If you give nofollow links to free users and dofollow links to paid users, Google will penalize you for sure—that’s considered selling backlinks to manipulate search rankings.
However, suppose you give no link to free users and a dofollow link to paid users. In that case, Google won’t penalize you because you’re simply offering an additional feature to paying users, not manipulating search results.
GeoDirectory already allows this when setting up a pricing package, giving you complete control over link settings while staying compliant with Google's guidelines.