NEPRA Tariff 2026: All DISCOs Per Unit Rates Explained (LESCO, K-Electric, IESCO + 8 More)

Pakistan's electricity tariffs are some of the most-Googled numbers in the country every month, for good reason. Bills are slab-based and progressive, NEPRA notifies new rates quarterly, FPA and QTR add Rs 1-5/unit on top, GST is 18% on most of the bill, and non-filers face an extra income tax line. This guide explains how the entire bill is built, what each DISCO charges in 2026, and how to verify your bill is correct before paying.

How a Pakistani electricity bill is actually built (line by line)

A domestic Pakistani electricity bill is the sum of:

1. Energy charges = sum of (units in each slab × that slab's rate). This is progressive, first 100 units always at the lowest slab rate, never at the top.
2. Fuel Price Adjustment (FPA) = units × current FPA rate. Notified monthly by NEPRA based on actual fuel cost vs projected.
3. Quarterly Tariff Adjustment (QTR) = units × current QTR rate. Notified quarterly for capacity payments, distribution losses, etc.
4. Neelum-Jhelum Surcharge = units × Rs 0.10. Funds the Neelum-Jhelum hydropower project.
5. Electricity Duty = 1.5% of (energy charges + FPA + QTR + NJ surcharge). Provincial duty.
6. TV Fee = Rs 35 flat for domestic connections (funds PTV).
7. GST (Sales Tax) = 18% of (sum of #1-6 above). Updated to 18% in Finance Act 2025.
8. Income Tax (Section 235) = withholding tax for non-filers on bills above Rs 25,000. Filers usually exempt.
9. Late payment surcharge = ~10% if paid after due date.

Our Electricity Bill Calculator Pakistan runs all of this for you across all 11 utilities.

Domestic slab rates, Q2 2026 illustrative

Approximate domestic tariff slabs effective Q2 2026 (PKR per unit), national average, actual DISCO-specific rates vary within ±1 rupee:

Protected (Lifeline) slab

For households consistently using ≤200 units / month for 6 consecutive months.

Unprotected slab (most homes)

For households crossing 200 units in any month over the last 6.

These are NEPRA-base rates, the actual rate on your bill includes FPA and QTR on top, which can swing the per-unit cost by Rs 1-5 either direction in any given month.

All 11 DISCOs / utilities, what they cover

K-Electric is unique, it is a privately-listed utility, not a state-owned DISCO, and operates under its own multi-year tariff determination with NEPRA. The slab structure is similar but exact per-unit rates differ slightly.

Slab math: why 300 units does NOT cost 300 × top rate

This is the single most-misunderstood part of the Pakistani electricity bill, and it almost always works in your favour vs assumption.

Wrong assumption: 300 units × Rs 34.26 (the 201-300 slab rate) = Rs 10,278.

Correct math: 100 × 23.59 + 100 × 30.07 + 100 × 34.26 = 2,359 + 3,007 + 3,426 = Rs 8,792.

The reason: each slab range applies only to the units IN that range. The first 100 units always pay the cheapest rate, even if your total is 300 or 800.

If you cross a slab boundary and worry that "now all my units cost the top rate", relax, that is wrong. Only the units above the boundary pay the higher rate.

However: there is a quirk called the slab benefit removal for unprotected consumers above 400 units in some tariff schedules, if total monthly consumption exceeds 400 units, the entire bill is computed at unprotected rates (which we already use for unprotected); the protected slab benefit is removed. This is why unprotected rates are higher across the board.

FPA and QTR: the monthly wild card

The FPA can be negative in months where actual fuel costs come in below projection (rare but happens). QTR is almost always positive. Both are shown as separate line items on every bill.

You can verify your bill's FPA / QTR by checking the NEPRA notification on nepra.org.pk for that month, they publish a press release and full tariff order for each adjustment.

Worked example: 450-unit unprotected LESCO bill, Q2 2026

A Lahore household, unprotected, 450 units, filer, with no FPA / QTR for simplicity:

Add FPA / QTR, at +Rs 3/unit combined, that adds 450 × 3 = Rs 1,350 to variable charges, plus knock-on duty + GST ≈ Rs 1,660. So a real bill in that month might be Rs ~19,500.

Why Pakistani electricity bills shock people every year

Three reasons your bill jumps even when usage stays flat:

1. Annual NEPRA tariff revision (usually July, aligned with federal budget). Average increase 8-15% per year since 2020.
2. Monthly FPA escalation when fuel prices rise (especially LNG-driven cycles).
3. Quarterly QTR adjustments for capacity payments to idle power plants that Pakistan still owes generation companies under take-or-pay contracts.

