Step-by-Step Guide

How to Calculate MRR and ARR

Five steps to calculate monthly and annual recurring revenue. Formulas, examples, and tips for SaaS product managers.

Last updated: April 2026

1
Define committed monthly recurring revenue

Start by listing every active subscription you have on the books at the end of the month. MRR is the contracted, recurring portion of revenue you can count on next month if no one cancels and no one signs up.

Pull the customer list from your billing system.
Filter to active paying accounts only.
Exclude one-time fees, setup charges, and professional services.
Free trials count as zero MRR until they convert.

Formula

Committed MRR = sum of all active monthly subscription amounts

Pro tip: Customers in the middle of a free trial don't add to MRR. Only count revenue from the day they start paying.

2
Normalize annual contracts to a monthly amount

Annual deals show up as a lump sum in your bank account, but for MRR you spread that revenue across the contract length. The standard convention is to divide total contract value by the number of months in the term.

Pull every annual or multi-year contract from billing.
Take the total contract value before discounts.
Divide by the contract length in months.
Example: $24,000 annual deal = $2,000 MRR for 12 months.

Formula

Normalized MRR per contract = Total Contract Value / Contract Length in Months

Pro tip: Use the same normalization for quarterly and semi-annual plans. Consistency matters more than the exact billing cadence.

3
Add new MRR and expansion MRR

New MRR is revenue from customers who weren't paying you last month. Expansion MRR is incremental revenue from existing customers who upgraded, added seats, or moved to a higher tier.

Sum every new account that started paying this month.
For upgrades, capture only the delta, not the full new amount.
Tag each addition with its source for downstream reporting.
Track expansion as a separate line item from new logos.

Formula

New + Expansion MRR = sum of net adds from new logos and existing-customer upgrades

Pro tip: Expansion is often the cheapest growth lever you have. Track it separately so you can see whether your product is delivering more value over time.

4
Subtract contraction MRR and churn MRR

Not every change adds revenue. Customers downgrade, drop seats, or cancel. Both downgrades (contraction) and cancellations (churn) reduce MRR for next month.

Capture every downgrade as the difference between old and new plan.
Capture every cancellation as the full lost monthly amount.
Don't double-count a downgrade as both contraction and churn.
Net New MRR = New + Expansion - Contraction - Churn.

Formula

Net New MRR = New + Expansion - Contraction - Churn

Pro tip: If churn MRR is consistently larger than expansion MRR, you have a retention problem masking as a growth problem. Fix the leaky bucket before pouring more in.

5
Convert MRR to ARR

ARR is the annual view of your recurring revenue. It assumes your current MRR run-rate continues for 12 months with no further changes.

Take your end-of-month MRR.
Multiply by 12 to get ARR.
Report ARR alongside MRR for monthly and annual context.
Example: $50,000 MRR at month-end = $600,000 ARR.

Formula

ARR = MRR x 12

Pro tip: Don't confuse ARR with revenue you've already booked. ARR is forward-looking. Recognized revenue is what you've already earned and reported.

Calculate MRR and ARR Instantly

Skip the manual math. Use our free MRR/ARR calculator with built-in handling for annual contracts, expansion, and churn.

Open Free MRR/ARR Calculator

Frequently Asked Questions

What's the difference between MRR and revenue?

MRR is the recurring portion of contracted revenue normalized to a monthly amount. Revenue is what you've actually recognized in your accounting period. A customer who pays $12,000 upfront for a year contributes $12,000 to cash but only $1,000 to MRR each month for the next 12 months.

How do free trials affect MRR?

Free trials don't count until they convert. The day a trial converts to a paid plan, that customer's normalized monthly amount enters new MRR. If a trial expires without converting, nothing changes in MRR.

Should I include one-time setup fees in MRR?

No. MRR is for recurring revenue only. One-time fees, implementation charges, and professional services revenue go into a separate line item. Mixing them inflates MRR and hides churn signals.

How often should I report MRR?

Report MRR at the end of every month and reconcile against billing system exports. For fast-growing teams, also track a daily MRR snapshot so you can spot anomalies in time to fix them.

Is committed MRR the same as ARR / 12?

Only if your customer base is stable and there are no pending plan changes. Committed MRR (also called CMRR) accounts for known future changes such as scheduled upgrades or contracted expansions. ARR / 12 is a lagging snapshot of your current run rate.