0.40%
Standard merchants
Applied above ₹2,000, capped at ₹300 before GST.
UPI Fees Calculator
Calculate UPI MDR and GST instantly.
Enter an amount to see individual charge, merchant MDR, GST, and settlement impact under the select UPI P2M rules effective 15 October 2026.
- Individual UPI fee
- ₹0
- Standard MDR
- 0.40%
- MDR cap
- ₹300
- GST on MDR
- 18%
You are paying
Hospital / Healthcare · ₹5,00,000.00
Individual
UPI payment limit: A category-specific limit could not be independently mapped from the available public NPCI source. Your bank or UPI app may show the permitted limit before PIN entry.
Individual
Hospital / Healthcare
Amount you pay
₹5,00,000.00
UPI transaction fee
₹0.00
Your UPI cost
₹0.00
MDR is a merchant-side payment-processing charge and is not the prescribed individual UPI transaction fee.
₹5,00,000.00 payment to Hospital / Healthcare
| Line item | Individual | Merchant |
|---|---|---|
| Payment amount | ₹5,00,000.00 | ₹5,00,000.00 |
| UPI fee | ₹0.00 | - |
| MDR | - | ₹300.00 |
| GST on MDR | - | ₹54.00 |
| Total UPI-related cost | ₹0.00 | ₹354.00 |
What if I split this payment?
Total bill
₹5,00,000.00
Each payment₹1,00,000.00
One payment
Merchant MDR₹300.00
GST₹54.00
Total processing cost₹354.00
All 5 payments
Total MDR₹1,500.00
Total GST₹270.00
Total processing cost₹1,770.00
Informational only. This does not recommend splitting payments or claim it can avoid limits or fees.
Who gets these charges?
MDR: payment-processing charge distributed within the applicable payment ecosystem according to governing arrangements.
GST: tax on the taxable payment-processing service where applicable.
Individual UPI fee: shown from the verified framework for the selected payment method. This calculator does not claim the Government receives MDR or that NPCI receives the entire MDR.
Quick rule check
The fee depends on the merchant category.
Above ₹2,000 for listed merchant payments.
₹5
Selected flat-fee sectors
Fuel, utilities, insurance, railways, tolls, and other listed categories.
0.02%
Capital markets
Brokers, mutual funds, and investment transactions above ₹2,000.
Institution lookup
Common payments and their public UPI rule mapping.
These names are for humans. The actual fee depends on the MCC and merchant classification assigned by the acquiring bank, so unverified public mappings are not forced into a fee calculation.
| Institution | Public classification | MCC | UPI fee rule used |
|---|---|---|---|
| Hospital / Healthcare | Healthcare merchant; exact MCC assigned by acquiring bank | Not public | Standard merchant |
| School / College / University | Educational institution / fee collection | Not public | Could not be independently verified |
| Government | Government services | 9399 | Standard merchant |
| Electricity / Utility | Public utility payments | 4900 | Flat-fee sectors |
| Insurance | Insurance premium payments | Not public | Flat-fee sectors |
| Petrol Pump / Fuel | Fuel purchase | 5541 | Flat-fee sectors |
| Railway | Passenger railways | 4112 | Flat-fee sectors |
| Telecom | Telecommunication services | 4814 | Flat-fee sectors |
| Mutual Fund / Investment | Capital market transaction | 6211 | Capital markets |
| Stock Broker / Securities | Capital market transaction | 6211 | Capital markets |
| Supermarket / Grocery | Groceries and supermarkets | 5411 | Standard merchant |
| Restaurant | Eating places / fast food restaurants | 5812, 5814 | Standard merchant |
| Pharmacy | Drug stores and pharmacies | 5912 | Standard merchant |
| Hotel | Hotel / lodging merchant | Not public | Standard merchant |
| Travel | Travel merchant | Not public | Standard merchant |
| Jewellery | Jewellery / precious goods merchant | Not public | Standard merchant |
| Online Marketplace | Online marketplaces | 5262 | Standard merchant |
| Retail Store | General retail merchant | 5311, 5331, 5691, 5732 | Standard merchant |
| Small / Local Merchant | P2PM small merchant | Not public | Small merchant |
| Other Merchant | Regular P2M merchant unless a specific verified category applies | Not public | Standard merchant |
| Person / Friend / Family | Person-to-person UPI transfer | Not public | P2P transfer |
Fast answers
FAQ
Who pays UPI MDR?
Individuals pay ₹0 in the supported official rules. MDR is a merchant-side processing cost, and official guidance says merchants should not pass MDR to individuals.
Is MDR a government tax?
No. MDR is payment-processing pricing. GST may apply to the processing fee, but MDR itself is not collected by the Government or NPCI.
