More and more Pakistani consumers are discovering that their monthly electricity bill isn’t just about kilowatt-hours and unit rates; it’s also a tax document. If you receive electricity from Lahore Electric Supply Company (LESCO), then the Income Tax Certificate (or LESCO Tax Deduction Certificate) can play a quiet but important role in your annual tax journey.
In this post, you will find everything about LESCO certification and how to use it when filing with the Federal Board of Revenue (FBR).
Step-by-Step Guide to Download Your LESCO Income Tax Certificate
Let’s walk through the exact methods you can use. Before downloading the certificate, you need your LESCO reference number or Customer ID. You can find it on your latest electricity bill, or quickly check it online using Check LESCO Bill (A fast, user-friendly LESCO bill checker for Pakistani consumers)
Tip: Always use the same reference number that appears on the bill from which tax was deducted.
Method A: Download Through LESCO Website
- Open the LESCO website and look for the section titled “Tax Deduction Certificate” (or similar wording).
- If you haven’t registered yet, click Sign Up/Create Login. Provide your personal details (Customer ID, CNIC, etc.) and set up a password.
- Log in using your Customer ID and password.
- Navigate to the “Tax Certificate” or “Tax Deduction Certificate” tab. Select the tax year for which you need the certificate.
- Download the LESCO tax certificate PDF or print it. Save a copy for your records and for submission with your tax return.
- Ensure your details (Customer ID, name, year) are correct on the certificate; any mismatches can cause trouble when filing.
Method B: Get It Via the LESCO Light App
- Download the LESCO LIGHT app from the Google Play Store or Apple App Store.
- Register or log in using your CNIC, Customer ID, and a secure password.
- In the app menu, find the section labelled “Tax Certificate” or “Advance Tax Certificate”.
- Enter your Customer ID (and any asked info). The certificate for the selected year will be generated.
- Download and save/print the certificate. Make sure it is accessible when you file your taxes.
Method C: Offline Method (Visit Office)
If you prefer (or if online fails):
- Visit the nearest LESCO Customer Service Centre or Sub-Division Office with your latest electricity bill and your CNIC/NTN.
- Ask for the “Tax Deduction Certificate under Section 235 of the Income Tax Ordinance, 2001”.
- Fill out the required form/request for the certificate. Provide your Customer ID/Reference Number.
- After processing by LESCO staff, collect the certificate. Confirm the details are correct: your name, customer ID, tax year, and total tax deducted.
- Keep a copy safe (digital or printed) for your tax return and records.
Tips & Precautions
- Double-check your Customer ID / Reference Number. Mistyped numbers often cause the certificate not to show.
- Ensure your CNIC / NTN and name on the LESCO record match what you use in tax filings. Mismatches lead to trouble.
- If you’re a filer (on the FBR Active Taxpayers List), ensure that your filer status is updated, because being a filer may eliminate or reduce tax under this section.
- Save the certificate in your tax-filing folder; it may be required when you file your return or get audited.
What Is a LESCO Income Tax Certificate and Why Do You Need It
So, what exactly is this certificate? In simple terms, when you pay your LESCO electricity bill, especially if you have a large bill or you’re a non-filer, part of the amount may be treated as advance tax/withholding tax under the income-tax laws. That amount is aggregated into a document that states “this is how much tax was collected” from your electricity bill in a given year.
Legally, this stems from the Income Tax Ordinance, 2001, specifically under Section 235. That section allows Advance tax on electricity bills in Pakistan to be collected via electricity bills from commercial/industrial or high consumption users.
And yes, this certificate is accepted for tax-filing (or at least usable) with FBR as proof of tax deducted. That makes it more than just a piece of paper; it becomes a document that may reduce your final tax liability (if you’re a filer) or at least clarify what was collected.
Section 235 of the Income Tax Ordinance, 2001 – Legal & Regulatory Background
Section 235 Income Tax Ordinance, 2001, provides for advance tax on the consumption of electricity by consumers, collected by electricity distribution companies (DISCOs) on behalf of the Federal Board of Revenue (FBR).
In effect, when a consumer uses electricity supplied by a licensed DISCO (such as LESCO), the DISCO is required to deduct, collect, and deposit a specified amount of advance tax under this Section and provide the consumer a certificate (tax deduction certificate) reflecting the amount deducted.
How does electricity consumption trigger advance tax/minimum tax under Section 235
The law considers the electricity bill of a consumer as a trigger event: once the electricity bill crosses a threshold (or, for certain consumers, as soon as consumption occurs), the DISCO levies advance tax under Section 235.
For example, in simplified interpretation, for domestic consumers whose monthly bill exceeds a prescribed amount, or for commercial/industrial consumers, tax under Section 235 becomes applicable.
The law indicates that this advance tax is collected at the time of billing/consumption (i.e., when electricity is supplied and billed) and becomes part of your electricity bill. DISCOs act as withholding agents.
Withholding/Advance Tax: Adjustable vs Minimum Tax
One important legal point: Section 235 tax may be either adjustable (i.e., you can set it off against your annual income tax liability) or minimum tax (which may not be refundable if your final tax is less). This distinction is critical.
- For individuals/AOPs (association of persons), many practitioners interpret that if your annual electricity bill under this regime remains below a certain threshold (for example, Rs 360,000 as some sources suggest), the amount deducted under Section 235 is treated as minimum tax (non-refundable).
