Working from the median US salary of $95,000 for web developers, a mid-level freelancer needs about $140 an hour to match that income after overhead, tax, and unbillable time.
Recommended mid-level rate · Web Developer · US
$140/hr
Matches the median salary after 25% overhead, tax set-aside, and 60% billable time
Rates verified 2026-07-06 · Source: U.S. Bureau of Labor Statistics OES (May 2024) · Methodology
Prefilled with the US median for web developers and a 30% tax set-aside — change anything.
30% covers federal income tax plus the 15.3% self-employment tax for most mid-income freelancers; state tax varies.
Your hourly rate
$140
1,104 billable hours/yr · rounded up to the nearest 5
| Level | Hourly | Day rate | Project floor |
|---|---|---|---|
| Junior×0.7 | $100 | $750 | $3,750 |
| Mid-level×1 | $140 | $1,050 | $5,250 |
| Senior×1.4 | $200 | $1,500 | $7,500 |
Junior ×0.7 and senior ×1.4 income multipliers, consistent with typical published salary spreads. The project floor is one reserved week (5 × day rate) — the smallest engagement worth switching contexts for.
The calculation starts from the median full-time salary and adds what employment quietly includes. Overhead (25%) covers the costs an employer would carry — equipment, software, insurance, workspace, accounting. A tax set-aside (30%) is applied on top of income plus overhead. 30% covers federal income tax plus the 15.3% self-employment tax for most mid-income freelancers; state tax varies.
hourly = ($95,000 + overhead + tax buffer) ÷ (46 weeks × 40 hrs × 60% billable) = $154,375 ÷ 1,104 hrs → $140/hr (rounded up to the nearest 5)
The divisor is the part most people get wrong. 60% billable time is a healthy, sustainable utilisation for an established freelancer — proposals, marketing, admin, and invoicing are real work that no client pays for. And 46 working weeks assumes six weeks of holidays, sick days, and quiet spells; freelancers who plan for 52 fund their time off with debt.
Web development is the most commoditised corner of freelance tech — differentiate on a niche (e.g. conversion-focused e-commerce) or get squeezed by template marketplaces.