Electricity Bill Tax Calculator
Your electricity bill carries advance income tax on top of the units you used. Domestic non-filers with larger bills are charged 7.5%; commercial and industrial connections follow a tiered structure.
Your electricity bill
Consumer type
Non-filers are charged 7.5% once the bill reaches Rs 25,000.
As a Filer (on ATL)
Rs 0
Not applicable — domestic consumers on the ATL are not charged under Section 235.
As a Non-Filer
Rs 2,250
7.5% of the full bill.
Extra tax you pay as a non-filer
Rs 2,250
On a Rs 30,000 monthly bill, a non-filer pays Rs 27,000 a year under this head.
Rate structure (Section 235)
How the tax is built up for each consumer category.
Domestic, non-filer, bill below Rs 25,000
- Rate
- 0%
Domestic, non-filer, bill Rs 25,000 or more
- Rate
- 7.5% of the bill
Domestic, filer (on ATL)
- Rate
- Not applicable
Commercial / industrial, up to Rs 500
- Rate
- 0%
Commercial / industrial, Rs 500 – Rs 20,000
- Rate
- 10% of the amount above Rs 500
Commercial, above Rs 20,000
- Rate
- Rs 1,950 + 12% of the excess
Industrial, above Rs 20,000
- Rate
- Rs 1,950 + 5% of the excess
| Consumer / bill range | Rate |
|---|---|
| Domestic, non-filer, bill below Rs 25,000 | 0% |
| Domestic, non-filer, bill Rs 25,000 or more | 7.5% of the bill |
| Domestic, filer (on ATL) | Not applicable |
| Commercial / industrial, up to Rs 500 | 0% |
| Commercial / industrial, Rs 500 – Rs 20,000 | 10% of the amount above Rs 500 |
| Commercial, above Rs 20,000 | Rs 1,950 + 12% of the excess |
| Industrial, above Rs 20,000 | Rs 1,950 + 5% of the excess |
What is this tax, and who pays it?
What it is. Advance income tax added to your electricity bill by the distribution company and passed on to FBR.
Who pays it. The person in whose name the connection is billed — domestic non-filers above the threshold, and all commercial and industrial consumers above Rs. 500.
How much more non-filers pay. For a domestic household with a Rs. 30,000 bill, the entire 7.5% is a non-filer-only cost — about Rs 27,000 a year.
Frequently asked questions
What is Section 235?
Section 235 is advance income tax collected with your electricity bill by the distribution company. The amount depends on whether the connection is domestic, commercial or industrial.
Do domestic consumers pay electricity withholding tax?
Only non-filers, and only when the monthly bill is Rs. 25,000 or more — in that case 7.5% of the bill is charged. Domestic consumers on the ATL are not charged under this head.
How is commercial electricity tax calculated?
No tax up to Rs. 500. Between Rs. 500 and Rs. 20,000, 10% of the amount above Rs. 500. Above Rs. 20,000, a base of Rs. 1,950 plus 12% of the amount exceeding Rs. 20,000 for commercial connections and 5% for industrial ones.
Can I claim this back?
Advance tax under Section 235 is adjustable against your annual income tax liability when you file a return, subject to the rules for your consumer category.
Related calculators
Rates sourced from FBR's Finance Act 2025 and Finance Act 2026. Tax law can change — always verify current rates at fbr.gov.pk before relying on this for a real transaction. Last updated 1 July 2026.