Still in force (Checked by us: 27 October 2026)
Salary tax (APIT) Still in force2 min read
No tax on salary up to Rs. 150,000 a month — new rates since 2025
Based on: IRD Tax Chart 2025/26 (rates and personal relief), 26 March 2025 · Checked by us: 27 October 2026
In one line
From 1 April 2025, the tax-free amount is Rs. 1,800,000 a year (Rs. 150,000 a month). Above that, rates go from 6% to 36%.
Key points
- Personal reliefTax-free amount: Rs. 1,800,000 a year. See all tax words went up from Rs. 1,200,000 to Rs. 1,800,000.
- After the relief: 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 rest.
- The old 12% band was removed.
- No change has been announced for 2026/27 (as of 27 October 2026).
What you should do
- Check that APITAdvance Personal Income TaxTax your employer deducts from your salary every month. See all tax words on your payslip is correct using our salary tax calculator.
Yearly tax bands (after Rs. 1,800,000 relief)
| Taxable income | Rate |
|---|---|
| First Rs. 1,000,000 | 6% |
| Next Rs. 500,000 | 18% |
| Next Rs. 500,000 | 24% |
| Next Rs. 500,000 | 30% |
| Above Rs. 2,500,000 | 36% |
Source
Was this clear?
This is not the Inland Revenue Department (IRD) website. Information here is a simple general explanation, not tax advice. Check ird.gov.lk or a qualified professional before you act.