The 2027 B2B marketing planning hub
Budget, pipeline and the board, in seven steps. Every article, calculator and guide we publish for CMOs and demand generation leaders finalizing a 2027 plan, in the order the work happens.
To plan a 2027 B2B marketing budget, start from the revenue target, not last year’s spend: divide the new-business target by your win rate to get the pipeline you need, agree marketing’s share with sales, and turn it into qualified opportunities per quarter. Size the budget from what each opportunity costs by channel, split it by job (capture, prime, convert, prove), give AI its own governed line, then present the plan to the board with three scenarios and the leading indicators you will report each quarter.
What the 2026 surveys say about marketing budgets
Primary sources only, each with its sample and date. Neither survey is B2B-only, so treat the figures as a sanity check, not a target.
| Measure | Finding | Source | Published |
|---|---|---|---|
| Marketing budget as a share of company revenue | 7.8% in 2026, up from 7.7% in 2025 | Gartner 2026 CMO Spend Survey, 401 marketing leaders in North America, the UK and Europe | May 11, 2026 |
| Marketing leaders who say the budget is insufficient for their strategy | 56% | Gartner 2026 CMO Spend Survey | May 11, 2026 |
| Share of marketing budgets going to AI | 15.3% on average; 21.3% at organizations Gartner classes as AI-ready | Gartner 2026 CMO Spend Survey | May 11, 2026 |
| Labor as a share of the marketing budget | 21.9% in 2025, 24.5% in 2026 | Gartner, same survey | June 8, 2026 |
| Marketing budget as a share of company revenue (US) | 9.0%, and 9.6% of the overall company budget; spending growth of 1.7% | The CMO Survey, 35th edition, 308 US marketing leaders | March 31, 2026 |
| Marketers expecting budget increases in 2027 | 91% | Forrester 2027 Budget Planning Guides, 2,600+ decision makers | July 15, 2026 |
Seven steps from the revenue target to an approved plan
Each step answers one question the CFO or the board will ask. Work through them in order; each links to the articles, free tools and guides for that step.
- Step 1: Audit what 2026 spend actually producedWhich 2026 lines created qualified pipeline, and which only created activity?
- Step 2: Turn the revenue target into a pipeline targetHow much pipeline, and how many qualified opportunities, does marketing have to create in 2027?
- Step 3: Set the size of the budgetIs our budget the right size for the target, and how does it compare with peers?
- Step 4: Split the budget by job and by channelHow much goes to Google, LinkedIn, ABM, content and the rest, and what pipeline will each produce?
- Step 5: Size the AI lineHow much should go to AI in marketing in 2027, and how do we prove it pays back?
- Step 6: Defend it to the CFO and present it to the boardHow do I present the 2027 plan so the board approves it and holds me to the right numbers?
- Step 7: Run the year and move money on evidenceHow do we know in Q1 and Q2 whether the plan is working, before closed revenue arrives?
Audit what 2026 spend actually produced
Which 2026 lines created qualified pipeline, and which only created activity? Start from evidence, not last year’s plan. Tie every line to the pipeline it influenced, then decide what to protect, fix or stop.
- Marketing spend audit before the 2027 budget: how to find the dollars to moveArticle: A two-week spend audit with four tests per line.
- What to stop funding in your 2027 B2B marketing plan: a stop list with testsArticle: The stop list, with a test for each item.
- Paid media waste audit: 25 checks across Google, LinkedIn and Microsoft AdsFree checklist: Free guide: find paid media spend that creates no pipeline.
Turn the revenue target into a pipeline target
How much pipeline, and how many qualified opportunities, does marketing have to create in 2027? Work backward from new-business revenue: divide by win rate for the pipeline you need, then by deal size for the opportunities, then by quarter.
- Pipeline gap calculatorFree tool: Reverse funnel: pipeline, opportunities and budget from your target.
- Pipeline coverage math for 2027: how much pipeline marketing must createArticle: Pipeline coverage math, step by step.
- Pipeline targets by source for 2027: how much should marketing, SDRs, sales and partners each create?Article: Pipeline targets by source: marketing, SDR, sales and partners.
- B2B funnel conversion calculatorFree tool: Stage conversion rates and where the funnel leaks.
