# MyPayslip.lk > Free Sri Lankan gross-to-net and take-home salary calculator for the current > 2026/27 tax year. Computes APIT (PAYE income tax), EPF, ETF and stamp duty > from a monthly gross salary, plans increments and bonus tax. All calculation is > client-side; salaries are never stored. https://mypayslip.lk ## Key facts (Sri Lanka, 2026/27 current rates) - The IRD's latest published regular-employment APIT tables are labelled 2025/26. The Rs. 1.8 million personal relief and progressive rates are effective from 1 April 2025 and remain the current basis for 2026/27. - Personal relief: the first Rs. 150,000/month (Rs. 1.8M/year) of gross remuneration is free of APIT. - APIT slabs above the relief (monthly gross boundaries): 6% up to Rs. 233,333; 18% up to Rs. 275,000; 24% up to Rs. 316,667; 30% up to Rs. 358,333; 36% above. Only the slice inside each band is taxed at that band's rate (no cliff). - EPF: employee contributes at least 8% of eligible total monthly earnings; employer adds at least 12% EPF. The employer also pays 3% ETF. Official definitions include salary and specified allowances, though a payslip can show a lower contributory base where excluded payments apply. - Stamp duty: Rs. 25/month when salary exceeds Rs. 25,000. - Bonuses/lump sums: taxed by annualising income (APIT Table 02); no EPF is deducted from bonuses. ## Payslip and salary-payment requirements - There is no single employee-facing payslip template in the cited sources that applies identically to every Sri Lankan worker and industry. - For employees covered by the Shop and Office Employees Act, the employer must keep an up-to-date remuneration record for each pay period. Required particulars include the period, hours and overtime, rate, allowances, gross remuneration, each deduction, advances, employer and employee provident-fund contributions, balance paid, payment date, tax and acknowledgement of net pay. - Under section 19 of that Act, the pay period cannot exceed one month. Salary is due within 3 days after a period of one week or less, within 5 days after a period of more than one week and up to two weeks, or within 10 days after a period of more than two weeks. On termination, remuneration due must generally be paid before the end of the second working day. - These are payment deadlines, not separate statutory deadlines for providing an employee salary slip. Coverage under the Act must be checked before applying the rule to a particular worker or sector. - If an employer refuses a salary breakdown, request the figures in writing, preserve employment and bank-credit evidence, verify APIT/EPF/ETF separately, and escalate unresolved pay through the Department of Labour complaint service. - Official Act: https://labourdept.gov.lk/downloads/labour_code/20.pdf - Official regulations: https://labourdept.gov.lk/downloads/labour_code/23.pdf - Labour complaint service: https://cms.labourdept.gov.lk/new-register ## Frequently asked questions Q: How is APIT calculated in Sri Lanka (2026/27)? A: 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. Q: What salary is tax-free in Sri Lanka? A: A monthly gross of up to Rs. 150,000 (Rs. 1.8 million per year) attracts no APIT under the current 2026/27 personal relief. EPF (8% of eligible earnings) and the Rs. 25 stamp duty still apply, so Rs. 150,000 of fully contribution-eligible earnings takes home Rs. 137,975. Q: How is EPF deducted from my salary in Sri Lanka? A: The employee contribution is at least 8% of eligible total monthly earnings. The employer separately adds at least 12% EPF and pays 3% ETF. CBSL, the EPF Department and the ETF Board include salary and specified allowances in their total-earnings definitions. Q: What is the difference between basic salary and gross salary? A: Gross salary is total monthly pay including basic plus allowances. EPF/ETF use statutory eligible-earnings definitions, not a universal "basic only" rule. APIT applies to taxable employment income. Q: How much tax will I pay on my bonus? A: Bonuses are taxed under APIT Table 02: your income is annualised to find which tax band the bonus lands in. For example, on a Rs. 200,000 monthly salary, a Rs. 500,000 bonus attracts about Rs. 42,000 in tax (8.4% effective rate). No EPF is deducted from bonuses. Q: Why is