Sri Lanka Second Job (Secondary Employment) Tax Calculator

When you hold a salaried job and take a second paid role, only one employer — your primary employer — grants the personal relief of Rs 1,800,000 per year (Rs 150,000 per month). Your secondaryemployer therefore cannot give any relief, and the Inland Revenue Department's APIT Table 07 tells them to withhold a flat percentage of the whole secondary payment — there is no slab-splitting on the second job. This calculator reproduces Table 07 exactly for Year of Assessment 2025/26.

Let P be your primary monthly income, S the secondary monthly payment, and A = P + S the aggregate. The rate is chosen like this:

• Non-resident (Table 7.2): a flat 36% on S, whatever the primary income or citizenship.
• Resident, declaration not filed: 36% — the default rate, because the second employer cannot verify your primary band.
• Resident, declaration filed (Table 7.1): if A ≤ 150,000 the rate is 0%; if A ≤ 233,333 it is 6% (Category 1); otherwise (Category 2) the rate is set by primary income P — 6% up to Rs 150,000, 18% to Rs 233,333, 24% to Rs 275,000, 30% to Rs 316,666, and 36% above.

The tax is then simply tax = round(S × rate) and your net is S − tax; annual figures are the monthly values multiplied by 12. The Category 2 bands are the same monthly bracket boundaries used by the regular APIT Table 01 — each secondary rate is the marginal rate one slab above your primary income, because the second job stacks on top of the first. The calculator derives the rate two independent ways (a direct band lookup and a Table 01 stacking check) that must agree, which is how it earns the “verified” badge. Because Table 07 is only a withholding rate, the tool also warns that your final liability can differ once your full year's income is reconciled.

• IRD — APIT Tax Table No. 07 (Secondary Employment), Y/A 2025/26
• IRD — Tax Chart for Y/A 2025/26 (relief threshold)
• IRD — Guideline on Advance Personal Income Tax (APIT) 2025/26
• Inland Revenue Department of Sri Lanka — official site

Statutory basis: Inland Revenue Act No. 24 of 2017 as amended by Act No. 2 of 2025. The Table 07 rates and relief threshold on this page were last cross-checked against the IRD sources on 2026-07-10. The page is reviewed every April (start of a new SL Y/A) and after any Inland Revenue Amendment Act.