Pathirana’s INR 18 cr can beat Green’s INR 25.20 cr: How IPL 2026’s costliest player might earn less

But once you follow the money through IPL rules, India’s withholding tax, and then the player’s home-country tax, there’s a very real scenario where Pathirana ends up taking home more than Green, despite both effectively being on the same IPL salary.

Why Pathirana could net more than Green: the conditions and the maths

Step 1: What the player is actually paid (not what the franchise bids).

IPL’s 2026 mini-auction introduced a “maximum fee” rule for overseas players: bidding can go above ₹18 crore, but an overseas player’s pay cheque is capped at INR18 crore, with any “over-cap” portion routed to a BCCI player-welfare mechanism (as reported).

That’s why Green’s record bid for KKR (INR25.20 crore) does not mean ₹25.20 crore in his pocket. Pathirana was bought for INR18 crore, so the cap doesn’t reduce his fee.

Practical implication: Green and Pathirana can both be on the same gross payable IPL fee: INR18 crore.

Step 2: India tax – what hits the bank during IPL payouts.

Payments to non-resident sportspersons are subject to tax on gross under Section 115BBA (20%), withholding under Section 194E (20% plus applicable surcharge and 4% cess).

Surcharge rates for individuals can go up to 37% where income exceeds ₹5 crore, and cess is 4% on tax + surcharge.

An illustrative computation on ₹18 crore using those published rates works out to an effective India hit of about 28.5%, leaving roughly INR12.87 crore after withholding.

Important caveat: actual withholding can vary based on documentation, treaty positions, filing details, and how the deductor applies surcharge in practice; final liability is settled through tax assessment.

Step 3: Home country tax – where Green and Pathirana can diverge.

As Cameron Green is an Australian tax resident, Australia taxes worldwide income; top marginal rates are 45%, and foreign tax relief is typically via a Foreign Income Tax Offset (FITO)—which can still leave a top-up if Australia’s tax on that income exceeds the India tax credit available.

Pathirana’s outcome hinges on Sri Lanka’s post–April 1, 2025 rules: foreign-source gains/profits earned in foreign currency and remitted through a bank may be taxed at 15%, subject to conditions.

Because India withholding on the same INR18 crore can exceed 15%, Pathirana may often have little or no additional Sri Lanka tax after double-tax relief, meaning his net could stay closer to the India post-withholding figure.

Estimated take-home — IPL 2026

Cameron Green (KKR bid INR25.20 cr, but payable capped)

• IPL fee payable to player (gross): INR18.00
• Cash received in India after withholding (India tax @ 20% + 37% surcharge + 4% cess): ~INR12.87
• Final after Australia tax settlement (IF he’s an Australian tax resident; FITO applies): ~INR9.27–INR9.90

Matheesha Pathirana (KKR INR18.00 cr)

• IPL fee payable to player (gross): INR8.00
• Cash received in India after withholding (same assumption): ~INR12.87
• Final after Sri Lanka tax settlement (If Sri Lanka resident + “foreign source remitted via bank” 15% regime applies + double-tax relief): ~INR12.87 (i.e., usually no top-up, because India withholding already exceeds 15%)

What this means

Most-likely final: Pathirana ~INR12.9 cr vs Green ~INR9.3– ₹9.9 cr

Matheesha Pathirana can realistically take home ~INR3+ crore more than Green from IPL 2026.