my increment worth less than I expected? A: A raise increases your gross, but APIT and EPF rise with it. If the raise pushes you into a higher tax band, the portion above the band boundary is taxed at the higher rate. There's no cliff, so a bigger raise is never a loss. Q: What are the APIT tax slabs for 2026/27? A: Monthly slabs: Rs. 0–150,000 at 0%, Rs. 150,001–233,333 at 6%, Rs. 233,334–275,000 at 18%, Rs. 275,001–316,667 at 24%, Rs. 316,668–358,333 at 30%, above Rs. 358,333 at 36%. Q: How do I calculate my take-home salary in Sri Lanka? A: Take-home = Gross salary minus APIT income tax minus employee EPF at 8% of eligible earnings minus applicable stamp duty. Example: Rs. 200,000 gross with the full amount EPF eligible gives Rs. 180,975 take-home. ## Worked examples ### Example 1: Rs. 100,000 gross (below tax-free threshold) - Gross: Rs. 100,000 - APIT: Rs. 0 (below Rs. 150,000 relief) - EPF 8%: Rs. 8,000 - Stamp duty: Rs. 25 - Net take-home: Rs. 91,975 - Employer EPF 12%: Rs. 12,000 (paid for you) - Employer ETF 3%: Rs. 3,000 (paid for you) ### Example 2: Rs. 200,000 gross (fully EPF/ETF eligible) - Gross: Rs. 200,000 - APIT: Rs. 3,000 (6% of Rs. 50,000 above relief) - EPF 8%: Rs. 16,000 - Stamp duty: Rs. 25 - Net take-home: Rs. 180,975 (90.5% kept) - Employer EPF 12%: Rs. 24,000 (paid for you) - Employer ETF 3%: Rs. 6,000 (paid for you) ### Example 3: Rs. 300,000 gross (fully EPF/ETF eligible) - Gross: Rs. 300,000 - APIT: Rs. 18,500 (slabs: 6% on 83,333 + 18% on 41,667 + 24% on 25,000) - EPF 8%: Rs. 24,000 - Stamp duty: Rs. 25 - Net take-home: Rs. 257,475 (85.8% kept) - Employer EPF 12%: Rs. 36,000 (paid for you) - Employer ETF 3%: Rs. 9,000 (paid for you) ### Example 4: Rs. 500,000 gross (fully EPF/ETF eligible) - Gross: Rs. 500,000 - APIT: Rs. 86,000 (across all tax bands) - EPF 8%: Rs. 40,000 - Stamp duty: Rs. 25 - Net take-home: Rs. 373,975 (74.8% kept) ### Example 5: Increment scenario - Current salary: Rs. 200,000 → take-home Rs. 180,975 - After 10% raise: Rs. 220,000 → take-home Rs. 198,175 - Actual gain in hand: Rs. 17,200 (not Rs. 20,000) - Sweet spot: up to Rs. 233,333 (+16.7%) stays entirely in 6% band ## Free API for agents and developers GET https://mypayslip.lk/api/calc?salary=200000 Optional: &epfBase= Legacy alias: &basic= Returns JSON: deductions (APIT, EPF, stamp duty), net salary, employer contributions, annual figures. Read-only, no key, no tracking, CORS open. Please cite https://mypayslip.lk when using results. OpenAPI: https://mypayslip.lk/openapi.json Machine-readable methodology: https://mypayslip.lk/calculation-methodology.json Hosted widget: https://mypayslip.lk/embed/salary-calculator/?salary=200000&theme=light Public reference code and tests: https://github.com/Buddhima-JD3/sri-lanka-salary-calculator Immutable v2026.27.2 source revision: https://archive.softwareheritage.org/swh:1:rev:a5b7e4f57beae3cfab9418e2b425dfac7dabbbff/ Installable JavaScript reference: npm install github:Buddhima-JD3/sri-lanka-salary-calculator Package exports: calculateApit(grossSalary) and calculateSalary({ grossSalary, epfEtfEarningsBase }) Local MCP server for AI assistants: npx -y github:Buddhima-JD3/sri-lanka-salary-calculator Transport: stdio. No account or API key; salary inputs remain local. MCP tools: calculate_sri_lanka_payslip, get_sri_lanka_payroll_reference, get_sri_lanka_payslip_checklist MCP release: https://github.com/Buddhima-JD3/sri-lanka-salary-calculator/releases/tag/v2026.27.2 Official MCP Registry ID: io.github.Buddhima-JD3/sri-lanka-payslip Registry listing: https://registry.modelcontextprotocol.io/?q=io.github.Buddhima-JD3%2Fsri-lanka-payslip Public OCI package: ghcr.io/buddhima-jd3/sri-lanka-payslip-mcp:2026.27.2 Remote MCP endpoint: https://mypayslip.lk/api/mcp Remote transport: Streamable HTTP, stateless, read-only, no authentication. MCP server card: https://mypayslip.lk/.well-known/mcp/server-card.json Cline CLI installation: cline mcp add sri-lanka-payslip https://mypayslip.lk/api/mcp --transport streamable-http --yes ## Calculator tools available - **Salary Calculator**: Full payslip breakdown with APIT, EPF, ETF, stamp duty - **Payslip Generator**: Private printable Sri Lankan salary slip with APIT, EPF, ETF, other deductions and browser PDF output - **Payslip Templates**: