PAYE & APIT Calculator — Sri Lanka (Y/A 2025/26)
Enter your monthly income and allowances to calculate PAYE/APIT based on IRD Tax Table No. 01 for 2025/26.
PAYE & APIT Calculator Sri Lanka – 2025/26
Calculate Your Monthly & Bonus Tax for 2025/26
Use our updated PAYE (APIT) Calculator for Sri Lanka to quickly estimate your monthly tax deductions under the Year of Assessment 2025/26, following IRD Tax Table No. 01.
Simply enter:
- Monthly Gross Salary
- Monthly Other Allowances
- Annual Bonus or Lump-Sum Payments
The calculator shows:
- 🧾 Monthly PAYE (APIT)
- 💰 Bonus PAYE
- 📄 Annual PAYE (T10 Value)
2025/26 APIT Tax Rates – IRD Table 01
| Monthly Taxable Profits (LKR) | Tax Formula |
|---|---|
| Up to 150,000 | No Tax – Exempt |
| 150,001 – 233,333 | 6% × Income − 9,000 |
| 233,334 – 275,000 | 18% × Income − 37,000 |
| 275,001 – 316,667 | 24% × Income − 53,500 |
| 316,668 – 358,333 | 30% × Income − 72,500 |
| Above 358,333 | 36% × Income − 94,000 |
💡 Note: The Rs. 150,000 personal relief per month (Rs. 1.8 million annually) is already included in the table.
Do not deduct it separately.
How to Use the Calculator
- Enter your monthly gross salary and allowances.
- If you receive a bonus during the year, enter the total bonus amount.
- Click Calculate PAYE to view:
- Monthly PAYE deduction
- PAYE on Bonus
- Total Annual PAYE for T10
- Click Reset to start over or update values any time.
Guidelines & Compliance Notes
Applicability
This table applies to resident employees and Sri Lankan citizens with primary employment declarations.
Taxable Income Includes
Salary, commissions, overtime, transport, housing and entertainment benefits, and non-cash perks.
Tax Exempt Items
Exempt benefits listed in the Third Schedule of the Inland Revenue Act remain exempt.
Bonus and Lump-Sum Payments
Taxed under Tax Table No. 02, at the marginal rate corresponding to total income for the year.
PAYE Submission & Reporting
- PAYE (APIT) deductions are compulsory.
- Remit monthly deductions to the IRD by the 15th of the next month.
- Report the total annual PAYE (including bonus) in Form T10.
PAYE & APIT Calculator — Sri Lanka (Y/A 2025/26)
Enter your monthly income and allowances to calculate PAYE/APIT based on IRD Tax Table No. 01 for 2025/26.
