APIT calculator

APIT is the income tax taken from your salary before it is paid. This calculator uses Tax Table No. 01, the one the IRD tells employers to use for regular monthly pay from a primary employment.

Enter your regular profits from employment for the month: salary, allowances, overtime and the value of any benefits.

How it's calculated

Up to Rs. 150,000 a month there is no tax.
Above that, each slice of pay has its own rate: 6% up to Rs. 233,333, 18% up to Rs. 275,000, 24% up to Rs. 316,667, 30% up to Rs. 358,333 and 36% above that.
Non-resident employees who are not Sri Lankan citizens use Table No. 04 instead. It has no tax free amount: 6% from the first rupee up to Rs. 83,333, rising to 36% above Rs. 208,333.
The IRD writes each band as a percentage of your whole pay less a fixed relief. For pay between Rs. 275,000 and Rs. 316,667 it is 24% of pay less Rs. 53,500. The result is the same.

An example

On Rs. 300,000 a month the APIT is 24% of 300,000 less Rs. 53,500, so Rs. 18,500. That is about 6.2% of the salary.

Frequently asked questions

Which APIT table applies to me?

Table No. 01 is for resident employees, and non-resident employees who are citizens of Sri Lanka, who have given the primary declaration to their employer or have only one employment. Table No. 04 is for non-resident employees who are not citizens.

What if my pay is below the limit some months and above it in others?

If your monthly pay is under Rs. 150,000 but your total for the year so far goes over 12 times that amount, the IRD says your employer has to switch to Table No. 05 from that month.

Do benefits like a company car or housing count?

Yes. The IRD counts payments for housing, conveyance, electricity, telephone and entertainment, and the market value of other benefits from the job, as regular profits from employment.

Key terms

Regular profits from employment: Salary, wages, allowances, overtime and benefits that arise in any pay period.
Primary employment: The job you have declared to that employer as your main one.