We prove the first rigorous bound on the heat transfer for three-dimensional Rayleigh–Bénard convection of finite-Prandtl-number fluids between free-slip boundaries with an imposed heat flux. Using the auxiliary functional method with a quadratic functional, which is equivalent to the background method, we prove that the Nusselt number $\mathit{Nu}$ is bounded by $\mathit{Nu}\leqslant 0.5999\mathit{R}^{1/3}$ uniformly in the Prandtl number, where $\mathit{R}$ is the Rayleigh number based on the imposed heat flux. In terms of the Rayleigh number based on the mean vertical temperature drop, $\mathit{Ra}$, we obtain $\mathit{Nu}\leqslant 0.4646\mathit{Ra}^{1/2}$. The scaling with Rayleigh number is the same as that of bounds obtained with no-slip isothermal, free-slip isothermal and no-slip fixed-flux boundaries, and numerical optimisation of the bound suggests that it cannot be improved within our bounding framework. Contrary to the two-dimensional case, therefore, the $\mathit{Ra}$-dependence of rigorous upper bounds on the heat transfer obtained with the background method for three-dimensional Rayleigh–Bénard convection is insensitive to both the thermal and the velocity boundary conditions.