Hello Ark Leader and welcome to the forum. This question has been asked many times in the TW and PW forums... Please have a look as this has been covered many times.
Basically it's a balance of what is ur local competion like, how much time will it take for u to take the images and do all the prodution work. What are ur overheads. What about downtime. What about when u need to go out and find new business.
Some charge an hourly/daily rate others charge per image. we've seen some really low pricing in the states... especially for real estate work. However other manage to charge a decent rate.
I tend to charge around 100 per pano with a minimum of 3 for a java (300x400pixel viewer) tour. I'll add on $75 for a map. $30 per image if they want QuickTime as well. $200 for the initial layout inkl. Thumbnails, branding, textbox. I'll allow 2 links per pano inclusive. Every other link $10.
I had a client want me to take images of 10 locations 15 Panos each +. This was also part of a complete website package we devised for the same client. I charged 1300 per house for the tour + travelling expenses. Also charged 1800 per site which included a CMS. Depending on the location, we also were able to charge 300-700 per house for additional services.
www.gorch-fock-haus.de is one of the 10 sites we made. All the others are the same, just with different content.
When I first started i tended to offer more work for less pay jsut so that I had some reference work and could build up some experience on a real life projekt with real customers. I found that I always needed 3 times the time i initially calculated.
Meet customer and have chat = 1 hour. 15-30 mins per room setup and shoot. 10 mins per room to check the images on my laptop. Approx an hour per room production work. (though when I first started it could take me 3-4 hours to get the one image i wanted). 1-2 hours designing skins and map. 1-2 hours in TW. So a 5 shot tour would take me 8-12 hours. (sometimes it would take 3 times as much time mainly due to my inexperience with TW/PW/Panos/PS)
So the question u need to ask urself is what is ur work worth to u?? Oh yes... Quality does count. we'll do a 3 pano package @ 100 for real estate work. But we won't do lots of tidying up. However... if u get lots of repeat business from a given agent this can be very viable as u'll be able to do 3-5 properties a day and if u have 1 given template where u just through the panos into, you'll find that you'll be able to turn over 5 properties in 2 days with little problem = 250 a day. If you can get this kind of work 5 days a week... well lets just say it'll pay the bills.
If I only had an hour to chop down a tree... I'd spend 45 mins sharpening the axe.