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
₽28722
₽32038
₽44576
₽40067
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
-
-
-
21 614
accident
-
-
-
730
unemployment
-
-
-
567
pensions
-
-
-
22 930
other
-
-
-
81
total
-
-
-
45 922
Employee
32 324
-
77 343
-
other
32
-
78
-
income
6 232
-
19 668
-
unemployment
501
-
1 199
-
pensions
1 520
-
3 635
-
total
8 285
-
24 580
-
Employer
32 324
-
77 343
-
unemployment
1 778
-
4 254
-
pensions
7 628
-
18 254
-
other
259
-
619
-
accident
640
-
1 531
-
total
10 305
-
24 658
-
Corporate
59 370
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.

8 905
15 301
-
-
total
8 905
15 301
-
-
Dividends
50 465
86 699
-
-
withholding
10 398
18 083
-
-
total
10 398
18 083
-
-
Income
102 000
102 000
102 000
102 000
Total tax
37 893
33 384
49 238
45 922
After tax
64 107
68 616
52 762
56 078
Living cost
24 040
24 040
24 040
24 040
Free-cash
40 067
44 576
28 722
32 038

Estimated living cost  is ₽24040 per week

₽16226
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2311
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.
₽5081
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
₽35764
₽31546
₽51645
₽45741
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
-
-
-
13 348
health
-
-
-
4 488
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.

-
-
-
24 480
other
-
-
-
4 844
total
-
-
-
47 160
Employee
31 741
-
81 469
-
income
5 465
-
14 753
-
health
445
-
1 141
-
unemployment
317
-
815
-
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.

2 221
-
5 702
-
total
8 448
-
22 411
-
Employer
31 741
-
81 469
-
unemployment
317
-
815
-
pensions

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

5 397
-
13 849
-
other
1 588
-
4 074
-
accident
254
-
652
-
health
445
-
1 141
-
total
8 001
-
20 531
-
Corporate
62 259
102 000
-
-
income
13 074
21 421
-
-
total
13 074
21 421
-
-
Dividends
49 185
80 579
-
-
withholding
3 442
5 640
-
-
total
3 442
5 640
-
-
Income
102 000
102 000
102 000
102 000
Total tax
32 965
27 061
42 942
47 160
After tax
69 035
74 939
59 058
54 840
Living cost
23 294
23 294
23 294
23 294
Free-cash
45 741
51 645
35 764
31 546

Estimated living cost  is ₽23294 per week

₽16459
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1573
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽375
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4887
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
₽70547
₽67107
₽75761
₽71704
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
-
-
-
15 300
health
-
-
-
3 508
unemployment
-
-
-
122
pensions

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

-
-
-
4 514
total
-
-
-
23 444
Employee
15 160
-
96 016
-
income
1 516
-
9 602
-
health
697
-
1 403
-
accident

We are using the highest rate at 1.1%.

167
-
336
-
pensions

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

1 331
-
2 678
-
total
3 711
-
14 019
-
Employer
15 160
-
96 016
-
unemployment
91
-
183
-
pensions

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

1 671
-
3 361
-
accident

We are using the highest rate at 1.1%.

167
-
336
-
health
1 046
-
2 105
-
total
2 975
-
5 985
-
Corporate
83 866
102 000
-
-
income
8 387
10 200
-
-
total
8 387
10 200
-
-
Dividends
75 479
91 800
-
-
withholding
3 774
4 590
-
-
total
3 774
4 590
-
-
Income
102 000
102 000
102 000
102 000
Total tax
18 847
14 790
20 004
23 444
After tax
83 153
87 210
81 996
78 556
Living cost
11 449
11 449
11 449
11 449
Free-cash
71 704
75 761
70 547
67 107

Estimated living cost  is ₽11449 per week

₽6684
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽818
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽303
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.
₽3644
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
₽31911
₽28411
₽21499
₽26661
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
-
-
-
11 777
social contributions
-
-
-
2 907
health
-
-
-
2 691
surtax
-
-
-
-
pensions
-
-
-
23 143
other
-
-
-
3 162
total
-
-
-
43 680
Employee
37 415
-
81 820
-
income
2 208
-
13 231
-
social contributions
1 067
-
2 331
-
surtax
-
-
-
-
pensions
4 230
-
4 441
-
total
7 505
-
20 003
-
Employer
37 415
-
81 820
-
unemployment
1 515
-
3 313
-
social contributions
113
-
246
-
pensions
6 146
-
7 700
-
other
1 291
-
2 824
-
health
2 620
-
6 094
-
total
11 685
-
20 177
-
Corporate
52 901
102 000
-
-
income
14 813
28 561
-
-
surtax
-
-
-
-
total
14 813
28 561
-
-
Dividends
38 088
73 439
-
-
withholding
4 876
9 400
-
-
surtax
-
-
-
-
social contributions
6 551
12 631
-
-
total
11 427
22 031
-
-
Income
102 000
102 000
102 000
102 000
Total tax
45 430
50 592
40 180
43 680
After tax
56 570
51 408
61 820
58 320
Living cost
29 909
29 909
29 909
29 909
Free-cash
26 661
21 499
31 911
28 411

