Best Merchant of Record Software in 2026
Updated
In short: Coda is ranked #1 of 32 as of 4 October 2026, ahead of Polar and Gumroad. The best-ranked option with a free plan is Polar. The lowest first paid tier on this page is Tebex at £12.49/mo.
When you sell digital products or subscriptions, merchant of record software can cover parts of the checkout and sales operation. Compare checkout options and digital delivery with subscription billing and tax handling, then check supported countries and payout currencies for fit with your customers and payments. Free-plan availability and the paid-from price offer further ways to compare the services. The ranking starts with Polar, Creem and Xsolla, with Zotlo and Macropay also among the first entries. Consider which sales tasks you need handled and weigh those against the listed capabilities, coverage and plans.
32 merchant of record software ranked on what their makers publish — plans and prices, free tiers, platforms and the facts on their own pages.
Recognised 40% · Phone app 26% · Documented 20% · Free plan 14% of the score
- 1 Coda iPhone + Android RecognisedPhone appDocumentedFree plan 7.9Free Tax handling: fullSubscription billing: YesDigital delivery: Yes
- 2 Polar iPhone + Android RecognisedPhone appDocumentedFree plan 7.9$20/mo Tax handling: fullSubscription billing: YesDigital delivery: Yes
- 3 Gumroad iPhone + Android RecognisedPhone appDocumentedFree plan 7.3
- 4 Whop iPhone + Android RecognisedPhone appDocumentedFree plan 7.3 Tax handling: fullSubscription billing: YesDigital delivery: Yes
- 5 Creem iPhone + Android RecognisedPhone appDocumentedFree plan 7.1 Tax handling: fullSubscription billing: YesDigital delivery: Yes
- 6 Macropay iPhone only RecognisedPhone appDocumentedFree plan 7.1 Tax handling: fullSubscription billing: YesDigital delivery: Yes
- 7 Xsolla iPhone + Android RecognisedPhone appDocumentedFree plan 7.1 Tax handling: fullSubscription billing: YesDigital delivery: Yes
- 8 Zotlo iPhone + Android RecognisedPhone appDocumentedFree plan 7.1 Tax handling: fullSubscription billing: YesDigital delivery: Yes
- 9 Breeze iPhone only RecognisedPhone appDocumentedFree plan 6.8 Tax handling: fullSubscription billing: YesDigital delivery: Yes
- 10 Wayopay iPhone only RecognisedPhone appDocumentedFree plan 6.7 Tax handling: fullSubscription billing: YesDigital delivery: Yes
- 11 Tebex No phone app RecognisedPhone appDocumentedFree plan 6.4£12.49/mo Tax handling: fullSubscription billing: YesDigital delivery: Yes
- 12 Fungies No phone app RecognisedPhone appDocumentedFree plan 6.3Free Tax handling: fullSubscription billing: YesDigital delivery: Yes
- 13 Lemon Squeezy No phone app RecognisedPhone appDocumentedFree plan 6.0Free
- 14 2Checkout Hosted Checkout No phone app RecognisedPhone appDocumentedFree plan 5.6
- 15 FastSpring No phone app RecognisedPhone appDocumentedFree plan 5.5
- 16 Freemius No phone app RecognisedPhone appDocumentedFree plan 5.4 Tax handling: fullSubscription billing: YesDigital delivery: Yes
- 17 Paddle Billing No phone app RecognisedPhone appDocumentedFree plan 5.4
- 18 AppStar No phone app RecognisedPhone appDocumentedFree plan 5.3 Tax handling: calculationSubscription billing: Yes
- 19 Aquadratic No phone app RecognisedPhone appDocumentedFree plan 5.3 Tax handling: fullDigital delivery: Yes
- 20 FINBPM No phone app RecognisedPhone appDocumentedFree plan 5.3 Tax handling: fullSubscription billing: YesDigital delivery: No
- 21 Kelviq No phone app RecognisedPhone appDocumentedFree plan 5.2 Tax handling: fullSubscription billing: YesDigital delivery: Yes
- 22 NDEIGHT No phone app RecognisedPhone appDocumentedFree plan 5.2 Tax handling: collectionSubscription billing: Yes
- 23 Number X No phone app RecognisedPhone appDocumentedFree plan 5.2 Tax handling: fullSubscription billing: YesDigital delivery: Yes
- 24 Reach No phone app RecognisedPhone appDocumentedFree plan 5.2 Tax handling: fullSubscription billing: Yes
- 25 Dodo Payments No phone app RecognisedPhone appDocumentedFree plan 5.1 Tax handling: fullSubscription billing: YesDigital delivery: Yes
Is your app on this list?
Numbered spots on this list can be sponsored. They are labelled, and the editorial order and scores never change for payment.
Questions about this list
Which merchant of record software is ranked first on Samsung Mobile US Press?
Coda is ranked #1 of 32 with a score of 7.9. Polar is second and Gumroad third.
How many of these have a free plan?
5 of the 25 on this page publish a free plan on their own pricing pages.
Which is the cheapest paid option?
On this page, Tebex has the lowest first paid tier we found: £12.49/mo.
How is this list ranked?
Ranked mobile-first: a phone app alongside the web or desktop product, a free tier and the depth of its documentation. Paid placements never change a rank.