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The hourly price excluding VAT divides required revenue by billable time after buffer, holidays and utilization. The after-tax goal solves the annual business model; project pricing uses the same rate.

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hours = days × daily hours × (1 − buffer) × (1 − weeks off/52) × utilizationrate excluding VAT = required monthly revenue ÷ hours; after-tax target uses the annual business engineWorked example
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The hourly price excluding VAT divides required revenue by billable time after buffer, holidays and utilization. The after-tax goal solves the annual business model; project pricing uses the same rate.
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The hourly price excluding VAT divides required revenue by billable time after buffer, holidays and utilization. The after-tax goal solves the annual business model; project pricing uses the same rate.