Electricity Slab Rates Pakistan 2026-27: Full DISCO Tariff Guide

The 2026-27 NEPRA residential tariff is arguably the most confusing consumer document in Pakistani finance. Between the base slab table, the Fuel Price Adjustment (FPA), the Quarterly Tariff Adjustment (QTR), the FC surcharge, the NJ surcharge, the Electricity Duty, the 18 percent GST, the TV fee, the non-filer Section 235 WHT, plus the protected versus non-protected classification and the optional Time of Use (TOU) tariff, a single LESCO or K-Electric bill can have 12 or more line items whose sum is 25 to 40 percent higher than a naive slabs-times-units multiplication would suggest.

This pillar guide walks through every line item that appears on a Pakistani residential electricity bill in the 2026-27 tariff cycle. It covers all 11 DISCOs (LESCO, K-Electric, IESCO, MEPCO, GEPCO, FESCO, HESCO, SEPCO, PESCO, QESCO, TESCO), explains why bills differ across utilities, and links to the three Toolsfluent calculators that model the math for pinpoint accuracy.

For an instant estimate on your own bill, use the LESCO Bill Calculator if you are in Punjab, or the all-DISCO Electricity Bill Calculator Pakistan for any other utility.

At a Glance: LESCO 2026-27 Residential Slab Rates

The LESCO slab structure is representative of all 11 DISCOs, with other utilities differing by roughly 5 to 10 percent in rate and fixed-charge amounts. Two consumer categories apply.

Protected Consumers (6-month average 200 units or less)

Non-Protected Consumers (6-month average above 200 units)

The Rs 4 to Rs 6 per-unit jump between slabs, combined with the Rs 100 to Rs 350 fixed-charge tier bump that happens at 200 and 300 units, is why a 201-unit bill often lands Rs 800 to Rs 2,000 higher than a 199-unit bill on the same tariff cycle. Our calculators flag a red slab-crossing warning when your current month consumption is within 10 units of the next boundary, so you can decide whether to cut non-essential loads for the last few days of the cycle.

Protected vs Non-Protected: The 6-Month Rule

Protected status is not decided by one month's usage. NEPRA tracks a rolling 6-month average, so a household with a stable 180-unit monthly usage stays protected even if one month spikes to 240. Conversely, a household averaging 250 units per month stays non-protected even if one month drops to 190. Reversion from non-protected back to protected requires six consecutive months of 200 units or less.

This design prevents gaming (running one heavy month then claiming protected for the next) but it also means that once you cross into non-protected, catching yourself back is a 6-month project. If your average is drifting toward 200, the smart move is to aggressively cut discretionary loads (spare AC, geyser hours, dishwasher) for 2 or 3 months to stabilise the trend before the 6-month average crosses the threshold.

Lifeline Consumers: Rs 3.95 per Unit

The lifeline slab is a sub-category of protected. Households whose 6-month average sits at 50 units or less pay a deeply subsidised Rs 3.95 per unit for the first 50 units of any month, with no fixed charge and most surcharges waived. This category is designed for very small tenants, single-room shops, and low-income households who use nothing more than 2-3 light bulbs, a fan, and a small TV.

Using 51 to 100 units in a single month while your 6-month average is still under 50 does not immediately reclassify you. The additional units are billed at the protected Rs 7.74 rate for that month, but the 6-month clock keeps running on your lifeline eligibility. A 6-month average that crosses 50 units removes lifeline status and moves the household into the protected slab structure.

How Progressive Slab Math Actually Works

The single biggest misconception on Pakistani electricity bills is that using 300 units costs 300 times the top slab rate. It does not. Each unit is billed at the rate for the slab it falls into, not at your peak slab rate.

Worked example for 350 units non-protected LESCO:

• First 100 units at Rs 16.48 per unit = Rs 1,648
• Next 100 units at Rs 21.32 per unit = Rs 2,132
• Next 100 units at Rs 25.09 per unit = Rs 2,509
• Next 50 units at Rs 29.04 per unit = Rs 1,452
• Base energy charge: Rs 7,741
• Plus fixed monthly charge: Rs 350
• Plus FPA at Rs 3.50 per unit: Rs 1,225
• Plus QTR at Rs 1.50 per unit: Rs 525
• Plus FC surcharge: Rs 150
• Plus NJ surcharge: Rs 35
• Plus Electricity Duty 1.5 percent of base: Rs 116
• Subtotal before GST: Rs 10,142
• Plus GST 18 percent: Rs 1,826
• Plus TV fee: Rs 35
• Total (filer): Rs 12,003
• (Non-filer over Rs 25,000 bill adds 7.5 percent Section 235 WHT)

Note how the base energy charge (Rs 7,741) is only about 64 percent of the total bill. The remaining 36 percent is fixed charge, surcharges, taxes and fees. This is why bills feel so much higher than the per-unit rate would suggest.

