Used where the monthly domestic bill reaches Rs 25,000.
Section 235 · FY 2026-27
Electricity Bill Tax Calculator Pakistan 2026-27
Estimate advance income tax on domestic, commercial and industrial electricity bills.
Registry FY-2026-27.2026-08-15Runs privately in your browserOfficial sources linked below
Domestic non-filers can face 7.5% once the monthly bill reaches Rs. 25,000. Commercial and industrial meters use a separate stepped schedule regardless of ATL status.
Private calculation
Enter your details
All amounts are in Pakistani rupees. Your entries stay in this browser.
No signup. No data upload. Verify final figures before filing or payment.
FY 2026-27 rate snapshot
A quick view of the main rates and distinctions used by this tool. The methodology and official links below provide the context.
Used for qualifying commercial bills up to Rs 20,000.
Eligible taxpayers may claim the amount in their return.
Electricity Bill Tax in Pakistan: rules, method and practical guidance
This calculator page is the main Pakistan Taxes hub for electricity bill tax. It combines the working calculator, FY 2026-27 basis, calculation explanation and every related article in one place.
What is electricity bill tax?
Electricity bills can include advance income tax under Section 235. The treatment depends on meter category, monthly bill amount and, for relevant domestic consumers, ATL status.
Commercial and industrial schedules are not the same as domestic treatment. The calculator separates the income-tax estimate from the electricity charge, sales tax, fuel adjustments and other utility components.
Calculation method
How the calculation works
- Select domestic, commercial or industrial meter type.
- Enter the monthly bill amount before the income-tax line.
- Apply the relevant threshold, fixed amount or percentage schedule.
- Add the estimated advance income tax to show the bill including that component.
Legal foundation
Finance Act and statutory basis
- Section 235 governs collection of tax through electricity bills.
- The First Schedule and FBR rate card distinguish consumer categories and bill bands.
- Finance Act amendments can change thresholds and percentages.
- Utility tariffs, GST, fuel adjustments and provincial charges are outside this income-tax calculation.
Inputs explained
What to enter in the calculator
- Use the amount before the Section 235 income-tax line.
- Meter type should match the utility account classification.
- ATL status matters only where the applicable schedule says it does.
Accuracy checks
Common calculation mistakes
- Applying the domestic rate to a business meter.
- Calculating tax on a total that already includes income tax.
- Treating every bill component as adjustable income tax.
- Discarding bills needed to support a return claim.
electricity bill tax PakistanSection 235commercial electricity taxdomestic non-filer electricity taxindustrial bill taxadjustable advance tax
Method and limits
What this estimate includes
Domestic non-filers can face 7.5% once the monthly bill reaches Rs. 25,000. Commercial and industrial meters use a separate stepped schedule regardless of ATL status.
The result is designed for planning. It does not replace a challan, payroll certificate, withholding statement, provincial assessment or professional opinion based on your full facts.
See rate governance, validation cases and change log →- FY 2026-27 calculation logic
- Clear separation of tax components
- No information sent to our server
- Final-payment verification reminder
Official sources used for this calculator
Rates can be changed by legislation, notification or provincial schedule. Open the source before relying on a material transaction.
FBR Withholding Rate CardSection 235 electricity-consumption withholding schedule.Open official source ↗Finance Act 2026The enacted federal tax changes for FY 2026-27.Open official source ↗Income Tax Ordinance 2001The consolidated federal income-tax law and schedules.Open official source ↗FBR IRISFile a return and reconcile any legally adjustable tax already paid.Open official source ↗
Last reviewed:
Electricity Bill Tax FAQ
Is this electricity-bill tax result final?
No. It is a planning estimate based on the details entered and the published rates described on this page. Your withholding agent, excise office, provincial authority or FBR assessment remains the final figure.
Does this calculator store my information?
No. The calculation runs in your browser. Pakistan Taxes does not receive or store the amounts you enter.
Can electricity tax be claimed in my return?
It is generally adjustable advance income tax. Keep the bill and withholding evidence and claim the eligible amount when filing.