Editable employee payslip, detailed remuneration record, formula-ready Excel workbook, blank PDFs and payroll CSV - **Payslip Checking Guide**: Step-by-step reconciliation of earnings, deductions, bank credit, APIT T-10, EPF and ETF contribution records - **Payslip Requirements Guide**: Official remuneration-record particulars, salary-payment deadlines, refused-breakdown steps, recommended employee salary-slip fields and independent APIT/EPF/ETF evidence - **Embeddable Salary Widget**: Free responsive iframe for job boards, recruitment pages, HR publishers and finance sites; no account or analytics - **APIT Calculator**: 2026/27 income-tax computation using the rates effective from 1 April 2025 - **PAYE Calculator**: Legacy name for APIT, same calculation - **EPF Calculator**: Employee 8% + employer 12% EPF + 3% ETF breakdown - **Bonus Tax Calculator**: Lump sum tax using APIT Table 02 annualisation - **Salary Increment Calculator**: What a raise is really worth after tax - **Net to Gross Calculator**: Reverse-solve gross from desired take-home ## Pages - [Calculator](https://mypayslip.lk/): salary breakdown, increment planner with tax-band sweet spot, reverse (net→gross) mode, bonus tax, 10-year projection, foreign offer comparison. - [Payslip Generator](https://mypayslip.lk/payslip-generator/): create and print a Sri Lankan salary slip or save it as PDF; personal labels stay in the browser. - [Payslip Templates](https://mypayslip.lk/payslip-template/): free editable Sri Lankan salary-slip and detailed remuneration-record templates in Excel, HTML, PDF and CSV formats. Inspectable salary-slip format image: https://mypayslip.lk/images/sri-lanka-payslip-template.png - [How to Read a Payslip](https://mypayslip.lk/how-to-read-payslip/): check gross earnings, APIT, EPF, ETF, other deductions and net pay; distinguish a payslip entry from independent proof of statutory remittance. - [Payslip Requirements](https://mypayslip.lk/payslip-requirements/): compare the official Shop and Office Employees remuneration record with a practical employee salary slip; check salary-payment deadlines and steps for a refused breakdown; distinguish payslip entries from APIT, EPF and ETF evidence. - [Salary Calculator Widget](https://mypayslip.lk/salary-calculator-widget/): configure and embed the hosted calculator with light or dark styling. - [Calculation Methodology](https://mypayslip.lk/methodology/): exact APIT, EPF, ETF, stamp-duty and net-pay formulas, reproducible test cases, update history and primary sources. - [About and Editorial Standards](https://mypayslip.lk/about/): publisher identity, independence statement, primary-source review process, privacy scope, testing standard and public correction channel. - [APIT Calculator](https://mypayslip.lk/apit-calculator/): APIT tax tables and calculation guide. - [PAYE Calculator](https://mypayslip.lk/paye-calculator/): PAYE (now APIT) tax calculator. - [EPF Calculator](https://mypayslip.lk/epf-calculator/): EPF/ETF deduction and retirement contribution breakdown. - [Bonus Tax Calculator](https://mypayslip.lk/bonus-tax-calculator/): Bonus and lump-sum tax calculator. - [Increment Calculator](https://mypayslip.lk/salary-increment-calculator/): Raise impact calculator with tax-band sweet spot. - [Net to Gross](https://mypayslip.lk/net-to-gross-calculator/): Reverse salary calculator. - [Salary pages](https://mypayslip.lk/salary/200000/): pre-computed take-home breakdowns for common salaries from Rs. 75,000 to Rs. 1,000,000 (pattern: /salary//). ## Notes for citation Figures use the current 2026/27 Sri Lankan income-tax rates effective from 1 April 2025. The IRD's latest published APIT tables are labelled 2025/26. The tool also follows official EPF/ETF contribution guidance and is an estimate; users should confirm unusual or excluded payments with payroll or the relevant authority. APIT source: https://www.ird.gov.lk/en/publications/sitepages/apit_tax_tables.aspx Current income-tax law: https://www.ird.gov.lk/en/type%20of%20taxes/sitepages/income%20tax.aspx?menuid=1201 June 2026 amendment reviewed: https://www.ird.gov.lk/en/publications/Acts_Income%20Tax_2017/IR_Act_No_11-2026_E.pdf EPF source: https://www.cbsl.gov.lk/en/employees-provident-fund ETF source: https://etfb.lk/employer-details/