PAYE / APIT Tax Calculator Sri Lanka 2025
Monthly Taxable Income after Relief: ‑
Monthly Tax (approx): ‑
What is PAYE Tax in Sri Lanka?
PAYE (Pay As You Earn) is the system used in Sri Lanka to deduct income tax directly from employees’ salaries. Introduced by the Inland Revenue Department (IRD), PAYE ensures that your tax is calculated monthly based on your income, taking into account tax-free thresholds and reliefs.
Sri Lanka PAYE Tax Rates 2025
For the year 2025, the PAYE tax in Sri Lanka applies the following monthly tax-free threshold and progressive rates:
| Annual Income (LKR) | Monthly Equivalent | Tax Rate |
|---|---|---|
| Up to 1,800,000 | Up to 150,000 | 0% |
| 1,800,001 – 2,800,000 | 150,001 – 233,333 | 6% |
| 2,800,001 – 3,300,000 | 233,334 – 275,000 | 18% |
| 3,300,001 – 3,800,000 | 275,001 – 316,667 | 24% |
| 3,800,001 – 4,300,000 | 316,668 – 358,333 | 30% |
| Above 4,300,000 | Above 358,334 | 36% |
Our calculator automatically applies these rates and reliefs to give your monthly tax instantly.