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Your Electricity Bill Explained, Line by Line

Last updated: 16 August 2026

A Pakistani electricity bill packs fifteen or more numbers onto one page, and only one of them is the cost of the electricity you actually used. Below is a complete sample bill with every field annotated: what it is, where it comes from, and whether you can do anything about it. Once you can read this one, you can read your own.

This is not a real bill. Illustrative figures only. These amounts are made up to show how a bill is put together — they are not current approved rates. For real rates see the NEPRA tariff schedule; for your own bill, look it up with your reference number.

SAMPLE

Electricity bill — August 2026

Company
SAMPLE ELECTRIC SUPPLY COMPANY
Consumer name
SAMPLE CONSUMER
Address
HOUSE 00, SAMPLE STREET, SAMPLE TOWN
Reference No.
00000000000000
Billing month
AUG 2026
Tariff
A-1(a) DOMESTIC — UNPROTECTED
Sanctioned load
2 kW
Connection date
01-01-2015
  • Units consumed250 kWh
  • Cost of electricity (current charges)Rs 8,750.00
  • Fuel Price Adjustment (FPA / F.P.A)Rs 625.00
  • Quarterly Tariff Adjustment (QTA)Rs 500.00
  • Fixed chargesRs 400.00
  • Meter rentRs 25.00
  • Electricity duty (E.D)Rs 131.25
  • General Sales Tax (GST)Rs 1,845.00
  • PTV licence fee (TV fee)Rs 35.00
  • Arrears / previous balanceRs 0.00
  • Payable within due dateRs 12,311.25
  • Due date15-09-2026
  • Late payment surcharge (LPS)Rs 1,231.13
  • Payable after due dateRs 13,542.38

Every field, annotated

Each card below is one field from the bill above. On a phone they read top to bottom as plain field-name and meaning pairs — nothing here needs to be pinched or zoomed.

Reference No.

On the sample bill00000000000000

The 14-digit code that identifies this connection in the national billing system. It is the only thing you need to look a bill up online. It belongs to the meter, not to the person, so it does not change when the account holder changes — note it down once and you can check every future bill without the paper copy.

Units consumed

On the sample bill250 kWh

The electricity used this month in kilowatt-hours, worked out as this month's meter reading minus last month's. This single number drives almost everything below it: which tariff slab you land in, your per-unit rate, and your fixed charge band. If it looks wrong, compare it with the previous three months before assuming the bill is right.

Cost of electricity (current charges)

On the sample billRs 8,750.00

The energy charge: your units priced through NEPRA's slab system, and the only line on the bill genuinely about how much electricity you used. Note how it is calculated — this sample consumer is UNPROTECTED, and domestic billing is not telescopic for them: every one of the 250 units is charged at the rate of the band 250 reaches, not the first 100 at one rate and the next 100 at another. Crossing a band boundary therefore reprices the whole month.

Fuel Price Adjustment (FPA / F.P.A)

On the sample billRs 625.00

A monthly correction for what fuel actually cost the generators, usually about two months earlier. It is charged per unit, so it scales with your usage. When fuel costs fall it can appear as a credit. The FPA is the main reason two months with identical units can produce different bills — it is set nationally and no distribution company can waive it.

Quarterly Tariff Adjustment (QTA)

On the sample billRs 500.00

A separate periodic adjustment, applied for a defined number of months at a time, that reconciles capacity, transmission and other allowed costs across the whole sector. Like the FPA it is charged per unit and set by NEPRA — but it runs on a quarterly cycle rather than a monthly one, which is why it can sit on your bill unchanged for several months and then jump.

Fixed charges

On the sample billRs 400.00

A rupees-per-kilowatt monthly charge for keeping capacity available to you — the wires, the transformer, the metering — whether you draw on it or not. It is banded by consumption slab and protected status, so it rises as your usage rises. It is why a nearly empty house still receives a bill that is not nearly zero.

Meter rent

On the sample billRs 25.00

A small monthly amount for the meter itself, which is the distribution company's property rather than yours. It is a flat figure that does not move with usage. On many bills it sits with the service or service-rent line.

