Sri Lanka Income Tax Calculator
Enter a monthly salary. Get APIT deducted at 0% - 36% across six progressive slabs. Switch to Advanced mode to model foreign remittance income, annual bonus tax, or WHT on dividends, interest, and rent.
Calculator
The method behind the figures, with a worked example: how to calculate income tax in Sri Lanka.
APIT slab reference
Monthly APIT slabs under the Inland Revenue Act (as amended), effective 01.04.2025. Tax-free up to LKR 150,000/month; top rate of 36% above LKR 358,333/month.
- LKR 0 - 150,000: 0%
- LKR 150,001 - 233,333: 6%
- LKR 233,334 - 275,000: 18%
- LKR 275,001 - 316,667: 24%
- LKR 316,668 - 358,333: 30%
- Above LKR 358,333: 36%
Sri Lanka personal income tax bands 2025/26
Annual progressive bands under the Inland Revenue Act No. 24 of 2017 (as amended), effective Assessment Year 2025/26. These annual thresholds translate to the monthly APIT slabs shown above.
| Taxable income (LKR / year) | Rate |
|---|---|
| First 1,800,000 | 0% (tax-free) |
| Next 1,000,000 (1,800,001-2,800,000) | 6% |
| Next 500,000 (2,800,001-3,300,000) | 18% |
| Next 500,000 (3,300,001-3,800,000) | 24% |
| Next 500,000 (3,800,001-4,300,000) | 30% |
| Balance above 4,300,000 | 36% |
Source: Inland Revenue Act No. 24 of 2017 (as amended). Applies to resident individuals. AY 2025/26.
Calculator FAQs
How each calculator mode works, which tax year applies, and how foreign remittance income is treated differently from local salary.
What is the difference between Quick, Local Detailed, and Advanced modes?
Quick mode gives a fast monthly APIT estimate for local salary. Enter gross pay, get tax deducted across six slabs (0% to 36%). Local Detailed mode provides a full slab-by-slab breakdown with a summary you can export. Advanced mode opens separate calculators for foreign remittance income, annual bonus tax, cumulative foreign employment income, and WHT scenarios.
Which tax year is used?
This calculator suite is set to the 2025/2026 basis and follows the APIT threshold and progressive slab structure effective from 01.04.2025.
Can I calculate foreign income remittance scenarios?
Yes. The Advanced mode includes a dedicated foreign income calculator for individual service exporters. It applies the remitted vs. non-remitted treatment under the Inland Revenue Act. Remitted foreign earnings are taxed at a concessionary rate, while non-remitted earnings are taxed at standard progressive rates up to 36%.
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WinCore runs monthly APIT deductions, RAMIS e-filing, WHT remittance by the 15th, and the Annual Statement of Employer (with T10 certificates) by 30 April - so your team avoids IRD penalties.
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