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PayPal, Wise or Payoneer: What GST and FIRC Mean for Freelance Interior Designers Getting Paid

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Editorial team, serviceexportguide.com
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Short answer

Interior design for a property abroad has its place of supply where the property is located, under section 13(4) of the IGST Act.1 A registered designer invoices such exports without IGST under an LUT.23 Wise emails an e-FIRC for each transfer.4 Payoneer and PayPal issue digital FIRAs.56 From 1 October 2026 each export needs an EDF.7

Applies toRules involvedPlatforms comparedLast verified
Freelance interior designers in India with clients abroadIGST Act sections 2(6), 13(4) and 16, LUT1238; FEMA 2026 Regulations: EDF and nine-month realisation79Razorpay, Karbon Business, Skydo, Payoneer, PayPal, Wise4101112131431 October 2026 (section 13); 28 October 2026 (other rules and fees)17

1,000 USD = ₹94,243 at the reference rate for 13 November 2026 (European Central Bank data).

Estimated rupees received, on published fees

Sorted by estimated rupees received, highest first. Only providers that publish both their fee and their conversion markup for this currency and method can be estimated.

#Provider and routeBest forFee (+GST)MarkupYou receiveCost
1Karbon BusinessLowest estimated costBank transfer to a Karbon virtual USD accountUS bank transfers and marketplace payouts₹942plus GST, rate not stated0%₹93,131 to ₹93,3011.00 to 1.18%
2RazorpayMoneySaver Export Account: bank transfer to virtual account details (Standard plan)Local transfers from the US, UK and eurozone₹1,000plus GST, rate not stated0%₹93,063 to ₹93,2431.06 to 1.25%
3WinvestaGlobal Collections Account, standard plan (up to 2,000 a month per currency)Local transfers with a published per-payment fee₹1,4350%₹92,8091.52%
4SkydoPayment link (InstaLinks) paid by ACH debitLocal bank transfers from major markets₹1,885plus GST, rate not stated0%₹92,019 to ₹92,3582.00 to 2.36%
5PayoneerLocal bank transfer to Payoneer receiving account detailsMarketplace payouts such as Amazon or Upwork₹0no GST stated1 to 4%₹90,473 to ₹93,3011.00 to 4.00%
6PayPalInternational commercial transaction received into a PayPal account (PayPal checkout or invoice)Clients paying by card or PayPal balance₹4,175no GST stated3 to 4%₹86,465 to ₹87,3667.30 to 8.25%

Not estimated because pricing is not fully published: Cashfree Payments, Dodo Payments, PingPong, Stripe, Tazapay, TransFi, Wise.

Where a provider says GST applies to its fee but not at what rate, the range runs from no GST to 18%, the rate Skydo, Stripe and Winvesta state on their pages. Estimates use each provider's published fee, conversion markup, GST on fees and FIRA charge, checked 2026-10-28, against the reference rate. They exclude charges taken by intermediary banks and your own bank, and the rate a provider actually applies at the time of conversion. Check the provider's pricing page before you choose. The order is calculated only from these published numbers; no provider can pay to change its position, and there are no affiliate links.

Freelance interior designers in India now take e-design packages, space plans and full fit-out designs for clients in the Gulf, the UK, the US and Australia. Two practical questions follow every project: whether the job counts as an export for GST, and what proof of receipt (FIRC or FIRA) the payment produces.815 For interior work the answer to the first depends on where the property is, which is unusual among services.1

The persona guide international payments for interior designers covers more payment routes; this page compares PayPal, Wise and Payoneer and the GST and FIRC rules behind them. Confirm your position with a chartered accountant (CA).

How do PayPal, Wise and Payoneer compare for freelance interior designers in India?

