# Best Merchant of Record for SaaS (2026), by Use Case

> The best merchant of record for SaaS depends on what you sell and where you live: Creem for the lowest fee, Paddle for international B2B, Polar for developer tools, AgentaOS for AI agents and countries Stripe skips.

Source: https://agentaos.ai/best-merchant-of-record (canonical HTML page). Publisher: AgentaOS (Aristokrates OÜ, Estonia).

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Merchants of Record, by use case

# Best Merchant of Record for SaaS in 2026

**The problem**“Every merchant of record says it is the best one for SaaS. Which one is actually right for my product and my country?”

**The best merchant of record depends on what you sell and where you live.** For the lowest fee per sale, Creem (3.9% + \$0.40). For B2B SaaS selling abroad, Paddle, which adds no international or subscription surcharge. For developer tools, Polar. For founders who sell through AI agents, or who live in a country Stripe does not support, AgentaOS. All of them are the legal seller, so sales tax, VAT and invoices are handled.

Reviewed by [Panche Isajeski](https://agentaos.ai/about), founder of AgentaOS, 19+ years in payments, [featured on Indie Hackers](https://www.indiehackers.com/post/tech/starting-from-scratch-and-hitting-9-5k-mrr-in-two-months-j5pMaED5FEbKw8qmeyj9). Checked 17 October 2026. General information, not financial, tax or legal advice.

[Try AgentaOS free](https://app.agentaos.ai/?src=best-mor)[All MoR fees side by side](https://agentaos.ai/merchant-of-record-fees)[Free pricing score](https://agentaos.ai/ai-pricing-agent?src=best-merchant-of-record)

In one table

## The best pick, *by use case*

| Best for | Pick | Per sale |
|----|----|----|
| Lowest fee per sale | **[Creem](https://agentaos.ai/creem-alternative)** | 3.9% + \$0.40 |
| Low fee, emerging markets | **[Dodo Payments](https://agentaos.ai/dodo-payments-alternative)** | 4% + \$0.40 |
| International B2B SaaS | **[Paddle](https://agentaos.ai/paddle-alternative)** | 5% + \$0.50, no surcharges |
| Developer tools, open source | **[Polar](https://agentaos.ai/polar-alternative)** | 5% + \$0.50 (Starter) |
| Creators and info products | **[Lemon Squeezy](https://agentaos.ai/lemon-squeezy-alternative)** | 5% + \$0.50 + extras |
| AI agents; countries Stripe skips; no company | **[AgentaOS](https://agentaos.ai/merchant-of-record-for-ai-agents)** | 4.5% + €0.50 (Pro 4% + €0.40) |

Each provider’s published price, checked 6 to 15 October 2026. Every extra fee and payout cost, with sources: [Merchant of Record fees, side by side](https://agentaos.ai/merchant-of-record-fees). AgentaOS wrote this page and is one of the providers in it.

Before you choose

## Three checks that *matter more* than the fee

1.  1**Payouts to your country**

    Some providers accept your sales but cannot pay you out where you live. Find the payout country list first.

2.  2**The full fee**

    International cards and subscriptions can add up to 2 points to a 5% headline rate. Price your real mix of buyers.

3.  3**The legal seller**

    If the invoice is in your name, you are not using a merchant of record and the tax is still yours.

Compare in detail

## Head to head

[Paddle vs Lemon Squeezy vs Polar](https://agentaos.ai/paddle-vs-lemon-squeezy-vs-polar) · [Paddle alternatives](https://agentaos.ai/paddle-alternative) · [Lemon Squeezy alternatives](https://agentaos.ai/lemon-squeezy-alternative) · [Polar alternatives](https://agentaos.ai/polar-alternative) · [Dodo Payments alternatives](https://agentaos.ai/dodo-payments-alternative) · [AgentaOS vs Creem](https://agentaos.ai/creem-alternative) · [AgentaOS vs Payhip](https://agentaos.ai/payhip-alternative) · [AgentaOS vs FastSpring](https://agentaos.ai/fastspring-alternative) · [AgentaOS vs Gumroad](https://agentaos.ai/gumroad-alternative)

Questions

## Straight *answers*

### What is the best merchant of record for SaaS?

There is no single best one; it depends on your buyers and your country. Creem has the lowest fee per sale (3.9% + \$0.40). Paddle has no surcharge on international cards or subscriptions, which suits B2B SaaS selling abroad. Polar suits developer tools. AgentaOS suits founders who sell through AI agents or live in a country Stripe does not support.

### Which merchant of record is cheapest?

Per sale, Creem at 3.9% + \$0.40, then Dodo Payments at 4% + \$0.40. Payout fees and international-card surcharges can change the order for your country, so compare the full cost on the Merchant of Record fees page.

### Which merchant of record works without a company?

AgentaOS accepts individuals from 190+ countries, with no company needed. Other providers set their own onboarding rules, so check each one before you build.

### What should I check before choosing?

Three things: that it pays out to your country and currency, the full fee including international and subscription extras, and that it is the legal seller on the invoice, so the tax is not yours.

### Is Stripe a merchant of record?

No. With Stripe you stay the seller and handle sales tax and VAT yourself, unless you add a separate tax service and file the returns.

Keep reading

## Related

[What is a Merchant of Record?](https://agentaos.ai/answers/what-is-a-merchant-of-record)[Which MoR pays out to my country?](https://agentaos.ai/answers/which-merchant-of-record-pays-out-to-my-country)[Do I need a company?](https://agentaos.ai/answers/do-i-need-a-company-to-sell-online)[Merchant of Record for AI agents](https://agentaos.ai/merchant-of-record-for-ai-agents)

Sources: [Paddle pricing](https://www.paddle.com/pricing) · [Lemon Squeezy pricing](https://www.lemonsqueezy.com/pricing) · [Polar pricing](https://polar.sh/resources/pricing) · [AgentaOS pricing](https://agentaos.ai/pricing)