CashlessConsumer · field guide

MDR isn't gone.
It just learned new names new pockets.

India forced the Merchant Discount Rate to zero on UPI in January 2020. On 15 October 2026, a government notification brings it back — 0.4% above ₹2,000, with flat fees for essential sectors and a carve-out for capital markets. This page documents what MDR actually is, every name it hides under, exactly who pays what from 15 October, the MCC codes that decide it, and every claim's source.

Loading…

§0The whole thing in one table

Notified 14 Sept 2026 (Ministry of Finance gazette), operationalised by NPCI's circular and the Department of Financial Services FAQ of 15 Sept 2026, effective 15 Oct 2026.1,2

PaymentPayer (you)Merchant paysNotes
P2P — friends, family, self-transfers₹0—Free both sides, any amount (FAQ Q16)
Any UPI ≤ ₹2,000₹0₹0>95% of UPI P2M volume (FAQ Q2)
Small merchants (P2PM), ≤ ₹1 lakh/month inward₹0₹0Zero MDR regardless of ticket size (Q23–26)
Standard P2M > ₹2,000₹00.4% cap ₹300 at ₹75k+FAQ Q3, Q32; worked sums in Q35
Railways · telecom · insurance · fuel · electricity · municipal water · piped gas > ₹2,000₹0flat ₹5Thin-margin & public-service sectors (Q33, Q39–41)
Education fees > ₹2,000₹0flat / capped"Flat-fee structures or capped processing rates" — no number published (Q42)
Capital markets — MFs, brokers, dealers, platforms₹00.02% cap ₹30020× cheaper than standard P2M (Q37–38)
UPI AutoPay / mandates₹0no prescribed MDRRecurring utility bills, OTT, SIPs (Q22)
Credit-linked UPI — RuPay credit card, credit linesper credit rulescredit-card rules applyOutside this MDR framework (Q36)
Two hard bans
UPI apps cannot charge platform or transaction fees on any UPI payment (Q17). Merchants cannot pass MDR on to customers — you pay the posted price (Q34).1
The GST hole
The FAQ is silent on whether the MDR attracts 18% GST. In the card market it does — a "₹300 cap" would really cost ₹354, and 0.4% becomes 0.472%. Until clarified, every number on this page is pre-GST.1

§1What MDR actually is

The Merchant Discount Rate is the percentage of a transaction that is deducted before the merchant's money settles. A ₹10,000 card payment at 2% MDR lands as ₹9,800. The word "discount" is a fossil from the era of paper vouchers — it is the rate at which the acquirer "discounts" (buys) the merchant's receivable. Nothing is discounted for anyone.19,20

MDR is not one fee. It is a bundle that pays four parties:

Issuing bank~70% (interchange)
Acquiring bank~10–15%
Card network~3–5%
PSP / gateway~5–10%

Indicative split of a typical card MDR. The interchange (acquirer → issuer) is the largest slice and funds cardholder rewards; it is set by the network and historically non-negotiable.3,21

The circular logic that made MDR famous: issuers need interchange to fund rewards → rewards make cardholders choose cards → merchants must accept cards → merchants pay MDR, which funds the rewards. The merchant, who makes the sale, cross-subsidises the cardholder, who holds the alternative.21

Why UPI broke the model

UPI has no rewards to fund, no credit risk, real-time settlement, and a non-profit switch. Interchange's original justifications mostly don't apply — which is why its MDR could be set near zero without the rail collapsing, and why the return to 0.4% is an order of magnitude below card rates.21,22

§2The many names of MDR

Same economic event, different costumes. Watch for these words on invoices, checkout pages and merchant agreements.