PayPal suits interior design clients who pay by card or PayPal balance, Wise suits clients paying by bank transfer to local account details, and Payoneer suits designers paid through marketplaces, with each issuing a FIRA or e-FIRC.42526 The table adds the three providers with the lowest estimated cost on a USD 2,000 receipt from published fees, ordered by that estimate, cheapest first, with Wise (no published INR conversion percentage) after.10111221

PlatformBest forFeeFX markupSettlementFIRARBI PA-CB statusSource
RazorpayLocal transfers from the US, UK and eurozone271% per MoneySaver bank transfer plus GST, with a flat fee of ₹1,000 below ₹1,00,000; international cards up to 3% plus GST1028Razorpay says 0% FX markup on MoneySaver bank transfers; card conversion markup not published1029T+1 for push bank transfers (ACH, FPS, SEPA, SWIFT); around T+5 business days for ACH debit Flash Links2730Foreign Inward Remittance Statement (FIRS) emailed within 24 hours after settlement for bank transfers2731Razorpay Payments Private Limited is listed as PA-CB for inward and outward transactions32Razorpay pricing and docs; RBI list10272829303132
Karbon BusinessUS bank transfers and marketplace payouts331% transaction fee, listed on Karbon's PayPal alternative page110% (freelancer page); 0.5% to 1.0% (PayPal alternative page)3311Karbon says 24 to 48 hours33FIRA for every transaction from an unnamed banking partner; cost not published33Not on the RBI list itself; its terms run export receipts under a partner the RBI lists as a PA-CB3234Karbon pages and terms; RBI list11323334
SkydoLocal bank transfers from major markets35USD 19 plus GST up to USD 2,000; USD 29 plus GST from USD 2,001 to USD 10,000; 0.3% plus GST above USD 10,00012360% markup on the mid-market rate (product page); retail rate set by Skydo or its partner banks (terms)3738Skydo's terms say T+1 to T+3 business days, depending on currency and corridor38Free FIRA on every payment received, Skydo says3739Skydo Technologies Private Limited is listed as PA-CB-I and O, authorised 8 January 202632Skydo FAQs and terms; RBI list123236373839
PayoneerMarketplace payouts such as Amazon or Upwork26Payment request by card 2.90% + $0.49; ACH bank debit (US only) 1%; receiving-account fees are shown in your account131% to 4% of the amount when converted to INR on withdrawal, depending on region and volume13Within 24 hours (multi-currency account page); within 48 hours (pricing page)1340Free digital FIRA for each transaction from Payoneer's partner AD bank, within 24 to 72 hours5In-principle PA-CB authorisation on 22 January 2026; RBI lists the application as under process as of 16 October 2026; Payoneer also lists an RBI OPGSP registration414243Payoneer pricing, help and press pages; RBI status list51340414243
PayPalClients paying by card or PayPal balance254.40% plus a fixed fee (0.30 USD for USD) per international commercial transaction143.0% or 4.00% above the base exchange rate, depending on the conversion type14Up to 5 business days to reach the Indian bank account44Free weekly digital FIRA from February 2026; custom FIRA at 100 INR plus 18% GST per transaction6Listed as an existing PA-CB with in-principle authorisation granted, as on 16 October 202642PayPal fee, help and FIRA pages; RBI status list6144244
WiseBank transfers to local account details4Equivalent of 2 USD per transfer to the INR account (help article); free e-FIRC (receive pricing page); 6.11 USD per USD wire or Swift receipt in its business fee table; 18% GST on fees44521Mid-market rate plus a conversion fee; no percentage published for INR21Wise says INR reaches the Indian bank within 1 to 2 days4e-FIRC for each transfer, emailed within 3 working days4Wise Payments India Private Limited is listed as PA-CB-I, authorised 12 March 202632Wise help and pricing pages; RBI list4213245

Who can sign up also differs: Wise Business onboards sole traders with a personal PAN and an INR bank account, and PayPal requires a verified PAN, a purpose code and full KYC before international receipts.2046

Which RBI and GST rules apply to freelance interior designers?

