CAC: how to calculate Customer Acquisition Cost (formula + examples)

Customer acquisition cost (CAC) explained: formula, what to include, and practical CAC metrics (paid vs fully-loaded) you can trust.

Updated 2026-01-23

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Definition

CAC (Customer Acquisition Cost) is the cost to acquire a new paying customer. It's a core unit economics metric for SaaS and subscription businesses.

CAC formula

CAC = acquisition spend / new customers acquired

How to calculate CAC (step-by-step)

  • Pick a time window (usually monthly) and a segment (channel, plan, geo).
  • Sum acquisition spend for that window (paid spend + variable acquisition costs).
  • Count new paying customers acquired in that window (not leads or trials).
  • Divide spend by new customers to get CAC.

Benchmarks (rule of thumb)

  • There is no universal 'good CAC' without knowing ARPA, margin, and retention.
  • Use CAC payback (months) to compare channels more fairly when pricing differs.
  • Track CAC by cohort: CAC often rises as channels saturate.

CAC metrics (paid vs fully-loaded)

  • Paid CAC: ad spend (and variable creative/agency) / new customers (useful for channel optimization).
  • Fully-loaded CAC: paid spend + sales/marketing salaries + tools / new customers (useful for planning).
  • Blended CAC: includes all acquisition sources (paid + organic + outbound). Always label the definition.

What costs to include

  • Paid media (ad spend), agencies, creative production (if variable).
  • Sales/marketing tools (CRM, email, analytics) if you include them consistently.
  • Salaries/commissions: include if you want a fully-loaded CAC (recommended for planning).

Common mistakes

  • Using leads/trials as 'customers' (denominator mismatch).
  • Comparing paid-only CAC to a fully-loaded CAC target (definition drift).
  • Ignoring churn: low CAC can still be bad if customers churn quickly.

How to segment CAC

  • By channel (paid search, paid social, partners, outbound).
  • By customer segment (SMB vs mid-market vs enterprise).
  • By cohort (month acquired) to see how CAC changes with scale.

What to pair with CAC

  • LTV and LTV:CAC to understand sustainability.
  • Payback period to understand cash efficiency.
  • Churn/retention to validate that customers stick around long enough.

FAQ

Should CAC include salaries-
For planning and true unit economics, many teams use fully-loaded CAC (including salaries/tools). For channel optimization, paid-only CAC can be useful if you keep the definition consistent.
How do you calculate customer acquisition cost-
Pick a time window, sum acquisition spend for that window, count new paying customers acquired, and divide spend by customers. Make sure the spend window matches the customer count window.
What is the customer acquisition cost formula-
Customer acquisition cost (CAC) = acquisition spend / new customers acquired. The key is defining what you include in spend (paid-only vs fully-loaded) and what counts as a new customer.
Should I use lead CAC or customer CAC-
Use customer CAC for unit economics. Lead CAC can help diagnose funnel performance but isn't directly comparable to LTV.

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