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PCI DSS levels and SAQ types

PCI DSS levels and SAQ types: find yours and what you must submit

Two questions decide your PCI workload: which merchant level you are, and which Self-Assessment Questionnaire fits how you take cards. This guide explains both, who confirms them, and the mistakes that send people to the wrong form.

Free for buyers · provider-funded introductions · Updated October 2026

Levels and SAQs at a glance
Levels1 to 4, based on card transaction volume
Set byThe payment brands, applied through your acquirer
Level 1An assessor report (ROC) from a QSA
Levels 2 to 4A SAQ, in the Mastercard program
SAQ typesA, A-EP, B, B-IP, C-VT, C, P2PE and D
Who confirmsYour acquirer or payment brand
The short answer

How do I find my PCI DSS level and SAQ?

Your merchant level comes from how many card transactions you process, counted over a recent period, and the payment brands set the thresholds. Your SAQ comes from how you take cards: a fully outsourced payment page, a standalone terminal and a system that stores card data each point to a different questionnaire. Your acquirer confirms both, so ask for the answer in writing.

  • The Council does not decide your level. Your acquirer and the brands do. See the PCI DSS hub.
  • A hosted checkout can shrink your scope. It does not by itself decide your SAQ.
  • Several channels can mean more than one SAQ, or a larger one. Confirm how your acquirer wants this reported.
Merchant levels

The four PCI merchant levels

The thresholds below are from Mastercard’s program. Other brands publish their own.

PCI merchant levels and validationPCI merchant levels as set in the Mastercard program. Level 1 is over 6 million transactions a year and is validated with a Report on Compliance from a QSA. Level 2 is 1 to 6 million transactions a year with an annual SAQ. Level 3 is 20,000 to 1 million e-commerce transactions a year with an annual SAQ. Level 4 is all other merchants with an annual SAQ. Other brands use their own thresholds, and your acquirer confirms your level.Level 1Over 6 milliontransactions a yearVALIDATIONROC from a QSALevel 21 to 6 milliontransactions a yearVALIDATIONAnnual SAQLevel 320,000 to 1 millione-commerce a yearVALIDATIONAnnual SAQLevel 4All othermerchantsVALIDATIONAnnual SAQMastercard thresholds shown. Other brands differ. Your acquirer confirms yours.
The four levels and how each validates, in the Mastercard program.
PCI merchant levels as set in the Mastercard program
LevelThreshold in the Mastercard programValidation
Level 1More than 6 million combined Mastercard and Maestro transactions a year, or the merchant meets Visa Level 1, or Mastercard decidesAn annual PCI DSS assessment ending in a Report on Compliance (ROC)
Level 2More than 1 million and up to 6 million transactions, or the merchant meets Visa Level 2An annual Self-Assessment Questionnaire (SAQ)
Level 3More than 20,000 and up to 1 million e-commerce transactions, or the merchant meets Visa Level 3An annual SAQ
Level 4All other merchantsAn annual SAQ

Mastercard says merchants count transactions over the most recent 52 weeks and should contact their acquirer for help, and that it may place any merchant at Level 1 at its own discretion. Source: Mastercard Site Data Protection program. Visa and other brands use similar but not identical figures, so check each brand you accept.

SAQ types

Which SAQ fits how you take cards

Match the way card data reaches you, not the product name on your checkout.

Which SAQ usually fits, by how you take cardsWhich SAQ usually fits, by how you take cards. Online: a hosted page or redirect with no card data on your servers is SAQ A, a site that serves part of the payment page is SAQ A-EP, and storing card data or building your own checkout is SAQ D. In person: a dial-out terminal only is SAQ B, a standalone IP-connected approved terminal is SAQ B-IP, a validated P2PE terminal is SAQ P2PE, and a payment application on your network is SAQ C. Phone or mail orders: keying into a web virtual terminal is SAQ C-VT, full outsourcing to a compliant third party is SAQ A, and storing card data electronically is SAQ D. This is a starting point only, and eligibility criteria are in each SAQ.Taking cards onlineHosted page or redirect.No card data on your serversSAQ AYour site serves partof the payment pageSAQ A-EPYou store card data orbuild your own checkoutSAQ DTaking cards in personDial-out terminal onlySAQ BStandalone IP-connectedapproved terminalSAQ B-IPValidated P2PE terminalSAQ P2PEPayment application onyour networkSAQ CPhone or mail ordersKeyed into a webvirtual terminalSAQ C-VTFully outsourced to acompliant third partySAQ ACard data storedelectronicallySAQ DA starting point only. Eligibility criteria are in each SAQ. Confirm with your acquirer.
The SAQ that usually fits, by how you take cards.
The SAQ types and who each is for
SAQTypically forKey limit
SAQ ACard-not-present merchants (e-commerce, mail or phone) that hand all card-data functions to compliant third partiesNo card data on your own systems
SAQ A-EPE-commerce merchants that outsource payment processing in part, but whose web servers can affect the security of the paymentMay process or transmit card data, but not store it
SAQ BMerchants using standalone dial-out terminalsNo electronic card data storage, no connection to other systems
SAQ B-IPMerchants using standalone approved terminals that connect over the internetNo electronic storage, isolated from other systems
SAQ C-VTMerchants who key card details into a web-based virtual terminalTypically one transaction at a time, from an isolated device
SAQ CMerchants with payment applications connected to the internetNo electronic card data storage
SAQ P2PEMerchants using an approved hardware point-to-point encryption solutionNo access to the clear-text card data
SAQ DEverything else, including merchants that store card data electronically, and service providersThe most comprehensive questionnaire

Each SAQ has its own eligibility criteria, and the Council clarified the criteria for SAQ A, A-EP and C-VT in the v4.0.1 update. Read the criteria in the current SAQ and confirm the choice with your acquirer before you start.

