How salary and other income is taxed in Sri Lanka: APIT and PAYE, the 2025/26 tax tables, foreign-currency earnings, self-employed and freelancer tax, withholding tax and refunds. Reviewed by a Chartered Tax Advisor.
Every deduction a Sri Lankan freelancer or consultant can claim — home office, equipment write-offs, software, the car trap — and how deductions work when part of your income is FX taxed at 15%.
What self-employed Sri Lankans pay in tax, the 5% AIT on your fees, quarterly deadlines, and the business deductions most people never claim.
Foreign-currency freelance income stopped being tax-free in April 2025. The 15% cap, the two conditions to keep it, quarterly deadlines, and deductions.
Why Port City employees can earn tax-free in Sri Lanka, the FX-salary condition, what the January 2026 law changed, and when the exemption ends.
How your 8% EPF deduction works, the 12% + 3% your employer must add, how to check your EPF balance, and when you can withdraw your fund.
The current national minimum wage in Sri Lanka, how it’s set, what counts toward it, and what to do if you’re paid below the legal minimum.
What PAYE/APIT means on your Sri Lankan payslip, how much is deducted at each salary level, and whether you still need to file a tax return.