Tag Manager account structure
Structuring your Tag Manager accounts and containers effectively can streamline your tagging processes, and eliminate unnecessary overhead.
To minimize the amount of account administration required, it is recommended to maintain one Tag Manager account for each organization, with a container for each web site, and mobile application.
For additional resources, consult the Google Tag Manager Help Center.
If the best practice recommendations do not entirely fit your organization, you may adjust your Tag Manager structure accordingly, keeping the following considerations in mind.
Site architecture, and user experience
If you are debating on whether to deploy a single container or multiple containers across multiple sites, you may want to consider whether the site architecture and user experience are similar across them. If they are similar enough, which means there is a higher chance of them sharing similar tags, a single container approach may benefit you. On the other hand, sites with completely different site architecture and user experience may likely result in non-overlapping tags, and hence may be best to be put in separate containers.
Tagging needs across multiple sites should be considered to determine if such sites will likely be sharing the same requirements. If so, utilizing a single container may streamline tagging across them. Otherwise, it may be best to keep them tagged in separate containers.
It would be easier to maintain multiple sites within a single container if a single individual or team of Tag Manager administrators share tagging responsibilities across them. However, if each site is administered by different individuals or teams, it may be best to keep them tagged with different containers.