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
₽27815
₽30748
₽43249
₽38699
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
-
-
-
20 862
accident
-
-
-
731
unemployment
-
-
-
568
pensions
-
-
-
22 950
other
-
-
-
81
total
-
-
-
45 192
Employee
32 352
-
75 827
-
other
32
-
76
-
income
6 237
-
19 137
-
unemployment
501
-
1 176
-
pensions
1 521
-
3 563
-
total
8 291
-
23 952
-
Employer
32 352
-
75 827
-
unemployment
1 780
-
4 171
-
pensions
7 634
-
17 895
-
other
259
-
606
-
accident
641
-
1 501
-
total
10 314
-
24 173
-
Corporate
57 334
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.

8 601
15 000
-
-
total
8 601
15 000
-
-
Dividends
48 733
85 000
-
-
withholding
10 035
17 691
-
-
total
10 035
17 691
-
-
Income
100 000
100 000
100 000
100 000
Total tax
37 241
32 691
48 125
45 192
After tax
62 759
67 309
51 875
54 808
Living cost
24 060
24 060
24 060
24 060
Free-cash
38 699
43 249
27 815
30 748

Estimated living cost  is ₽24060 per week

₽16240
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2313
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.
₽5086
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
₽34665
₽30524
₽50155
₽44248
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
-
-
-
13 011
health
-
-
-
4 400
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.

-
-
-
24 001
other
-
-
-
4 750
total
-
-
-
46 162
Employee
31 768
-
79 873
-
income
5 469
-
14 389
-
health
445
-
1 117
-
unemployment
317
-
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.

2 223
-
5 590
-
total
8 454
-
21 895
-
Employer
31 768
-
79 873
-
unemployment
317
-
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.

5 401
-
13 578
-
other
1 589
-
3 993
-
accident
254
-
639
-
health
445
-
1 117
-
total
8 006
-
20 126
-
Corporate
60 225
100 000
-
-
income
12 647
21 000
-
-
total
12 647
21 000
-
-
Dividends
47 578
79 000
-
-
withholding
3 331
5 531
-
-
total
3 331
5 531
-
-
Income
100 000
100 000
100 000
100 000
Total tax
32 438
26 531
42 021
46 162
After tax
67 562
73 469
57 979
53 838
Living cost
23 314
23 314
23 314
23 314
Free-cash
44 248
50 155
34 665
30 524

Estimated living cost  is ₽23314 per week

₽16473
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1574
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽375
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.
₽4891
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
₽68684
₽65349
₽74017
₽69951
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
-
-
-
15 000
health
-
-
-
3 518
unemployment
-
-
-
122
pensions

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

-
-
-
4 528
total
-
-
-
23 168
Employee
15 205
-
93 998
-
income
1 520
-
9 400
-
health
699
-
1 407
-
accident

We are using the highest rate at 1.1%.

167
-
337
-
pensions

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

1 335
-
2 686
-
total
3 721
-
13 830
-
Employer
15 205
-
93 998
-
unemployment
91
-
184
-
pensions

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

1 676
-
3 371
-
accident

We are using the highest rate at 1.1%.

167
-
337
-
health
1 049
-
2 111
-
total
2 983
-
6 003
-
Corporate
81 812
100 000
-
-
income
8 181
10 000
-
-
total
8 181
10 000
-
-
Dividends
73 631
90 000
-
-
withholding
3 681
4 500
-
-
total
3 681
4 500
-
-
Income
100 000
100 000
100 000
100 000
Total tax
18 566
14 500
19 833
23 168
After tax
81 434
85 500
80 167
76 832
Living cost
11 483
11 483
11 483
11 483
Free-cash
69 951
74 017
68 684
65 349

