Enter your average income below to estimate applicable
My
average income is
₽
100500
per week
Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.
Dividends. A single payment made annually out of accumulated profits.
Salary. A fixed monthly income you pay yourself to cover your living expenses.
Sole trader. You're running your business as an individual with an unlimited responsibility
Estimated living cost is ₽27052 per week
Additional information
Andorra has a limit of 1000 sole-trade resident permits per year, so while it isn't complicated to obtain one, it may get difficult by the end of the term.
Source of data for Andorra model
-
Impost sobre la renda de les persones físiques (Catalan)
Last time retrieved: 2019-09-29T17:42:42Z
-
Impost sobre les societats (Catalan)
Last time retrieved: 2019-09-29T17:42:42Z
-
Quotes d'immigració (Catalan)
Last time retrieved: 2019-09-29T18:42:42Z
-
Social Security Programs Throughout the World: Europe, 2018 - Andorra (English)
Last time retrieved: 2019-09-29T17:42:42Z
Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.
Dividends. A single payment made annually out of accumulated profits.
Salary. A fixed monthly income you pay yourself to cover your living expenses.
Sole trader. You're running your business as an individual with an unlimited responsibility
The minimum corporate income for a GmbH is €1,1750 for a year. However, for GmbHs founded after 30 June 2013, the amount is reduced to €500 for the first five years and €1000 for the next five years.
Минимальный корпоративный налог для GmbH €1,1750 в год. Если GmbHs основана после 30 Июня 2013 эта сумма сниже до €500 в первые 5 лет и €1000 для следующих пяти лет.
Estimated living cost is ₽28712 per week
Additional information
As a Third Country National (non-EU/EFTA/Swiss and without a long-term EU resident permit), you can apply for permanent residence when your business creates macroeconomic benefit. This could be an investment starting from €100,000, creating new jobs or securing existing ones, or making a substantial contribution to the region's economy. You can also be considered with a transfer of know-how to Austria or an evident commitment to develop an innovative product or technology.
Source of data for Graz model
-
BMF - Steuertarif und Steuerabsetzbeträge (German)
Last time retrieved: 2019-09-29T19:42:42Z
-
BMF - Einkommensbegriff (German)
Last time retrieved: 2019-09-29T19:42:42Z
-
BMF - Steuersatz (German)
Last time retrieved: 2019-09-29T19:42:42Z
-
Katholischer Familienverband Österreichs - Familienlastenausgleichsfonds (FLAF) (German)
Last time retrieved: 2019-09-29T19:42:42Z
-
BMF - Kommunalsteuer (German)
Last time retrieved: 2019-09-29T19:42:42Z
-
THE OECD TAX-BENEFIT MODEL FOR AUSTRIA - Description of policy rules for 2018 (English)
Last time retrieved: 2019-09-29T19:42:42Z
-
Willkommen bei der Sozialversicherungsanstalt der gewerblichen Wirtschaft - ENGLISH INFORMATION (englisch) (English)
Last time retrieved: 2019-09-29T19:42:42Z
-
Social Security Programs Throughout the World: Europe, 2018 - Austria (English)
Last time retrieved: 2019-09-29T19:42:42Z
-
Mindestlohn - news.wko.at (German)
Last time retrieved: 2019-09-29T19:42:42Z
-
Migrationsplattform der österreichischen Bundesregierung - Self-employed Key Workers (English)
Last time retrieved: 2019-09-29T19:42:42Z
Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.
Dividends. A single payment made annually out of accumulated profits.
Salary. A fixed monthly income you pay yourself to cover your living expenses.
Sole trader. You're running your business as an individual with an unlimited responsibility
The minimum corporate income for a GmbH is €1,1750 for a year. However, for GmbHs founded after 30 June 2013, the amount is reduced to €500 for the first five years and €1000 for the next five years.
Минимальный корпоративный налог для GmbH €1,1750 в год. Если GmbHs основана после 30 Июня 2013 эта сумма сниже до €500 в первые 5 лет и €1000 для следующих пяти лет.
Estimated living cost is ₽31711 per week
Additional information
As a Third Country National (non-EU/EFTA/Swiss and without a long-term EU resident permit), you can apply for permanent residence when your business creates macroeconomic benefit. This could be an investment starting from €100,000, creating new jobs or securing existing ones, or making a substantial contribution to the region's economy. You can also be considered with a transfer of know-how to Austria or an evident commitment to develop an innovative product or technology.
