FPA, QTA and Taxes on Your Electricity Bill, Line by Line
A 300-unit household bill broken into every line: units, fixed charge, FPA, QTA, FC surcharge, duty and sales tax, and what a negative FPA does.
By the TurantTools PK team · Updated 28 October 2026 · 3 min read
An electricity bill has several lines on top of the price of your units. FPA and QTA cause the most questions, because they change every month. Here's a 300-unit household (non-protected) bill line by line.
A 300-unit bill, line by line
| Bill line | Worked out as | Amount |
|---|---|---|
| Cost of electricity (units) | 300 × 33.1 | Rs 9,930 |
| Fixed charges | 3 kW | Rs 1,050 |
| FPA (fuel price adjustment) | 300 × 2 | Rs 600 |
| QTA (quarterly adjustment) | 300 × 1.5 | Rs 450 |
| FC surcharge | 300 × 3.23 | Rs 969 |
| Electricity duty | 1.5% | Rs 174 |
| Sales tax (GST) | 18% | Rs 2,340 |
| Total | Rs 15,513 |
What FPA and QTA are
- FPA (fuel price adjustment): the gap between the real fuel cost of making electricity and the cost assumed in the tariff. NEPRA sets it every month, usually for a month two months earlier. It can be negative, which lowers your bill.
- QTA (quarterly tariff adjustment): a catch-up for the power companies' other costs, worked out every three months.
- Both are multiplied by all your units, so the more units you use, the more they add.
Tax is charged on the FPA too
Electricity duty (on the cost of electricity plus FPA) and sales tax (including FPA and QTA) mean a Rs 2 FPA adds about Rs 717 to this bill. If the same FPA were negative, the bill would be Rs 14,079.
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