The compounded effect: a household paying Rs 15,000 / month in 2020 for 500 units now pays Rs 28,000-35,000 for the same 500 units in 2026. This is why solar is no longer a luxury, it is a hedge against tariff inflation. See our 5kW Solar System Pakistan Complete Guide for the alternative math.

How to verify your bill (catch over-billing fast)

When the bill arrives, check in this order:

1. Units consumed, does it match the meter reading you can see? If the bill says 700 units but your meter is at a reading consistent with 500, the meter reader is wrong (very common). Photograph the meter monthly with your phone for evidence.
2. Slab rates, Q2 2026 first slab unprotected is Rs 23.59. If your bill shows a different number for 1-100 units, check the NEPRA notification for that month.
3. FPA / QTR, these appear as separate line items. Cross-check the unit rate against NEPRA's published notification for that month.
4. GST, should be 18%, not 17% (was updated in Finance Act 2025). If you see 17%, the DISCO is using outdated software.
5. Income tax, if you are a filer and you see income tax on your bill, complain. Filing status is verified against FBR's Active Taxpayer List monthly; the DISCO should not be applying Section 235 to filers.
6. TV Fee, Rs 35 flat. If higher, that is wrong.
7. Total, run it through our Electricity Bill Calculator Pakistan with your DISCO and units. Should match within ±5%.

Common over-billing pattern: meter reader estimates (rather than physically reading the meter) when access is difficult. Estimates always trend high (DISCO's risk-management bias). When the actual reading is taken next month, it should adjust, but many customers do not catch this and pay the inflated bill.

How to become a filer and save income tax

Section 235 withholding tax on electricity bills is one of the biggest dead-loss expenses for Pakistani non-filers, easily Rs 5,000-15,000 / year on a typical bill, sometimes more.

To become a filer:

1. Get an NTN (National Tax Number) via the FBR IRIS portal at iris.fbr.gov.pk, free, takes 1-2 days.
2. File the annual income tax return (Form ITR 116(B) for salaried, or relevant Form for self-employed / business). If you have no taxable income, file a nil return, still gets you on the Active Taxpayer List.
3. Wait for FBR to publish you on the next monthly ATL update (1st of every month after filing).
4. From the next bill cycle, your DISCO should stop applying Section 235.

The same filer status also saves you withholding tax on bank transactions, property transactions, vehicle registration and many other touchpoints. ROI of 30 minutes of paperwork: huge.

Frequently asked questions

What is the per-unit rate of LESCO in 2026?

Approximate domestic unprotected: 1-100 units Rs 23.59, 101-200 Rs 30.07, 201-300 Rs 34.26, 301-400 Rs 39.15, 401-500 Rs 41.86, 501-600 Rs 43.34, 601-700 Rs 47.83, 700+ Rs 48.84. Plus FPA, QTR, surcharges and taxes. Exact current rates on the LESCO tariff schedule page.

Why is GST 18% instead of 17% on my electricity bill?

Updated in Finance Act 2025 from 17% to 18%. Effective on bills issued from FY 2025-26 onwards.

How is Protected slab different from Unprotected?

Protected = consistently ≤200 units / month for 6 consecutive months. Rates roughly 30-50% cheaper. Cross 200 units in any single month and you fall out for 6 months. Most households running ACs in summer never qualify.

What is the Neelum-Jhelum Surcharge?

Rs 0.10 per unit, funds the Neelum-Jhelum hydropower project. Tiny on small bills, but adds up, Rs 45 on a 450-unit bill, Rs 80 on an 800-unit bill.

How accurate is the Electricity Bill Calculator Pakistan tool?

Within ±5% for domestic bills. Differences come from FPA / QTR being slightly different from your entered value, or commercial / industrial tariff schedules not modelled.

Bottom line

Pakistani electricity bills are progressive (slab-based, not flat), the per-unit rate you see on the bill is just the start (FPA, QTR, surcharges, duty, GST and possibly income tax double it), and rates rise 10-15% per year on average. Becoming a filer alone saves Rs 5-15k / year for most households. Installing solar with net metering is the most durable structural hedge against tariff inflation. Verify every bill against our Electricity Bill Calculator Pakistan before paying, overcharges are common and unchallenged in most homes.