Sri Lanka tax guide
Planning reference for Sri Lanka using LKR salary values.
This is not an official government calculation. Confirm final details with Sri Lanka Inland Revenue Department or a qualified tax professional.
Model coverage
A source-reviewed simplified salary model is available in the calculator.
Scope: Standard Sri Lanka-resident employee with one primary employment and regular local-currency salary, using the current IRD APIT schedule effective from 1 April 2025. Special industry income, secondary employment and foreign-currency service income are excluded.
Reference details
| Currency | LKR |
|---|---|
| National tax label | Advance Personal Income Tax |
| Personal allowance | 1,800,000 LKR |
| Employee contributions | The employee EPF contribution is 8% of covered gross earnings. Employer EPF and ETF contributions are excluded from take-home deductions. |
| Last source review | 2026-07-23 |
Modeled national brackets
| Band | Rate | Reference threshold |
|---|---|---|
| 1 | 6.0% | Up to 2,800,000 LKR |
| 2 | 18.0% | Up to 3,300,000 LKR |
| 3 | 24.0% | Up to 3,800,000 LKR |
| 4 | 30.0% | Up to 4,300,000 LKR |
| 5 | 36.0% | Top bracket and above |
Official source
Sri Lanka Inland Revenue Department: https://www.ird.gov.lk/
Tax rules, thresholds, allowances, and contribution limits can change. Use the official source above to verify the current rules before making a financial decision.