Why does 0.40% become 0.472% in some examples?
That includes GST on MDR: 0.40% x 1.18 = 0.472% before caps. The calculator shows MDR and GST separately so the math stays auditable.
What is UPI MDR?
MDR means merchant discount rate: the fee charged on eligible merchant payments. In this framework, standard listed P2M payments above ₹2,000 use 0.40%, capped at ₹300 before GST.
Does this estimate exact settlement?
No. It shows the public rule calculation. Private acquirer contracts, refunds, disputes, tax treatment, and input-tax-credit position can change a merchant's real economics.
Which payments stay free here?
Peer-to-peer UPI, eligible small merchant/P2PM payments, and UPI AutoPay mandates are shown as free in this calculator where the public rules support that treatment.
Sanity checks
Worked examples
Standard merchant at threshold
₹2,000.00
₹0.00
Standard merchant example
₹50,000.00
₹236.00
Standard merchant at cap
₹1,00,000.00
₹354.00
Flat-fee sector example
₹5,000.00
₹5.90
Capital markets example
₹50,000.00
₹11.80
Person-to-person UPI
₹50,000.00
₹0.00
Full rate table
| Transaction type | Amount | MDR / fee | GST treatment | Individual charge |
|---|---|---|---|---|
| Standard merchant UPI above ₹2,000 | Above ₹2,000.00 | 0.40%, capped at ₹300.00 | GST shown separately at 18% on MDR | ₹0.00 in supported official rules |
| Flat-fee sectors above ₹2,000 | Above ₹2,000.00 | ₹5.00 flat | GST shown separately at 18% on MDR | ₹0.00 in supported official rules |
| Capital markets / mutual funds above ₹2,000 | Above ₹2,000.00 | 0.02%, capped at ₹300.00 | GST shown separately at 18% on MDR | ₹0.00 in supported official rules |
| Small merchant / P2PM UPI | Any supported amount | No MDR | No MDR shown | ₹0.00 in supported official rules |
| UPI AutoPay / mandate | Any supported amount | No MDR | No MDR shown | ₹0.00 in supported official rules |
| Person-to-person UPI | Any supported amount | No MDR | No MDR shown | ₹0.00 in supported official rules |
Evidence
Official sources
UPI Continues to Remain Free for Peer to Peer Transactions and 96% of Merchant Transactions
Press Information Bureau, Ministry of Finance, Government of India
Confirms P2P and most small merchant transactions remain free, standard P2M MDR above ₹2,000 is 0.40% capped at ₹300, selected sectors use a flat ₹5 fee, capital markets use 0.02% capped at ₹300, and MDR should not be passed to individuals.
Published/effective: 15 Sept 2026 / 15 Oct 2026
Official sourceFAQs: Merchant Discount Rate (MDR) on Select UPI (P2M) Transactions
National Payments Corporation of India
Explains the select P2M framework, thresholds, caps, no individual charge, P2PM small merchant treatment, AutoPay exclusion, flat-fee categories, and capital-market MDR.
Published/effective: 15 Sept 2026 / 15 Oct 2026
Official sourceUPI - Frequently Asked Questions
National Payments Corporation of India
States that acquiring banks allocate MCC during merchant onboarding, and lists public UPI transfer limits for normal UPI and some specific categories.
Published/effective: Not specified / Not specified
Official sourceRuPay Credit Card on UPI
RuPay / National Payments Corporation of India
Describes RuPay credit cards as a supported UPI-linked payment account for merchant payments through UPI apps.
Published/effective: Not specified / Not specified
Official sourceAccept payments with RuPay cards, credit lines & wallets
Google Pay for Business Help
States that RuPay credit cards, credit lines, and wallets on UPI can attract merchant MDR plus GST, that MDR depends on business category, and that turnover can affect whether MDR applies above ₹2,000 or on all payments.
Published/effective: Not specified / Not specified
Official sourceUPI Ecosystem Statistics - Merchant Category Classification
National Payments Corporation of India
Publishes UPI merchant category classification by MCC and notes that MCCs are allocated by acquiring banks and published by NPCI on an as-is basis.
Published/effective: Not specified / Not specified
Official sourceClarification on GST and UPI transactions
Press Information Bureau, Ministry of Finance, Government of India
States that GST is levied on charges such as MDR where applicable; when no MDR is charged, there is no GST on MDR.
Published/effective: 19 Apr 2025 / Not specified
Official sourceGST rate notification for services under SAC 9971
Central Board of Indirect Taxes and Customs
Financial and related services are generally taxable at 18%; GST, where applicable to payment-processing fees, is on the fee/service value.
Published/effective: 28 Jun 2017 / 01 Jul 2017
Official source