diff --git a/app/upgrades/v9/upgrades.go b/app/upgrades/v9/upgrades.go
index 3538adfb..fb67fa7d 100644
--- a/app/upgrades/v9/upgrades.go
+++ b/app/upgrades/v9/upgrades.go
@@ -18,7 +18,14 @@ func CreateV9UpgradeHandler(
 	return func(ctx sdk.Context, _ upgradetypes.Plan, fromVM module.VersionMap) (module.VersionMap, error) {
 		// set default oracle split
 		keepers.TreasuryKeeper.SetTaxRate(ctx, sdk.ZeroDec())
-		keepers.Tax2gasKeeper.SetParams(ctx, tax2gastypes.DefaultParams())
+
+		tax2gasParams := tax2gastypes.DefaultParams()
+		tax2gasParams.GasPrices = sdk.NewDecCoins(
+			sdk.NewDecCoinFromDec("uluna", sdk.NewDecWithPrec(28325, 3)),
+			sdk.NewDecCoinFromDec("uusd", sdk.NewDecWithPrec(75, 2)),
+		)
+		tax2gasParams.MaxTotalBypassMinFeeMsgGasUsage = 200000
+		keepers.Tax2gasKeeper.SetParams(ctx, tax2gasParams)
 		return mm.RunMigrations(ctx, cfg, fromVM)
 	}
 }
diff --git a/tests/e2e/e2e_test.go b/tests/e2e/e2e_test.go
index 6c8ecb62..3a619954 100644
--- a/tests/e2e/e2e_test.go
+++ b/tests/e2e/e2e_test.go
@@ -245,8 +245,8 @@ func (s *IntegrationTestSuite) TestFeeTaxGrant() {
 
 	s.Require().Equal(balanceTest1, transferCoin1)
 	s.Require().Equal(newValidatorBalance, validatorBalance.Add(transferCoin1))
-	// addr2 lost 10uluna to pay for grant msg's gas,  100000000 * TaxRate + 1uluna to pay for bank send msg's tx fees,
-	s.Require().Equal(balanceTest2.Amount, transferAmount1.Sub(initialization.TaxRate.MulInt(transferAmount1).TruncateInt()).SubRaw(4))
+	// addr2 lost 2uluna to pay for grant msg's gas,  100000000 * TaxRate + 2uluna to pay for bank send msg's tx fees,
+	s.Require().Equal(balanceTest2.Amount, transferAmount1.Sub(initialization.TaxRate.MulInt(transferAmount1).TruncateInt()).SubRaw(12))
 
 	// Test 3: try bank send with no grant
 	transferAmount2 := sdkmath.NewInt(200000000)
@@ -292,7 +292,7 @@ func (s *IntegrationTestSuite) TestFeeTaxGrant() {
 			initialization.TaxRate.MulInt(transferAmount2). // tax amount in the form of terra denom
 									Mul(initialization.UsdGasPrice.Quo(initialization.TerraGasPrice)). // convert terra denom to usd denom base on gas price
 									TruncateInt(),
-		).SubRaw(5), // addr2 lost 2uusd to pay for revoke msg's gas, 2uusd to pay for grant msg's gas, 1uusd to pay for band send msg's gas
+		).SubRaw(21), // addr2 lost 10uusd to pay for revoke msg's gas, 10uusd to pay for grant msg's gas, 1uusd to pay for band send msg's gas
 	)
 }
 
@@ -352,7 +352,7 @@ func (s *IntegrationTestSuite) TestFeeTaxNotSupport() {
 	transferAmount3 := sdkmath.NewInt(10000000)
 	transferCoin3 := sdk.NewCoin(initialization.TerraIBCDenom, transferAmount3)
 
-	nodeB.BankSend(transferCoin3.String(), test1AddrChainB, test2AddrChainB, []string{}, sdk.NewCoin(initialization.TerraDenom, sdkmath.NewInt(10)))
+	nodeB.BankSend(transferCoin3.String(), test1AddrChainB, test2AddrChainB, []string{}, sdk.NewCoin(initialization.TerraDenom, sdkmath.NewInt(2)))
 
 	newTerraIBCBalance, err := nodeB.QuerySpecificBalance(test1AddrChainB, initialization.TerraIBCDenom)
 	s.Require().NoError(err)
diff --git a/x/tax2gas/post/post.go b/x/tax2gas/post/post.go
index 7feccddc..8435ecfe 100644
--- a/x/tax2gas/post/post.go
+++ b/x/tax2gas/post/post.go
@@ -155,6 +155,10 @@ func (tgd Tax2gasPostDecorator) PostHandle(ctx sdk.Context, tx sdk.Tx, simulate
 		return ctx, errorsmod.Wrapf(sdkerrors.ErrInsufficientFee, "fees are not enough to pay for gas, need to cover %s gas more, which equal to %q ", gasRemaining.String(), gasRemainingFees)
 	}
 	feePayerAccount := tgd.accountKeeper.GetAccount(ctx, feePayer)
+
+	if !simulate && taxes.IsZero() {
+		payableFees = feeCoins
+	}
 	err := tgd.bankKeeper.SendCoinsFromAccountToModule(ctx, feePayerAccount.GetAddress(), authtypes.FeeCollectorName, payableFees)
 	if err != nil {
 		return ctx, errorsmod.Wrapf(sdkerrors.ErrInsufficientFunds, err.Error())