Enter your monthly salary to see your net take-home pay in Sri Lanka after APIT income tax and the 8% EPF contribution. Sri Lanka gives a generous LKR 1.8M/year personal relief before the 6%–36% APIT rates kick in.
Estimates only — not tax advice. Results are computed from official 2026 tax rules; always verify important decisions with the relevant tax authority.
Step 1 — Enter your monthly gross salary in rupees — basic plus fixed allowances (exclude overtime from the EPF base, but it's still taxable).
Step 2 — Hit "Calculate Net Pay". The calculator applies the Rs 1.8M annual relief, runs the six APIT bands on the annual figure, divides by 12, then deducts 8% EPF.
Tip: Sri Lanka computes APIT on the full gross — EPF never reduces taxable income. If another calculator subtracts EPF first, its tax figure is wrong.
| Annual taxable after relief (LKR) | APIT rate |
|---|---|
| First 1,000,000 | 6% |
| Next 500,000 | 18% |
| Next 500,000 | 24% |
| Next 500,000 | 30% |
| Above 2,500,000 | 36% |
Personal relief: LKR 1,800,000/year (LKR 150,000/month) is tax-free. EPF: 8% of total monthly earnings. Tax year: 1 April – 31 March. Sources: IRD (ird.gov.lk).
Sri Lanka takes two very different bites. First, APIT (Advance Personal Income Tax): the tax office's six bands (6%–36%) apply to your annual salary after the Rs 1.8 million annual relief — but your employer withholds it monthly from each paycheck. Second, EPF: 8% of your earnings (your share; the employer adds 12% plus 3% ETF) into the Employees' Provident Fund. Crucially, EPF does not reduce your taxable income — APIT is computed on the gross. Overtime, bonuses and allowances count for APIT but are excluded from EPF.
Example 1 — Rs 200,000/month: Annual = Rs 2,400,000. Taxable = 2,400,000 − 1,800,000 = Rs 600,000. APIT = 6% × 600,000 = Rs 36,000/year (Rs 3,000/mo). EPF = 8% × 200,000 = Rs 16,000/mo. Take-home = 200,000 − 3,000 − 16,000 = Rs 181,000/month.
Example 2 — Rs 500,000/month: Annual = Rs 6,000,000. Taxable = 4,200,000. APIT = 60,000 + 90,000 + 120,000 + 150,000 + 36% × 1,700,000 = Rs 1,032,000/year (Rs 86,000/mo). EPF = Rs 40,000/mo. Take-home = 500,000 − 86,000 − 40,000 = Rs 374,000/month.
1. Forgetting the Rs 1.8 million relief. The first 1.8M of annual income is tax-free — skipping it inflates APIT massively.
2. Subtracting EPF before APIT. Unlike most countries, Sri Lanka computes income tax on the full gross; EPF never reduces taxable income.
3. Including overtime in EPF. Overtime, bonuses and allowances are taxable for APIT but excluded from the EPF base.
One more Sri Lankan detail: annual bonuses and festival advances are fully taxable under APIT — there's no separate "bonus tax rate." And because APIT is withheld monthly on estimates, the Inland Revenue Department runs an annual reconciliation: if your employer over-withheld (common when salaries rise mid-year), the excess is refunded or adjusted. Keep your T10 forms; they're your proof of tax paid when you file.
Figures compiled from: Inland Revenue Department Sri Lanka.
Last verified: 23 October 2026.
After the LKR 1.8M/year relief: 6% on the first 1M, then 18%/24%/30%, 36% above 2.5M.
8% of total monthly earnings (basic + fixed allowances, no overtime).
📖 How income tax works in Sri Lanka — full guide
← All countries · 🇵🇰 Pakistan · 🇳🇵 Nepal · 🇧🇩 Bangladesh · 🇸🇦 Saudi Arabia · 🇶🇦 Qatar · 🇰🇼 Kuwait · 🇴🇲 Oman