APIT Tax Calculator Sri Lanka 2025/2026

Enter your basic monthly salary and regular allowances to estimate APIT, employee EPF, and take-home pay using Sri Lanka's latest published IRD Table 01.

APIT is calculated on gross regular employment income before the employee EPF deduction. EPF is deducted separately only when estimating take-home pay.

Your Take-Home Pay

Rs. 686,000
Gross Income:Rs. 1,050,000
EPF Deduction (8%):- Rs. 80,000
APIT Deduction:- Rs. 284,000

How this Sri Lanka APIT calculator works

The calculator adds basic salary and the fixed allowances you enter to estimate monthly regular employment income. It applies the summarized rates in IRD APIT Table 01 directly to that amount because the table already includes the monthly personal relief.

Employee EPF is estimated separately at 8% of the basic salary entered. It reduces the displayed take-home pay, but it is not deducted before APIT is calculated.

APIT monthly tax bands used

These formulas reproduce the summarized monthly deductions in the latest APIT Table 01 published by the Inland Revenue Department at the review date.

Sri Lanka APIT monthly deductions for regular primary employment
Monthly regular incomeAPIT deduction
Up to Rs. 150,000No APIT
Rs. 150,001-233,3336% of income minus Rs. 9,000
Rs. 233,334-275,00018% of income minus Rs. 37,000
Rs. 275,001-316,66724% of income minus Rs. 53,500
Rs. 316,668-358,33330% of income minus Rs. 72,500
Above Rs. 358,33336% of income minus Rs. 94,000

Worked APIT examples for 2025/2026

These examples apply the IRD Table 01 monthly formula directly to regular primary-employment income. Employee EPF is not deducted before APIT.

Monthly APIT examples using IRD Table 01
Gross regular incomeTable 01 calculationAPIT
Rs. 150,000Below the deduction thresholdRs. 0
Rs. 200,0006%×200,000−9,0006\% \times 200{,}000 - 9{,}000Rs. 3,000
Rs. 250,00018%×250,000−37,00018\% \times 250{,}000 - 37{,}000Rs. 8,000
Rs. 500,00036%×500,000−94,00036\% \times 500{,}000 - 94{,}000Rs. 86,000
Rs. 1,000,00036%×1,000,000−94,00036\% \times 1{,}000{,}000 - 94{,}000Rs. 266,000

APIT at common Sri Lankan monthly salaries

Look up a salary rather than typing one in. Every row applies the same IRD Table 01 formula the calculator uses, so the figures here and the tool's output agree by construction.

The whole amount is treated as basic salary with no separate allowances, which is the common case on a simple payslip. Employee EPF is shown at 8% of basic; it is deducted from take-home pay but not before APIT is worked out.

Monthly APIT, employee EPF, and take-home pay by gross regular income
Monthly grossAPITEmployee EPF (8%)Take-home
Rs. 100,000No APITRs. 8,000Rs. 92,000
Rs. 150,000No APITRs. 12,000Rs. 138,000
Rs. 175,000Rs. 1,500Rs. 14,000Rs. 159,500
Rs. 200,000Rs. 3,000Rs. 16,000Rs. 181,000
Rs. 233,333Rs. 5,000Rs. 18,667Rs. 209,666
Rs. 250,000Rs. 8,000Rs. 20,000Rs. 222,000
Rs. 275,000Rs. 12,500Rs. 22,000Rs. 240,500
Rs. 300,000Rs. 18,500Rs. 24,000Rs. 257,500
Rs. 350,000Rs. 32,500Rs. 28,000Rs. 289,500
Rs. 400,000Rs. 50,000Rs. 32,000Rs. 318,000
Rs. 500,000Rs. 86,000Rs. 40,000Rs. 374,000
Rs. 750,000Rs. 176,000Rs. 60,000Rs. 514,000
Rs. 1,000,000Rs. 266,000Rs. 80,000Rs. 654,000

Where the APIT bands bite hardest

The jumps between bands are what make Sri Lankan payroll planning awkward. Moving from Rs. 233,333 to Rs. 250,000 gross - a raise of Rs. 16,667 - increases APIT from Rs. 5,000 to Rs. 8,000, so Rs. 3,000 of that raise goes to tax. The same Rs. 16,667 added at Rs. 350,000 costs about Rs. 6,000 in tax instead.

