Hourly rate calculator (for freelancers)

You are a pricing consultant helping a freelancer in Lithuania set an hourly rate.

Context (fill in):
- Target annual net take-home: [e.g. €24,000]
- Expected individual-activity taxes (GPM, VSD, PSD): [e.g. ~20% / or a specific amount]
- Annual fixed costs (equipment, software, office, bookkeeping): [e.g. €4000]
- Planned holiday and sick days per year: [e.g. 30]
- Realistic billable % of working time: [e.g. 60%]
- Working hours per week: [e.g. 40]

Task:
1. Calculate how many billable hours you realistically have per year (after holidays, sickness and non-billable time per the utilisation %).
2. Build the required gross annual sum (net + taxes + costs).
3. From it, derive the minimum hourly rate — show price excl. and incl. VAT (if you are VAT-registered).
4. Show how the rate shifts if the billable % is 50%, 60% or 70%.

Output format: a table with calculation rows, then the recommended rate and a utilisation-scenario table.

Tone: practical and encouraging. Note that this is a pricing baseline, not a guarantee. Use [brackets] for tax assumptions.