WAPDA Electricity Tariff Slabs Pakistan 2026 — Full Rate Guide

Q: What is the difference between protected and unprotected consumers?

Protected consumers are residential users who have not exceeded 200 units in any of the last 6 consecutive months. They get heavily subsidised rates: Rs 7.74/unit for 1-100 units and Rs 10.06/unit for 101-200 units. If you cross 200 units even once, you become unprotected and stay so for the next 6 months minimum, with tariffs starting at Rs 13.48/unit. The protected category is being phased out under the IMF programme — caps tighten each fiscal year.

Q: How many tariff slabs does WAPDA have in 2026?

Residential consumers face 7 active slabs: 1-100, 101-200, 201-300, 301-400, 401-500, 501-700, and above 700 units. Including the two protected sub-slabs, you can think of it as 9 brackets. Once you cross 700 units in a month, your entire consumption is billed at Rs 42.72/unit (plus FPA, GST, surcharges) — the famous "off-peak punishment" slab.

Q: How is GST 17% calculated on my bill?

GST 17% (general sales tax) is applied to the entire variable charge — units consumed at slab rate plus FPA plus financing cost surcharge plus Neelum-Jhelum surcharge. It is NOT applied to the fixed TV fee or PTV licence. For protected consumers (under 200 units), GST is still levied at 17% on the subsidised rate. A typical 300-unit bill carries Rs 1,500-2,500 of GST alone.

Q: What is the financing cost surcharge?

A Rs 3.23/unit surcharge introduced in 2023 and extended through 2026 to service Pakistan's circular debt borrowings. It applies to all consumers above 200 units. It is a flat per-unit charge, taxable under GST, and is one of the biggest reasons unit cost for slab-5 consumers exceeds Rs 60/unit including all add-ons.

Q: Why is my bill higher than the slab rate suggests?

The advertised slab rate (e.g. Rs 34.39/unit for 301-400 units) is only the base energy charge. By the time NEPRA adds FPA (Rs 3-6/unit), FC surcharge (Rs 3.23/unit), Neelum-Jhelum surcharge (Rs 0.10/unit), GST 17%, fixed meter rent, PTV licence and any electricity duty (in some provinces), your effective rate is 60-90% higher than the slab number. A "Rs 34/unit" slab is really a Rs 55-62/unit cost.

Q: Do all DISCOs charge the same tariff?

The energy charge (slab rates) is uniform across all WAPDA DISCOs — LESCO, MEPCO, IESCO, GEPCO, FESCO, PESCO, HESCO, QESCO, TESCO and SEPCO. FPA is also notified centrally. K-Electric (Karachi) has its own tariff filed separately with NEPRA, usually within 5% of the WAPDA number. Provincial electricity duty differs: Punjab adds 1.5%, Sindh 1.5%, KP 1%, Balochistan 0%.

Open a Pakistani electricity bill and you’ll see at least 14 line items: energy charge, FPA, GST, FC surcharge, Neelum-Jhelum surcharge, electricity duty, TV fee, meter rent, late payment surcharge… The slab rate printed on the back of the bill is only one piece of the puzzle, and it’s usually the smallest.

This guide walks through every component of the 2026 WAPDA residential tariff, who pays what, and how to actually compute your bill from a meter reading. All numbers are from the NEPRA tariff determination dated 2 January 2026, applicable to LESCO, MEPCO, IESCO, GEPCO, FESCO, PESCO, HESCO, QESCO, TESCO and SEPCO. K-Electric is similar but filed separately.

The 2026 residential slab table

Category	Slab	Energy charge (Rs/unit)
Protected	1 – 100 units	Rs 7.74
Protected	101 – 200 units	Rs 10.06
Unprotected	1 – 100 units	Rs 13.48
Unprotected	101 – 200 units	Rs 18.95
Unprotected	201 – 300 units	Rs 22.14
Unprotected	301 – 400 units	Rs 27.94
Unprotected	401 – 500 units	Rs 32.03
Unprotected	501 – 700 units	Rs 35.24
Unprotected	Above 700 units	Rs 42.72

Important: above 200 units, Pakistan uses an off-peak slab system, not a marginal system. If you consume 701 units in a month, the entire701 units are billed at Rs 42.72/unit — not just the unit above 700. Crossing a slab boundary by even 1 unit can add Rs 3,000–7,000 to your bill.

Protected vs unprotected: the 200-unit rule

A consumer is protected only if they have stayed at or below 200 units in every one of the last 6 consecutive months. Cross 200 even once, and you become unprotected, paying nearly 2x the energy charge plus the financing surcharge.

To return to protected status, you must stay at or below 200 units for 6 consecutive months again. New connections start in the unprotected category by default; only your billing history can earn the protected designation.

Under the IMF’s Stand-By Arrangement, the protected category is being phased down. The 200-unit threshold was 300 in 2022 and 200 in 2024. Speculation in NEPRA circles points to a 100-unit cap by FY2027 — the protected slab as we know it may not exist by then.

The add-ons: where the bill actually comes from

Fuel Price Adjustment (FPA)

FPA is a monthly correction NEPRA notifies on the 15th of each month, retroactively adjusting last month’s bills for the actual fuel cost of generation. It is shown as a separate line on the bill, charged per unit consumed, and itself attracts GST 17%.

2026 FPA values so far: Jan Rs +3.21, Feb Rs +2.55, Mar Rs +1.91, Apr Rs +4.85, May Rs +6.80. The trend depends almost entirely on RLNG and furnace oil prices. FPA can also be negative in months with high hydel generation (typically July–September).