Source of data for Vienna model
-
BMF - Steuertarif und Steuerabsetzbeträge (German)
Last time retrieved: 2019-09-29T19:42:42Z
-
BMF - Einkommensbegriff (German)
Last time retrieved: 2019-09-29T19:42:42Z
-
BMF - Steuersatz (German)
Last time retrieved: 2019-09-29T19:42:42Z
-
Katholischer Familienverband Österreichs - Familienlastenausgleichsfonds (FLAF) (German)
Last time retrieved: 2019-09-29T19:42:42Z
-
BMF - Kommunalsteuer (German)
Last time retrieved: 2019-09-29T19:42:42Z
-
THE OECD TAX-BENEFIT MODEL FOR AUSTRIA - Description of policy rules for 2018 (English)
Last time retrieved: 2019-09-29T19:42:42Z
-
Willkommen bei der Sozialversicherungsanstalt der gewerblichen Wirtschaft - ENGLISH INFORMATION (englisch) (English)
Last time retrieved: 2019-09-29T19:42:42Z
-
Social Security Programs Throughout the World: Europe, 2018 - Austria (English)
Last time retrieved: 2019-09-29T19:42:42Z
-
Mindestlohn - news.wko.at (German)
Last time retrieved: 2019-09-29T19:42:42Z
-
Migrationsplattform der österreichischen Bundesregierung - Self-employed Key Workers (English)
Last time retrieved: 2019-09-29T19:42:42Z
Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.
Dividends. A single payment made annually out of accumulated profits.
Salary. A fixed monthly income you pay yourself to cover your living expenses.
Sole trader. You're running your business as an individual with an unlimited responsibility
Communal tax will depend on the area of registration and each commune in the city has its own rate.
The minimum management director salary is set at €45,000 per year.
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.
Communal tax will depend on the area of registration and each commune in the city has its own rate.
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.
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.
The minimum management director salary is set at €45,000 per year.
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.
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.
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.
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.
As an investor, you can take advantage of €640 tax free allowance per year.
Estimated living cost is ₽32814 per week
Source of data for Brussels model
-
Article 130, CIR 92 (revenus 2019) (French)
Last time retrieved: 2019-09-29T21:42:42Z
-
004 Bruxelles-Ville / IPP (Impôt Personnes Physiques) (French)
Last time retrieved: 2019-09-29T21:42:42Z
-
Article 1:25 Code des sociétés et des associations (French)
Last time retrieved: 2019-09-29T21:42:42Z
-
Article 1:24 Code des sociétés et des associations (French)
Last time retrieved: 2019-09-29T21:42:42Z
-
Article 215, CIR 92 (revenus 2019) (French)
Last time retrieved: 2019-09-29T21:42:42Z
-
Article 463bis, CIR 92 (revenus 2019) (French)
Last time retrieved: 2019-09-29T21:42:42Z
-
Article 269, CIR 92 (revenus 2019 (French)
Last time retrieved: 2019-09-29T21:42:42Z
-
Article 269, CIR 92 (historique) (French)
Last time retrieved: 2019-09-29T21:42:42Z
-
Tout ce que vous avez toujours voulu savoir sur la sécurité sociale - 2019 (French)
Last time retrieved: 2019-09-29T21:42:42Z
Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.
Dividends. A single payment made annually out of accumulated profits.
Salary. A fixed monthly income you pay yourself to cover your living expenses.
Sole trader. You're running your business as an individual with an unlimited responsibility
Individual pension and social contributions account is optional for those who entered the labor force after 31 December, 2014.
We are using the highest rate at 1.1%.
19.8% for people born before 1 January, 1960; and 14.8% for those born after 31 December, 1959.
19.8% for people born before 1 January, 1960; and 14.8% for those born after 31 December, 1959.
We are using the highest rate at 1.1%.
Estimated living cost is ₽15450 per week
Source of data for Sofia model
-
Personal income tax (English)
Last time retrieved: 2019-09-29T23:42:42Z
-
Corporate tax on the annual taxable profit (English)
Last time retrieved: 2019-09-29T23:42:42Z
-
Withholding taxes (English)
Last time retrieved: 2019-09-29T23:42:42Z
-
Осигурителен доход (Bulgarian)
Last time retrieved: 2019-09-29T23:42:42Z
-
Social Security Programs Throughout the World: Europe, 2018 - Bulgaria (English)
Last time retrieved: 2019-09-29T23:42:42Z
Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.
Dividends. A single payment made annually out of accumulated profits.
Salary. A fixed monthly income you pay yourself to cover your living expenses.
Sole trader. You're running your business as an individual with an unlimited responsibility
Individual pension and social contributions account is optional for those who entered the labor force after 31 December, 2014.
We are using the highest rate at 1.1%.
