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Sri Lanka salary calculator 2026

Free Sri Lanka salary calculator (Y/A 2025/2026): net take-home pay for employees under APIT. Personal relief LKR 1,800,000 per year, bands from 6% to 36%, EPF employee 8% and ETF employer 3%. Educational, not tax advice.

Simon Bodych

by Simon Bodych

Methodology & sources

Methodology - Sri Lanka (2026)

Educational annual model for tax year 2026 = year of assessment 2025/2026 (1 April 2025 to 31 March 2026), currency LKR (monthly = annual / 12) - not a payroll system, not a tax return, not tax advice. The personal income tax structure was revised by the Inland Revenue (Amendment) Act, No. 2 of 2025 with effect from 1 April 2025: personal relief raised to LKR 1,800,000/year (LKR 150,000/month tax-free) and the 6% slab widened to the first LKR 1,000,000. APIT (Advance Personal Income Tax) is the PAYE-equivalent withholding on employment income; the IRD published the matching monthly tables in Notice PN/IT/2025-01. Out of scope: qualifying payments / additional reliefs, the separate APIT tables for non-cash benefits, lump-sum and terminal-benefit (gratuity) tables, non-resident non-citizen rates, and approved private provident fund rate variations.

Employment (APIT)

  • Personal relief LKR 1,800,000/year is deducted first; the progressive slabs then apply to the income after relief: 6% on the first LKR 1,000,000, then 18% / 24% / 30% on the next LKR 500,000 each, and 36% on the balance.
  • The APIT (income tax) base is gross regular employment income before EPF; the employee EPF contribution is not deducted from the APIT base in the IRD tables.
  • EPF (Employees' Provident Fund): employee 8% + employer 12% of total earnings; the employee 8% is deducted from pay. Custodian: Central Bank of Sri Lanka.
  • ETF (Employees' Trust Fund): employer 3% of total earnings (employer-only, not deducted from the employee) and appears in the employer-cost view. EPF/ETF have no statutory ceiling on total earnings in this model.
  • Net = gross - APIT - EPF employee 8%.

Sources: IRD - Notice to Taxpayers PN/IT/2025-01 (APIT tables and personal income tax rates for Y/A 2025/2026; Inland Revenue (Amendment) Act, No. 2 of 2025, effective 1 April 2025), Central Bank of Sri Lanka - Employees' Provident Fund (employee 8% + employer 12%); ETF employer 3% (Employees' Trust Fund Act, No. 46 of 1980).

Self-employed (business / professional)

  • A self-employed individual (sole proprietor / business / profession) is taxed on net profit (revenue minus allowable expenses) at the SAME individual rates and the same LKR 1,800,000 personal relief as employment income, under the Inland Revenue (Amendment) Act, No. 2 of 2025.
  • Slabs after relief: 6% on the first LKR 1,000,000, then 18% / 24% / 30% on the next LKR 500,000 each, and 36% on the balance.
  • Standard individual rates are applied to net professional income; the earlier separate concessionary professional schedule is not modelled for Y/A 2025/2026.
  • EPF/ETF do not apply to a sole proprietor's own business drawings; tax is settled via quarterly self-assessment instalments and the annual return (timing not modelled).
  • Out of scope: VAT, SSCL, capital allowances, qualifying payments, loss carry-forward, instalment timing and penalties.

Sources: IRD - Notice to Taxpayers PN/IT/2025-01 (personal income tax rates for Y/A 2025/2026); Inland Revenue (Amendment) Act, No. 2 of 2025, Central Bank of Sri Lanka - Inland Revenue Act, No. 24 of 2017, self-assessment quarterly instalments.