Financing Cost Surcharge (FC surcharge)

A flat Rs 3.23/unit on all consumption above 200 units, used to service circular debt borrowings. Introduced October 2023, extended to FY2026 in the 2 January determination. Applies to commercial and industrial slabs too. Attracts GST 17%.

Neelum-Jhelum surcharge

Rs 0.10/unit earmarked for the Neelum-Jhelum hydropower project. Applies to all consumers above 200 units. Small in absolute terms but always present.

General Sales Tax (GST 17%)

Charged on the sum of energy charge + FPA + FC surcharge + Neelum-Jhelum surcharge. Notapplied to the fixed TV fee, meter rent or PTV licence. Note that protected consumers do not get any GST exemption; the 17% applies to their subsidised rate as well.

Electricity duty

A provincial levy on the energy charge:

Punjab (LESCO, MEPCO, GEPCO, FESCO): 1.5%
Sindh (HESCO, SEPCO, K-Electric): 1.5%
KP (PESCO, TESCO): 1.0%
Balochistan (QESCO): 0%
ICT (IESCO Islamabad zone): 1.5%

Fixed charges

Single-phase meter rent: Rs 35/month
Three-phase meter rent: Rs 75/month
PTV licence (TV fee): Rs 35/month (residential)
Sanctioned-load fixed charge(over 5 kW load): Rs 400/kW/month — a 2024 addition that hits homes with central AC, EV chargers and tube wells.

Worked example: 450-unit unprotected bill, LESCO, May 2026

450 units × Rs 32.03 = Rs 14,414 (entire consumption at slab 5 rate, off-peak system)

FPA (May Rs 6.80): 450 × Rs 6.80 = Rs 3,060
FC surcharge: 450 × Rs 3.23 = Rs 1,454
Neelum-Jhelum: 450 × Rs 0.10 = Rs 45
Variable subtotal: Rs 18,973
GST 17% on variable: Rs 3,225
Electricity duty (Punjab 1.5% on energy charge only): Rs 216
Single-phase meter rent: Rs 35
PTV licence: Rs 35

Total bill: Rs 22,484 for 450 units = effective Rs 49.96/unit.

The advertised slab rate was Rs 32.03 — the actual cost is 56% higher once everything is added. This is why the AI Bill Analyzerexists: it parses your PDF bill, separates every line, and tells you whether you’ve been overbilled on any of them. Common errors include FPA applied at the wrong rate, FC surcharge charged on protected slabs, or wrong protected/unprotected category.

How solar changes this picture

Because of the off-peak slab system, the marginal cost of your last 100 units is brutal. A household that just creeps above 700 units pays Rs 42.72 + Rs 6.80 + Rs 3.23 + GST = Rs 61/unit on units it could have avoided by solarising the top of its consumption.

A 5 kW solar system that shaves 600–700 units off a high-slab bill typically saves Rs 25,000–40,000 per month — not because solar is “cheap”, but because the slab system makes the top units absurdly expensive. The Solar System Designer uses these slab numbers when computing payback. Under the new net billing regime, right-sizing matters even more.

Per-DISCO notes

LESCO, MEPCO, GEPCO, FESCO(Punjab): identical tariff, 1.5% electricity duty, average collection day variance ±3 days from notified bill date.
IESCO(Islamabad/Rawalpindi): same energy charge but bills tend to be 3–5% higher due to lower line losses surcharge offset.
PESCO, TESCO(KP): 1% electricity duty, frequent estimated billing — always check the meter reading line.
HESCO, SEPCO (Sindh): 1.5% duty, highest line-loss surcharges nationally.
QESCO (Balochistan): no electricity duty, heavily subsidised tube-well agri rates.
K-Electric (Karachi): separate NEPRA filing, slightly different slab numbers (typically within 5%), but FPA notified centrally and applied identically.

FAQ

What is the difference between protected and unprotected consumers?

Protected consumers have stayed under 200 units in every one of the last 6 months and pay Rs 7.74–10.06/unit. Cross 200 even once and you’re unprotected, starting at Rs 13.48 and rising. The protected category is being phased down under the IMF programme.

How many tariff slabs does WAPDA have in 2026?

Seven active unprotected slabs (1–100, 101–200, 201–300, 301–400, 401–500, 501–700, 700+) plus two protected sub-slabs — nine brackets in total. Above 700, the entire bill is at Rs 42.72/unit base.

What is FPA on my bill?

Fuel Price Adjustment — a monthly correction NEPRA notifies, charged per unit, to true up reference fuel prices with actual generation cost. 2026 values have ranged Rs +1.50 to Rs +6.80/unit. Taxable under GST.

How is GST 17% calculated on my bill?

GST is applied to energy charge + FPA + FC surcharge + Neelum-Jhelum surcharge. Not on TV fee or meter rent. Protected consumers get no GST exemption.

What is the financing cost surcharge?

A Rs 3.23/unit surcharge on consumption above 200 units, introduced 2023 and extended through FY2026 to service circular-debt borrowings. Itself attracts GST.

Why is my bill higher than the slab rate suggests?

Because the slab is only the base energy charge. FPA, FC surcharge, Neelum-Jhelum, GST 17%, electricity duty and fixed charges typically add 60–90% on top. A Rs 32 slab becomes a Rs 50 effective rate.

Do all DISCOs charge the same tariff?

Slab rates and FPA are uniform across all 10 WAPDA DISCOs. K-Electric files separately but stays within ~5%. Provincial electricity duty differs (Punjab/Sindh 1.5%, KP 1%, Balochistan 0%).