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
₽ 102000
per

Your estimated
City
free-cash

Valencia , Spain
₽42171
₽30530
₽34421
₽46217
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
-
-
-
102 000
unemployment
-
-
-
525
income
-
-
-
22 809
other
-
-
-
75
accident
-
-
-
676
pensions
-
-
-
21 233
total
-
-
-
45 318
Employee
29 932
-
78 080
-
unemployment
464
-
1 163
-
pensions
1 407
-
3 527
-
income
5 771
-
20 523
-
other
29
-
75
-
total
7 671
-
25 288
-
Employer
29 932
-
78 080
-
pensions
7 063
-
17 708
-
accident
593
-
1 486
-
unemployment
1 647
-
4 126
-
other
240
-
601
-
total
9 543
-
23 921
-
Corporate
62 525
102 000
-
-
income

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

9 378
15 301
-
-
total
9 378
15 301
-
-
Dividends
53 146
86 699
-
-
withholding
10 976
18 221
-
-
total
10 976
18 221
-
-
Income
102 000
102 000
102 000
102 000
Total tax
37 568
33 522
49 209
45 318
After tax
64 432
68 478
52 791
56 682
Living cost
22 261
22 261
22 261
22 261
Free-cash
42 171
46 217
30 530
34 421

Estimated living cost  is ₽22261 per week

₽15026
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2140
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽390
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4705
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Bratislava , Slovakia
₽47904
₽37216
₽32993
₽53368
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
-
-
-
102 000
pensions

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

-
-
-
24 481
income
-
-
-
13 622
other
-
-
-
4 845
health
-
-
-
4 489
total
-
-
-
47 437
Employee
29 392
-
81 470
-
health
412
-
1 140
-
unemployment
293
-
814
-
pensions

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

2 057
-
5 702
-
income
5 060
-
15 029
-
total
7 822
-
22 685
-
Employer
29 392
-
81 470
-
health
412
-
1 140
-
pensions

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

4 997
-
13 850
-
accident
235
-
651
-
unemployment
293
-
814
-
other
1 470
-
4 074
-
total
7 407
-
20 529
-
Corporate
65 200
102 000
-
-
income
13 692
21 421
-
-
total
13 692
21 421
-
-
Dividends
51 508
80 579
-
-
withholding
3 605
5 641
-
-
total
3 605
5 641
-
-
Income
102 000
102 000
102 000
102 000
Total tax
32 526
27 062
43 214
47 437
After tax
69 474
74 938
58 786
54 563
Living cost
21 570
21 570
21 570
21 570
Free-cash
47 904
53 368
37 216
32 993

Estimated living cost  is ₽21570 per week

₽15241
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1456
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽347
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4526
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Varna , Bulgaria
₽72816
₽72071
₽68510
₽76581
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
-
-
-
102 000
pensions

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

-
-
-
4 191
unemployment
-
-
-
113
income
-
-
-
15 300
health
-
-
-
3 257
total
-
-
-
22 861
Employee
14 075
-
96 444
-
health
647
-
1 303
-
accident

We are using the highest rate at 1.1%.

155
-
311
-
pensions

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

1 236
-
2 486
-
income
1 407
-
9 645
-
total
3 445
-
13 745
-
Employer
14 075
-
96 444
-
health
971
-
1 954
-
pensions

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

1 551
-
3 120
-
accident

We are using the highest rate at 1.1%.

155
-
311
-
unemployment
84
-
170
-
total
2 761
-
5 555
-
Corporate
85 164
102 000
-
-
income
8 517
10 200
-
-
total
8 517
10 200
-
-
Dividends
76 647
91 800
-
-
withholding
3 832
4 590
-
-
total
3 832
4 590
-
-
Income
102 000
102 000
102 000
102 000
Total tax
18 555
14 790
19 300
22 861
After tax
83 445
87 210
82 700
79 139
Living cost
10 629
10 629
10 629
10 629
Free-cash
72 816
76 581
72 071
68 510