Estimated living cost  is ₽29909 per week

₽18859
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2432
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽509
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.
₽8111
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
₽17279
₽21718
₽13103
₽7745
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
-
-
-
22 638
health
-
-
-
10 780
pensions
-
-
-
10 242
total
-
-
-
43 660
Employee
74 653
74 653
86 801
-
income

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

12 220
12 220
12 220
-
health
11 458
9 746
10 438
-
pensions
13 438
10 242
10 242
-
total
37 116
32 208
32 900
-
Employer
74 653
74 653
86 801
-
unemployment
2 688
2 688
3 125
-
pensions
5 196
5 196
6 042
-
health
5 189
5 189
6 032
-
total
13 073
13 073
15 199
-
Corporate
15 190
14 274
-
-
income
3 038
2 855
-
-
total
3 038
2 855
-
-
Dividends
12 152
11 419
-
-
withholding
1 823
1 712
-
-
income
2 583
2 427
-
-
total
4 406
4 139
-
-
Income
102 000
102 000
102 000
102 000
Total tax
57 633
52 275
48 099
43 660
After tax
44 367
49 725
53 901
58 340
Living cost
36 622
36 622
36 622
36 622
Free-cash
7 745
13 103
17 279
21 718

Estimated living cost  is ₽36622 per week

₽25953
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3301
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽582
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.
₽6785
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
₽42368
₽32705
₽25052
₽34722
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
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.

-
-
-
25 764
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.

-
-
-
5 972
trade
-
-
-
9 663
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.

-
-
-
1 417
total
-
-
-
42 816
Employee

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

33 437
-
102 000
-
income

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

934
-
25 764
-
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.

5 972
-
5 972
-
surtax

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

51
-
1 417
-
total
6 957
-
33 153
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
68 563
102 000
-
-
chamber of commerce
231
279
-
-
income
10 284
15 301
-
-
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.

566
841
-
-
trade
10 798
16 065
-
-
total
21 879
32 486
-
-
Dividends
46 685
69 514
-
-
withholding
11 339
17 046
-
-
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.

624
937
-
-
total
11 963
17 983
-
-
Income
102 000
102 000
102 000
102 000
Total tax
40 799
50 469
33 153
42 816
After tax
61 201
51 531
68 847
59 184
Living cost
26 479
26 479
26 479
26 479
Free-cash
34 722
25 052
42 368
32 705

Estimated living cost  is ₽26479 per week

₽16656
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3087
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽494
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.
₽6241
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
₽50248
₽51367
₽54339
₽49581
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
-
-
-
13 648
social contributions
-
-
-
14 144
health
-
-
-
2 601
total
-
-
-
30 393
Employee
67 222
67 222
92 760
-
income
7 319
6 223
13 169
-
social contributions
2 542
5 579
7 525
-
health
521
1 143
1 578
-
total
10 382
12 945
22 272
-
Employer
67 222
67 222
92 760
-
social contributions
2 542
5 579
7 525
-
health
566
1 244
1 715
-
total
3 108
6 823
9 240
-
Corporate
68 271
27 955
-
-
income
8 534
3 494
-
-
total
8 534
3 494
-
-
Dividends
59 737
24 461
-
-
withholding
10 155
4 159
-
-
total
10 155
4 159
-
-
Income
102 000
102 000
102 000
102 000
Total tax
32 179
27 421
31 512
30 393
After tax
69 821
74 579
70 488
71 607
Living cost
20 240
20 240
20 240
20 240
Free-cash
49 581
54 339
50 248
51 367

Estimated living cost  is ₽20240 per week

₽12130
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1986
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽448
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5677
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
₽22808
₽28926
₽30596
₽29717
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
-
-
-
10 208
social contributions

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

-
-
-
35 445
surtax
-
-
-
-
total
-
-
-
45 653
Employee
40 207
-
82 424
-
income
8 363
-
23 129
-
social contributions
4 423
-
9 066
-
surtax
-
-
-
-
total
12 786
-
32 195
-
Employer
40 207
-
82 424
-
social contributions
9 549
-
19 576
-
total
9 549
-
19 576
-
Corporate
52 244
102 000
-
-
income
10 971
21 421
-
-
surtax
-
-
-
-
total
10 971
21 421
-
-
Dividends
41 274
80 579
-
-
withholding
11 556
22 562
-
-
total
11 556
22 562
-
-
Income
102 000
102 000
102 000
102 000
Total tax
44 862
43 983
51 771
45 653
After tax
57 138
58 017
50 229
56 347
Living cost
27 421
27 421
27 421
27 421
Free-cash
29 717
30 596
22 808
28 926

Estimated living cost  is ₽27421 per week

₽20516
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1617
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.
₽4829
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
₽75311
₽94691
₽90611
₽89432
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
7 861
-
102 000
-
income
1 572
-
20 400
-
total
1 572
-
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%.

