Salary Tax Calculator Sri Lanka

Estimate monthly APIT, take-home pay, employee EPF, employer EPF, employer ETF, bonus tax impact, and total employer cost using a practical Sri Lankan payroll-style breakdown.

Enter your monthly salary details

Use the gross salary helper if you only know your gross salary. It now auto-splits into basic salary and fixed allowances as you type. You can still edit the detailed fields manually for a more realistic estimate.

Optional helper: split known gross salary

Monthly gross salary you know Auto-splits into basic salary and fixed allowances as you type.

Estimated basic salary % Planning assumption only, not a legal rule. Changing this auto-updates the split below.

Basic salary Editable. Use actual payslip value if known.

Fixed allowances Cost of living, fixed monthly allowances, etc.

Travel / transport allowance Often taxable depending on treatment.

Other taxable allowances Housing, utility, phone, meal, or other benefits.

Overtime this month Often treated as regular employment income.

Commission / incentives Monthly incentives or commissions.

Non-cash benefits Housing, vehicle, fuel, utility benefits, etc.

Bonus / lump-sum this month Approximate separate tax impact shown.

Use regular gross employment income as the EPF/ETF-liable earnings base.

EPF / ETF-liable monthly earnings Editable. Confirm actual EPF/ETF basis with employer payroll.

Employee EPF %

Employer EPF %

Employer ETF %

Other employee deductions

Regular monthly gross income LKR 250,000 Basic + regular taxable earnings

Estimated monthly APIT LKR 8,000 Approximate tax from regular monthly employment income

Employee EPF deduction LKR 20,000 Deducted from employee salary

Estimated take-home this month LKR 222,000 Regular gross + bonus − APIT − EPF − other deductions

Employer EPF contribution LKR 30,000 Employer cost, not deducted from salary

Employer ETF contribution LKR 7,500 Employer cost, not deducted from salary

Bonus / lump-sum tax estimate LKR 0 Approximate additional tax if bonus/lump-sum entered

Approx. employer cost this month LKR 287,500 Regular gross + bonus + employer EPF + ETF

Annualized regular income LKR 3,000,000 Regular monthly gross × 12

Effective APIT rate 3.20% Regular annual tax ÷ regular annual income

Based on the details entered, the estimated monthly APIT is about LKR 8,000 and estimated take-home pay is about LKR 222,000.

Source note: This calculator uses a simplified 2025/2026 individual income tax estimate, with editable EPF and ETF rates. Confirm actual APIT, EPF, ETF, taxable benefits, and payroll treatment with your employer, IRD, Labour Department/EPF, ETF Board, or a qualified professional.

Calculation breakdown

This table updates instantly while you type.

Calculation step	Formula / basis	Estimated amount

Understanding your salary result

Is APIT only on basic salary?

No. Regular employment income can include salary, allowances, overtime, commission, and taxable benefits.

Is EPF always only on basic?

Not necessarily. This calculator lets you edit the EPF/ETF-liable base because actual payroll treatment can depend on earnings type and employer treatment.

Why show employer EPF and ETF?

Employer EPF and ETF are costs paid by the employer. They are not deducted from your take-home salary, but they matter when understanding the full employment cost.

Formula used

Regular Gross = Basic + Allowances + OT + Commission + Non-Cash Benefits
Regular Annual Income = Regular Monthly Gross × 12
Regular Annual Tax = Personal income tax bands after annual relief
Monthly APIT Estimate = Regular Annual Tax ÷ 12
Bonus Tax Estimate = Extra tax after adding bonus
Take-Home = Regular Gross + Bonus − APIT − Bonus Tax − Employee EPF − Other Deductions
Employer Cost = Regular Gross + Bonus + Employer EPF + Employer ETF

Educational estimate only. This calculator does not replace IRD guidance, employer payroll advice, employment contract terms, tax return filing, or professional advice.