This is marginal, not cliff-edge: a raise never leaves you worse off overall, because the higher rate applies only to the portion above the band threshold. But the effective rate on the top slice of income climbs steadily, which is why take-home pay grows more slowly than gross once you pass Rs. 358,333 and the 36% band applies.

EPF and take-home pay example

For Rs. 1,000,000 basic salary plus Rs. 50,000 regular allowances, gross regular income is Rs. 1,050,000. APIT is Rs. 284,000 (36% x Rs. 1,050,000 - Rs. 94,000). Estimated employee EPF is shown separately as Rs. 80,000, producing estimated take-home pay of Rs. 686,000 before other deductions.

Table 02 covers qualifying lump-sum payments, Table 03 covers qualifying terminal benefits, and other tables cover secondary employment and non-resident cases. Do not force those payments through this regular-income calculator.

What to check before using the result

Use the result as a payroll planning estimate and compare it with your payslip or employer calculation. The IRD provides separate tables for cases that do not fit regular primary employment.

  • Include taxable regular allowances and benefits, not only basic salary.
  • Do not use this result for bonuses, terminal benefits, or a second job.
  • Confirm which parts of your earnings are eligible for EPF with your employer.
  • Check the linked IRD table when a new year-of-assessment table is published.

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Frequently asked questions

Personal income up to 150,000 LKR per month (1,800,000 LKR per year) is tax-free under the current structure.

APIT is the current advance tax deduction from employment income and is still commonly searched for as PAYE. For regular primary employment, employers use the applicable IRD APIT table.

Rs. 3,000 a month. Rs. 200,000 falls in the band from Rs. 150,001 to Rs. 233,333, where APIT is 6% of gross regular income minus Rs. 9,000 - so 6% of Rs. 200,000 is Rs. 12,000, less Rs. 9,000, leaving Rs. 3,000. Employee EPF of Rs. 16,000 comes off separately, giving about Rs. 181,000 in hand before any other deduction.

Rs. 86,000 a month. Above Rs. 358,333 the formula is 36% of gross minus Rs. 94,000, so 36% of Rs. 500,000 is Rs. 180,000, less Rs. 94,000, leaving Rs. 86,000. With employee EPF of Rs. 40,000 the estimated take-home is Rs. 374,000.

No. IRD Table 01 applies to gross regular employment income, and the table already builds in the monthly personal relief. Employee EPF is a separate deduction that reduces what reaches your bank account, but it does not reduce the figure APIT is calculated on. Getting this backwards is the single most common reason a hand calculation disagrees with a payslip.

Regular allowances that form part of your monthly employment income do count, and should be included in the gross figure you enter. One-off or irregular payments are treated differently. If you are unsure how your employer classifies a particular allowance, the payslip breakdown or your HR team is the authority.

Not with this calculator. A bonus is usually a lump-sum payment, and the IRD publishes Table 02 for qualifying lump sums and Table 03 for terminal benefits. Pushing a bonus through the regular-income table will overstate the deduction, sometimes substantially.

Secondary employment has its own IRD table and is not covered here. Your primary employer applies Table 01 to your main salary; the secondary employer deducts at the rate the secondary-employment table sets, which does not get the benefit of the personal relief a second time. Anyone with two sources of employment income should expect to reconcile the total at year end.

Usually one of four things: your employer is including a taxable benefit you did not enter, some of your earnings are being treated as a lump sum under a different table, your employer is applying a newer table than the one under review here, or an exemption or relief specific to you is in play. Compare the gross figure on the payslip against the gross you entered first - that accounts for most of the gap.

Tables are published by year of assessment, which runs from 1 April to 31 March, so a change most often takes effect on 1 April. Rates can also move mid-year through a budget or an amendment act. The review date shown at the top of this page tells you which published table the calculator currently implements.

APIT is an advance against your final liability, not necessarily a settlement of it. Whether you must file depends on your total income and the IRD's filing thresholds and rules, which cover more than employment income. If you have income beyond one salary, check the IRD's guidance or ask a qualified tax practitioner - this calculator estimates a monthly deduction, it does not determine a filing obligation.

36% under the current Table 01, which applies to monthly regular employment income above Rs. 358,333. That is a marginal rate: it applies only to the portion of income above the threshold, not to the whole salary. Someone on Rs. 500,000 pays Rs. 86,000, which is about 17% of gross overall.