Salary Increment Calculator: Sri Lanka

An increment changes your gross, but APIT and EPF rise with it, so the take-home gain is always smaller than the headline percentage. Example: on a Rs. 200,000 salary, a +10% raise adds Rs. 20,000 gross but Rs. 17,200 in hand.

There's also a sweet spot: the largest raise that keeps your gross inside your current APIT band. From Rs. 200,000, anything up to +16.7% (gross Rs. 233,333) is taxed entirely at 6%; beyond that, only the excess hits the 18% band; there's no cliff, so a bigger raise is never a loss, but it's worth knowing where the line is when you negotiate.

The calculator shows your raise in rupees-in-hand, your personal sweet spot, side-by-side payslips before and after, and an exportable negotiation cheat-sheet.

Frequently asked questions

Why is my increment worth less than the percentage?
A raise increases your gross, but APIT and EPF rise with it, so the take-home gain is always smaller than the headline percentage. On a Rs. 200,000 salary a +10% raise adds Rs. 17,200 in hand, not Rs. 20,000.

What is the biggest raise that stays in my tax band?
From a Rs. 200,000 gross, anything up to +16.7% (gross Rs. 233,333) is taxed entirely at 6%. Beyond that only the excess hits the 18% band; there is no cliff, so a bigger raise is never a loss.

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.