Pulsars

French Freelance Daily Rate (TJM) Calculator

Recommended daily rate
380 €
/day
|
6 847 €
/month
Annual revenue required : 82 164 € · Tax rate : 41.6 %
€ / month
€ / month

Software, coworking, equipment, accounting...

days

18 days = conservative estimate (leave, prospecting, training deducted).

~50% 1st year (25% from Jul. 2026)
Fixed income tax on revenue

Single = 1 share, couple = 2 shares, +0.5 per dependent child.

Monthly revenue breakdown
Net (58%)Contributions (26%)Tax (11%)Training (0%)Expenses (4%)
Calculation details (monthly)
Gross monthly revenue6 847 €
Flat-rate allowance (34%)2 328
= Monthly taxable income (income tax base)4 519
Social contributions (25.6 %)1 753 €
− Income tax (progressive scale, effective rate 17.3 %)781 €
Professional training (0.2 %)14 €
Business expenses300 €
= Monthly net income3 999 €
Daily rate by working days
Days / monthRequired daily rateMonthly net
15 days456 €3 999 €
18 dayscurrent380 €3 999 €
20 days342 €3 999 €
22 days311 €3 999 €

Monthly net stays the same — only the daily rate changes based on billed days.

Data as of: income tax scale 2026 (finance law no. 2026-103), URSSAF rates as of January 1st, 2026. Last checked: March 2026.

This freelance daily rate calculator works in reverse compared to traditional simulators: instead of starting from turnover to calculate net income, you enter your desired net monthly income, and the tool computes the daily rate (TJM) you need to charge. It integrates 2026 URSSAF contribution rates (25.6% for BNC SSI after the reform), the progressive income tax scale with family quotient and rebate, the CFP levy, and your professional expenses. All calculations run instantly in your browser.

How to Calculate Your Daily Rate

The TJM (Taux Journalier Moyen) is the gross amount (excluding VAT) you charge for one day of work. To calculate it properly, start from your net income target and work backward to the required gross turnover, factoring in all deductions:

The simulator uses an iterative convergence method to find the exact turnover that leaves your desired net income after all deductions. The TJM is then obtained by dividing the monthly turnover by the number of working days.

Key Factors Affecting Your Rate

Several factors significantly impact your required daily rate as a micro-entrepreneur. Your activity category determines your contribution rate — BNC SSI at 25.6% requires a higher TJM than BIC services at 21.2%. ACRE reduces contributions by ~50% in year one, allowing a lower starting rate. Remember that the auto-entrepreneur turnover cap for services is €83,600 per year in 2026 — the simulator alerts you if your projected turnover exceeds this threshold.

For a detailed net income simulation from known turnover, use our Auto-Entrepreneur Income Simulator. For VAT calculations on your invoices, check the French VAT Calculator.

Frequently Asked Questions

What is TJM (Taux Journalier Moyen)?

+

TJM is the French term for daily rate — the gross amount (excluding VAT) you charge clients per day of work. It's the standard pricing unit for French freelancers and consultants.

How does this calculator work?

+

Unlike traditional calculators that go from turnover to net income, this one works in reverse: enter your desired net monthly income, and it calculates the daily rate you need to charge, accounting for all social contributions and taxes.

How many billable days per month should I plan?

+

Most French freelancers bill 17-20 days per month. After deducting holidays (5 weeks/year), public holidays, admin time, prospecting, and training, 18 days/month is a realistic and prudent estimate.

Does the daily rate include social contributions?

+

The TJM is your gross rate before tax. URSSAF social contributions (12.3-25.6% depending on activity type), professional training levy, and income tax are all deducted from this amount.

How does ACRE affect my daily rate?

+

ACRE reduces social contributions by ~50% in your first year, significantly lowering the daily rate needed to achieve your net income target. The simulator accounts for this in its calculation.

Related Tools