Remember that pricing is relative to what you are doing as well. 2D illustration is not going to get the same rate as 3D animation. The biggest mistake new people do is underprice their time either because they don't know the going rates or they think it will help them get a foot in the door. Rarely does lowering rates pay off in the long run. Once you drop your rates for a client, they will always expect that rate. If you work 4 days on something (8 hours a day) and get $200 you are working for $6.25/hr before taxes. If I put 32 hours into a project, someone would be getting a $3,200 invoice.
In the US, remember that about 40% of your billing is going to taxes. You can deduct your equipment, software, SLW points, etc BUT only if you have are declaring office space.
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