Cloud computing is a general term for anything that involves delivering hosted services over the Internet. It is a construct that allows you to access applications that actually reside at locations other than your computer or other Internet-connected devices. Software as a Service (SaaS) is a software delivery model in which software resources are accessed remotely by users over the internet. Enterprises prefer using SaaS because of its low cost. SaaS requires sharing of application servers among multiple tenants for low operational costs. Several SaaS Toolkits are available and used to develop cloud SaaS applications. However, most of these Toolkits are very complex. This paper aims to build a new simple and easy SaaS Toolkit to develop SaaS applications and to avoid the difficulties and complexity in the current cloud SaaS Toolkits. The proposed Toolkit is based on java virtual machine and the popular web programming languages HTML and PHP. To evaluate the proposed Toolkit an empirical study has been conducted. The result of the empirical study revealed that the proposed Toolkit outperforms the current Toolkits in terms of complexity, understandability and learnability.