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Statutory Compliance & Intelligence Hub

Sri Lanka Tax & Payroll Calculators

Official real-time computational engines calibrated to the Inland Revenue Act No. 24 of 2017 (as amended) and Sri Lankan statutory payroll frameworks.

Value Added Tax Act

Sri Lanka VAT Calculator (18%)

Calculate Value Added Tax (VAT) at the prevailing standard statutory rate of 18%. Add VAT to net taxable amounts or extract VAT from gross inclusive prices.

Add VAT (Exclusive)
Extract VAT (Inclusive)
Statutory Threshold: Mandatory VAT registration threshold is LKR 60,000,000 per annum (LKR 15,000,000 per quarter).
Calculated VAT Amount (18%)
Rs. 18,000.00
Statutory Value Added Tax @ 18%
Net Amount (Excl. VAT)
Rs. 100,000.00
Gross Total (Incl. VAT)
Rs. 118,000.00
Estimated Quarterly Liability: Rs. 54,000.00 (Based on 3-month volume)
IRD Amendment Bill · 21 Feb 2025

Foreign Tax Calculator

Calculate statutory tax liabilities on foreign currency earnings, offshore service fees, and export profits remitted to Sri Lanka under the concessionary 15% maximum tax ceiling (IRD Bill as of February 21, 2025).

$500 $5K $10K $20K $30K

* Remitted through a Sri Lankan Bank: If foreign currency is remitted to Sri Lanka via a local bank, it is taxed at a maximum rate of 15%.

* Not Remitted through a Sri Lankan Bank: If not remitted through a local bank, it may be subject to progressive individual tax rates, potentially up to 36%.

Monthly Tax Liability (LKR)
Rs. 195,000.00
Effective Tax Rate: 13.00% (Capped at 15% Max)
Converted Gross Profit (LKR)
Rs. 1,500,000.00
Net Monthly Take-Home (LKR)
Rs. 1,305,000.00
Net Take-Home (Foreign Currency)
$4,350.00 USD
Annual Tax Liability (LKR)
Rs. 2,340,000.00
Monthly Bank Remittance Tax Savings
Rs. 251,000.00 / mo
Saved vs. standard progressive individual rates (up to 36%)
Monthly Profit (Annual Profit/12) Rate (%) Tax
Effective Tax Rate 13.00% Rs. 195,000.00
DISCLAIMER:

This tax calculator is based on the information available from the bill issued by the Inland Revenue Department (IRD) as of February 21, 2025.

Inland Revenue Act S.83

Local APIT / Personal Income Tax Calculator

Calculate Advance Personal Income Tax (APIT) deductions on monthly employment income with live progressive tax slab breakdowns (effective Year of Assessment 2025/2026).

50K 500K 1M 1.75M 2.5M
Statutory Relief: The first Rs. 150,000 per month (Rs. 1,800,000/yr) is exempt from Personal Income Tax as general relief allowance.
Monthly Income (LKR)
Rs. 500,000.00
Annual Income (LKR)
Rs. 6,000,000.00
Monthly APIT Tax
Rs. 86,000.00
Annual APIT Tax
Rs. 1,032,000.00
Net Monthly Take-Home Salary
Rs. 414,000.00
Effective Tax Rate: 17.20%
Monthly Salary (Annual / 12) Rate (%) Taxable Portion Monthly Tax (LKR)
Incentive & Lump Sum Tax

Bonus & Lump-Sum APIT Calculator

Calculate marginal APIT deductions on variable bonuses, commissions, and annual incentive payments to determine exact take-home bonus cash.

Marginal Tax Principle: Bonuses push monthly earnings into higher progressive brackets. The tax on bonus is calculated as: Tax(Regular + Bonus) - Tax(Regular).
Tax Deductible on Bonus
Rs. 180,000.00
Marginal Tax on Bonus: 36.0%
Net Take-Home Bonus
Rs. 320,000.00
Combined Month Tax
Rs. 222,500.00
Section 83–85 Deduction

Withholding Tax (WHT / AIT) Calculator

Calculate statutory Advance Income Tax (AIT / WHT) deductions on rent, bank interest, professional fees, dividends, and royalties.

Rent Payments exceeding Rs. 100,000/mo (10% applies on full gross)
WHT Amount to Withhold & Remit
Rs. 25,000.00
Statutory Rate: 10% (Exempt if under Rs. 100,000/mo)
Net Amount Payable to Payee
Rs. 235,000.00
Social Security Levy Act

Social Security Contribution Levy (SSCL 2.5%)

Calculate SSCL statutory liability on liable turnover for importers, manufacturers, service providers, and wholesale distributors.