1 · Same fee, renamed (merchant pays)

TDR — Transaction Discount RateGateway-speak, used interchangeably with MDR19
MSC — Merchant Service ChargeUK / acquiring-industry standard
Discount rateUS acquirer terminology
Processing / transaction feeBlended-quote language19
CommissionAgent & PoS sales language
Swipe feeUS colloquial

2 · The bundle, unbundled (billed separately)

Interchange feeAcquirer → issuer; the big slice3,21
Network / assessment feeVisa · Mastercard · RuPay
Acquiring feeAcquirer's margin
PSP / TPAP feeUPI-era: ~₹0.30–0.35 per P2M txn (2016–19)22
Setup · AMC · technology feeGateway fixed charges that replace % revenue19

3 · Shifted to the consumer

Convenience feeIRCTC, billers, GPay bill payments 0.5–1% + GST15
Platform feePaytm ₹4–30 per recharge/bill; PhonePe on recharges16
Handling feeFood-delivery / e-commerce checkout
Card surchargeUS: up to ~3%. India: barred for debit since 201714
Wallet loading feePhonePe 1.5–3% (+GST) on credit-card loads16
FX / international markup3–3.5% "international" gateway rate19

4 · The fee without the fee label

PPI interchange1.1% on wallet-UPI > ₹2,000 (since Mar 2023) — MDR in all but name; argued to violate the PSS Act's no-merchant-fee intent7,20
Instant-settlement premiumT+0 payout for 0.2–0.5% extra19
Refund / chargeback fees₹3–5 and ₹100–500 per event19
Government incentives₹2,000cr budget vs ~₹20,000–20,700cr est. ecosystem cost1,13
Float + data monetisationWallet economics replacing interchange22
The pattern to remember
A fee is rarely abolished; it migrates. When the law says "merchants cannot be charged", the same % reappears as a convenience fee charged to you, or an interchange carved out on the issuer side. Each rename is jurisdictional arbitrage on the statute's wording — not a different economic event.

§3The notified rates, worked out

The official worked examples (FAQ Q35), plus the sector rates side by side:1

₹3,000 payment
₹12
0.4% — standard P2M
₹50,000 payment
₹200
0.4% — standard P2M
₹1,00,000 payment
₹300
cap applies at ₹75,000+ (0.4% would be ₹400)
₹40,000 insurance premium
₹5
flat ₹5 sector — not ₹160
CategoryAbove ₹2,000CapPayerMerchant's effective rate at…
Standard P2M0.4%₹300 (at ₹75k+)Merchant₹5k→₹20 · ₹25k→₹100 · ₹1L→₹300
Rail, telecom, insurance, fuel, electricity, water, gasflat ₹5—Merchant₹5k→₹5 · ₹50k→₹5 · ₹5L→₹5
Educationflat / cappedunpublishedInstitutionnumber not in FAQ (Q42)
Capital markets0.02%₹300Merchant / platform₹25k→₹5 · ₹1L→₹20 · ₹15L→₹300
Credit cards (comparison)1.5–2.5%—MerchantFAQ Q4
Debit cards (comparison)≤0.90% (RBI cap)—MerchantFAQ Q4; caps from RBI/2017-18/1053

How the cap works: the ₹300 ceiling applies only once the ticket reaches ₹75,000. Between ₹2,000 and ₹75,000 the merchant pays a clean 0.4%; beyond ₹75,000 the fee freezes at ₹300 — which is why a ₹15 lakh capital-market payment still just pays ₹300, and a standard-P2M ₹5 lakh payment pays the same ₹300.

What the government says it's for

The FAQ puts the ecosystem's running cost at ~₹20,000 crore/year (Q10) — the Standing Committee had contrasted a ₹2,000 crore budget allocation against a ₹20,700 crore industry estimate.13 Revenue is earmarked for infrastructure, cybersecurity and a dedicated small-merchant fund (Tier 3–6 towns, NE states, J&K, Ladakh; schemes like PM SVANidhi and PM Vishwakarma), whose framework is to be finalised with RBI "within the next three months" (Q8–9, Q27).1

§4MCC crosswalk — the code that decides your rate

Every merchant on a digital rail carries a four-digit Merchant Category Code (MCC), assigned by the acquiring bank using card-network standards. Under the new framework, the MCC effectively is your MDR rate card: the flat-₹5 sectors, the 0.02% capital-market tier and standard 0.4% P2M all key off merchant categorisation.