19.8% for people born before 1 January, 1960; and 14.8% for those born after 31 December, 1959.
19.8% for people born before 1 January, 1960; and 14.8% for those born after 31 December, 1959.
We are using the highest rate at 1.1%.
Estimated living cost is ₽11776 per week
Source of data for Varna model
-
Personal income tax (English)
Last time retrieved: 2019-09-29T23:42:42Z
-
Corporate tax on the annual taxable profit (English)
Last time retrieved: 2019-09-29T23:42:42Z
-
Withholding taxes (English)
Last time retrieved: 2019-09-29T23:42:42Z
-
Осигурителен доход (Bulgarian)
Last time retrieved: 2019-09-29T23:42:42Z
-
Social Security Programs Throughout the World: Europe, 2018 - Bulgaria (English)
Last time retrieved: 2019-09-29T23:42:42Z
Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.
Dividends. A single payment made annually out of accumulated profits.
Salary. A fixed monthly income you pay yourself to cover your living expenses.
Sole trader. You're running your business as an individual with an unlimited responsibility
Estimated living cost is ₽20837 per week
Source of data for Larnaca model
-
Direct Taxation (English)
Last time retrieved: 2019-09-30T00:42:42Z
-
Φορολογικοί Συντελεστές (Greek)
Last time retrieved: 2019-09-30T00:42:42Z
-
Amount of contribution of Self-employed to SIF 2019 (English)
Last time retrieved: 2019-09-30T00:42:42Z
-
Direct Taxation (English)
Last time retrieved: 2019-09-30T00:42:42Z
-
How is the GHS financed? (English)
Last time retrieved: 2019-09-30T00:42:42Z
Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.
Dividends. A single payment made annually out of accumulated profits.
Salary. A fixed monthly income you pay yourself to cover your living expenses.
Sole trader. You're running your business as an individual with an unlimited responsibility
Estimated living cost is ₽29190 per week
Source of data for Limassol model
-
Direct Taxation (English)
Last time retrieved: 2019-09-30T00:42:42Z
-
Φορολογικοί Συντελεστές (Greek)
Last time retrieved: 2019-09-30T00:42:42Z
-
Amount of contribution of Self-employed to SIF 2019 (English)
Last time retrieved: 2019-09-30T00:42:42Z
-
Direct Taxation (English)
Last time retrieved: 2019-09-30T00:42:42Z
-
How is the GHS financed? (English)
Last time retrieved: 2019-09-30T00:42:42Z
Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.
Dividends. A single payment made annually out of accumulated profits.
Salary. A fixed monthly income you pay yourself to cover your living expenses.
Sole trader. You're running your business as an individual with an unlimited responsibility
Estimated living cost is ₽20772 per week
Source of data for Brno model
-
Zaměstnanci - zaměstnavatelé (Czech)
Last time retrieved: 2019-09-30T01:42:42Z
Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.
Dividends. A single payment made annually out of accumulated profits.
Salary. A fixed monthly income you pay yourself to cover your living expenses.
Sole trader. You're running your business as an individual with an unlimited responsibility
Estimated living cost is ₽25597 per week
Source of data for Prague model
-
Zaměstnanci - zaměstnavatelé (Czech)
Last time retrieved: 2019-09-30T01:42:42Z
Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.
Dividends. A single payment made annually out of accumulated profits.
Salary. A fixed monthly income you pay yourself to cover your living expenses.
Sole trader. You're running your business as an individual with an unlimited responsibility
Estimated living cost is ₽43476 per week
Source of data for Copenhagen model
-
Centrale beløbsgrænser i skattelovgivningen 2018-2020 - Skatteministeriet (Danish)
Last time retrieved: 2019-09-30T09:42:42Z
-
Centrale skattesatser i skattelovgivningen 2018-2020 - Skatteministeriet (Danish)
Last time retrieved: 2019-09-30T09:42:42Z
-
Local government personal taxation by region and tax rate - StatBank Denmark - data and statistics (Danish)
Last time retrieved: 2019-09-30T09:42:42Z
-
Social Security Programs Throughout the World: Europe, 2018 - Denmark (English)
Last time retrieved: 2019-09-30T09:42:42Z
Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.
Dividends. A single payment made annually out of accumulated profits.
Salary. A fixed monthly income you pay yourself to cover your living expenses.
