Net Salary Calculator for Sri Lanka - EPF and APIT Tax
Enter your monthly pay to see your take-home salary after the 8 per cent EPF and APIT income tax, and the real cost to your employer once the 12 per cent EPF and 3 per cent ETF are added.
Maintained by Hirantha Sandaruwan Lakshan. Rules checked 13 October 2026 against Inland Revenue Department notice PN/IT/2025-01 and 2 more sources.
About this tool
The tax uses the bands in force from the 2025/26 year of assessment. Your figures never leave your browser.
How it works
The EPF share is 8 per cent of the pay your EPF is worked out on (basic pay plus cost-of-living and any allowance your employer includes). Overtime and some other cash pay are taxed but have no EPF in this estimate.
APIT is the advance personal income tax your employer deducts each month. From the 2025/26 year of assessment the first Rs. 1,800,000 a year (Rs. 150,000 a month) is relieved from tax. Above it, the Inland Revenue (Amendment) Act, No. 2 of 2025, charges 6 per cent on the next Rs. 1,000,000, then 18, 24 and 30 per cent on the next three bands of Rs. 500,000, and 36 per cent on the rest. The monthly bands used here are those yearly amounts divided by twelve.
Take-home pay is gross pay minus your EPF share, APIT and any other deductions you enter. The employer's cost is gross pay plus its 12 per cent EPF and 3 per cent ETF.
This is an estimate. It assumes one resident employee with one employer and cash pay only, ignores non-cash benefits and other income, and does not deduct the EPF share before tax. The Inland Revenue Department's own monthly tables are what payroll uses.
Worked examples
Rs. 200,000 a month, all EPF-able
EPF Rs. 16,000, APIT Rs. 3,000 (6 per cent on the Rs. 50,000 above the relief), so take-home is Rs. 181,000. The employer pays Rs. 230,000 in all.
Rs. 400,000 a month
Tax is Rs. 50,000 a month: the bands from 6 per cent up to 36 per cent all apply to the Rs. 250,000 above the relief.
Rs. 120,000 basic plus Rs. 30,000 overtime
Gross is Rs. 150,000, which is exactly the monthly relief, so no tax is deducted; only the EPF on the Rs. 120,000 comes off.
Monthly APIT bands used here (from the 2025/26 year of assessment)
| Monthly taxable pay | Rate |
|---|---|
| Up to Rs. 150,000 | 0% (personal relief) |
| Next Rs. 83,333 (to Rs. 233,333) | 6% |
| Next Rs. 41,667 (to Rs. 275,000) | 18% |
| Next Rs. 41,667 (to Rs. 316,667) | 24% |
| Next Rs. 41,667 (to Rs. 358,333) | 30% |
| Above Rs. 358,333 | 36% |
Frequently asked questions
Are these the rates for 2026/27?
They are the rates in force from the 2025/26 year of assessment, set by the Inland Revenue (Amendment) Act, No. 2 of 2025. I checked on 13 October 2026 and could not confirm any change to the relief or the bands for 2026/27, but I could not rule one out. For payroll, use the Inland Revenue Department's current APIT tables.
Is my EPF contribution deducted before tax?
This calculator does not deduct it before tax. If your payroll treats it differently, your payslip is right and this estimate is not.
Are allowances and overtime taxed?
Cash allowances and overtime are part of taxable pay in this estimate. Non-cash benefits are not included.
Why does my payslip differ?
Payroll uses the IRD's monthly tables, may include benefits, other income or other reliefs, and may treat the EPF-able pay differently. Your payslip is what counts.
What does the employer pay on top of my salary?
The employer pays 12 per cent to the EPF and 3 per cent to the ETF on the EPF-able pay. That is shown as the cost to the employer.
Sources & references
Updated Oct 13, 2026