PayPal, Wise, Payoneer or Razorpay: The Full RBI and GST Checklist for UI/UX Designers Getting Paid Abroad

Platforms named in the question are shown alongside the 2 highest payouts among the platforms this site covers, ranked by the INR received on a $5,000 invoice. Fees were checked on 30 Sept 2026.

UI/UX designers paid by foreign clients are exporters of services under FEMA and GST. From October 01, 2026 the FEMA (Export and Import of Goods and Services) Regulations, 2026 govern the declaration, realisation and reporting of each payment, and their definition of software includes any drawing or design on a non-physical medium. For GST, section 2(6) of the IGST Act defines export of services and section 16 makes it a zero rated supply. These rules apply whichever platform or bank collects the payment.

UI/UX design delivered as digital files usually fits P0807 or P0802 in group 08 of the FETERS purpose code list, because the FEMA Regulations 2026 treat a design on a non-physical medium as software. User research billed on its own may fit P1016. The list has no code named for design, so confirm the code with your AD bank or platform before the first receipt. DGFT's e-BRC guidelines accept only P0802, P0803, P0807 and P0103 for IT services.

Each row applies the platform's published fee, FX markup and 18% GST on the fee to the XE mid-market rate for 4 Nov 2026. Platforms without full published pricing are not included.

For example, on a $2,000 invoice Skydo pays about ₹1,87,450 and PayPal about ₹1,74,262 at today's reference rate, a difference of ₹13,187.

Each foreign payment to a UI/UX designer is backed by an export invoice, an inward remittance advice (FIRA or FIRC), an EDF and, for GST-registered designers, an LUT. An e-BRC can be generated on DGFT under the self-certified e-BRC guidelines. From October 01, 2026 the EDF under Regulation 3(2) covers software and services, after Circular No. 20 superseded the SOFTEX circulars.

In 2026 UI/UX designers move to a new FEMA export framework, a nine-month realisation period and a new income tax law. The FEMA Regulations 2026 took effect on October 01, 2026, and the September 2026 amendment set realisation at nine months before they took effect. The CBIC texts of IGST section 16 and Rule 96A show no amendment made in 2026.

• EDF: From October 01, 2026 design and software exports are declared on an EDF within 30 days of the invoice month end, under Regulation 3(2). Circular No. 20 superseded the SOFTEX circulars.
• Nine months: The amendment notification FEMA 23(R)/(1)/2026-RB replaced fifteen months with nine months for realisation, and eighteen with twelve months for INR invoices.
• Income tax: The Income-tax Act, 2025 replaced the 1961 Act from April 01, 2026. Its FAQ 25 says the presumptive schemes, including section 44ADA, are now consolidated in section 58.
• Faster credit: An RBI circular of April 09, 2026 says banks shall endeavour to credit inward payments received in forex market hours on the same business day. The directions take effect six months from the circular date.

Every rule is linked to its official source below with the date it was checked. Platform figures come from each platform's own pages; the full method is on the methodology page.

1. RBI, Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026 (FEMA 23(R)/2026-RB, amended up to September 22, 2026), Regulations 1(2), 2(1)(e), 3(2), 4(2), 5(1), 13 and 18(2) (checked 6 Oct 2026)
2. RBI, FEMA (Export and Import of Goods and Services) (Amendment) Regulations, 2026 (FEMA 23(R)/(1)/2026-RB), Nine and twelve months in Regulation 5(1) (checked 6 Oct 2026)
3. RBI, A.P. (DIR Series) Circular No. 20 dated January 16, 2026, Export and Import of Goods and Services, Paragraph 4 and Annex List A (SOFTEX circulars superseded) (checked 6 Oct 2026)
4. RBI, Purpose codes for reporting under FETERS (Annex to A.P. (DIR Series) Circular No. 84, 2012), Receipt purpose codes, Group 08 (P0802, P0807), Group 10 (P1007, P1016), Group 01 (P0103) (checked 6 Oct 2026)
5. RBI, A.P. (DIR Series) Circular No. 84 dated February 29, 2012, Reporting under FETERS, Revised purpose code list (checked 6 Oct 2026)
6. IGST Act, 2017, Section 2 (Definitions), Section 2(6), export of services (checked 6 Oct 2026)
7. IGST Act, 2017, Section 13 (Place of supply where supplier or recipient is outside India), Section 13(2) (checked 6 Oct 2026)
8. IGST Act, 2017, Section 16 (Zero rated supply), Section 16(1)(a), 16(3) and 16(4) (checked 6 Oct 2026)
9. CGST Rules, 2017, Rule 96A (Export under bond or Letter of Undertaking), Rule 96A(1)(b) (checked 6 Oct 2026)
10. GST Portal user manual, Furnishing of Letter of Undertaking (FORM GST RFD-11), Services > User Services > Furnish Letter of Undertaking (LUT) (checked 6 Oct 2026)
11. DGFT, Self-Certified eBRC Generation Guidelines, Version 1.0 (10 November 2023), Rules on P0103 clubbing, IT services purpose codes and remittance clubbing (checked 6 Oct 2026)
12. Income Tax Department, Objective and scope of the New Act (Income-tax Act, 2025 FAQs), FAQ 2: 1961 Act repealed on 01.04.2026; FAQ 25: presumptive schemes consolidated in section 58 (checked 6 Oct 2026)
13. RBI, Guidelines to facilitate faster cross-border inward payments (April 09, 2026), Paragraph 3 (banks shall endeavour to credit within the same business day) and paragraph 4 (effective six months from the circular date) (checked 6 Oct 2026)
14. Skydo homepage (pricing and fee calculator), Know what you pay; calculator showing GST 18% of transaction fee (checked 6 Oct 2026)
15. Razorpay MoneySaver Export Account (International Bank Transfers) pricing, Standard Plan: 0% FX markup, 1% fee, FlashLinks 2%, GST applicable, flat fee of INR 1,000 on transactions below INR 1,00,000, setup and AMC INR 0 (checked 6 Oct 2026)
16. Kotak Everyday Savings Account fees and charges, Foreign Inward Remittance certificate (Branch Request) INR 100/Request; GST on Foreign Currency Conversion; fees exclusive of GST (checked 6 Oct 2026)
17. Wise India: Fees for receiving money (Business), Conversion fee depends on the currency; eFIRC for every transfer; GST 18% of (conversion fee + eFIRC fee); calculator (checked 6 Oct 2026)
18. PayPal India Merchant Fees, Receiving international transactions; Currency Conversions (3.0% converting balance and payments received; 4.00% all other cases); Withdrawals Out of PayPal; Dispute Fees; Other Fees (Last Updated 28 March 2024) (checked 6 Oct 2026)
19. Payoneer India home (checked 6 Oct 2026)