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Free Sri Lanka calculator

Sri Lanka Salary Tax (APIT) Calculator

Estimate monthly and annual APIT on regular income from one primary employment, using Sri Lanka’s current personal relief and progressive tax bands.

Rs. 150K monthly relief equivalent

Calculator

Estimate your salary tax

Enter your regular gross monthly remuneration from one primary employment. The estimate annualises that amount and shows an average monthly APIT figure.

Use regular gross remuneration before APIT. Do not add a second job, business income, bonuses or one-off payments here.

Your estimate

Estimated APIT and income after tax

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Estimated monthly APIT — Average based on annualised regular income
Monthly income after APIT only — Before EPF and any other deductions
Estimated annual APIT — Tax across all applicable bands
Annual income after APIT only — Annual gross income less estimated APIT
Annual gross employment income
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Annual personal relief
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Taxable employment income after relief
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Effective tax rate on gross income
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Marginal tax rate
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Annual tax by band

First Rs. 1,000,000 at 6%
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Next Rs. 500,000 at 18%
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Next Rs. 500,000 at 24%
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Next Rs. 500,000 at 30%
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Balance at 36%
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Understanding the estimate

How this salary tax estimate works

The calculator multiplies regular monthly employment income by 12, deducts the annual personal relief of Rs. 1,800,000, and applies the current progressive rates to the remaining taxable income. The annual estimate is then divided by 12 to show an average monthly APIT amount.

Annual gross incomeRegular monthly income × 12
Taxable incomeAnnual gross − Rs. 1,800,000 relief
Average monthly APITEstimated annual tax ÷ 12

What this calculator covers

This simple estimate is intended for a resident individual or non-resident Sri Lankan citizen receiving regular remuneration from one primary employment. It is most useful when the same income continues throughout the year.

It does not calculate EPF, ETF, payroll deductions or a complete take-home salary. Your employer’s payroll calculation can also differ where remuneration changes during the year.

Salary tax example for Rs. 200,000 a month

Regular monthly income of Rs. 200,000 produces annual gross income of Rs. 2,400,000. After the Rs. 1,800,000 annual personal relief, Rs. 600,000 remains in the first 6% band. The simplified estimate is therefore Rs. 36,000 a year, or an average of Rs. 3,000 a month.

Sri Lanka salary tax questions

Will regular salary below the annual personal relief produce APIT here?

Not in this simplified one-employment estimate when the same salary continues for twelve months. Other income, special payments or a shorter assessment period can change the actual tax position.

Should a bonus be added to the monthly salary field?

The field is designed for regular monthly remuneration. Bonuses, arrears, lump sums and terminal benefits can require separate APIT treatment, so use the official tables or payroll advice for those payments.

Second income and special payments need more care

A second employment, freelance or business income, rent, investments, bonuses, arrears, lump sums, terminal benefits, non-resident status or other special circumstances can change the tax calculation. Do not combine those amounts in this simple salary field. Check with the Inland Revenue Department, your employer or a qualified tax adviser for a complete calculation.

Official sources

This calculator follows the APIT guidance and individual income-tax rates published by Sri Lanka’s Inland Revenue Department for the 2025/26 year of assessment and onwards. Always check the latest official guidance before relying on an estimate.