Electricity Bill Tax Calculator Pakistan 2026-27
Work out the income tax added to a monthly electricity bill — for a home, a shop or office, and a factory — and see what it costs to stay a non-filer.
Your electricity bill
The total your electricity company charges, not counting the income tax line.
A home meter is charged 7.5% of the bill, and only when the bill reaches Rs. 25,000 and the owner is a non-filer. Only non-filers, and only when the monthly bill reaches Rs. 25,000. A filer’s home meter pays nothing at all.
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Income tax on this bill
home · 2026-27Rate applied
7.5%
Counts towards your income taxIt counts as income tax you have already paid. Put it on your yearly return and it comes off your final bill, or comes back as a refund if you owe less. Never file, and it is simply gone.
How this was worked out
This home bill of Rs. 35,000 is at or above Rs. 25,000 and you are a non-filer, so 7.5% of the bill is added: Rs. 2,625.
The full table for this year
What is added to an electricity bill, meter type by meter type.
Home meter — under Rs. 25,000
Nothing
Home meter — Rs. 25,000 or more
7.5% of the bill, and only for a non-filer
Shop, office or factory — Up to Rs. 500
Nothing
Shop, office or factory — Rs. 501 – Rs. 20,000
10% of the bill
Shop, office or factory — Above Rs. 20,000
Rs. 1,950 + 12% of the amount above Rs. 20,000 · Factory: Rs. 1,950 + 5% of the amount above Rs. 20,000
This money is not lost — but it is not automatic either
These deductions count as income tax you have already paid for the year. You claim them back by putting them on your yearly return, along with the certificates your bank, electricity company or operator can give you. Someone who never files never claims them, and the money simply stays with the FBR.
Read how to file your returnThree everyday taxes, three calculators
Most people pay all three without noticing. Each one has its own rules, so each has its own calculator.
Questions about income tax on electricity bills
Which meters are charged, from what bill size, and how to claim it back.
Is there income tax on a home electricity bill?
Only if you are a non-filer and the monthly bill is Rs. 25,000 or more. In that case 7.5% of the bill is added as advance income tax. For a filer, a home meter pays nothing.
How much tax is on a commercial electricity bill?
Nothing up to Rs. 500. From Rs. 501 to Rs. 20,000 it is 10% of the bill. Above Rs. 20,000 it is Rs. 1,950 plus 12% of the part above Rs. 20,000 for a commercial connection.
Is a factory charged the same as a shop?
Only up to Rs. 20,000. Above that a factory pays Rs. 1,950 plus 5% of the part above Rs. 20,000, against 12% for a shop or office on the same bill.
Does being a filer reduce the tax on a business bill?
No. Shop, office and factory meters are left out of the higher non-filer rates, so the same table applies to filers and non-filers alike. It is only home meters where your status changes the answer.
Which figure is the tax worked out on?
The gross bill your electricity company charges, including the sales tax and other charges on it. Enter the total before the income tax line to get the right answer.
Can I claim electricity tax back?
Yes, it is adjustable advance tax. Keep your bills, put the amounts on your yearly return, and they come off your final income tax bill or come back as a refund.
This calculator gives an estimate, not tax or legal advice. Your bill also carries sales tax, duties and other charges that are not income tax and are not shown here. Check anything you rely on with a qualified Pakistan tax professional.
More Pakistan tax calculators
Pick the calculator for your income or salary decision — each one uses current FBR rates.
Official sources
Every rate on this page comes from these official documents. Open them to check the figures yourself.
FBR Withholding Tax Rate CardThe FBR rate card updated to 30 June 2025. It carries the rates used for 2025-26 and 2026-27.
FBR Withholding Tax Rate Card 2023The FBR rate card updated to 30 June 2023, behind the 2023-24 and 2024-25 figures.
Income Tax Ordinance 2001The Ordinance itself, including the sections that create these deductions.
Finance Act 2026The budget law for 2026-27. It leaves these rates alone, so last year’s figures carry over.