EBay has recorded a loss in the first-quarter due to a hefty tax charge on foreign earnings, but has revenue jumped as more customers shop at its e-commerce site and its PayPal payments business stays strong.

Adjusted results beat expectations but the company offered weak second-quarter guidance and shares fell three per cent in aftermarket trading.

The loss for the three months that ended March 31 totalled $US2.33 billion ($A2.52 billion), or $US1.82 per share. That compares with net income of $US677 million, or 51 US cents per share, last year. Excluding a $US3 billion tax charge, net income totaled 70 US cents per share. Analysts expected net income of 67 US cents per share.

Revenue rose 14 per cent to $US4.26 billion from $US3.75 billion. Analysts expected $US4.23 billion. Payments revenue rose 19 per cent to $US1.85 billion.