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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.

Personal relief
Rs 1.8M
Slabs
6% → 36%
Interest AIT
10%
Return due
30 Nov 2026

Reflects Y/A 2025/2026Reviewed by TaxWiseLast updated 13 June 2026Source: Inland Revenue (Amendment) Act No. 02 of 2025, Inland Revenue Department

Calculator

PAYE / APIT estimate

Y/A 2025/2026 progressive slabs with standard personal relief. EPF is shown for payslip context only. It does not reduce APIT base here.

Mode
Monthly gross salaryRs 300,000
Rs 50,000Rs 1,500,000
Result
Rs 18,500
Annual APIT Rs. 222,000 on projected Rs. 3,600,000 gross
Recommended monthly APITRs. 18,500
Annual liabilityRs. 222,000

Cumulative APIT per IRD employer tables. Bonus mode uses the marginal APIT Table 2 methodology derived from Y/A 2025/2026 slabs — verify against the published Table 2 / your payroll system.

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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Sri Lanka 2025/2026 income tax bands (on taxable income after relief)

Taxable income band (LKR/year)Rate
First Rs. 1,000,0006%
Rs. 1,000,000 – Rs. 1,500,00018%
Rs. 1,500,000 – Rs. 2,000,00024%
Rs. 2,000,000 – Rs. 2,500,00030%
Above Rs. 2,500,00036%
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Reconcile payslips to your annual return

Match employer APIT deductions against what you owe after reliefs — no spreadsheet drift. You submit on the IRD e-Filing portal.

Start my returnReturn for Y/A 2025/2026 due 30 November 2026
In TaxWise
  • 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
This calculator: Monthly & bonus estimates only. No payslip import or credit reconciliation.

Frequently asked questions

Rs. 150,000 per month (Rs. 1,800,000 per year). Monthly salary at or below the relief owes no APIT.

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Estimator disclaimerResults 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 return you submit to the IRD counts.