VBA Range.Formula with IF statement

You need to use code tags around code - it's hard to read otherwise. Regardless, try this:

Range("M" & mKounter).Formula = IIf(mKounter <= 6, "=COUNTA(M6:M6)", "=COUNTA(M6:M" & mKounter - 1 & ")")

Note that mKounter = 6 creates a self-referencing formula and will probably produce an error.

WBD

Maybe this:

Option Explicit

Sub Test()

Dim mKounter As Long
mKounter = 6

Range("M" & mKounter).Formula = "=If(" & mKounter & "=6, counta(M6:M6), counta(M6:M" & mKounter - 1 & "))"

' >>>>   =IF(6=6, COUNTA(M6:M6), COUNTA(M5:M6))

End Sub