Set the size of the budget
Is our budget the right size for the target, and how does it compare with peers? Use percent of revenue as a sanity check against published surveys, and size the real number from the cost of the opportunities you need.
- Marketing budget as a percentage of revenue in 2027: what the 2026 surveys say, and how to set yoursArticle: What the 2026 surveys say about budget as a share of revenue.
- Top-down, bottom-up or zero-based: which budgeting method to use for the 2027 marketing budgetArticle: Top-down, bottom-up or zero-based: which budgeting method to use.
- Our 2027 pipeline target went up 30 percent: how to ask for the budget to matchArticle: When the pipeline target goes up 30 percent: how to ask for the budget.
- 2027 marketing budget scenarios: what to protect, trim and release at minus 10, flat and plus 10 percentArticle: What to protect, trim and release at minus 10, flat and plus 10 percent.
- Zero-based marketing budget for 2027: a step-by-step method for B2B teamsArticle: A zero-based method when the old plan no longer fits.
- 2027 budget scenario simulatorFree tool: Simulate cut, flat and grow budgets and the pipeline each one costs or adds.
- How to build a B2B demand generation budget your CFO will approve: the reverse funnel, channel costs and a worked exampleArticle: Build the demand generation budget from the target, with a worked example.
Split the budget by job and by channel
How much goes to Google, LinkedIn, ABM, content and the rest, and what pipeline will each produce? Give every dollar one job (capture, prime, convert, prove), judge each job by its own metric, and keep a test reserve.
- Marketing budget channel plannerFree tool: Split a budget by channel and see pipeline and revenue by channel.
- How much pipeline does each channel produce per dollar? Forecasting pipe-to-spend by channel for 2027Article: Pipeline per dollar by channel: the pipe-to-spend forecast.
- People, programs or platforms: how to split the 2027 marketing budget by typeArticle: People, programs or platforms: splitting the budget by type.
- Where to put your 2027 demand generation dollars: a four-job budget model for long-cycle B2B SaaSArticle: The four-job budget model, with starting ranges.
- B2B marketing budget for 2027: how enterprise teams should allocate spend across channelsArticle: Channel allocation for enterprise teams.
- LinkedIn Ads vs Google Ads for enterprise B2B: how to split the 2027 budget, with a worked exampleArticle: LinkedIn Ads vs Google Ads: how to split.
- Google Ads cost per lead has hit $3,000 for some B2B SaaS. Is it too expensive? Judge it by cost per opportunityArticle: Google Ads: from cost per lead to cost per opportunity.
- LinkedIn leads are not ready for a demo: how to budget LinkedIn for the 95 percent and prove it worksArticle: LinkedIn: budgeting for the buyers who are not ready yet.
- Capturing high-value prospects: fund your accounts by tier across Google, LinkedIn and ABMArticle: Budget by account tier across Google, LinkedIn and ABM.
- ABM budget allocation: how to split spend across platform, paid media, content and peopleArticle: ABM: platform, paid media, content and people.
- Google Ads budget calculator for B2BFree tool: Google Ads budget from a pipeline target.
- 7 mistakes in 2027 paid media plans across Google, LinkedIn and MicrosoftFree mistakes guide: Free guide: 7 mistakes in 2027 paid media plans across Google, LinkedIn and Microsoft.
- How much to budget for AI search visibility (GEO) in 2027: sizing the five lines and finding the moneyArticle: How much to budget for AI search visibility (GEO).
Size the AI line
How much should go to AI in marketing in 2027, and how do we prove it pays back? Fund AI that has an owner, success criteria and a path to scale, inside a capped experiment budget with exit rules.
- AI adoption budget calculatorFree tool: Size the AI line: seats, usage, enablement, governance and reserve.
- 6 mistakes in 2027 AI adoption budgets for marketingFree mistakes guide: Free guide: 6 mistakes in 2027 AI adoption budgets.
- AI budget for marketing in 2027: size the full AI line, cap the experiments, and know when to exitArticle: How to size the AI experiment line, gate it and exit.
- AI agent business case templateFree template: Free template: the AI agent business case.
- The 2027 AI agent orchestration planFree strategic plan: Free plan: the 2027 AI agent orchestration plan.
- AI agent ROI calculatorFree tool: Hours returned and payback for an AI agent.