Estimated living cost  is ₽10629 per week

₽6206
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽759
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽282
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3383
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Nice , France
₽28493
₽32890
₽30443
₽23713
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
-
-
-
102 000
income
-
-
-
12 692
other
-
-
-
3 161
health
-
-
-
3 045
social contributions
-
-
-
2 906
pensions
-
-
-
22 057
surtax
-
-
-
-
total
-
-
-
43 861
Employee
34 646
-
81 264
-
pensions
3 917
-
4 670
-
income
2 045
-
13 696
-
social contributions
988
-
2 315
-
surtax
-
-
-
-
total
6 950
-
20 681
-
Employer
34 646
-
81 264
-
health
2 426
-
6 358
-
social contributions
104
-
244
-
pensions
5 692
-
8 036
-
unemployment
1 403
-
3 291
-
other
1 195
-
2 804
-
total
10 820
-
20 733
-
Corporate
56 535
102 000
-
-
income
15 830
28 559
-
-
surtax
-
-
-
-
total
15 830
28 559
-
-
Dividends
40 704
73 441
-
-
social contributions
7 000
12 632
-
-
surtax
-
-
-
-
withholding
5 211
9 400
-
-
total
12 211
22 032
-
-
Income
102 000
102 000
102 000
102 000
Total tax
45 811
50 591
41 414
43 861
After tax
56 189
51 409
60 586
58 139
Living cost
27 696
27 696
27 696
27 696
Free-cash
28 493
23 713
32 890
30 443

Estimated living cost  is ₽27696 per week

₽17463
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2252
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽472
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7510
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Rotterdam , Netherlands
₽11024
₽22265
₽24785
₽15984
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
-
-
-
102 000
pensions
-
-
-
9 484
income
-
-
-
23 838
health
-
-
-
9 982
total
-
-
-
43 304
Employee
69 129
69 129
86 956
-
health
10 611
9 025
9 982
-
pensions
12 443
9 484
9 484
-
income

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

11 315
11 315
11 315
-
total
34 369
29 824
30 781
-
Employer
69 129
69 129
86 956
-
health
4 805
4 805
5 971
-
pensions
4 811
4 811
5 980
-
unemployment
2 489
2 489
3 092
-
total
12 105
12 105
15 043
-
Corporate
21 614
20 766
-
-
income
4 323
4 154
-
-
total
4 323
4 154
-
-
Dividends
17 291
16 612
-
-
income
3 675
3 530
-
-
withholding
2 593
2 492
-
-
total
6 268
6 022
-
-
Income
102 000
102 000
102 000
102 000
Total tax
57 065
52 105
45 824
43 304
After tax
44 935
49 895
56 176
58 696
Living cost
33 911
33 911
33 911
33 911
Free-cash
11 024
15 984
22 265
24 785

Estimated living cost  is ₽33911 per week

₽24032
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3057
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽539
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6283
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Dresden , Germany
₽35949
₽43436
₽33299
₽26991
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.

-
-
-
102 000
trade
-
-
-
10 137
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.

-
-
-
27 028
health

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

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

-
-
-
5 530
surtax

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

-
-
-
1 487
total
-
-
-
44 182
Employee

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

30 962
-
102 000
-
health

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

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

5 530
-
5 530
-
income

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

865
-
27 028
-
surtax

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

48
-
1 487
-
total
6 443
-
34 045
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
71 038
102 000
-
-
income
10 655
15 301
-
-
trade
11 188
16 066
-
-
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.

585
842
-
-
chamber of commerce
224
269
-
-
total
22 652
32 478
-
-
Dividends
48 385
69 523
-
-
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.

648
939
-
-
withholding
11 789
17 073
-
-
total
12 437
18 012
-
-
Income
102 000
102 000
102 000
102 000
Total tax
41 532
50 490
34 045
44 182
After tax
60 468
51 510
67 955
57 818
Living cost
24 519
24 519
24 519
24 519
Free-cash
35 949
26 991
43 436
33 299

Estimated living cost  is ₽24519 per week

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

Additional information

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

Larnaca , Cyprus
₽51397
₽51628
₽52713
₽55801
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
-
-
-
102 000
income
-
-
-
14 846
health
-
-
-
2 601
social contributions
-
-
-
13 098
total
-
-
-
30 545
Employee
62 247
62 247
93 305
-
health
482
1 058
1 587
-
income
6 778
5 762
14 380
-
social contributions
2 353
5 166
6 968
-
total
9 613
11 986
22 935
-
Employer
62 247
62 247
93 305
-
health
524
1 152
1 727
-
social contributions
2 353
5 166
6 968
-
total
2 877
6 318
8 695
-
Corporate
70 767
33 434
-
-
income
8 845
4 180
-
-
total
8 845
4 180
-
-
Dividends
61 921
29 254
-
-
withholding
10 526
4 973
-
-
total
10 526
4 973
-
-
Income
102 000
102 000
102 000
102 000
Total tax
31 861
27 457
31 630
30 545
After tax
70 139
74 543
70 370
71 455
Living cost
18 742
18 742
18 742
18 742
Free-cash
51 397
55 801
51 628
52 713

Estimated living cost  is ₽18742 per week

₽11233
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1839
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽415
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5257
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Lisbon , Portugal
₽31812
₽24104
₽30594
₽32625
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.