The rules that apply to a freelance interior designer paid from abroad are the IGST Act export test with its immovable property rule, the LUT procedure, the 2026 FEMA export regulations and the presumptive tax scheme for specified professions.137818

RuleBest for (who it applies to)Plain meaningSource
IGST Act section 13(4)Designers working on a specific building or flatPlace of supply for services of interior decorators in relation to immovable property is where the property is located or intended to be located1CBIC1
IGST Act section 13(2)Generic e-design, mood boards and styling advice not tied to a propertyPlace of supply is the client's location1CBIC1
IGST Act sections 2(6) and 16Every designer billing a client abroadAll five export conditions must hold; exports are zero-rated28CBIC28
LUT in FORM GST RFD-11GST-registered designersInvoice exports without IGST for the financial year3GST portal3
EDF and realisation, 2026 RegulationsEvery designer exporting from 1 October 2026File the EDF with the AD bank and collect payment within nine months of the invoice79RBI79
Income-tax Act, 2025, sections 58(2) and 62(4)Resident individual designersInterior decoration is a specified profession, so the 50% deemed profit scheme can apply up to ₹50 lakh receipts1819Income Tax Department1819

For example, a Pune designer planning a villa in Dubai for a UAE client has a place of supply in Dubai, while designing a Bengaluru apartment for a client in London has a place of supply in India.1 See place of supply for export of services.

Which purpose code applies to freelance interior designers?

RBI's purpose code list has no code named interior design, so designers usually report receipts under P1009 or, where the bank agrees, a related code DGFT maps to specialty design.1617 The list comes from RBI A.P. (DIR Series) Circular No. 84 of 29 February 2012.47

CodeBest for (transaction type)Official RBI descriptionSource
P1009Interior design within an architectural or fit-out projectArchitectural servicesHDFC, DGFT1617
P1008Design originals produced under a research and development contractResearch & Development servicesHDFC, DGFT1617
P0902Licensing a design you own, such as a furniture or pattern rangeReceipts for use, through licensing arrangements, of produced originals or prototypes (such as manuscripts and films), patents, copyrights, trademarks, industrial processes, franchises etc.HDFC, DGFT1617
P1099Standalone e-design or styling no specific code coversOther services not included elsewhereHDFC, DGFT1617
P1019Commission for arranging purchases on a client's behalfCommission agent servicesHDFC, DGFT1617

DGFT maps specialty design services including interior design (SAC 998391) to P1009, P1014, P1008, P0902 and P1099.17 Read purpose code for design services before choosing.

Which option is cheapest at $500, $2,000 and $5,000?

The cheapest option for an interior designer depends on the size of each payment, because flat fees weigh heavily on small e-design packages and percentage fees on large fit-out designs.101214 The table below works out INR received at today's rate from published fees.

PlatformBest forINR on USD 2,000INR on USD 5,000INR on USD 10,000Cost on USD 5,000
SkydoMost INRTransfer to Skydo local account details or international SWIFT accountLocal bank transfers from major markets₹1,86,373₹4,67,991₹9,39,2060.68%
Karbon BusinessBank transfer to a Karbon virtual USD accountUS bank transfers and marketplace payouts₹1,86,262 to ₹1,86,601₹4,65,655 to ₹4,66,503₹9,31,311 to ₹9,33,0071.00 to 1.18%
RazorpayMoneySaver Export Account: bank transfer to virtual account details (Standard plan)Local transfers from the US, UK and eurozone₹1,86,262 to ₹1,86,601₹4,65,655 to ₹4,66,503₹9,31,311 to ₹9,33,0071.00 to 1.18%
PayoneerLocal bank transfer to Payoneer receiving account detailsMarketplace payouts such as Amazon or Upwork₹1,80,947 to ₹1,86,601₹4,52,367 to ₹4,66,503₹9,04,734 to ₹9,33,0071.00 to 4.00%
PayPalInternational commercial transaction received into a PayPal account (PayPal checkout or invoice)Clients paying by card or PayPal balance₹1,72,958 to ₹1,74,760₹4,32,436 to ₹4,36,940₹8,64,899 to ₹8,73,9087.27 to 8.23%

Not estimated because pricing for USD is not fully published: Wise.

Ranked by INR received on USD 5,000. Reference rate: European Central Bank data for 13 November 2026. Fees, conversion markup, GST on fees and FIRA charges as published by each provider, checked 28 October 2026. Ranges appear where a provider publishes a range or does not state its GST rate. Intermediary bank charges are excluded. See the methodology.

