The GSA Industrial Funding Fee (IFF): Rate, How It Is Figured, When and How to Pay

David Gul · Last updated October 22, 2026

ExcelGurus is not affiliated with, endorsed by, or acting for the U.S. General Services Administration (GSA). This guide describes GSA’s published instructions as of MAS TDR User Guide v2.0 (September 2026), as read on October 22, 2026; GSA updates them, so check its current pages before you report. It is not legal or tax advice.

The Industrial Funding Fee (IFF) is GSA’s fee on Multiple Award Schedule (MAS) sales: currently 0.75% of the sales you report, unless your solicitation states otherwise. It is already inside your GSA prices, so the prices and totals in each monthly TDR report include it, and the FAS Sales Reporting Portal (SRP) works out the fee from what you report and shows the amount due after you submit. You remit it quarterly, within 30 calendar days after each quarter ends, or monthly when you report if you prefer, and only electronically through pay.gov from SRP. A return reported with the unit RTN keeps you from paying the fee on what the customer returned. EG TDR Reporter shows an IFF estimate with each upload file it prepares; SRP’s figure is the one you pay.

The rate, and what the fee is for

GSA’s Vendor Support Center gives the MAS rate as 0.75% unless otherwise stated in the solicitation; VA’s Federal Supply Schedules have rates of their own. Under the clause behind the fee, GSAR 552.238-80 in the text acquisition.gov publishes (its Alternate I of May 2023; GSA’s own pages cite a December 2025 GSAR deviation of it), GSA may change the fee, but not more than once a year and with reasonable notice, and it posts the current fee on the Vendor Support Center website. The fee is paid by the ordering agency, as part of the price it pays, and remitted to GSA by the contractor. It reimburses GSA for the cost of running the Federal Supply Schedule program.

How the fee is figured

The IFF is not added on top of your price. The clause asks offerors to include it in their prices, so it is part of every awarded GSA price and of the total the ordering agency is charged, and it asks for the price per unit and the total price you report to include it. GSA’s Help with TDR page says the same of the monthly reports. SRP then takes the fee as a percentage of the total sales you submit.

So at 0.75%, of every $100.00 an agency pays you under the contract, $0.75 is the fee. A month whose rows total $40,000.00, IFF included, carries $300.00 of IFF.

Each row’s total is its quantity times its price paid per unit. In a file upload you work out that total yourself, and SRP rejects a submission whose total is wrong; in Form Entry SRP calculates it for you. Either way SRP calculates the fee once you submit, tells you how much is due, and shows it on the contract’s payment pages.

What the fee is not figured on

The clause says the fee is not included in the price of items bought under a separate contracting authority, such as a GWAC, a separately awarded FAR Part 12 to 15 procurement or a non-FAR contract, and SRP’s FAQs say open market items do not go on the monthly report. Order-level materials bought from another MAS contractor are reported by the contractor that sold them, which also pays the IFF on them. For travel or freight in your total price, GSA points to the Vendor Support Center’s order-level materials FAQs.

Returns and discounts lower it

GSA’s User Guide (Appendix 3) gives the way to avoid paying the IFF on something the customer returned: report a return row that repeats the details of the original sale, with the unit RTN, a negative quantity, the positive unit price and a negative total. A volume or prompt payment discount on a whole order is reported in the same shape, with the unit VD or PPD and a negative total (Table 5.7). Both lower the total you submit, and the fee with it. GSA’s pages do not all say the same about credits on services; Credits, returns and discounts sets out where they differ.

When it is due

GSA requires the IFF quarterly: remit it within 30 calendar days after the last day of each calendar quarter. You may choose instead to pay monthly, when you report your sales. The clause puts the final payment within 30 calendar days after physical completion of the last outstanding task order on the contract.

GSA’s 2026 grace and trial periods do not change this. They cover good-faith errors in the data fields, and remitting the full and correct IFF on time is one of the obligations they leave in place. The due dates guide sets the fee beside the monthly report dates.

If it is late

SRP sends a reminder before the payment deadline. If a payment is not made on time, SRP sends three delinquency notifications and then a Claim Initiation Notification to the contracting officer, and the payment shows as Past Due, which SRP’s FAQs say might reflect on your performance record. Under the clause, IFF not remitted in full within 30 calendar days after the end of the reporting period is a contract debt under FAR Subpart 32.6: the Government can withhold or offset payments and charge interest. Failing to pay the IFF on time is also sufficient cause to terminate the contract for cause.

How to pay it

You pay in SRP, electronically through pay.gov, and nowhere else: SRP takes no paper checks.

• Where to see what is due. A contract’s payment summary page shows the fee due and the balance due by reporting period, and SRP’s home page shows each contract’s total outstanding balance. The Make Payments page lists payments by quarter and by month, and each unpaid fee has a Pay button that takes you to pay.gov.
• One contract at a time. A payment covers one contract; SRP does not let you pay several contracts at once.
• How you can pay. Pay.gov takes ACH, a credit card, a debit card or PayPal. SRP’s FAQs give the limits: a credit card is limited to $24,999.99 a day across all payments to US Government entities on that card, a PayPal payment to $10,000.00 each and an ACH payment to $99,999,999.99, and a debit card has no daily limit. SRP charges no extra fee for paying by credit card.
• No canceling. A payment cannot be canceled once it is submitted.
• Overpaid. You cannot change the fee due or the amount paid. SRP rolls an overpayment to the next month, and a refund of it goes through your administrative contracting officer or contracting officer.
• Who pays. The person paying must be a point of contact on the contract with an SRP login, though not necessarily the same person each month. Keeping your SRP access covers who that can be.

The estimate in EG TDR Reporter

EG TDR Reporter does not pay the IFF and does not work out what SRP will charge. When it makes a month’s upload file, its message gives the rows, the total and an IFF estimate, 0.75% of the month’s net total rounded to the cent, with the note that SRP computes the amount due after you submit. Its Archive keeps each file’s total and IFF estimate, month by month, so a quarter’s estimates are in one list. You pay in SRP, at SRP’s figure.

Sources

GSA’s own pages, as read on October 22, 2026. They change; the current versions are the ones that count.

• GSA Vendor Support Center, MAS and VA FSS Industrial Funding Fee (IFF) Rates (vsc.gsa.gov)
• GSAR 552.238-80, Industrial Funding Fee and Sales Reporting, with its Alternate I (www.acquisition.gov), Alternate I (May 2023), paragraphs (b)(5), (c) and (d)
• GSA, Help with Transactional Data Reporting (www.gsa.gov), last updated Oct 8, 2026: the Industrial Funding Fee, the grace period, common reporting scenarios
• SRP user guide, Fee Payments Overview (srp.fas.gsa.gov)
• SRP user guide, Data Reporting Options (srp.fas.gsa.gov)
• SRP user guide, MAS File Upload Instructions (srp.fas.gsa.gov), Total Price Paid
• SRP FAQs (srp.fas.gsa.gov), Business FAQs 7 and 8; System FAQs 4, 12 and 20 to 27
• GSA, Multiple Award Schedule TDR User Guide, Version 2.0 (PDF) (www.gsa.gov), updated September 2026: section 2.3, section 3.3.1, Table 5.7 and Appendix 3

More in this series: GSA TDR Due Dates, Zero-Sales Months and the 2026 Grace and Trial Periods · Credits, Returns and Discounts on a GSA TDR Report · How to Prepare Your Monthly GSA Sales Reporting (TDR) Upload File · All GSA Sales Reporting guides