Sole trader. You're running your business as an individual with an unlimited responsibility
Estimated living cost is ₽21737 per week
Source of data for Tallinn model
-
Tax rates | Estonian Tax and Customs Board (English)
Last time retrieved: 2019-09-29T17:42:42Z
-
Social tax | Estonian Tax and Customs Board (English)
Last time retrieved: 2019-09-29T17:42:42Z
-
Calculating the amount of tax-free income on the TSD declaration changes beginning from 1 January 2018 | Estonian Tax and Customs Board (English)
Last time retrieved: 2019-09-29T17:42:42Z
-
Social Security Programs Throughout the World: Europe, 2018 - Estonia (English)
Last time retrieved: 2019-09-29T17:42:42Z
Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.
Dividends. A single payment made annually out of accumulated profits.
Salary. A fixed monthly income you pay yourself to cover your living expenses.
Sole trader. You're running your business as an individual with an unlimited responsibility
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
Finish residents use 75% of income from dividends as a base for income tax.
Estimated living cost is ₽34552 per week
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.
Source of data for Helsinki model
-
Valtion tuloveroasteikko 2019 - Verohallinto (Finnish)
Last time retrieved: 2019-09-30T11:42:42Z
-
Osittain verovelvollisten yhteisöjen ja yhteisetuuksien tuloveroprosentit 2017–2019 - Verohallinto (Finnish)
Last time retrieved: 2019-09-30T11:42:42Z
-
Kuntien ja seurakuntien tuloveroprosenteista vuonna 2019 - Verohallinto (Finnish)
Last time retrieved: 2019-09-30T11:42:42Z
-
Sosiaalivakuutusmaksut - Verohallinto (Finnish)
Last time retrieved: 2019-09-30T11:42:42Z
-
Peitelty osinko - Verohallinto (Finish)
Last time retrieved: 2019-09-30T11:42:42Z
Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.
Dividends. A single payment made annually out of accumulated profits.
Salary. A fixed monthly income you pay yourself to cover your living expenses.
Sole trader. You're running your business as an individual with an unlimited responsibility
Estimated living cost is ₽27740 per week
Source of data for Marseille model
-
Code général des impôts - Article 197 En savoir plus sur cet article... | Legifrance (French)
Last time retrieved: 2019-09-30T11:42:42Z
-
Code général des impôts - Section 0I : Contribution exceptionnelle sur les hauts revenus | Legifrance (French)
Last time retrieved: 2019-09-30T11:42:42Z
-
Code général des impôts - 4 quater : Déductibilité partielle de la contribution sociale généralisée | Legifrance (French)
Last time retrieved: 2019-09-30T11:42:42Z
-
Code de la sécurité sociale - Section 1 : De la contribution sociale sur les revenus d'activité et sur les revenus de remplacement | Legifrance (French)
Last time retrieved: 2019-09-30T11:42:42Z
-
Smic (Salaire minimum de croissance) | service-public.fr (French)
Last time retrieved: 2019-09-30T11:42:42Z
-
The French social security system - Rates and ceilings of Social Security and unemployment contributions (English)
Last time retrieved: 2019-09-30T11:42:42Z
-
France's social security scheme for self-employed workers (English)
Last time retrieved: 2019-09-30T11:42:42Z
-
France - Taxes on corporate income (English)
Last time retrieved: 2019-09-30T11:42:42Z
Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.
Dividends. A single payment made annually out of accumulated profits.
Salary. A fixed monthly income you pay yourself to cover your living expenses.
Sole trader. You're running your business as an individual with an unlimited responsibility
Estimated living cost is ₽30791 per week
Source of data for Nice model
-
Code général des impôts - Article 197 En savoir plus sur cet article... | Legifrance (French)
Last time retrieved: 2019-09-30T11:42:42Z
-
Code général des impôts - Section 0I : Contribution exceptionnelle sur les hauts revenus | Legifrance (French)
Last time retrieved: 2019-09-30T11:42:42Z
-
Code général des impôts - 4 quater : Déductibilité partielle de la contribution sociale généralisée | Legifrance (French)
Last time retrieved: 2019-09-30T11:42:42Z
-
Code de la sécurité sociale - Section 1 : De la contribution sociale sur les revenus d'activité et sur les revenus de remplacement | Legifrance (French)
Last time retrieved: 2019-09-30T11:42:42Z
-
Smic (Salaire minimum de croissance) | service-public.fr (French)
Last time retrieved: 2019-09-30T11:42:42Z
-
The French social security system - Rates and ceilings of Social Security and unemployment contributions (English)
Last time retrieved: 2019-09-30T11:42:42Z
-
France's social security scheme for self-employed workers (English)
Last time retrieved: 2019-09-30T11:42:42Z
-
France - Taxes on corporate income (English)
Last time retrieved: 2019-09-30T11:42:42Z
Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.
Dividends. A single payment made annually out of accumulated profits.
