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2026 IRD Tax Assessment

LKR 250,000 Salary Tax & Take-Home Pay in Sri Lanka

For an employee earning LKR 250,000 gross basic salary per month (or LKR 3,000,000.00 per year), your net take-home salary is LKR 222,000.00 after APIT income tax and statutory EPF/ETF deductions.

Gross MonthlyLKR 250,000.00
Monthly APIT TaxLKR 8,000.00
Employee EPF (8%)LKR 20,000.00
Net In-Hand PayLKR 222,000.00

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 Salary
LKR 222,000.00

Annual Take-Home Equivalent: LKR 2,664,000.00

APIT Tax
3.20% Eff.
LKR 8,000.00

Taxable: LKR 100,000.00

Employee EPF (8%)
Retirement
LKR 20,000.00

Deducted from gross pay

Employer (15%)
EPF+ETF
LKR 37,500.00

Total CTC: LKR 287,500.00

Tax Slab Breakdown (Monthly)

Official Sri Lanka IRD Tax Brackets (2026 Assessment)

Relief: LKR 150,000.00 (0% Tax)
Tax SlabRateTaxable in Slab (Mo)Tax Charged
Tax-Free Relief0%LKR 150,000.00LKR 0.00
First LKR 1,000,000 (6%)
6%LKR 83,333.33LKR 5,000.00
Next LKR 500,000 (18%)
18%LKR 16,666.67LKR 3,000.00
Next LKR 500,000 (24%)
24%LKR 0.00LKR 0.00
Next LKR 500,000 (30%)
30%LKR 0.00LKR 0.00
Balance above LKR 2,500,000 (36%)
36%LKR 0.00LKR 0.00
Total APIT Tax Payable (Monthly):LKR 8,000.00
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.