Enter the units on your bill, your sanctioned load and whether you are protected. At September 2026 rates, 300 units on an unprotected 2 kW connection comes to about Rs 14,787, and 200 protected units to about Rs 4,907.
Every company from LESCO to K-Electric now charges the same national tariff, so one calculator works for all of them. What changes from bill to bill is your consumer type, your load, and whether your bill carries electricity duty.
How a Pakistani electricity bill is built
A home bill is a stack of separate charges. The calculator adds them in this order.
- Cost of electricity. Units times the slab rate. This is the biggest line.
- Fixed charges. A monthly charge per kW of sanctioned load, not per connection. At 2 kW and 250 units, that is 2 × Rs 350 = Rs 700. Lifeline users pay none.
- Fuel adjustment (FCA or FPA). NEPRA sets it each month and it is billed two months later. September 2026 bills carry the July figure of Rs 2.0581 per unit.
- Quarterly adjustment (QTA). Rs 0.5194 per unit on bills from September to November 2026.
- Debt service surcharge. Rs 3.23 per unit, shown as "F.C. surcharge". It repays the circular debt loan.
- Electricity duty. A provincial duty of 1.5%, charged on cost of electricity plus QTA, and separately on the fuel adjustment.
- GST at 18%. Charged on cost of electricity, surcharge, QTA, fixed charges, electricity duty and meter rent. The fuel adjustment gets its own 18% line.
- Income tax. 7.5% of the whole bill, only for people not on FBR's Active Taxpayers List, and only when the bill is Rs 25,000 or more.
- Meter rent. Small and not the same everywhere, so it is an optional box.
There is no PTV fee any more. It was removed from bills in July 2025.
Protected, unprotected and lifeline
Your consumer type matters more than anything else on the bill.
- Lifeline: a single-phase connection of up to 1 kW using 100 units or less. No fixed charge, no fuel or quarterly adjustment.
- Protected: 200 units or less in each of the last six months. Rates are Rs 10.54 and Rs 13.01.
- Unprotected: everyone else. Rates run from Rs 22.44 up to Rs 47.20.
Protected users get the benefit of one previous slab. So 150 units is billed as 100 × 10.54 plus 50 × 13.01.
Unprotected users get no slab benefit. All units are charged at the rate of the slab the total falls in. That is why 201 units costs far more than 200. At September rates on 2 kW, 200 units is Rs 9,012 and 201 units is Rs 10,180.
Cross 200 units once as a protected user and you lose protected status for the following six months. The Power Division said in September 2026 that it was reviewing this rule, but nothing had changed when this page was updated.
Domestic tariff in force (February 2026)
Base rates for homes with a sanctioned load under 5 kW, from the NEPRA uniform tariff. These have not changed since February 2026, because tariff rebasing now happens on 1 January.
| Type | Units per month | Rs per unit | Fixed Rs per kW |
|---|---|---|---|
| Lifeline | Up to 50 | 3.95 | None |
| Lifeline | 51 to 100 | 7.74 | None |
| Protected | 1 to 100 | 10.54 | 200 |
| Protected | 101 to 200 | 13.01 | 300 |
| Unprotected | 1 to 100 | 22.44 | 275 |
| Unprotected | 101 to 200 | 28.91 | 300 |
| Unprotected | 201 to 300 | 33.10 | 350 |
| Unprotected | 301 to 400 | 36.46 | 400 |
| Unprotected | 401 to 500 | 38.95 | 500 |
| Unprotected | 501 to 600 | 40.22 | 675 |
| Unprotected | 601 to 700 | 41.85 | 675 |
| Unprotected | Above 700 | 47.20 | 675 |
These are base rates only. Adjustments and taxes add roughly Rs 13 to Rs 20 per unit on top. See what one unit really costs.
