ZYBERMART
ZYBERMART

Sri Lanka Salary & APIT Calculator

Work out your take-home salary in Sri Lanka after APIT income tax and EPF, plus what your employer pays for EPF and ETF.

Basic salary plus fixed allowances.
Allowances that are taxed but not counted for EPF.

Monthly take-home pay

–

Gross monthly income
APIT (income tax)
EPF, your share
EPF, employer's share
ETF, employer (3%)
Total cost to employer
Tax band (monthly)RateTax

APIT tax rates 2025/26 and 2026/27

Monthly incomeYearly incomeRate
Up to Rs. 150,000Up to Rs. 1,800,0000%
Rs. 150,001 – 233,333Rs. 1,800,001 – 2,800,0006%
Rs. 233,334 – 275,000Rs. 2,800,001 – 3,300,00018%
Rs. 275,001 – 316,667Rs. 3,300,001 – 3,800,00024%
Rs. 316,668 – 358,333Rs. 3,800,001 – 4,300,00030%
Above Rs. 358,333Above Rs. 4,300,00036%

Rates from the Inland Revenue (Amendment) Act No. 2 of 2025, effective 1 April 2025. Each rate applies only to the part of income inside its band.

EPF and ETF

  • EPF: at least 8% from the employee and 12% from the employer, paid into the Employees' Provident Fund.
  • ETF: 3% paid by the employer only, into the Employees' Trust Fund.

See how your EPF and ETF grow until retirement with the EPF & ETF calculator.

Frequently asked questions

How is APIT calculated in Sri Lanka?

From 1 April 2025, the first Rs. 150,000 of monthly employment income (Rs. 1,800,000 a year) is tax-free. The next Rs. 83,333 is taxed at 6%, then three bands of Rs. 41,667 at 18%, 24% and 30%, and the rest at 36%. The same rates continue for 2026/27.

Is EPF deducted before tax?

No. In Sri Lanka, your 8% EPF contribution is not deducted from income before APIT is calculated, so APIT is worked out on your full monthly earnings.

Which salary is EPF calculated on?

EPF and ETF are paid on your total earnings: basic salary plus cost-of-living and other regular allowances, but usually not overtime or bonuses. If you're unsure, enter your basic salary plus fixed allowances.

Is this the exact amount on my payslip?

It's a close estimate for primary employment. Bonuses, arrears, benefits in kind and secondary employment use other APIT tables, and some employers pay above the minimum EPF rate.

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