Estimated living cost  is ₽11483 per week

₽6704
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽820
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽304
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.
₽3655
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
₽31010
₽27294
₽20465
₽25632
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
-
-
-
11 293
social contributions
-
-
-
2 849
health
-
-
-
2 539
surtax
-
-
-
-
pensions
-
-
-
22 990
other
-
-
-
3 100
total
-
-
-
42 771
Employee
37 446
-
80 371
-
income
2 210
-
12 844
-
social contributions
1 068
-
2 290
-
surtax
-
-
-
-
pensions
4 234
-
4 292
-
total
7 512
-
19 426
-
Employer
37 446
-
80 371
-
unemployment
1 516
-
3 254
-
social contributions
113
-
241
-
pensions
6 152
-
7 459
-
other
1 292
-
2 773
-
health
2 622
-
5 902
-
total
11 695
-
19 629
-
Corporate
50 860
100 000
-
-
income
14 241
28 000
-
-
surtax
-
-
-
-
total
14 241
28 000
-
-
Dividends
36 619
72 000
-
-
withholding
4 687
9 217
-
-
surtax
-
-
-
-
social contributions
6 298
12 383
-
-
total
10 985
21 600
-
-
Income
100 000
100 000
100 000
100 000
Total tax
44 433
49 600
39 055
42 771
After tax
55 567
50 400
60 945
57 229
Living cost
29 935
29 935
29 935
29 935
Free-cash
25 632
20 465
31 010
27 294

Estimated living cost  is ₽29935 per week

₽18875
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2434
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽510
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.
₽8118
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
₽15620
₽20445
₽12048
₽6689
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
-
-
-
21 862
health
-
-
-
10 789
pensions
-
-
-
10 251
total
-
-
-
42 902
Employee
74 717
74 717
85 100
-
income

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

12 230
12 230
12 230
-
health
11 468
9 755
10 346
-
pensions
13 449
10 251
10 251
-
total
37 147
32 236
32 827
-
Employer
74 717
74 717
85 100
-
unemployment
2 690
2 690
3 063
-
pensions
5 200
5 200
5 923
-
health
5 194
5 194
5 914
-
total
13 084
13 084
14 900
-
Corporate
13 116
12 200
-
-
income
2 623
2 441
-
-
total
2 623
2 441
-
-
Dividends
10 493
9 759
-
-
withholding
1 574
1 464
-
-
income
2 230
2 074
-
-
total
3 804
3 538
-
-
Income
100 000
100 000
100 000
100 000
Total tax
56 658
51 299
47 727
42 902
After tax
43 342
48 701
52 273
57 098
Living cost
36 653
36 653
36 653
36 653
Free-cash
6 689
12 048
15 620
20 445

Estimated living cost  is ₽36653 per week

₽25975
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3304
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽583
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.
₽6791
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
₽41241
₽31898
₽24024
₽33702
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
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.

-
-
-
24 911
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.

-
-
-
5 977
trade
-
-
-
9 343
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.

-
-
-
1 370
total
-
-
-
41 601
Employee

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

33 465
-
100 000
-
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.

935
-
24 911
-
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.

5 977
-
5 977
-
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.

51
-
1 370
-
total
6 963
-
32 258
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
66 535
100 000
-
-
chamber of commerce
229
277
-
-
income
9 980
15 000
-
-
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.

550
825
-
-
trade
10 479
15 750
-
-
total
21 238
31 852
-
-
Dividends
45 297
68 147
-
-
withholding
10 992
16 705
-
-
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.

604
918
-
-
total
11 596
17 623
-
-
Income
100 000
100 000
100 000
100 000
Total tax
39 797
49 475
32 258
41 601
After tax
60 203
50 525
67 742
58 399
Living cost
26 501
26 501
26 501
26 501
Free-cash
33 702
24 024
41 241
31 898

Estimated living cost  is ₽26501 per week

₽16670
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3090
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.
₽6246
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
₽48881
₽49987
₽52870
₽48108
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
-
-
-
13 050
social contributions
-
-
-
14 156
health
-
-
-
2 550
total
-
-
-
29 756
Employee
67 279
67 279
90 788
-
income
7 326
6 228
12 576
-
social contributions
2 544
5 584
7 531
-
health
521
1 144
1 544
-
total
10 391
12 956
21 651
-
Employer
67 279
67 279
90 788
-
social contributions
2 544
5 584
7 531
-
health
566
1 245
1 680
-
total
3 110
6 829
9 211
-
Corporate
66 242
25 892
-
-
income
8 280
3 236
-
-
total
8 280
3 236
-
-
Dividends
57 962
22 656
-
-
withholding
9 854
3 852
-
-
total
9 854
3 852
-
-
Income
100 000
100 000
100 000
100 000
Total tax
31 635
26 873
30 862
29 756
After tax
68 365
73 127
69 138
70 244
Living cost
20 257
20 257
20 257
20 257
Free-cash
48 108
52 870
48 881
49 987