Worked example: a real LESCO bill of 228 units
A LESCO bill for April 2026 was published in the press. It was an unprotected 2 kW connection using 228 units, and the total was Rs 11,028. Here is how that bill adds up, using the rates billed that month (FPA Rs 0.6993 and QTA Rs 0.3504).
| Line | Working | Rs |
|---|---|---|
| Cost of electricity | 228 × 33.10 | 7,546.80 |
| Fixed charges | 2 kW × 350 | 700.00 |
| Fuel adjustment | 228 × 0.6993 | 159.44 |
| Quarterly adjustment | 228 × 0.3504 | 79.89 |
| F.C. surcharge | 228 × 3.23 | 736.44 |
| Meter rent | as billed | 7.50 |
| Electricity duty | 1.5% of (7,546.80 + 79.89) | 114.40 |
| ED on fuel adjustment | 1.5% of 159.44 | 2.39 |
| GST | 18% of 9,185.03 | 1,653.31 |
| GST on fuel adjustment | 18% of 159.44 | 28.70 |
| Total | 11,028.87 |
The printed bill showed Rs 7,546.95 for electricity and a GST figure rounded down, and the total was Rs 11,028. The calculator gives Rs 11,029. To check yours, open Adjustments and taxes and type in the FCA and QTA from your own bill.
The same 228 units billed in September 2026 would cost more, because the fuel adjustment rose to Rs 2.0581.
Bill at common unit levels
Unprotected, 2 kW sanctioned load, September 2026 adjustments, electricity duty on, non-filer.
| Units | Cost of electricity | Estimated total bill |
|---|---|---|
| 100 details | Rs 2,244 | Rs 4,026 |
| 200 details | Rs 5,782 | Rs 9,012 |
| 300 details | Rs 9,930 | Rs 14,787 |
| 400 details | Rs 14,584 | Rs 21,168 |
| 500 details | Rs 19,475 | Rs 30,048 |
| 600 details | Rs 24,132 | Rs 37,229 |
| 700 details | Rs 29,295 | Rs 44,618 |
From about 445 units a non-filer's bill crosses Rs 25,000 and 7.5% income tax is added. Getting on the Active Taxpayers List removes it. For 100 and 200 units, protected users pay far less; see the 200 units page.
This is an estimate. It is not an official bill and qaaf is not linked to NEPRA or any distribution company. Arrears, late payment surcharge, deferred amounts and meter-reading dates all change the final figure. Always pay the amount on your own bill.
Questions people ask
How is the electricity bill calculated in Pakistan?
Units are multiplied by the slab rate, then fixed charges per kW of sanctioned load are added. On top go the fuel adjustment, the quarterly adjustment and the Rs 3.23 debt service surcharge. Electricity duty of 1.5% and GST of 18% follow, and non-filers pay 7.5% income tax on bills of Rs 25,000 or more.
Why did my bill jump when I crossed 200 units?
Two things happen at 201 units. You leave the protected category, so the rate moves from Rs 13.01 to the unprotected rates. And unprotected bills charge every unit at the slab rate, so 201 units is billed at Rs 33.10 each. You also stay unprotected for the next six months.
Do I pay electricity duty on my home bill?
It depends on your province and your bill. Punjab passed a law in 2025 exempting homes, yet an April 2026 LESCO bill still showed 1.5% duty. Look for an "electricity duty" or "ED" line on your bill. If it is not there, untick the duty box in the calculator.
What is the F.C. surcharge on my bill?
It is the debt service surcharge of Rs 3.23 per unit. It pays back the loan taken to clear part of the power sector circular debt and is expected to stay on bills until 2031. GST is charged on it. It is separate from the NEPRA tariff, so it does not appear in the rate table.
How can I avoid income tax on my electricity bill?
Income tax of 7.5% applies only to consumers who are not on FBR's Active Taxpayers List, and only when the bill reaches Rs 25,000. If the name on the connection is on the ATL, the tax is not charged. Tick the ATL box in the calculator to see the bill without it.
Will my October 2026 bill be higher?
The October bill carries the fuel adjustment for August 2026. The power purchaser asked NEPRA for Rs 1.73 per unit, and the hearing was on 29 September 2026. If approved at that level, it would be lower than September's Rs 2.0581. Change the FCA box once the decision is out.
Related calculators
Last reviewed 29 September 2026. Results are estimates; official notices always take precedence.