PAYE / APIT Calculator Sri Lanka — Monthly Salary Tax
Compute monthly APIT for a salary, plus one-off bonus / lump-sum withholding (APIT Table 2). For employers and employees double-checking the payslip.
Reflects Year of Assessment 2025/2026 · Last updated 2026-06-13 · Reviewed by TaxWise · Source: Inland Revenue (Amendment) Act No. 02 of 2025, Inland Revenue Department
Estimator only
Monthly & bonus estimates only. No payslip import or credit reconciliation.
This is one piece of your return. See which schedules you file, which reliefs apply, and what the whole year comes to.
See your full profileSri Lanka 2025/2026 income tax bands (on taxable income after relief)
| Taxable income band (LKR/year) | Rate |
|---|---|
| First Rs. 1,000,000 | 6% |
| Rs. 1,000,000 – Rs. 1,500,000 | 18% |
| Rs. 1,500,000 – Rs. 2,000,000 | 24% |
| Rs. 2,000,000 – Rs. 2,500,000 | 30% |
| Above Rs. 2,500,000 | 36% |
Reconcile payslips to your annual return
Match employer APIT deductions against what you owe after reliefs — no spreadsheet drift.
- Import employment income and YTD APIT from your records
- See APIT credited against progressive tax on the return worksheet
- Export employment schedules aligned to IRD expectations
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Filing opens Apr 2026 · Y/A 2025/2026 return due 30 November 2026
Frequently asked questions
- What is the APIT (PAYE) tax-free threshold per month in 2025/2026?
- Rs. 150,000 per month (Rs. 1,800,000 per year). Monthly salary at or below the relief owes no APIT.
- Was the 12% APIT band removed?
- Yes — the 12% band was removed effective 1 April 2025, and the lowest 6% band was widened.
Related calculators
Estimate your annual liability across salary, freelance, interest and investment income — with 2025/2026 reliefs applied.
Stepped concessionary rates on terminal benefits. For employees leaving service.
10% Advance Income Tax withheld on deposit interest — creditable against your return, not a final tax.
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.