Caveat — read before quoting this table
The DFS FAQ and NPCI circular define the categories in words only — "railways, telecom services, insurance, fuel, among others" (Q33) — and publish no MCC list.1 The MCCs below are the standard card-network codes for each sector (Visa Merchant Data Standards Manual, Mastercard Quick Reference Booklet, and bank MCC circulars).17,18 The acquiring bank's categorisation — not this table — governs what a merchant is actually charged. Categorisation disputes will be the first battleground of the post-October world.
MDR category (FAQ wording)Usual MCCsFrom 15 Oct 2026 (UPI)Card-market context
Fuel — petrol pumps (Q40) 5541 5542 5552 5172 5983 flat ₹5 5541 = service stations; 5542 = automated fuel dispensers; 5552 = EV charging; 5172/5983 = fuel dealers17,18
Railways (Q33) 4112 4011 flat ₹5 4112 = passenger railways; 4011 = railroads. (Tolls are 4784 — likely standard P2M.)18
Telecom (Q33) 4814 4812 4899 flat ₹5 4814 = telecom services; 4812/4899 = telecom equipment/resale17
Insurance (Q39) 6300 5960 6381 6399 flat ₹5 6300 = premiums, underwriting; 5960 = direct-marketing insurance17,18
Electricity · municipal water · piped gas (Q41) 4900 4911 4931 4932 flat ₹5 4900 family = utilities; government-utility interchange is typically the lowest tier17,18
Education (Q42) 8211 8220 8241 8244 8249 8299 8351 flat / capped (rate unpublished) 8211 = schools; 8220 = universities; 8299 = educational services; 8351 = child care17,18
Capital markets — MFs, brokers, dealers, investment platforms (Q37–38) 6211 6220 6282 6231 0.02% cap ₹300 6211 = securities brokers/dealers; 6220 = commodity contracts; 6282 = security/commodity services NEC; 6231 = investment trusts (AMCs)18
Standard P2M — everything else 5411 5812 5814 5651 5732 4784 …all other MCCs 0.4% cap ₹300 Groceries, restaurants, apparel, electronics, travel booking, tolls…
Small merchants / P2PM any — determined by account type, not MCC ₹0 ≤ ₹1 lakh/month inward via UPI QR (Q23–24)1

Why the MCC matters more than ever

The difference between categories is extreme: a ₹1,00,000 mutual-fund purchase routed as capital market costs ₹20; the same rupees routed as standard P2M cost ₹300 — 15×. A ₹5,000 fuel fill-up is ₹5 under MCC 5541; mis-tagged, it's ₹20. Merchants and platforms are already asking which MCC their UPI collections land under — that question is the practical successor to "what's your MDR?"9,10

Note: banks' MCC assignments also drive card rewards exclusions (utilities, insurance, government, rent, wallet loads are commonly excluded from cashback).17 Expect the same code to matter on both the cost side and the rewards side.

§5Small merchants: the P2PM shield

The framework's quiet centrepiece is the Person-to-Person-Merchant (P2PM) tier — the lakhs of shops and street vendors who receive UPI QR payments straight into personal accounts:1

  • Zero MDR if inward UPI ≤ ₹1 lakh/month — regardless of individual ticket size (Q23–24)
  • One payment above ₹2,000 does not trigger MDR (Q26)
  • Exceed ₹1 lakh/month for 3 consecutive months → formally reclassified as P2M and chargeable (Q29)
  • No new QR, re-registration or soundbox change needed (Q25)
  • No GST registration required for the protection (Q28)

The dedicated fund. MDR revenue will partly fund a small-merchant pool: onboarding assistance for acquiring banks/PAs, transaction incentives for small and rural merchants, Tier 3–6 + NE/J&K/Ladakh priority, plus notified central schemes (PM SVANidhi, PM Vishwakarma). Operational framework due with RBI within ~3 months of the FAQ — i.e. around January 2027 (Q8–9, Q27).1

Watch item: the FAQ says banks use "transaction velocity checks" on P2PM accounts. Whether the ₹1-lakh monitoring is transparent to the merchant is unstated — an accountability gap worth an RTI.

