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Sri Lanka Income Tax Calculator (2025/2026)

Estimate your annual liability across salary, freelance, interest and investment income — with 2025/2026 reliefs applied.

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Reflects Year of Assessment 2025/2026 · Last updated 2026-06-13 · Reviewed by TaxWise · Source: Inland Revenue Act No. 24 of 2017, Inland Revenue (Amendment) Act No. 02 of 2025, Inland Revenue Department

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Estimate your 2025/2026 tax
Personal relief, rent relief, solar QP, and progressive slabs per the IRA Amendment 2025.
Annual salaryRs. 3,600,000
Rs. 600,000Rs. 12,000,000
Other income (interest, dividends, etc.)Rs. 240,000
Rs. 0Rs. 3,000,000
Rental income (gross)Rs. 0

25% rent relief applied to assessable amount.

Rs. 0Rs. 3,000,000
Investment asset gainsRs. 0

Taxed at 10% flat. Personal relief does not apply.

Rs. 0Rs. 5,000,000
Total assessable incomeRs. 3,840,000
Personal relief− Rs. 1,800,000
Taxable income (slab base)Rs. 2,040,000
Your final tax
Rs.282,000
Effective rate 7.3% · Rs. 218,400 less than 2024/25
6%First Rs. 1,000,000Rs. 60,000
18%Next Rs. 500,000Rs. 90,000
24%Next Rs. 500,000Rs. 120,000
30%Next Rs. 500,000Rs. 12,000

Estimator only

One blended number. No Schedule 8 lanes, WHT matching, or return PDF.

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Special rates not modelled here: sin industry 45%, bank-remitted foreign/service income max 15%. Source: IRA Amendment Act No. 02 of 2025.

This is one piece of your return. See which schedules you file, which reliefs apply, and what the whole year comes to.

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Turn this estimate into IRD-ready schedules

Import salary, rent, dividends, and gains — TaxWise runs the same engine cage-by-cage and exports schedules for your IRD submission.

  • Aggregate every income type with PAYE, WHT, and APIT credits applied
  • Schedule 8 special rates, solar QP, and rent relief traced to each cage
  • Export Y/A 2025/2026 schedules and follow the IRD filing checklist
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Filing opens Apr 2026 · Y/A 2025/2026 return due 30 November 2026

Frequently asked questions

What is the personal income tax-free threshold for 2025/2026?
Rs. 1,800,000 per year (the personal relief). Taxable income is what remains after relief and qualifying deductions, floored at zero.
What are the income tax rates in Sri Lanka for 2025/2026?
After relief, income is taxed on progressive bands from 6% up to 36%. The former 12% band was removed effective 1 April 2025.
How does income taxation in Sri Lanka work?
Personal taxation in Sri Lanka is progressive and self-assessed. You total your assessable income for the Year of Assessment, subtract the Rs. 1,800,000 personal relief and any qualifying payments, then apply the 6%–36% bands. Tax already withheld — APIT on salary, WHT on interest, rent and dividends — is credited against the result. This calculator runs those steps for a quick estimate.

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PAYE / APIT

Compute monthly APIT for a salary, plus one-off bonus / lump-sum withholding (APIT Table 2). For employers and employees double-checking the payslip.

Capital gains

Investment gains on listed and unlisted securities. Holding-period rules per §11A.

Rent income

25% standard deduction on gross rent, plus actual expenses if better. For landlords with one or more properties.

Estimator disclaimer

Results follow the Inland Revenue Act and the 2025 Amendment for Y/A 2025/2026 but are not tax advice. Rounding, missing inputs, and simplified assumptions can change the final figure; only a filed return counts with IRD.