Skip Navigation LinksAdvance Personal Income Tax (APIT)

  Type of Taxes

Advance Personal Income Tax

In terms of Section 83A of the Inland Revenue Act No.24 of 2017 as amended (from 1^stJanuary, 2023), Employers are required to deduct Income Tax on Employment Income of employees at the time of payment of remuneration.

For this purpose the Commissioner General of Inland Revenue specifies Tax Tables which are to be used in making such tax deductions. Since the Tax is paid at the time of earning the remuneration, This System is called Advance Personal Income Tax (APIT)

Payment of Tax

Every employer has obligation to deduct APIT from the Employee as per APIT Tables and the total deducted amount should remit to the department on or before 15^th of the following month.

APIT Tables

Furnishing Annual Statement of Employer

• Due Date :
  • Annual Statement of Employer - APIT, for a relevant Assessment Year, should be furnished on or before 30^th day of the month of April, of the following Assessment Year.


• Submission :
  • Online through e-Services