§6Where the fee went during the zero-MDR years

From 1 Jan 2020, Section 10A of the Payment and Settlement Systems Act made charging MDR on UPI and RuPay debit statutorily prohibited.4 The ecosystem's costs didn't vanish — they found other exits. Documented examples from the zero-MDR era:

Exit routeExampleWho paid
Convenience fee on bill paymentsGoogle Pay: 0.5–1% + GST on card-paid electricity bills; ₹3 on mobile recharges — labelled "processing fee" in places15Consumer
Platform feePaytm ₹4–30 on recharge/BPSS; PhonePe platform fees on recharges16Consumer
Wallet loading feePhonePe 1.5–3% (+GST) to load wallet by credit card16Consumer
PPI interchangeNPCI, Mar 2023: 1.1% on PPI-wallet UPI merchant txns > ₹2,000 — paid within the rail, merchant-side in effect; publicly argued to breach the no-merchant-fee statute7,20Merchant (via rail)
Gateway extrasInstant settlement 0.2–0.5%; refund ₹3–5; chargeback ₹100–500; setup/AMC minimums19Merchant
Taxpayer subsidyIncentive schemes from Dec 2021: ₹1,300cr FY22 (payouts: UPI ₹957cr, RuPay debit ₹432cr) and successors — against ~₹20,000cr/yr ecosystem cost5,1Taxpayer
Data / float economicsPayments run at a loss for engagement, monetised via lending, ads, data22Everyone, invisibly
The lesson for 15 October onward
The FAQ bans a platform fee on UPI (Q17) and merchant pass-through (Q34). But it does not ban a convenience fee by a biller, a handling fee by a platform, or quiet repricing of goods. The names in §2 remain the vocabulary to watch on every checkout, long after "MDR" itself is settled.1

§7Your rights from 15 October

What the government promises you

  • UPI stays free for consumers — no charge on any payment (Q15)
  • P2P free both sides, any amount, including self-transfers (Q16)
  • Apps cannot charge platform/transaction fees on UPI (Q17)
  • Merchants cannot pass MDR to you — pay the posted price (Q34)
  • QR payments at small vendors stay free regardless of amount (Q19)
  • No quotas/limits on free consumer usage (Q20)

What to watch for anyway

  • A "convenience fee" or "handling fee" line appearing at checkout on UPI — that's a pass-through in costume (Q34 violation)
  • Apps nudging you to cards/wallets with a "platform fee" — barred on UPI (Q17)
  • Merchants refusing UPI above a threshold or repricing — legal-ish but the stated intent is they absorb it (Q18)
  • Bank tagging your capital-market or fuel payment as standard P2M — you can't see it, but the merchant eats 15–20×9,10
  • GST quietly added to the MDR — unstated in the FAQ1

If you're charged anyway — the complaint ladder

StepWhereNotes
1Your UPI app / bank's grievance deskEvery PSP must publish one; keep the transaction ID (UTR)
2NPCI grievance — npci.org.in → Dispute ManagementFor UPI-specific disputes the bank won't move on
3RBI Integrated Ombudsman — cms.rbi.org.inFree; escalate after 30 days unanswered or unsatisfied

The government itself says: verify charges only via MoF, RBI, NPCI and PIB — not forwarded messages (Q21). We agree, and we've linked the primary documents below.

§8MDR in India: 2016 → 2027

§9Short answers to the questions everyone is asking

Will I be charged for scanning a QR at a tea stall?
No. Consumers are never charged on UPI — and that stall is almost certainly P2PM (≤₹1L/month), so the merchant pays nothing either.1

Is my ₹50,000 rent via UPI now costlier?
For the landlord-as-merchant: only if receiving as a registered P2M — ₹200 at 0.4%. Rent MCC 6513 has no special tier in the FAQ. You pay ₹0 regardless.1

Do I get MDR back if I return goods?
The FAQ is silent on refunds of MDR. Gateways typically charge ₹3–5 per refund event on cards; watch for the same architecture on UPI.19

Why did my mutual-fund SIP get "free" treatment?
AutoPay mandates carry no prescribed MDR (Q22). But lump-sum purchases routed as capital-market UPI pay just 0.02% — the framework's cheapest tier after zero.1

§10References

Primary documents first; every number on this page resolves to one of these. Tiering: P = regulator/government document · S = reporting · V = vendor/pricing page.

