UPI MDR could unlock ₹27,000 crore annual payments pool by FY28: Bernstein

Bernstein estimates a proposed 40-bps MDR on eligible UPI merchant payments could create a ₹27,000-crore annual revenue pool by FY28. Exemptions for sub-₹2,000 transactions and concessional categories would bring the effective blended MDR to about 19 bps.

— Source publishedThu, 17 Sept, 2026, 01:13 IST·First seen Thu, 17 Sept, 2026, 01:29 IST·Source ET Small Business

What happened

Bernstein estimates a 40-bps MDR on eligible UPI merchant payments could create a Rs 27,000-crore annual revenue pool by FY28. Exemptions and concessional

Key facts

  • 40 bps proposed MDR on eligible UPI merchant transactions
  • Rs 27,000 crore estimated annual revenue pool by FY28
  • Rs 10,800 crore potential issuing-bank share
  • Rs 5,400 crore potential consumer-facing UPI-app share
  • Rs 2,700 crore potential payer PSP-bank share
  • Rs 5,400-6,800 crore potential merchant-app share
  • Rs 1,400-2,700 crore potential acquiring-bank share
  • UPI P2M value projected to rise from Rs 100 lakh crore to Rs 144 lakh crore by FY28
  • 19 bps estimated effective blended MDR
  • Transactions below Rs 2,000 remain free
  • 33% of P2M transaction value is below Rs 2,000
  • Only about 40% of P2M value would face the full 40-bps MDR
  • Rs 5 flat fee for eligible transactions in specified categories
  • 2 bps MDR for capital-market payments

Why this matters

Retailers and payments platforms should reassess issuer-bank, acquirer and UPI partnerships as MDR economics could reshape incentives around merchant acquisition, loyalty-linked payments and transaction routing.

What to watch

  • NPCI, RBI, Ministry of Finance or government consultation language on MDR, transaction-value thresholds and merchant-category exemptions.
  • Whether the ₹2,000 exemption applies per transaction, per merchant category, or only to specified small merchants.
  • Final allocation of MDR among issuers, acquirers, PSPs and network participants.
  • Any prohibition or limitation on merchant surcharging, differential pricing or payment-rail steering.
  • Changes in government UPI incentive subsidies and budget allocations.
  • Large retailers' disclosed payment-acceptance costs, revised checkout policies or bank-funded UPI campaigns.
  • UPI average ticket-size trends, especially in grocery, fuel, electronics, fashion and omnichannel retail.
  • Model UPI acceptance cost by ticket band, category and store format; isolate exposure above the proposed ₹2,000 exemption threshold.
  • Negotiate enterprise MDR caps, volume rebates and co-funded offers with acquiring banks, PSPs and card networks before any rule takes effect.
  • Build payment-routing capability that can steer eligible transactions toward the lowest-cost rail without degrading UPI conversion.
  • Review whether loyalty rewards, instant discounts and bank partnerships can offset MDR for high-frequency or low-margin categories.
  • Avoid overt consumer surcharging assumptions; prepare internal margin-recovery options through assortment, basket thresholds and targeted promotions.
  • Track issuer-bank partnership opportunities, as banks receiving the largest revenue share may increase merchant-funded acquisition and offer budgets.