Guide · Attribution

Marketing attribution models in 2026: how each one credits a sale and which to use

By Christian Bozic, Founder of Marketing AIgency · Updated · 9 min read

Short answer

An attribution model is the rule that decides which ads and channels get credit for a conversion. Rule-based models such as last click, first click, linear, time decay and position-based split credit by a fixed formula, while data-driven attribution uses machine learning and has been Google's default since the rule-based options were retired in 2023. No model shows what your ads caused, so in 2026 most teams pair platform attribution with their own revenue data and, when budgets allow, incrementality tests or marketing mix modelling.

Key takeaways

  • Attribution answers who gets credit. It does not answer whether the ad caused the sale. That is what incrementality tests are for.
  • Google Ads and GA4 now offer data-driven and last click. First click, linear, time decay and position-based were retired in 2023.
  • Meta's default for website conversions is 7-day click, 1-day engage-through and 1-day view. Since Meta's change announced on 3 March 2026, a click means a link click only.
  • Each platform credits itself, so the reports add up to more sales than you made. Compare them with your shop or CRM.
  • Small teams do well with one source of truth for revenue, platform attribution for daily decisions and a post-purchase survey for channels no pixel sees.

What is an attribution model?

An attribution model is a rule for distributing credit for a conversion across the touchpoints that came before it. A customer might click a TikTok ad on Monday, see an Instagram Reel on Wednesday and search your brand on Google on Friday before buying. The model decides whether TikTok, Meta or Google gets the sale, or how much of it each gets.

Multi touch attribution (MTA) is the umbrella term for models that split credit across several touchpoints instead of giving everything to one. Linear, time decay, position-based and data-driven are all multi touch. Last click and first click are single touch.

Which attribution models are there? A comparison

Marketing attribution models compared, September 2026
ModelHow it creditsProsConsBest for
Last click100% to the final click before the conversionSimple, stable, easy to reconcileIgnores everything that created demand, favours brand search and retargetingShort buying cycles, bottom-funnel budgets
First click100% to the first recorded clickShows which channels open new journeysIgnores what closed the sale, first touch is often not trackedJudging prospecting channels
LinearEqual share to every touchpointNothing is ignoredTreats a random banner view like a decisive searchLong journeys with many touches
Time decayMore credit the closer a touch is to the conversionReflects recencyUndervalues awareness workPromotions and short campaigns
Position-based (U-shaped)Usually 40% first, 40% last, 20% spread over the middleValues opening and closingThe 40/20/40 split is arbitraryLead gen with a clear first and last touch
Data-drivenMachine learning compares converting and non-converting pathsAdapts to your data, default in GoogleA black box, only sees the platform's own touchpointsGoogle Ads and GA4 accounts with steady volume

A simple example makes the difference visible. One €100 order came after four touches: a TikTok ad, a Meta ad, a newsletter click and a Google brand search.

How a €100 order is credited, illustrative
TouchpointLast clickFirst clickLinearPosition-basedTime decay (example)
TikTok ad (day 1)€0€100€25€40€10
Meta ad (day 4)€0€0€25€10€15
Newsletter (day 6)€0€0€25€10€30
Google brand search (day 7)€100€0€25€40€45

The time decay column is an example split, the exact weights depend on the half-life a tool uses. Data-driven attribution has no fixed split. It is calculated from your account's own conversion paths.

What happened to first click, linear and time decay in Google?

Google retired four rule-based models in 2023: first click, linear, time decay and position-based. Google Ads now offers data-driven and last click, and data-driven is the default for most conversion actions (Google Ads Help). Conversion actions that used the retired models were moved to data-driven attribution. When Google announced the change in April 2023, it said fewer than 3% of conversion actions in Google Ads used those four models (Search Engine Journal, 10 April 2023).

GA4 removed the same four models by November 2023 (Google Analytics Help). The reporting attribution model in GA4 can be data-driven, paid and organic last click, or Google paid channels last click. Lookback windows are 30 days by default for acquisition key events (7 days optional) and 90 days for all other key events (30 or 60 days optional).

If you want to see first touch in 2026, you need your own data: UTM parameters stored at first visit, a first-party pixel or a CRM that records the lead source. Google's own measurement has moved in another direction. At Google Marketing Live on 20 May 2026 Google announced that Meridian, its open-source marketing mix model, is coming into Google Analytics 360 (Google, 20 May 2026).

