Enter your average income below to estimate applicable free-cash in all major European cities. By free-cash we mean your disposable income, left in your pocket after paying tax, rent, insurance, public transport, food expenses and basic entertainment. How does it work?

average income is
₽ 100000
per

Your estimated
City
free-cash

Valencia , Spain
₽40826
₽29271
₽33162
₽44911
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
100 000
unemployment
-
-
-
525
income
-
-
-
22 068
other
-
-
-
75
accident
-
-
-
676
pensions
-
-
-
21 233
total
-
-
-
44 577
Employee
29 932
-
76 080
-
unemployment
464
-
1 163
-
pensions
1 407
-
3 527
-
income
5 771
-
19 782
-
other
29
-
75
-
total
7 671
-
24 547
-
Employer
29 932
-
76 080
-
pensions
7 063
-
17 708
-
accident
593
-
1 486
-
unemployment
1 647
-
4 126
-
other
240
-
601
-
total
9 543
-
23 921
-
Corporate
60 525
100 000
-
-
income

The general rate of corporate tax is 25%. The lower rate of 15% is introduced for newly formed companies which applies during the first two years of operation in which taxable profit is made. We use the lower rate in our model.

9 079
14 999
-
-
total
9 079
14 999
-
-
Dividends
51 446
85 001
-
-
withholding
10 620
17 829
-
-
total
10 620
17 829
-
-
Income
100 000
100 000
100 000
100 000
Total tax
36 913
32 828
48 468
44 577
After tax
63 087
67 172
51 532
55 423
Living cost
22 261
22 261
22 261
22 261
Free-cash
40 826
44 911
29 271
33 162

Estimated living cost  is ₽22261 per week

₽15026
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2140
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽390
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4705
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Bratislava , Slovakia
₽46433
₽36128
₽31993
₽51900
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
100 000
pensions

Participation in the individual account program is voluntary (6% of an income). The decision to contribute to an individual account must be made before the age of 35 and cannot be reversed.

-
-
-
24 000
income
-
-
-
13 287
other
-
-
-
4 750
health
-
-
-
4 400
total
-
-
-
46 437
Employee
29 392
-
79 871
-
health
412
-
1 118
-
unemployment
293
-
799
-
pensions

Participation in the individual account program is voluntary (6% of an income). The decision to contribute to an individual account must be made before the age of 35 and cannot be reversed.

2 057
-
5 592
-
income
5 060
-
14 665
-
total
7 822
-
22 174
-
Employer
29 392
-
79 871
-
health
412
-
1 118
-
pensions

Participation in the individual account program is voluntary (6% of an income). The decision to contribute to an individual account must be made before the age of 35 and cannot be reversed.

4 997
-
13 578
-
accident
235
-
639
-
unemployment
293
-
799
-
other
1 470
-
3 994
-
total
7 407
-
20 128
-
Corporate
63 200
100 000
-
-
income
13 273
21 000
-
-
total
13 273
21 000
-
-
Dividends
49 927
79 000
-
-
withholding
3 495
5 530
-
-
total
3 495
5 530
-
-
Income
100 000
100 000
100 000
100 000
Total tax
31 997
26 530
42 302
46 437
After tax
68 003
73 470
57 698
53 563
Living cost
21 570
21 570
21 570
21 570
Free-cash
46 433
51 900
36 128
31 993

Estimated living cost  is ₽21570 per week

₽15241
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1456
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽347
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4526
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Varna , Bulgaria
₽71106
₽70271
₽66810
₽74871
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
100 000
pensions

Individual pension and social contributions account is optional for those who entered the labor force after 31 December, 2014.

-
-
-
4 191
unemployment
-
-
-
113
income
-
-
-
15 000
health
-
-
-
3 257
total
-
-
-
22 561
Employee
14 075
-
94 444
-
health
647
-
1 303
-
accident

We are using the highest rate at 1.1%.

155
-
311
-
pensions

19.8% for people born before 1 January, 1960; and 14.8% for those born after 31 December, 1959.

1 236
-
2 486
-
income
1 407
-
9 445
-
total
3 445
-
13 545
-
Employer
14 075
-
94 444
-
health
971
-
1 954
-
pensions

19.8% for people born before 1 January, 1960; and 14.8% for those born after 31 December, 1959.

1 551
-
3 120
-
accident

We are using the highest rate at 1.1%.

155
-
311
-
unemployment
84
-
170
-
total
2 761
-
5 555
-
Corporate
83 164
100 000
-
-
income
8 316
10 000
-
-
total
8 316
10 000
-
-
Dividends
74 848
90 000
-
-
withholding
3 743
4 500
-
-
total
3 743
4 500
-
-
Income
100 000
100 000
100 000
100 000
Total tax
18 265
14 500
19 100
22 561
After tax
81 735
85 500
80 900
77 439
Living cost
10 629
10 629
10 629
10 629
Free-cash
71 106
74 871
70 271
66 810

Estimated living cost  is ₽10629 per week

₽6206
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽759
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽282
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3383
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Nice , France
₽27483
₽32003
₽29346
₽22705
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
100 000
income
-
-
-
12 218
other
-
-
-
3 100
health
-
-
-
2 899
social contributions
-
-
-
2 850
pensions
-
-
-
21 891
surtax
-
-
-
-
total
-
-
-
42 958
Employee
34 646
-
79 810
-
pensions
3 917
-
4 521
-
income
2 045
-
13 315
-
social contributions
988
-
2 274
-
surtax
-
-
-
-
total
6 950
-
20 110
-
Employer
34 646
-
79 810
-
health
2 426
-
6 169
-
social contributions
104
-
240
-
pensions
5 692
-
7 797
-
unemployment
1 403
-
3 232
-
other
1 195
-
2 753
-
total
10 820
-
20 191
-
Corporate
54 535
100 000
-
-
income
15 270
28 000
-
-
surtax
-
-
-
-
total
15 270
28 000
-
-
Dividends
39 265
72 000
-
-
social contributions
6 755
12 383
-
-
surtax
-
-
-
-
withholding
5 026
9 216
-
-
total
11 781
21 599
-
-
Income
100 000
100 000
100 000
100 000
Total tax
44 821
49 599
40 301
42 958
After tax
55 179
50 401
59 699
57 042
Living cost
27 696
27 696
27 696
27 696
Free-cash
27 483
22 705
32 003
29 346

