For the solo founder navigating a divorce, the dream of a 100-user Micro-SaaS providing freedom collides with a harsh new reality: a court-ordered spousal support payment. This isn’t about scaling to a venture-backed exit; it’s a pure survival calculation. Can the revenue from a niche product with a dedicated but small user base cover both a growing business and a fixed legal obligation? Let’s run the numbers for 2026.
The Divorce Settlement Equation: Defining Your Fixed Financial Obligation
Before we plug in any SaaS metrics, we must define the non-negotiable output. A spousal support payment isn’t a discretionary expense like a software subscription you can cancel. It’s a court-mandated liability with serious legal consequences for non-payment, including contempt charges, wage garnishment, or liens. Critically, it’s calculated based on the prior marital standard of living, creating a “lifestyle anchor” that your fledgling business is now legally required to fund from day one.
Consider this hypothetical: A founder’s settlement, based on a previous combined income of $150k, results in a monthly support order of $3,000. This amount is treated as taxable income for the recipient and must be paid with the founder’s after-tax dollars. This distinction is everything—your business’s gross revenue is irrelevant; only the cash that makes it to your personal account after taxes matters.
- Obtain a clear, written copy of your spousal support order, noting the exact amount, duration, and payment date.
- Calculate your effective personal income tax rate (federal + state) conservatively; assume 35-40% for planning.
- Treat the support payment as the first and most critical line item in your personal budget, above your own living costs.
Deconstructing the 100-User Micro-SaaS Revenue Stream
Let’s move past vanity MRR. The real question is: what’s the net operating income after the business pays its own bills? We’ll build a simple framework: (ARPU * 100) – (Payment Processing + Hosting + Support Costs) – (Quarterly Tax Set-Aside) = Net Business Operating Income. This isn’t your take-home pay; it’s the money left in the business account.
Take two scenarios. Scenario A (Viable): $149/user, 100 users = $14,900 MRR. Subtract 3% for payment processing ($447), $500 for robust hosting, and $300 for support tools. You’re at ~$13,653. Now set aside 25% for future business taxes ($3,413). Your net business operating income is ~$10,240. Scenario B (Risky): $79/user, 100 users = $7,900 MRR. After similar deductions and a tax set-aside, you’re looking at net business income of only ~$4,800. The math changes dramatically.
The single biggest lever isn’t cutting costs—it’s your price point. At 100 users, you cannot compete on volume; you must compete on value.
- Model your business net income using the formula above with your real numbers. Be ruthlessly honest about costs.
- If your ARPU is below $99, immediately analyze if you can increase pricing or introduce a premium tier.
- Factor in a “churn tax”: model your revenue as (ARPU * 100 * 0.97) to account for a realistic 3% monthly churn.
The Take-Home Pay Calculation: From Business Account to Court Order
This is the cash flow chain most guides ignore. Let’s trace the money in Scenario A. You have ~$10,240 in net business income. You now pay yourself via an owner’s draw. That draw is subject to personal income tax. At a 35% effective rate, a $10,000 draw leaves you with $6,500 in personal cash. From that, you must pay the $3,000 support order. You’re left with $3,500 for your own rent, food, and any business reinvestment. It’s viable, but it’s fragile.
What happens with a bad month? If you lose 5 key customers ($745 MRR), that $10,240 business income drops to ~$9,500. After the same tax and draw, your personal cash might drop to ~$6,175. After the $3,000 payment, you have only $3,175 for everything else. One bad month forces you to dip into savings or miss a business investment.
- Run this cash flow calculation: (Net Business Income) -> (Draw) -> (Minus Personal Tax) -> (Minus Support) = Your Final Personal Buffer.
- Automate a monthly transfer from your business to a separate personal “obligation account” the day after you pay yourself.
- If your final personal buffer is less than $2,000, the model is too risky for unexpected personal or business expenses.
Strategic Levers: Pricing, Structure, and Legal Buffer
You can’t just “get more users” overnight. So, what actionable levers can you pull? First, implement annual prepay discounts. Offer 15% off for a yearly payment. This gives you a lump sum of cash upfront, which is perfect for creating a buffer for known, fixed obligations like spousal support.
Second, consider an S-Corp election. This allows you to pay yourself a “reasonable salary” (subject to payroll taxes) and take additional profits as distributions. While the salary portion will be considered for support calculations, it creates a formal, justifiable separation between your compensation and business profits, which can be beneficial in court.
Third, build the non-negotiable “obligation buffer.” Your business needs a separate savings account with 3-6 months of spousal support payments. This is not your emergency fund; it’s a legal-risk mitigation fund. Fund it from annual prepays or a percentage of monthly revenue.
- Launch an “Annual Plan” at a 15-20% discount to improve cash flow stability.
- Consult with a CPA and family law attorney about the pros/cons of an S-Corp structure for your specific case.
- Open a dedicated business savings account and automate a transfer until it holds 6 months of support payments.
Red Flags and Alternative Paths
This model won’t work for everyone. Here are the definitive red flags: if your spousal support is over $4,000/month, if your product can’t command over $99/user, or if your personal living costs exceed $3,000/month. If you’re facing these, the 100-user Micro-SaaS as a sole income source is likely to fail and put you in legal jeopardy.
So, what are the alternatives? Path 1: The Supplemental Income Strategy. Keep your Micro-SaaS but maintain part-time or full-time W-2 employment. Use the stable W-2 income to cover the support payment and living costs. The SaaS revenue becomes pure profit for reinvestment or debt payoff. This drastically reduces risk.
Path 2: The Explicit 18-Month Bridge. Treat the business income as solely for the support payment. You fund your personal living costs from savings for a defined period (e.g., 18 months). This turns the business into a machine with one job: meeting the court order, buying you time to grow it or find other work.
- If two or more red flags apply, pause and adopt a supplemental income strategy immediately.
- If proceeding, create a written “bridge plan” with a hard deadline (e.g., 24 months) to re-evaluate the business’s viability to support you fully.
- Explore, with legal counsel, the possibility of offering a small equity stake in the SaaS in lieu of a portion of cash support—this aligns interests but is complex.
Key Takeaways
- Premium pricing is non-negotiable. A 100-user Micro-SaaS can fund moderate spousal support only with ARPU of $149+ and operational leanness.
- Your effective personal tax rate is the silent killer. Model it conservatively at 40%; underestimating it will bankrupt your plan.
- Automate and separate. Create a dedicated “obligation account” funded by the business to legally and reliably make payments.
- Know your danger zone. If the support payment exceeds ~35% of your projected net business income, the risk is excessive.
- This is a bridge, not a destination. Plan for 2-3 years. Long-term, you must grow beyond 100 users, increase pricing further, or renegotiate the settlement.