Sri Lanka Sources and Verification
Source-backed employee estimate for 2025-04-01 to 2026-03-31.
Professional verification
The Sri Lanka calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| LKR 3,600,000 a yearEmployee tax profile: Resident employee - primary employment; Annual statutory employee contributions: 288000; Annual taxable salary: 3312000 | LKR 3,159,120.00 | LKR 3,159,120.00 | Matches |
Official sources and monitoring
2 official sources. 2 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| APIT Table 1 for primary employment, year of assessment 2025-26Sri Lanka Inland Revenue Department | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| Tax chart for year of assessment 2025-26Sri Lanka Inland Revenue Department | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
No detected source change is waiting for review.
Rule version
Version LK-2025-26-v1, approved on 2026-10-20, last validated on 2026-10-20. Rules are effective from 2025-04-01 to 2026-03-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- The latest completed official APIT table currently registered is the 2025-26 year of assessment.
- The first LKR 1.8 million is personal relief, followed by the official 6%, 18%, 24%, 30% and 36% bands.
- Actual employee provident-fund deductions and taxable primary-employment income are supplied from payroll.
Coverage & limitations
Rule version LK-2025-26-v1 · Tax year 2025-26. See sources, monitoring and verification status.
- This rule expires on 31 March 2026 and is retained until the Inland Revenue Department publishes and verifies the next APIT table.
- Secondary employment and terminal benefits are excluded.
- The calculator covers the named profile only and rejects unsupported profiles.
- Independent professional verification pending.