Business · 8 min read

How to Calculate MRR & ARR (SaaS Metrics)

**MRR** sums recurring subscription revenue normalized to one month. **ARR** annualizes that view for board reporting. Track **new, expansion, contraction, and churn** MRR separately—net MRR growth tells you if the base is healthy.

Core formula

MRR = Σ monthly subscription revenue · ARR ≈ MRR × 12

Step by step

1. Normalize plans to monthly

Annual $1,200 → $100 MRR. Quarterly plans → divide by 3. Per-seat: seats × price per seat per month.

2. Sum active customers

Only count paying, active subscriptions—trials and paused accounts per your policy.

3. Compute ARR & growth

ARR ≈ MRR × 12 for pure monthly subs. Report net new MRR = new + expansion − contraction − churn.

MRR vs revenue vs bookings

SaaS teams confuse these—align definitions before dashboards.

  • MRR: Recurring run-rate this month; operating heartbeat metric.
  • ARR: Annualized MRR; common in fundraising slides.
  • GAAP revenue: Recognized over time; differs with annual prepay.
  • Bookings: Contract signed value; can spike without immediate MRR.

Common mistakes

  • Counting one-time services in MRR
  • Forgetting to normalize annual contracts
  • Mixing cash collected with MRR

FAQ

Do discounts reduce MRR?

Yes—net price after discount is what counts for that customer’s MRR.

Logo churn vs revenue churn?

Logo counts customers; revenue churn uses MRR lost—expansion can make net revenue churn negative.