Threshold: Mandatory registration applies where liable turnover exceeds LKR 120,000,000 per annum (LKR 30,000,000 per quarter).
Annual SSCL Liability (2.5%)
Rs. 1,250,000.00
Effective SSCL: 2.50% on Gross Turnover
Quarterly SSCL Remittance
Rs. 312,500.00
Liable Turnover Base
Rs. 50,000,000.00
EPF & ETF Acts

Sri Lanka EPF & ETF Payroll Calculator

Calculate Employee EPF (8%), Employer EPF (12%), and Employer ETF (3%) contributions on basic salaries and budgetary relief allowances.

Total Monthly CBSL Remittance (23%)
Rs. 36,800.00
Employee 8% + Employer 12% + ETF 3%
Employee EPF Deduction (8%)
Rs. 12,800.00
Employer EPF (12%)
Rs. 19,200.00
Employer ETF (3%)
Rs. 4,800.00
Net Take-Home Pay
Rs. 172,200.00
Total Cost to Company (CTC)
Rs. 209,000.00
Gross Salary + Employer EPF (12%) + ETF (3%)
Statutory Component Legal Basis Rate (%) Monthly Amount (LKR)
EPF Liable Earnings Basic Salary + BRA (Cost of Living) 100% Base Rs. 160,000.00
Employee EPF Deduction Deducted from Employee Gross 8% Rs. 12,800.00
Employer EPF Contribution Paid by Employer (EPF Act No. 15 of 1958) 12% Rs. 19,200.00
Employer ETF Contribution Paid by Employer (ETF Act No. 46 of 1980) 3% Rs. 4,800.00
Total Monthly Remittance to Central Bank of Sri Lanka (CBSL) Rs. 36,800.00 (23%)
Gratuity Act No. 12 of 1983

Sri Lanka Statutory Gratuity Calculator

Calculate legal gratuity entitlement for employees with 5 or more completed years of continuous service (1/2 month last basic salary per year).

Total Gratuity Entitlement
Rs. 360,000.00
6 Completed Years of Service
Half Month Basic Salary Rate
Rs. 60,000.00 / yr
Sri Lanka Salary Calculator & Payslip Generator

Official Payslip Generator & Salary Calculator

Calculate accurate net take-home pay with customized EPF/ETF (8%/12%/3%) and progressive APIT tax applicability per component, and instantly generate an executive corporate pay slip ready for PDF export or print.

Tell us about your employee and company workspace

Enter official organizational and identity records for inclusion on the payslip header.

Basic Salary & Statutory Applicability

Define core salary components and specify statutory deductions applicable to the basic base.

Statutory Applicability on Basic Salary & BRA

Allowances, Earnings & Other Deductions

Add fixed or variable allowances and choose whether EPF/ETF and APIT apply to each specific item.

Earnings & Allowances Select EPF/ETF & APIT applicability per item
Fixed Transport / Travel Allowance
Rs.
Living & Utility Allowance
Rs.
Performance Incentive / Commission
Rs.
Overtime (OT) Earnings
Rs.
Other Employee Deductions & Adjustments Statutory Stamp Duty & custom deductions subtracted from net pay

Calculation Results & Statutory Summary

Review the statutory breakdown below and export the executive payslip.

Gross Earnings
Rs. 250,000.00
Total Earnings
EPF Liable Earnings
Rs. 220,000.00
Base for 8% / 12% / 3%
APIT Taxable Base
Rs. 250,000.00
Subject to IRA Tax Slabs
Total Deductions
Rs. 25,099.94
EPF 8% + APIT + Others
Net Take-Home Pay
Rs. 224,900.06
Transferred to Employee
Cost to Company (CTC)
Rs. 283,000.00
Gross + Employer EPF & ETF
Colombo Corporate Advisors (Pvt) Ltd
93, Kynsey Road, Colombo 08, Sri Lanka · www.ccasrilanka.lk
August 2026
Employee Name: Dilshan Ranasinghe
Designation: Senior Finance Executive
EPF Number: EPF/2026/0842
NIC Number: 199012345678V
Earnings & Additions Amount (LKR)
TOTAL GROSS EARNINGS Rs. 250,000.00
Statutory & Other Deductions Amount (LKR)
TOTAL DEDUCTIONS Rs. 25,099.94
NET SALARY PAYABLE:
Rs. 224,900.06
Employer Contributions: EPF (12%): Rs. 26,400.00 · ETF (3%): Rs. 6,600.00 · Total CTC: Rs. 283,000.00 Official Colombo Corporate Advisors Pay Slip
Prepared By (Payroll Executive)
Approved By (Finance Director)
Employee Acknowledgement
Statutory Compliance Calendar 2026/2027

