Income Tax (APIT) Calculator Sri Lanka
Estimate your Sri Lankan personal income tax for the 2025/26 year, with a clear slab-by-slab breakdown of how it's worked out.
Your income
How your tax is calculated
Take-home after tax: Rs 2,904,000/year
Sri Lanka income tax rates for 2025/26
The first Rs. 1,800,000 of annual income is tax free. Above that, personal income tax is charged in bands, and each rate applies only to the portion of income that falls inside its band — not to your whole salary.
| Annual income | Tax rate |
|---|---|
| First Rs. 1,800,000 | Tax free |
| Rs. 1,800,001 – Rs. 2,800,000 | 6% |
| Rs. 2,800,001 – Rs. 3,300,000 | 18% |
| Rs. 3,300,001 – Rs. 3,800,000 | 24% |
| Rs. 3,800,001 – Rs. 4,300,000 | 30% |
| Above Rs. 4,300,000 | 36% |
Income earned in foreign currency for services exported from Sri Lanka is capped at a maximum rate of 15%. The return for the 2025/26 year of assessment is due by 30 November 2026.
Estimates for the 2025/26 tax year based on personal income tax (APIT) slabs. Does not account for qualifying payments, reliefs beyond the tax-free allowance, or multiple sources of income. For guidance only — confirm with the Inland Revenue Department.