Base vs Arbitrum vs Polygon: Cheapest layer 2 networks for crypto payments in 2026

If you've ever paid for something with crypto and watched the gas fee eat half your purchase, you already know why layer 2 networks matter. Ethereum mainnet can charge anywhere from $5 to $50 per transaction depending on congestion, a problem that makes small purchases genuinely impractical.

Layer 2 networks (L2s) solve this by processing transactions off-chain and batching them onto Ethereum at a fraction of the cost. In 2026, three of them dominate everyday crypto payments: Base, Arbitrum and Polygon. Each takes a different approach. Each has a different fee profile. And the right one for you depends on what you're actually trying to do.

This is a practical comparison. We'll look at fees, speed, stablecoin support and what each network is best suited for so you can choose the cheapest path to spending your crypto.
 

What makes a layer 2 network cheap for payments?

Before picking a winner, it helps to understand what drives fees on these networks.

All three L2s reduce costs by moving transaction execution off-chain and submitting compressed data to Ethereum for final settlement. The cost you pay reflects two components: the L2 execution fee (what the network charges to process your transaction) and the L1 data fee (the cost of posting that data to Ethereum). The Ethereum Dencun upgrade in 2024 which introduced EIP-4844 blob transactions, cut the L1 data component dramatically for all rollup-based L2s, and fees across Base, Arbitrum and Polygon dropped significantly as a result.

For a payment or gift card purchase, you're typically doing one of two things: sending a stablecoin (USDC or USDT) or sending ETH. Both are simple transfers, and the fees are low across all three networks. The differences become meaningful when you're making multiple transactions, using DeFi to swap tokens before spending, or sending very small amounts where even a $0.05 fee starts to feel disproportionate.
 

Base

Base is an Ethereum L2 built and maintained by Coinbase on the OP Stack, the same technology underlying Optimism. It launched in 2023 and has grown faster than almost any other L2 in terms of retail transaction volume.

Fees: Post-EIP-4844, Base consistently posts some of the lowest fees in the L2 space. A standard USDC transfer on Base typically costs under $0.01, and during normal network conditions fees often run in the $0.001–$0.007 range. For most small-to-medium purchases, the gas cost is effectively negligible.

Speed: Base handles 100+ transactions per second with near-instant soft finality. For a gift card or mobile top up payment, your transaction confirms in seconds.

Stablecoin support: Base is the home of native USDC issued directly by Circle on the Base mainnet, fully backed and redeemable 1:1. There's no bridge risk and no wrapped token workaround. USDC on Base has seen explosive growth, with over $3 billion in circulation on the chain as of early 2025 and record stablecoin transfer volumes through 2026.

Best for: Retail payments and small purchases. If you're paying for a gift card or mobile top up with USDC and you already hold funds on Coinbase, Base is the most direct and cheapest path. Coinbase routes users onto Base natively, so there's no bridging friction for the majority of Coinbase Wallet users.

Watch out for: Base's sequencer is operated by Coinbase, which introduces a degree of centralization compared to more decentralized alternatives. For most spending use cases, this is irrelevant. For users who prioritize full decentralization, it's worth noting.
 

Arbitrum

Arbitrum is the largest Ethereum L2 by total value locked (TVL), commanding roughly $16–19 billion in DeFi assets. It uses an optimistic rollup model with a multi-round interactive fraud-proof system, a battle-tested security architecture that makes it the preferred chain for high-value transactions and institutional-grade DeFi.

Fees: Post-Dencun, Arbitrum One fees dropped to the $0.005–$0.02 range for standard transfers. That's still competitive for most purchases, though Base edges it on the lowest end. For larger or more complex transactions like swapping a volatile token to a stablecoin before spending, Arbitrum's deeper liquidity often makes it the smarter choice even if the base fee is slightly higher.

Speed: Arbitrum supports up to 40,000 transactions per second in theory, with practical throughput running well above 400 TPS in real-world conditions. Soft finality is near-instant. Hard finality follows Ethereum's roughly 13-minute cycle, but for a payment that confirms on-chain in seconds, this rarely matters.

