2025/26 IRD APIT tables · EPF · ETF
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Know your real take-home
before the increment letter arrives.

Enter your salary and a potential increment — get the full Sri Lankan payslip breakdown with APIT, EPF, ETF and stamp duty, side by side.

Your Salary

LKR
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Statutory rates used: APIT per IRD 2025/26 Table 01 (Rs. 150,000/month relief, slabs 6–36%) · EPF 8% employee + 12% employer · ETF 3% employer · Stamp duty Rs. 25.
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Net salary · now
Rs.0.00
Gross: Rs. 0.00
Extra in hand / month
+Rs.0.00
That's +0.0% net · Rs. 0 / year

Annual picture

× 12 months
Per yearNowAfter increment

Bonus / lump-sum tax

APIT Table 02

Bonuses are taxed against your annualised income, so the rate can be steeper than your monthly slab. Based on your current salary.

LKR

Inflation reality check

Real raise

A raise only counts if it beats rising prices. Set your inflation expectation and see the raise in real terms.

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Offer from abroad?

Compare

Enter the monthly take-home from a foreign offer, then adjust for living costs to see what it's really worth.

What can this salary borrow?

Loan power

Banks typically lend until repayments reach ~40% of your net income. A rough home-loan ceiling at your current take-home:

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Career projection

10 years

If you land an increment like this every year — your monthly net and your EPF/ETF retirement pot over the next decade.

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Net salary / month EPF + ETF pot (cumulative)

Compare scenarios

What-if

Pin a few increment percentages side by side. Uses the same split and mode as above.

Incr.GrossNet+ / month+ / yearRemove
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How your APIT is computed (monthly slabs, 2025/26)

Tax applies on your full gross (basic + allowances). Highlighted rows are the slabs your post-increment salary actually reaches.

SlabRateTax · nowTax · after

Frequently asked questions

Quick answers on Sri Lankan salary tax — the same rules this calculator uses.

How is APIT calculated in Sri Lanka (2025/26)?

The first Rs. 150,000 of your monthly gross is tax-free. Above that, tax applies in slabs: 6% up to Rs. 233,333, 18% up to Rs. 275,000, 24% up to Rs. 316,667, 30% up to Rs. 358,333, and 36% beyond. Only the slice of income inside each band is taxed at that band's rate.

What salary is tax-free in Sri Lanka?

A monthly gross of up to Rs. 150,000 (Rs. 1.8 million per year) attracts no APIT under the 2025/26 personal relief. EPF (8% of basic) and the Rs. 25 stamp duty still apply.

How is EPF deducted from my salary?

8% of your basic salary is deducted as your EPF contribution. Your employer separately adds 12% EPF and 3% ETF on top of your basic salary — these are paid for you, not deducted, so your total retirement saving is 23% of basic every month.

How much tax will I pay on my bonus?

Bonuses and other lump sums are taxed under APIT Table 02: your income is annualised to find which tax band the bonus lands in, so the rate can be higher than your usual monthly slab. No EPF is deducted from bonuses.

Why is my increment worth less than I expected?

A raise increases your gross, but APIT and EPF rise with it — and if the raise pushes you into a higher tax band, the portion above the band boundary is taxed at the higher rate. Only the excess is affected (there's no cliff), but the take-home gain is always smaller than the gross gain. This calculator's sweet-spot hint shows the largest raise that stays inside your current band.

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