Personal Income Tax Calculator • පුද්ගලික ආදායම් බදු කැල්කියුලේටරය
Calculate Sri Lanka Personal Income Tax (PIT) and APIT under Inland Revenue Department rules for 2025/2026 & 2026/2027, including Rs. 1.8M personal relief and progressive tax slabs.
Income Sources (ආදායම් මාර්ග)
Enter your regular monthly income amounts (LKR / month)
Estimated Monthly APIT Tax (මාසික ආදායම් බද්ද)
Effective tax rate of 3.2% on Rs. 3,000,000 total gross income.
Equivalent to Rs. 250,000 / month
Includes Rs. 1,800,000 personal relief
You save Rs. 156,000 per year!
Under the previous 2023/2024 tax slabs, your annual tax was Rs. 252,000 (Rs. 21,000/mo). Under the revised 2025/2026 law with Rs. 1.8M relief and widened slabs, your tax is reduced by Rs. 13,000 per month.
Progressive Tax Slabs Breakdown
How your Rs. 1,200,000 taxable income flows through each tax band
| Slab Range | Rate | Taxable Amount | Annual Tax |
|---|---|---|---|
First Rs. 1,000,000 (පළමු රු. 1,000,000) Rs. 0 - Rs. 1,000,000 | 6% | Rs. 1,000,000 | Rs. 60,000 |
Next Rs. 500,000 (ඊළඟ රු. 500,000) Rs. 1,000,000 - Rs. 1,500,000 | 18% | Rs. 200,000 | Rs. 36,000 |
Next Rs. 500,000 (ඊළඟ රු. 500,000) Rs. 1,500,000 - Rs. 2,000,000 | 24% | Rs. 0 | Rs. 0 |
Next Rs. 500,000 (ඊළඟ රු. 500,000) Rs. 2,000,000 - Rs. 2,500,000 | 30% | Rs. 0 | Rs. 0 |
Balance above Rs. 2,500,000 (රු. 2,500,000ට වැඩි ශේෂය) > Rs. 2,500,000 | 36% | Rs. 0 | Rs. 0 |
| Total Computed Tax | Rs. 1,200,000 | Rs. 96,000 | |
This calculator implements the official progressive tax tables enacted under the Inland Revenue (Amendment) Act No. 02 of 2025 published by the Inland Revenue Department of Sri Lanka.
Calculations are provided for educational and estimation purposes. Individual tax liabilities may be subject to additional qualifying payments, withholding taxes, or specific determinations by the IRD.
Understanding Sri Lanka Personal Income Tax & APIT (2025/2026 & 2026/2027)
In Sri Lanka, individual income taxation is administered by the Inland Revenue Department (IRD) under the Inland Revenue Act No. 24 of 2017.
Inland Revenue (Amendment) Act No. 02 of 2025: Effective for Year of Assessment 2025/2026 and 2026/2027, the tax-free personal relief for resident individuals was increased from Rs. 1.2M to Rs. 1,800,000 per year (or Rs. 150,000 per month). If your total assessable annual income is Rs. 1.8M or below, you owe zero income tax.
Progressive Tax Slabs: Taxable income above the Rs. 1.8M relief is taxed progressively: First Rs. 1M at 6%, Next Rs. 500K at 18%, Next Rs. 500K at 24%, Next Rs. 500K at 30%, and the remaining balance above Rs. 2.5M taxable at 36%.
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