-
-
-
102 000
income
-
-
-
10 569
social contributions

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

-
-
-
35 445
surtax
-
-
-
-
total
-
-
-
46 014
Employee
37 231
-
82 424
-
income
7 744
-
23 861
-
social contributions
4 095
-
9 067
-
surtax
-
-
-
-
total
11 839
-
32 928
-
Employer
37 231
-
82 424
-
social contributions
8 842
-
19 576
-
total
8 842
-
19 576
-
Corporate
55 927
102 000
-
-
income
11 744
21 421
-
-
surtax
-
-
-
-
total
11 744
21 421
-
-
Dividends
44 182
80 579
-
-
withholding
12 371
22 562
-
-
total
12 371
22 562
-
-
Income
102 000
102 000
102 000
102 000
Total tax
44 796
43 983
52 504
46 014
After tax
57 204
58 017
49 496
55 986
Living cost
25 392
25 392
25 392
25 392
Free-cash
31 812
32 625
24 104
30 594

Estimated living cost  is ₽25392 per week

₽18998
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1498
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽424
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4472
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Batumi , Georgia
₽89719
₽75553
₽94933
₽90853
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%.

-
-
-
102 000
microenterprise

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

-
-
-
1 020
total
-
-
-
1 020
Employee
7 559
-
102 000
-
income
1 512
-
20 400
-
total
1 512
-
20 400
-
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%.

94 441
102 000
-
-
total
-
-
-
-
Dividends
94 441
102 000
-
-
withholding
4 722
5 100
-
-
total
4 722
5 100
-
-
Income
102 000
102 000
102 000
102 000
Total tax
6 234
5 100
20 400
1 020
After tax
95 766
96 900
81 600
100 980
Living cost
6 047
6 047
6 047
6 047
Free-cash
89 719
90 853
75 553
94 933

Estimated living cost  is ₽6047 per week

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

Additional information

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

Ljubljana , Slovenia
₽41742
₽27215
₽30134
₽48514
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.

-
-
-
102 000
pensions
-
-
-
18 628
unemployment
-
-
-
154
income
-
-
-
21 333
health
-
-
-
10 038
total
-
-
-
50 153
Employee

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

35 797
-
88 259
-
health
2 312
-
5 701
-
unemployment
51
-
123
-
pensions
5 549
-
13 680
-
income
6 173
-
19 827
-
total
14 085
-
39 331
-
Employer

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

35 797
-
88 259
-
health
2 384
-
5 877
-
pensions
3 168
-
7 812
-
unemployment
22
-
52
-
total
5 574
-
13 741
-
Corporate
60 630
102 000
-
-
income
11 520
19 381
-
-
total
11 520
19 381
-
-
Dividends
49 110
82 619
-
-
withholding
7 366
12 392
-
-
total
7 366
12 392
-
-
Income
102 000
102 000
102 000
102 000
Total tax
38 545
31 773
53 072
50 153
After tax
63 455
70 227
48 928
51 847
Living cost
21 713
21 713
21 713
21 713
Free-cash
41 742
48 514
27 215
30 134

Estimated living cost  is ₽21713 per week

₽14901
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1392
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽421
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5000
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Sliema , Malta
₽35466
₽45616
₽44447
₽32638
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.

-
-
-
102 000
income
-
-
-
23 043
health

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

-
-
-
5 125
total
-
-
-
28 168
Employee
37 135
-
98 276
-
social contributions
3 721
-
3 724
-
income
4 029
-
19 551
-
total
7 750
-
23 275
-
Employer
37 135
-
98 276
-
social contributions
3 721
-
3 724
-
total
3 721
-
3 724
-
Corporate
61 144
102 000
-
-
income
21 401
35 700
-
-
total
21 401
35 700
-
-
Dividends
39 743
66 300
-
-
social contributions
4 277
4 277
-
-
total
4 277
4 277
-
-
Income
102 000
102 000
102 000
102 000
Total tax
37 149
39 977
26 999
28 168
After tax
64 851
62 023
75 001
73 832
Living cost
29 385
29 385
29 385
29 385
Free-cash
35 466
32 638
45 616
44 447

Estimated living cost  is ₽29385 per week

₽19356
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2317
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽450
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7262
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Vilnius , Lithuania
₽45485
₽47428
₽48338
₽45063
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
-
-
-
102 000
income
-
-
-
15 301
health
-
-
-
7 120
social contributions
-
-
-
14 076
total
-
-
-
36 497
Employee
27 447
-
102 000
-
health
1 916
-
7 120
-
income
4 578
-
16 211
-
social contributions
3 788
-
14 076
-
total
10 282
-
37 407
-
Employer
27 447
-
102 000
-
total
-
-
-
-
Corporate
74 553
102 000
-
-
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%.

