Free and open first

Best Merchant of Record Software in 2026

Selling digital goods or subscriptions involves choices about how buyers check out, receive what they purchased, and pay. Compared on checkout options, digital delivery, subscription billing, and tax handling, these services offer criteria for assessing those parts of a sales operation. Supported countries and payout currencies help frame where sales and payouts are covered. Coda, Polar, and Fungies are among the options to compare. Free-plan availability and paid-from pricing add cost context, so weigh those details against the transaction and delivery needs of your business.

32 apps
Research read 23 Sept 2026
How the order is worked out

1

Gumroad
by Gumroad
Free plan Open source AndroidAPIiPhone+2

Gumroad combines digital-product sales, memberships, storefronts, and audience tools. Review the transaction fees and country-dependent payout options before deciding how to sell.

9.0 Visit site
2

Coda

Free plan AndroidAPIExtension+2

7.6 Visit site
3

Aquadratic

Free plan APIWeb

Aquadratic brings payment, delivery, tax handling, and seller payouts into one merchant-of-record service, with separate AquaDrop plans for download delivery.

7.3 Free plan Visit site
4

Fungies

Free plan APIWeb

Fungies brings store creation, payment options, subscription billing, and tax handling together for digital sellers.

7.1 Free plan Visit site
5

Polar

Free plan AndroidAPIExtension+2

Polar combines billing, usage metering, and merchant-of-record functions for AI products. Its meters track usage but leave quota enforcement to the product, and plans include transaction fees.

7.1 Free plan · paid from $20/mo Visit site
6

Lemon Squeezy
by Lemon Squeezy
Free plan APIWeb

Lemon Squeezy combines checkout, subscription handling, licensing, and tax services for digital sales. Its Ecommerce plan has no monthly fee, but sales incur a transaction fee.

7.0 Free plan Visit site
7

Whop

Free plan AndroidAPIiPhone+1

Whop brings marketplace, seller, payment, and app tools together, with uses ranging from courses to physical products and events.

7.0 Free plan Visit site
8

Tebex

Free plan APIExtensionWeb

Tebex brings game storefronts, payment processing, and tax handling together for digital goods.

6.9 Free plan · paid from £12.49/mo · 90-day trial Visit site
9

Wayopay

Free plan iPhoneWeb

Wayopay brings digital product management, customer access, payments, and tax handling together. Sellers should account for the per-sale platform fee and monthly payout schedule.

6.7 Visit site
10

FastSpring
by FastSpring
Free trial AndroidAPIiPhone+1

FastSpring covers checkout, subscriptions, payments and tax administration for digital goods sellers, with developer tools and integrations.

6.4 Pricing on request Visit site
11

Creem

Paid AndroidAPIiPhone+1

Choose Creem if you sell software or digital products and want payment processing, tax handling, billing, and partner tools together.

5.9 From $0.40 Visit site
12

Dodo Payments

Paid AndroidAPIiPhone+1

Dodo Payments combines payment processing, billing, and digital delivery with Merchant of Record tax and compliance handling.

5.9 Visit site
13

2Checkout Hosted Checkout

Paid APIWeb

2Checkout offers several checkout integration routes and payment methods, with a subscription-focused plan among its options.

5.8 Visit site
14

Freemius

Paid APIExtensioniPhone+2

Freemius brings checkout, subscription management, tax handling, licensing, and customer account tools together for software sellers.

5.8 Visit site
15

Cleverbridge

Paid APIWeb

Choose Cleverbridge if you are a software company selling globally and need a platform for payments, subscriptions, and tax operations.

5.7 Pricing on request Visit site
16

Breeze

Paid APIiPhoneWeb

Breeze combines payment acceptance, subscription billing, payouts, and Merchant of Record services in one platform.

5.6 Pricing on request Visit site
17

Digital River

Paid APIWeb

Choose Digital River if your business needs international payment processing and wants a merchant-of-record provider to take on financial and legal responsibilities.

5.6 Pricing on request Visit site
18

FINBPM

Paid APIWeb

Choose FINBPM if your business wants a Merchant of Record to manage checkout, tax, disputes, refunds, and billing support within an agreed scope.

5.5 Pricing on request Visit site
19

Macropay

Paid APIiPhoneWeb

Macropay covers checkout, billing models, tax handling, and digital fulfillment for software and AI products.

5.5 From $0.50 Visit site
20

PayPro Global
by PayPro Global
Paid AndroidAPIiPhone+1

PayPro Global brings international payments, tax duties, subscriptions and fraud controls into one Merchant of Record service.

5.5 Pricing on request Visit site
21

Kelviq

Paid APIWeb

Kelviq combines billing, payments, usage metering, and merchant-of-record tax handling for digital sellers. Review its transaction charges and eligibility limits before adopting it.

5.4 Visit site
22

NDEIGHT

Paid APIWeb

Choose NDEIGHT if your software business needs Merchant of Record services with checkout, subscriptions, and tax collection.

5.4 Pricing on request Visit site
23

Stripe Managed Payments

Paid AndroidAPIiPhone+1

Stripe Managed Payments combines tax compliance, fraud handling, localized checkout, support, and subscription options for digital-product sellers.

5.4 From 3.50 Visit site
24

AppStar

Paid Web

Consider AppStar if your business sells recurring consumer subscriptions in its stated markets and wants checkout, billing, tax, risk, or subscriber support operations.

5.3 Pricing on request Visit site
25

NineLogix

Paid APIWeb

NineLogix combines payment collection, transaction operations, and merchant settlement for approved digital businesses.

5.3 Visit site

#1Places #1, #2, #3, #4, #5 on this list can be bought by the makers of the software on it. See the price

More in Finance & Accounting