PAYE / APIT Calculators (01.04.2025 Onwards)




Sri Lanka APIT Calculator 2025-2026

Sri Lanka APIT Calculator 2025-2026

2025-2026 Tax Brackets

Annual Taxable Income (LKR) Tax Rate
First 1,800,000 (Tax-free allowance) 0%
1,800,000 - 2,800,000 6%
2,800,000 - 3,300,000 18%
3,300,000 - 3,800,000 24%
3,800,000 - 4,300,000 30%
Above 4,300,000 36%


Sri Lanka APIT Calculator 2025-2026: Calculate Your Advance Personal Income Tax

In today's complex tax environment, staying on top of your tax obligations is essential for financial planning. With the recent updates to Sri Lanka's tax regulations for 2025-2026, many individuals are finding it challenging to calculate their Advance Personal Income Tax (APIT) payments correctly. To help our readers navigate these changes, we've developed a user-friendly APIT calculator that simplifies this process.

 
Understanding APIT in Sri Lanka

APIT (Advance Personal Income Tax) is a withholding tax mechanism implemented by the Department of Inland Revenue in Sri Lanka. Under this system, employers, financial institutions, and other payers are required to deduct tax at source from payments made to individuals. APIT applies to various types of income, including:
  • Employment income
  • Business income
  • Investment income
The deducted tax serves as an advance payment towards the recipient's final income tax liability for the relevant tax year. This system helps ensure regular tax collection throughout the year rather than relying solely on year-end payments.

Additional Notes
  • Verification: The tax slabs used in the code are based on the latest announcements but may need confirmation closer to April 2025. Check www.ird.gov.lk or taxadvisor.lk for official tables.
  • Limitations: The calculator assumes a single income source (employment). For complex cases (e.g., multiple income sources, deductions), direct users to professional tools or advisors.
Disclaimer: This calculator provides an estimate based on the 2025-2026 APIT tables. For accurate tax advice, contact or visit www.ird.gov.lk.



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