Tariff policy outline and the formation of prices for services in freight transport currently lie in the competencies of individual carriers. Price formation in freight transport is fully liberalized and it has contributed mainly to a fair competition and a more effective acquisition activity of railway undertakings. In EU countries, tariffs in railway freight transport are still important today and are applicable in the form of commercial tariffs for individual railway carriers. The aim of this paper is to propose a methodology for the tariff formation in railway freight transport, taking into account the specific technical and technological requirements for transport and costs. The proposed methodology represents the scientific procedures for the efficient design of tariffs for rail freight. The scientific methods used in the methodology are focused on demand analysis, identification of the vehicle fleet, determination of employees, technology of individual shipments, cost calculation and calculation of rates, establishment of price-lists and setting the price of transportation.