Salary. A fixed monthly income you pay yourself to cover your living expenses.
Sole trader. You're running your business as an individual with an unlimited responsibility
Estimated living cost is ₽43467 per week
Source of data for Paris model
-
Code général des impôts - Article 197 En savoir plus sur cet article... | Legifrance (French)
Last time retrieved: 2019-09-30T11:42:42Z
-
Code général des impôts - Section 0I : Contribution exceptionnelle sur les hauts revenus | Legifrance (French)
Last time retrieved: 2019-09-30T11:42:42Z
-
Code général des impôts - 4 quater : Déductibilité partielle de la contribution sociale généralisée | Legifrance (French)
Last time retrieved: 2019-09-30T11:42:42Z
-
Code de la sécurité sociale - Section 1 : De la contribution sociale sur les revenus d'activité et sur les revenus de remplacement | Legifrance (French)
Last time retrieved: 2019-09-30T11:42:42Z
-
Smic (Salaire minimum de croissance) | service-public.fr (French)
Last time retrieved: 2019-09-30T11:42:42Z
-
The French social security system - Rates and ceilings of Social Security and unemployment contributions (English)
Last time retrieved: 2019-09-30T11:42:42Z
-
France's social security scheme for self-employed workers (English)
Last time retrieved: 2019-09-30T11:42:42Z
-
France - Taxes on corporate income (English)
Last time retrieved: 2019-09-30T11:42:42Z
Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.
Dividends. A single payment made annually out of accumulated profits.
Salary. A fixed monthly income you pay yourself to cover your living expenses.
Sole trader. You're running your business as an individual with an unlimited responsibility
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%.
A sole-trader will lose its microenterprise status when the turnover exceeds 500,000 GEL for the last two consecutive years.
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%.
Estimated living cost is ₽5823 per week
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.
Source of data for Batumi model
-
Article 81 – Tax rate - TAX CODE OF GEORGIA (English)
Last time retrieved: 2019-09-30T15:42:42Z
-
Article 99 – Tax exemption - TAX CODE OF GEORGIA (English)
Last time retrieved: 2019-09-30T15:42:42Z
-
Article 89 – Granting the status of a small business (English)
Last time retrieved: 2019-09-30T15:42:42Z
-
Article 90 – Taxable income of small business and tax rates (English)
Last time retrieved: 2019-09-30T15:42:42Z
Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.
Dividends. A single payment made annually out of accumulated profits.
Salary. A fixed monthly income you pay yourself to cover your living expenses.
Sole trader. You're running your business as an individual with an unlimited responsibility
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%.
A sole-trader will lose its microenterprise status when the turnover exceeds 500,000 GEL for the last two consecutive years.
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%.
Estimated living cost is ₽9073 per week
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.
Source of data for Tbilisi model
-
Article 81 – Tax rate - TAX CODE OF GEORGIA (English)
Last time retrieved: 2019-09-30T15:42:42Z
-
Article 99 – Tax exemption - TAX CODE OF GEORGIA (English)
Last time retrieved: 2019-09-30T15:42:42Z
-
Article 89 – Granting the status of a small business (English)
Last time retrieved: 2019-09-30T15:42:42Z
-
Article 90 – Taxable income of small business and tax rates (English)
Last time retrieved: 2019-09-30T15:42:42Z
Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.
Dividends. A single payment made annually out of accumulated profits.
Salary. A fixed monthly income you pay yourself to cover your living expenses.
Sole trader. You're running your business as an individual with an unlimited responsibility
Pension contribution is not mandatory for self-employed except for writers, artists and musicians who should pay standard rates to Künstlersozialkasse.
Solidarity surcharge is an additional fee on income tax, capital gains tax and corporate tax. It is justified by the cost of German reunification.
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.
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.
Pension contribution is not mandatory for self-employed except for writers, artists and musicians who should pay standard rates to Künstlersozialkasse.
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.
Solidarity surcharge is an additional fee on income tax, capital gains tax and corporate tax. It is justified by the cost of German reunification.
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.
Solidarity surcharge is an additional fee on income tax, capital gains tax and corporate tax. It is justified by the cost of German reunification.
Solidarity surcharge is an additional fee on income tax, capital gains tax and corporate tax. It is justified by the cost of German reunification.
Estimated living cost is ₽34745 per week
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.