Estimated living cost  is ₽27696 per week

₽17463
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2252
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽472
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7510
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Rotterdam , Netherlands
₽10005
₽20453
₽23547
₽14964
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
100 000
pensions
-
-
-
9 484
income
-
-
-
23 076
health
-
-
-
9 982
total
-
-
-
42 542
Employee
69 129
69 129
85 099
-
health
10 611
9 025
9 936
-
pensions
12 443
9 484
9 484
-
income

It is possible to apply for a 30% ruling (tax reduction) for salaries over €37,000 per annum.

11 315
11 315
11 315
-
total
34 369
29 824
30 735
-
Employer
69 129
69 129
85 099
-
health
4 805
4 805
5 914
-
pensions
4 811
4 811
5 924
-
unemployment
2 489
2 489
3 063
-
total
12 105
12 105
14 901
-
Corporate
19 614
18 766
-
-
income
3 923
3 753
-
-
total
3 923
3 753
-
-
Dividends
15 691
15 013
-
-
income
3 334
3 191
-
-
withholding
2 353
2 252
-
-
total
5 687
5 443
-
-
Income
100 000
100 000
100 000
100 000
Total tax
56 084
51 125
45 636
42 542
After tax
43 916
48 875
54 364
57 458
Living cost
33 911
33 911
33 911
33 911
Free-cash
10 005
14 964
20 453
23 547

Estimated living cost  is ₽33911 per week

₽24032
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3057
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽539
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6283
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Dresden , Germany
₽34941
₽42322
₽32500
₽25987
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader

Pension contribution is not mandatory for self-employed except for writers, artists and musicians who should pay standard rates to Künstlersozialkasse.

-
-
-
100 000
trade
-
-
-
9 822
income

Personal income is calculated on a progressive scale(from 14% to 42%), and is fixed at 45%. The tax percentage is unique and will depend on your income.

-
-
-
26 188
health

Our model is based on the assumption that an owner of the company is either a director or registered self-employed, so all social security contributions are not mandatory.

However, you would need to purchase private health insurance. We took an average price of €3600 per annum per person.

-
-
-
5 530
surtax

Solidarity surcharge is an additional fee on income tax, capital gains tax and corporate tax. It is justified by the cost of German reunification.

-
-
-
1 441
total
-
-
-
42 981
Employee

Pension contribution is not mandatory for self-employed except for writers, artists and musicians who should pay standard rates to Künstlersozialkasse.

30 962
-
100 000
-
health

Our model is based on the assumption that an owner of the company is either a director or registered self-employed, so all social security contributions are not mandatory.

However, you would need to purchase private health insurance. We took an average price of €3600 per annum per person.

5 530
-
5 530
-
income

Personal income is calculated on a progressive scale(from 14% to 42%), and is fixed at 45%. The tax percentage is unique and will depend on your income.

865
-
26 188
-
surtax

Solidarity surcharge is an additional fee on income tax, capital gains tax and corporate tax. It is justified by the cost of German reunification.

48
-
1 441
-
total
6 443
-
33 159
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
69 038
100 000
-
-
income
10 355
14 999
-
-
trade
10 873
15 751
-
-
surtax

Solidarity surcharge is an additional fee on income tax, capital gains tax and corporate tax. It is justified by the cost of German reunification.

570
825
-
-
chamber of commerce
223
267
-
-
total
22 021
31 842
-
-
Dividends
47 016
68 158
-
-
surtax

Solidarity surcharge is an additional fee on income tax, capital gains tax and corporate tax. It is justified by the cost of German reunification.

630
920
-
-
withholding
11 446
16 732
-
-
total
12 076
17 652
-
-
Income
100 000
100 000
100 000
100 000
Total tax
40 540
49 494
33 159
42 981
After tax
59 460
50 506
66 841
57 019
Living cost
24 519
24 519
24 519
24 519
Free-cash
34 941
25 987
42 322
32 500

Estimated living cost  is ₽24519 per week

₽15423
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2859
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽458
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5779
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

Nationals of Europe, Australia, Canada, Israel, Japan, the Republic of Korea, New Zealand and the USA do not require an entry type D visa (not to confuse with a Schengen visa or a visa-free entry). For other nationals, waiting time is around 6-9 months which includes document preparation and processing.

Larnaca , Cyprus
₽49941
₽50278
₽51349
₽54348
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
100 000
income
-
-
-
14 261
health
-
-
-
2 550
social contributions
-
-
-
13 098
total
-
-
-
29 909
Employee
62 247
62 247
91 342
-
health
482
1 058
1 553
-
income
6 778
5 762
13 801
-
social contributions
2 353
5 166
6 968
-
total
9 613
11 986
22 322
-
Employer
62 247
62 247
91 342
-
health
524
1 152
1 690
-
social contributions
2 353
5 166
6 968
-
total
2 877
6 318
8 658
-
Corporate
68 767
31 434
-
-
income
8 597
3 930
-
-
total
8 597
3 930
-
-
Dividends
60 170
27 505
-
-
withholding
10 230
4 676
-
-
total
10 230
4 676
-
-
Income
100 000
100 000
100 000
100 000
Total tax
31 317
26 910
30 980
29 909
After tax
68 683
73 090
69 020
70 091
Living cost
18 742
18 742
18 742
18 742
Free-cash
49 941
54 348
50 278
51 349

Estimated living cost  is ₽18742 per week

₽11233
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1839
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽415
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5257
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Lisbon , Portugal
₽30673
₽23315
₽29587
₽31488
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader

Based on articles 30.º, 31.º and 151.º of CIRS, sole-trader can use 75% of income as a tax base when earnings are below €200,000 per annum.