Estimated living cost  is ₽20257 per week

₽12141
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1987
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽448
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.
₽5682
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
₽22002
₽27883
₽29437
₽28555
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
-
-
-
9 923
social contributions

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

-
-
-
34 750
surtax
-
-
-
-
total
-
-
-
44 673
Employee
40 241
-
80 808
-
income
8 370
-
22 472
-
social contributions
4 427
-
8 890
-
surtax
-
-
-
-
total
12 797
-
31 362
-
Employer
40 241
-
80 808
-
social contributions
9 557
-
19 192
-
total
9 557
-
19 192
-
Corporate
50 202
100 000
-
-
income
10 542
21 000
-
-
surtax
-
-
-
-
total
10 542
21 000
-
-
Dividends
39 661
79 000
-
-
withholding
11 105
22 119
-
-
total
11 105
22 119
-
-
Income
100 000
100 000
100 000
100 000
Total tax
44 001
43 119
50 554
44 673
After tax
55 999
56 881
49 446
55 327
Living cost
27 444
27 444
27 444
27 444
Free-cash
28 555
29 437
22 002
27 883

Estimated living cost  is ₽27444 per week

₽20534
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1619
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.
₽4833
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
₽73713
₽92713
₽88713
₽87535
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
7 858
-
100 000
-
income
1 571
-
20 000
-
total
1 571
-
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%.

92 142
100 000
-
-
total
-
-
-
-
Dividends
92 142
100 000
-
-
withholding
4 607
5 000
-
-
total
4 607
5 000
-
-
Income
100 000
100 000
100 000
100 000
Total tax
6 178
5 000
20 000
1 000
After tax
93 822
95 000
80 000
99 000
Living cost
6 287
6 287
6 287
6 287
Free-cash
87 535
88 713
73 713
92 713

Estimated living cost  is ₽6287 per week

₽3896
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽523
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽173
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.
₽1695
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
₽24856
₽27724
₽45381
₽38062
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
income
-
-
-
20 558
health
-
-
-
9 839
unemployment
-
-
-
149
pensions
-
-
-
18 262
total
-
-
-
48 808
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.

38 690
-
86 528
-
income
6 672
-
19 082
-
health
2 499
-
5 589
-
unemployment
55
-
121
-
pensions
5 997
-
13 412
-
total
15 223
-
38 204
-
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.

38 690
-
86 528
-
unemployment
23
-
51
-
pensions
3 424
-
7 658
-
health
2 577
-
5 763
-
total
6 024
-
13 472
-
Corporate
55 286
100 000
-
-
income
10 505
19 000
-
-
total
10 505
19 000
-
-
Dividends
44 781
81 000
-
-
withholding
6 718
12 151
-
-
total
6 718
12 151
-
-
Income
100 000
100 000
100 000
100 000
Total tax
38 470
31 151
51 676
48 808
After tax
61 530
68 849
48 324
51 192
Living cost
23 468
23 468
23 468
23 468
Free-cash
38 062
45 381
24 856
27 724

Estimated living cost  is ₽23468 per week

₽16106
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1504
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽455
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.
₽5404
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
₽41875
₽37623
₽28616
₽31676
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
-
-
-
24 906
health

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

-
-
-
5 710
total
-
-
-
30 616
Employee
40 137
-
95 975
-
social contributions
4 021
-
4 025
-
income
4 355
-
18 314
-
total
8 376
-
22 339
-
Employer
40 137
-
95 975
-
social contributions
4 021
-
4 025
-
total
4 021
-
4 025
-
Corporate
55 841
100 000
-
-
income
19 544
35 001
-
-
total
19 544
35 001
-
-
Dividends
36 297
64 999
-
-
social contributions
4 622
4 622
-
-
total
4 622
4 622
-
-
Income
100 000
100 000
100 000
100 000
Total tax
36 563
39 623
26 364
30 616
After tax
63 437
60 377
73 636
69 384
Living cost
31 761
31 761
31 761
31 761
Free-cash
31 676
28 616
41 875
37 623