How does Meta attribute conversions in 2026?

Meta uses its own attribution settings, and in 2026 the default for new ad sets that optimise for website conversions is 7-day click, 1-day engage-through and 1-day view. Meta's help page lists these options without naming a default; the default is documented by practitioners such as Jon Loomer (10 March 2026). Two changes shaped this.

  • On 12 January 2026 Meta stopped returning 7-day view and 28-day view data in the Ads Insights API, as announced on its developer blog in October 2025. Click windows of 1, 7 and 28 days, 1-day engaged view and 1-day view remained available there (Meta for Developers, 16 October 2025). Ads Manager itself offers 1-day or 7-day click and 1-day view for website conversions (Meta Business Help Center).
  • On 3 March 2026 Meta announced that click-through attribution for website and in-store conversions counts only link clicks, rolling out to advertisers at different times from later that month. Likes, shares and saves moved to engage-through attribution, the new name for engaged-view attribution, and the video threshold dropped from 10 to 5 seconds (Meta, 3 March 2026).

Meta also offers incremental attribution, which estimates the conversions an ad caused rather than all conversions that followed it. It can be used for reporting or as an optimisation setting (Meta Business Help Center, Social Media Today, September 2025). It is a model trained on Meta's lift studies, so it is closer to causation than click windows, but it is still Meta grading its own work.

Default attribution in the big ad platforms, September 2026
PlatformDefault modelDefault window
Google AdsData-driven30-day click for most conversion actions (Google Ads Help)
GA4Data-driven, across channels90 days, 30 days for acquisition key events
Meta AdsMeta attribution settings7-day click, 1-day engage-through, 1-day view

Why do Meta, Google and GA4 report different numbers?

Each platform only sees its own touchpoints and credits itself whenever it touched the buyer. Meta cannot see the Google search. Google's data-driven model splits credit between Google ads, not between Google and Meta. GA4 sees website sessions but not ad views. Add the three reports and you count the same order several times.

We see this in live data. A connected car app has run its advertising with the same agent system behind Marketing AIgency since 14 September 2026, across 9 markets. In Germany in September 2026, Meta, Google and TikTok together claimed 2.2 times the revenue the company actually made. Google alone reported €31.3k against €23.4k in real revenue. The full breakdown and the formula for your own over-counting factor are in our guide to true ROAS.

Research has long pointed the same way. A study of 15 large advertising experiments at Facebook found that common observational measurement methods often failed to match the effect measured in randomised tests (Gordon et al., Marketing Science, 2019).

How do MMM and incrementality testing complement attribution?

Attribution tracks individual paths. Marketing mix modelling (MMM) and incrementality tests estimate what your spend caused. They answer different questions, so strong setups use them together.

Attribution, MMM and incrementality compared
MethodQuestion it answersData neededSpeedWeak spot
Platform attributionWhich ad got credit for this conversion?Pixel or SDK eventsDailySelf-crediting, no causation
Own multi touch attributionWhich channels appear on converting paths?First-party tracking with click IDs and UTMsDailyMisses views and offline touches
Incrementality test (lift, geo)How many sales would not have happened without the ads?Holdout group or regions2 to 8 weeks per testA snapshot, needs volume
Marketing mix modellingHow much does each channel contribute over time?1 to 3 years of weekly spend and revenueMonthly or quarterlyCoarse, needs statistical care
  • Conversion lift: Meta splits people into exposed and holdout groups (Meta). Google's user-based Conversion Lift needs a minimum budget of $5,000 and at least 1,000 observed conversions (Google Ads Help).
  • Geo tests: switch ads off in some regions and compare, for example with Meta's open-source GeoLift (GitHub).
  • MMM: open-source models such as Google's Meridian (GitHub) and Meta's Robyn (GitHub) estimate channel contribution from spend and revenue over time.

How should a small team choose an attribution setup?

Pick one source of truth for revenue, use platform attribution for day-to-day decisions inside each platform, and test before large budget shifts. The model setting in Google or Meta matters less than this discipline.

