Salary take-home calculator
Enter a monthly salary to estimate the take-home pay after APIT, the tax the employer deducts, and the employee's 8% EPF. It also shows the employer's cost. Rates: 2026/2027, using IRD's 2025/2026 tables, still in force. The result is an estimate.
Estimate take-home pay
How it's worked out
Who this covers
The calculator uses APIT Table 01, "Monthly Tax Deductions from Regular Profits from Primary Employment". In IRD's words: "This table applies to: - All resident employees, and - All non-resident employees who are citizens of Sri Lanka, provided they have submitted their primary declarations to their employers or have only one employment."
For a second employment, a lump sum, terminal benefits, arrears, or someone who joins or leaves during the year, other tables apply. Ask us about those cases.
APIT Table 01 for 2026/2027
Monthly pay, after the Rs. 150,000 monthly relief built into the table:
| Monthly pay | APIT |
|---|---|
| Up to Rs. 150,000 | No tax |
| Over Rs. 150,000 to Rs. 233,333 | 6% of the monthly pay, less Rs. 9,000 |
| Over Rs. 233,333 to Rs. 275,000 | 18% of the monthly pay, less Rs. 37,000 |
| Over Rs. 275,000 to Rs. 316,667 | 24% of the monthly pay, less Rs. 53,500 |
| Over Rs. 316,667 to Rs. 358,333 | 30% of the monthly pay, less Rs. 72,500 |
| Over Rs. 358,333 | 36% of the monthly pay, less Rs. 94,000 |
EPF: the employee pays 8% of total monthly earnings and the employer 12%. ETF: the employer pays 3%, not deducted from pay.
Worked example
On a monthly salary of Rs. 300,000, APIT is Rs. 18,500 and the employee's EPF is Rs. 24,000, leaving Rs. 257,500 take-home. The employer also pays Rs. 36,000 EPF and Rs. 9,000 ETF, so the month costs the employer Rs. 345,000.