Estimated living cost  is ₽31761 per week

₽20921
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2504
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽486
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.
₽7849
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
₽45195
₽45668
₽42457
₽42912
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
-
-
-
15 000
social contributions
-
-
-
13 799
health
-
-
-
6 980
total
-
-
-
35 779
Employee
29 666
-
100 000
-
income
4 948
-
15 473
-
social contributions
4 094
-
13 799
-
health
2 070
-
6 980
-
total
11 112
-
36 252
-
Employer
29 666
-
100 000
-
total
-
-
-
-
Corporate
70 334
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%.

3 517
4 999
-
-
total
3 517
4 999
-
-
Dividends
66 818
95 001
-
-
withholding
10 022
14 249
-
-
health
4 664
6 632
-
-
social contributions
9 220
13 110
-
-
total
23 906
33 991
-
-
Income
100 000
100 000
100 000
100 000
Total tax
38 535
38 990
36 252
35 779
After tax
61 465
61 010
63 748
64 221
Living cost
18 553
18 553
18 553
18 553
Free-cash
42 912
42 457
45 195
45 668

Estimated living cost  is ₽18553 per week

₽12416
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1144
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽427
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.
₽4564
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
₽27017
₽26243
₽45121
₽36655
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
-
-
-
8 819
social contributions
-
-
-
27 709
solidarity contribution
-
-
-
-
health
-
-
-
13 500
total
-
-
-
50 028
Employee
34 896
-
74 627
-
solidarity contribution
-
-
-
-
income
4 187
-
8 955
-
social contributions
2 268
-
4 851
-
health
4 711
-
10 075
-
total
11 166
-
23 881
-
Employer
34 896
-
74 627
-
social contributions
8 724
-
18 657
-
health
3 141
-
6 716
-
total
11 865
-
25 373
-
Corporate
53 240
100 000
-
-
income
10 116
19 000
-
-
total
10 116
19 000
-
-
Dividends
43 124
81 000
-
-
withholding
6 469
12 150
-
-
total
6 469
12 150
-
-
Income
100 000
100 000
100 000
100 000
Total tax
39 616
31 150
49 254
50 028
After tax
60 384
68 850
50 746
49 972
Living cost
23 729
23 729
23 729
23 729
Free-cash
36 655
45 121
27 017
26 243

Estimated living cost  is ₽23729 per week

₽17646
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1315
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽411
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.
₽4358
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
₽70203
₽89203
₽85203
₽83366
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
12 247
-
100 000
-
income
2 449
-
20 000
-
total
2 449
-
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%.

87 753
100 000
-
-
total
-
-
-
-
Dividends
87 753
100 000
-
-
withholding
4 388
5 000
-
-
total
4 388
5 000
-
-
Income
100 000
100 000
100 000
100 000
Total tax
6 837
5 000
20 000
1 000
After tax
93 163
95 000
80 000
99 000
Living cost
9 797
9 797
9 797
9 797
Free-cash
83 366
85 203
70 203
89 203

Estimated living cost  is ₽9797 per week

₽6630
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽411
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽329
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.
₽2427
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
₽18686
₽14970
₽8141
₽14157
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
-
-
-
11 293
social contributions
-
-
-
2 849
health
-
-
-
2 539
surtax
-
-
-
-
pensions
-
-
-
22 990
other
-
-
-
3 100
total
-
-
-
42 771
Employee
54 799
-
80 371
-
income
4 781
-
12 844
-
social contributions
1 561
-
2 290
-
surtax
-
-
-
-
pensions
6 198
-
4 292
-
total
12 540
-
19 426
-
Employer
54 799
-
80 371
-
unemployment
2 220
-
3 254
-
social contributions
164
-
241
-
pensions
9 004
-
7 459
-
other
1 891
-
2 773
-
health
3 835
-
5 902
-
total
17 114
-
19 629
-
Corporate
28 086
100 000
-
-
income
7 864
28 000
-
-
surtax
-
-
-
-
total
7 864
28 000
-
-
Dividends
20 222
72 000
-
-
withholding
2 589
9 217
-
-
surtax
-
-
-
-
social contributions
3 477
12 383
-
-
total
6 066
21 600
-
-
Income
100 000
100 000
100 000
100 000
Total tax
43 584
49 600
39 055
42 771
After tax
56 416
50 400
60 945
57 229
Living cost
42 259
42 259
42 259
42 259
Free-cash
14 157
8 141
18 686
14 970