Fixed Monthly Charge Tiers

The fixed charge is applied ONCE per bill based on the highest slab reached, not per slab crossed. So a 350-unit consumer pays Rs 350 fixed (the 301-400 tier), not Rs 75+75+175+350. This is important for the slab-crossing math: moving from 300 to 301 units means the fixed charge tier jumps from Rs 175 to Rs 350, a Rs 175 addition on top of the Rs 4 per unit rate jump.

The full LESCO fixed charge tiers are shown in the table above. Other DISCOs have similar tier structures with modest variance in the exact amounts.

FPA: Monthly Fuel Adjustment

The Fuel Price Adjustment is a variable per-unit charge that NEPRA notifies each month. It represents the delta between the actual cost of the fuel used to generate electricity that month versus the reference cost baked into the base tariff. Because global fuel prices swing meaningfully month to month, and because Pakistan runs a diverse generation mix (RLNG, coal, hydro, nuclear, wind, solar), FPA can be positive (adding Rs 2 to Rs 8 per unit to your bill) or negative (a small rebate).

For 2026 the FPA range has typically sat between Rs -3 and Rs +8 per unit depending on the month, with values closer to Rs 3 to Rs 5 being the most common. The exact FPA for your billing cycle appears as a line item on your DISCO bill. When using our calculators, punch the FPA from your last bill for pinpoint accuracy rather than relying on the default.

QTR: Quarterly Tariff Adjustment

The Quarterly Tariff Adjustment is a similar variable per-unit charge NEPRA sets every three months to true up the actual cost of purchased electricity versus the reference cost. QTR typically ranges Rs 1 to Rs 3 per unit and is separately identified on the bill.

Between FPA and QTR, most residential bills carry Rs 4 to Rs 8 per unit of variable adjustment on top of the base slab rate. This is why a 300-unit household on a Rs 25.09 base rate for the top slab can end up with an effective per-unit rate of Rs 32 to Rs 35 after all adjustments and taxes.

Additional Surcharges and Taxes

Beyond FPA and QTR, three additional per-unit surcharges apply on non-protected residential bills:

FC Surcharge: Rs 0.43 per unit, notified as the Financing Cost surcharge to service the IPP payment backlog.

NJ Surcharge: Rs 0.10 per unit, notified as the Neelum-Jhelum surcharge to finance the Neelum-Jhelum Hydropower Project.

Electricity Duty: 1.5 percent of the base energy charge, a provincial levy.

Plus three fixed items:

GST: 18 percent on the total pre-tax bill.

TV Fee: Rs 35 fixed per residential connection per month.

Section 235 non-filer WHT: 7.5 percent on bills exceeding Rs 25,000 per month, applicable only to non-filers of income tax returns. Filers on the FBR ATL are exempt.

The Section 235 non-filer WHT is one of the easiest bills to eliminate: file your FBR return. On a Rs 30,000 monthly bill, filer status saves Rs 2,250 per month or Rs 27,000 per year. If you have not filed yet, our Pakistan Salary Tax Calculator can help you estimate your tax liability first.

TOU: Time of Use Tariff

TOU tariff splits the residential rate into peak and off-peak periods. Peak hours are 5 PM to 11 PM (shifting slightly by season) and carry a rate of roughly Rs 39.63 per unit on LESCO, with off-peak at Rs 22.29 per unit. Requires a dual-meter installed by the DISCO SDO office and voluntary opt-in.

TOU makes economic sense when you can genuinely shift heavy loads out of the peak window. Typical high-value shifts: running the washing machine after 11 PM, geyser scheduled for early morning off-peak, dishwasher on delay start after 11 PM, iron used in the morning rather than evening. If your evening usage pattern is heavy (AC plus geyser plus dinner cooking plus laundry all overlapping 5 PM to 11 PM), TOU can end up more expensive than the standard tariff because the peak rate is Rs 7 to Rs 8 higher than the top standard-tariff slab.

DISCO-by-DISCO Variance

All 11 DISCOs follow the same overall structure (protected vs non-protected, progressive slabs, FPA, QTR, surcharges, taxes) but the specific per-slab rates and fixed charge amounts differ modestly based on each utility's NEPRA determination.

LESCO (Lahore, Kasur, Sheikhupura, Nankana Sahib, Okara) is the reference tariff detailed above.

K-Electric in Karachi typically prices 5 to 10 percent higher than LESCO because K-Electric runs its own generation and distribution, unlike the WAPDA-connected DISCOs. K-Electric bill structure and TOU availability are similar.

