2026 IRD Tax & Statutory Assessment
LKR 80,000 Salary Tax, EPF & ETF Breakdown in Sri Lanka
For an employee earning LKR 80,000 gross basic salary per month (or LKR 960,000.00 per year), your net take-home salary is LKR 73,600.00 after APIT income tax and employee EPF deductions.
Gross MonthlyLKR 80,000.00
Monthly APIT TaxLKR 0.00
Employee EPF (8%)LKR 6,400.00
Net In-Hand PayLKR 73,600.00
Employer Statutory Liability: EPF 12% (LKR 9,600.00) + ETF 3% (LKR 2,400.00) = LKR 12,000.00/mo
Total Cost to Company (CTC): LKR 92,000.00/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 73,600.00
Annual Take-Home Equivalent: LKR 883,200.00
APIT Tax
0.00% Eff.LKR 0.00
Taxable: LKR 0.00
Employee EPF (8%)
RetirementLKR 6,400.00
Deducted from gross pay
Employer (15%)
EPF+ETFLKR 12,000.00
Total CTC: LKR 92,000.00
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 80,000.00 | 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 | ||
Salary Benchmarks35+ Guides
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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.