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Sri Lanka Salary Calculator

Enter your salary to see your estimated take-home pay after EPF and income tax, with the full breakdown of how each deduction is worked out.

Calculate.lk

Generated 14 September 2026

Salary and take-home pay 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 salary
Enter figures as

Before any deductions. EPF is usually calculated on this figure.

Transport, fuel, housing, meals and similar regular allowances.

Spread evenly across the year for this estimate.

Contributions

Common in employment contracts where allowances are excluded.

Your results

Estimated take-home salary (per month)

LKR 0.00

Enter your basic salary to see your take-home pay.

An indicative estimate only. Your actual position may differ — please confirm before relying on it.

Monthly breakdown

Gross salary
LKR 0.00
EPF contribution (employee)8% of basic salary
− LKR 0.00
Income tax (APIT)
− LKR 0.00
Take-home salary
LKR 0.00

Annual position

Annual gross income
LKR 0.00
Annual EPF contribution
− LKR 0.00
Annual income tax
− LKR 0.00
Annual take-home income
LKR 0.00

How we calculated this

Every figure above is derived from the inputs on the left in these steps. Open any step to see the arithmetic applied to your own numbers.

1. Working out your gross income

We add your basic salary, allowances and bonus to get gross salary, then add any other taxable income you entered. Monthly figures are multiplied by twelve to reach the annual position.

  • Basic salary: LKR 0.00 a year
  • Allowances: LKR 0.00 a year
  • Bonus: LKR 0.00 a year
  • Annual gross income: LKR 0.00
2. Your EPF contribution

The employee contributes 8% and the employer 12% to the EPF. The employer separately pays 3% to the ETF — there is no employee share of the ETF.

  • Contribution base (basic salary): LKR 0.00 a month
  • Your EPF: LKR 0.00 × 8% = LKR 0.00 a month
  • Employer EPF: LKR 0.00 a month
  • Employer ETF: LKR 0.00 a month

Only your own contribution is deducted from your pay. The employer’s contributions are paid on top of your salary and are not part of your take-home figure.

3. Your taxable income

Personal relief of LKR 1,800,000 a year is deducted from your income before tax is applied.

  • Income assessed for tax: LKR 0.00
  • Less personal relief: − LKR 0.00
  • Taxable income: LKR 0.00
4. Applying the tax bands

Your taxable income is nil, so no income tax is payable. The first LKR 1,800,000 of annual income — LKR 150,000 a month — is covered by personal relief.

The bands that would apply above that threshold are:

  • Rs 1.8M – Rs 2.8M: 6%
  • Rs 2.8M – Rs 3.3M: 18%
  • Rs 3.3M – Rs 3.8M: 24%
  • Rs 3.8M – Rs 4.3M: 30%
  • Above Rs 4.3M: 36%
5. Reaching your take-home pay

Take-home pay is your gross income less your EPF contribution, income tax and any other deductions you entered.

  • Gross: LKR 0.00
  • Less EPF: − LKR 0.00
  • Less tax: − LKR 0.00
  • Take-home: LKR 0.00 a month

Your effective deduction rate — everything taken from gross pay, as a share of gross pay — is 0%.

Employers see a different number

Employing you costs more than your gross salary. On these figures the employer also pays LKR 0.00 in EPF and LKR 0.00 in ETF each month, bringing the total monthly cost to LKR 0.00.

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.

  • The employee’s own EPF contribution does not reduce taxable incomeYou can change this

    APIT tables published by the Inland Revenue Department apply the tax bands to gross remuneration. We therefore do not deduct the employee’s 8% EPF contribution before calculating tax, and treat it purely as a deduction from take-home pay. Some employers apply a different treatment, so this is exposed as a setting.

  • 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.

  • 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.

  • Your salary is assumed constant across the period

    Annual figures are the monthly figure multiplied by twelve. Increments, bonuses paid in a single month and unpaid leave will change the real outcome.

Where these rates come from

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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.

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