APIT / PAYE calculator for Sri Lanka
Estimate the monthly tax on your regular employment income. Enter your gross pay before EPF and tax deductions.
Year of assessment 2025/26 1 April 2025 to 31 March 2026
Your monthly income
Try an example monthly income
The income you enter stays in your browser.
Estimated monthly APIT
See what your salary tax could be.
Enter your income or choose an example to calculate an estimate.How the estimate works
APIT is Advance Personal Income Tax, withheld by employers from employment income. This calculator estimates regular salary tax using the Y/A 2025/26 annual progressive bands.
- Multiply regular monthly income by 12.
- Subtract the LKR 1 800 000 annual personal relief.
- Apply each tax rate only to income within that band.
- Divide the annual tax by 12 and round to the nearest rupee.
The monthly personal relief equivalent is LKR 150 000. Payroll deductions can differ due to rounding and employment-specific circumstances; use the applicable IRD APIT table for actual withholding.
Tax bands used for 2025/26
These bands apply to annual taxable income after personal relief.
| Annual taxable income band | Rate |
|---|---|
| First LKR 1 000 000 | 6% |
| Next LKR 500 000 | 18% |
| Next LKR 500 000 | 24% |
| Next LKR 500 000 | 30% |
| Balance | 36% |
Monthly salary tax examples
For LKR 250 000 a month, annual income is LKR 3 000 000. After personal relief, LKR 1 200 000 is taxable: LKR 60 000 on the first million and LKR 36 000 on the remaining LKR 200 000. Annual tax of LKR 96 000 gives a monthly estimate of LKR 8 000.
All examples use the same regular-income assumptions as the calculator.
| Gross monthly income | Monthly APIT estimate |
|---|---|
| LKR 150 000 | LKR 0 |
| LKR 200 000 | LKR 3 000 |
| LKR 250 000 | LKR 8 000 |
| LKR 350 000 | LKR 32 500 |
| LKR 500 000 | LKR 86 000 |
Common salary-tax questions
Should I subtract EPF before entering my salary?
No. Enter regular employment income before employee EPF and tax deductions. EPF and APIT are separate deductions when you work out take-home pay.
Can I include a bonus or a second job?
This estimate covers regular income from primary employment. Bonuses, arrears and secondary employment can require other IRD APIT tables. Consult the official tables linked below.
Does this estimate my full annual tax liability?
No. Other income, qualifying reliefs and tax credits can change the final annual assessment. Use the full income tax calculator to include other income and tax already paid.
Which assessment year does this cover?
This page specifically uses Y/A 2025/26 rules for 1 April 2025 to 31 March 2026. Check the applicable IRD guidance before using it for another assessment year.
Official references
Compare the estimate with the Inland Revenue Department’s published rules. Taxly.LK is an independent tool and does not submit a tax return.