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

The calculator applies the progressive bracket method published by the Inland Revenue Department of Sri Lanka in its Tax Chart for Year of Assessment 2025/26. The method has two equivalent forms — annual and monthly — and this page uses the annual form internally because it produces an exact bracket breakdown:

1. Multiply your monthly gross by 12 to get annual gross.
2. Subtract the personal relief of Rs 1,800,000 (Rs 150,000 per month) to get annual taxable income. If this is zero or negative, no tax applies.
3. Apply the progressive brackets in order:
   • 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. Sum the per-bracket amounts to get annual tax. Divide by 12 for the monthly APIT your employer should withhold.

The IRD publishes a monthly formula in APIT Table 01 that short-circuits the bracket walk for payroll software: APIT = rate × M − constant, with bracket-specific subtraction constants. Both methods produce the same answer to the rupee. The calculator above can be cross-checked against either approach.

• IRD — Tax Chart for Y/A 2025/26
• IRD — APIT Tax Table No. 01 (Monthly Tax Deductions from Regular Profits)
• Inland Revenue Department of Sri Lanka — official site

This calculator's brackets and formulas were last cross-checked against the IRD sources on 2026-05-10. The page is reviewed every April (start of new SL Y/A) and whenever a new Inland Revenue Amendment Act becomes law.