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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.

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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

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.
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

Estimator only

Monthly & bonus estimates only. No payslip import or credit reconciliation.

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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.

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%
Full experience

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 Nov 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.

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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.