3 728
5 100
-
-
total
3 728
5 100
-
-
Dividends
70 825
96 900
-
-
social contributions
9 773
13 373
-
-
withholding
10 624
14 535
-
-
health
4 943
6 764
-
-
total
25 340
34 672
-
-
Income
102 000
102 000
102 000
102 000
Total tax
39 350
39 772
37 407
36 497
After tax
62 650
62 228
64 593
65 503
Living cost
17 165
17 165
17 165
17 165
Free-cash
45 485
45 063
47 428
48 338

Estimated living cost  is ₽17165 per week

₽11488
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1058
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽395
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4223
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Prague , Czech Republic
₽39535
₽29139
₽29919
₽47605
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
-
-
-
102 000
income
-
-
-
9 272
health
-
-
-
13 770
social contributions
-
-
-
26 417
solidarity contribution
-
-
-
-
total
-
-
-
49 459
Employee
33 268
-
76 119
-
health
4 491
-
10 276
-
solidarity contribution
-
-
-
-
income
3 992
-
9 134
-
social contributions
2 162
-
4 948
-
total
10 645
-
24 358
-
Employer
33 268
-
76 119
-
health
2 994
-
6 851
-
social contributions
8 317
-
19 030
-
total
11 311
-
25 881
-
Corporate
57 421
102 000
-
-
income
10 910
19 380
-
-
total
10 910
19 380
-
-
Dividends
46 511
82 620
-
-
withholding
6 977
12 393
-
-
total
6 977
12 393
-
-
Income
102 000
102 000
102 000
102 000
Total tax
39 843
31 773
50 239
49 459
After tax
62 157
70 227
51 761
52 541
Living cost
22 622
22 622
22 622
22 622
Free-cash
39 535
47 605
29 139
29 919

Estimated living cost  is ₽22622 per week

₽16823
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1253
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽391
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4154
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Tbilisi , Georgia
₽85710
₽72177
₽91557
₽87477
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%.

-
-
-
102 000
microenterprise

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

-
-
-
1 020
total
-
-
-
1 020
Employee
11 779
-
102 000
-
income
2 356
-
20 400
-
total
2 356
-
20 400
-
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%.

90 221
102 000
-
-
total
-
-
-
-
Dividends
90 221
102 000
-
-
withholding
4 511
5 100
-
-
total
4 511
5 100
-
-
Income
102 000
102 000
102 000
102 000
Total tax
6 867
5 100
20 400
1 020
After tax
95 133
96 900
81 600
100 980
Living cost
9 423
9 423
9 423
9 423
Free-cash
85 710
87 477
72 177
91 557

Estimated living cost  is ₽9423 per week

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

Additional information

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

Paris , France
₽17872
₽21488
₽19041
₽12311
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
-
-
-
102 000
income
-
-
-
12 692
other
-
-
-
3 161
health
-
-
-
3 045
social contributions
-
-
-
2 906
pensions
-
-
-
22 057
surtax
-
-
-
-
total
-
-
-
43 861
Employee
50 701
-
81 264
-
pensions
5 735
-
4 670
-
income
4 424
-
13 696
-
social contributions
1 444
-
2 315
-
surtax
-
-
-
-
total
11 603
-
20 681
-
Employer
50 701
-
81 264
-
health
3 549
-
6 358
-
social contributions
152
-
244
-
pensions
8 331
-
8 036
-
unemployment
2 054
-
3 291
-
other
1 750
-
2 804
-
total
15 836
-
20 733
-
Corporate
35 464
102 000
-
-
income
9 930
28 559
-
-
surtax
-
-
-
-
total
9 930
28 559
-
-
Dividends
25 534
73 441
-
-
social contributions
4 392
12 632
-
-
surtax
-
-
-
-
withholding
3 269
9 400
-
-
total
7 661
22 032
-
-
Income
102 000
102 000
102 000
102 000
Total tax
45 030
50 591
41 414
43 861
After tax
56 970
51 409
60 586
58 139
Living cost
39 098
39 098
39 098
39 098
Free-cash
17 872
12 311
21 488
19 041

Estimated living cost  is ₽39098 per week

₽26461
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3198
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽536
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8902
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Belgrade , Serbia
₽55777
₽43386
₽43386
₽59745
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.