For example, a $2,000 design fee paid by bank transfer costs 1.00 to 1.18% with Razorpay's 1% MoneySaver fee plus GST and about 1.12% with Skydo's USD 19 plus GST.1012 The same $2,000 paid through PayPal costs about 7.28 to 8.24% after the 4.40% fee, the 0.30 USD fixed fee and the 3.0% or 4.00% conversion fee.14

What documents follow each payment?

Each foreign payment to an interior designer should leave a FIRC, e-FIRC or FIRA, and the designer adds an EDF, a self-certified e-BRC and an LUT-endorsed export invoice if registered.371548

DocumentBest forWhat it doesSource
FIRC, e-FIRC or FIRAMatching each design payment to its invoiceProof that foreign currency reached your account; Wise issues an e-FIRC, Payoneer and PayPal a digital FIRA, Skydo a free FIRA45637Provider pages45637
e-BRCGST refund claimsSelf-certified on DGFT from the bank's inward remittance messages15DGFT15
EDFEvery designer exporting from 1 October 2026Declares the export within 30 days from the end of the invoice month, or on or before the payment date7RBI7
LUTGST-registered designersZero-rated invoicing without IGST3GST portal3
Export invoiceRegistered designers under an LUTRule 46 endorsement plus the recipient's name, address and country48CBIC48

FIRC, FIRA and e-BRC are three different records, explained in FIRC vs FIRA vs e-BRC.

What changes in 2026 for freelance interior designers?

The 2026 changes for freelance interior designers are the EDF for every service exporter, the nine-month realisation period, the bank charges policy and the move to the Income-tax Act, 2025.7949

  • EDF for all services: From 1 October 2026 every exporter of services, software or otherwise, files an EDF.7
  • Realisation period: Nine months from the invoice date, after a 15-month window that ran from 14 November 2025 until it returned to nine months on 5 June 2026.95051
  • Small write-offs: The AD bank can allow a reduction in export value on declaration alone for invoices up to ₹10 lakh.7
  • Bank charges: Regulation 19 requires banks to publish their documents, timelines and charges.7
  • Income tax: The Income-tax Act, 2025 applies from 1 April 2026, and section 58(2) replaces section 44ADA.1949

The section 44ADA calculator works out the presumptive tax arithmetic once the scheme applies.

How did we verify this?

We checked this page against the sources below on 31 October 2026. Provider fees, conversion markups and RBI payment aggregator (PA-CB) status were checked on 28 October 2026. Rupee amounts use European Central Bank reference rates for 13 November 2026. Read our methodology or report an error.

