Sri Lanka Income Tax Calculator
Estimate your personal income tax for the year of assessment 2026/2027, with a band-by-band breakdown of exactly where the tax comes from.
Generated 14 September 2026
Income tax estimate
This is an estimate, not a tax assessment or a statement of what you owe. An indicative estimate only. Your actual position may differ — please confirm before relying on it.
Your details
Your results
Total estimated income tax
LKR 0.00
Enter your income to see your estimated tax.
An indicative estimate only. Your actual position may differ — please confirm before relying on it.
Your income
- Gross income
- LKR 0.00
Taxable income
- Gross income
- LKR 0.00
- Less personal reliefLKR 1,800,000 a year for 2026/2027
- − LKR 0.00
- Taxable income
- LKR 0.00
How we calculated this
Sri Lankan income tax is progressive, so no single percentage describes your bill. These are the steps behind the figures above.
1. Adding up your assessable income
We total your employment income, your business profits after the expenses you entered, and any other taxable income. Business income is taxed on gains and profits, so expenses reduce the amount assessed.
- Employment income: LKR 0.00
- Business income after expenses: LKR 0.00
- Other income: LKR 0.00
- Gross income: LKR 0.00
2. Deductions and personal relief
Personal relief for 2026/2027 is LKR 1,800,000 a year. It is deducted once, against your total income — not separately against each source. We apply no other relief unless you enter it.
- Deductions you entered: LKR 0.00
- Personal relief applied: LKR 0.00
- Taxable income: LKR 0.00
3. Applying the bands
Each band taxes only the slice of income that falls inside it. Reaching the 36% band does not mean 36% of your income is taken — it means the portion above Rs 4.3M is taxed at that rate.
On your figures the tax is LKR 0.00, which is 0% of your gross income. Your marginal rate — the rate on your next rupee earned — is 0%.
4. Tax already paid
If tax has already been withheld from your income during the year — APIT deducted by an employer, self-assessment instalments, or withholding tax on interest — it is credited against the total. The result is the balance you would expect to settle, or recover.
You have not entered any tax already paid, so the full amount is shown as due.
This is an estimate, not an assessment
Calculation assumptions
Last updated: 2 September 2026
Where the rules leave room for interpretation, this is the position we took. Open any one to see the reasoning.
Personal relief is applied once, against total assessable income
Personal relief of the amount shown for the selected year of assessment is deducted once from your combined income, not separately per income source. It is available to individuals resident in Sri Lanka and to non-resident citizens of Sri Lanka.
Only the deductions you enter are applied
We do not assume any qualifying payments, reliefs or expenses beyond the personal relief and the amounts you enter yourself. Solar relief, approved donations and similar items must be entered in the deductions field if they apply to you.
Business income is taken net of the expenses you enterYou can change this
For business or freelance income, tax applies to gains and profits — that is, income after deductible business expenses and capital allowances. We use the expense figure you enter and do not estimate one for you.
Employer EPF and ETF contributions are not treated as your taxable income
Employer contributions to an approved provident fund and to the ETF are paid on top of your earnings and are not included in the employment income we tax. They are shown separately as employer cost.
Where these rates come from
- Notice to the Taxpayers PN/IT/2025-01 — Inland Revenue (Amendment) Act, No. 02 of 2025
Inland Revenue Department of Sri Lanka · Published 26 March 2025 · Checked 2 September 2026
- Tax Chart — Year of Assessment 2025/2026
Inland Revenue Department of Sri Lanka · Published 1 April 2025 · Checked 2 September 2026
- Advance Personal Income Tax (APIT) Tables and Guideline 2025/2026
Inland Revenue Department of Sri Lanka · Published 1 April 2025 · Checked 2 September 2026
Save a copy
Produces a PDF of the result and its breakdown — just the figures, not the rest of the page.
Opens your browser’s print dialog — choose Save as PDF as the destination. On a phone, use Share → Print → Save as PDF.
Important — please read
Figures shown here are indicative estimates produced from the information you enter, and should be treated as a guide rather than a determination of what you owe or will receive. Rates, thresholds and rules change, individual circumstances vary widely, and no calculator can account for every factor that may apply to you. Calculate.lk is an independent service, is not affiliated with or endorsed by any government department or authority, and gives no warranty that any figure shown is accurate, complete or current. Before acting on anything here — filing, borrowing, negotiating a salary or planning around a number — confirm your position with a suitably qualified professional or the relevant authority.
Produced by Calculate.lk (https://calculate.lk). Calculate.lk is an independent service and is not affiliated with, endorsed by, or operated by any government department or authority. This document has no official status and should not be submitted as, or relied upon in place of, a return or assessment prepared by a qualified professional.
Frequently asked questions
What are the income tax rates in Sri Lanka?
For the year of assessment 2025/2026 onwards, individuals receive personal relief of Rs 1,800,000 a year. Taxable income above that is taxed at 6% on the first Rs 1,000,000, 18% on the next Rs 500,000, 24% on the next Rs 500,000, 30% on the next Rs 500,000, and 36% on the balance. These rates took effect on 1 April 2025 under the Inland Revenue (Amendment) Act, No. 02 of 2025.
When does the Sri Lankan tax year run?
The year of assessment runs from 1 April to 31 March. The year of assessment 2026/2027 therefore covers 1 April 2026 to 31 March 2027.
How does progressive tax actually work?
Each rate applies only to the slice of income inside its band, not to your whole income. Someone with taxable income in the 36% band pays 36% only on the portion above Rs 4,300,000 of total income — the earlier slices are still taxed at 6%, 18%, 24% and 30%. That is why your effective rate is always lower than your top band rate.
What is the difference between effective and marginal tax rate?
Your marginal rate is the rate charged on your next rupee of income — the band you have reached. Your effective rate is your total tax divided by your total income, which is always lower because the earlier bands are taxed at lower rates and the first Rs 1,800,000 is relieved entirely.
Do I need to file a tax return in Sri Lanka?
Filing obligations depend on your income sources and level, and on whether tax has already been withheld. Employees whose tax is fully deducted at source through APIT may still have filing obligations in some circumstances. Check your position with the Inland Revenue Department or a qualified tax adviser — this calculator estimates liability, it does not determine filing requirements.
Is business income taxed the same way as salary?
The same bands and personal relief apply to an individual’s total income, but business income is assessed on gains and profits — that is, after deductible business expenses and capital allowances. Enter your expenses in the calculator so tax is applied to profit rather than turnover.