Estimated living cost  is ₽42259 per week

₽28600
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3457
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽579
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.
₽9622
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
₽39355
₽39356
₽57161
₽52867
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
income
-
-
-
21 180
health
-
-
-
6 642
unemployment
-
-
-
967
pensions
-
-
-
16 766
total
-
-
-
45 555
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.

22 754
-
88 458
-
income
3 136
-
21 180
-
health
1 172
-
3 321
-
unemployment
171
-
484
-
pensions
3 186
-
9 028
-
total
7 665
-
34 013
-
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.

22 754
-
88 458
-
unemployment
171
-
484
-
pensions
2 730
-
7 738
-
health
1 172
-
3 321
-
total
4 073
-
11 543
-
Corporate
73 173
100 000
-
-
income
10 976
15 000
-
-
total
10 976
15 000
-
-
Dividends
62 197
85 000
-
-
withholding
9 330
12 750
-
-
total
9 330
12 750
-
-
Income
100 000
100 000
100 000
100 000
Total tax
32 044
27 750
45 556
45 555
After tax
67 956
72 250
54 444
54 445
Living cost
15 089
15 089
15 089
15 089
Free-cash
52 867
57 161
39 355
39 356

Estimated living cost  is ₽15089 per week

₽10160
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1167
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽437
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.
₽3326
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
₽16548
₽21494
-₽15338
₽10788
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
regional
-
-
-
3 990
national
-
-
-
973
health
-
-
-
224
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
pensions
-
-
-
9 200
total
-
-
-
17 441
Employee
71 462
-
89 508
-
regional
2 340
-
3 439
-
city
767
-
961
-
health
162
-
201
-
unemployment
-
-
-
-
national
338
-
761
-
pensions
6 004
-
7 517
-
total
9 611
-
12 879
-
Employer
71 462
-
89 508
-
unemployment
-
-
-
-
pensions
6 004
-
7 517
-
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.

1 429
-
1 790
-
health
162
-
201
-
total
7 595
-
9 508
-
Corporate
20 158
100 000
-
-
regional
4 263
21 150
-
-
national
1 714
8 501
-
-
total
5 977
29 651
-
-
Dividends
14 181
70 350
-
-
withholding
4 964
24 622
-
-
total
4 964
24 622
-
-
Income
100 000
100 000
100 000
100 000
Total tax
28 147
54 273
22 387
17 441
After tax
71 853
45 727
77 613
82 559
Living cost
61 065
61 065
61 065
61 065
Free-cash
10 788
-15 338
16 548
21 494

Estimated living cost  is ₽61065 per week

₽39710
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽5480
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽750
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.
₽15125
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
₽22307
₽36018
₽31943
₽31336
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
-
-
-
17 789
national
-
-
-
11 426
health
-
-
-
1 176
total
-
-
-
30 391
Employee
46 033
-
84 125
-
health
344
-
930
-
unemployment
691
-
1 262
-
national
760
-
6 631
-
municipal
7 540
-
13 726
-
pensions
3 107
-
5 678
-
total
12 442
-
28 227
-
Employer
46 033
-
84 125
-
unemployment
299
-
546
-
pensions
7 986
-
14 596
-
accident
46
-
85
-
health
354
-
648
-
total
8 685
-
15 875
-
Corporate
45 282
100 000
-
-
income
9 056
20 001
-
-
total
9 056
20 001
-
-
Dividends

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

27 170
59 999
-
-
national
-
3 664
-
-
municipal
4 890
10 801
-
-
total
4 890
14 465
-
-
Income
100 000
100 000
100 000
100 000
Total tax
35 073
34 466
44 102
30 391
After tax
64 927
65 534
55 898
69 609
Living cost
33 591
33 591
33 591
33 591
Free-cash
31 336
31 943
22 307
36 018

Estimated living cost  is ₽33591 per week

₽21942
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3231
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽535
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.
₽7885
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
₽6325
₽13624
₽24136
₽11015
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
national
-
-
-
33 357
social contributions
-
-
-
16 081
communal

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

-
-
-
5 036
total
-
-
-
54 474
Employee

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

62 585
-
77 454
-
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.

