2026 IRD Tax & Statutory Assessment
LKR 140,000 Salary Tax, EPF & ETF Breakdown in Sri Lanka
For an employee earning LKR 140,000 gross basic salary per month (or LKR 1,680,000.00 per year), your net take-home salary is LKR 128,800.00 after APIT income tax and employee EPF deductions.
Gross MonthlyLKR 140,000.00
Monthly APIT TaxLKR 0.00
Employee EPF (8%)LKR 11,200.00
Net In-Hand PayLKR 128,800.00
Employer Statutory Liability: EPF 12% (LKR 16,800.00) + ETF 3% (LKR 4,200.00) = LKR 21,000.00/mo
Total Cost to Company (CTC): LKR 161,000.00/mo
Salary & Earnings Input
Instant APIT Income Tax & EPF/ETF computation (2026 IRD)
LKR (Rs.)
Rs.
Quick Salary Benchmarks:
Net Take-Home Pay (Monthly)
In-Hand SalaryLKR 128,800.00
Annual Take-Home Equivalent: LKR 1,545,600.00
APIT Tax
0.00% Eff.LKR 0.00
Taxable: LKR 0.00
Employee EPF (8%)
RetirementLKR 11,200.00
Deducted from gross pay
Employer (15%)
EPF+ETFLKR 21,000.00
Total CTC: LKR 161,000.00
Tax Slab Breakdown (Monthly)
Official Sri Lanka IRD Tax Brackets (2026 Assessment)
| Tax Slab | Rate | Taxable in Slab (Mo) | Tax Charged |
|---|---|---|---|
| Tax-Free Relief | 0% | LKR 140,000.00 | LKR 0.00 |
First LKR 1,000,000 (6%) | 6% | LKR 0.00 | LKR 0.00 |
Next LKR 500,000 (18%) | 18% | LKR 0.00 | LKR 0.00 |
Next LKR 500,000 (24%) | 24% | LKR 0.00 | LKR 0.00 |
Next LKR 500,000 (30%) | 30% | LKR 0.00 | LKR 0.00 |
Balance above LKR 2,500,000 (36%) | 36% | LKR 0.00 | LKR 0.00 |
| Total APIT Tax Payable (Monthly): | LKR 0.00 | ||
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Frequently Asked Questions
Sri Lanka Salary & APIT Tax Guide (2026)
Everything you need to know about IRD APIT tax rules, EPF (8%), Employer EPF (12%), and ETF (3%).
Under the Sri Lanka Inland Revenue Department (IRD) regulations for Year of Assessment 2026, the annual personal tax relief is LKR 1,800,000 (equivalent to LKR 150,000 per month). Any individual earning up to LKR 150,000 gross monthly salary pays 0% APIT tax.