-
-
-
100 000
income
-
-
-
10 271
social contributions

Social contributions in Portugal are calculated from the total income before any reductions apply.

-
-
-
34 750
surtax
-
-
-
-
total
-
-
-
45 021
Employee
37 231
-
80 808
-
income
7 744
-
23 213
-
social contributions
4 095
-
8 888
-
surtax
-
-
-
-
total
11 839
-
32 101
-
Employer
37 231
-
80 808
-
social contributions
8 842
-
19 192
-
total
8 842
-
19 192
-
Corporate
53 927
100 000
-
-
income
11 325
21 000
-
-
surtax
-
-
-
-
total
11 325
21 000
-
-
Dividends
42 602
79 000
-
-
withholding
11 929
22 120
-
-
total
11 929
22 120
-
-
Income
100 000
100 000
100 000
100 000
Total tax
43 935
43 120
51 293
45 021
After tax
56 065
56 880
48 707
54 979
Living cost
25 392
25 392
25 392
25 392
Free-cash
30 673
31 488
23 315
29 587

Estimated living cost  is ₽25392 per week

₽18998
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1498
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽424
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4472
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Batumi , Georgia
₽87819
₽73953
₽92953
₽88953
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader

We expect you will register a microenterprise to benefit from 1% tax rate. Otherwise you will be taxed at a personal income rate of 20%.

-
-
-
100 000
microenterprise

A sole-trader will lose its microenterprise status when the turnover exceeds 500,000 GEL for the last two consecutive years.

-
-
-
1 000
total
-
-
-
1 000
Employee
7 559
-
100 000
-
income
1 512
-
20 000
-
total
1 512
-
20 000
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

We will register your company as part of a virtual zone. Your non-Georgian corporate tax will be zero. Turnover in Georgia will be taxed at 15%.

92 441
100 000
-
-
total
-
-
-
-
Dividends
92 441
100 000
-
-
withholding
4 622
5 000
-
-
total
4 622
5 000
-
-
Income
100 000
100 000
100 000
100 000
Total tax
6 134
5 000
20 000
1 000
After tax
93 866
95 000
80 000
99 000
Living cost
6 047
6 047
6 047
6 047
Free-cash
87 819
88 953
73 953
92 953

Estimated living cost  is ₽6047 per week

₽3748
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽503
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽166
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽1631
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

Social security system in Georgia is financed from the government taxes which are part of our internal model. Separate pension and medical insurance contributions are not compulsory. It is advisable to purchase health insurance privately as in an event of medical emergency the treatment is likely to get costly.

Ljubljana , Slovenia
₽40366
₽26324
₽29189
₽47137
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader

A sole-trader pays social contribution from 75% of the assessed income made in the last year.

The minimum monthly assessed income used to calculate contributions is 60% of the insured's average monthly wage in the last year.

The maximum assessed income used to calculate contributions is 3.5 times the insured's average monthly wage in the last year.

-
-
-
100 000
pensions
-
-
-
18 262
unemployment
-
-
-
151
income
-
-
-
20 844
health
-
-
-
9 841
total
-
-
-
49 098
Employee

The minimum monthly earnings used to calculate contributions are 54% (gradually rising by two percent until reaching 60% by 2021) of the insured's average monthly wage in the last year.

35 797
-
86 528
-
health
2 312
-
5 589
-
unemployment
51
-
121
-
pensions
5 549
-
13 413
-
income
6 173
-
19 368
-
total
14 085
-
38 491
-
Employer

The minimum monthly earnings used to calculate contributions are 54% (gradually rising by two percent until reaching 60% by 2021) of the insured's average monthly wage in the last year.

35 797
-
86 528
-
health
2 384
-
5 762
-
pensions
3 168
-
7 658
-
unemployment
22
-
52
-
total
5 574
-
13 472
-
Corporate
58 630
100 000
-
-
income
11 139
19 000
-
-
total
11 139
19 000
-
-
Dividends
47 491
81 000
-
-
withholding
7 123
12 150
-
-
total
7 123
12 150
-
-
Income
100 000
100 000
100 000
100 000
Total tax
37 921
31 150
51 963
49 098
After tax
62 079
68 850
48 037
50 902
Living cost
21 713
21 713
21 713
21 713
Free-cash
40 366
47 137
26 324
29 189

Estimated living cost  is ₽21713 per week

₽14901
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1392
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽421
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5000
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Sliema , Malta
₽34167
₽44315
₽42447
₽31337
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader

We use The Residence Programme or The Global Residence Programme.

-
-
-
100 000
income
-
-
-
23 043
health

This is an average price for a private worldwide health insurance. The price will vary depending on your age and health condition.

-
-
-
5 125
total
-
-
-
28 168
Employee
37 135
-
96 276
-
social contributions
3 721
-
3 724
-
income
4 029
-
18 852
-
total
7 750
-
22 576
-
Employer
37 135
-
96 276
-
social contributions
3 721
-
3 724
-
total
3 721
-
3 724
-
Corporate
59 144
100 000
-
-
income
20 700
35 001
-
-
total
20 700
35 001
-
-
Dividends
38 444
64 999
-
-
social contributions
4 277
4 277
-
-
total
4 277
4 277
-
-
Income
100 000
100 000
100 000
100 000
Total tax
36 448
39 278
26 300
28 168
After tax
63 552
60 722
73 700
71 832
Living cost
29 385
29 385
29 385
29 385
Free-cash
34 167
31 337
44 315
42 447

Estimated living cost  is ₽29385 per week

₽19356
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2317
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽450
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7262
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Vilnius , Lithuania
₽44264
₽46244
₽47056
₽43845
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
100 000
income
-
-
-
14 999
health
-
-
-
6 980
social contributions
-
-
-
13 800
total
-
-
-
35 779
Employee
27 447
-
100 000
-
health
1 916
-
6 980
-
income
4 578
-
15 811
-
social contributions
3 788
-
13 800
-
total
10 282
-
36 591
-
Employer
27 447
-
100 000
-
total
-
-
-
-
Corporate
72 553
100 000
-
-
income

The standard tax rate is 15%. However, small companies and agricultural companies can apply a reduced corporate income tax rate of 0% to the first year of operation when certain conditions are met; and 5% to revenues of less than €300,000 per year. We made calculations based on 5% and skipped 0%.