Source of data for Berlin model
-
§ 32a Einkommensteuertarif EStG - Einzelnorm (German)
Last time retrieved: 2019-09-30T17:42:42Z
-
§ 4 Zuschlagsatz SolzG 1995 - Einzelnorm (German)
Last time retrieved: 2019-09-30T17:42:42Z
-
§ 8 Nachversicherung, Versorgungsausgleich und Rentensplitting SGB 6 - Einzelnorm (German)
Last time retrieved: 2019-09-30T17:42:42Z
-
§ 169 Beitragstragung bei selbständig Tätigen SGB 6 - Einzelnorm (German)
Last time retrieved: 2019-09-30T17:42:42Z
-
§ 23 Steuersatz KStG - Einzelnorm (German)
Last time retrieved: 2019-09-30T17:42:42Z
-
§ 11 Steuermesszahl und Steuermessbetrag GewStG - Einzelnorm (German)
Last time retrieved: 2019-09-30T17:42:42Z
-
Steuereinnahmen - Hebesätze der Realsteuern - Ausgabe 2018 - Gemeinschaftsveröffentlichung - Statistisches Bundesamt (German)
Last time retrieved: 2019-09-30T17:42:42Z
-
Zahlenbericht der Privaten Krankenversicherung 2017 (German)
Last time retrieved: 2019-09-30T17:42:42Z
Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.
Dividends. A single payment made annually out of accumulated profits.
Salary. A fixed monthly income you pay yourself to cover your living expenses.
Sole trader. You're running your business as an individual with an unlimited responsibility
Pension contribution is not mandatory for self-employed except for writers, artists and musicians who should pay standard rates to Künstlersozialkasse.
Solidarity surcharge is an additional fee on income tax, capital gains tax and corporate tax. It is justified by the cost of German reunification.
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.
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.
Pension contribution is not mandatory for self-employed except for writers, artists and musicians who should pay standard rates to Künstlersozialkasse.
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.
Solidarity surcharge is an additional fee on income tax, capital gains tax and corporate tax. It is justified by the cost of German reunification.
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.
Solidarity surcharge is an additional fee on income tax, capital gains tax and corporate tax. It is justified by the cost of German reunification.
Solidarity surcharge is an additional fee on income tax, capital gains tax and corporate tax. It is justified by the cost of German reunification.
Estimated living cost is ₽27259 per week
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.
Source of data for Dresden model
-
§ 32a Einkommensteuertarif EStG - Einzelnorm (German)
Last time retrieved: 2019-09-30T17:42:42Z
-
§ 4 Zuschlagsatz SolzG 1995 - Einzelnorm (German)
Last time retrieved: 2019-09-30T17:42:42Z
-
§ 8 Nachversicherung, Versorgungsausgleich und Rentensplitting SGB 6 - Einzelnorm (German)
Last time retrieved: 2019-09-30T17:42:42Z
-
§ 169 Beitragstragung bei selbständig Tätigen SGB 6 - Einzelnorm (German)
Last time retrieved: 2019-09-30T17:42:42Z
-
§ 23 Steuersatz KStG - Einzelnorm (German)
Last time retrieved: 2019-09-30T17:42:42Z
-
§ 11 Steuermesszahl und Steuermessbetrag GewStG - Einzelnorm (German)
Last time retrieved: 2019-09-30T17:42:42Z
-
Steuereinnahmen - Hebesätze der Realsteuern - Ausgabe 2018 - Gemeinschaftsveröffentlichung - Statistisches Bundesamt (German)
Last time retrieved: 2019-09-30T17:42:42Z
-
Zahlenbericht der Privaten Krankenversicherung 2017 (German)
Last time retrieved: 2019-09-30T17:42:42Z
Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.
Dividends. A single payment made annually out of accumulated profits.
Salary. A fixed monthly income you pay yourself to cover your living expenses.
Sole trader. You're running your business as an individual with an unlimited responsibility
Pension contribution is not mandatory for self-employed except for writers, artists and musicians who should pay standard rates to Künstlersozialkasse.
Solidarity surcharge is an additional fee on income tax, capital gains tax and corporate tax. It is justified by the cost of German reunification.
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.
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.
Pension contribution is not mandatory for self-employed except for writers, artists and musicians who should pay standard rates to Künstlersozialkasse.
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.
Solidarity surcharge is an additional fee on income tax, capital gains tax and corporate tax. It is justified by the cost of German reunification.
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.
Solidarity surcharge is an additional fee on income tax, capital gains tax and corporate tax. It is justified by the cost of German reunification.
Solidarity surcharge is an additional fee on income tax, capital gains tax and corporate tax. It is justified by the cost of German reunification.
Estimated living cost is ₽35354 per week
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.
