Freelance day rate (TJM) simulator 2026: from daily rate to net income

What is the TJM (daily rate)?

The TJM, short for taux journalier moyen (average daily rate), is the price a freelancer charges a client for one day of work. It is the basic building block of independent invoicing: consultants, developers, designers and project managers usually sell their services by the day. The TJM is not a salary: it has to cover your social contributions, your taxes, your business expenses, but also the days you don't bill (holidays, prospecting, training, time between assignments). Understanding the gap between the headline day rate and the net income that actually lands in your account is essential to running your business.

How to set your day rate?

The right approach is to work backwards: start from your net income target, add the charges tied to your status to find the revenue you need, then divide by a realistic number of billable days. That is exactly what the “Income → TJM” mode of this simulator does. Then compare the result with the market day rates for your profession and experience.

• Start from the net you want. Set the monthly net income that matches your lifestyle and your savings target.
• Use a cautious number of days. Don't count 250 days: between holidays, public holidays, prospecting and time between assignments, 180 to 210 billable days are more realistic.
• Add your business expenses. Hardware, software, insurance, accountant, health cover, training: these costs must be covered by the day rate.
• Keep a safety margin. A slightly higher day rate cushions quiet periods and unpaid invoices, and funds your growth.

From day rate to net income by status

For the same day rate, net income varies a lot depending on your status, because each one has its own charge rate. Here are the ballpark figures used by the simulator; they remain indicative and depend on your actual situation (business expenses, VAT, tax option, salary versus dividends).

• Micro-business (BNC): social contributions of about 22% of revenue for a liberal activity, then income tax. Around 72% of revenue is left before income tax. Simple to manage, but capped and with no deduction of actual expenses.
• Company (EURL / SASU): after business expenses, contributions and levies, the available net income is generally between 55 and 60% of revenue. More flexibility (salary/dividend trade-off, expense deductions), but heavier administration.
• Umbrella company (wage portage): management fees of 8 to 10% plus employer and employee contributions bring the net down to about 50% of revenue. In return, you keep employee status (unemployment insurance, social protection) without setting up a company.

Use the “TJM → income” mode to estimate your net from a given day rate, or the “Income → TJM” mode to find out how much to charge to reach your target.

Frequently asked questions about the freelance day rate