A 400 unit electricity bill in Pakistan is about Rs 21,168 on September 2026 rates, for an unprotected home with a 2 kW load. That is Rs 52.92 per unit.
It is the same for LESCO, MEPCO, IESCO, K-Electric and the rest, because all use the February 2026 national tariff.
Breakdown for 400 units
All 400 units are charged at the 301 to 400 slab rate of Rs 36.46. Fixed charges are Rs 400 per kW.
| Line | Working | Rs |
|---|---|---|
| Cost of electricity | 400 × 36.46 | 14,584.00 |
| Fixed charges | 2 kW × 400 | 800.00 |
| Fuel adjustment | 400 × 2.0581 | 823.24 |
| Quarterly adjustment | 400 × 0.5194 | 207.76 |
| Debt service surcharge | 400 × 3.23 | 1,292.00 |
| Electricity duty | 1.5% of energy + QTA, and of FCA | 234.23 |
| GST | 18% (FCA taxed separately) | 3,227.20 |
| Total | 21,168.42 |
Without an electricity duty line the bill would be Rs 20,894.26.
What unit 401 costs
Unit 401 moves the whole bill into the 401 to 500 slab: Rs 38.95 on every unit, and Rs 500 per kW in fixed charges.
- 400 units: Rs 21,168.42
- 401 units: Rs 22,650.88
That is Rs 1,482.45 for one unit.
Close to the income tax line
A 400 unit bill is still below Rs 25,000, so there is no income tax even for a non-filer. At September rates a 2 kW home crosses Rs 25,000 at about 445 units. Past that point, a non-filer pays 7.5% on the whole bill. The 500 units bill shows the effect.
If the August fuel adjustment is set at the requested Rs 1.73, October's 400 unit bill would be about Rs 21,011.59.
Figures assume a 2 kW sanctioned load, electricity duty of 1.5% and no meter rent, at the adjustments on September 2026 bills. They are estimates, not an official bill. Arrears, late payment surcharge and your own load change the amount, so pay what your bill says.
Questions people ask
How much is a 400 unit electricity bill in Pakistan?
About Rs 21,168 for an unprotected 2 kW home at September 2026 rates, including 1.5% duty and 18% GST. Without duty it is about Rs 20,894. Use the electricity bill calculator for your own load.
What is the unit rate at 400 units?
Rs 36.46 per unit on all 400 units, under the February 2026 NEPRA tariff. With fixed charges, adjustments, the Rs 3.23 surcharge and taxes, the real cost is about Rs 52.92 per unit.
Do I pay income tax on a 400 unit bill?
No, not at September 2026 rates on a normal load. The bill is about Rs 21,168, below the Rs 25,000 threshold. A much larger sanctioned load or arrears could change that.
Is a 400 unit bill the same in every city?
The tariff and adjustments are the same everywhere. Small differences come from electricity duty, meter rent and your sanctioned load. Check your bill for a duty line and untick it in the calculator if it is not there.
Last reviewed 29 September 2026. Results are estimates; official notices always take precedence.