What Is My Take-Home Salary in Sri Lanka After Tax?
Your take-home pay in Sri Lanka is your gross salary minus two monthly deductions: APIT income tax and EPF employee contribution (8%).
Use our free Net Salary Calculator (click the 💵 Net Salary tab) to calculate your exact monthly take-home pay for any salary level in 2025/2026.
Take-Home Salary Examples — Sri Lanka 2025/2026
| Gross Salary | EPF (8%) | APIT | Take-Home |
|---|---|---|---|
| LKR 100,000 | LKR 8,000 | LKR 0 | LKR 92,000 |
| LKR 150,000 | LKR 12,000 | LKR 0 | LKR 138,000 |
| LKR 200,000 | LKR 16,000 | LKR 2,500 | LKR 181,500 |
| LKR 300,000 | LKR 24,000 | LKR 11,500 | LKR 264,500 |
| LKR 500,000 | LKR 40,000 | LKR 37,500 | LKR 422,500 |
Note: Examples assume basic salary = full gross, no fixed allowances, Y/A 2025/2026 rates.
How Is Take-Home Pay Calculated?
Take-Home = Gross Salary − EPF (8%) − Monthly APIT
The APIT (Advance Personal Income Tax) is calculated by annualising your salary, deducting the personal relief of LKR 1,800,000 and EPF 8%, then applying the progressive tax slabs and dividing by 12.
Key Facts for 2025/2026
- Personal relief (tax-free threshold): LKR 1,800,000/year (LKR 150,000/month)
- If your gross salary is below LKR 150,000/month, you pay zero APIT
- EPF employee deduction: 8% of basic salary + fixed allowances
- Overtime and bonuses are not subject to EPF but are included in APIT calculation
FAQs
What is the tax-free salary in Sri Lanka for 2025/2026?
The tax-free threshold is LKR 1,800,000 per year (LKR 150,000 per month). If your total annual income including all sources is below LKR 1,800,000, you pay zero income tax.
How much EPF is deducted from my salary?
The employee EPF deduction is 8% of basic salary plus fixed monthly allowances. Overtime payments and bonuses are excluded from the EPF base.
Does my employer’s EPF contribution affect my take-home pay?
No. The employer’s EPF contribution (12%) and ETF (3%) are additional costs paid by the employer on top of your gross salary. They do not reduce your take-home pay.
📊 Calculate your take-home pay →
📊 Full APIT slab breakdown →
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