Product

2026 SaaS R&D Spend Report: The Median Is 27% of Revenue, Not 35%

Aleph × Benchmarkit surveyed 342 B2B SaaS and AI-native companies (CY-2025). Median R&D is 27% of revenue (N=192), not last year's 35% bar. YoY: 35% → 27%. 75th pct 40%. Distinct from S&M 35%.