Start with the units and sanctioned load printed on your HESCO bill. With the current adjustments, 450 units for an unprotected 2 kW home comes to about Rs 24,766 for a non-filer and Rs 24,766 for someone on the Active Taxpayers List.
HESCO is the Hyderabad Electric Supply Company. It serves Hyderabad and southern Sindh outside Karachi. Summer bills in Sindh are often large, so the income tax rule is the part of this page most HESCO users should read.
Worked example: 450 units, unprotected, 2 kW, non-filer
At 450 units all units are charged Rs 38.95, and the fixed charge is Rs 500 per kW.
| Line | Working | Amount |
|---|---|---|
| Cost of electricity | 450 × 38.95 | Rs 17,527.50 |
| Fixed charges | 2.0 kW × Rs 500 | Rs 1,000.00 |
| FC surcharge | 450 × 3.23 | Rs 1,453.50 |
| Quarterly adjustment | 450 × 0.5194 | Rs 233.73 |
| Fuel adjustment | 450 × 1.1086 | Rs 498.87 |
| Electricity charges | Rs 20,713.60 | |
| Electricity duty | 1.5% of cost of electricity and QTA | Rs 266.42 |
| GST | 18% of the charges above and duty, rounded | Rs 3,687.00 |
| Duty on fuel adjustment | 1.5% of the fuel adjustment | Rs 7.48 |
| GST on fuel adjustment | 18% of the fuel adjustment and its duty, rounded | Rs 91.00 |
| Income tax (non-filer) | 7.5% of the bill | Rs 0.00 |
| Government charges | Rs 4,051.90 | |
| Total | Rs 24,765.50 |
Before income tax the bill is Rs 24,765.50. That is over Rs 25,000, so a non-filer pays 7.5% on the whole amount: Rs 0.00.
Income tax on HESCO bills
Under section 235 of the Income Tax Ordinance, domestic bills of Rs 25,000 or more carry 7.5% income tax for people not on FBR's Active Taxpayers List. It is charged on the full bill including GST, not only on the part above Rs 25,000.
With the current adjustments, a 2 kW unprotected home crosses Rs 25,000 somewhere between 440 and 450 units. So 440 units is about Rs 24,241.34 with no income tax, while 450 units is about Rs 24,765.50.
If the connection is in the name of someone on the ATL, this tax is not charged. Tick the ATL box in the calculator to see the bill without it.
HESCO unit price and electricity duty
HESCO charges the national uniform rates on the unit price page. Each unit also carries the fuel adjustment (Rs 1.1086), the quarterly adjustment (Rs 0.5194) and the Rs 3.23 FC surcharge.
Electricity duty in Sindh has historically been 1.5% on homes. The federal government said in 2025 it would stop collecting it through bills, but K-Electric in Sindh still lists 1.5% for homes. Check your HESCO bill. Without duty, 450 units comes to about Rs 24,442.60.
Reading your HESCO bill
Take the units consumed for the month and the sanctioned load in kW from your bill. If the bill shows an income tax line and you are a filer, the name on the connection may not match the ATL record.
Across the district lines, SEPCO and K-Electric bill on the same uniform tariff: see the SEPCO bill calculator and the K-Electric bill calculator.
HESCO bill by units
Bills for an unprotected HESCO home that is not on the Active Taxpayers List, 2 kW load, current adjustments, duty included.
| Units | Cost of electricity | Estimated total bill |
|---|---|---|
| 200 200 units bill | Rs 5,782 | Rs 8,786 |
| 300 300 units bill | Rs 9,930 | Rs 14,448 |
| 400 400 units bill | Rs 14,584 | Rs 20,716 |
| 450 | Rs 17,528 | Rs 24,766 |
| 500 500 units bill | Rs 19,475 | Rs 29,439 |
| 600 | Rs 24,132 | Rs 36,500 |
| 700 | Rs 29,295 | Rs 43,767 |
Treat this as a check on your HESCO bill, not a replacement. Arrears, any late payment surcharge, instalments and the days between readings change the payable amount. qaaf is independent of HESCO and NEPRA; pay what the bill says.
Questions people ask
What is the HESCO unit price?
HESCO homes pay the February 2026 NEPRA uniform rates, from Rs 10.54 (protected) to Rs 47.20 (unprotected above 700 units). At 450 units every unit is Rs 38.95 before adjustments and taxes.
Why is there income tax on my HESCO bill?
Because the bill is Rs 25,000 or more and the name on the connection is not on FBR's Active Taxpayers List. The rate is 7.5% of the whole bill. Filers on the ATL are not charged.
How much is a 450 unit HESCO bill?
About Rs 24,766 for a non-filer and Rs 24,766 for a filer, for an unprotected 2 kW home with the current adjustments with duty included.
Is HESCO the same tariff as K-Electric?
Yes. Since February 2026 K-Electric also charges the national uniform tariff, and the fuel and quarterly adjustments are set in the same NEPRA decisions. The K-Electric bill calculator gives the same result for the same inputs.
Last reviewed 9 October 2026. Results are estimates; official notices always take precedence.