Sri Lanka Salary Calculator
Calculate take-home salary in Sri Lanka after APIT (PAYE) tax and EPF 8%. Also shows employer EPF 12%, ETF 3% and total cost to company.
Uses APIT Table 01 rates for resident employees from 1 April 2025. Tax law changes, so check with the Inland Revenue Department or your payroll team before relying on these figures.
| Monthly slab | Rate | Taxable | Tax |
|---|---|---|---|
| LKR 0.00 – LKR 150,000.00 | 0% | LKR 150,000.00 | LKR 0.00 |
| LKR 150,000.00 – LKR 233,333.33 | 6% | LKR 83,333.33 | LKR 5,000.00 |
| LKR 233,333.33 – LKR 275,000.00 | 18% | LKR 41,666.67 | LKR 7,500.00 |
| LKR 275,000.00 – LKR 280,000.00 | 24% | LKR 5,000.00 | LKR 1,200.00 |
About the Sri Lanka Salary Calculator
See your monthly take-home pay in Sri Lanka. Enter your basic salary and allowances to get APIT (advance personal income tax) under the current monthly slabs, your 8% EPF contribution, and what your employer pays on top in EPF and ETF.
How to use it
- Enter your monthly basic salary.
- Add fixed allowances and choose whether they count towards EPF.
- Read the APIT, EPF deduction and net salary.
- Check the slab breakdown to see how your tax was worked out.
APIT slabs used
From 1 April 2025, the first Rs. 1,800,000 of annual employment income is tax free, which is Rs. 150,000 a month. The next Rs. 1,000,000 a year (Rs. 83,333 a month) is taxed at 6%, then three slabs of Rs. 500,000 a year (Rs. 41,667 a month each) at 18%, 24% and 30%, and everything above that at 36%. The table under the result shows exactly how much tax falls in each slab.
Worked example
A basic salary of Rs. 300,000 with Rs. 50,000 of allowances gives a gross monthly salary of Rs. 350,000. APIT is Rs. 0 on the first Rs. 150,000, Rs. 5,000 on the 6% slab, Rs. 7,500 on the 18% slab, Rs. 10,000 on the 24% slab and Rs. 10,000 on the remaining Rs. 33,333 at 30%, a total of Rs. 32,500.
If EPF is calculated on basic salary only, the employee contribution is 8% of Rs. 300,000 = Rs. 24,000, so take-home pay is Rs. 293,500. The employer adds Rs. 36,000 to EPF and Rs. 9,000 to ETF, making the cost to company Rs. 395,000.
Things that can change your figure
Bonuses and arrears are taxed using separate APIT tables, and some benefits such as vehicles or accommodation have their own valuation rules. Non-resident and non-citizen employees use different tables. Treat this calculator as a guide to regular monthly salary and confirm unusual cases with your payroll team or the Inland Revenue Department.
Frequently asked questions
What APIT tax slabs does this use?
The resident individual rates from 1 April 2025: the first Rs. 150,000 a month is tax free, then 6%, 18%, 24% and 30% on successive slabs, and 36% on the balance. Tax law changes, so confirm with the Inland Revenue Department or your payroll team before relying on the figure.
How are EPF and ETF calculated?
The employee contributes 8% of EPF-liable earnings, which is deducted from salary. The employer adds 12% to EPF and 3% to ETF; these do not reduce your take-home pay.
Are allowances taxable?
Most cash allowances are part of employment income and are included in APIT. Whether they count for EPF depends on the allowance, which is why there is a separate switch.