How your electricity bill is worked out
Every government power company (LESCO, IESCO, MEPCO, FESCO, GEPCO, PESCO, HESCO, SEPCO, QESCO and TESCO) and K-Electric charge homes the same uniform tariff, set by NEPRA and notified by the federal government. The rates used here come from S.R.O. 279(I)/2026 of 12 February 2026, the tariff for calendar year 2026. They were checked on 22 October 2026.
This is an estimate. Your real bill can also include arrears, instalments, adjustments for earlier months, and a different number of days between readings.
Residential rates for 2026 (load under 5 kW)
| Units in the month | Protected (Rs/unit) | Unprotected (Rs/unit) | Fixed charge, unprotected (Rs per kW) |
|---|---|---|---|
| 1–100 | 10.54 | 22.44 | 275 |
| 101–200 | 13.01 | 28.91 | 300 |
| 201–300 | — | 33.10 | 350 |
| 301–400 | — | 36.46 | 400 |
| 401–500 | — | 38.95 | 500 |
| 501–600 | — | 40.22 | 675 |
| 601–700 | — | 41.85 | 675 |
| Above 700 | — | 47.20 | 675 |
Protected consumers pay fixed charges of Rs 200 per kW up to 100 units and Rs 300 per kW up to 200 units. Lifeline consumers (single-phase, up to 1 kW, never above 100 units) pay Rs 3.95 a unit up to 50 units and Rs 7.74 up to 100 units, with no fixed charge.
Protected, unprotected and lifeline
- Protected: load under 5 kW and 200 units or less in each of the last 6 months. You get the benefit of one previous slab: 150 units are billed as 100 units at Rs 10.54 plus 50 at Rs 13.01.
- Unprotected: used more than 200 units in any of the last 6 months. There is no slab benefit. All your units are charged at the rate of the slab your total falls in.
- Lifeline: the cheapest rates, with no slab benefit.
The unprotected rule causes the famous “one extra unit” jump. At 300 units every unit costs Rs 33.10. At 301 units every unit costs Rs 36.46, and the fixed charge goes up by Rs 50 per kW too. On a 2 kW connection, that one extra unit adds about Rs 1,350 to the bill after tax. The calculator tells you how much the units above the last step cost you.
Other charges on the bill
- FC surcharge: a financing cost (debt servicing) surcharge of Rs 3.23 a unit for unprotected consumers. Protected consumers pay a lower rate; we use Rs 0.43, which we could not confirm on an official page.
- FCA (fuel charges adjustment): set each month by NEPRA for the fuel cost two months earlier. For August 2026, charged on October 2026 bills, it is +Rs 1.1086 a unit. Lifeline consumers are exempt.
- QTA (quarterly adjustment): +Rs 0.5194 a unit on September to November 2026 bills.
- Sales tax: 18% on the cost of electricity.
- Income tax (section 235): 7.5% for people not on FBR’s Active Taxpayers’ List when the bill is Rs 25,000 or more. Filers pay nothing on home bills.
- Electricity duty and PTV fee: both stopped being collected through bills from July 2025, so they are set to zero. If your bill still shows them, enter them under Adjustments and taxes.
Worked example: 150 units, protected, 2 kW
- Energy: 100 × 10.54 + 50 × 13.01 = Rs 1,704.50
- Fixed charges: 2 kW × Rs 300 = Rs 600
- FC surcharge: 150 × 0.43 = Rs 64.50
- FCA and QTA: 150 × (1.1086 + 0.5194) = Rs 244.20
- Cost of electricity: Rs 2,613.20. Sales tax at 18%: Rs 470.38
- Estimated bill: about Rs 3,084
Worked example: 350 units, unprotected, 2 kW
- Energy: 350 × 36.46 = Rs 12,761
- Fixed charges: 2 × Rs 400 = Rs 800
- FC surcharge: 350 × 3.23 = Rs 1,130.50
- FCA and QTA: 350 × 1.628 = Rs 569.80
- Cost of electricity: Rs 15,261.30. Sales tax: Rs 2,747.03
- Estimated bill: about Rs 18,008, or Rs 51 a unit
Ways to keep the bill down
- Watch the 200-unit line. Staying protected saves a lot. Check your meter a week before the reading date and ease off the AC or iron if you are close.
- Watch the slab edges. If you are unprotected, staying at 300 instead of 310 units can save more than the ten units cost.
- Check your sanctioned load. Fixed charges are per kW, so a load much higher than you use costs money every month. Ask your DISCO about reducing it.
- Become a filer. Non-filers with big summer bills pay an extra 7.5%.
When the rates change
NEPRA now sets new base rates once a year, from 1 January. FCA changes every month and QTA every quarter. The adjustment boxes are editable, so you can type the figures printed on your own bill. To plan the rest of your budget, see the Pakistan salary tax calculator, or work out a price change with the percentage calculator.