Stablecoin support: Arbitrum supports native USDT, meaning you can move USDT directly to major exchanges like Binance and Kraken without the complications of bridged tokens. It also supports native USDC via Circle's Cross-Chain Transfer Protocol (CCTP). For users holding USDT specifically, Arbitrum is often the cleanest network to use.

Best for: Larger purchases, DeFi-adjacent spending (e.g. swapping to stablecoins first), and anyone who already has funds on Arbitrum through DeFi activity. If you're regularly swapping volatile assets to USDC or USDT before spending, Arbitrum's liquidity depth minimizes slippage in ways that matter at scale.

Watch out for: Fees are still very low but sit slightly above Base for simple transfers. For a $5 mobile top up, the difference is fractions of a cent. For a pattern of dozens of small transactions, it adds up.
 

Polygon

Polygon has been scaling Ethereum since 2017 (originally as Matic Network). In 2026 it operates multiple scaling solutions, most relevantly, Polygon PoS (proof-of-stake) and Polygon zkEVM and has expanded into enterprise infrastructure through its AggLayer interoperability system.

Fees: Polygon PoS is consistently one of the cheapest networks for any transaction. Over 83% of transactions on Polygon cost less than $0.01, and average fees run around $0.001–$0.005 for stablecoin transfers. Polygon zkEVM offers stronger security guarantees (ZK proofs rather than optimistic fraud proofs) but at slightly higher cost due to the computational overhead of proof generation.

Speed: Polygon PoS processes up to 65,000 TPS and achieves near-instant finality. It processed over 8.4 million transactions daily on average in Q1 2025, nearly double its 2023 daily average. For volume, it's hard to beat.

Stablecoin support: Polygon supports both native USDC and USDT, and has become a significant rail for real-world stablecoin payments. Revolut integrated Polygon for stablecoin payments in late 2024; by December 2025, users had processed over $800 million through the app on Polygon. Stripe uses Polygon to let merchants accept USDC payments online and in-store.

Best for: Users who make a high volume of small transactions, anyone holding USDT who wants the absolute lowest transfer fees, and anyone already operating in the Polygon ecosystem (gaming, NFTs, DeFi). Polygon's enterprise adoption also makes it a reliable choice for users who want a network backed by major fintech integrations.

Watch out for: Polygon PoS is technically a sidechain rather than a rollup, meaning it uses its own validator set rather than inheriting Ethereum's full security model. For everyday payments this distinction rarely matters, but it's worth understanding the difference. Polygon zkEVM is a true rollup with Ethereum-equivalent security, though fees are slightly higher than Polygon PoS.
 

Fee comparison at a glance

Which one should you use to buy gift cards or top up your phone?

For most people making regular purchases with stablecoins, the honest answer is: any of them. The fee differences between Base, Arbitrum and Polygon PoS are measured in fractions of a cent for standard transfers. None of them will eat your purchase.

That said, here's a practical guide based on what you're working with:

You're holding USDC on Coinbase or a Coinbase Wallet, use Base. Your funds are already there, native USDC is the dominant stablecoin on the network and fees are among the lowest available.

You're holding USDT and want the cheapest possible transfer, Polygon or Arbitrum. Both support native USDT at sub-cent fees. Polygon PoS edges it slightly on raw fee cost; Arbitrum has deeper liquidity if you need to swap first.

You're already active in DeFi on Arbitrum, stay on Arbitrum. Moving funds to another network costs a bridge fee. If you're already there, the gas for a payment is negligible.

You hold funds across multiple networks, check where your stablecoins already sit and spend from there. Bridging purely to save $0.003 in gas doesn't make sense.
 

Spending your crypto on Cryptorefills

Cryptorefills supports all three networks; Base, Arbitrum and Polygon for USDC and USDT payments, alongside 20+ other cryptocurrencies and networks including Bitcoin via the Lightning Network, Solana, Tron and more.

You can use any of these networks to buy gift cards, mobile top ups, eSIMs, flights and Stays from 5,000+ brands worldwide. No KYC required. Instant delivery.
 

How to buy gift cards with crypto on Cryptorefills:

1. Open Cryptorefills and find the brand you want
2. Select your amount and proceed to checkout
3. Choose your network and coin (USDC on Base, USDT on Polygon, ETH on Arbitrum)
4. Send the payment and receive your code instantly