  1. Define the company number. Net revenue from your shop, or qualified leads and won deals from your CRM. This is what budgets are judged against.
  2. Leave Google on data-driven and Meta on its default, unless you have a reason to change. Consistency beats the theoretically best model.
  3. Track first-party data. UTM parameters on every ad, a first-party pixel on your own domain and server-side events such as Meta's Conversions API, set up as described in our Conversions API guide.
  4. Ask customers. A one-question post-purchase survey (how did you hear about us?) captures podcasts, word of mouth and TikToks watched on another phone.
  5. Compare weekly. Put each platform's reported revenue next to the company number and track the over-counting factor.
  6. Test before big moves. Before shifting a large share of budget, run a lift or geo test on the channel you plan to cut or grow.
A working setup by monthly ad spend (our rule of thumb)
Monthly ad spendMinimum setupAdd when possible
Under €5,000 / $5,000Shop or CRM revenue, UTMs, platform defaultsPost-purchase survey
€5,000 to €50,000Plus first-party pixel and Conversions APIOne geo or lift test per quarter
Over €50,000Plus regular incrementality testsMarketing mix model

Running Google's Performance Max? The same logic applies there, see how to measure Performance Max.

How does Marketing AIgency handle attribution?

Marketing AIgency's agents steer on the company number, real revenue or real leads from Shopify, a CRM, a Google Sheet or a first-party pixel, instead of platform ROAS. Every suggestion goes into an approval queue with the data and reasoning behind it. The Attribution add-on adds a first-party pixel, a post-purchase survey, purchase data sent back to Meta through the Conversions API and geo-lift tests, so you can see which channel really drives sales and give Meta better signals. Plans have fixed monthly prices with no percentage of ad spend, see pricing.

Frequently asked questions

What is the best attribution model?

There is no best model, only a fitting one. For most advertisers in 2026, data-driven attribution inside Google and Meta's default settings are fine for daily decisions. Budget decisions should rest on your own revenue data and, when possible, incrementality tests.

What is multi touch attribution?

Multi touch attribution splits credit for a conversion across several touchpoints, for example linearly, by time or by a data-driven model. It gives a fuller picture than last click but still only credits touchpoints it can track.

Is last click attribution dead?

No. Google Ads and GA4 still offer last click, and it is easy to reconcile with shop data. It does overvalue brand search and retargeting, so do not use it alone to judge prospecting channels.

What is the difference between attribution and incrementality?

Attribution assigns credit to touchpoints that came before a sale. Incrementality measures how many sales would not have happened without the ads, using a holdout group or regions. A channel can have strong attribution and weak incrementality.

Why does GA4 show fewer conversions than Google Ads?

Google Ads counts by click date within its conversion window and can include modelled and cross-device conversions. GA4 counts by session and uses its own attribution across all channels, so it gives some sales to email, organic or direct traffic.

Steer on the revenue you really made

Connect your Meta ad account and a revenue source, and the agents put platform numbers next to your company number. Suggestions go into an approval queue, you decide what runs. 14 days free, no card. The trial starts when you connect your first ad account and works like a paid plan, with approvals and execution. After 14 days it ends by itself, and nothing is charged.

Start your free trial

About the author

Christian Bozic has run ad accounts on Meta, Google, TikTok and Snapchat for twelve years, inside agencies and on the client side, most recently as Head of Push Marketing at a Munich app company. He founded Marketing AIgency to put the daily account work into agents that propose and a human who decides.

Read next

Sources

  1. Google Ads Help: About attribution models
  2. Google Analytics Help: Select attribution settings
  3. Search Engine Journal: Google is removing 4 attribution models (10 April 2023)
  4. Google Ads Help: About conversion windows
  5. Meta for Business: Click attribution update (3 March 2026)
  6. Meta Business Help Center: About attribution models and settings
  7. Meta for Developers: Ads Insights API metric availability updates (16 October 2025)
  8. Meta Business Help Center: Incremental attribution in Ads Manager
  9. Social Media Today: Meta shares more info on incremental attribution (September 2025)
  10. Gordon et al.: A Comparison of Approaches to Advertising Measurement, Marketing Science 2019
  11. Google: Meridian comes to Google Analytics 360 (Google Marketing Live, 20 May 2026)
  12. Google Meridian (open source MMM)
  13. Meta Robyn (open source MMM)
  14. Meta GeoLift (open source)
  15. Meta: Conversion Lift
  16. Google Ads Help: Set up Conversion Lift based on users
  17. Jon Loomer: How Meta Ads attribution works in 2026 (10 March 2026)