Sri Lanka Salary Calculator 2026/27: APIT and EPF Take-Home Pay
Work out your take-home pay in Sri Lanka for 2026/27: APIT on salaries above Rs. 150,000 a month, EPF 8% and the employer's EPF 12% and ETF 3%.
For a resident employee with a single employer, using APIT table 1. EPF is charged on total earnings; allowances that are not part of earnings for EPF may differ. One-off bonuses use a separate table.
What it does
In Sri Lanka employers deduct APIT (Advance Personal Income Tax) from salaries every month. Since 1 April 2025 the first Rs. 150,000 a month (Rs. 1,800,000 a year) is tax-free; the next Rs. 83,333 a month pays 6%, then three bands of about Rs. 41,667 pay 18%, 24% and 30%, and the rest 36%. The employee also pays 8% of earnings to the Employees' Provident Fund (EPF), and the employer adds 12% to the EPF and 3% to the Employees' Trust Fund (ETF). The 2026 amendment act did not change these rates, so they also apply in 2026/27.
How to use it
- Type your monthly salary.
- Add taxable allowances and benefits if you have them.
- Read the take-home pay, the APIT, the EPF and the employer's cost.
The arithmetic runs in your browser. Nothing you type is sent anywhere and nothing is stored, so you can use these with real numbers.
Frequently asked questions
How much APIT on Rs. 200,000 a month?
6% of the Rs. 50,000 above Rs. 150,000, Rs. 3,000. With EPF of Rs. 16,000 you take home Rs. 181,000; the employer pays Rs. 230,000 in all.
And on Rs. 300,000?
APIT is Rs. 18,500 (24% marginal rate) and EPF Rs. 24,000, so you take home Rs. 257,500.
Is EPF deducted before APIT?
No. APIT is worked out on the gross salary; the employee's 8% EPF does not reduce it.
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