Sri Lanka Pay Calculator: PAYE / APIT 2026/27
Calculate your monthly pay
Enter your gross monthly salary. The result uses current Sri Lanka PAYE/APIT rates and assumes the full salary is eligible for employee EPF at 8%.
Your salary stays on this device. For a different EPF contribution base, allowances, increments, or bonuses, open the full calculator below.
This Sri Lanka pay calculator shows the deductions between monthly gross salary and take-home pay: PAYE/APIT income tax, employee EPF and stamp duty. APIT (Advance Personal Income Tax) is the income tax your employer deducts from salary and remits to the Inland Revenue Department.
Looking for a PAYE calculator or a pay calculator for Sri Lanka? PAYE was replaced by the APIT name, but both searches refer to the employer-deducted salary income tax calculated here. For the current 2026/27 year of assessment, the first Rs. 150,000 of monthly gross is tax-free; above that, progressive slabs apply.
The IRD's latest published primary-employment tables are labelled 2025/26. The underlying personal relief and rates apply from 1 April 2025 and remain the current basis for 2026/27.
| Gross up to Rs. 150,000 | 0% |
| 150,000 – 233,333 | 6% |
| 233,333 – 275,000 | 18% |
| 275,000 – 316,667 | 24% |
| 316,667 – 358,333 | 30% |
| Above 358,333 | 36% |
Example: on a Rs. 200,000 gross salary, APIT is Rs. 3,000/month: 6% of the Rs. 50,000 above the relief. The calculator also shows your EPF, stamp duty, net salary, and what any increment is really worth.
Frequently asked questions
How do I calculate my monthly pay after tax in Sri Lanka?
Enter monthly gross salary in the Sri Lanka pay calculator. It subtracts PAYE/APIT, employee EPF at 8% and Rs. 25 stamp duty to show estimated take-home pay.
How is APIT calculated on a salary in Sri Lanka?
The first Rs. 150,000 of monthly gross is tax-free. Above that, progressive slabs apply (6%, 18%, 24%, 30% and 36%), and only the slice of income inside each band is taxed at that band rate. On a Rs. 200,000 salary, APIT is Rs. 3,000 per month.
What monthly salary is tax-free in Sri Lanka?
A monthly gross up to Rs. 150,000 (Rs. 1.8 million per year) pays no APIT under the current 2026/27 relief. EPF 8% and the Rs. 25 stamp duty still apply.
Is PAYE still used in Sri Lanka?
PAYE was replaced by APIT (Advance Personal Income Tax), but it works the same way: your employer deducts income tax from your salary before paying you. For 2026/27, the rates remain those effective from 1 April 2025.
How much PAYE tax is deducted from a Rs. 200,000 salary?
On a Rs. 200,000 monthly gross salary the APIT (PAYE) deduction is Rs. 3,000 per month, leaving Rs. 180,975 take-home after EPF and stamp duty when the full salary is EPF eligible.
Take-home for: Rs. 150,000 · Rs. 200,000 · Rs. 300,000 · Rs. 500,000
Primary sources: IRD APIT tables · IRD current income-tax law · CBSL EPF rules · ETF Board rules. Estimate only; confirm unusual payments with payroll or the relevant authority.