  1. [P] Department of Financial Services (MoF) with NPCI, FAQs — Merchant Discount Rate (MDR) on Select UPI (P2M) Transactions, 15 Sept 2026. financialservices.gov.in (PDF) — rates (Q3–5), bans (Q17, Q34), sectors (Q33, Q39–42), capital markets (Q37–38), P2PM (Q23–29), costs (Q10, Q14), card comparison (Q4).
  2. [P] Ministry of Finance notification, Gazette of India, 14 Sept 2026 (reported: Business Standard, 15 Sept 2026 — "0.4% MDR kicks in from October 15").
  3. [P] RBI circular RBI/2017-18/105, Rationalisation of MDR for Debit Card Transactions, 6 Dec 2017 (caps: 0.90% / 0.40% / 0.30% — explained at Razorpay).
  4. [P] Section 10A, Payment and Settlement Systems Act 2007 (as amended, effective 1 Jan 2020 — zero MDR on UPI/RuPay debit); read with Sec 269SU, Income-tax Act 1961.
  5. [P] Union Cabinet, Incentive Scheme for Promotion of RuPay Debit Cards and Low-Value BHIM-UPI (P2M) Transactions, 15 Dec 2021 — ₹1,300 crore FY22; payouts ₹957cr (UPI) + ₹432cr (RuPay).
  6. [P] RBI, Discussion Paper on Charges in Payment Systems, 17 Aug 2022 — ₹2 processing cost per ₹800 P2M txn.
  7. [P] NPCI circular on PPI-instrument UPI transactions, Mar 2023 — 1.1% interchange > ₹2,000 (context: Decentro explainer).
  8. [S] Deccan Herald, 24 Mar 2025 — PCI letter to PM on zero-MDR costs.
  9. [S] Times of India, 16 Sept 2026 — "0.4% MDR above ₹2,000, flat ₹5 for railway tickets, fuel, insurance and utilities".
  10. [S] Business Standard, 16 Sept 2026 — worked examples; The Economic Times, 16 Sept 2026 — capital-market tier coverage (brokers, MF, wallet top-ups); Hindustan Times, 16 Sept 2026 — explainer; Moneycontrol, 15 Sept 2026 — FAQ coverage.
  11. [S] Business Standard, 21 Aug 2026 — 2017 debit-card no-pass-on rule as template for UPI.
  12. [S] Electronic Payments International / Economic Times — Google Pay convenience fee 0.5–1% on card bill payments.
  13. [S] ABP Live / parliamentary reporting — Standing Committee: ₹2,000cr allocation vs ₹20,700cr cost estimate; Bill passage timeline.
  14. [V] Upstox News — Paytm vs PhonePe: platform fees ₹4–30, wallet loading 1.5–3%, PPI interchange 1.1%.
  15. [V] Razorpay — Convenience Fee, TDR, MDR, Platform Fee, AMC guide; pricing page (instant settlement, refund/chargeback extras).
  16. [P] Kotak Mahindra Bank (kotak.bank.in), List of MCCs under revised fees and rewards, June 2025 — Indian MCC groupings PDF — source for fuel/telecom/insurance/utility/education MCC sets.
  17. [P] Visa, Merchant Data Standards Manual (Apr 2026) — visa.com (PDF); Mastercard, Quick Reference Booklet (2 June 2026) — mastercard.com (PDF) — MCC definitions incl. 5541/5542/5552, 6211/6282, 4112, 8211/8220.
  18. [S] Medianama, MDR archive — PPI interchange vs PSS Act legality argument; MDR policy coverage.
  19. [S] CashlessConsumer, The True Cost of UPI (Aug 2026) — cashlessconsumer.zo.space/upi-cost-paper; companion navigator Cheaper than UPI (use-case costs under the new MDR).

MCC mapping caveat repeated for the record: the notified framework does not publish an MCC list. The crosswalk in §4 joins the FAQ's sector words to standard card-network MCCs; acquirer categorisation governs in practice. Treat the table as a map, not a rulebook.