Utility & Payments

    Electricity Bill Tax Calculator

    Section 235 withholding on electricity consumption (consumer-type based).

    Default tax year: Tax Year 2026Section 235 consumer-type logic: domestic, commercial, industrial.Domestic rule in model applies to non-ATL bills at or above monthly threshold.

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    Section 235 estimate with domestic/commercial/industrial logic.

    Rs 1,500,000
    05 M10 M15 M20 M25 M

    Active tax filer

    Filer/non-filer rates apply where relevant.

    Tax base

    Rs 1,500,000

    Department tax

    Rs 0

    After tax value

    Rs 1,500,000

    Effective 0.0%

    By department

    Selected department estimate

    Tax Year 2026

    Electricity Bill Tax

    Sec 235 domestic non-ATL threshold model

    Rs 0

    Source: ITO 2001 — Section 235 / 235A

    Assumption: Domestic non-ATL 7.5% above PKR 25k/month; commercial/industrial slabs.

    Sources & Act reference

    Statutory citations and modelling notes

    Electricity Bill Tax

    ITO 2001 — Section 235 / 235A

    Domestic non-ATL 7.5% above PKR 25k/month; commercial/industrial slabs.

    Rule trace

    Applied rule and official references

    Applied rule id: wht-electricity-punjab-v1

    Smart insight

    Estimated Electricity Bill Tax for Tax Year 2026 is Rs 0.

    Estimates only. Verify with latest Finance Act and official jurisdiction notifications before filing or payment.

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