Sri Lanka Salary and Foreign Income Tax Calculators
Sri Lanka salary tax calculator
Estimate regular monthly primary-employment income tax in LKR, separately from the qualifying foreign-income estimator below. This uses the IRD 2025/2026 bands effective from 1 April 2025: LKR 1.8 million annual personal relief, then 6%, 18%, 24%, 30% and 36% marginal bands.
Use gross pay before tax; do not enter foreign-currency income here.
Estimated monthly income tax
LKR 3,000.00
Estimated annual income tax
LKR 36,000.00
Monthly pay after income tax only
LKR 197,000.00
Assumes twelve equal months, full personal relief and no other income. Excludes EPF, bonuses, non-cash benefits, secondary employment, other deductions and tax already withheld. The after-tax figure is not full take-home pay. Monthly withholding and final liability can differ.
At LKR 200,000 monthly, this model estimates LKR 3,000 monthly income tax; at LKR 300,000 it estimates LKR 18,500. Check the IRD tax chart and current APIT guidance for your assessment year. Source review: 2 September 2026. This is an educational estimate, not a payroll filing tool or professional tax advice.
Sri Lankan Foreign Income Tax Calculator
Quick monthly income examples
Official Banking Channel: Qualifying foreign-source or exported-service income has a 15% maximum rate when received in foreign currency and remitted through a bank to Sri Lanka.
Unofficial Channels: Up to 36% tax rate may apply when income is not remitted through authorized banking channels.
Converted Monthly Income (LKR)
Assumed Exchange Rate: 1 USD = 300 LKR
Rs. 0.00
Monthly Income (LKR)
Rs. 0.00
Monthly Tax Payable (LKR)
Rs. 0.00
Effective Tax Rate: 0%
Annual Income (LKR)
Rs. 0.00
Annual Tax Liability (LKR)
Rs. 0.00
Tax Breakdown
First 150,000 LKR
Next 83,333 LKR
Balance Amount
Total Monthly Tax
| Monthly Income Bracket | Tax Rate | Tax Amount |
|---|---|---|
| First 150,000 LKR | Tax-Free | Rs. 0.00 |
| Next 83,333 LKR | 6% | Rs. 0.00 |
| Balance Amount | 15% | Rs. 0.00 |
| Total Monthly Tax | 0% | Rs. 0.00 |
DISCLAIMER:
This estimate assumes you qualify for the full personal relief, have no other taxable income, and the foreign income meets the remittance conditions. It uses the rates effective from 1 April 2025 and was reviewed on 2 September 2026 against the IRD tax chart and Inland Revenue (Amendment) Act No. 2 of 2025. Tax laws and individual circumstances vary, so confirm the result with the IRD or a qualified tax professional.
How this Sri Lanka income tax calculator works
The Sri Lanka salary tax calculator above applies the Inland Revenue Department's monthly personal relief and progressive rate bands to the gross salary you enter, then shows the monthly APIT deduction and the amount left after income tax. The foreign income calculator applies the separate concessionary treatment for qualifying remitted foreign earnings. Both tools are estimates built on stated assumptions, not a substitute for an IRD assessment or professional advice.
How is the income tax calculation done on a monthly salary?
The income tax calculation starts from gross monthly salary. The first portion up to the personal relief is tax free; each following band is taxed at its own rate, and the band amounts are added to give the monthly tax. Employers deduct this as APIT before paying the net salary. Enter your gross salary in the tax on salary calculator to see the band breakdown for your own figure.
Does the salary tax calculator include EPF and ETF?
No. EPF and ETF are statutory contributions, not income tax, and are handled separately on the payslip. To see how gross pay becomes take-home pay once EPF and APIT are both deducted, read the gross versus net salary guide, then use this tax calculator on salary for the income tax part only.
Which rates does the calculator use?
The rates and relief are those published by the IRD for the current year of assessment, linked in the disclaimer above, and are reviewed when the Inland Revenue Act is amended. If you are comparing job offers, the Sri Lanka salary guides give dated pay references for 50 careers.
