Marketing budget 2026: how to calculate, distribute and defend to the CEO
“How much do we need for marketing?” - a question without a normal answer for most marketers. The calculation formula is based on unit economics, and not on “5% of turnover.” How to distribute across channels, how to defend to the CEO, how to set stop criteria.
“How much do we need for marketing?” is a question to which most marketers answer either “5% of turnover” or “let’s try this much.” Both options are incorrect. The budget is calculated from unit economics. That's the only way.
I'll tell you a specific example. A client comes to me - SaaS B2B, they want 50 new clients per quarter. They say: “We have 300K rubles for marketing, is that enough?” We calculate: 50 clients × (target CAC 8,000 ₽) = 400,000 ₽ needed. 300K ₽ is not enough with their current funnel conversion. Either increase the budget, or reduce the plan to 37 clients, or optimize the conversion of the funnel. This is a normal conversation about budget, not “let’s try 300K.”
A marketing budget is not a line item of expenses. This is an investment with a measurable ROI. If ROI is not considered, it’s not a budget, it’s a lottery.
1. Budget formula from unit economics
The correct calculation goes from bottom to top:
Step 1: Determine your goal in terms of money or clients. Let's say: you need 100 new clients per quarter.
Step 2: Determine the valid CAC. Formula: LTV / 3 = maximum CAC. If LTV = 45,000 RUB, maximum CAC = 15,000 RUB with LTV/CAC ratio = 3:1.
Step 3: Calculate your budget. 100 clients × 15,000 ₽ = 1,500,000 ₽. This is the marketing budget for the quarter.
Step 4: Check the logic. 1,500,000 ₽ / 3 months = 500,000 ₽/month. Comparable to the market for your niche? If not, review your CAC or customer plan.
2. Budget distribution by task type
| Stage | Search channels | Scaling | Retargeting/retention |
|---|---|---|---|
| Start (first 3 months) | 60–70% | 20–30% | 10% |
| Height (6–18 months) | 20–30% | 50–60% | 15–25% |
| Maturity (18+ months) | 10–15% | 55–65% | 20–30% |
3. Test budget: how to get data if CAC is unknown
New product, new niche, new channel - CAC unknown. No marketer will tell you the exact CAC without a test. Anyone who gives an exact number without data is either guessing or lying.
Test Budget Outline: Allocate 10-15% of your planned quarterly budget for 4-6 weeks. The goal is not sales, but data. During this period, you get: real CPL by channel, funnel conversion, understanding in which channel CAC falls within acceptable limits.
After the test, scale the winners. Kill what is not within the allowed CAC. This is the only rational strategy for new projects.
4. How to protect the budget to the CEO
The CEO doesn't need a table with CPL and CTR. The CEO needs one slide with three numbers: investment → customers → ROI.
An example of correct protection: “500K ₽/month → 40 new clients → ROI 5.8x in 12 months with LTV 72K ₽.” And add: at what result (CPL or ROAS) do we review the strategy. This shows that you have a stop criterion and not an endless "let's try it."
More about unit economics and calculation formulas: How to calculate ROAS, CPL and LTV/CAC: formulas and calculator.
5. Brand vs performance: when what?
The eternal question: how much is for branding, how much is for performance? The answer depends on the stage.
New product without fame: 80% performance, 20% brand. People don't know about you - there's no point in doing outreach campaigns without being able to measure the results.
Growing business with recognition: 60/40. The brand begins to reduce CAC in performance - the audience that knows the brand converts cheaper.
Mature market with high competition: 40/60. The difference in performance is minimal between players - the brand becomes the main competitive advantage.
6. Stop criteria: when to review your strategy
Each channel must have a stop criterion - the limit at which you stop investing. Without it, the marketing budget is a black hole.
Example of stop criteria: CPL has increased by 50%+ and lasts for 2 weeks → we are reviewing the channel. ROAS fell below 2.5 → stop and diagnose. CAC exceeded LTV/3 → immediate stop.
About diagnosing campaigns when indicators drop: What to do when a performance campaign doesn’t work: 6-step checklist.
About the media plan template with budget allocation: Media Plan 2026 - 5 Sheet Excel Template. Also see ready-made media plan template and ROAS/ROMI calculator to calculate return on investment.
If you want to calculate the budget for your specific project, write to Telegram @dipustovalov or through form. Starting consultation - 0 ₽.