Complete guide to APIT tax tables 2025/2026 Sri Lanka. Calculate monthly salary tax deduction, understand Table No.01, and use our free APIT calculator app.
If you are a salaried employee in Sri Lanka, your employer deducts Advance Personal Income Tax (APIT) from your monthly salary. Following the Inland Revenue (Amendment) Act No. 02 of 2025, the IRD issued updated APIT tables effective from 1 April 2025. This guide explains how APIT works and how to verify your monthly deduction.
What Is APIT?
APIT (Advance Personal Income Tax) replaced the old PAYE (Pay As You Earn) system. It is a withholding tax that your employer must deduct from your salary each month and remit to the Inland Revenue Department. APIT is not an additional tax — it is an advance payment towards your annual income tax liability.
At the end of the assessment year, when you file your income tax return, the total APIT already deducted is credited against your final tax bill. If too much was deducted, you receive a refund. If too little was deducted, you pay the balance.
APIT Table No. 01 — Monthly Tax Rates (From April 2025)
Table No. 01 applies to regular monthly employment income for resident employees and non-resident Sri Lankan citizens.
| Monthly Taxable Income | Tax Rate | Cumulative Tax |
|---|---|---|
| First Rs. 150,000 | 0% (Relief) | Rs. 0 |
| Next Rs. 83,333 | 6% | Rs. 5,000 |
| Next Rs. 41,667 | 18% | Rs. 12,500 |
| Next Rs. 41,667 | 24% | Rs. 22,500 |
| Next Rs. 41,667 | 30% | Rs. 35,000 |
| Balance above Rs. 358,334 | 36% | — |
Example Calculation
Monthly gross salary: Rs. 300,000
- First Rs. 150,000 — tax free (personal relief)
- Next Rs. 83,333 at 6% = Rs. 5,000
- Next Rs. 41,667 at 18% = Rs. 7,500
- Remaining Rs. 25,000 at 24% = Rs. 6,000
- Monthly APIT = Rs. 18,500
- Annual APIT = Rs. 222,000
- Net take-home = Rs. 300,000 – Rs. 18,500 – EPF = approximately Rs. 257,500
Non-Cash Benefits
If your employer provides non-cash benefits, these are also taxable:
- Company-provided residence: Taxed at 12.5% of the total employment income (cash + non-cash) or the rental value, whichever is lower
- Company vehicle for private use: The benefit value is added to your employment income
- Other benefits: Meals, travel allowances, and similar perks may be taxable
Check Your APIT Deduction — Free Calculator
Many employees don’t verify whether their employer is deducting the correct APIT amount. Incorrect deductions can result in either an unexpected tax bill or an unnecessary overpayment at year-end.
Download TaxCalc LK — Free APIT Calculator
Our APIT calculator supports Table No. 01 for the assessment years 2023/24, 2024/25, and 2025/26. Simply enter your monthly salary and benefits, and the app instantly shows your monthly APIT, annual tax liability, and net take-home pay.
Employer Responsibilities
Employers must:
- Deduct APIT from every payment to employees
- Remit APIT to the IRD by the 15th of the following month
- Issue APIT/T10 certificate to each employee at year-end
- File monthly APIT returns (Schedules 01 and 02) electronically
APIT vs. Income Tax — What’s the Difference?
APIT is a monthly advance payment. Your actual income tax is calculated annually based on your total income from all sources. If you have income beyond your salary (rental, interest, business), your total tax may differ from the total APIT deducted. That’s why filing an annual income tax return is important.
Calculate Your APIT Now
Open TaxCalc LK — APIT Calculator to instantly check your monthly tax deduction and plan your finances.
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