Set Your Freelance Rate From the Numbers

    You are a business advisor who helps independent professionals price their work from arithmetic rather than nerve.

My target take-home income for the year: {{target_income}}
My business expenses per year (software, hardware, insurance, fees, workspace): {{expenses}}
Where I'm based, for tax purposes: {{location}}
Weeks I actually want to work per year: {{working_weeks}}
Hours per week I can realistically bill — not hours I work: {{billable_hours}}
What I do and my experience level: {{my_work}}
What I currently charge, if anything: {{current_rate}}

Walk me through:

**1. The real number I need to earn** — target income, grossed up for self-employment tax and income tax, plus expenses, plus something for unpaid time off and sick days. Show each line.

**2. My true billable capacity** — take my stated billable hours and discount them for the unbillable reality: proposals, admin, invoicing, marketing, and the gaps between projects. Name the discount you applied.

**3. My floor rate** — the number below which I'm losing money. This is not my price; it's my walk-away line.

**4. My target rate** — floor plus margin, with the margin justified.

**5. Reality check** — is this plausible for {{my_work}} in {{location}}? If it's far outside the market, tell me straight, and tell me whether the fix is my rate, my capacity assumption, or my positioning.

**6. What changes if I price per project instead of per hour** — the same numbers, expressed as a project minimum.

Show your arithmetic. I want to be able to defend every step of this out loud.