3 627
5 000
-
-
total
3 627
5 000
-
-
Dividends
68 926
95 000
-
-
social contributions
9 512
13 110
-
-
withholding
10 339
14 250
-
-
health
4 811
6 630
-
-
total
24 662
33 990
-
-
Income
100 000
100 000
100 000
100 000
Total tax
38 571
38 990
36 591
35 779
After tax
61 429
61 010
63 409
64 221
Living cost
17 165
17 165
17 165
17 165
Free-cash
44 264
43 845
46 244
47 056

Estimated living cost  is ₽17165 per week

₽11488
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1058
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽395
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4223
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Prague , Czech Republic
₽38158
₽28124
₽28449
₽46228
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
100 000
income
-
-
-
9 012
health
-
-
-
13 500
social contributions
-
-
-
26 417
solidarity contribution
-
-
-
-
total
-
-
-
48 929
Employee
33 268
-
74 627
-
health
4 491
-
10 075
-
solidarity contribution
-
-
-
-
income
3 992
-
8 955
-
social contributions
2 162
-
4 851
-
total
10 645
-
23 881
-
Employer
33 268
-
74 627
-
health
2 994
-
6 716
-
social contributions
8 317
-
18 657
-
total
11 311
-
25 373
-
Corporate
55 421
100 000
-
-
income
10 530
19 000
-
-
total
10 530
19 000
-
-
Dividends
44 891
81 000
-
-
withholding
6 734
12 150
-
-
total
6 734
12 150
-
-
Income
100 000
100 000
100 000
100 000
Total tax
39 220
31 150
49 254
48 929
After tax
60 780
68 850
50 746
51 071
Living cost
22 622
22 622
22 622
22 622
Free-cash
38 158
46 228
28 124
28 449

Estimated living cost  is ₽22622 per week

₽16823
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1253
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽391
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4154
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Tbilisi , Georgia
₽83810
₽70577
₽89577
₽85577
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader

We expect you will register a microenterprise to benefit from 1% tax rate. Otherwise you will be taxed at a personal income rate of 20%.

-
-
-
100 000
microenterprise

A sole-trader will lose its microenterprise status when the turnover exceeds 500,000 GEL for the last two consecutive years.

-
-
-
1 000
total
-
-
-
1 000
Employee
11 779
-
100 000
-
income
2 356
-
20 000
-
total
2 356
-
20 000
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

We will register your company as part of a virtual zone. Your non-Georgian corporate tax will be zero. Turnover in Georgia will be taxed at 15%.

88 221
100 000
-
-
total
-
-
-
-
Dividends
88 221
100 000
-
-
withholding
4 411
5 000
-
-
total
4 411
5 000
-
-
Income
100 000
100 000
100 000
100 000
Total tax
6 767
5 000
20 000
1 000
After tax
93 233
95 000
80 000
99 000
Living cost
9 423
9 423
9 423
9 423
Free-cash
83 810
85 577
70 577
89 577

Estimated living cost  is ₽9423 per week

₽6377
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽396
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽316
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽2335
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

Social security system in Georgia is financed from the government taxes which are part of our internal model. Separate pension and medical insurance contributions are not compulsory. It is advisable to purchase health insurance privately as in an event of medical emergency the treatment is likely to get costly.

Paris , France
₽16866
₽20601
₽17944
₽11303
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
100 000
income
-
-
-
12 218
other
-
-
-
3 100
health
-
-
-
2 899
social contributions
-
-
-
2 850
pensions
-
-
-
21 891
surtax
-
-
-
-
total
-
-
-
42 958
Employee
50 701
-
79 810
-
pensions
5 735
-
4 521
-
income
4 424
-
13 315
-
social contributions
1 444
-
2 274
-
surtax
-
-
-
-
total
11 603
-
20 110
-
Employer
50 701
-
79 810
-
health
3 549
-
6 169
-
social contributions
152
-
240
-
pensions
8 331
-
7 797
-
unemployment
2 054
-
3 232
-
other
1 750
-
2 753
-
total
15 836
-
20 191
-
Corporate
33 464
100 000
-
-
income
9 369
28 000
-
-
surtax
-
-
-
-
total
9 369
28 000
-
-
Dividends
24 095
72 000
-
-
social contributions
4 143
12 383
-
-
surtax
-
-
-
-
withholding
3 085
9 216
-
-
total
7 228
21 599
-
-
Income
100 000
100 000
100 000
100 000
Total tax
44 036
49 599
40 301
42 958
After tax
55 964
50 401
59 699
57 042
Living cost
39 098
39 098
39 098
39 098
Free-cash
16 866
11 303
20 601
17 944

Estimated living cost  is ₽39098 per week

₽26461
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3198
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽536
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8902
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Belgrade , Serbia
₽54332
₽41886
₽41886
₽58300
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader

The minimum monthly earnings used to calculate the contributions are 35% of the national average gross wage for the previous three months.

The maximum monthly earnings used to calculate the contributions are five times the national average gross wage in the previous month.

