Digital Africa11 min read

Referral Partner Contract and Tax on Commission: What to Get Right

Mohamed Bah·Fondateur, Kolonell
August 5, 2026
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Referral Partner Contract and Tax on Commission: What to Get Right

Referral Partner Contract and Tax on Commission: What to Get Right

Digital Africa

The verdict in three sentences

A clear referral agreement beats any handshake: it fixes the rate, the trigger, and the recurrence in writing. Commission is only real income if you know how to invoice it and anticipate the withholding tax or VAT tied to your status. The number-one trap is the unwritten recurring commission: with no clause, you get paid once and never again.

The key clauses of a referral agreement

A referral contract doesn't need to be long, but it must settle six points without ambiguity. The purpose defines what you provide (a qualified lead, not a sales obligation). The rate sets the percentage and its base (signed net revenue). The trigger states when the commission becomes payable. Exclusivity says whether the prospect is reserved to you for a period. Recurrence covers commissions on subscriptions. Term and termination close it out.

ClauseWhat it protectsRecommended 2026 wording
PurposeYour role as intermediaryIntroduction only, no sales mandate
RateYour pay% of net revenue actually collected
TriggerThe payment momentOn collection of the 1st client deposit
ExclusivityYour prospect6 to 12 months, by name
RecurrenceLong-term income5% of maintenance/SEO monthly fees
TermThe contract end12 months renewable, 30-day notice

The trigger clause is the most debated. Three options coexist: at quote signature, on collection of the first deposit, or on final delivery. The balanced 2026 standard is collection of the first deposit: the agency has cash, you get paid fast, and unpaid-invoice risk is shared.

The trigger moment by model

Trigger modelAvg referrer payment delayReferrer riskAgency frequency
At quote signature3 to 7 daysHigh (client may back out)Rare
On deposit collection7 to 15 daysLowStandard
At 50% of project paid30 to 45 daysMediumCommon
On delivery + balance45 to 90 daysHigh (project delays)Institutional

The bigger the project (institutional, marketplace), the more the referrer's payment aligns with client milestones. For an SME brochure site, deposit collection stays the fast norm.

Invoicing your commission: status and tax

Across West Africa and beyond, a referral commission is taxable income. Treatment changes sharply depending on whether you operate as an occasional individual or a registered business.

StatusInvoicingIndicative 2026 tax treatmentSuggested switch threshold
Occasional individualSimple receiptWithholding ~5 to 10% possibleUp to ~600,000 FCFA/yr
Registered sole traderInvoice, no VATPresumptive tax on turnover600,000 to 50M FCFA
Individual enterpriseInvoice, 18% VAT if liableIncome tax + VATAbove the franchise
Company (Ltd)Full invoiceCorporate tax + 18% VATRegular significant activity

Withholding rates and thresholds are 2026 order-of-magnitude estimates and vary by country and situation: have an accountant validate before signing a regular flow. In Nigeria, Ghana and Kenya the logic is similar: invoice as a sole trader, withholding tax (WHT) often deducted by the payer, and a switch to a limited company as volume grows.

The Kolonell referral partner program

Kolonell structured its referral partner program to avoid exactly these traps: a template agreement is provided, the trigger is deposit collection, and the recurring commission is written down. Rates are public and aligned with project value.

Pole referredSale commissionRecurring commissionIndicative avg ticket
Brochure site15%5% on maintenance/SEO250,000 to 1,200,000 FCFA
E-commerce12%5% on monthly fees1,000,000 to 4,000,000 FCFA
Marketplace10%negotiated per project2,500,000 to 12,000,000+ FCFA
Institutional8%per contract5,000,000+ FCFA

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The 5% recurring on brochure and e-commerce is what turns a one-off referral into background income: as long as the client pays maintenance, you get paid.

Mini case study

Fatou, a management consultant in Dakar, refers three clients to Kolonell in one year. A restaurant takes a Growth brochure site at 500,000 FCFA, a shop takes an e-commerce Starter at 1,200,000 FCFA, and a firm takes a Premium brochure site at 1,200,000 FCFA. Her sale commissions: 15% x 500,000 = 75,000 FCFA, 12% x 1,200,000 = 144,000 FCFA, 15% x 1,200,000 = 180,000 FCFA, totalling 399,000 FCFA. Two of them take maintenance at 60,000 FCFA/month: 5% x 60,000 x 2 x 12 = 72,000 FCFA/yr recurring. First-year total: 471,000 FCFA for three introductions, with a signed agreement securing the recurring part.

FAQ

Do I absolutely need a written contract to earn a commission?

Legally a verbal deal can exist, but it is nearly impossible to prove, especially for recurrence. A one-page agreement is enough and protects both sides; without it, 100% of recurring commissions depend on the agency's goodwill.

When exactly is the commission due?

Under the Kolonell standard, on collection of the first client deposit, meaning the referrer is paid within 7 to 15 days. It's the best balance of speed and security for everyone.

Must I set up a business to be a referrer?

Not for occasional referrals: below roughly 600,000 FCFA/yr, a simple receipt with possible withholding often suffices. Above that, a registered sole-trader or individual-enterprise status becomes more advantageous and credible.

Does VAT apply to my commission?

Only if you are liable (individual enterprise or company above the franchise): then 18% VAT applies on top in the UEMOA zone. An occasional individual charges no VAT.

What happens if the client cancels after two months?

Your sale commission stays earned (it's due at deposit), but the recurring part stops with the subscription. That's why referring solid clients matters as much as the number of them.

Let's talk about your project. Join the Kolonell referral partner program, get the template agreement, and start earning 15% + 5% recurring from your very first introduction. WhatsApp +221 77 596 93 33.

Tags:#contrat apporteur affaires#fiscalite commission#referral contract#convention apporteur#tva retenue#statut freelance#commission recurrente#business development
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Mohamed Bah

Fondateur, Kolonell

Passionate about digital and entrepreneurship in Africa, Mohamed has been helping Sénégalese businesses with their digital transformation since 2020. Founder of Kolonell, he believes every SME deserves a professional and accessible online présence.