Sales Compensation Benchmarks 2026

Type: Benchmark Confidence: 0.85 Sources: 6 Verified: 2026-03-09

Summary

OTE, base:variable splits, accelerator structures, and quota-to-OTE ratios for B2B SaaS sales roles. Sourced from Bridge Group, Visdum (1,000+ companies), Everstage, and Pavilion. Key shift: SDR OTEs compressed 5% while enterprise AE OTEs held steady; AE base:variable split shifted to 44:56 (more variable); 82% of companies now use accelerators. [src1]

Data vintage: H2 2024 through H1 2025 from 1,000+ SaaS companies.

Key shift: Base:variable split for AEs shifted to 44:56 (more variable-heavy). 82% of companies now offer accelerated commissions above quota.

Constraints

OTE by Role

SDR/BDR

SegmentMedian OTE25th %ile75th %ileTop Decile
SMB SDR$72K$58K$85K$100K
Mid-Market SDR$82K$68K$95K$115K
Enterprise SDR$95K$78K$115K$135K

Trend: Down 5% from 2024. [src1, src4]

Account Executive

SegmentMedian OTE25th %ile75th %ileTop Decile
SMB AE$120K$95K$150K$185K
Mid-Market AE$175K$140K$210K$260K
Enterprise AE$250K$195K$310K$400K
Strategic AE$320K$260K$400K$500K+

[src2, src4]

Sales Leadership

RoleMedian OTE25th %ile75th %ileTop Decile
First-Line Manager$200K$160K$250K$300K
Sales Director$260K$210K$320K$380K
VP of Sales$350K$280K$430K$520K
CRO$450K$350K$550K$700K+

[src3, src6]

Base:Variable Splits

RoleMedianRangeStandard
SDR/BDR65:3560:40 to 70:30Higher base — developing skills
SMB AE55:4550:50 to 60:40Balanced — high-volume motion
Mid-Market AE50:5045:55 to 55:45Classic AE split
Enterprise AE45:5540:60 to 50:50More variable — larger deals
Sales Manager60:4055:45 to 65:35Coaching role — team attainment
VP/CRO55:4550:50 to 65:35Strategic — org-level targets

[src1, src3]

Accelerator Structures

AttainmentMedian Multiplier25th %ile75th %ile
0-50%0.5x-0.75x0.5x1.0x
50-100%1.0x1.0x1.0x
100-120%1.3x1.2x1.5x
120-150%1.5x1.3x2.0x
150%+2.0x1.5x3.0x

82% of companies now offer accelerators. [src1, src5]

Quota-to-OTE Ratio

RoleMedianHealthy RangeAlarm
SMB AE4.5x3.5x-6.0x<3.0x or >7.0x
Mid-Market AE5.0x4.0x-6.5x<3.5x or >8.0x
Enterprise AE4.5x3.5x-6.0x<3.0x or >7.0x

[src4]

Geographic Adjustments

GeographyMultiplierNotes
SF / Bay Area1.35-1.50xHighest comp market
NYC1.25-1.40xFinance + tech intersection
Seattle / Austin / Denver1.10-1.20xGrowing tech hubs
US National (baseline)1.0xBaseline for benchmarks
London / UK0.85-0.95xLower base, similar OTE
EMEA (non-UK)0.75-0.90xVaries widely
India (GCCs)0.30-0.45xSDR and inside sales

[src2]

Composite Metrics & Rules of Thumb

RuleThresholdInterpretation
Manager OTE Floor>= 1.3x top AE OTEBelow 1.3x: promotion economics broken
SDR-to-AE BumpAE OTE >= 1.4x SDR OTEBelow 1.4x: promotion not attractive
Total Comp / Revenue15-25% of revenueAbove 30%: eating margin
Commission Rate8-12% of ACVStandard SaaS new business rate

Common Misinterpretations

When This Matters

Fetch when a user asks about sales compensation ranges, needs to design or audit a comp plan, benchmarks against industry data, plans hiring budgets, or evaluates quota-to-OTE alignment.

Related Units