Setting your self-employed daily rate in Belgium
The daily rate is the central variable for freelancers and independent consultants. From a desired monthly net income you must work back to the rate to invoice, accounting for billable days, professional expenses, social contributions and tax. This tool performs that inversion numerically.
1. From desired net to turnover
Working back from net to gross has no closed-form formula: stepped contributions, progressive tax brackets. The calculator solves the rate by bisection, reusing the forward calculation.
The result shows the required daily rate and the full breakdown down to net.
2. Actually billable days
A year has roughly 220 working days, but leave, public holidays, prospecting, admin and bench time sharply reduce the real billable days. A self-employed person often invoices 180 to 220 days, sometimes far fewer.
Dividing the target income by a realistic number of days avoids under-pricing.
3. Professional expenses
Professional expenses (legal lump sum or actual costs) are deducted from turnover before contributions and tax. A freelancer with few costs favors the lump sum; one with a car, office and equipment moves to actual costs.
4. The weight of contributions and tax
On a comfortable income, INASTI contributions (~20.5%) and progressive income tax (up to 50% marginal + communal surcharges) can absorb a large share. The displayed overall pressure rate helps calibrate the rate.
5. VAPZ and optimization
The voluntary supplementary pension (VAPZ/PLCI) is deductible within a limit and reduces tax while building a pension. The tool integrates this lever into the taxable net.