Source of data for Hamburg model
-
§ 32a Einkommensteuertarif EStG - Einzelnorm (German)
Last time retrieved: 2019-09-30T17:42:42Z
-
§ 4 Zuschlagsatz SolzG 1995 - Einzelnorm (German)
Last time retrieved: 2019-09-30T17:42:42Z
-
§ 8 Nachversicherung, Versorgungsausgleich und Rentensplitting SGB 6 - Einzelnorm (German)
Last time retrieved: 2019-09-30T17:42:42Z
-
§ 169 Beitragstragung bei selbständig Tätigen SGB 6 - Einzelnorm (German)
Last time retrieved: 2019-09-30T17:42:42Z
-
§ 23 Steuersatz KStG - Einzelnorm (German)
Last time retrieved: 2019-09-30T17:42:42Z
-
§ 11 Steuermesszahl und Steuermessbetrag GewStG - Einzelnorm (German)
Last time retrieved: 2019-09-30T17:42:42Z
-
Steuereinnahmen - Hebesätze der Realsteuern - Ausgabe 2018 - Gemeinschaftsveröffentlichung - Statistisches Bundesamt (German)
Last time retrieved: 2019-09-30T17:42:42Z
-
Zahlenbericht der Privaten Krankenversicherung 2017 (German)
Last time retrieved: 2019-09-30T17:42:42Z
Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.
Dividends. A single payment made annually out of accumulated profits.
Salary. A fixed monthly income you pay yourself to cover your living expenses.
Sole trader. You're running your business as an individual with an unlimited responsibility
Pension contribution is not mandatory for self-employed except for writers, artists and musicians who should pay standard rates to Künstlersozialkasse.
Solidarity surcharge is an additional fee on income tax, capital gains tax and corporate tax. It is justified by the cost of German reunification.
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.
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.
Pension contribution is not mandatory for self-employed except for writers, artists and musicians who should pay standard rates to Künstlersozialkasse.
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.
Solidarity surcharge is an additional fee on income tax, capital gains tax and corporate tax. It is justified by the cost of German reunification.
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.
Solidarity surcharge is an additional fee on income tax, capital gains tax and corporate tax. It is justified by the cost of German reunification.
Solidarity surcharge is an additional fee on income tax, capital gains tax and corporate tax. It is justified by the cost of German reunification.
Estimated living cost is ₽41228 per week
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.
Source of data for Munich model
-
§ 32a Einkommensteuertarif EStG - Einzelnorm (German)
Last time retrieved: 2019-09-30T17:42:42Z
-
§ 4 Zuschlagsatz SolzG 1995 - Einzelnorm (German)
Last time retrieved: 2019-09-30T17:42:42Z
-
§ 8 Nachversicherung, Versorgungsausgleich und Rentensplitting SGB 6 - Einzelnorm (German)
Last time retrieved: 2019-09-30T17:42:42Z
-
§ 169 Beitragstragung bei selbständig Tätigen SGB 6 - Einzelnorm (German)
Last time retrieved: 2019-09-30T17:42:42Z
-
§ 23 Steuersatz KStG - Einzelnorm (German)
Last time retrieved: 2019-09-30T17:42:42Z
-
§ 11 Steuermesszahl und Steuermessbetrag GewStG - Einzelnorm (German)
Last time retrieved: 2019-09-30T17:42:42Z
-
Steuereinnahmen - Hebesätze der Realsteuern - Ausgabe 2018 - Gemeinschaftsveröffentlichung - Statistisches Bundesamt (German)
Last time retrieved: 2019-09-30T17:42:42Z
-
Zahlenbericht der Privaten Krankenversicherung 2017 (German)
Last time retrieved: 2019-09-30T17:42:42Z
Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.
Dividends. A single payment made annually out of accumulated profits.
Salary. A fixed monthly income you pay yourself to cover your living expenses.
Sole trader. You're running your business as an individual with an unlimited responsibility
Estimated living cost is ₽20214 per week
Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.
Dividends. A single payment made annually out of accumulated profits.
Salary. A fixed monthly income you pay yourself to cover your living expenses.
Sole trader. You're running your business as an individual with an unlimited responsibility
Estimated living cost is ₽19859 per week
Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.
Dividends. A single payment made annually out of accumulated profits.
Salary. A fixed monthly income you pay yourself to cover your living expenses.
Sole trader. You're running your business as an individual with an unlimited responsibility
As of 2018, the minimum salary of a managing director was set at 180,500 HUF per month.
The minimum wage is 138,000 HUF per month.
As of 2018, the minimum salary of a managing director was set at 180,500 HUF per month.
The minimum wage is 138,000 HUF per month.