2 941
-
3 640
-
communal

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

3 264
-
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.

545
-
674
-
national
19 241
-
25 063
-
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.

4 694
-
5 810
-
total
30 685
-
39 227
-
Employer

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

62 585
-
77 454
-
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.

913
-
1 131
-
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.

5 546
-
6 862
-
surtax
7 096
-
8 783
-
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.

814
-
1 006
-
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.

3 849
-
4 764
-
total
18 218
-
22 546
-
Corporate
19 197
100 000
-
-
income
3 839
20 001
-
-
surtax
76
400
-
-
total
3 915
20 401
-
-
Dividends
15 282
79 599
-
-
withholding

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

4 265
23 561
-
-
total
4 265
23 561
-
-
Income
100 000
100 000
100 000
100 000
Total tax
57 083
43 962
61 773
54 474
After tax
42 917
56 038
38 227
45 526
Living cost
31 902
31 902
31 902
31 902
Free-cash
11 015
24 136
6 325
13 624

Estimated living cost  is ₽31902 per week

₽20549
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2789
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽500
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.
₽8064
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
₽17156
₽17724
₽18728
₽17924
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
-
-
-
23 028
national
-
-
-
599
health
-
-
-
4 906
accident
-
-
-
157
unemployment
-
-
-
79
pensions
-
-
-
8 499
other
-
-
-
9 136
total
-
-
-
46 404
Employee
51 114
-
76 092
-
national
-
-
372
-
municipal
15 242
-
22 691
-
total
15 242
-
23 063
-
Employer
51 114
-
76 092
-
unemployment
1 349
-
2 009
-
pensions
5 525
-
8 226
-
other
5 940
-
8 842
-
accident
102
-
152
-
health
3 143
-
4 680
-
total
16 059
-
23 909
-
Corporate
32 826
100 000
-
-
income
7 222
22 000
-
-
total
7 222
22 000
-
-
Dividends
25 604
78 000
-
-
withholding
7 681
23 400
-
-
total
7 681
23 400
-
-
Income
100 000
100 000
100 000
100 000
Total tax
46 204
45 400
46 972
46 404
After tax
53 796
54 600
53 028
53 596
Living cost
35 872
35 872
35 872
35 872
Free-cash
17 924
18 728
17 156
17 724

Estimated living cost  is ₽35872 per week

₽23774
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3520
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽545
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.
₽8033
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
₽48910
₽29955
₽21687
-₽35298
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
56 140
-
-
-
income
12 383
-
-
-
social contributions
4 604
-
656
-
total
16 987
-
656
-
Employer
56 140
-
-
-
social contributions
79 158
-
11 281
-
total
79 158
-
11 281
-
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
96 145
39 160
11 937
30 892
After tax
3 855
60 840
88 063
69 108
Living cost
39 153
39 153
39 153
39 153
Free-cash
-35 298
21 687
48 910
29 955

Estimated living cost  is ₽39153 per week

₽25404
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3682
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽499
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.
₽9568
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
₽40759
₽41865
₽44748
₽41121
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
-
-
-
13 050
social contributions
-
-
-
14 156
health
-
-
-
2 550
total
-
-
-
29 756
Employee
67 279
67 279
90 788
-
income
7 065
6 228
12 576
-
social contributions
3 269
5 584
7 531
-
health
669
1 144
1 544
-
total
11 003
12 956
21 651
-
Employer
67 279
67 279
90 788
-
social contributions
3 269
5 584
7 531
-
health
729
1 245
1 680
-
total
3 998
6 829
9 211
-
Corporate
56 620
25 892
-
-
income
7 078
3 236
-
-
total
7 078
3 236
-
-
Dividends
49 542
22 656
-
-
withholding
8 421
3 852
-
-
total
8 421
3 852
-
-
Income
100 000
100 000
100 000
100 000
Total tax
30 500
26 873
30 862
29 756
After tax
69 500
73 127
69 138
70 244
Living cost
28 379
28 379
28 379
28 379
Free-cash
41 121
44 748
40 759
41 865