Electricity duty (E.D)

On the sample billRs 131.25

A provincial levy charged as a percentage of the variable (energy) portion of your bill. It is collected by the distribution company on the provincial government's behalf — the company is a collection agent here, not the beneficiary.

General Sales Tax (GST)

On the sample billRs 1,845.00

Federal sales tax, charged as a percentage on the electricity charges plus most of the surcharges above. Because it is applied on the subtotal rather than on the energy line alone, GST is normally the single largest tax item on a domestic bill.

PTV licence fee (TV fee)

On the sample billRs 35.00

The Pakistan Television licence fee, collected through electricity bills for administrative convenience. It is a flat monthly figure, has nothing to do with your electricity use, and applies whether or not you own a television.

Arrears / previous balance

On the sample billRs 0.00

Anything unpaid from earlier months, carried forward onto this bill. A non-zero figure here means a previous bill was not paid, was paid short, or was paid too late to be recorded before this bill was generated. If you paid recently, check the date the bill was issued before treating an arrears line as an error.

Payable within due date

On the sample billRs 12,311.25

Everything above, added up. This is the amount to pay, and it is the figure a bank counter, an ATM or a wallet app expects if you pay on or before the due date.

Due date

On the sample bill15-09-2026

The last day to pay at the normal amount. Banks and payment channels credit on their own timetable, so paying on the due date itself is cutting it fine — paying a couple of days early is the difference between the two totals on this bill.

Late payment surcharge (LPS)

On the sample billRs 1,231.13

The penalty added if you pay after the due date. It is a percentage of the current bill amount, so it grows with the bill: on this sample it is the difference between the two totals printed at the bottom. Miss the due date on a large summer bill and the surcharge alone can exceed a whole low-season bill.

Payable after due date

On the sample billRs 13,542.38

The higher figure you pay once the due date has passed: the amount above plus the late payment surcharge. Two totals on one bill confuses a lot of people — always check which of the two you are being asked for.

Consumer status (protected / unprotected)

On the sample billUNPROTECTED

Domestic consumers are split into protected and unprotected. Protected consumers keep their monthly units at or below a set threshold for a set run of consecutive months and are charged noticeably lower per-unit rates; go over it, and you move to unprotected rates. This sample consumer is unprotected. The status is printed on the bill and is worth checking every month, because crossing the line in a single hot month can cost you the lower rate.

How the total is actually built

The order matters, because each step is calculated on the one before it rather than on the energy charge alone. On the sample bill it goes like this:

  1. Cost of electricityRs 8,750.00
  2. Fuel price adjustmentRs 625.00
  3. Quarterly tariff adjustmentRs 500.00
  4. Fixed chargesRs 400.00
  5. Meter rentRs 25.00
  6. Electricity dutyRs 131.25
  7. GSTRs 1,845.00
  8. PTV licence feeRs 35.00
  9. ArrearsRs 0.00
  10. Payable within due dateRs 12,311.25
  11. Late payment surcharge (if you pay late)Rs 1,231.13
  12. Payable after due dateRs 13,542.38

Notice the shape of it. The electricity itself is Rs 8,750.00 of a Rs 12,311.25bill — around seven rupees in every ten. The rest is adjustments, fixed costs and tax. That is why “units × the rate I saw in the news” never matches the total at the bottom of a real bill, and why cutting units reduces a bill by less than people expect: the fixed and flat items do not move at all.

Protected and unprotected: the line worth watching

Domestic consumers sit in one of two categories, and the difference between them is large. A protected consumer is defined as a Non-ToU residential consumer using 200 kWh or less per month, consistently for the past six months (S.R.O. 1165(I)/2022, PART-II, A-1 Residential). Unprotected consumers pay the standard schedule.

The “Non-ToU” condition is the part almost every explanation leaves out, and it disqualifies people outright. A sanctioned load of 5 kW or above requires Time-of-Use metering and A-1(b) billing, so such a household can never be protected at any level of consumption — fifty units a month would not help. The sanctioned load is printed in the bill header, in kW; on the sample above it is 2 kW, so this consumer at least clears that test. Full definitions, including lifeline, are on our tariff page.

