Official Sri Lanka Advance Personal Income Tax (APIT) progressive calculation per Inland Revenue Department (IRD) Table 01 guidelines.
Tax Year 2024 / 2025 / 2026
Quick Presets:
Tax Calculation Options & Compliance
Monthly Income (LKR)
Rs. 600,000
Monthly Tax (LKR)
Rs. 122,000.00
Annual Income (LKR)
Rs. 7,200,000
Annual Tax (LKR)
Rs. 1,464,000.00
Net Monthly Take-Home
Rs. 478,000.00
Effective Tax Rate
20.33%
Monthly Tax Relief
Rs. 150,000
Tax Bracket DistributionTotal Tax: Rs. 122,000.00
0% Relief 6% 18% 24% 30% 36%
Monthly Salary (Annual Salary/12)
Rate (%)
Tax
Up to 150,000
Relief
–
First 83,333 LKR(Rs. 83,333.33)
6%
Rs. 5,000.00
Next 41,666 LKR(Rs. 41,666.67)
18%
Rs. 7,500.00
Next 41,666 LKR(Rs. 41,666.67)
24%
Rs. 10,000.00
Next 41,666 LKR(Rs. 41,666.67)
30%
Rs. 12,500.00
Next 241,667 LKR(Rs. 241,666.67)
36%
Rs. 87,000.00
Monthly Total
Rs. 122,000.00
Sri Lanka Inland Revenue Department (IRD) APIT Regulations:Primary employment income receives an annual tax-free relief of LKR 1,800,000 (LKR 150,000 per month). Progressive rates of 6%, 18%, 24%, 30%, and 36% apply incrementally on each progressive slab. Mandatory employee EPF (8%) contributions are deductible prior to APIT assessment.