Is private tuition income taxable?

Yes. Tuition and class fees are business income, self-assessed on Schedule 2. Nothing is withheld at source, so the charge falls due when you file.

Can I deduct the cost of running classes?

Expenses incurred in earning that income qualify — hall rent, printing, materials, assistants. Keep the receipts; the deduction has to be supportable.

Do I file one return for a salary and tuition together?

One return, two schedules. The salary carries its APIT credit, the tuition is self-assessed, and both run through the same progressive slabs.

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

Institution salary under APIT, tuition and weekend classes with nothing withheld, and interest taxed at 10%. Work out which schedules you file and what is left to pay.

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 Teacher / lecturer — add or remove anything that doesn't match your year.

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Common questions

Is private tuition income taxable?: Yes. Tuition and class fees are business income, self-assessed on Schedule 2. Nothing is withheld at source, so the charge falls due when you file.
Can I deduct the cost of running classes?: Expenses incurred in earning that income qualify — hall rent, printing, materials, assistants. Keep the receipts; the deduction has to be supportable.
Do I file one return for a salary and tuition together?: One return, two schedules. The salary carries its APIT credit, the tuition is self-assessed, and both run through the same progressive slabs.

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.