-
-
-
100 000
pensions
-
-
-
15 499
unemployment
-
-
-
894
income
-
-
-
21 631
health
-
-
-
6 140
total
-
-
-
44 164
Employee

The minimum tax base for social security contributions are defined by the Law on Mandatory Social Insurance Contributions and is fixed at 35% of an average monthly salary published in Serbia. The maximum tax base for social security contributions is capped at five times the average monthly salary published by the official statistics in Serbia at the moment of salary payment.

The minimum monthly earnings used to calculate the contributions are 35% of the national average gross wage for the previous three months.

The maximum monthly earnings used to calculate the contributions are five times the national average gross wage in the previous month.

21 035
-
89 330
-
health
1 083
-
3 070
-
unemployment
158
-
447
-
pensions
2 945
-
8 346
-
income
2 899
-
21 631
-
total
7 085
-
33 494
-
Employer

The minimum tax base for social security contributions are defined by the Law on Mandatory Social Insurance Contributions and is fixed at 35% of an average monthly salary published in Serbia. The maximum tax base for social security contributions is capped at five times the average monthly salary published by the official statistics in Serbia at the moment of salary payment.

The minimum monthly earnings used to calculate the contributions are 35% of the national average gross wage for the previous three months.

The maximum monthly earnings used to calculate the contributions are five times the national average gross wage in the previous month.

21 035
-
89 330
-
health
1 083
-
3 070
-
pensions
2 524
-
7 153
-
unemployment
158
-
447
-
total
3 765
-
10 670
-
Corporate
75 200
100 000
-
-
income
11 280
15 000
-
-
total
11 280
15 000
-
-
Dividends
63 920
85 000
-
-
withholding
9 588
12 750
-
-
total
9 588
12 750
-
-
Income
100 000
100 000
100 000
100 000
Total tax
31 718
27 750
44 164
44 164
After tax
68 282
72 250
55 836
55 836
Living cost
13 950
13 950
13 950
13 950
Free-cash
54 332
58 300
41 886
41 886

Estimated living cost  is ₽13950 per week

₽9392
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1079
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽404
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3075
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Zurich , Switzerland
₽13473
₽20954
₽25819
-₽10647
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
100 000
pensions
-
-
-
9 200
city
-
-
-
1 054
other

This will depend on a canton and a chosen fund. The rate is between 0.3% and 3.4% with a maximum base of 148,200 CHF. We use 2% as an average rate.

-
-
-
2 000
health
-
-
-
224
regional
-
-
-
4 228
national
-
-
-
1 099
total
-
-
-
17 805
Employee
65 974
-
89 505
-
health
149
-
201
-
unemployment
-
-
-
-
city
708
-
961
-
pensions
5 543
-
7 519
-
regional
2 160
-
3 610
-
national
312
-
869
-
total
8 872
-
13 160
-
Employer
65 974
-
89 505
-
health
149
-
201
-
pensions
5 543
-
7 519
-
unemployment
-
-
-
-
other

This will depend on a canton and a chosen fund. The rate is between 0.1% and 3.63% for an employee. We use 2% as an average rate.

1 319
-
1 790
-
total
7 011
-
9 510
-
Corporate
26 289
100 000
-
-
regional
5 560
21 150
-
-
national
2 234
8 499
-
-
total
7 794
29 649
-
-
Dividends
18 495
70 350
-
-
withholding
6 474
24 622
-
-
total
6 474
24 622
-
-
Income
100 000
100 000
100 000
100 000
Total tax
30 151
54 271
22 670
17 805
After tax
69 849
45 729
77 330
82 195
Living cost
56 376
56 376
56 376
56 376
Free-cash
13 473
-10 647
20 954
25 819

Estimated living cost  is ₽56376 per week

₽36660
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽5059
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽692
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽13964
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details

Additional information

It is extremely rare that a Third Country National (non-EU/EFTA/Swiss and without a long-term EU resident permit) is given a residence permit based on self-employment.

Helsinki , Finland
₽34012
₽24089
₽37798
₽33957
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader

You can choose the amount to declare for pension contributions and choose a pension insurance company or a pension insurance fund you prefer to use; or you could opt out of pension contributions altogether. You can find more details on Finnish Centre for Pensions

-
-
-
100 000
municipal
-
-
-
17 783
health
-
-
-
1 203
national
-
-
-
12 137
total
-
-
-
31 123
Employee
42 590
-
84 125
-
health
318
-
957
-
unemployment
639
-
1 261
-
pensions
2 874
-
5 678
-
national
704
-
7 341
-
municipal
6 976
-
13 721
-
total
11 511
-
28 958
-
Employer
42 590
-
84 125
-
health
327
-
648
-
pensions
7 389
-
14 595
-
accident
43
-
84
-
unemployment
277
-
547
-
total
8 036
-
15 874
-
Corporate
49 374
100 000
-
-
income
9 875
20 000
-
-
total
9 875
20 000
-
-
Dividends

Finish residents use 75% of income from dividends as a base for income tax.

29 625
60 000
-
-
municipal
5 332
10 799
-
-
national
155
4 165
-
-
total
5 487
14 964
-
-
Income
100 000
100 000
100 000
100 000
Total tax
34 909
34 964
44 832
31 123
After tax
65 091
65 036
55 168
68 877
Living cost
31 079
31 079
31 079
31 079
Free-cash
34 012
33 957
24 089
37 798

Estimated living cost  is ₽31079 per week

₽20301
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2989
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽495
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7295
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

Finland permits registration as a sole-trader only for EU nationals or long-term EU resident permit holders. Other nationals should set up a company and hire themselves as an employee.

Brussels , Belgium
₽14357
₽8069
₽15431
₽26500
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
100 000
communal

Communal tax will depend on the area of registration and each commune in the city has its own rate.

-
-
-
5 043
social contributions
-
-
-
15 937
national
-
-
-
34 073
total
-
-
-
55 053
Employee

The minimum management director salary is set at €45,000 per year.

