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Personal Income Tax Calculator Sri Lanka 2025

APIT annual calculation using 2025 PIT slabs — salary, business, rent and interest income.

Rs.
= Rs.250,000 per month
Rs.
Rs.
Annual Tax
Rs.252,000
Monthly APIT
Rs.21,000
Effective Rate
8.4%
Taxable Income Calculation
Total annual incomeRs.3,000,000
Taxable incomeRs.3,000,000
Tax SlabAmountRateTax
First Rs.1,200,000 — tax freeRs.1,200,0000%Rs.0
Rs.1,200,001 – 1,700,000Rs.500,0006%Rs.30,000
Rs.1,700,001 – 2,200,000Rs.500,00012%Rs.60,000
Rs.2,200,001 – 2,700,000Rs.500,00018%Rs.90,000
Rs.3,200,001 – 3,700,000Rs.300,00024%Rs.72,000
Total Annual Tax8.4%Rs.252,000
⚠️ Based on 2025 PIT rates (Inland Revenue Act). Tax-free threshold is Rs.1,200,000. APIT is deducted monthly by employer; balance paid via annual tax return at IRD. Qualifying payments include approved donations, insurance premiums and housing loans.