Sri Lankan APIT tax, EPF 8% and 12%, ETF 3% and take-home pay from a monthly salary
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 17 Oct 2026.Sri Lankan APIT is nil on monthly pay up to Rs. 150,000 and then rises from 6% to 36% under IRD Tax Table No. 01. EPF takes 8% of earnings and APIT is worked out on the full pay. On Rs. 250,000 a month the APIT is Rs. 8,000 and take-home pay Rs. 222,000.
2026/27 · Rates and rules read from the sources listed on this page (the earliest on 17 Oct 2026); they may have changed since.
Type your monthly earnings for EPF: salary, cost of living and similar allowances.
Add any other taxable pay that carries no EPF, such as overtime or a travelling allowance.
Read the APIT, your 8% EPF and the take-home pay.
See what your employer adds: 12% EPF and 3% ETF.
This calculator turns a Sri Lankan monthly salary into Advance Personal Income Tax (APIT), EPF, ETF and take-home pay, using the Inland Revenue Department's Tax Table No. 01 and the EPF and ETF rules.
APIT. Tax Table No. 01 covers regular pay from a primary employment for residents and Sri Lankan citizens. The Rs. 150,000 monthly personal relief is already built in, and nothing else is deducted first: not even EPF. The summarized table reads:
| Monthly pay (Rs.) | APIT |
|---|---|
| up to 150,000 | nil |
| 150,001 to 233,333 | 6% of pay less 9,000 |
| 233,334 to 275,000 | 18% of pay less 37,000 |
| 275,001 to 316,667 | 24% of pay less 53,500 |
| 316,668 to 358,333 | 30% of pay less 72,500 |
| above 358,333 | 36% of pay less 94,000 |
These are the 2025-2026 tables in force from 1 April 2025; the IRD has published no newer set, so they still apply in 2026/27.
EPF and ETF. EPF is at least 8% of total monthly earnings from the employee and 12% from the employer. ETF is 3%, paid only by the employer. Total earnings include salary, cost of living and similar allowances, holiday pay and food allowances, but not overtime, which is why overtime has its own box: taxed, without EPF or ETF.
A worked example. Rs. 250,000 a month: APIT 18% of 250,000 less 37,000 = Rs. 8,000; EPF Rs. 20,000; take-home pay Rs. 222,000. The employer adds Rs. 30,000 of EPF and Rs. 7,500 of ETF.
Not included. Lump-sum and one-off payments (Tables 2 and 3), a second employment, non-resident foreigners, the cumulative Table 5 for part years, and non-cash benefits. An estimate, not tax advice.
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Employers use IRD Tax Table No. 01, which already allows the Rs. 150,000 monthly personal relief. Pay up to Rs. 150,000 is tax-free. Above that the tax is a percentage of the whole monthly pay less a fixed sum: 6% less Rs. 9,000 up to Rs. 233,333, rising to 36% less Rs. 94,000 above Rs. 358,333.
No. Table No. 01 says the tax is worked out on the profits from employment without deducting any sum, so the employee's 8% EPF does not lower APIT. On Rs. 250,000 a month the APIT is Rs. 8,000 on the full Rs. 250,000, and EPF of Rs. 20,000 comes off separately.
EPF is at least 8% of total monthly earnings from the employee and at least 12% from the employer, 20% in all. ETF is 3% of the same earnings, paid by the employer alone. On Rs. 100,000 a month: Rs. 8,000 from the employee, Rs. 12,000 of EPF and Rs. 3,000 of ETF from the employer.
No. The ETF Board's employer FAQ says that, unlike EPF, the employer must not deduct ETF from the employee's earnings. The 3% is an extra cost to the employer, paid monthly to the Employees' Trust Fund Board by the last working day of the following month.
EPF and ETF are paid on total earnings: salary, cost of living and similar allowances, holiday pay, food allowances and commissions. Overtime is not on that list, but APIT does count overtime, travelling and other allowances as regular profits. Put such pay in the other taxable pay box.
Rs. 300,000 a month falls in the 24% row of Table No. 01: 24% of 300,000 is Rs. 72,000, less Rs. 53,500, so APIT is Rs. 18,500. With 8% EPF of Rs. 24,000 the take-home pay is Rs. 257,500, if all the pay counts as EPF earnings.
Rates and rules change; check the source before you rely on a figure.
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