What you want to have per month net to live on. Tap to type · drag sideways to adjust.
I work days per week, hours per day, with vacation days and sick days per year.
Share of working time that cannot be billed
Recommended hourly rate (net)
per hour, excl. VAT
€90.00
€90.00For €4,000 net per month you need €90.00 per hour (€103.50 incl. VAT) – at 1,176 billable hours per year.
Annual revenue breakdown
Tip for freelancers:
What does +10 EUR/hour get you? +€11,760.00 / year
At 1176 billable hours: (before tax, approx. +€7,056.00 net)
Don't underestimate non-billable time
Plan enough vacation and sick days
Build reserves for slow months
Don't forget retirement provision
Taxes & contributions (annual)
Taxes, social insurance, business costs and reserves are added on top of the target net income. The required annual revenue divided by the billable hours gives the hourly rate, rounded up to the next €5.
Legal basis: 2026 income tax scale (§ 32a EStG), trade tax with credit (§ 35 EStG), 2026 contributions for voluntarily insured people.
Hourly Rate Calculator by Rechnerzentrale(opens in a new tab)2026 values