57 905
-
77 453
-
health

Reference earnings are 100% of the insured person's gross earnings for white-collar workers and 108% of the insured person's gross earnings for blue-collar workers.

2 721
-
3 641
-
communal

Communal tax will depend on the area of registration and each commune in the city has its own rate.

3 020
-
4 040
-
unemployment

Reference earnings are 100% of the insured person's gross earnings for white-collar workers and 108% of the insured person's gross earnings for blue-collar workers.

504
-
674
-
pensions

Reference earnings are 100% of the insured person's gross earnings for white-collar workers and 108% of the insured person's gross earnings for blue-collar workers.

4 343
-
5 808
-
national
17 802
-
25 705
-
total
28 390
-
39 868
-
Employer

The minimum management director salary is set at €45,000 per year.

57 905
-
77 453
-
health

Reference earnings are 100% of the insured person's gross earnings for white-collar workers and 108% of the insured person's gross earnings for blue-collar workers.

3 561
-
4 764
-
pensions

Reference earnings are 100% of the insured person's gross earnings for white-collar workers and 108% of the insured person's gross earnings for blue-collar workers.

5 131
-
6 862
-
surtax
6 566
-
8 784
-
accident

Reference earnings are 100% of the insured person's gross earnings for white-collar workers and 108% of the insured person's gross earnings for blue-collar workers.

753
-
1 006
-
unemployment

Reference earnings are 100% of the insured person's gross earnings for white-collar workers and 108% of the insured person's gross earnings for blue-collar workers.

845
-
1 131
-
total
16 856
-
22 547
-
Corporate
25 240
100 000
-
-
income
5 048
20 000
-
-
surtax
101
399
-
-
total
5 149
20 399
-
-
Dividends
20 091
79 601
-
-
withholding

As an investor, you can take advantage of €640 tax free allowance per year.

5 732
23 585
-
-
total
5 732
23 585
-
-
Income
100 000
100 000
100 000
100 000
Total tax
56 127
43 984
62 415
55 053
After tax
43 873
56 016
37 585
44 947
Living cost
29 516
29 516
29 516
29 516
Free-cash
14 357
26 500
8 069
15 431

Estimated living cost  is ₽29516 per week

₽19012
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2581
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽462
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7461
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Stockholm , Sweden
₽18910
₽17723
₽18598
₽19694
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
100 000
unemployment
-
-
-
77
municipal
-
-
-
23 211
other
-
-
-
8 890
health
-
-
-
4 774
national
-
-
-
1 121
accident
-
-
-
153
pensions
-
-
-
8 270
total
-
-
-
46 496
Employee
49 738
-
76 092
-
national
-
-
772
-
municipal
14 832
-
22 691
-
total
14 832
-
23 463
-
Employer
49 738
-
76 092
-
health
3 059
-
4 680
-
pensions
5 377
-
8 225
-
accident
100
-
152
-
unemployment
1 313
-
2 009
-
other
5 780
-
8 842
-
total
15 629
-
23 908
-
Corporate
34 634
100 000
-
-
income
7 619
22 000
-
-
total
7 619
22 000
-
-
Dividends
27 015
78 000
-
-
withholding
8 104
23 400
-
-
total
8 104
23 400
-
-
Income
100 000
100 000
100 000
100 000
Total tax
46 184
45 400
47 371
46 496
After tax
53 816
54 600
52 629
53 504
Living cost
34 906
34 906
34 906
34 906
Free-cash
18 910
19 694
17 723
18 598

Estimated living cost  is ₽34906 per week

₽23135
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3425
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽530
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7817
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Oslo , Norway
-₽32664
₽49904
₽30717
₽22449
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
100 000
income
-
-
-
19 492
social contributions
-
-
-
11 400
total
-
-
-
30 892
Employee
55 047
-
-
-
income
12 142
-
-
-
social contributions
4 514
-
643
-
total
16 656
-
643
-
Employer
55 047
-
-
-
social contributions
77 617
-
11 062
-
total
77 617
-
11 062
-
Corporate
-
100 000
-
-
income
-
22 000
-
-
total
-
22 000
-
-
Dividends
-
78 000
-
-
income
-
17 160
-
-
total
-
17 160
-
-
Income
100 000
100 000
100 000
100 000
Total tax
94 273
39 160
11 705
30 892
After tax
5 727
60 840
88 295
69 108
Living cost
38 391
38 391
38 391
38 391
Free-cash
-32 664
22 449
49 904
30 717

Estimated living cost  is ₽38391 per week

₽24910
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3611
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽489
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9381
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Limassol , Cyprus
₽43476
₽42764
₽43835
₽46834
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
100 000
income
-
-
-
14 261
health
-
-
-
2 550
social contributions
-
-
-
13 098
total
-
-
-
29 909
Employee
62 247
62 247
91 342
-
health
619
1 058
1 553
-
income
6 537
5 762
13 801
-
social contributions
3 025
5 166
6 968
-
total
10 181
11 986
22 322
-
Employer
62 247
62 247
91 342
-
health
674
1 152
1 690
-
social contributions
3 025
5 166
6 968
-
total
3 699
6 318
8 658
-
Corporate
59 864
31 434
-
-
income
7 483
3 930
-
-
total
7 483
3 930
-
-
Dividends
52 381
27 505
-
-
withholding
8 905
4 676
-
-
total
8 905
4 676
-
-
Income
100 000
100 000
100 000
100 000
Total tax
30 268
26 910
30 980
29 909
After tax
69 732
73 090
69 020
70 091
Living cost
26 256
26 256
26 256
26 256
Free-cash
43 476
46 834
42 764
43 835

Estimated living cost  is ₽26256 per week

₽17949
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2051
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽441
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5816
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Edinburgh , United Kingdom
₽41595
₽30916
₽40172
₽40537
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
100 000
income
-
-
-
24 629
pensions
-
-
-
6 264
total
-
-
-
30 893
Employee
39 717
-
87 701
-
health
518
-
1 416
-
pensions
3 031
-
7 978
-
income
7 233
-
18 456
-
total
10 782
-
27 850
-
Employer
39 717
-
87 701
-
health
755
-
1 666
-
pensions
4 013
-
10 633
-
total
4 768
-
12 299
-
Corporate
55 515
100 000
-
-
income

It is proposed for this rate to fall to 17% from the financial year starting on 1 April, 2020. Also, where the taxable profits can be attributed to the exploitation of patents, a lower rate of 10% applies.

