Exhibit

We hereby consent to the incorporation by reference in the Registration Statement on Form S-3 (No. 333-227949) and Forms S-8 (Nos. 333-227947, 333-226532, 333-225625, 333-225623, 333-220890, 333-219828, 333-208346, 333-206783 and 333-205609) of PayPal Holdings, Inc. of our report dated February 7, 2019 relating to the financial statements, financial statement schedule and the effectiveness of internal control over financial reporting, which appears in this Form 10-K.