Every line on your Pakistan electricity bill, explained
Your MEPCO, LESCO, IESCO, K-Electric or any DISCO bill has 8 core line items. Roughly 60% of the total is the units × slab rate; the other 40% is a stack of adjustments, duties, and taxes. Here's what each one means, how it's calculated, and which ones you can push back on.
The 8 line items on every DISCO bill
| Line item | Formula | Typical (500 units) | Disputable? |
|---|---|---|---|
| Cost of Energy | Units × slab rate (Rs. 11.69 – 42.72) | Rs. 8,000 – 25,000 | Yes — if reading is wrong |
| FPA (Fuel Price Adjustment) | Units × monthly NEPRA rate (typ. Rs. 1.5 – 4.5) | Rs. 500 – 2,700 | Yes — refunds possible |
| QTA (Quarterly Tariff Adjustment) | Units × quarterly rate (varies) | Rs. 200 – 1,500 | No |
| Electricity Duty (ED) | 1% – 1.5% of Cost of Energy (province-specific) | Rs. 100 – 400 | Only if wrong category |
| TV Fee | Flat Rs. 35 (domestic) / Rs. 60 (commercial) | Rs. 35 | No — statutory |
| GST @ 18% | 18% × (Energy + FPA + QTA + ED) | Rs. 1,500 – 5,000 | No |
| Income Tax | 7.5% × (Bill − 25,000), non-filers only | Rs. 0 – 3,000 | Yes — file return |
| Late Payment Surcharge | 10% of Cost of Energy if paid after due date | Rs. 0 – 2,500 | No |
Worked example: a 500-unit Unprotected bill in July 2026
Assume a Lahore household on the LESCO Unprotected residential tariff, 500 units consumed, non-filer, paid on time.
- Cost of Energy: 100 × 22.95 + 100 × 30.05 + 100 × 34.24 + 100 × 39.15 + 100 × 42.72 = Rs. 16,911
- FPA @ Rs. 2.10/unit × 500 = Rs. 1,050
- QTA @ Rs. 1.35/unit × 500 = Rs. 675
- ED @ 1.5% of energy = Rs. 254
- TV Fee = Rs. 35
- GST @ 18% of (16,911 + 1,050 + 675 + 254) = Rs. 3,406
- Income Tax (non-filer, bill > 25k? no) = Rs. 0
- Total payable: Rs. 22,331
The unit cost alone is 76% of the bill. FPA + QTA + ED add 9%, and GST is a flat 15% on top. Play with the numbers in the bill calculator.
Where the money actually goes
Roughly 40% of your cost-of-energy line is the capacity charge — money paid to IPPs to keep generation available whether the grid uses it or not. Another 25% is fuel cost (LNG, coal, imported furnace oil). The remaining 35% covers T&D losses, DISCO operating cost, and PHL debt servicing.
That's why energy-saving alone cannot cut your bill in half: cutting 20% of your units only saves you 60% of 20% × cost-of-energy — the FPA, QTA, capacity component and GST scale with units too, but the fixed portion of a Rs. 45/unit tariff is stubborn. The two biggest bill-crushers remain: (a) drop into the Protected slab by staying < 200 units for 6 straight months, and (b) go rooftop solar and eliminate 60–80% of billed units. Both are covered in depth on our Protected checker and solar payback pages.