The paperwork

SAQ, ROC and AoC: what you actually submit

SAQ, ROC and AoC compared
DocumentWho completes itWhat it is
SAQYou, with help if you want itA questionnaire that records how you meet the requirements for your SAQ type
ROCA QSAThe assessor report after an on-site assessment, used where your acquirer or brand requires one
AoCYou, or the QSA with a ROCThe signed Attestation of Compliance that summarizes your result and is what you usually submit
Assessors and scans

When you need a QSA, an ISA or an external scan

  • A QSA is a company qualified by the Council to assess you and write the ROC. In the Mastercard program, Level 1 merchants need one, and Level 3 and 4 merchants may use one in place of a SAQ.
  • An ISA is a staff member trained under the Council program. Mastercard says Level 2 merchants using SAQ A, A-EP or D must engage a QSA or a certified ISA.
  • An ASV scan is an external vulnerability scan by an Approved Scanning Vendor. Where it applies, it runs at least every three months, and your SAQ says whether it does.

Rules differ by brand and acquirer, so treat this as a map and not a ruling. To choose among providers, see who does what in PCI DSS.

Avoid rework

Common level and SAQ mistakes

  • Assuming a hosted checkout means SAQ A: check the eligibility criteria against your actual page.
  • Counting one brand only: each brand sets its own thresholds.
  • Picking the shortest SAQ: choose by how card data flows, not by length.
  • Ignoring a second channel: a terminal and a website can need different handling.
  • Reusing an old SAQ version: the v4.0 SAQs retired on 31 December 2024.
  • Assuming last year’s answers carry over: the v4.0.1 update added a requirement to SAQ A.
  • Not asking the acquirer: the acquirer is who accepts the submission.
  • Forgetting growth: volume or a new channel can change your level.
FAQ

PCI levels and SAQ questions buyers ask us

What are the PCI DSS merchant levels?
Four levels, from 1 to 4, based on card transaction volume. In the Mastercard program Level 1 is over 6 million transactions a year, Level 2 is 1 to 6 million, Level 3 is 20,000 to 1 million e-commerce transactions and Level 4 is all other merchants. Other brands set their own figures.
Who decides my PCI level?
The payment brands set the thresholds and your acquirer helps you apply them. Mastercard says merchants count transactions over the most recent 52 weeks, and that it can place any merchant at Level 1 at its own discretion. Ask your acquirer for your level in writing.
What does a Level 1 merchant have to do?
In the Mastercard program, an annual PCI DSS assessment that ends in a Report on Compliance, performed by a QSA. Your acquirer tells you what else to submit.
What is a SAQ?
A Self-Assessment Questionnaire records how you meet PCI DSS requirements for your type of card acceptance. There are several types, such as SAQ A, A-EP, B, B-IP, C-VT, C, P2PE and D.
Which SAQ do I need?
It depends on how card data reaches you. A fully outsourced payment page points to SAQ A, a standalone terminal to SAQ B or B-IP, and a system that stores card data to SAQ D. Read the eligibility criteria in each SAQ and confirm with your acquirer.
Does using a hosted checkout mean I can use SAQ A?
Not automatically. It can shrink your scope, but eligibility depends on how the payment page is built and where card data goes. The Council clarified the SAQ A eligibility criteria in v4.0.1, so check the current text.
What is SAQ D?
The most comprehensive questionnaire. It applies to merchants that store card data electronically or that do not fit another SAQ, and to service providers.
What if I take cards in several ways?
You may fall under a larger SAQ, or need to report more than one. Ask your acquirer how it wants mixed channels reported.
Can I use a QSA instead of a SAQ?
In the Mastercard program, Level 3 and 4 merchants may optionally use a QSA to complete a ROC instead of a SAQ. It also says Level 2 merchants using SAQ A, A-EP or D must engage a QSA or an ISA. Check what your acquirer requires.
What is the difference between a SAQ, a ROC and an AoC?
A SAQ is a questionnaire you complete. A ROC is the assessor report written by a QSA. An AoC is the signed attestation summarizing your result, which is what you usually submit.
How often do I have to revalidate?
Validation is annual in the Mastercard program. Where external scans are required, they run at least every three months through an Approved Scanning Vendor. Your SAQ states whether scans apply.
Can my level or SAQ change?
Yes. Growth in transaction volume, a new payment channel, a change of provider or a change in how card data flows can all change them. Recheck with your acquirer when any of these happens.
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Free for buyers · provider-funded introductions · Reviewed October 2026 by the ZCyberSecurity compliance team

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