What salary is tax-free under APIT in 2025/26?

The first LKR 150,000 a month (LKR 1,800,000 a year) of regular employment income is relief and attracts no tax.

Is APIT calculated before or after EPF?

Before. APIT is computed on gross remuneration. The employee's 8% EPF is deducted separately and does not reduce the APIT base.

Yes. Since 1 January 2023 APIT applies to every employee's regular remuneration above the relief, regardless of consent or number of employments.

Monthly APIT deduction using the Inland Revenue Table 1 slabs in force from 1 April 2025.

Monthly remuneration (gross, before EPF)

Table 1 slabs effective 2025-04-01. Monthly relief LKR 150,000.00. Regular profits from employment only; use Table 2 for lump sums.

Monthly relief of LKR 150,000 (LKR 1.8 million a year) is deducted first. Slabs from 2025-04-01: 6% on the next LKR 83,333.33, 18% on the next LKR 41,666.67, 24% on the next LKR 41,666.67, 30% on the next LKR 41,666.67 and 36% on the balance.
This is Inland Revenue Table 1, for regular monthly profits from employment. Bonuses, arrears and lump sums use Table 2 and are added on top.
APIT is mandatory for all employees since 1 January 2023. The employee's EPF contribution is not deducted before computing APIT.

What salary is tax-free under APIT in 2025/26?: The first LKR 150,000 a month (LKR 1,800,000 a year) of regular employment income is relief and attracts no tax.
Is APIT calculated before or after EPF?: Before. APIT is computed on gross remuneration. The employee's 8% EPF is deducted separately and does not reduce the APIT base.
Do I still deduct APIT if an employee has only one job?: Yes. Since 1 January 2023 APIT applies to every employee's regular remuneration above the relief, regardless of consent or number of employments.