PAN Card Fees & Charges 2026: What You’ll Actually Pay
PAN Card Fees & Charges : PAN card fees look confusing mainly because of one factor most people miss: your communication address not your citizenship is what decides how much you pay. Here’s a clear, current breakdown of exactly what a new PAN, an e-PAN, a correction, or a reprint costs in 2026, based on the current rates published by Protean (NSDL) and UTIITSL, the two agencies authorized by the Income Tax Department to process PAN applications.
For an Indian communication address, a new PAN card (physical + e-PAN) costs ₹107, while an e-PAN only costs ₹72. A straight reprint with no data changes costs ₹50 within India and ₹959 for a foreign address. For a foreign communication address, a new physical card costs around ₹1,017. Instant e-PAN via Aadhaar on the Income Tax e-Filing portal is completely free.
Reference sources: Income Tax Department e-Filing portal, Protean (NSDL) eGov, and UTIITSL always confirm the live figure on these official sites before paying, as fees are revised periodically.
Why the Fee Varies
Three factors change what you pay:
- Communication address: Indian vs. foreign address is the single biggest factor, since a large part of the higher fee is international postage, not extra processing.
- Format chosen: a physical card (which also includes an e-PAN copy) costs more than an e-PAN-only application.
- Application type: a brand-new PAN, a correction, and a reprint/duplicate each have their own separate fee.
Complete Fee Comparison Table (2026)
| Service | Indian Address | Foreign Address |
|---|---|---|
| New PAN Physical card + e-PAN | ₹107 | ₹1,017 |
| New PAN e-PAN only | ₹72 | ₹66–72 |
| Instant e-PAN via Aadhaar (Income Tax portal) | Free | Not applicable (Indian mobile/Aadhaar required) |
| Correction Physical card + e-PAN | ₹50 | ₹959 |
| Reprint/Duplicate (no data change) | ₹50 | ₹959 |
| e-PAN re-download (within 30 days of allotment/update) | Free | Free |
| e-PAN re-download (after 30 days) | ₹8.26 | ₹8.26 |
All figures above are inclusive of applicable GST, as published by Protean and UTIITSL. Minor variations between the two portals are possible check the live fee shown at checkout before paying.
New PAN Card Fees Detailed Breakdown
For a physical card + e-PAN sent to a foreign address, the ₹1,017 fee typically breaks down as approximately ₹93 (base application fee) + courier/dispatch charges + 18% GST the dispatch component is what pushes the total well above the Indian rate.
For an Indian address, the ₹107 fee includes the base application fee, domestic Speed Post dispatch, and GST no separate delivery charge is billed afterward.
Instant e-PAN via Aadhaar: Completely Free
If you’re eligible for the Instant e-PAN facility on the Income Tax e-Filing portal (using your Aadhaar number and OTP verification), there is no fee at all. This is the cheapest and fastest way to get a valid PAN, though it’s only available to individuals who meet the eligibility criteria for Aadhaar-based instant issuance not for entities, foreign nationals, or more complex cases.
PAN Correction Fees
| Communication Address | Fee |
|---|---|
| Indian address | ₹50 |
| Foreign address | ₹959 |
PAN Reprint vs Duplicate Card Fees
A straight reprint where your PAN details are unchanged and you simply need a fresh physical card carrying your existing photo and signature from the department’s records costs:
- ₹50 for dispatch within India
- ₹959 for dispatch to a foreign address
Note that a reprint is different from a correction: if you also need to change your name, address, photo, or signature, that falls under the “Correction” service, not a plain reprint, even though the fee for both happens to be the same at ₹50/₹959.
e-PAN Download Fees
Downloading a fresh copy of your already-issued e-PAN has its own separate, much smaller fee structure:
- Free if downloaded within 30 days of PAN allotment or the last confirmed update, through NSDL or UTIITSL
- ₹8.26 (inclusive of tax) if downloaded after that 30-day window
- Free, with no time limit, if downloaded via Instant e-PAN on the Income Tax e-Filing portal using Aadhaar
Income Tax e-Filing vs Protean (NSDL) vs UTIITSL: Which Portal Should You Use?
| Income Tax e-Filing Portal | Protean (NSDL) | UTIITSL | |
|---|---|---|---|
| Best for | Instant e-PAN via Aadhaar (existing PAN holders eligible for the instant route) | Fresh applications, corrections, reprints, all applicant categories | Fresh applications, corrections, reprints, all applicant categories |
| Cost for new PAN | Free (instant e-PAN only, eligibility-based) | Standard fee (₹72–₹1,017 depending on format/address) | Standard fee, generally matching NSDL |
| Physical card available? | No e-PAN only | Yes | Yes |
| NRI/foreign applicants | Not applicable | Supported | Supported |
| Entities (companies, LLCs, trusts) | Not applicable | Supported | Supported |
| Processing agency | Income Tax Department directly | Authorized by the Income Tax Department | Authorized by the Income Tax Department |
In practice, choose the Income Tax e-Filing portal first if you simply want a free instant e-PAN and you’re eligible. Use Protean or UTIITSL for a physical card, a correction, an NRI/foreign application, or an entity application either one works, and fees are generally comparable between the two.
What’s Included in the Fee and What Isn’t
- The published PAN fee already includes dispatch/delivery charges you don’t pay separately for postage on top of the listed amount.