-
-
-
102 000
pensions
-
-
-
15 499
unemployment
-
-
-
894
income
-
-
-
22 131
health
-
-
-
6 140
total
-
-
-
44 664
Employee

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

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

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

21 035
-
91 330
-
health
1 083
-
3 070
-
unemployment
158
-
447
-
pensions
2 945
-
8 346
-
income
2 899
-
22 131
-
total
7 085
-
33 994
-
Employer

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

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

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

21 035
-
91 330
-
health
1 083
-
3 070
-
pensions
2 524
-
7 153
-
unemployment
158
-
447
-
total
3 765
-
10 670
-
Corporate
77 200
102 000
-
-
income
11 580
15 300
-
-
total
11 580
15 300
-
-
Dividends
65 620
86 700
-
-
withholding
9 843
13 005
-
-
total
9 843
13 005
-
-
Income
102 000
102 000
102 000
102 000
Total tax
32 273
28 305
44 664
44 664
After tax
69 727
73 695
57 336
57 336
Living cost
13 950
13 950
13 950
13 950
Free-cash
55 777
59 745
43 386
43 386

Estimated living cost  is ₽13950 per week

₽9392
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1079
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽404
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3075
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Zurich , Switzerland
₽14387
₽22417
₽27371
-₽9734
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
-
-
-
102 000
pensions
-
-
-
9 384
city
-
-
-
1 076
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.

-
-
-
2 040
health
-
-
-
230
regional
-
-
-
4 370
national
-
-
-
1 153
total
-
-
-
18 253
Employee
65 974
-
91 295
-
health
149
-
206
-
unemployment
-
-
-
-
city
708
-
980
-
pensions
5 543
-
7 668
-
regional
2 160
-
3 736
-
national
312
-
917
-
total
8 872
-
13 507
-
Employer
65 974
-
91 295
-
health
149
-
206
-
pensions
5 543
-
7 668
-
unemployment
-
-
-
-
other

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

1 319
-
1 826
-
total
7 011
-
9 700
-
Corporate
28 289
102 000
-
-
regional
5 983
21 573
-
-
national
2 405
8 670
-
-
total
8 388
30 243
-
-
Dividends
19 901
71 757
-
-
withholding
6 966
25 115
-
-
total
6 966
25 115
-
-
Income
102 000
102 000
102 000
102 000
Total tax
31 237
55 358
23 207
18 253
After tax
70 763
46 642
78 793
83 747
Living cost
56 376
56 376
56 376
56 376
Free-cash
14 387
-9 734
22 417
27 371

Estimated living cost  is ₽56376 per week

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

Additional information

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

Helsinki , Finland
₽35324
₽25009
₽38994
₽35132
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

-
-
-
102 000
municipal
-
-
-
18 138
health
-
-
-
1 234
national
-
-
-
12 555
total
-
-
-
31 927
Employee
42 590
-
85 808
-
health
318
-
983
-
unemployment
639
-
1 287
-
pensions
2 874
-
5 791
-
national
704
-
7 664
-
municipal
6 976
-
13 995
-
total
11 511
-
29 720
-
Employer
42 590
-
85 808
-
health
327
-
661
-
pensions
7 389
-
14 887
-
accident
43
-
86
-
unemployment
277
-
558
-
total
8 036
-
16 192
-
Corporate
51 374
102 000
-
-
income
10 274
20 401
-
-
total
10 274
20 401
-
-
Dividends

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

30 825
61 199
-
-
municipal
5 549
11 016
-
-
national
227
4 372
-
-
total
5 776
15 388
-
-
Income
102 000
102 000
102 000
102 000
Total tax
35 597
35 789
45 912
31 927
After tax
66 403
66 211
56 088
70 073
Living cost
31 079
31 079
31 079
31 079
Free-cash
35 324
35 132
25 009
38 994

Estimated living cost  is ₽31079 per week

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

Additional information

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

Brussels , Belgium
₽15471
₽8662
₽16186
₽27611
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
-
-
-
102 000
communal

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

-
-
-
5 146
social contributions
-
-
-
16 220
national
-
-
-
34 932
total
-
-
-
56 298
Employee

