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Sri Lanka Income Tax Calculator

Enter your income in rupees to estimate your Sri Lankan APIT/PAYE, 8% employee EPF and take-home pay, including the 2025/26 relief reform across multiple years.

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Tax Calculator

Sri Lanka — 2026 Tax Year

2026 Tax Year

Select the tax year to view applicable rules and rates

This is an estimate. Consult a tax professional for accurate calculations.

Enter your income to calculate

Fill in your gross income and filing status, then calculate to see your tax breakdown.

How to use Sri Lanka Income Tax Calculator

This Sri Lanka income tax calculator estimates your APIT/PAYE based on your income and the year of assessment you select (2023, 2024, 2025 or 2025/26 — the latest, keyed as 2026). Sri Lanka taxes resident individuals on a progressive scale where only the income within each slab is taxed at that slab’s rate. The relief reform effective 1 April 2025 raised the tax-free allowance to LKR 1,800,000, widened the first taxable slab to LKR 1,000,000 at 6%, removed the 12% band, then steps through 18%, 24%, 30% and 36% on LKR 500,000 slabs. The calculator also models the 8% employee EPF contribution and shows your effective rate, marginal rate, a slab breakdown and your take-home in rupees.

  1. Select your year of assessment (2023, 2024, 2025 or 2025/26) — the latest applies the relief reform.
  2. Enter your annual employment income in Sri Lankan rupees (LKR).
  3. Keep the filing status as Resident Individual.
  4. Click Calculate to see your APIT/PAYE, effective rate and marginal rate.
  5. Review the slab breakdown and your take-home after the 8% EPF contribution.

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How the APIT/PAYE scale works

Sri Lanka taxes resident individuals on a progressive scale, and only the income within each slab is taxed at that slab’s rate. For YA 2025/26 the first LKR 1,800,000 is tax-free, the next LKR 1,000,000 is taxed at 6%, then LKR 500,000 slabs are taxed at 18%, 24% and 30%, with 36% on the balance above LKR 4,300,000. For example, on LKR 3,000,000 only the LKR 1,200,000 above the tax-free band is taxed — LKR 60,000 at 6% and LKR 200,000 at 18% — for LKR 96,000 in total, an effective rate of about 3.2%.

Sri Lanka APIT/PAYE scale, YA 2025/26 (config 2026)
Annual income (LKR)RateNotes
0 – 1,800,0000%Tax-free allowance raised by the 2025 reform
1,800,000 – 2,800,0006%First taxable slab, widened to LKR 1,000,000
2,800,000 – 3,300,00018%12% band removed
3,300,000 – 3,800,00024%LKR 500,000 slab
3,800,000 – 4,300,00030%LKR 500,000 slab
Over 4,300,00036%Top rate on the balance

EPF, ETF and your take-home

Sri Lankan employees contribute 8% of total earnings to the Employees’ Provident Fund (EPF), which the calculator subtracts in your take-home figure. EPF is retirement saving, not income tax, so it is not deducted from the APIT tax base. The employer adds a further 12% to the EPF and 3% to the Employees’ Trust Fund (ETF); neither employer share is withheld from your pay, so your take-home is your income minus APIT minus the 8% employee EPF.

Effective versus marginal tax rate

Your effective tax rate is your total APIT divided by total income — your true average. Your marginal rate is the rate on your next rupee, set by the highest slab you reach. On LKR 3,000,000 in 2025/26 your marginal rate is 18% but your effective rate is only about 3.2%, because the LKR 1,800,000 tax-free band and the 6% slab apply first. The reform keeps effective rates low for middle incomes.

Worked examples

Resident, LKR 2,000,000, 2025/26

Inputs: LKR 2,000,000 income

Result: LKR 12,000 tax · 0.6% effective · 6% marginal (was LKR 66,000 in YA 2024/25)

Resident, LKR 3,000,000, 2025/26

Inputs: LKR 3,000,000 income

Result: LKR 96,000 tax · ~3.2% effective · 18% marginal

Resident, LKR 5,000,000, 2025/26

Inputs: LKR 5,000,000 income

Result: LKR 672,000 tax · ~13.4% effective · 36% marginal

Glossary

APIT
Advance Personal Income Tax — the PAYE-style tax employers withhold from Sri Lankan salaries for the IRD.
Year of Assessment
Sri Lanka’s tax year, running 1 April to 31 March; YA 2025/26 is keyed here as 2026.
Tax-free allowance
The 0% first slab — LKR 1,800,000 from 1 April 2025, below which no income tax is due.
EPF
The Employees’ Provident Fund — employees contribute 8% of earnings (employer adds 12%).
ETF
The Employees’ Trust Fund — a 3% employer-only contribution, not withheld from the employee.
Marginal tax rate
The rate applied to your next rupee of income, set by the highest slab you reach.

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