10 547
19 000
-
-
total
10 547
19 000
-
-
Dividends
44 968
81 000
-
-
withholding
3 373
11 528
-
-
total
3 373
11 528
-
-
Income
100 000
100 000
100 000
100 000
Total tax
29 470
30 528
40 149
30 893
After tax
70 530
69 472
59 851
69 107
Living cost
28 935
28 935
28 935
28 935
Free-cash
41 595
40 537
30 916
40 172

Estimated living cost  is ₽28935 per week

₽19849
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2661
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽362
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6061
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details

Additional information

The only visa which will gain you entry to the UK as a freelancer is Tier 1 (with an exception of EU nationals or long-term UK residence permit holders, up until Brexit). There are two Tier 1 visa pathways.

You can either apply for an Entrepreneur visa which requires an investment of at least £200000 and creating two full time jobs, or choose an Exceptional Talent visa, which has no financial requirements but is more difficult to obtain.

Rome , Italy
₽16742
₽12045
₽16616
₽20423
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
100 000
municipal
-
-
-
668
regional
-
-
-
2 173
social contributions
-
-
-
25 721
national
-
-
-
22 573
total
-
-
-
51 135
Employee
68 214
-
100 000
-
social contributions
23 001
-
33 719
-
regional
1 030
-
1 858
-
national
11 528
-
19 533
-
municipal
407
-
596
-
total
35 966
-
55 706
-
Employer
68 214
-
100 000
-
total
-
-
-
-
Corporate
31 786
100 000
-
-
nationa
7 629
24 000
-
-
municipal
1 532
4 821
-
-
total
9 161
28 821
-
-
Dividends
22 625
71 179
-
-
withholding
5 882
18 507
-
-
total
5 882
18 507
-
-
Income
100 000
100 000
100 000
100 000
Total tax
51 009
47 328
55 706
51 135
After tax
48 991
52 672
44 294
48 865
Living cost
32 249
32 249
32 249
32 249
Free-cash
16 742
20 423
12 045
16 616

Estimated living cost  is ₽32249 per week

₽22653
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2218
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽487
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6890
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Gdansk , Poland
₽5471
₽35860
₽51347
-₽9047
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
100 000
pensions
-
-
-
3 243
income
-
-
-
26 077
other
-
-
-
289
health
-
-
-
1 700
accident
-
-
-
197
total
-
-
-
31 506
Employee
26 974
-
87 795
-
health
3 088
-
10 053
-
pensions
3 037
-
5 947
-
income
3 701
-
18 789
-
total
9 826
-
34 789
-
Employer
26 974
-
87 795
-
pensions
4 386
-
8 587
-
accident
450
-
1 466
-
unemployment
661
-
2 151
-
total
5 497
-
12 204
-
Corporate
67 529
100 000
-
-
income

From 1 January 2017, a lowered corporate income tax rate of 9% was introduced for so-called 'small taxpayers' - entities with turnover not exceeding the equivalent of €1.2 million and for taxpayers starting business activity, during their previous tax year.

60 776
90 000
-
-
total
60 776
90 000
-
-
Dividends
6 753
10 000
-
-
withholding
1 283
1 900
-
-
total
1 283
1 900
-
-
Income
100 000
100 000
100 000
100 000
Total tax
77 382
91 900
46 993
31 506
After tax
22 618
8 100
53 007
68 494
Living cost
17 147
17 147
17 147
17 147
Free-cash
5 471
-9 047
35 860
51 347

Estimated living cost  is ₽17147 per week

₽12568
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽950
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽358
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3272
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

Poland permits registration as a sole-trader only for EU nationals or long-term EU resident permit holders. Other nationals should use a business incubator or set up a company and hire themselves as an employee.

Berlin , Germany
₽30873
₽35588
₽26638
₽20283
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader

Pension contribution is not mandatory for self-employed except for writers, artists and musicians who should pay standard rates to Künstlersozialkasse.

-
-
-
100 000
trade
-
-
-
8 950
income

Personal income is calculated on a progressive scale(from 14% to 42%), and is fixed at 45%. The tax percentage is unique and will depend on your income.

-
-
-
26 188
health

Our model is based on the assumption that an owner of the company is either a director or registered self-employed, so all social security contributions are not mandatory.

However, you would need to purchase private health insurance. We took an average price of €3600 per annum per person.

-
-
-
5 530
surtax

Solidarity surcharge is an additional fee on income tax, capital gains tax and corporate tax. It is justified by the cost of German reunification.

-
-
-
1 441
total
-
-
-
42 109
Employee

Pension contribution is not mandatory for self-employed except for writers, artists and musicians who should pay standard rates to Künstlersozialkasse.

40 278
-
100 000
-
health

Our model is based on the assumption that an owner of the company is either a director or registered self-employed, so all social security contributions are not mandatory.

However, you would need to purchase private health insurance. We took an average price of €3600 per annum per person.

5 530
-
5 530
-
income

Personal income is calculated on a progressive scale(from 14% to 42%), and is fixed at 45%. The tax percentage is unique and will depend on your income.

3 312
-
26 188
-
surtax

Solidarity surcharge is an additional fee on income tax, capital gains tax and corporate tax. It is justified by the cost of German reunification.

183
-
1 441
-
total
9 025
-
33 159
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
59 722
100 000
-
-
income
8 958
14 999
-
-
trade
8 570
14 350
-
-
surtax

Solidarity surcharge is an additional fee on income tax, capital gains tax and corporate tax. It is justified by the cost of German reunification.

