# Best courier service in Pakistan for online sellers: COD fees, payouts and what each publishes

URL: https://which.pk/business/guides/best-courier-service-pakistan/
Author: Ahtisham
Updated: 19 Oct 2026

## Summary

No private courier in Pakistan publishes a merchant rate card for cash on delivery, so the best courier is the one whose written quote, payout speed and return terms suit your orders. Pakistan Post is the only one with a public COD tariff: Rs 110 city to city for 250 g at the counter from 1 Oct 2026. Leopards Retail COD pays weekly to your bank. Whichever you pick, the courier deducts 2% income tax and 2% sales tax from a filer's COD sales, and needs your NTN.

## Key facts

- Pakistan Post COD, city to city: Rs 110 (250 g, from 1 Oct 2026)
- Tax the courier deducts (filer): 2% income tax + 2% sales tax
- Leopards Retail COD payout: Weekly, to your bank
- Private courier rate cards: Not published

There is no single **best courier service in Pakistan** on price, because **no private courier publishes its merchant rate card**: TCS, Leopards, PostEx, Trax and M&P quote after you sign up. Only Pakistan Post publishes a COD tariff: **Rs 110 city to city for 250 g**, from 1 Oct 2026. Pick on written quotes, payout speed and return charges. Every courier deducts **2% income tax and 2% sales tax** from a filer's COD sales.

**Tax a courier takes from a Rs 10,000 COD order (filer):** Rs 400 (2% income tax (section 153(2A)) plus 2% sales tax, deducted before you're paid (FBR, tax year 2027))

## Which is the best courier service in Pakistan for COD sellers?

We read each courier's own website on 19 Oct 2026. This is what they state publicly; none of them paid to be listed, and the order is alphabetical.

| Courier | Published COD rate | Payout to you | Coverage (own claim) | Small sellers |
|---|---|---|---|---|
| Leopards | Not published | Weekly, to your bank (Retail COD) | Nationwide | Retail COD: book at an Express Center, no minimum shipments |
| M&P | Not published (calculator page was down) | Not stated | 1,600+ locations, 750+ courier centres | Retail COD: register once at a courier centre, no minimum quantity |
| Pakistan Post (UMS-COD) | Rs 75 local, Rs 110 city to city (250 g) | By money order | 226 UMS locations | Walk in at a UMS post office |
| PostEx | Not published; tariff sheet after sign-up | "Instant upfront payments" (timing not stated) | Nationwide | Online sign-up, 20% off for new accounts |
| TCS | Couldn't read | Couldn't read | Couldn't read | Couldn't read |
| Trax | Couldn't read | Couldn't read | Couldn't read | Couldn't read |

TCS's website loads as an app that our checks couldn't read, and trax.pk now redirects to a site that shows only a title. We left both out rather than use third-party blogs.

## What is the cheapest COD courier service in Pakistan?

On published prices, **Pakistan Post**. Its UMS-COD tariff from 1 Oct 2026, including GST:

| UMS-COD, walk-in | Up to 250 g | Up to 500 g | Each extra 500 g |
|---|---|---|---|
| Local (same city) | Rs 75 | Rs 100 | Rs 25 |
| City to city | Rs 110 | Rs 150 | Rs 50 |

Corporate customers pay less: Rs 45 city to city for 250 g. Two limits apply: the cash collected can't exceed **Rs 100,000** a parcel, and a parcel can weigh up to **30 kg**.

**Pakistan Post's own pages disagree:** Pakistan Post's COD page still shows its older table, where a 250 g city-to-city parcel costs Rs 262, including a money-order fee of Rs 175 for returning the cash to you. The 1 Oct 2026 notice lists only the COD fee. Ask at the counter whether the money-order commission is added.

For private couriers we have no public price to compare. As one reference point, the reseller app Markaz says most COD orders on its platform carry about **Rs 165 delivery plus a Rs 50 cash-handling fee** (its blog, read on 18 Oct 2026). That's Markaz's price to its resellers, not any courier's rate.

## Which courier is best for a small business with a few orders a day?

Pick one that doesn't need a corporate account or a monthly minimum:

- **Leopards Retail COD** is for sellers sending one or two parcels a day. You register at an Express Center with your CNIC, mobile number and bank IBAN, pay the service charge when you book, and get COD money in your bank account weekly. Pickup is free.
- **M&P Retail COD**: you bring parcels to an M&P courier centre and register once. M&P says there's no minimum shipment quantity.
- **Pakistan Post UMS-COD**: walk in at any of the 226 UMS locations. Your cash comes back to you by money order.

Leopards' Economy service is for parcels of **5 kg or more**, delivered on the second day. Above 12 x 12 x 12 cm, Economy charges by size: length x breadth x height in cm, divided by 5,000. So a light but bulky box can cost more than its weight suggests.

## Do I need an NTN to send COD parcels?

Yes. Under **section 181(1A)** of the Income Tax Ordinance, a courier must not serve a seller of digitally ordered goods who isn't registered for income tax. M&P's account form asks for your NTN as well as your CNIC. See [how to get an NTN](/business/guides/how-to-get-ntn/).