  1. [1]CBIC: IGST Act, 2017, section 13, sub-sections (2) and (4) (place of supply where supplier or recipient is outside India; immovable property) (checked 2026-10-31)
  2. [2]CBIC: IGST Act, 2017, section 16 (zero-rated supply)
  3. [3]GST portal: User guide, Furnishing of Letter of Undertaking (FORM GST RFD-11)
  4. [4]Wise Help Centre, Receiving payments for Indian businesses (checked 2026-10-28)
  5. [5]Payoneer Help Center, Digital FIRA FAQ (checked 2026-10-28)
  6. [6]PayPal India, Foreign Inward Remittance Advise (FIRA) (checked 2026-10-28)
  7. [7]RBI: Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026, Notification No. FEMA 23(R)/2026-RB, amended up to 22 September 2026 (regulations 3, 4, 5, 6, 7, 13 and 19)
  8. [8]CBIC: IGST Act, 2017, section 2 (definition of export of services, clause 6)
  9. [9]RBI: Notification No. FEMA 23(R)/(1)/2026-RB dated 22 September 2026, amending regulation 5 (realisation period)
  10. [10]Razorpay, Multi-Currency Account for International Bank Transfers (MoneySaver Export Account pricing) (checked 2026-10-28)
  11. [11]Karbon Business, PayPal Alternative comparison page (checked 2026-10-28)
  12. [12]Skydo FAQs, How much does Skydo charge? (checked 2026-10-28)
  13. [13]Payoneer India, Payoneer Fees (checked 2026-10-28)
  14. [14]PayPal India, PayPal Merchant Fees (page last updated 28 March 2024) (checked 2026-10-28)
  15. [15]DGFT: eBRC system, self-certification of eBRC from bank inward remittance messages (IRMs), Trade Notice 33/2023-24 dated 10 November 2023 (checked 2026-10-28)
  16. [16]HDFC Bank: Inward Remittance Purpose Codes (bank reproduction of the RBI list, checked 2026-10-28)
  17. [17]DGFT: Purpose Code and SAC Code Mapping, Version 1.0, 10 November 2023
  18. [18]Income Tax Department: Income-tax Act, 2025 as amended by the Finance Act, 2026 (sections 58, 62(4), 156 and 202)
  19. [19]Income Tax Department: Income-tax Act, 2025, section 58 (presumptive taxation)
  20. [20]Wise Help Centre, How to verify your Indian business to receive payments (checked 2026-10-28)
  21. [21]Wise India, Fees for getting paid (Wise Business receive pricing) (checked 2026-10-28)
  22. [22]Notification No. 10/2017-Integrated Tax (exemption from registration for inter-State supplies of taxable services up to ₹20 lakh), GSTZen reproduction
  23. [23]CBIC: CGST Act, 2017, section 2(6) (aggregate turnover includes exports)
  24. [24]CBIC: CGST Rules, 2017, rule 96A (export under bond or Letter of Undertaking), as substituted by Notification No. 12/2024-Central Tax, 10 July 2024
  25. [25]PayPal India, User Agreement for PayPal Services (last updated 13 January 2025) (checked 2026-10-28)
  26. [26]Payoneer, How to use Payoneer in India (last modified 18 September 2026, checked 2026-10-28)
  27. [27]Razorpay Docs, International Bank Transfer (MoneySaver Export Account) (checked 2026-10-28)
  28. [28]Razorpay, Pricing, International Payments and International Bank Transfers tabs (checked 2026-10-28)
  29. [29]Razorpay Docs, Currency Conversion (checked 2026-10-28)
  30. [30]Razorpay Docs, Flash Links (ACH Debit) (checked 2026-10-28)
  31. [31]Razorpay Docs, FIRS Automated Process (checked 2026-10-28)
  32. [32]RBI: Certificates of Authorisation issued under the Payment and Settlement Systems Act, 2007, Payment Aggregators, list as on 16 October 2026 (checked 2026-10-28)
  33. [33]Karbon Business, Karbon for Freelancers (checked 2026-10-28)
  34. [34]Karbon Forex Terms and Conditions, Interropac Private Limited (checked 2026-10-28)
  35. [35]Skydo FAQs, What countries can I get paid locally through Skydo? (checked 2026-10-28)
  36. [36]Skydo, home page fee table (checked 2026-10-28)
  37. [37]Skydo, Receive international payments as a freelancer in India (product page) (checked 2026-10-28)
  38. [38]Skydo, Terms of Use, last updated 9 April 2026 (checked 2026-10-28)
  39. [39]Skydo FAQs, What is accepted for GST filings and banks between FIRA and FIRC? (checked 2026-10-28)
  40. [40]Payoneer India, Multi-currency account page and FAQs (checked 2026-10-28)
  41. [41]Payoneer press release, Payoneer receives in-principle authorization as Cross-Border Payment Aggregator in India, 22 January 2026
  42. [42]RBI: Status of Applications received under the Payment and Settlement Systems Act, 2007, as on 16 October 2026 (checked 2026-10-28)
  43. [43]Payoneer India, Payoneer's multi-jurisdictional licenses (checked 2026-10-28)
  44. [44]PayPal India Help, How do I transfer funds to my bank account? (checked 2026-10-28)
  45. [45]Wise India site, Wise Business pricing, fees at a glance (checked 2026-10-28)
  46. [46]PayPal India Help, How do I receive payments through PayPal? (checked 2026-10-28)
  47. [47]RBI: A.P. (DIR Series) Circular No. 84 dated 29 February 2012, Compilation of R-Returns: Reporting under FETERS (purpose codes)
  48. [48]CBIC: CGST Rules, 2017, rule 46 (tax invoice, export endorsement)
  49. [49]PIB: Income-tax Act, 2025 comes into force from 1 April 2026
  50. [50]RBI: Notification No. FEMA 23(R)/(7)/2025-RB dated 13 November 2025, amending the 2015 export regulations (realisation period of 15 months)
  51. [51]RBI: Notification No. FEMA 23(R)/(8)/2026-RB, realisation period restored to nine months from 5 June 2026

