How Your Electricity Bill Is Calculated in Pakistan (2026)

One residential tariff for the whole country

In 2026 the same residential tariff applies to customers of every ex-WAPDA distribution company (LESCO, IESCO, FESCO, GEPCO, MEPCO, PESCO, HESCO, SEPCO, QESCO, TESCO and HAZECO)¹ and to K-Electric customers⁴. So a “LESCO bill calculator” and a “MEPCO bill calculator” should give the same energy and fixed charges for the same units and load. The current rates were notified on 12 February 2026 in S.R.O. 279(I)/2026¹.

The figures in this guide are for ordinary homes with a sanctioned load below 5 kW and no time-of-use meter.

Protected, unprotected and lifeline: which are you?

Your category is printed on your bill, and it makes a large difference to the rate.

• Protected: a home without a time-of-use meter that has used 200 units or less every month for the past six months². Protected homes get lower rates and the benefit of one previous slab.
• Unprotected: everyone else. As the definition is written, one month above 200 units breaks the “every month for six months” condition, so a single hot month can end protected status until the home again has six months at 200 units or less.
• Lifeline: a separate category for very low use, charged for up to 100 units a month. Lifeline bills have no fixed charge and no slab benefit, but a minimum monthly charge applies¹.

Slab rates and fixed charges in 2026

The fixed charge is multiplied by your sanctioned load in kW, which is also printed on your bill; it is not based on the units you used. Lifeline homes pay a minimum of Rs 75 a month on a single-phase connection or Rs 150 on three-phase, where their energy charge would be lower¹.

How the slabs are applied

This is where most confusion comes from. The slab rules are different for each category¹:

• Unprotected: every unit is charged at the rate of the slab your total falls in. At 250 units, all 250 are charged at the 201–300 rate.
• Protected: the benefit of one previous slab. At 150 units, the first 100 are charged at Rs 10.54 and the other 50 at Rs 13.01.
• Lifeline: no slab benefit: all units at the rate of the slab the total falls in.

Worked examples

You can check any of these, or your own bill, with the Electricity Bill Estimator, which shows each line of the working.

Fuel price adjustment (FPA) and quarterly adjustments

Two lines on the bill change over time, so they are not part of the slab rates:

• Fuel price adjustment (FPA, also called fuel charges adjustment): a per-unit amount, positive or negative, that passes on the difference between the fuel cost assumed in the tariff and the actual cost in an earlier month. NEPRA decides it month by month⁵.
• Quarterly adjustment: a per-unit amount notified each quarter. For example, S.R.O. 953(I)/2026 set −Rs 1.9857 per unit for June to August 2026, not applicable to lifeline or prepaid consumers³.

Both are charged on your units: amount per unit × units. With 250 units, a quarterly adjustment of −Rs 1.9857 lowers the bill by Rs 496.43, and a fuel adjustment of, say, +Rs 1.50 (an illustration, not a notified figure) adds Rs 375. Copy the actual per-unit figures from your bill; the estimator lets you enter both.

Taxes and other charges on the bill

Below the electricity charges, bills list taxes and fees such as general sales tax, electricity duty, the TV fee, and for some homes income tax, plus meter rent, arrears or instalments. Their rates and rules are set outside the tariff and can differ by province or by your tax status, so read them from your own bill.

One figure that is published: FBR’s rate card for tax year 2027 lists withholding income tax on domestic electricity bills for people not on the Active Taxpayers List as nil below Rs 25,000 a month and 7.5% at Rs 25,000 or more⁶. Being on the Active Taxpayers List changes this, so check your status if your bills are large.

How to check your own bill

1. Find your category (protected, unprotected or lifeline), units and sanctioned load on the bill.
2. Enter them in the Electricity Bill Estimator.
3. Add the fuel and quarterly adjustments per unit from the bill, and the total of the taxes and fees if you want a full comparison.
4. Compare line by line. A large difference usually means a different category, a different sanctioned load, arrears, or an adjustment you have not entered.

Your distribution company’s bill is the authoritative amount. If a line still looks wrong, contact the company with the bill’s reference number.

Common questions

What is the protected consumer limit?

200 units a month. A home counts as protected only if it has used 200 units or less in every one of the past six months and has no time-of-use meter².

How much is a bill for 200 units?

Before adjustments and taxes, with a 2 kW load: Rs 2,955 for a protected home and Rs 6,382 for an unprotected one.

Is the rate the same for LESCO, IESCO, MEPCO and K-Electric?

Yes for the residential slab rates and fixed charges in 2026: one uniform tariff applies to all ex-WAPDA distribution companies and to K-Electric^1,4. Adjustments, taxes and arrears on individual bills can still differ.

What does FPA mean on my bill?

Fuel price adjustment: a per-unit charge or refund that reflects the actual cost of fuel used to generate electricity in an earlier month, decided by NEPRA⁵. It changes from month to month.