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Gratuity & ETF Tax Calculator Sri Lanka

Stepped concessionary rates on terminal benefits. For employees leaving service.

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 Act No. 24 of 2017, Inland Revenue Department

Calculator

ETF / gratuity / terminal benefits

Concessionary 0% / 6% / 12% bands on cumulative Rs. 10M + 10M + balance.

Payment amount (LKR)Rs 2,500,000
Rs 0Rs 50,000,000
Result
Rs 0
Concessionary slabs (803a/b/c)
803a (0% band)Rs. 2,500,000 → tax Rs. 0
803b (6% band)Rs. 0 → tax Rs. 0
803c (12% band)Rs. 0 → tax Rs. 0

Slabs: first Rs. 10,000,000 @ 0%, next Rs. 10M @ 6%, balance @ 12%.

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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Prepare terminal benefits on Schedule 8

Gratuity, ETF, and pension commutation routed through 803a/b/c with CGIR flags preserved. You submit on the IRD e-Filing portal.

Start my returnReturn for Y/A 2025/2026 due 30 November 2026
In TaxWise
  • Split concessionary, progressive, and exempt portions per kind
  • Cumulative 0% / 6% / 12% bands across all TB payments in the Y/A
  • Annexure 2c exempt portions for approved schemes
This calculator: One payment, one routing path. No multi-payment cumulative slabs.

Frequently asked questions

On concessionary bands: the first Rs. 10,000,000 at 0%, the next Rs. 10,000,000 at 6%, and the balance at 12% — well below the 36% top rate.

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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.