Sri Lanka salary & APIT calculator 2026/27
Your take-home pay after APIT (Rs. 150,000 tax-free a month, rates 6–36%) and 8% EPF for the 2026/27 year of assessment.
Take-home pay
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Take-home pay by salary
Rs. 100,000.00Rs. 92,000.00 netRs. 150,000.00Rs. 138,000.00 netRs. 200,000.00Rs. 181,000.00 netRs. 250,000.00Rs. 222,000.00 netRs. 300,000.00Rs. 257,500.00 netRs. 400,000.00Rs. 318,000.00 netRs. 500,000.00Rs. 374,000.00 netRs. 750,000.00Rs. 514,000.00 netRs. 1,000,000.00Rs. 654,000.00 net
Hiring in Sri Lanka? See the total employer cost (EPF 12% + ETF 3%).
Questions
What is the tax-free amount for 2026/27?
Rs. 1,800,000 a year (Rs. 150,000 a month) personal relief, unchanged for 2026/27.
What are the APIT rates?
6% on the next Rs. 1 million a year, then 18%, 24% and 30% on Rs. 500,000 each, and 36% on the balance.
Does EPF reduce APIT?
No. The 8% employee EPF contribution is not deductible for APIT.
What does the employer pay?
12% EPF and 3% ETF on total earnings, on top of salary.
Do I need to file a tax return?
Under the 2026 amendment, not if your only income is employment income taxed under APIT plus small interest.
Sources
- IRD notice PN/IT/2025-01 (relief and rates)
- Inland Revenue (Amendment) Act No. 11 of 2026
- Daily FT: Sri Lanka's personal income tax (Jul 2026)
Updated 2026-11-13. Estimates for planning only, not tax advice.