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What should I actually charge per hour as a freelancer?

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Your Hourly Rate
to reach the take-home you entered

Most freelancers price by dividing their old salary by 2,000 hours and undercharge by a factor of two. The gap is tax you now pay yourself, costs your employer used to absorb, and every hour you work that nobody pays for.

By Aditya GuptaAccounting & Finance EducatorLast reviewed August 22, 2026Source: Income Tax Department, Section 44ADA

Why Salary Divided by Hours Is the Wrong Answer

A salaried person earning ₹18 lakh works about 2,000 hours a year, which suggests ₹900 an hour. Almost every freelancer who prices this way ends up earning far less than they did as an employee, and usually cannot work out why.

Three things are missing from that division. First, not every working hour is billable. Selling, proposals, invoicing, admin, learning and the gaps between projects are all real hours that produce no invoice, and for most independent professionals only 50 to 65 percent of working time is billed. Second, the employer was paying for things that are now yours: provident fund, gratuity, insurance, equipment, software, workspace, paid leave and sick days. Third, tax is now visible and unwithheld, and it has to come out of the same rate.

There is also a fourth, quieter cost. Some invoices are paid late and a few are never paid at all. A rate that assumes perfect collection is a rate that fails in the year one client disappears. The model below works backwards from the take-home you actually need, through all four layers, to the number you should be quoting.

Freelance Rate Model

Your Hourly Rate
Day Rate at 8 Hours
Billable Hours a Year
Gross Revenue You Must Invoice
Equivalent Monthly Retainer
Billable hours: Unbillable hours:
Adjust the inputs above.

How the Rate Is Built

The model runs backwards through four layers. It grosses the take-home up for tax, adds your business costs, adds an allowance for invoices that are paid late or not at all, and then divides by billable hours rather than worked hours. Each layer is a real cost that a salary quietly absorbed on your behalf, and skipping any one of them produces a rate that looks competitive and does not pay you.

The billable hours line is usually the biggest surprise. A 40 hour week over 46 weeks is 1,840 working hours, but at 60 percent billable only about 1,100 of them produce an invoice. The other 740 are spent finding work, writing proposals, chasing payments and doing the administration that an employer used to handle. They are not wasted, and they are not billable.

This gives you two levers rather than one. Raising the rate is the obvious lever and the one clients resist. Raising the billable share is invisible to clients and often easier: better qualified leads, retainer arrangements instead of one-off projects, templates for proposals, and an accountant handling the compliance. As the verdict shows, ten points of billable share is worth a substantial rate reduction for the same income.

What Changes the Answer

Whether you can use presumptive taxation

Under Section 44ADA a resident professional with gross receipts within the prescribed limit can declare 50 percent of receipts as income, without maintaining detailed books. If your actual costs are below half your receipts, this usually lowers both your effective tax rate and your compliance burden considerably. Check the current threshold, which has been revised in recent years.

GST registration and whether your clients can claim it

Once you cross the registration threshold, GST is added on top of your fee. Business clients registered under GST claim it back, so it costs them nothing and is not a price increase. Individual or unregistered clients cannot, so for them it is a genuine 18 percent rise. Which type of client you serve changes how much room your headline rate has.

Fixed price work instead of hourly

Hourly billing caps your income at your capacity and penalises you for getting faster. Once you know your hourly floor, quoting a fixed price for a defined outcome lets efficiency raise your effective rate instead of shrinking your invoice. The hourly figure becomes the number you never quote below, not the number you quote.

Benefits you now buy yourself

Health insurance, disability cover, a retirement contribution and genuine paid leave were all employer costs and are now yours. If your annual business expenses figure does not include them, the rate is funding a life without insurance or holidays, and one illness reverses several good years.

How We Calculated This

Take-home is grossed up by the effective tax rate you enter
Business expenses are added before the bad debt allowance
Bad debt allowance applied to the gross invoiced amount
Rate spread over billable hours only, not all worked hours
Day rate assumes eight billable hours
GST is excluded; it sits on top of the fee where applicable

The Decision Framework

1
Start from the take-home, never from the market rate
Decide what you need to earn, then work backwards. A market rate tells you what is achievable, not what is sufficient, and the two are frequently different numbers.
2
Count only the hours that produce an invoice
Track your billable share for a month before you believe an assumption about it. Most people who measure it for the first time find it lower than they expected, often by ten points or more.
3
Treat the hourly figure as a floor, then price on value
Use it to reject work that pays below it, not to quote every job. Fixed price and retainer arrangements let efficiency raise your effective rate, while hourly billing punishes you for getting better at the work.
4
Rebuild the rate every year
Costs rise, tax rules change and your unbillable share moves as the business matures. A rate set once and carried forward is a rate that quietly falls in real terms every year.

Frequently Asked Questions

How do I convert my old salary into a freelance rate?+
Do not divide it by your working hours. Take the annual take-home you need, gross it up for tax, add the business costs your employer used to pay, add an allowance for unpaid invoices, and divide the result by billable hours only. The honest answer is usually between 1.8 and 2.5 times the naive salary-divided-by-hours figure.
What billable percentage is realistic?+
For most independent professionals, between 50 and 65 percent of working hours are billable. Established practitioners with retainer clients and referral-driven pipelines reach 70 to 75. Anyone new, or anyone doing a lot of pitching, is often below 50. Track it for a month rather than assuming, because it is the input with the largest effect on the answer.
Should I charge hourly or a fixed price?+
Use the hourly figure as your internal floor and quote fixed prices wherever the scope can be defined. Hourly billing caps your income at your capacity and reduces your invoice every time you get faster at the work, which is a strange incentive to design into your own business.
Do I need to register for GST as a freelancer?+
Registration becomes mandatory once your aggregate turnover crosses the prescribed threshold, which differs for services and for special category states, and immediately if you supply across state lines in certain cases. Check the current threshold on the GST portal. Many freelancers register voluntarily, because business clients reclaim the tax and registration signals scale.
What is Section 44ADA and should I use it?+
It is a presumptive scheme for resident professionals in specified fields with gross receipts within a prescribed limit. It lets you declare 50 percent of receipts as taxable income without maintaining detailed books or a tax audit. If your genuine expenses are under half your receipts, it usually reduces both your tax and your compliance burden. If they are well above half, regular computation is better.
How much should I allow for unpaid invoices?+
Between 3 and 8 percent is a common working range, depending on client quality and how much you work with new clients. The allowance is not pessimism, it is pricing: without it, one bad debt is funded entirely out of your own take-home rather than out of the margin the rate was supposed to contain.

Sources and Method References

Understand This

The concept behind the number

This scenario gives you a figure. These pages give you the idea it comes from, the words on the inputs, and the article that works through the decision.

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