- If the annual bill exceeds that threshold, then the tax collected may be adjustable, meaning you can claim it as a credit against your income tax.
- For companies, the collected tax under Section 235 is generally fully adjustable against the company’s tax liability.
Thus, the consumer’s ability to benefit from the tax deduction certificate hinges on their tax-filing status (filer vs non-filer), category (domestic vs commercial), and total consumption/amount billed.
Recent Regulatory Updates
While the exact amendments in the updated version of the Ordinance could not be accessed directly, secondary sources highlight key recent changes and how they relate to Section 235:
- The Finance Act 2025 (and related SROs) reaffirmed the applicability of advance tax on electricity bills under Section 235 and clarified thresholds for adjustable vs minimum tax.
- The Federal Tax Ombudsman (FTO) has decisions referencing Section 235, instructing DISCOs to issue proper certificates and treat consumers fairly in respect of these deductions.
In short, the law under Section 235 remains active; the tax is collectible via electricity bills; and your rights to adjust or claim that tax depend on thresholds and your filing status.
How Much Tax Is Deducted from Your LESCO Electricity Bill?
Now, what’s the nut we’re trying to crack: how much tax might you see on your bill, and when? Here’s what you should know (with real-life numbers).
According to one recent site breakdown, if your monthly LESCO bill is less than Rs 25,000, then no income tax under Section 235 is deducted. But if your monthly bill is Rs 25,000 or more, then tax could be 7.5% of the bill amount for non-filers.
For commercial/industrial consumers: for example:
- Monthly bill up to Rs 500 → zero tax.
- Monthly bill exceeding Rs 500 but not exceeding Rs 20,000 → 10% tax on the bill.
- For bills exceeding Rs 20,000: for commercial consumers, you pay Rs 1,950 + 12% the amount exceeding Rs 20,000; for industrial consumers, it is Rs 1,950 + 5% of the amount exceeding Rs 20,000.
For “non-filer” high‐consumption domestic users, a tax rate of 7.5% is applied.
An example: if your monthly bill is Rs 30,000 and you are a non‐filer domestic connection, tax could be ~ Rs 2,250 (30,000 × 7.5%) under this rule.
| Consumer Type | Monthly Bill (PKR) | Tax Rate | Filer | Non-Filer |
|---|---|---|---|---|
| Domestic | Below 25,000 | 0% | 0% | 0% |
| Domestic | 25,000+ | — | 0% | 7.5% |
| Commercial | Up to 500 | 0% | 0% | 0% |
| Commercial | 501–20,000 | 10% | 10% | 10% |
| Commercial | Above 20,000 | 12% | 12% | 12% |
Why does this matter to you?
If you are a filer (or become one), you might avoid or reduce this tax. If you have large bills, then tracking this tax is important; you want the certificate to show how much of that tax you paid (so you don’t over-pay or miss credit).
Even if you pay the tax via your bill, the certificate allows you to show that amount to FBR (so it doesn’t vanish unnoticed).
Also note: many people don’t check their July bill specifically, which often contains a summary line: “Total Income Tax Collected”. If you don’t look for it, you may be unaware of how much was deducted.
Cost, Validity & Submission in Tax Return
Cost: For the online certificate download, there is generally no separate fee. Several sources mention it as a “free download.”
Validity: The certificate is valid for the tax year selected (for example, 2023-24). Use it for that year only.
Submission of Tax Return:
- When you file your income tax return via FBR’s IRIS/online portal, you may declare the tax deducted via your bill and claim it as an advance tax credit (if applicable).
- If you are a company, the tax collected under Section 235 is adjustable against your final tax liability. Free refunds may apply if you paid excess.
- For individuals (non-company), some portion may be a minimum tax (non-refundable), depending on usage/bill amount. Again from the site: “In case of other than company tax collected … Rs 360,000 annual bill will be minimum tax and no refund shall be allowed.
Keeping this certificate safe is important because it protects you from losing credit for taxes you have already paid via electricity bills.
FAQ
How to approach the LESCO office or helpline for corrections
Call Lahore Electric Supply Company (LESCO) helpline at 042-111-000-118/0800-00118 or visit your local customer service centre presenting your customer ID, bill copy, and issue details.
Is the LESCO tax payable the same for all customers or only those exceeding a certain consumption?
No, the tax under Income Tax Ordinance, 2001 Section 235 applies predominantly when the monthly bill crosses thresholds (e.g., ≥ PKR 25,000 for domestic non-filers).
Is the LESCO certificate valid for FBR tax return filing?
Yes, the tax deduction certificate issued by LESCO showing advance/withholding tax can be used as proof when filing with the Federal Board of Revenue (FBR).
How do I find my LESCO reference number?
The reference number appears on your LESCO bill (typically a 14-digit number at the top left), or you can check via Check LESCO Bill.
Conclusion
Your electricity bill is more powerful than you think. By downloading and using your LESCO Income Tax Certificate, you:
- Protect yourself from over-taxation
- Claim credit for tax already paid
- File your FBR return more accurately
If you live in Lahore or nearby LESCO-served areas, take 10 minutes today:
- Check your bill
- Download your certificate
- Store it in your tax folder
Need help calculating or filing your return? Talk to a tax expert at +92 321 6306286.