IESCO (Islamabad, Rawalpindi, Attock, Jhelum, Chakwal) sits close to LESCO on residential rates, sometimes marginally lower.

MEPCO (Multan, Bahawalpur, DG Khan, Vehari, Khanewal, Sahiwal), GEPCO (Gujranwala, Sialkot, Gujrat, Hafizabad, MB Din, Narowal), FESCO (Faisalabad, Sargodha, Jhang, Mianwali, TT Singh, Bhakkar) all cluster in the LESCO range with small deltas.

HESCO (Hyderabad and parts of Sindh) and SEPCO (Sukkur and upper Sindh) run slightly higher than LESCO on some slabs.

PESCO (KP, including Peshawar, Mardan, Charsadda, Nowshera) is similar to LESCO.

QESCO (Balochistan) runs on subsidised rates to account for the remote area cost structure and lower income base.

TESCO (Tribal districts and merged areas) also runs subsidised.

For pinpoint accuracy on any DISCO, use our all-DISCO Electricity Bill Calculator, pick your utility from the dropdown, and punch in the FPA and QTR values from your last bill.

NEPRA SRO Timeline for 2026-27

Three key NEPRA S.R.O. notifications shape the current tariff landscape:

• S.R.O. 46(I)/2026 (13 January 2026): Set the base residential tariff structure for the 2026-27 fiscal year.
• S.R.O. 279(I)/2026 (12 February 2026): Revised specific slab rates after the January notification, reflecting revised generation cost projections.
• S.R.O. 459(I)/2026 (Q2 2026): Quarterly tariff adjustment implementing the QTR mechanism for the current quarter.

All notifications are archived on the NEPRA official website and referenced in every DISCO bill. If a source you read cites different rates than we do here, cross-check against the most recent SRO number since NEPRA has issued multiple notifications this fiscal year.

Six Practical Levers to Lower Your Bill

1. File your FBR return. Non-filers pay 7.5 percent Section 235 WHT on bills over Rs 25,000. On a Rs 30,000 bill that is Rs 2,250 per month saved just by filing.
2. Watch the slab-crossing threshold. Cut usage in the last 3-5 days of the cycle if you are near a slab boundary. Our calculators flag this automatically.
3. Aggressively reduce for 2-3 months if your 6-month average is drifting toward 200. Regaining protected status saves Rs 8 to Rs 12 per unit on the 100-200 slab plus the Rs 75 fixed charge.
4. Shift heavy loads off-peak. Run washing machine, geyser and dishwasher after 11 PM. TOU tariff is worthwhile if you can genuinely stick to this pattern.
5. Set AC thermostat to 24-26 C. Every degree colder adds roughly 6 percent to the AC's monthly running cost. Our AC Running Cost Calculator shows the exact per-degree math for your unit.
6. Solar with net billing. The structural fix for consistently high bills. A Rs 25,000 monthly bill household typically pays back a 5kW hybrid solar system in 3.5 to 4.5 years, and the system runs for 25+ years. Our Solar Payback Calculator models the math for your specific bill.

Calculate Your Exact Bill

For a pinpoint estimate that models every line item explained above, use our free calculators:

• LESCO Bill Calculator: Punjab specific rates with slab-crossing warning, TOU mode, protected overflow warning, and Rs 3.95 lifeline sub-slab.
• Electricity Bill Calculator Pakistan: All 11 DISCOs in one tool with DISCO dropdown and shared slab math.
• AC Running Cost Calculator: model the monthly cost of running your AC at different thermostat settings.
• Solar Payback Calculator: structural fix for consistently high bills, model your solar payback vs Behbood, NSC and bank FD returns.

All calculators run client-side in your browser. Your consumption data is never sent or stored.

Related Guides

• Tax Slabs 2026-27 Pakistan: FBR salary tax structure for 2026-27, useful context for the Section 235 non-filer WHT discussion above.
• Pakistan Fuel Cost Guide 2026: OGRA fuel prices and monthly commute cost planning, another energy-heavy household budget line item.

Sources and Verification

Rates are cross-verified against NEPRA S.R.O. 46(I)/2026, S.R.O. 279(I)/2026 and S.R.O. 459(I)/2026, plus aggregator citations from bill.com.pk, checkyourbill.pk and billcalculator.com.pk. Different aggregators sometimes cite different notifications so rate values can vary modestly across sources. For pinpoint accuracy on your own bill, punch the FPA and QTR values from your latest DISCO bill into our calculator, and verify base slab rates against the NEPRA official Consumer End Tariff page before disputing any charge.