Defend it to the CFO and present it to the board
How do I present the 2027 plan so the board approves it and holds me to the right numbers? Lead with the pipeline the target needs, show the assumptions and scenarios, and agree how and when results will be judged.
- How to present your 2027 marketing plan to the board: a 10-slide structure and the questions to prepare forArticle: A 10-slide structure mapped to the board’s questions.
- 2027 marketing budget approval checklist: 30 checks before you take the plan to the CFO and the boardArticle: The 30-point approval checklist.
- 2027 marketing plan template: one-page board summary and quarterly planFree template: Free template: the one-page board summary and quarterly plan.
- 5 mistakes that get a marketing budget cut in the boardroomFree mistakes guide: Free guide: 5 mistakes that get a budget cut in the boardroom.
- How to defend your marketing budget to the CFO: the questions finance asks, the payback math and a worked exampleArticle: How to defend the budget to the CFO.
- Board-ready KPI dashboard: the marketing KPIs to report to the CEO, CFO and board in 2027Article: The KPIs to report to the CEO, CFO and board.
- Board-ready marketing report templateFree template: Free template: the quarterly board report.
- The 2027 board-ready marketing plan kitFree kit: Free kit: the board-ready plan kit with every template, checklist and tool.
Run the year and move money on evidence
How do we know in Q1 and Q2 whether the plan is working, before closed revenue arrives? Agree leading indicators per job, read them on a calendar, and move budget quarterly with rules set in advance.
- Phasing the 2027 marketing budget by quarter when pipeline lagsArticle: Phasing the budget by quarter when pipeline lags.
- How to judge channels when the buying cycle is nine months: leading indicators, cohorts and a budget review calendarArticle: Judging channels before closed-won.
- Where should the next $50,000 go? A marginal-dollar test for B2B paid mediaArticle: Where the next $50K should go: the marginal dollar test.
- How long does demand generation take to produce pipeline? Timelines by channelArticle: How long demand generation takes to produce pipeline.
- Full-funnel pipeline dashboard specFree template: Free spec: the full-funnel pipeline dashboard.
- The 2027 budget reallocation rulebookFree template: Free template: the 2027 budget reallocation rulebook.
- How to build the 2027 marketing pipeline forecast in HubSpot, with the Salesforce equivalentsArticle: Build the 2027 marketing pipeline forecast in HubSpot or Salesforce.
- Budget pacing guides: keep the monthly spend on planLibrary: Budget pacing guides: keep the monthly spend on plan.
The questions leaders ask while planning 2027
The short answer to each, and where to go for the full method.
| Question | Short answer | Read or use |
|---|---|---|
| How do I build a B2B marketing budget for 2027? | From the target down: pipeline needed, marketing’s share, qualified opportunities, then cost per opportunity by channel. Add people and platforms last. | The method, with a worked example |
| How much pipeline does marketing need to create? | New-business target divided by win rate, times the share marketing sources, divided by deal size for the number of opportunities. | Pipeline gap calculator |
| How should I split the budget between Google, LinkedIn, ABM and content? | Give each channel one job, judge it by its own metric, and set its share from cost per qualified opportunity, lag and how much spend it can absorb. | Marketing budget channel planner |
| What percentage of revenue should we spend on marketing? | Surveys found 7.8% (Gartner) and 9.0% (The CMO Survey) in 2026. Use them as a check, not a target. | Budget as a percentage of revenue |
| How much should we budget for AI in marketing? | Gartner measured 15.3% of marketing budgets going to AI, across all AI initiatives. Build the adoption line from seats, usage, enablement, governance and a reserve, and fund only AI with an owner, success criteria and an exit rule. | AI adoption budget calculator |
| How do I present the marketing plan to the board? | Ten slides, opening with the decision and the pipeline math, closing with how results will be judged each quarter. | The 10-slide structure |
| What should I check before the CFO sees the budget? | Thirty yes or no checks across target math, 2026 evidence, split, AI, measurement and alignment. | The approval checklist |
| How much pipeline does each channel produce per dollar? | Pipe-to-spend equals deal size divided by cost per qualified opportunity, reduced by each channel’s lag inside the year. | The pipe-to-spend forecast |
| How much pipeline should marketing source versus SDRs, sales and partners? | Split bookings by source, divide by each source’s own win rate, and set the targets as opportunities per quarter. | Pipeline targets by source |
