Enter a Sri Lankan salary and this calculator applies the APIT scale for the 2026/27 year of assessment, which runs from 1 April 2026 to 31 March 2027. The first Rs1,800,000 a year is covered by personal relief and taxed at nothing, and the employee EPF contribution of 8% is deducted on top of the tax.
Income tax and employee contributions, 2026/27 rates.
| Breakdown | Amount |
|---|
Estimates for a single employee with standard allowances, calculated in your browser. Rates checked October 2026. Not tax advice.
The APIT scale has applied since 1 April 2025, and the Inland Revenue Department tables state that they continue for each later year unless replaced. After the Rs1,800,000 personal relief, the next Rs1,000,000 is taxed at 6%, followed by slices of Rs500,000 at 18%, 24% and 30%, and the balance at 36%. Employers apply the scale monthly: on the IRD table, a salary of Rs200,000 a month gives APIT of Rs3,000 a month, and Rs500,000 a month gives Rs86,000 a month. This calculator works on annual figures and reproduces both of those results.
Employees contribute 8% of total earnings to the EPF, with no cap. The employer adds 12% to the EPF and 3% to the ETF, but those are paid on top of your salary and are not shown here. One point that differs from many countries: EPF contributions do not reduce the income taxed under APIT in Sri Lankan law, so the tax base stays as your full pay minus the personal relief. Reliefs for items such as approved donations are excluded from this standard calculation.
| Taxable income band | Rate |
|---|---|
| Up to Rs1,000,000 | 6% |
| Rs1,000,000 – Rs1,500,000 | 18% |
| Rs1,500,000 – Rs2,000,000 | 24% |
| Rs2,000,000 – Rs2,500,000 | 30% |
| Above Rs2,500,000 | 36% |
Bands apply to taxable income — what is left after the personal relief of Rs1,800,000.
| Gross salary | Income tax | Social | Take-home | Effective rate |
|---|---|---|---|---|
| Rs8,305,000 | Rs1,861,800 | Rs664,400 | Rs5,778,800 | 30.4% |
| Rs16,610,000 | Rs4,851,600 | Rs1,328,800 | Rs10,429,600 | 37.2% |
| Rs33,220,000 | Rs10,831,200 | Rs2,657,600 | Rs19,731,200 | 40.6% |
| Rs66,440,000 | Rs22,790,400 | Rs5,315,200 | Rs38,334,400 | 42.3% |
On Rs16,610,000 a year, take-home pay in Sri Lanka is Rs10,429,600 — about Rs869,133 a month — after Rs4,851,600 in income tax and Rs1,328,800 in social contributions. Salary levels are the local equivalents of US$25,000 / $50,000 / $100,000 / $200,000 at the ECB reference rate of 28 October 2026, rounded.
| Contribution | Rate | Applies from | Applies up to |
|---|---|---|---|
| EPF (employee contribution) | 8% | First Rs0 | No cap |
Employee side only. Employer contributions, where a country charges them, do not come out of your pay and are not in these results.
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