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

57 905
-
79 002
-
health

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

2 721
-
3 713
-
communal

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

3 020
-
4 120
-
unemployment

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

504
-
687
-
pensions

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

4 343
-
5 925
-
national
17 802
-
26 380
-
total
28 390
-
40 825
-
Employer

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

57 905
-
79 002
-
health

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

3 561
-
4 859
-
pensions

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

5 131
-
6 999
-
surtax
6 566
-
8 959
-
accident

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

753
-
1 026
-
unemployment

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

845
-
1 154
-
total
16 856
-
22 997
-
Corporate
27 240
102 000
-
-
income
5 447
20 401
-
-
surtax
109
409
-
-
total
5 556
20 810
-
-
Dividends
21 684
81 191
-
-
withholding

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

6 211
24 063
-
-
total
6 211
24 063
-
-
Income
102 000
102 000
102 000
102 000
Total tax
57 013
44 873
63 822
56 298
After tax
44 987
57 127
38 178
45 702
Living cost
29 516
29 516
29 516
29 516
Free-cash
15 471
27 611
8 662
16 186

Estimated living cost  is ₽29516 per week

₽19012
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2581
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽462
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7461
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Stockholm , Sweden
₽20001
₽18661
₽19601
₽20786
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
-
-
-
102 000
unemployment
-
-
-
77
municipal
-
-
-
23 808
other
-
-
-
8 890
health
-
-
-
4 774
national
-
-
-
1 521
accident
-
-
-
153
pensions
-
-
-
8 270
total
-
-
-
47 493
Employee
49 738
-
77 963
-
national
-
-
1 146
-
municipal
14 832
-
23 249
-
total
14 832
-
24 395
-
Employer
49 738
-
77 963
-
health
3 059
-
4 705
-
pensions
5 377
-
8 270
-
accident
100
-
153
-
unemployment
1 313
-
2 020
-
other
5 780
-
8 890
-
total
15 629
-
24 038
-
Corporate
36 634
102 000
-
-
income
8 060
22 440
-
-
total
8 060
22 440
-
-
Dividends
28 574
79 560
-
-
withholding
8 572
23 868
-
-
total
8 572
23 868
-
-
Income
102 000
102 000
102 000
102 000
Total tax
47 093
46 308
48 433
47 493
After tax
54 907
55 692
53 567
54 507
Living cost
34 906
34 906
34 906
34 906
Free-cash
20 001
20 786
18 661
19 601

Estimated living cost  is ₽34906 per week

₽23135
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3425
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽530
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7817
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Oslo , Norway
-₽30664
₽51904
₽32099
₽23666
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
-
-
-
102 000
income
-
-
-
19 882
social contributions
-
-
-
11 628
total
-
-
-
31 510
Employee
55 047
-
-
-
income
12 142
-
-
-
social contributions
4 514
-
643
-
total
16 656
-
643
-
Employer
55 047
-
-
-
social contributions
77 617
-
11 062
-
total
77 617
-
11 062
-
Corporate
-
102 000
-
-
income
-
22 440
-
-
total
-
22 440
-
-
Dividends
-
79 560
-
-
income
-
17 503
-
-
total
-
17 503
-
-
Income
102 000
102 000
102 000
102 000
Total tax
94 273
39 943
11 705
31 510
After tax
7 727
62 057
90 295
70 490
Living cost
38 391
38 391
38 391
38 391
Free-cash
-30 664
23 666
51 904
32 099

Estimated living cost  is ₽38391 per week

₽24910
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3611
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽489
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9381
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Limassol , Cyprus
₽44929
₽44114
₽45199
₽48287
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
-
-
-
102 000
income
-
-
-
14 846
health
-
-
-
2 601
social contributions
-
-
-
13 098
total
-
-
-
30 545
Employee
62 247
62 247
93 305
-
health
619
1 058
1 587
-
income
6 537
5 762
14 380
-
social contributions
3 025
5 166
6 968
-
total
10 181
11 986
22 935
-
Employer
62 247
62 247
93 305
-
health
674
1 152
1 727
-
social contributions
3 025
5 166
6 968
-
total
3 699
6 318
8 695
-
Corporate
61 864
33 434
-
-
income
7 733
4 180
-
-
total
7 733
4 180
-
-
Dividends
54 131
29 254
-
-
withholding
9 202
4 973
-
-
total
9 202
4 973
-
-
Income
102 000
102 000
102 000
102 000
Total tax
30 815
27 457
31 630
30 545
After tax
71 185
74 543
70 370
71 455
Living cost
26 256
26 256
26 256
26 256
Free-cash
44 929
48 287
44 114
45 199

