Revenue collection contracts: how private operators are paid

Last checked: 20 October 2026 · Explainers

Governments pay private operators of revenue systems in several ways. Some operators take a percentage of each collection, as SystemSpecs did on Nigeria's Treasury Single Account ³. Some earn variable fees tied to volumes, as in Ghana's contracts with SML ¹. Some hold fixed-sum or long-term contracts to build and run a platform, as in Addis Ababa and Rwanda ^5,6. Audits and inquiries have questioned fees, approvals and public money held outside treasury accounts ^1,4⁹.

Percentage commission example: 1 per cent of TSA collections, Nigeria, under a 2013 contract ³
Variable fee example: Over GHS 1 billion paid to SML in Ghana since 2018 ¹
Fixed-sum example: ETB 14 million over five years for Addis Ababa's Et-Tax ⁵
Long-term contract example: 25 years for Rwanda's Irembo portal, signed July 2015 ⁶
IMF guidance: Keep Treasury Single Account coverage when adopting fintech payments ¹⁰

Payment models compared

The table sets out payment models found in official findings and press reports for the cases on this site ^1,3^5,6^7,8.

Model	Example	Terms reported	Official finding
Percentage of collections ³	Nigeria, Remita TSA e-collection ³	1 per cent fee on all collections under a 2013 CBN contract ³	Senate asked for the contract to end and set costs at ₦700 per transaction, February 2016 ³
Variable fee by volume ¹	Ghana, GRA and SML ¹	Variable fees, over GHS 1 billion paid since 2018 ¹	KPMG advised moving to a fixed fee, 2024 ¹
Fixed sum over a set term ⁵	Addis Ababa, Et-Tax ⁵	ETB 14 million over five years to build and maintain ⁵	None reported in the source ⁵
Long-term design and operate contract ⁶	Rwanda, Irembo ⁶	25-year contract with Rwanda Online, signed July 2015 ⁶	None reported in the source ⁶
Profit share or platform fee ^7,8	South Sudan, Crawford Capital ⁷	UN says 75 per cent profit share of taxes collected. Company says 2 percent platform fee ^7,8	UN commission called for an end to outsourced revenue collection, 2025 ⁷

Percentage commissions: Nigeria

Under a 2013 contract between the Central Bank of Nigeria and SystemSpecs, owner of Remita, fees on Treasury Single Account collections were based on 1 per cent of all collections, as reported by Vanguard on 25 February 2016 ³. The Senate directed that the fee be disregarded and set transaction costs at ₦656,504,100 in place of ₦7,650,925,566.40 claimed, using ₦700 per transaction ³. Its committee said vendors should consider an outright sale or annual licence fees ³. The SystemSpecs managing director said the dispute concerned only commercial terms ³.

In April 2025 the House Public Accounts Committee directed SystemSpecs to refund ₦182,769,245,175.20. This included ₦179.25 billion in unremitted collections, as reported by TheCable ⁴.

Variable fees and investment recovery: Ghana

KPMG audited the Ghana Revenue Authority contracts with Strategic Mobilisation Ghana Limited (SML) in 2024. It found the contracts lacked Public Procurement Authority and parliamentary approval, and questioned a variable fee model that led to payments of over GHS 1 billion since 2018 ¹. KPMG said such services are usually priced at a fixed fee ¹.

The Presidency put SML's total investment at US$177,530,902.51. KPMG warned that ending the contract without cause would make the government liable to pay SML a return on investment ¹. The President accepted recommendations to move the petroleum audit fee from variable to fixed ¹. On 30 October 2025 the Office of the Special Prosecutor said the contract was "unnecessary, unlawfully approved, and financially damaging to the state" ².

Public money held outside treasury accounts

Kenya contracted Swiss firm Travizory Border Security SA to design and operate its electronic visa system, and collections were first wired to a Swiss bank account, as reported by Moses Ogada of The Star on 25 March 2026 ⁹. Auditor General Nancy Gathungu found KSh 927,489,739 had not been remitted to the Revenue Account at the Central Bank of Kenya ⁹. The contract ended in March 2025, which led to a lawsuit. The audit said the firm threatened not to remit the funds without full compensation ⁹.

An IMF working paper says "Treasuries should maintain Treasury Single Account (TSA) coverage when adopting fintech payments" ¹⁰. It says treasuries "must either build payment gateways or integrate with external gateways" for non-tax revenue ¹⁰.

Profit share dispute: South Sudan

A UN commission report of September 2025 says that "Under a 2019 agreement, Crawford retains a 75 per cent profit share of taxes it collects" in South Sudan ⁷. It says the arrangement was extended in 2024 to a levy on tax-exempt humanitarian agencies, and it called for an end to outsourced revenue collection ⁷.

Crawford Capital said on 22 June 2026 that it charges a 2 percent platform service fee, which "is not a share of government revenue", as reported by Memoscar Lasuba of Eye Radio ⁸. It said a 75/25 split applies only to a separate US$15 convenience fee on selected services such as eVisa applications ⁸.

Common questions

How are private operators of revenue systems paid?

Cases on this site show percentage commissions, variable fees, fixed sums over a set term and profit shares or platform fees ^1,3^5,7.

Why did KPMG recommend a fixed fee for SML?

KPMG questioned the variable fee model, which led to payments of over GHS 1 billion since 2018, and said such services are usually priced at a fixed fee ¹.

What happens if a government ends an operator contract early?

In Ghana, KPMG warned of liability for a return on investment ¹. In Kenya, the end of the e-visa contract led to a lawsuit and unremitted collections ⁹.

What does the IMF advise on private payment platforms?

Treasuries should keep Treasury Single Account coverage and either build payment gateways or connect to external ones ¹⁰.

Rules and fees change. Check the official site linked above before you apply or pay. Spotted an error? Email [email protected] with the official link.

Sources

How governments digitise the collection of taxes, fees and levies
The three main models for digital revenue collection, examples from Tanzania, Kenya, Rwanda and South Sudan, and what IMF and World Bank material says.
Ghana: Ghana.gov, GRA online services and the SML audit
How Ghana collects fees through Ghana.gov and taxes through GRA online services, who built Ghana.gov, and what KPMG and the Special Prosecutor found on SML
Nigeria: Treasury Single Account, Remita and federal tax filing
How Nigeria collects federal revenue into the Treasury Single Account through Remita, how taxes are filed on TaxPro-Max, and the Remita fee disputes.
Kenya: iTax, eCitizen and government digital payments
How Kenya collects taxes through KRA iTax and fees through eCitizen, who operates eCitizen, the KSh 50 convenience fee and the Auditor-General's audit.
Rwanda: IremboGov, the Irembo partnership and RRA e-Tax
How Rwanda runs IremboGov through a 25-year public-private partnership, what services cost, and how RRA e-Tax handles tax declarations.
South Sudan: the SSRA e-tax portal and Crawford Capital
South Sudan's 2021 e-tax portal, the role of Crawford Capital, the UN commission findings, US visa restrictions and the government response.
E-visa platforms: official fees, service charges and private operators
How e-visa and travel authorisation fees are set, what private operators charge, and what Sri Lanka's Auditor General found about an outsourced e-visa.
Sierra Leone: NRA tax systems, mobile payments for fees, and audit findings
How Sierra Leone's National Revenue Authority uses ITAS and ASYCUDA World, how non-tax fees are paid by mobile app, and what the 2024 audit found.