Tax Calculator

APIT / PAYE Salary Tax Estimator – Effective 01.04.2025

This calculator gives you an estimate of the Advance Personal Income Tax (APIT/PAYE) on your local salary in Sri Lanka. It is designed to give you a quick idea of the possible tax on your monthly or annual salary.

Important: Please note that this is only a guide. Your final tax liability may be different once other employment benefits such as bonuses, allowances, and non-cash benefits are included under Inland Revenue rules.

Monthly Gross Employment Income

Monthly Summary

Employment Income:

APIT/PAYE:

Annual Summary

Employment Income:

APIT/PAYE:

Effective Tax Rate:

Tax Bracket	Tax Rate	Taxable Income	Tax Amount
Monthly APIT

Foreign Employment Income Tax Calculator – APIT Table 08 (Sri Lanka)

This calculator estimates your Advance Personal Income Tax (APIT) on foreign employment
income under Table 08.
Applicable only if:

You are a Sri Lankan resident employed by a foreign employer.
Your salary is paid in foreign currency and remitted through a bank in Sri Lanka.
Your work is used outside Sri Lanka.

Important: Tax must be calculated on a cumulative basis and paid monthly by the employee (within 15 days of the following month).

Monthly Salary
Paid in Foreign Currency

	Tax Bracket	Tax Rate	Tax Amount
Personal Relief	150,000.00	0%	0.00
First	83,333.33	6%	5,000.00
Balance	446,166.67	15%	66,925.00
Monthly Tax	679,500.00		71,925.00
Annual Tax liability			863,100.00
Effective Tax Rate			10.58%

Income Tax Calculator – Get an estimate of your annual tax liability (Sri Lanka)
Year of Assessment 2025/2026

Local employment income (APIT/PAYE).
Interest income – subject to 10% Withholding Tax (WHT)
Foreign employment/business income – included, with a maximum rate of 15%
Rent income – with the 25% statutory relief
Dividend income – subject to final tax at 15%.

Important: This tool only gives a rough estimate. Your final tax liability may differ based on credits, deductions, and reliefs available under the Inland Revenue Act, No. 24 of 2017 (as amended).

Sources of Income	Amount (LKR)
Employment Income – Local (APIT deducted)	Monthly Annual
Employment Income – Foreign
Business / Professional Income – (profit)
Investment Income – Interest (WHT deducted)
Other Investment Income (WHT not deducted)
Investment Income – Rent (Gross)
Investment Income – Dividend (Final Tax 15%)
Other Income
Total Assessable Income (excludes dividends)

Sources of Income

Amount (LKR)

Employment Income – Local (APIT deducted)

Monthly

Annual

Employment Income – Foreign

Business / Professional Income – (profit)

Investment Income – Interest (WHT deducted)

Other Investment Income (WHT not deducted)

Investment Income – Rent (Gross)

Investment Income – Dividend (Final Tax 15%)

Other Income

Total Assessable Income (excludes dividends)

Deduction From Assessable Income

Relief / Deduction	Amount (LKR)
Personal Relief
Relief for Rent Income – (25% of Gross Rent)
Relief for Solar Panel - (Deductable up to Rs. 600,000 or Actual cost)
Qualifying Payments & Other Deductions
Total Relief	1,800,000.00
Taxable Income

Relief / Deduction

Amount (LKR)

Personal Relief

Relief for Rent Income – (25% of Gross Rent)

Relief for Solar Panel - (Deductable up to Rs. 600,000 or Actual cost)

Qualifying Payments & Other Deductions

Total Relief

1,800,000.00

Taxable Income

Tax Calculation

Tax Bracket	Taxable Income	Tax Rate	Tax Amount
Total Tax Liability

Tax Bracket

Taxable Income

Tax Rate

Tax Amount

Total Tax Liability

Tax Credits (Deductions From Total Tax Liability)

Less: APIT Deducted by Employer

Less: WHT on Interest (10% of interest income)

Final Income Tax Payable / (Refundable)

Dividend Final Tax (15%)

Effective Tax Rate

0.00%