The practical consequence is that a single hot month can be expensive twice over: once for the extra units, and again for losing protected status and the lower rates that come with it. If your bill shows you as protected and your usage is creeping towards the threshold, that is the month to be careful — not the month after, when the status has already gone. Your status is printed on the bill; on the sample above it reads UNPROTECTED — and with a 2 kW sanctioned load, this consumer is at least eligible on the Non-ToU test.

The slab system, in one paragraph

The energy charge is not one rate applied to all your units. Consumption is divided into slabs — bands of units — and the rate steps up as you cross each boundary, with the higher rate applying to the units in the upper band. Crossing a boundary therefore raises the cost of the units above it, which is why bills can jump sharply for a modest rise in usage near a threshold. The current approved slab boundaries and per-unit rates are published by NEPRA; we reproduce them only once we have checked them against the notification, so where you see a dash on this site, it means we have not verified that figure yet rather than that it is zero. Our plain-language walkthrough is in unit slabs, FPA & taxes explained.

What to check first when a bill looks wrong

  1. Units, not rupees.Compare this month's units against the same month last year, not last month — Pakistani usage is intensely seasonal, and a July-to-August comparison tells you very little.
  2. The meter reading dates. A billing period stretched to 35 days pulls in extra units and can push you into a higher slab through no change in habit.
  3. The arrears line. A payment made close to the bill date may not have been recorded yet. Check the issue date before treating arrears as an error.
  4. Your status. If you were protected last month and are unprotected now, that alone explains a large part of the increase.
  5. Only then, the surcharges. The FPA and quarterly adjustment are set nationally. They explain a rise, but they are not something your distribution company can reverse for you.

If after all that the units genuinely do not match your usage, the issue is a meter reading, and that is a complaint for your distribution company — the company named at the top of your bill — not for the billing website. Each of our twelve company pageslists that company's own complaint channels.

Where the figures on a real bill come from

Your reading is taken by a meter reader employed by your distribution company. That reading, your tariff category and your sanctioned load go into the national billing system run by the Power Information Technology Company (PITC), which generates the bill you receive on paper and the identical copy you can pull up online with your reference number. The rates it applies are set by NEPRA and are the same across the mainland distribution companies for a given category; Azad Jammu & Kashmir is billed separately and is not guaranteed to match. eBill Pakistan is independent of both PITC and the distribution companies — see our editorial policy.

Sample bill: frequently asked questions

Why are there two different totals on my electricity bill?
One is the amount payable within the due date and the other is the amount payable after it. The second figure includes the late payment surcharge. Always check which of the two a payment counter or app is asking for — paying the higher figure when you did not need to is money you do not get back.
Which line is the actual cost of the electricity I used?
Only the 'cost of electricity' (current charges) line. Everything below it — fuel price adjustment, quarterly adjustment, fixed charges, duty, GST and the TV fee — is added on top, which is why a bill is usually far larger than units × the headline rate.
What is the difference between the FPA and the quarterly tariff adjustment?
Both are per-unit adjustments set nationally rather than by your distribution company, but they run on different cycles. The fuel price adjustment changes every month and reflects what fuel actually cost the generators about two months earlier. The quarterly tariff adjustment is fixed for a period at a time and reconciles capacity and transmission costs, so it can sit unchanged for months and then step up.
Why do I pay fixed charges and meter rent when I barely used any electricity?
Because they are not charges for electricity. Fixed charges pay for capacity being held available to your connection, and meter rent pays for the meter itself, which belongs to the distribution company. Both apply regardless of usage, which is why a nearly empty house still gets a bill that is not nearly zero.
Is this a real bill?
No. Every figure on this page is invented, the reference number is all zeros and the consumer is 'Sample Consumer'. It exists to explain the layout, not to state what anything currently costs. To see your own real bill, enter your 14-digit reference number on the homepage.

Now read your own bill. Enter your 14-digit reference number — free, no sign-up.

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