📂 Income Tax

Electricity Consumptions - Exemptions for Specific Domestic consumers

📅 Feb 21, 2026
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🔄 Updated Feb 21, 2026
Section 235. Electricity Consumptions - Exemptions for Specific Domestic consumers

Are you a domestic electricity consumer and also a registered taxpayer? Great news! You might be exempt from income tax on your electricity bill under Section 235 of the Income Tax Ordinance, 2001 — but only if you meet the following conditions:

You are not liable to pay income tax on your electricity bill if all of these apply:

- You have an NTN (National Tax Number).
- You file your income tax return within the due date.
- Your name appears on the Federal Board of Revenue's Active Taxpayer List (ATL).
- The electricity meter is registered in your name.
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Umair Mubeen
Tax Content Creator · FBR Pakistan · Karachi
Pakistan tax educator with 5+ years of FBR experience. Simplifying income tax & sales tax for salaried individuals, freelancers, and businesses through free guides, calculators, and videos.
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