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Take-Home Pay Calculator: Sri Lanka

Salary after income tax and social contributions in 15 countries, from each authority's own published rules. Regional tax, pensions and student loans included.

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Sri Lanka: tax on gross, not on what is left

Sri Lankan APIT is charged on the first 1,800,000 rupees free and then across bands rising from 6% to 36%. The detail that catches people out is that the tax is worked out on gross remuneration: your 8% EPF contribution does not reduce the income the bands are applied to. Payroll systems differ on this point, so the calculator says which assumption it is using rather than leaving it implicit.

The employer side is larger than the employee side and never appears as a deduction. Your employer adds 12% to your EPF and a further 3% to the ETF, and the Act bars deducting either from your pay, so both show only in the employer-cost figure.

Worked example: Rs 3,600,000 a year, EPF at the statutory 8%

Personal relief Rs 1,800,000, leaving Rs 1,800,000 taxed across the 6%, 18% and 24% bands, which is as far as this salary reaches: Rs 222,000.

EPF at 8% of the full Rs 3,600,000: Rs 288,000.

Take-home: Rs 3,090,000 a year, Rs 257,500 a month. Total cost to your employer is Rs 4,140,000 once their EPF and ETF contributions are counted.

For how the calculation works, the formula behind it and what it leaves out, see the full guide.

Data sources

  • Sri Lanka: APIT (PAYE) and EPF, year of assessment 2026/27

    Effective 2026-04-01 to 2027-03-31 · retrieved 2026-08-29

    The rate table published for Y/A 2025/2026 carries into 2026/27: the Budget 2026 contained no personal income tax or APIT proposals. Personal relief is 1,800,000 rupees a year, raised from 1,200,000, and the 12% band that existed in earlier years was removed. Only primary employment on Table 01 is modelled: secondary employment, terminal benefits, gratuity, lump sums and non-cash benefits use separate tables and are excluded, as are rent relief and solar relief, which are annual-return items.

    How we checked these figures

    APIT is computed on gross remuneration, without deducting the employee's own 8% EPF contribution. Payroll vendors differ on this point; the Inland Revenue Act taxes employment income gross and Table 01 takes monthly regular profits from employment as its input, so that is the reading implemented here, and it is stated on the tool page so a user can see the assumption.

    Current

This calculator in other countries

Each country has its own rates, thresholds and rules, and its own page with the official sources they came from.

CentExact Editorial · Research & verification

Every CentExact calculator is built from the published finance formula, tested against spreadsheet, lender and tax-authority figures, and reviewed when the underlying rates or rules change.

How we build and test our calculators

Figures are estimates derived from published rates and rules, current at the review date shown at the top of this page and taken from the sources listed below. Rates, fees and thresholds change; always confirm current values with the official source before relying on a result.