What is a day rate (TJM)?

A day rate (TJM, from the French tarif journalier moyen, or "average daily rate") is what a freelance contractor charges a client for one day of work. It is the headline price in most Belgian IT freelance contracts, quoted excluding VAT, and it has to cover far more than one day's work.

Why a day rate is more than a salary divided by working days

The common mistake is to treat a day rate as a salary split into daily amounts. If a permanent role pays roughly €60,000 gross a year over about 220 working days, the arithmetic suggests €270 a day. That makes a €550 rate look generous. It is not: a freelancer's rate has to fund everything a salary quietly bundles in.

A permanent employee gets paid holiday, sick leave, a 13th month, double holiday pay, employer-paid social contributions, pension build-up, insurance, equipment, and training. A freelancer pays for all of that out of the day rate:

• Social contributions (employees pay 13.07% of gross, with no cap, and an employer normally adds roughly 27% on top, a cost the freelancer now carries alone). Source: PwC, 2025.
• No paid holiday, no paid sick days, no 13th month.
• An accountant, professional and liability insurance, software, hardware, and a phone.
• A pension the freelancer arranges and funds personally.

Only about 210 to 220 days a year are billable

A year has roughly 220 working days, but a freelancer cannot bill all of them. Holidays, illness, admin, training, prospecting, and gaps between contracts all cut into billable time. At best, a realistic count is closer to 210 to 220, and often fewer once real holidays and a few bench weeks come out.

That is why a day rate sits well above 1/220 of a comparable salary. It has to cover both the costs above and the unbillable days, while still leaving the freelancer a livable net income.

Belgian IT day rates: directional ranges

Belgian freelance IT day rates vary by skill, seniority, and region. The figures below are directional, drawn from platform and market data rather than a single official survey, so treat them as a guide.

The Belgian digital-sector average has been reported at around €590 a day (dailyrate.be and Malt market data, 2025, directional). Scarce specialisms, especially cybersecurity, sit at the top of the range, reflecting Belgium's wider shortage of those skills.

Setting or reading a day rate

If you are pricing your own work, start with the net income you need, add your real costs, then divide by the days you can actually bill, not by 220. If you are a recruiter comparing a freelance rate with a permanent package, remember that the two numbers measure different things. Our guide on freelance day rate versus permanent salary in Belgium walks through the comparison. The free Belgian salary calculator helps anchor the permanent side, and gross to net salary in Belgium explained covers how gross becomes net.

This is general information, not individual financial advice. Your situation depends on your status, costs, and family circumstances.

FAQ

What does TJM stand for?

TJM stands for tarif journalier moyen, French for "average daily rate". It is the standard term for a freelancer's day rate in Belgium and France, and the figure quoted, excluding VAT, in most IT freelance contracts.

Is a €600 day rate the same as a €130,000 salary?

No. A €600 rate over around 215 billable days grosses roughly €129,000, but the freelancer then pays social contributions, insurance, an accountant, and a pension, and covers unpaid holidays and bench time. The net result is far lower than the headline suggests, which is why day rates and salaries are not directly comparable.

How many days a year can a freelancer actually bill?

A year holds about 220 working days, but realistic billable time is closer to 210 to 220 at best, and frequently less. Holidays, sickness, admin, training, and gaps between contracts all reduce the days you can invoice, so the day rate has to cover the quiet weeks too.