The concept of the perforation cell is specified for compact modelling of perforated gas dampers with micromechanical dimensions. Both, analytic expressions and FEM simulations, are used to derive its flow resistance. An extensive set of FEM simulations is performed to characterize the flow resistance of the cell, and to derive approximations for different flow regions by fitting simple functions to them. Sinusoidal small-amplitude velocities are assumed, and micromechanical dimensions are considered with rare gas effects in the slip flow regime (Knudsen number <0.1). The model is capable of modelling all practical combinations of the perforation cell dimensions in a wide range of perforation ratios (1,...,90%). Its validity is verified with a Navier–Stokes solver, and it is shown to be accurate (relative error <4.5%) in the continuum and slip flow regimes. Estimates for cut-off frequencies due to inertial and compressibility effects are specified in a way that the maximum operation frequency of the model can be easily tested. Using a harmonic FEM solver, these estimates are verified. The perforation cell model is also applied to estimate the damping in a perforated rectangular damper (4,...,64 square holes). The damping predicted by the simple model is in moderate agreement with that obtained with 3D FEM simulations.