Pakistan pack · rules valid to 31 Dec 2026
Pakistan Electricity Bill Calculator 2026 (NEPRA)
Work out a monthly home (residential) electricity bill in Pakistan from your units, using the uniform tariff the Federal Government notified on 12 February 2026 (S.R.O. 279(I)/2026). The same residential rates apply at LESCO, FESCO, GEPCO, IESCO, MEPCO, PESCO, HESCO, SEPCO, QESCO, TESCO, HAZECO and K-Electric.
For homes with a sanctioned load below 5 kW and an ordinary (non time-of-use) meter. Choose the category your bill shows: protected, non-protected or life line. Next slab: 41 more units (unit 301) and every unit this month costs Rs 36.46 instead of Rs 33.10.
- Bill for the month
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- Cost of units
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- Fixed charges
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- Adjustments
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- Sales tax (18%)
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- Income tax (section 235)
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- Average cost per unit
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- Units left before the next slab
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- Bill at the first unit of the next slab
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Rule in force from 12 February 2026
Checked 28 October 2026Tested: 19 casesSources: S.R.O. 279(I)/2026, FBR, NEPRA
Select the text below and copy it
Assumptions (6)
- A home (residential) connection below 5 kW, with an ordinary meter, billed for one month.
- Rates notified on 12 February 2026 (S.R.O. 279(I)/2026), the same for every DISCO and K-Electric.
- Fixed charges use the rate of the slab your total units fall in, times your sanctioned load.
- Fuel, quarterly and other adjustments and electricity duty are only what you type from your bill.
- Each line is rounded to whole rupees; sales tax is 18% of all the lines above it.
- Late payment surcharge, arrears, instalments and any TV fee are not included.
Show working
- Protected (up to 200 units): first 100 units × Rs 10.54, the rest × Rs 13.01 (one previous slab benefit).
- Non-protected: every unit at the rate of the slab your total falls in: 1–100 Rs 22.44; 101–200 Rs 28.91; 201–300 Rs 33.10; 301–400 Rs 36.46; 401–500 Rs 38.95; 501–600 Rs 40.22; 601–700 Rs 41.85; above 700 Rs 47.20.
- Life line: up to 50 units Rs 3.95, 51–100 units Rs 7.74, every unit at that rate; no fixed charges, but at least Rs 75 (single phase) or Rs 150 (three phase).
- Fixed charges = sanctioned load (kW) × Rs per kW: protected 200 (1–100) or 300 (101–200); non-protected 275, 300, 350, 400, 500, then 675 above 500 units.
- Adjustments = units × the per-unit figures you type (FPA, QTA and others).
- Sales tax = 18% × (cost of units + fixed charges + adjustments + electricity duty).
- Income tax (section 235) = 7.5% of the bill including sales tax, only if the bill is Rs 25,000 or more and you are not on the Active Taxpayers List; otherwise 0.
Worked example
A non-protected home that used 260 units, with a 2 kW sanctioned load and Rs 3 a unit of adjustments on the bill.
| You enter | |
|---|---|
| Units used this month (kWh) | 260 kWh |
| Your category on the bill | Non-protected (most homes) |
| Sanctioned load | 2 kW |
| Supply | Single phase |
| Adjustments per unit from your bill (optional) | 3 Rs/kWh |
| Electricity duty on your bill (optional) | Rs 0 |
| Are you on FBR's Active Taxpayers List? | Yes (filer) |
| You get | |
| Bill for the month | Rs 11,901 |
| Cost of units | Rs 8,606 |
| Fixed charges | Rs 700 |
| Adjustments | Rs 780 |
| Sales tax (18%) | Rs 1,815 |
| Income tax (section 235) | Rs 0 |
| Average cost per unit | 45.77 Rs/kWh |
| Units left before the next slab | 40 kWh |
| Bill at the first unit of the next slab | Rs 14,959 |
All 260 units cost Rs 33.10 each, the rate of the slab your total falls in: Rs 8,606. With Rs 700 fixed charges and Rs 1,815 sales tax, the bill is Rs 11,901.
Questions (6)
Do LESCO, MEPCO, IESCO and K-Electric charge different rates?
No, not for homes. The residential rates the Federal Government notified on 12 February 2026 (S.R.O. 279(I)/2026, Annex A-1) are the same for every government distribution company, and Annex C gives K-Electric the same residential rates. Monthly fuel adjustments can still differ between K-Electric and the others.
Why is 201 units so much more expensive than 200?
Only protected homes get the "one previous slab" benefit, which bills the first 100 units at the lower rate. Protected rates stop at 200 units. At 201 units the home is billed at non-protected rates, where every unit costs the rate of the slab the total falls in: 201 × Rs 33.10. With a 1 kW load that is about Rs 8,264 against about Rs 3,133 at 200 protected units.
How do I know if I am protected?
Your bill shows your category. This calculator does not decide it for you: choose the category printed on your bill.
What are FPA and QTA?
The fuel price (or charges) adjustment and the quarterly tariff adjustment. NEPRA decides them every month and every quarter, so they are not built in. For example, NEPRA set a fuel charges adjustment of Rs 2.0581 per unit for July 2026 consumption, charged in September 2026 bills, and a quarterly adjustment of Rs 0.5194 per unit billed from September to November 2026. Type the figures on your own bill.
When is income tax added to an electricity bill?
Under section 235 of the Income Tax Ordinance, a home bill of Rs 25,000 or more (including sales tax) has 7.5% income tax added, unless the person named on the bill is on FBR's Active Taxpayers List. Below Rs 25,000 the rate is 0%.
Is electricity duty included?
Only if you type it. We could not read a provincial notification in force for it, so the calculator adds the amount shown on your own bill, if any.
Sources and checks
- S.R.O. 279(I)/2026, Ministry of Energy (Power Division), 12 February 2026: NEPRA decision of 11 February 2026, Annex A-1 Residential (GoP applicable variable charges, fixed charges and footnotes) and Annex C (K-Electric) · updated by the authority to 12 February 2026
More (3)
- Sales Tax Act 1990, updated up to 30.06.2026 (FBR): section 3(1), 18%; section 2(46)(i), value of supply by a distribution company · updated by the authority to 30 June 2026
- Income Tax Ordinance 2001, amended up to 30.06.2026 (FBR): section 235; First Schedule, Part IV, Division IV (2); Tenth Schedule, rule 10(i) · updated by the authority to 30 June 2026
- NEPRA, LESCO tariff page: monthly fuel charges adjustment and quarterly adjustment decisions
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Your DISCO's bill is the final word. Fuel and quarterly adjustments change every month or quarter, and arrears, late payment surcharge and other items on your bill are not included here. Results are estimates for information only and are not financial, tax or legal advice. Check important figures with a qualified professional before you act on them.