493
825
-
-
chamber of commerce
210
269
-
-
total
18 231
30 443
-
-
Dividends
41 490
69 557
-
-
surtax

Solidarity surcharge is an additional fee on income tax, capital gains tax and corporate tax. It is justified by the cost of German reunification.

553
940
-
-
withholding
10 065
17 081
-
-
total
10 618
18 021
-
-
Income
100 000
100 000
100 000
100 000
Total tax
37 874
48 464
33 159
42 109
After tax
62 126
51 536
66 841
57 891
Living cost
31 253
31 253
31 253
31 253
Free-cash
30 873
20 283
35 588
26 638

Estimated living cost  is ₽31253 per week

₽21559
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3363
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽453
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5877
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

Nationals of Europe, Australia, Canada, Israel, Japan, the Republic of Korea, New Zealand and the USA do not require an entry type D visa (not to confuse with a Schengen visa or a visa-free entry). For other nationals, waiting time is around 6-9 months which includes document preparation and processing.

Riga , Latvia
₽56518
₽39307
₽11700
₽63159
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader

As of 1 January, 2018 a microenterprise tax rate for microenterprise turnover of up to €40,000 is 15%. This tax is inclusive of all other taxes and contributions.

Microenterprise tax could also be applied to a company but as the only exception is a limitation of liability, we advise to register as a sole-trader.

-
-
-
100 000
income
-
-
-
14 944
microenterprise
-
-
-
-
social contributions

Each person younger than 30 on 1 July, 2001 should make pension contributions to an old-age pension account. We include it in our internal model.

-
-
-
31 016
surtax
-
-
-
25 499
total
-
-
-
71 459
Employee
23 654
-
80 587
-
income
4 211
-
15 575
-
social contributions

Each person younger than 30 on 1 July, 2001 should make pension contributions to an old-age pension account. We include it in our internal model.

2 602
-
8 864
-
surtax
-
-
-
-
total
6 813
-
24 439
-
Employer
23 654
-
80 587
-
social contributions

Each person younger than 30 on 1 July, 2001 should make pension contributions to an old-age pension account. We include it in our internal model.

5 698
-
19 413
-
surtax
-
-
-
-
total
5 698
-
19 413
-
Corporate
70 648
100 000
-
-
income

Corporate income tax rate is 20% applicable to the taxable base. However, before applying the statutory rate, the taxable base should be divided by a coefficient of 0.8. As taxable base is increased by the coefficient, the effective corporate income tax rate is 25%.

14 130
20 000
-
-
total
14 130
20 000
-
-
Dividends

In Latvia, local dividends are not subject to withholding tax.

56 518
80 000
-
-
total
-
-
-
-
Income
100 000
100 000
100 000
100 000
Total tax
26 641
20 000
43 852
71 459
After tax
73 359
80 000
56 148
28 541
Living cost
16 841
16 841
16 841
16 841
Free-cash
56 518
63 159
39 307
11 700

Estimated living cost  is ₽16841 per week

₽10744
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1604
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽383
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4111
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Istanbul , Turkey
₽50828
₽48514
₽49224
₽52460
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
100 000
income
-
-
-
28 330
health
-
-
-
5 256
pensions
-
-
-
7 250
total
-
-
-
40 836
Employee
15 139
-
91 844
-
health
757
-
1 813
-
unemployment
151
-
363
-
pensions
1 362
-
3 263
-
income
2 929
-
27 950
-
total
5 199
-
33 389
-
Employer
15 139
-
91 844
-
health
1 438
-
3 444
-
pensions
1 665
-
3 988
-
unemployment
303
-
725
-
total
3 406
-
8 157
-
Corporate
81 454
100 000
-
-
income
17 920
22 000
-
-
total
17 920
22 000
-
-
Dividends
63 534
78 000
-
-
withholding
12 707
15 600
-
-
total
12 707
15 600
-
-
Income
100 000
100 000
100 000
100 000
Total tax
39 232
37 600
41 546
40 836
After tax
60 768
62 400
58 454
59 164
Living cost
9 940
9 940
9 940
9 940
Free-cash
50 828
52 460
48 514
49 224

Estimated living cost  is ₽9940 per week

₽5907
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽806
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽228
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽2999
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Athens , Greece
₽42142
₽28650
₽30297
₽44717
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
100 000
pensions
-
-
-
20 000
unemployment
-
-
-
184
income
-
-
-
21 355
other
-
-
-
-
health
-
-
-
7 100
surtax
-
-
-
2 882
total
-
-
-
51 521
Employee
27 261
-
82 612
-
health
696
-
2 106
-
unemployment
1 897
-
5 750
-
pensions
1 819
-
5 510
-
income
4 570
-
19 792
-
other
-
-
-
-
surtax
97
-
2 622
-
total
9 079
-
35 780
-
Employer
27 261
-
82 612
-
health
1 240
-
3 758
-
pensions
3 635
-
11 011
-
unemployment
865
-
2 619
-
other
-
-
-
-
total
5 740
-
17 388
-
Corporate
66 999
100 000
-
-
income
17 420
26 000
-
-
total
17 420
26 000
-
-
Dividends
49 579
74 000
-
-
withholding
7 437
11 101
-
-
total
7 437
11 101
-
-
Income
100 000
100 000
100 000
100 000
Total tax
39 676
37 101
53 168
51 521
After tax
60 324
62 899
46 832
48 479
Living cost
18 182
18 182
18 182
18 182
Free-cash
42 142
44 717
28 650
30 297

Estimated living cost  is ₽18182 per week

₽10978
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1581
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽422
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5203
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Graz , Austria
₽29595
₽2091
₽24229
₽29996
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
100 000
pensions
-
-
-
17 496
chamber of commerce
-
-
-
399