APIT tax rates 2025/26 and 2026/27
| Monthly income | Yearly income | Rate |
|---|---|---|
| Up to Rs. 150,000 | Up to Rs. 1,800,000 | 0% |
| Rs. 150,001 – 233,333 | Rs. 1,800,001 – 2,800,000 | 6% |
| Rs. 233,334 – 275,000 | Rs. 2,800,001 – 3,300,000 | 18% |
| Rs. 275,001 – 316,667 | Rs. 3,300,001 – 3,800,000 | 24% |
| Rs. 316,668 – 358,333 | Rs. 3,800,001 – 4,300,000 | 30% |
| Above Rs. 358,333 | Above Rs. 4,300,000 | 36% |
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.