Estimated living cost  is ₽28379 per week

₽19400
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2217
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽477
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.
₽6286
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
₽29055
₽38387
₽39180
₽38399
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
-
-
-
23 230
pensions
-
-
-
6 673
total
-
-
-
29 903
Employee
43 526
-
87 821
-
income
7 926
-
17 009
-
health
568
-
1 469
-
pensions
3 322
-
8 577
-
total
11 816
-
27 055
-
Employer
43 526
-
87 821
-
pensions
4 398
-
10 510
-
health
827
-
1 670
-
total
5 225
-
12 180
-
Corporate
51 249
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.

9 737
19 000
-
-
total
9 737
19 000
-
-
Dividends
41 512
81 000
-
-
withholding
3 113
10 110
-
-
total
3 113
10 110
-
-
Income
100 000
100 000
100 000
100 000
Total tax
29 891
29 110
39 235
29 903
After tax
70 109
70 890
60 765
70 097
Living cost
31 710
31 710
31 710
31 710
Free-cash
38 399
39 180
29 055
38 387

Estimated living cost  is ₽31710 per week

₽21753
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2916
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽397
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.
₽6642
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
₽9955
₽14525
₽17817
₽13838
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
-
-
-
669
regional
-
-
-
2 113
national
-
-
-
22 116
social contributions
-
-
-
25 721
total
-
-
-
50 619
Employee
73 728
-
100 000
-
regional
1 113
-
1 797
-
social contributions
24 861
-
33 720
-
national
12 459
-
19 076
-
municipal
440
-
596
-
total
38 873
-
55 189
-
Employer
73 728
-
100 000
-
total
-
-
-
-
Corporate
26 272
100 000
-
-
nationa
6 304
24 001
-
-
municipal
1 267
4 820
-
-
total
7 571
28 821
-
-
Dividends
18 701
71 179
-
-
withholding
4 862
18 506
-
-
total
4 862
18 506
-
-
Income
100 000
100 000
100 000
100 000
Total tax
51 306
47 327
55 189
50 619
After tax
48 694
52 673
44 811
49 381
Living cost
34 856
34 856
34 856
34 856
Free-cash
13 838
17 817
9 955
14 525

Estimated living cost  is ₽34856 per week

₽24484
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2398
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽526
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.
₽7447
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
₽34758
₽50512
-₽9908
₽5338
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
-
-
-
25 779
health
-
-
-
1 785
accident
-
-
-
207
pensions
-
-
-
3 406
other
-
-
-
303
total
-
-
-
31 480
Employee
28 328
-
87 381
-
income
3 886
-
18 366
-
health
3 244
-
10 005
-
pensions
3 190
-
6 245
-
total
10 320
-
34 616
-
Employer
28 328
-
87 381
-
unemployment
694
-
2 141
-
pensions
4 606
-
9 018
-
accident
473
-
1 459
-
total
5 773
-
12 618
-
Corporate
65 899
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.

59 309
90 000
-
-
total
59 309
90 000
-
-
Dividends
6 590
10 000
-
-
withholding
1 252
1 900
-
-
total
1 252
1 900
-
-
Income
100 000
100 000
100 000
100 000
Total tax
76 654
91 900
47 234
31 480
After tax
23 346
8 100
52 766
68 520
Living cost
18 008
18 008
18 008
18 008
Free-cash
5 338
-9 908
34 758
50 512

Estimated living cost  is ₽18008 per week

₽13199
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽998
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽376
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.
₽3437
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
₽33963
₽25450
₽17774
₽29218
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
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.

-
-
-
24 911
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.

-
-
-
5 977
trade
-
-
-
8 513
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.

-
-
-
1 370
total
-
-
-
40 771
Employee

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

43 534
-
100 000
-
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.

3 580
-
24 911
-
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.

5 977
-
5 977
-
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.

198
-
1 370
-
total
9 755
-
32 258
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
56 466
100 000
-
-
chamber of commerce
216
279
-
-
income
8 470
15 000
-
-
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.

467
825
-
-
trade
8 103
14 351
-
-
total
17 256
30 455
-
-
Dividends
39 212
69 546
-
-
withholding
9 471
17 054
-
-
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.

