Sri Lanka Income Tax Refund Calculator (APIT) — 2025/26

Monthly APIT tables can't see your full year. Payroll deducts each month as if that salary runs all twelve months, so people who change jobs, join mid-year, or earn variable pay almost always have the wrong amount withheld. The only way to know is to reconcile the year as a whole — which is exactly what this calculator does, using the same method the Inland Revenue Department applies on your annual return.

1. Assessable income. Add your annual employment income to any other taxable income (a second employment, taxable interest, and similar).
2. Taxable income. Subtract the personal relief of Rs 1,800,000 — a flat yearly figure, not pro-rated for partial years — plus any additional qualifying relief. If the result is zero or negative, no tax is owed.
3. Apply the progressive resident slabs to the taxable income:
   • Rs 0 → Rs 1,000,000 : 6%
   • Rs 1,000,000 → Rs 1,500,000 : 18%
   • Rs 1,500,000 → Rs 2,000,000 : 24%
   • Rs 2,000,000 → Rs 2,500,000 : 30%
   • Above Rs 2,500,000 : 36%
4. Total tax already paid. Add the APIT your employer deducted to any tax withheld on your other income.
5. Reconcile. Subtract the liability from the total paid. A positive figure is a refund due (excess withholding); a negative figure is a balance payable; zero means you are settled.

The slabs and the Rs 1,800,000 relief come from the IRD Tax Chart for Y/A 2025/26and the Inland Revenue Act No. 24 of 2017 as amended by Act No. 2 of 2025. To guard against arithmetic slips, the tool computes your liability two independent ways — an iterative slab walk and the IRD's closed-form tax = base + (taxable − threshold) × rate annual formula — and they agree to the rupee for every input. This version covers resident individuals only and excludes capital gains, rental schedules, and final-withholding interest.

This tool is informational — it does not file anything. If it shows a refund, claim it by submitting your annual income tax return to the IRD (through e-Services or your tax agent) and declaring the excess APIT as tax already paid. If it shows a balance payable, settle it with your return to avoid an assessment with penalties. Keep your payslips and T-10 statement as proof of the APIT withheld.

• IRD — APIT (Advance Personal Income Tax) Tax Tables, Y/A 2025/26
• IRD — Tax Chart for Y/A 2025/26 (slabs and personal relief)
• Inland Revenue Act No. 24 of 2017, as amended by Act No. 2 of 2025
• Inland Revenue Department of Sri Lanka — returns & refunds

The slabs and relief were last cross-checked against the IRD sources on 2026-05-10, carried forward from the verified Sri Lanka income tax data module. Reviewed every April (start of the new SL Y/A) and after any Inland Revenue Amendment Act.