| Our target went up 30 percent. How much more budget do we need? | Price the extra opportunities at your marginal cost, and show what a better win rate or source mix would remove from the ask. | How to ask for the budget |
| How much should go to people, programs and platforms? | No universal ratio; Gartner found labor at 24.5% of 2026 budgets. Size programs from the target and keep enough flexible to move within a quarter. | Splitting the budget by type |
| Top-down, bottom-up or zero-based? | Build bottom-up, check top-down, and run zero-based on the lines that did not prove themselves in 2026. | The three methods compared |
| How should we phase spend by quarter? | Backward from when deals must close, through the sales cycle and each channel’s lag. Most plans rise through the year. | Phasing by quarter |
| Is there a template for the plan itself? | Yes: a one-page board summary and a quarterly plan, filled in with a worked example. | The 2027 marketing plan template |
| What if the budget is cut by 10 percent? | Decide in advance what to protect, trim and release, and state the pipeline cost of each cut. | Budget scenarios |
| How much pipeline would a cut cost, or an increase add? | Run cut, flat and grow budgets in your own cut order, at the marginal cost of the lines that lose or gain money. | Budget scenario simulator |
| How much should we budget for AI search visibility (GEO)? | There is no benchmark yet. Size five lines from the gap to competitors in AI answers, mostly by reallocating SEO, content and PR work. | GEO budget for 2027 |
| How do we forecast marketing pipeline in the CRM? | Plan opportunities by quarter in a model, then report pipeline created by source against it; HubSpot and Salesforce have the stage, probability and forecast features. | Pipeline forecast in HubSpot |
Four terms every 2027 plan uses
Agree these definitions with sales and finance before the numbers are debated. See the glossary for more.
- Marketing-sourced pipeline
- The value of qualified opportunities whose first recorded source is a marketing program, agreed with sales as a share of the total pipeline target.
- Pipeline coverage
- Pipeline divided by the revenue it has to produce. The pipeline needed is the new-business target divided by your win rate, so a 25% win rate means 4x coverage.
- Cost per qualified opportunity
- Program spend divided by the opportunities sales accepted, by channel, from the CRM. The yardstick for capture channels and the input that sizes the budget.
- Pipe-to-spend
- Marketing-sourced pipeline divided by program spend. It tells a board how much pipeline each program dollar creates.
Before the board meeting
Three free guides for the last mile: the plan template, the mistakes that get a budget cut, and the mistakes that sink the AI line. Each opens on the page, and we email you the PDF. See all guides and checklists
About 2027 marketing planning
What is the first step in 2027 B2B marketing planning?
Audit what 2026 spend produced. Tie every line to the pipeline it sourced or influenced in the CRM, then decide what to protect, fix or stop before you size or split the 2027 budget.
How do you calculate the pipeline target for 2027?
Divide the new-business revenue target by your win rate on qualified opportunities to get the pipeline needed, multiply by the share marketing sources, and divide by average deal size for the number of opportunities. Spread it by quarter, allowing for your sales cycle.
Are B2B marketing budgets going up in 2027?
Expectations are up: Forrester found 91% of marketers expect increases in 2027. Measured 2026 budgets were nearly flat: Gartner found 7.8% of revenue against 7.7% a year earlier, and The CMO Survey measured spending growth of 1.7%. Plan the flat case and prepare minus 10 and plus 10 percent scenarios.
Who is this hub for?
CMOs, VPs and directors of demand generation, directors of AI adoption and RevOps leaders at mid-market and enterprise B2B companies who are finalizing a 2027 budget and presenting it to a CFO and board.
Who publishes this hub?
PlanConversion, a B2B demand generation agency for mid-market and enterprise companies in Canada, the United States and the GCC. Third-party figures link to their sources; planning ranges and worked examples are our own and labelled as such.
Sources
- Gartner: 2026 CMO Spend Survey press release (May 11, 2026)
- Gartner: Awareness and conversion account for 62.6% of total media spend (June 8, 2026)
- Duke Fuqua: The CMO Survey, CMOs Face Headwinds Even as Marketing Value and AI Impact Grow (March 31, 2026)
- Forrester: 2027 Budget Planning Guides press release (July 15, 2026)
Planning ranges, the seven-step sequence and worked examples on the linked pages are PlanConversion’s own and labelled as such. We did not produce the survey research.
