Is a return needed if APIT covers my salary?

If salary is genuinely your only income, APIT can settle the liability. Add bank interest, consultancy on the side or rental income and a return becomes necessary to bring them together at the right rate.

How is consultancy alongside a salaried job taxed?

As business income on Schedule 2. It stacks on top of your salary for slab purposes, which means it is usually charged at your highest marginal rate — worth estimating before you take the work.

What is the personal relief for Y/A 2025/2026?

Rs. 1,800,000, applied once across all your income under the Inland Revenue (Amendment) Act, No. 02 of 2025. It is not per source and not per employer.

Income tax for engineers in Sri Lanka — Y/A 2025/2026

Firm or site salary under APIT plus interest your bank has already taxed at 10%. Work out which schedules you file, which reliefs apply, and what the final bill looks like.

Identify your tax profile

What did you earn this year?

Pre-filled for your profession — add what applies, skip what doesn't.

Pre-selected for Engineer / architect — add or remove anything that doesn't match your year.

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Common questions

Is a return needed if APIT covers my salary?: If salary is genuinely your only income, APIT can settle the liability. Add bank interest, consultancy on the side or rental income and a return becomes necessary to bring them together at the right rate.
How is consultancy alongside a salaried job taxed?: As business income on Schedule 2. It stacks on top of your salary for slab purposes, which means it is usually charged at your highest marginal rate — worth estimating before you take the work.
What is the personal relief for Y/A 2025/2026?: Rs. 1,800,000, applied once across all your income under the Inland Revenue (Amendment) Act, No. 02 of 2025. It is not per source and not per employer.

Work out a single figure instead

Income tax (IIT)

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

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.

Bank interest & AIT

10% Advance Income Tax withheld on deposit interest — creditable against your return, not a final tax.