A Merchant of Record (MoR) becomes the legal seller and remits VAT, GST and sales tax worldwide for you - that's the whole point, and for global SaaS it can be worth every basis point. This roundup compares the five MoRs builders actually shortlist in 2026 - Paddle, Lemon Squeezy, Creem, Dodo and Polar - with fees taken from each provider's own pricing page (July 2026). Then it's honest about the trade every MoR asks: you stop being the merchant. If that trade doesn't fit, there's a stay-the-merchant option at a flat 3.9%. No affiliate spin, no fabricated numbers - anything we couldn't verify, we left out.
| Provider | Base rate | The fine print that matters |
|---|---|---|
| Paddle | 5% + 50c | Products under $10 require custom pricing (contact sales). Global tax, chargeback protection and revenue recovery included. |
| Lemon Squeezy | 5% + 50c | +1.5% international cards, +0.5% subscriptions. US bank payouts free; international payouts 1%. Now owned by Stripe. |
| Creem | 3.9% + 40c | Payout fee "7 USD/EUR or 1%, whichever is higher"; paid 1st and 15th; $50/€50 minimum; funds "held 7-12 days for risk assessment". ~50 countries. |
| Dodo Payments | 4% + 40c | +1.5% international, +0.5% subscriptions; $5 fee on settlements under $1,000; $25 SWIFT payout; $30 dispute. 220+ countries. |
| Polar | 5% + 50c* | *Starter plan. Only orgs created before 27 May 2026 keep the 4% + 40c "Early Member" rate. Payout: $2/mo + 0.25% + $0.25 per withdrawal. |
| paas.build (not an MoR) | 3.9% flat | No fixed fee, no payout fee, no minimum, no clearing hold. You stay the merchant. Same-day live via progressive KYB, no company needed. |
| On a $9 charge | Fee | Effective rate |
|---|---|---|
| Paddle / Lemon Squeezy (5% + 50c) | $0.95 | 10.6% |
| Dodo (4% + 40c) | $0.76 | 8.4% |
| Creem (3.9% + 40c) | $0.75 | 8.3% |
| paas.build (3.9% flat) | $0.35 | 3.9% |
On headline rate, Creem is lowest at 3.9% + 40c, then Dodo at 4% + 40c. Polar was 4% + 40c but its Starter plan is now 5% + 50c (only organizations created before 27 May 2026 keep the 4% Early Member rate). Paddle and Lemon Squeezy are 5% + 50c. But headline isn't the true cost: MoR payout fees, minimums and clearing holds change the picture at small tickets.
The fixed per-transaction fee dominates at small tickets. A 40c or 50c fee on a $9 charge is a huge effective percentage before the base rate applies, so Creem (3.9% + 40c) and Dodo (4% + 40c) beat Paddle and Lemon Squeezy (5% + 50c) there. If you can stay the merchant rather than use an MoR, a flat 3.9% with no fixed fee - like paas.build - is cheaper still on tickets under roughly $50.
With a true MoR, yes - the MoR becomes the legal seller of record, remits VAT/GST/sales tax worldwide, and owns the merchant relationship (and the funds until payout). That is the value and the trade. If you'd rather stay the legal merchant and keep your own account, paas.build is a PayFac model at flat 3.9%; US coverage is available via an MoR arrangement under our UK entity, or J.P. Morgan acquiring for US-incorporated companies.
Use paas.build when you want your own brand on the checkout, your own funds on safeguarded rails, same-day go-live via progressive KYB with no company required, and a flat 3.9% with no fixed or payout fee - especially for small-ticket UK/EU/US billing. Use a full MoR when having worldwide sales tax remitted for you outweighs owning the merchant relationship.