Sri Lanka IRD & RAMIS Statutory Tax Calendar

Master your corporate statutory deadlines under the Inland Revenue Act, VAT Act, SSCL Act, EPF/ETF Acts, and Companies Act. Filter by frequency and sync directly with Google Calendar, Outlook, or Apple Calendar.

15th Every Month
Monthly Recurring

APIT & WHT / AIT Remittance to IRD

Remittance of Advance Personal Income Tax (APIT) deducted from employee salaries and Advance Income Tax (AIT/WHT) deducted on payments (rent, interest, fees, dividends) during the preceding month.

Inland Revenue Act No. 24 of 2017 (Sec. 84, 86, 90) · RAMIS Schedule Upload
Google Calendar
20th Every Month
Monthly Recurring

Monthly VAT & SSCL Tax Remittance

Payment of Value Added Tax (VAT at 18%) and Social Security Contribution Levy (SSCL at 2.5%) for monthly liable registered taxpayers to designated Bank of Ceylon / People's Bank IRD accounts.

VAT Act No. 14 of 2002 & SSCL Act No. 25 of 2022 · RAMIS Pay-in Voucher
Google Calendar
Last Day Every Month
Payroll & CBSL

EPF (20%) & ETF (3%) Remittance & Form C Schedule

Remittance of total 23% statutory contributions (8% Employee EPF + 12% Employer EPF + 3% Employer ETF) on liable earnings to the Central Bank of Sri Lanka along with C-Form returns.

EPF Act No. 15 of 1958 & ETF Act No. 46 of 1980 · CBSL E-Remittance Portal
Google Calendar
15th August 2026
Quarterly Installment

CIT 1st Quarterly Installment & SET Filing

Payment of Corporate Income Tax (CIT) 1st quarter installment (for period 01 April to 30 June) and mandatory submission of the Statement of Estimated Tax Payable (SET) on RAMIS.

Inland Revenue Act No. 24 of 2017 (Sec. 91 & 92) · RAMIS Online Filing
Google Calendar
15th November 2026
Quarterly Installment

Corporate Income Tax (CIT) — 2nd Quarter Installment

Payment of Corporate Income Tax 2nd quarter installment (for period 01 July to 30 September) under Section 90 of the Inland Revenue Act.

Inland Revenue Act No. 24 of 2017 (Sec. 90) · RAMIS E-Payment
Google Calendar
30th November 2026
Annual Statutory Return

Annual CIT Return & Transfer Pricing Disclosure

Mandatory statutory filing of the final Annual CIT Return, Audited Financial Statements, and Transfer Pricing Disclosure Form 10 for the preceding Year of Assessment.

Inland Revenue Act No. 24 of 2017 (Sec. 76 & 93) · Mandatory RAMIS Upload
Google Calendar
15th February 2027
Quarterly Installment

Corporate Income Tax (CIT) — 3rd Quarter Installment

Payment of Corporate Income Tax 3rd quarter installment (for period 01 October to 31 December).

Inland Revenue Act No. 24 of 2017 (Sec. 90) · RAMIS E-Payment
Google Calendar
30th April 2027
Annual Statutory Return

Annual Employer APIT Return & Withholding Schedules

Mandatory employer filing of the Annual APIT Return, employee T-10 tax deduction certificates, and Annual WHT Statement on the RAMIS portal.

Inland Revenue Act No. 24 of 2017 (Sec. 86) · RAMIS E-Filing
Google Calendar
15th May 2027
Quarterly Installment

Corporate Income Tax (CIT) — 4th Quarter Final Installment

Payment of Corporate Income Tax 4th and final estimated tax installment for the Year of Assessment.

Inland Revenue Act No. 24 of 2017 (Sec. 90) · RAMIS E-Payment
Google Calendar
Non-compliance with IRD deadlines attracts penalties up to 5% plus statutory interest of 1.5% per month (Sec. 159 & 179).