- The listed fees are inclusive of GST, as published by Protean and UTIITSL.
- If you pay by debit or credit card, your bank may add its own convenience/surcharge of up to around 2% of the application fee, plus applicable tax on that surcharge. This is charged by your bank or the payment gateway, not by the Income Tax Department, Protean, or UTIITSL, and the exact percentage can vary by bank and card network check your bank’s card-payment terms if you want the precise figure before paying.
- If you pay via net banking, a surcharge of around ₹4 plus applicable tax typically applies, again levied by the payment gateway/bank rather than the PAN-issuing agency.
- Demand Draft (DD) payments must be made in favour of “NSDL-PAN” (or “Protean-PAN”) or “UTIITSL-PAN” as specified on the respective portal, payable at the specified city (commonly Mumbai).
(Placeholder: insert a screenshot of the payment method selection screen on the Protean/UTIITSL portal here, with alt text “PAN card payment method selection screen”.)
Accepted Payment Methods
| Communication Address | Accepted Modes |
|---|---|
| Indian address | Debit/credit card, net banking, demand draft |
| Foreign address | Debit/credit card, demand draft (net banking is not always available for foreign applicants check current portal options) |
A Note on the 2026 Form Changes
From 1 April 2026, the Income Tax Department replaced the older PAN application forms (like Form 49A and Form 49AA) with a new set of numbered forms under the Income-tax Rules, 2026. The fee structure itself has largely stayed consistent through this change what changed is the form number and category selection you use during application, not the underlying cost. If a guide or portal still refers to the old form names, don’t worry the fee amounts described above still apply; just make sure you’re selecting the currently correct form for your applicant category when you actually apply.
Why Foreign Address Fees Are So Much Higher
It’s a common misconception that NRIs or foreign nationals are charged more simply because of their status. In reality, the fee difference comes almost entirely from international courier costs for the physical card. This is confirmed by the fact that the e-PAN-only fee stays nearly identical regardless of whether your communication address is in India or abroad it’s the physical dispatch, not your nationality, driving the higher cost.
How to Avoid Paying More Than Necessary
- Choose e-PAN only if you don’t specifically need a physical card this alone can save you a significant amount, especially for foreign addresses.
- Use the Instant e-PAN via Aadhaar route if you’re eligible it’s entirely free.
- Download your e-PAN within 30 days of issuance or update to avoid the ₹8.26 re-download fee.
- Double-check your communication address before submitting an incorrectly listed foreign address (when you actually have a valid Indian one) can needlessly push you into the higher fee bracket.
- Avoid third-party or unofficial websites that charge inflated “service fees” for what is a standard government-fee process available directly through NSDL, UTIITSL, or the Income Tax e-Filing portal.
FAQs
Is GST included in the PAN fee shown on the portal? Yes. All the fees listed above for new applications, corrections, and reprints are inclusive of applicable GST as published by Protean and UTIITSL. You won’t see a separate GST line added afterward, aside from any bank-imposed card or net banking surcharge.
Are PAN application fees refundable? No. Once paid, the PAN application fee is non-refundable, even if you discover an error in your submitted details afterward. Always review every field carefully before completing payment.
Which portal should I choose Income Tax e-Filing, Protean, or UTIITSL? Use the Income Tax e-Filing portal if you just want a free instant e-PAN and are eligible for Aadhaar-based issuance. Use Protean (NSDL) or UTIITSL if you need a physical card, a correction, an NRI/foreign application, or an entity PAN both are equally authorized and offer comparable fees.
Can I change the portal after making a payment? No. Once you’ve paid and submitted your application through one portal (say, Protean), you cannot switch to the other (UTIITSL) for that same application. If you accidentally choose the wrong portal or need to start over, you would need to file a fresh application and pay the fee again, since the original payment is non-refundable.
Is the Instant e-PAN via Aadhaar really free? Yes. If you’re eligible for Aadhaar-based Instant e-PAN through the Income Tax e-Filing portal, there is no fee at all.
Why is my NRI friend’s PAN fee so much higher than mine? It’s almost certainly because they opted for a physical card delivered to a foreign address, which includes international courier charges. If they had chosen e-PAN only, the fee would be much closer to the standard Indian rate.
Do I need to pay extra for delivery once I’ve paid the PAN fee? No. The quoted fee already includes dispatch/delivery charges there’s no separate postage cost to pay afterward.
Is a correction cheaper than a completely new PAN application? For an Indian address, the correction fee (₹50) is cheaper than a new physical card (₹107), though slightly more than a new e-PAN-only application (₹72). For a foreign address, correction (₹959) is close to but slightly less than a new physical card (₹1,017).
Will the fee change again during 2026? Fee structures are reviewed periodically by the Income Tax Department and its authorized agencies. Always check the current fee on the official NSDL, UTIITSL, or Income Tax e-Filing portal before making a payment, rather than relying solely on any single source, including this guide.
Conclusion
The core rule to remember with PAN card fees is simple: your communication address, not your citizenship, decides the bulk of the cost and choosing e-PAN only over a physical card is the easiest way to keep the fee low, especially if you’re applying from outside India. Since exact figures are revised periodically, always cross-check the live fee on the official NSDL (Protean), UTIITSL, or Income Tax e-Filing portal at the time you actually apply.