Frequently asked questions

Do interior designers need a FIRC for every foreign payment?+

An interior designer should keep proof of each foreign receipt for GST and bank records. Wise emails an e-FIRC per transfer, Payoneer issues a digital FIRA per transaction, and PayPal issues a free weekly digital FIRA. The e-BRC is self-certified separately on the DGFT portal from the bank's inward remittance messages.45615

Is designing a flat in Mumbai for an NRI client an export?+

Designing a flat in Mumbai for a client living abroad is usually not an export. Section 13(4) of the IGST Act places services by interior decorators in relation to immovable property where the property is located, so the place of supply is in India and the supply fails the export test in section 2(6).18

Which purpose code do freelance interior designers use?+

Interior designers commonly use P1009, Architectural services, when the work is part of an architectural or fit-out project. DGFT maps specialty design services, including interior design (SAC 998391), to P1009, P1014, P1008, P0902 and P1099, so confirm with your bank which code it accepts for standalone design packages.1617

Can an interior designer use the 50% presumptive tax scheme?+

Interior decoration is a specified profession under section 62(4) of the Income-tax Act, 2025. A resident individual interior designer can use the 50% deemed profit scheme in section 58(2), Table row 3, with gross receipts up to ₹50 lakh, or ₹75 lakh if cash receipts are within 5%.1819

Can a client in Dubai pay an interior designer through Wise?+

Wise Business accounts for Indian sole traders and businesses can receive payments to local account details in supported currencies and convert them to INR. Wise says no conversion percentage is published for INR and the fee is shown in its calculator, so compare it with your bank's published charges first.2021

Do interior designers need GST registration to export?+

An interior designer making only inter-State supplies of services is exempt from GST registration up to ₹20 lakh aggregate turnover, or ₹10 lakh in special category States, and export turnover counts. Registration is still needed to file an LUT and claim zero-rating relief.32223

What if a foreign design client pays in instalments over a year?+

Each instalment must arrive within nine months of its invoice date under the 2026 Regulations, and the AD bank can extend the period on request. Under rule 96A, IGST with interest becomes payable if payment is not received within one year or the FEMA period, whichever is later.7924

This page is general information for Indian service exporters, not tax or legal advice. Rules change and outcomes depend on your facts, so confirm with a chartered accountant before acting.

Keep reading

Profession

How should an interior designer in India receive payments from foreign clients?

How Indian interior designers get paid from abroad: the immovable property place of supply rule, purpose codes, EDF, nine-month realisation and section 58 tax.

Purpose codes

Which purpose code should a designer use for payments from foreign clients?

RBI has no single design purpose code. How graphic, brand, UI/UX, web, interior, fashion and industrial designers choose between P1099, P1007, P0802, P0902 and others.

RBI and FEMA

What is the difference between FIRC, FIRA and e-BRC for service exporters?

What FIRC, FIRA and e-BRC are, who issues each, how e-BRC works on the DGFT portal, and which documents Indian service exporters should keep for GST and tax.

GST

How is the place of supply decided when you export services from India?

How IGST section 13 decides the place of supply when your client is abroad: the recipient-location rule, the exceptions that keep it in India, and 2026 changes.

Tax

Which professions are 'specified professions' under section 62 of the Income-tax Act, 2025?

The specified professions in section 62(4) of the Income-tax Act, 2025, what they decide (books, presumptive tax), and how designers, writers and tutors fit.