Estimated living cost is ₽17866 per week
Source of data for Budapest model
-
Short summary of the taxation of private persons in 2017 (English)
Last time retrieved: 2019-09-30T22:42:42Z
-
A short summary on the taxation of business associations (English)
Last time retrieved: 2019-09-30T22:42:42Z
-
Hungary - Significant developments in individual taxation (English)
Last time retrieved: 2019-09-30T22:42:42Z
-
Hungary - Significant developments in corporate taxation (English)
Last time retrieved: 2019-09-30T22:42:42Z
-
Social Security Programs Throughout the World: Europe, 2018 - Hungary (English)
Last time retrieved: 2019-09-30T22:42:42Z
Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.
Dividends. A single payment made annually out of accumulated profits.
Salary. A fixed monthly income you pay yourself to cover your living expenses.
Sole trader. You're running your business as an individual with an unlimited responsibility
Corporate income tax will depend on a type of legal entity. For LLC and Limited Partnership it is set at 20%. All other entities pay 37.6%.
Estimated living cost is ₽43571 per week
Additional information
It is very difficult to get a residence permit on a basis of self-employment for a Third Country National (non-EU/EFTA/Swiss and without a long-term EU resident permit). EU/EFTA nationals and long-term EU resident permit holders can register self-employed and apply for a permanent residence.
Source of data for Reykjavik model
-
1. mgr. 66. gr. laga nr. 90/2003, um tekjuskatt (Icelandic)
Last time retrieved: 2019-10-01T10:42:42Z
-
A-liður 67. gr. laga nr. 90/21003, um tekjuskatt (Icelandic)
Last time retrieved: 2019-10-01T10:42:42Z
-
Staðgreiðsla 2019 | 2019 | Ríkisskattstjóri (Icelandic)
Last time retrieved: 2019-10-01T10:42:42Z
-
Álagningarhlutfall útsvars tekjuárið 2019 | Reykjavik (Icelandic)
Last time retrieved: 2019-10-01T10:42:42Z
-
Álagningarseðill og forsendur 2019 | 2019 | Ríkisskattstjóri (Icelandic)
Last time retrieved: 2019-10-01T10:42:42Z
-
Tryggingagjald | Ríkisskattstjóri (Icelandic)
Last time retrieved: 2019-10-01T10:42:42Z
Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.
Dividends. A single payment made annually out of accumulated profits.
Salary. A fixed monthly income you pay yourself to cover your living expenses.
Sole trader. You're running your business as an individual with an unlimited responsibility
Estimated living cost is ₽51266 per week
Additional information
To obtain permanent residence for non EEA/Swiss nationals, it is required to invest a huge amount - at least €1 million aggregate investment into a new or an existing Irish business, for a minimum of three years.
Source of data for Dublin model
-
Tax rates, bands and reliefs (English)
Last time retrieved: 2019-10-02T10:42:42Z
-
Corporation Tax (CT) (English)
Last time retrieved: 2019-10-02T10:42:42Z
-
Pay Related Social Insurance(PRSI) Contributions and Classes - Explained (English)
Last time retrieved: 2019-10-02T10:42:42Z
-
Standard rates and thresholds of USC (English)
Last time retrieved: 2019-10-02T10:42:42Z
-
What payments and income are exempt from USC? (English)
Last time retrieved: 2019-10-02T10:42:42Z
Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.
Dividends. A single payment made annually out of accumulated profits.
Salary. A fixed monthly income you pay yourself to cover your living expenses.
Sole trader. You're running your business as an individual with an unlimited responsibility
Estimated living cost is ₽37975 per week
Source of data for Milan model
-
Articolo 11 - Determinazione dell'imposta - del TUIR (Italian)
Last time retrieved: 2019-10-02T16:42:42Z
-
Addizionale regionale all'IRPEF (Italian)
Last time retrieved: 2019-10-02T16:42:42Z
-
Addizionale comunale all'IRPEF (Italian)
Last time retrieved: 2019-10-02T16:42:42Z
-
Articolo 27 - Ritenuta sui dividendi - 27 del decreto del Presidente della Repubblica 29 settembre 1973, n. 600 (Italian)
Last time retrieved: 2019-10-02T16:42:42Z
-
Taxes on corporate income - Agenzia delle Entrate (English)
Last time retrieved: 2019-10-02T16:42:42Z
-
Addizionale regionale all'IRAP (Italian)
Last time retrieved: 2019-10-02T16:42:42Z
-
Gestione Separata: aliquote contributive (Italian)
Last time retrieved: 2019-10-02T16:42:42Z
Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.
Dividends. A single payment made annually out of accumulated profits.
Salary. A fixed monthly income you pay yourself to cover your living expenses.
Sole trader. You're running your business as an individual with an unlimited responsibility