Sri Lanka Income Tax Calculator (APIT / PAYE)
Calculate your Sri Lanka income tax liability based on the Advance Personal Income Tax (APIT) / Pay As You Earn (PAYE) slab system. Switch between monthly and annual income modes. Note: The rates displayed are sourced from admin settings — check the "Rates last updated" date and verify at ird.gov.lk before relying on results.
This calculator provides estimates for general informational purposes only and does not constitute financial advice. Consult a qualified financial professional before making any financial decisions.
⚠️ Always verify current rates at ird.gov.lk before relying on results.
How It Works
Sri Lanka uses a slab-based personal income tax system (APIT for employment income). After deducting the personal relief from gross annual income, the remainder is taxed progressively through each slab at its marginal rate.
Example (with placeholder rates — verify at ird.gov.lk):
Assume gross annual income = LKR 3,600,000, personal relief = LKR 1,200,000.
Taxable income = 3,600,000 − 1,200,000 = LKR 2,400,000.
Slab 1: First 3,000,000 at 6% → LKR 2,400,000 × 6% = LKR 144,000 (all income falls in slab 1)
Total annual tax = LKR 144,000
Monthly APIT = LKR 144,000 ÷ 12 = LKR 12,000
The monthly mode calculates: Monthly taxable = (Monthly gross × 12) − Personal relief, then computes annual tax and divides by 12.
Frequently Asked Questions
What is APIT?
APIT (Advance Personal Income Tax) is the Sri Lanka withholding tax on employment income, equivalent to PAYE. Employers deduct it monthly from salaries and remit to the IRD.
How is personal relief calculated?
A fixed annual personal relief amount is deducted from gross income before applying slabs. The current relief amount is shown on this calculator and is sourced from IRD publications. Verify it at ird.gov.lk.
Are these rates official?
The rates used in this calculator are configured by the site administrator based on IRD publications. Always check the "Rates last updated" date and verify at ird.gov.lk for the most current figures.
Does this include other deductions?
This calculator applies the standard personal relief only. Additional deductions (qualifying payments, approved pension contributions, etc.) are not modelled. A tax professional can help calculate these.
What is the difference between APIT and PAYE?
APIT (Advance Personal Income Tax) and PAYE (Pay As You Earn) refer to the same mechanism — monthly withholding of income tax from employment salaries. The IRD uses APIT as the current term.