Estimated living cost  is ₽26256 per week

₽17949
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2051
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽441
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5816
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Edinburgh , United Kingdom
₽43092
₽31924
₽41348
₽41630
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
-
-
-
102 000
income
-
-
-
25 413
pensions
-
-
-
6 304
total
-
-
-
31 717
Employee
39 717
-
89 430
-
health
518
-
1 433
-
pensions
3 031
-
8 012
-
income
7 233
-
19 127
-
total
10 782
-
28 572
-
Employer
39 717
-
89 430
-
health
755
-
1 698
-
pensions
4 013
-
10 871
-
total
4 768
-
12 569
-
Corporate
57 515
102 000
-
-
income

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

10 928
19 381
-
-
total
10 928
19 381
-
-
Dividends
46 587
82 619
-
-
withholding
3 495
12 054
-
-
total
3 495
12 054
-
-
Income
102 000
102 000
102 000
102 000
Total tax
29 973
31 435
41 141
31 717
After tax
72 027
70 565
60 859
70 283
Living cost
28 935
28 935
28 935
28 935
Free-cash
43 092
41 630
31 924
41 348

Estimated living cost  is ₽28935 per week

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

Additional information

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

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

Rome , Italy
₽17797
₽12802
₽17465
₽21479
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
-
-
-
102 000
municipal
-
-
-
682
regional
-
-
-
2 231
social contributions
-
-
-
26 235
national
-
-
-
23 138
total
-
-
-
52 286
Employee
68 214
-
102 000
-
social contributions
23 001
-
34 394
-
regional
1 030
-
1 910
-
national
11 528
-
20 037
-
municipal
407
-
608
-
total
35 966
-
56 949
-
Employer
68 214
-
102 000
-
total
-
-
-
-
Corporate
33 786
102 000
-
-
nationa
8 108
24 479
-
-
municipal
1 628
4 916
-
-
total
9 736
29 395
-
-
Dividends
24 049
72 605
-
-
withholding
6 252
18 877
-
-
total
6 252
18 877
-
-
Income
102 000
102 000
102 000
102 000
Total tax
51 954
48 272
56 949
52 286
After tax
50 046
53 728
45 051
49 714
Living cost
32 249
32 249
32 249
32 249
Free-cash
17 797
21 479
12 802
17 465

Estimated living cost  is ₽32249 per week

₽22653
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2218
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽487
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6890
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Gdansk , Poland
₽5633
₽37017
₽52707
-₽8885
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
-
-
-
102 000
pensions
-
-
-
3 243
income
-
-
-
26 717
other
-
-
-
289
health
-
-
-
1 700
accident
-
-
-
197
total
-
-
-
32 146
Employee
26 974
-
89 716
-
health
3 088
-
10 273
-
pensions
3 037
-
5 947
-
income
3 701
-
19 333
-
total
9 826
-
35 553
-
Employer
26 974
-
89 716
-
pensions
4 386
-
8 587
-
accident
450
-
1 498
-
unemployment
661
-
2 198
-
total
5 497
-
12 283
-
Corporate
69 529
102 000
-
-
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.

62 576
91 800
-
-
total
62 576
91 800
-
-
Dividends
6 953
10 200
-
-
withholding
1 321
1 938
-
-
total
1 321
1 938
-
-
Income
102 000
102 000
102 000
102 000
Total tax
79 220
93 738
47 836
32 146
After tax
22 780
8 262
54 164
69 854
Living cost
17 147
17 147
17 147
17 147
Free-cash
5 633
-8 885
37 017
52 707

Estimated living cost  is ₽17147 per week

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

Additional information

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

Berlin , Germany
₽31896
₽36702
₽27466
₽21306
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.

-
-
-
102 000
trade
-
-
-
9 236
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.

-
-
-
27 028
health

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

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

-
-
-
5 530
surtax

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

-
-
-
1 487
total
-
-
-
43 281
Employee

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

40 278
-
102 000
-
health

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

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

5 530
-
5 530
-
income

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

3 312
-
27 028
-
surtax

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

183
-
1 487
-
total
9 025
-
34 045
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
61 722
102 000
-
-
income
9 259
15 301
-
-
trade
8 858
14 637
-
-
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.

