Sri Lanka Take-Home Salary Calculator (Gross to Net)

This calculator turns a gross salary into net take-home pay by applying the two deductions every Sri Lankan employee sees on a payslip: the EPF employee contribution and APIT (the modern name for PAYE income tax). All figures are monthly unless stated, and every rate is drawn from the official source named below.

1. EPF employee deduction — 8% of your gross monthly earnings, set as the statutory floor by the Employees' Provident Fund Act No. 15 of 1958. You can raise the rate in the advanced field if you contribute more.
2. APIT (PAYE) income tax — computed on your gross pay under IRD Table 01. Your annual gross is your monthly figure × 12; the first Rs 1,800,000 per year (Rs 150,000 per month) is tax-free personal relief. Tax above that is charged at 6% on the first Rs 1,000,000, then 18%, 24%, and 30% on each following Rs 500,000 slab, and 36% on the balance. The annual tax is divided by 12 to give your monthly APIT.
3. Net take-home = gross − EPF employee − APIT. This is the amount that reaches your bank account.
4. Employer contributions — shown for context, not deducted from you: employer EPF at 12% and ETF at 3% of your gross, under the EPF Act and the Employees' Trust Fund Act No. 46 of 1980.
5. Total cost to company = gross × 1.15 (gross + 12% EPF + 3% ETF). It shows what an employer actually spends to pay you.

A common question is whether APIT is charged before or after EPF. Under IRD Table 01 the tax is levied on gross regular profits, so the 8% EPF is not subtracted before tax. The APIT figure here is reused from the same verified bracket engine that powers the site's income tax calculator, and is independently cross-checked against the IRD's monthly shortcut formula (rate × gross − constant) so both routes agree to the rupee.

• IRD — Tax Chart for Y/A 2025/26 (personal relief + APIT slabs)
• IRD — APIT Table No. 01 (Monthly Tax on Regular Profits from Employment)
• Central Bank of Sri Lanka — Employees' Provident Fund (EPF Act No. 15 of 1958; 8% + 12%)
• Employees' Trust Fund Board (ETF Act No. 46 of 1980; 3% employer)

The EPF/ETF rates and APIT brackets on this page were last cross-checked against the official sources on 2026-07-08. Figures are reviewed every April (start of a new SL Year of Assessment) and after any Inland Revenue Amendment Act or EPF/ETF rate change.