Salary and APIT tax

Income tax, EPF, ETF and take-home pay on current IRD bands.

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Gross salary before deductions

Year of assessment

You pay LKR 13,700 a month in APIT, and take home LKR 243,900 after tax and your own EPF.

Tax a month

LKR 13,700

EPF a month

LKR 22,400

Take home a month

LKR 243,900

Effective rate

4.9%

Your top band is 24%, but you only pay that on the last slice. Across your whole salary the rate works out at 4.9%. A raise is taxed at 24%, never your whole income.

How it breaks down

Band	Rate	Income in band	Tax
Up to LKR 1,800,000	0%	LKR 1,800,000	LKR 0
LKR 1,800,000 to LKR 2,800,000	6%	LKR 1,000,000	LKR 60,000
LKR 2,800,000 to LKR 3,300,000	18%	LKR 500,000	LKR 90,000
LKR 3,300,000 to LKR 3,800,000	24%	LKR 60,000	LKR 14,400
Annual tax			LKR 164,400

What it costs your employer

Gross salary

LKR 280,000

EPF employer 12%

LKR 33,600

ETF employer 3%

LKR 8,400

Total cost

LKR 322,000

Your EPF pot grows by 20% of salary a month, of which you contribute 8% and your employer 12%. ETF is employer-only and separate.

Assumptions

Deduct my EPF before calculating taxSources disagree on this and it changes your tax by a few thousand rupees. Most employers compute APIT on gross, which is the default here. Tick this only if your payslip shows otherwise, then compare the two.

Bands from Inland Revenue (Amendment) Act No. 2 of 2025, IRD Notice PN/IT/2025-01. Relief rose from LKR 1.2M and the 12% band was removed. The IRD has announced no change for Y/A 2026/27. This is an estimate for a single primary employment with no non-cash benefits. Secondary employment is taxed under a different table, and company vehicles or housing are added to your assessable income first. Check your payslip against it rather than the other way around.