508
842
-
-
chamber of commerce
214
272
-
-
total
18 839
31 052
-
-
Dividends
42 884
70 949
-
-
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.

573
959
-
-
withholding
10 414
17 430
-
-
total
10 987
18 389
-
-
Income
102 000
102 000
102 000
102 000
Total tax
38 851
49 441
34 045
43 281
After tax
63 149
52 559
67 955
58 719
Living cost
31 253
31 253
31 253
31 253
Free-cash
31 896
21 306
36 702
27 466

Estimated living cost  is ₽31253 per week

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

Additional information

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

Riga , Latvia
₽58119
₽40411
₽12729
₽64758
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.

-
-
-
102 000
income
-
-
-
15 405
microenterprise
-
-
-
-
social contributions

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

-
-
-
31 016
surtax
-
-
-
26 009
total
-
-
-
72 430
Employee
23 654
-
82 198
-
income
4 211
-
15 904
-
social contributions

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

2 602
-
9 042
-
surtax
-
-
-
-
total
6 813
-
24 946
-
Employer
23 654
-
82 198
-
social contributions

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

5 698
-
19 802
-
surtax
-
-
-
-
total
5 698
-
19 802
-
Corporate
72 648
102 000
-
-
income

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

14 529
20 401
-
-
total
14 529
20 401
-
-
Dividends

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

58 119
81 599
-
-
total
-
-
-
-
Income
102 000
102 000
102 000
102 000
Total tax
27 040
20 401
44 748
72 430
After tax
74 960
81 599
57 252
29 570
Living cost
16 841
16 841
16 841
16 841
Free-cash
58 119
64 758
40 411
12 729

Estimated living cost  is ₽16841 per week

₽10744
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1604
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽383
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4111
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Istanbul , Turkey
₽52076
₽49814
₽50524
₽53708
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
-
-
-
102 000
income
-
-
-
29 030
health
-
-
-
5 256
pensions
-
-
-
7 250
total
-
-
-
41 536
Employee
15 139
-
93 844
-
health
757
-
1 813
-
unemployment
151
-
363
-
pensions
1 362
-
3 263
-
income
2 929
-
28 650
-
total
5 199
-
34 089
-
Employer
15 139
-
93 844
-
health
1 438
-
3 444
-
pensions
1 665
-
3 988
-
unemployment
303
-
725
-
total
3 406
-
8 157
-
Corporate
83 454
102 000
-
-
income
18 360
22 440
-
-
total
18 360
22 440
-
-
Dividends
65 094
79 560
-
-
withholding
13 019
15 912
-
-
total
13 019
15 912
-
-
Income
102 000
102 000
102 000
102 000
Total tax
39 984
38 352
42 246
41 536
After tax
62 016
63 648
59 754
60 464
Living cost
9 940
9 940
9 940
9 940
Free-cash
52 076
53 708
49 814
50 524

Estimated living cost  is ₽9940 per week

₽5907
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽806
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽228
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽2999
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Athens , Greece
₽43400
₽29306
₽30990
₽45977
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
-
-
-
102 000
pensions
-
-
-
20 401
unemployment
-
-
-
184
income
-
-
-
22 009
other
-
-
-
-
health
-
-
-
7 243
surtax
-
-
-
2 991
total
-
-
-
52 828
Employee
27 261
-
84 262
-
health
696
-
2 148
-
unemployment
1 897
-
5 865
-
pensions
1 819
-
5 621
-
income
4 570
-
20 415
-
other
-
-
-
-
surtax
97
-
2 725
-
total
9 079
-
36 774
-
Employer
27 261
-
84 262
-
health
1 240
-
3 834
-
pensions
3 635
-
11 233
-
unemployment
865
-
2 671
-
other
-
-
-
-
total
5 740
-
17 738
-
Corporate
68 999
102 000
-
-
income
17 940
26 519
-
-
total
17 940
26 519
-
-
Dividends
51 060
75 481
-
-
withholding
7 659
11 322
-
-
total
7 659
11 322
-
-
Income
102 000
102 000
102 000
102 000
Total tax
40 418
37 841
54 512
52 828
After tax
61 582
64 159
47 488
49 172
Living cost
18 182
18 182
18 182
18 182
Free-cash
43 400
45 977
29 306
30 990

Estimated living cost  is ₽18182 per week

₽10978
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1581
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽422
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5203
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Graz , Austria
₽30683
₽2439
₽25381
₽31084
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
-
-
-
102 000
pensions
-
-
-
17 496
chamber of commerce
-
-
-
409