## How much does the courier deduct from COD payments?

The courier is the tax agent on COD sales. Before it pays you, it deducts:

| | Filer (on the ATL) | Non-filer |
|---|---|---|
| Income tax, section 153(2A) | 2% | 4% |
| Sales tax, Eleventh Schedule | 2% | 2% |
| Taken from a Rs 10,000 order | Rs 400 | Rs 600 |

If the customer pays digitally instead, income tax falls to 1% for filers. PostEx's Payment on Delivery lets the customer pay the rider by Raast QR or card at the door. The full tax rules are in [starting an e-commerce business in Pakistan](/business/guides/ecommerce-business-pakistan/).

## How do I compare courier quotes?

Ask each courier for a written quote on the same parcel, and compare these five points:

Return charges matter for COD. When a customer refuses a parcel, it travels out and back and you collect nothing, so a cheaper rate with high return charges can cost more. Confirm the full price, address and delivery window with the customer before you book.

More guides: [selling on Daraz](/business/guides/how-to-sell-on-daraz/), [dropshipping in Pakistan](/business/guides/dropshipping-in-pakistan/), [Daraz vs Shopify vs your own website](/business/guides/daraz-vs-shopify-vs-own-website/).

## Questions people ask

### Which courier service provides COD in Pakistan?

Leopards, M&P, PostEx, TCS and Trax all advertise cash on delivery, and Pakistan Post runs UMS-COD at 226 locations. Leopards and M&P let you book COD parcels at a counter without a corporate account.

### What is the cheapest COD courier service in Pakistan?

We can only compare published prices, and Pakistan Post is the only courier that publishes its COD fee: Rs 110 city to city for a 250 g parcel at the counter, from 1 Oct 2026. Private couriers give rates after you sign up, so get written quotes and compare them on the same parcel.

### Do I need an NTN to send COD parcels for my online shop?

Yes. Under section 181(1A) of the Income Tax Ordinance, a courier must not serve a seller of digitally ordered goods who isn't registered for income tax.

### How much tax does the courier deduct on a COD order?

For a filer, 2% income tax plus 2% sales tax on the gross order value, so Rs 400 on a Rs 10,000 order. A non-filer has 4% income tax deducted instead of 2% (FBR rate card, tax year 2027).

## Sources

- [UMS and UMS-COD tariff, effective 1 Oct 2026](https://www.pakpost.gov.pk/2026-09-30-UMS-RATE.pdf), Pakistan Post (accessed 19 Oct 2026)
- [Urgent Mail Service (UMS) - Cash On Delivery](https://ep.gov.pk/services/cod_intro.asp), Pakistan Post (accessed 19 Oct 2026)
- [UMS-COD tariff for walk-in customers (4 Oct 2023)](https://www.pakpost.gov.pk/2023-10-04-UMS-COD-RATE.pdf), Pakistan Post (accessed 19 Oct 2026)
- [Registered parcel rates (revised from 1 Oct 2026)](https://www.pakpost.gov.pk/reg_parcels.php), Pakistan Post (accessed 19 Oct 2026)
- [Withholding Tax Rates Card, Tax Year 2027](https://download1.fbr.gov.pk/Docs/202681113864992WithholdingTaxRatesCard2027.pdf), FBR (accessed 15 Oct 2026)
- [Sales Tax Act, 1990 (updated up to 30 June 2026)](https://download1.fbr.gov.pk/Docs/20267171373418951SalesTaxAct1990updatedupto30.06.2026.pdf), FBR (accessed 8 Oct 2026)
- [Income Tax Ordinance, 2001 (amended up to 30 June 2026)](https://download1.fbr.gov.pk/Docs/2026724177725705IncomeTaxOrdinanace2001.pdf), FBR (accessed 8 Oct 2026)
- [E-commerce: Economy, Overnight and Retail COD](https://pk.leopardscourier.com/business/ecommerce-economy), Leopards Courier (accessed 19 Oct 2026)
- [Calculate PostEx delivery charges](https://postex.pk/calculate-delivery-charges), PostEx (accessed 19 Oct 2026)
- [PostEx home page and FAQs](https://postex.pk/), PostEx (accessed 19 Oct 2026)
- [Payment on Delivery](https://postex.pk/payment-on-delivery), PostEx (accessed 19 Oct 2026)
- [Cash On Delivery](https://www.mulphilog.com/cash-on-delivery), M&P (accessed 19 Oct 2026)
- [Overnight Delivery](https://www.mulphilog.com/courier/overnight), M&P (accessed 19 Oct 2026)
- [M&P Express Logistics](https://www.mulphilog.com/), M&P (accessed 19 Oct 2026)
- [How to Price Products: Reseller Margin Guide](https://www.markaz.app/blog-post/how-to-price-products-reseller-margin), Markaz (accessed 18 Oct 2026)
- [Who Pays Delivery Charges in Dropshipping? (Pakistan)](https://www.markaz.app/blog-post/who-pays-delivery-charges-in-dropshipping-pakistan), Markaz (accessed 18 Oct 2026)
- [How to Reduce COD Returns (RTO) in Pakistan](https://www.markaz.app/blog-post/reduce-cod-returns-pakistan), Markaz (accessed 18 Oct 2026)