521
938
-
-
total
9 992
17 992
-
-
Income
100 000
100 000
100 000
100 000
Total tax
37 003
48 447
32 258
40 771
After tax
62 997
51 553
67 742
59 229
Living cost
33 779
33 779
33 779
33 779
Free-cash
29 218
17 774
33 963
25 450

Estimated living cost  is ₽33779 per week

₽23302
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3635
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽490
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.
₽6353
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
₽38020
₽35038
₽61796
₽54620
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
microenterprise
-
-
-
-
income
-
-
-
14 609
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.

-
-
-
32 150
surtax
-
-
-
-
total
-
-
-
46 759
Employee
25 566
-
80 587
-
income
4 551
-
15 499
-
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.

2 813
-
8 865
-
surtax
-
-
-
-
total
7 364
-
24 364
-
Employer
25 566
-
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.

6 158
-
19 413
-
surtax
-
-
-
-
total
6 158
-
19 413
-
Corporate
68 275
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%.

13 655
20 001
-
-
total
13 655
20 001
-
-
Dividends

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

54 621
79 999
-
-
total
-
-
-
-
Income
100 000
100 000
100 000
100 000
Total tax
27 177
20 001
43 777
46 759
After tax
72 823
79 999
56 223
53 241
Living cost
18 203
18 203
18 203
18 203
Free-cash
54 620
61 796
38 020
35 038

Estimated living cost  is ₽18203 per week

₽11613
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1733
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽413
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.
₽4443
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
₽46206
₽47012
₽51067
₽49206
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
-
-
-
27 396
health
-
-
-
5 993
pensions
-
-
-
8 266
total
-
-
-
41 655
Employee
17 261
-
90 700
-
income
3 339
-
26 962
-
health
863
-
2 067
-
unemployment
173
-
413
-
pensions
1 553
-
3 720
-
total
5 928
-
33 162
-
Employer
17 261
-
90 700
-
unemployment
345
-
827
-
pensions
1 899
-
4 546
-
health
1 640
-
3 926
-
total
3 884
-
9 299
-
Corporate
78 855
100 000
-
-
income
17 348
22 000
-
-
total
17 348
22 000
-
-
Dividends
61 507
78 000
-
-
withholding
12 301
15 600
-
-
total
12 301
15 600
-
-
Income
100 000
100 000
100 000
100 000
Total tax
39 461
37 600
42 461
41 655
After tax
60 539
62 400
57 539
58 345
Living cost
11 333
11 333
11 333
11 333
Free-cash
49 206
51 067
46 206
47 012

Estimated living cost  is ₽11333 per week

₽6735
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽919
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽260
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.
₽3420
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
₽28306
₽29946
₽43248
₽40463
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
-
-
-
20 429
health
-
-
-
7 100
unemployment
-
-
-
199
surtax
-
-
-
2 673
pensions
-
-
-
20 001
other
-
-
-
-
total
-
-
-
50 402
Employee
29 465
-
82 613
-
other
-
-
-
-
income
4 940
-
18 873
-
health
752
-
2 107
-
unemployment
2 051
-
5 750
-
surtax
105
-
2 414
-
pensions
1 966
-
5 511
-
total
9 814
-
34 655
-
Employer
29 465
-
82 613
-
unemployment
935
-
2 618
-
pensions
3 928
-
11 012
-
other
-
-
-
-
health
1 340
-
3 757
-
total
6 203
-
17 387
-
Corporate
64 332
100 000
-
-
income
16 727
26 000
-
-
total
16 727
26 000
-
-
Dividends
47 605
74 000
-
-
withholding
7 141
11 100
-
-
total
7 141
11 100
-
-
Income
100 000
100 000
100 000
100 000
Total tax
39 885
37 100
52 042
50 402
After tax
60 115
62 900
47 958
49 598
Living cost
19 652
19 652
19 652
19 652
Free-cash
40 463
43 248
28 306
29 946

Estimated living cost  is ₽19652 per week

₽11865
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1709
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽457
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.
₽5624
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
₽845
₽21867
₽28027
₽27595
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
-
-
-
18 304
chamber of commerce
-
-
-
400