Foreign Employment Income Tax Calculator Sri Lanka
For residents employed by a foreign company. Enter monthly income (April-March); the calculator applies IRD Tax Table 08 to show when tax starts (LKR 1,800,000 threshold), cumulative liability, and each month's payment due.
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Enter income for at least one month to see your tax estimate.
This table is for people resident in Sri Lanka who receive employment income from a foreign employer while working from Sri Lanka.
It does not apply to freelancers and independent service providers. Use the foreign service exporter calculator for that scenario.
Quick fill all months
Use this slider to set a baseline amount across all 12 months, then fine-tune any month in the table.
Monthly Income Input for Tax Year 2025/2026
| Month | Monthly Income (LKR) | Cumulative Income (LKR) | Tax Liability (LKR) | Monthly Payable (LKR) |
|---|---|---|---|---|
| April | LKR 0 | LKR 0 | LKR 0 | |
| May | LKR 0 | LKR 0 | LKR 0 | |
| June | LKR 0 | LKR 0 | LKR 0 | |
| July | LKR 0 | LKR 0 | LKR 0 | |
| August | LKR 0 | LKR 0 | LKR 0 | |
| September | LKR 0 | LKR 0 | LKR 0 | |
| October | LKR 0 | LKR 0 | LKR 0 | |
| November | LKR 0 | LKR 0 | LKR 0 | |
| December | LKR 0 | LKR 0 | LKR 0 | |
| January | LKR 0 | LKR 0 | LKR 0 | |
| February | LKR 0 | LKR 0 | LKR 0 | |
| March | LKR 0 | LKR 0 | LKR 0 |
According to IRD guidance, tax payments begin when cumulative income exceeds LKR 1,800,000, and monthly payable is due by the 15th day of the following month.
Tax calculator suite
Local salary, service exporter, bonus, and WHT calculators. All current for the 2025/2026 Sri Lanka tax year.
Local Tax (Detailed Mode)
Monthly APIT/PAYE estimate for income earned within Sri Lanka.
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Tax Calculator for Individual Service Exporters
Foreign income tax handling with remitted and non-remitted flows.
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Employment Income from Foreign Employer
April-to-March cumulative monthly computation table.
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Bonus Tax Calculator
Estimate APIT on bonus and lump-sum payments.
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WHT Tax Calculator
Calculate withholding tax and draft a WHT certificate.
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Late Payment Penalty Calculator
Estimate the late payment penalty and interest on overdue Sri Lankan income tax.
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Foreign employer income tax FAQs
Answers covering IRD Tax Table 08 methodology, the LKR 1,800,000 threshold, 15th-of-month payment deadlines, and the difference between employee and freelancer tax treatment.
Review all answers at once or open just the one you need.
This calculator is for individuals who are physically resident in Sri Lanka and receive employment income from a foreign company, for example, someone who works from home for an overseas employer. It does not apply to independent freelancers or service exporters, who should instead use the Tax Calculator for Individual Service Exporters.
The service exporter calculator is for independent contractors and freelancers earning foreign income as self-employed individuals. This calculator is for employees who have a formal employment relationship with a foreign company. Receiving a salary, subject to the employer's direction and control - but who live and work from Sri Lanka.
This calculator uses the Sri Lanka tax year, which runs from April to March. For the 2025/2026 year of assessment, that means April 2025 through March 2026. Enter your income for each month in the table to get cumulative tax calculations.
According to IRD regulations, tax payments are required once your cumulative income for the year exceeds LKR 1,800,000. Below this threshold, no tax is payable. The calculator will indicate when tax begins to apply based on your entered monthly incomes.
The monthly payable is the increase in your cumulative tax liability from one month to the next. For example, if your cumulative tax at the end of June is LKR 20,000 and at the end of July it is LKR 28,000, your July payable is LKR 8,000. This reflects the incremental tax on each month's additional income.
Monthly tax payments must be made on or before the 15th day of the month following the income month. For example, tax on April income is due by 15 May. Late payments may attract penalties and interest from the IRD.
This calculator is intended for individuals who are primarily resident and physically present in Sri Lanka. If you spend significant time outside Sri Lanka, your residency status and the applicable tax rules may differ. Consult a tax professional to determine the correct treatment based on your specific circumstances.
Simply update the monthly income field for any month where your salary changes. The calculator will instantly recompute the cumulative income, tax liability, and monthly payable across all months. There is no need to restart. You can update values at any time.
Need expert support?
Foreign employer payroll tax compliance. Monthly calculations, IRD payments, and annual filing by WinCore
WinCore applies IRD Tax Table 08 to your monthly income, processes tax payments by the 15th of each month, and files the annual RAMIS return, so your foreign employment income stays fully compliant.
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