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Hourly Rate · Real Billable Hours 2026

Freelance Hourly Rate Calculator

Calculate the hourly rate without VAT you need to charge to cover business costs, Social Security contributions and taxes in Spain.

Your rate goals and working schedules are processed entirely inside your browser. No personal or financial information is transmitted.
Data verified for 2026 · Last verified: August 29, 2026Official sources: Spanish Social Security· AEAT· BOE

1. Objetivos Financieros

2. Disponibilidad y Tiempo Facturable

A year has 52 weeks. Deduct vacation weeks, public holidays, sick leaves, or downtime between projects (typically 44 to 46 weeks).
Not every working hour is billable: you must prospect clients, send proposals, handle administrative work, accounting, and professional training. Typical freelance ratios range from 60% to 75%.
Minimum hourly rate (excluding VAT)
0,00 €/h
Punto de equilibrio sin margen
Recommended hourly rate with margin (excluding VAT)
0,00 €/h
Con margen de seguridad
Desglose Operativo y Facturación Anual
Billable hours per year 0 h/año
Billable hours per month 0 h/mes
Horas totales de trabajo al año 0 h/año
Required annual turnover 0,00 €
Required monthly turnover 0,00 €
Estimación cuota RETA mensual 0,00 €
Estimación IRPF mensual 0,00 €
Target economic rate vs. Market price: This tool calculates your minimum economically viable rate based on your personal financial requirements, business expenses, and Spanish tax obligations. It is not an officially regulated fee nor does it dictate market pricing.

How to Set a Financially Viable Freelance Hourly Rate

Setting a freelance hourly rate requires balancing personal income aspirations with commercial viability. Many freelancers simply take a previous corporate salary, divide it by 1,800 annual hours, and use that as their rate. This simplistic approach consistently leads to financial burnout because it ignores non-billable overhead time, self-employed Social Security dues, direct operating expenses, and personal income taxes.

The Reality of Billable vs. Non-Billable Hours

Working 40 hours per week does not mean you can bill clients for 40 hours. In the freelance world, between 25% and 40% of your working day is consumed by necessary but non-billable overhead: pitching new clients, attending discovery meetings, drafting proposals, handling invoicing and accounting, updating software, and professional training. Calculating your rate against total worked hours creates an immediate cash flow deficit.

Minimum Break-Even Rate vs. Recommended Rate

The minimum rate calculated by this tool represents your financial break-even point: the exact fee needed to cover living expenses, operational costs, RETA, and taxes with zero surplus. Applying a safety margin (between 10% and 20%) ensures you build business emergency reserves, replace computer hardware, and cushion against late-paying clients.

Frequently Asked Questions about Freelance Rates

What is the crucial difference between worked hours and billable hours?

Worked hours encompass your entire professional time: administrative tasks, writing proposals, client emails, bookkeeping, and skill training. Billable hours are strictly those directly contracted and paid by clients. A typical full-time freelancer works 40 hours a week but can realistically only bill between 24 and 30 hours (60% to 75%).

Why must freelance hourly rates exclude Value Added Tax (VAT)?

Hourly rates are agreed upon as a net tax base. In Spain, standard 21% VAT is added on top of your invoice for domestic business clients who subsequently deduct it. Basing your personal rate on VAT-inclusive figures causes an immediate 21% income shortfall when quarterly Form 303 taxes are remitted.

How many working weeks should a freelancer account for per year?

While a calendar year has 52 weeks, an autonomous professional must deduct statutory holidays, paid vacations, sick leave contingencies, and gaps between client contracts. Financial planners recommend calculating hourly rates based on 44 to 46 worked weeks per year.

Why is an optional safety margin added to the minimum hourly rate?

The minimum hourly rate covers your baseline break-even costs, RETA dues, and expected income taxes with zero surplus. A safety margin (typically 10% to 20%) creates a liquidity buffer for business reinvestment, equipment renewal, client payment delays, or unbilled project overruns.

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