E-commerce & IT Export · Business & Trade
Best courier service in Pakistan for COD sellers: Pakistan Post's Rs 110 COD fee, Leopards' weekly payouts, PostEx, M&P, TCS and Trax, and the 4% tax.
AI 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.
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)
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.
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.
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.
Pick one that doesn’t need a corporate account or a monthly minimum:
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.
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.
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.
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, dropshipping in Pakistan, Daraz vs Shopify vs your own website.
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.
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.
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.
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).
Photo by Rohit Choudhari on Unsplash
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