LESCO Non-Protected Users — Rates, Taxes & 350-Unit Example
Last updated: October 2026
The standard residential tariff for consumers above the protected threshold. Full slab table, every tax explained, plus a step-by-step bill calculation.
Who is a non-protected consumer?
- Households that exceeded 200 units in any single month within the last 6 billing cycles.
- All commercial (A-2) and industrial (B-1, B-2, B-3) connections — regardless of consumption.
- Residential connections younger than 6 months — protected status requires a 6-month consumption history.
- Consumers with bulk supply, three-phase loads above the residential threshold, or special tariff categories.
Full non-protected slab table
Updated Sep 2026| Slab | Rate (Rs/unit) | Fixed (per kW) |
|---|---|---|
| 01 — 100 units | Rs 22.44 | Rs 275 |
| 101 — 200 units | Rs 28.91 | Rs 300 |
| 201 — 300 units | Rs 33.10 | Rs 350 |
| 301 — 400 units | Rs 36.46 | Rs 400 |
| 401 — 500 units | Rs 38.95 | Rs 500 |
| 501 — 600 units | Rs 40.22 | Rs 675 |
| 601 — 700 units | Rs 41.85 | Rs 675 |
| Above 700 units | Rs 47.20 | Rs 675 |
Slab benefit is lost once you cross a ceiling — the entire month's units are then billed at the higher slab rate.
Taxes & surcharges explained
GST 18%
Sales tax applied to the subtotal (energy + adjustments). Protected users are exempt.
FPA — Fuel Price Adjustment
Per-unit charge or refund based on fuel cost changes from prior months.
Quarterly Tariff Adjustment
Per-unit settlement notified by NEPRA every quarter to true up costs.
Fuel Charges
Pass-through of the underlying fuel cost component of generation.
Electricity Duty 1.5%
Provincial duty applied on the variable energy charge portion.
PTV Fee Rs 35
Flat monthly fee collected on behalf of Pakistan Television.
Income Tax
Withheld on commercial and high-value residential bills (typically > Rs 25,000).
Worked example — 350 units
Step-by-step calculation showing how a 350-unit bill is built up.
Why the non-protected bill jumps so sharply
A non-protected LESCO consumer pays the standard residential schedule of tariff plus 18% GST on the taxable subtotal. The per-unit price rises with every slab and — critically — LESCO uses the "slab-benefit lost" rule: the moment you cross a ceiling, the entire month's units are re-priced at the higher slab. This is why a 301-unit month is far more expensive than a 300-unit month.
How to drop back into the protected band
Keep monthly consumption at or below 200 units for 6 consecutive billing cycles. There is no application form and no office visit — LESCO's billing system reclassifies your connection automatically at the end of the 6-month window. During that period, use the appliance calculator to plan usage and the LESCO bill calculator to verify monthly progress.
Fast, high-impact energy savings
- Switch to inverter ACs and set them at 26°C — saves 30–40% versus a fixed-speed unit.
- Run washing machine, iron and pump before 6 pm to avoid peak-hour uplift.
- Insulate the water tank; skip the electric geyser for daytime use.
- Consider a small 3–5 kW net-metering solar system — the payback in Lahore is typically 3–4 years for a non-protected household.
- Replace the CRT / plasma TV; a 42" LED uses roughly one-third the electricity.
Related pages
Compare with the protected users tariff, model any consumption on the bill calculator, or open the unit rates table for the full slab reference.
Official sources & references
The information on this page references the following official portals and regulators. lescobillonline.com is an independent informational service and is not affiliated with LESCO, PITC or NEPRA.
- https://nepra.org.pk — NEPRA — residential tariff schedule
- https://power.gov.pk — Power Division — FPA & quarterly adjustments
- https://bill.pitc.com.pk/lescobill — Official LESCO bill lookup
- Rates effective
- 12 Feb 2026
- Last reviewed
- Sep 2026
- Source
- Government of Pakistan S.R.O. 279(I)/2026, Annex A-1 (NEPRA-determined residential tariff)
Tariffs, fuel adjustments and taxes change often. Figures here are estimates from an independent site, not LESCO or PITC — always check your actual bill.
Common questions
Why am I marked non-protected?
You are classified as non-protected if your consumption crossed 200 units in any of the last 6 months, if your connection is less than 6 months old, or if your meter is commercial/industrial. Non-protected users pay the standard residential slab plus 17–18% GST.
How can I reduce my slab and lower my bill?
Keep monthly units below the next slab ceiling — most savings come from staying under 200, 300 or 400 units. Switch to LED lighting, use inverter ACs, run heavy appliances during off-peak hours, and consider a net-metering solar system for sustained reduction.
What taxes are added on top of the energy charge?
Non-protected bills include GST 18%, Fuel Price Adjustment (FPA), Quarterly Tariff Adjustment, Electricity Duty 1.5%, PTV fee Rs 35, and Income Tax for bills above Rs 25,000 in some categories.
Will I automatically become protected after staying under 200 units?
Yes. Once you remain at or below 200 units for 6 consecutive billing months, LESCO automatically shifts your tariff to protected from the next cycle — no application needed.