Daily Rate (TJM) Calculator
Calculate your daily rate (TJM) to reach your target annual net income.
Legal structure
Activity type
Charges rate: 23,1% · Cap: 77 700 €/year
Freelance average is 15–18 days/month
→ 191 billable days/year
Recommended minimum daily rate
292 €
per day · excluding VAT
Comfortable rate (+20%)
Buffer: unbilled days, illness, dry spells
351 €
⚖ Compare with employment
To earn the same net (3 500 €/month), an employee would need:
Gross monthly salary
(after ~23% employee contributions)
Monthly employer cost
(~45% employer charges)
💬 Validation
At 292 €/day and 18 days/month, your annual revenue would be 55 845 €.
* Net factor estimated for each structure. Income tax depends on your overall fiscal situation.
How to calculate your freelance daily rate
Enter your target monthly or annual net income, select your legal structure (BNC micro-enterprise, SASU or EURL), and adjust the number of billable days per year. The calculator automatically works back to the gross daily rate needed to reach your goal, factoring in social contributions for your structure. Test different income targets to understand the impact on your daily rate.
Understanding billable days and safety margins
A freelancer bills an average of 180 to 220 days per year. From 365 days, subtract 104 weekend days, 25 vacation days, 11 public holidays, and 20 to 30 days for admin and business development. Beginners should count on 150 to 170 days in the first year. It is strongly recommended to add a 15 to 20% safety margin above the calculated rate to absorb slow periods, ongoing training, and research time. An underestimated daily rate is the leading cause of financial difficulties among freelancers.
Market rates and pricing positioning
The calculated daily rate is your financial floor — the minimum to reach your income target. Your actual rate should also reflect market conditions: according to 2024 Malt and Comet surveys, senior developers bill €500–800/day, strategy consultants €800–1,500/day, UX designers €400–700/day. If your floor rate exceeds market rates, it either means your income target is too ambitious, or your positioning needs to be justified by rare expertise or a premium sector.