🇱🇰 Inland Revenue Department (IRD APIT Schedule)
Sri Lanka APIT & Salary Take-Home Pay Calculator
Instant client-side calculation of your net take-home salary in Sri Lanka under official Inland Revenue APIT tax slabs (6% to 36%), LKR 100,000 monthly tax relief, EPF (8%), and reverse Net-to-Gross mode.
💰 Enter Salary Information
Rs.
📊 Net Monthly Payroll Breakdown
Net Monthly Take-Home Pay
Rs. 0.00
Annual (12 Months): Rs. 0.00
Gross Monthly Remuneration Rs. 0.00
Employee EPF Deduction (8%) -Rs. 0.00
Inland Revenue APIT Income Tax -Rs. 0.00
Tax-Free Monthly Relief Band First Rs. 100,000 (0%)
Effective Personal Tax Rate 0.0% of Gross
Total Employer Cost (CTC: +12% EPF & +3% ETF) Rs. 0.00
⚖️ Inland Revenue Department (IRD) APIT Monthly Tax Slabs (2024–2025)
| Monthly Taxable Income Range (LKR) | Tax Rate | Tax on Slab | Cumulative Tax |
|---|---|---|---|
| First Rs. 100,000.00 (0 - 100,000) | 0.0% (Relief) | Rs. 0.00 | Rs. 0.00 |
| Next Rs. 41,667.00 (100,001 - 141,667) | 6.0% | Rs. 2,500.00 | Rs. 2,500.00 |
| Next Rs. 41,667.00 (141,668 - 183,333) | 12.0% | Rs. 5,000.00 | Rs. 7,500.00 |
| Next Rs. 41,667.00 (183,334 - 225,000) | 18.0% | Rs. 7,500.00 | Rs. 15,000.00 |
| Next Rs. 41,667.00 (225,001 - 266,667) | 24.0% | Rs. 10,000.00 | Rs. 25,000.00 |
| Next Rs. 41,667.00 (266,668 - 308,333) | 30.0% | Rs. 12,500.00 | Rs. 37,500.00 |
| Exceeding Rs. 308,333.00 | 36.0% | 36% on excess | Variable |
📌 Key Sri Lanka Statutory Payroll Rules
- Tax-Free Personal Relief: The first Rs. 100,000 per month (Rs. 1,200,000 per year) is completely exempt from Advance Personal Income Tax (APIT).
- APIT Progressive Scale: Income in excess of Rs. 100,000 is taxed in six progressive blocks of Rs. 41,667 at rates increasing in steps of 6% (6%, 12%, 18%, 24%, 30%), reaching a top marginal rate of 36% for earnings over Rs. 308,333/month.
- EPF & ETF Remittances: Under the EPF Act, the employee contributes 8% of total monthly earnings, while the employer contributes 12% to EPF plus 3% to ETF (total employer overhead is 15%).
📊 Sri Lankan Statutory Comparative Matrix (IRD, CBSL & Legal Breakdown)
| Statutory Heading / Obligation | Calculated Amount |
|---|---|
| Primary Settlement / Net Amount | LKR 0.00 |
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Sri Lankan Statutory Compliance Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.