Income Smoothing Calculator

Turn up-and-down freelance income into a steady monthly salary, and see how big a buffer you need to make it work.

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Enter your income for up to 12 recent months, after business costs. Leave months blank if you don't have them (at least 3 needed).

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%
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%
Enter a rate from 0 to 50.
months
Enter a number from 0 to 12.
Your numbers stay on your device

Your steady monthly salary

— / month
  • Cash needed before you start—
  • Buffer to aim for—
  • Average monthly income—
  • Lowest to highest month—
  • Left over after all months—

Pay all income into one business account, move your salary to your personal account on the same day each month, and let the buffer absorb the ups and downs.

Month by month with a steady salary

This shows what would have happened if you'd paid yourself the salary above through the months you entered. The running total starts at zero, so any negative number is money you'd have needed in the bank at the start.

MonthIncomeTax set asideInto / out of bufferRunning total
Enter your numbers above to see this table.

How to use this calculator

  1. Enter your income for recent months, after business costs but before tax. A full year gives the best picture.
  2. Choose how much to set aside for tax from every payment.
  3. Add a safety margin so you pay yourself slightly less than your average and the buffer grows.
  4. Pick a buffer size. Three months of salary is a common starting point.

How it's calculated

Average income = total income ÷ months entered Steady salary = average × (1 − tax set-aside) × (1 − safety margin) Into buffer = income − tax set aside − salary (each month) Cash needed first = the lowest the running total falls below zero Buffer to aim for = salary × buffer months

Worked example

Sam's income over the last 12 months, after business costs, was 2,500, 2,000, 4,000, 3,000, 6,500, 5,000, 7,000, 4,500, 6,000, 5,500, 3,500 and 4,500. Sam sets aside 25% for tax and uses a 10% safety margin.

Average income = 54,000 ÷ 12 = 4,500 Steady salary = 4,500 × 0.75 × 0.90 = $3,037.50 a month After 4 months = running total falls to −$3,525 After 12 months = running total ends at +$4,050

Sam can pay themselves $3,037.50 every month. Because the year started slowly, Sam would need $3,525 in the bank first. By the end of the year the buffer has grown by $4,050, which is more than a month's salary.

Tip: review your salary every 3–6 months. If the buffer keeps growing, give yourself a raise. If it keeps shrinking, lower the salary before it runs out.

Frequently asked questions

Why pay myself a salary when my income varies?

A steady salary makes personal budgeting much easier and stops a good month turning into overspending. The buffer in your business account does the hard work of absorbing the ups and downs.

What if I've only just started freelancing?

Use the months you have, even if it's only 3, and choose a bigger safety margin, such as 20–30%. Update the numbers as you get more history.

Should the tax money go into the buffer?

No. Keep tax money in its own account so it's ready when your tax bill is due. The buffer is only for evening out your salary.

Keep going

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Disclaimer: results are estimates for planning only and are not tax, legal or financial advice. Rules and rates vary by country, state and personal situation. Check with a qualified accountant before making decisions. Read the full disclaimer.

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