CAC: How to calculate Customer Acquisition Cost

Learn how to define and calculate CAC, what to include in costs, and how to segment CAC for better decisions.

Updated 2026-01-05

Try it in a calculator

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.

Core formula

CAC = acquisition spend / new customers acquired

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).

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.
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.

More in saas metrics

Break-even ROAS: how to calculate it (and set a target ROAS)
CAC Payback Period: What it means and how to improve it