A 400 unit electricity bill in Pakistan is about Rs 20,716 with the current adjustments, for an unprotected home with a 2 kW load. That is Rs 51.79 per unit.
It is the same for LESCO, MEPCO, IESCO, K-Electric and the rest, because all use the February 2026 national tariff.
Breakdown for 400 units
All 400 units are charged at the 301 to 400 slab rate of Rs 36.46. Fixed charges are Rs 400 per kW.
| Line | Working | Amount |
|---|---|---|
| Cost of electricity | 400 × 36.46 | Rs 14,584.00 |
| Fixed charges | 2.0 kW × Rs 400 | Rs 800.00 |
| FC surcharge | 400 × 3.23 | Rs 1,292.00 |
| Quarterly adjustment | 400 × 0.5194 | Rs 207.76 |
| Fuel adjustment | 400 × 1.1086 | Rs 443.44 |
| Electricity charges | Rs 17,327.20 | |
| Electricity duty | 1.5% of cost of electricity and QTA | Rs 221.88 |
| GST | 18% of the charges above and duty, rounded | Rs 3,079.00 |
| Duty on fuel adjustment | 1.5% of the fuel adjustment | Rs 6.65 |
| GST on fuel adjustment | 18% of the fuel adjustment and its duty, rounded | Rs 81.00 |
| Government charges | Rs 3,388.53 | |
| Total | Rs 20,715.73 |
Without an electricity duty line the bill would be Rs 20,446.20.
What unit 401 costs
Unit 401 moves the whole bill into the 401 to 500 slab: Rs 38.95 on every unit, and Rs 500 per kW in fixed charges.
- 400 units: Rs 20,715.73
- 401 units: Rs 22,197.09
That is well over Rs 1,000 for one unit.
Close to the income tax line
A 400 unit bill is still below Rs 25,000, so there is no income tax even for a non-filer. With the current adjustments a 2 kW home crosses Rs 25,000 somewhere between 440 and 450 units. Past that point, a non-filer pays 7.5% on the whole bill. The 500 units bill shows the effect.
The figures above use a 2 kW load, electricity duty at 1.5%, the August 2026 fuel adjustment, billed in October 2026 and the quarterly adjustment on September, October and November 2026 bills, without meter rent. They estimate the bill rather than reproduce it. Arrears or a late payment surcharge are added by the company, so pay the figure printed on your bill.
Questions people ask
How much is a 400 unit electricity bill in Pakistan?
About Rs 20,716 for an unprotected 2 kW home with the current adjustments, including 1.5% duty and 18% GST. Without duty it is about Rs 20,446. Use the electricity bill calculator for your own load.
What is the unit rate at 400 units?
Rs 36.46 per unit on all 400 units, under the February 2026 NEPRA tariff. With fixed charges, adjustments, the Rs 3.23 FC surcharge and taxes, the real cost is about Rs 51.79 per unit.
Do I pay income tax on a 400 unit bill?
No, not with the current adjustments on a normal load. The bill is about Rs 20,716, below the Rs 25,000 threshold. A much larger sanctioned load or arrears could change that.
Is a 400 unit bill the same in every city?
The tariff and adjustments are the same everywhere. Small differences come from electricity duty, meter rent and your sanctioned load. Check your bill for a duty line and untick it in the calculator if it is not there.
Last reviewed 9 October 2026. Results are estimates; official notices always take precedence.