94 139
102 000
-
-
total
-
-
-
-
Dividends
94 139
102 000
-
-
withholding
4 707
5 100
-
-
total
4 707
5 100
-
-
Income
102 000
102 000
102 000
102 000
Total tax
6 279
5 100
20 400
1 020
After tax
95 721
96 900
81 600
100 980
Living cost
6 289
6 289
6 289
6 289
Free-cash
89 432
90 611
75 311
94 691

Estimated living cost  is ₽6289 per week

₽3897
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽523
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽173
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽1696
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
₽25762
₽28685
₽46780
₽39468
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
income
-
-
-
21 048
health
-
-
-
10 037
unemployment
-
-
-
153
pensions
-
-
-
18 629
total
-
-
-
49 867
Employee

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

38 658
-
88 259
-
income
6 666
-
19 544
-
health
2 497
-
5 702
-
unemployment
55
-
123
-
pensions
5 992
-
13 680
-
total
15 210
-
39 049
-
Employer

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

38 658
-
88 259
-
unemployment
23
-
53
-
pensions
3 421
-
7 810
-
health
2 575
-
5 878
-
total
6 019
-
13 741
-
Corporate
57 324
102 000
-
-
income
10 891
19 380
-
-
total
10 891
19 380
-
-
Dividends
46 433
82 620
-
-
withholding
6 964
12 392
-
-
total
6 964
12 392
-
-
Income
102 000
102 000
102 000
102 000
Total tax
39 084
31 772
52 790
49 867
After tax
62 916
70 228
49 210
52 133
Living cost
23 448
23 448
23 448
23 448
Free-cash
39 468
46 780
25 762
28 685

Estimated living cost  is ₽23448 per week

₽16092
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1503
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽455
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5400
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
₽43405
₽39670
₽29948
₽33002
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
-
-
-
24 884
health

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

-
-
-
5 712
total
-
-
-
30 596
Employee
40 103
-
97 979
-
social contributions
4 018
-
4 021
-
income
4 351
-
18 819
-
total
8 369
-
22 840
-
Employer
40 103
-
97 979
-
social contributions
4 018
-
4 021
-
total
4 018
-
4 021
-
Corporate
57 879
102 000
-
-
income
20 258
35 699
-
-
total
20 258
35 699
-
-
Dividends
37 621
66 301
-
-
social contributions
4 619
4 619
-
-
total
4 619
4 619
-
-
Income
102 000
102 000
102 000
102 000
Total tax
37 264
40 318
26 861
30 596
After tax
64 736
61 682
75 139
71 404
Living cost
31 734
31 734
31 734
31 734
Free-cash
33 002
29 948
43 405
39 670

Estimated living cost  is ₽31734 per week

₽20903
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2502
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽486
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7842
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
₽46391
₽46966
₽43690
₽44147
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
social contributions
-
-
-
14 076
health
-
-
-
7 120
total
-
-
-
36 497
Employee
29 641
-
102 000
-
income
4 944
-
15 876
-
social contributions
4 091
-
14 076
-
health
2 069
-
7 120
-
total
11 104
-
37 072
-
Employer
29 641
-
102 000
-
total
-
-
-
-
Corporate
72 359
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%.

3 618
5 100
-
-
total
3 618
5 100
-
-
Dividends
68 741
96 900
-
-
withholding
10 310
14 536
-
-
health
4 798
6 764
-
-
social contributions
9 486
13 373
-
-
total
24 594
34 673
-
-
Income
102 000
102 000
102 000
102 000
Total tax
39 316
39 773
37 072
36 497
After tax
62 684
62 227
64 928
65 503
Living cost
18 537
18 537
18 537
18 537
Free-cash
44 147
43 690
46 391
46 966

Estimated living cost  is ₽18537 per week

₽12406
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1143
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽426
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.
₽4560
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
₽28118
₽27885
₽46584
₽38150
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
-
-
-
9 093
social contributions
-
-
-
27 609
solidarity contribution
-
-
-
-
health
-
-
-
13 770
total
-
-
-
50 472
Employee
34 770
-
76 119
-
solidarity contribution
-
-
-
-
income
4 172
-
9 134
-
social contributions
2 260
-
4 948
-
health
4 694
-
10 276
-
total
11 126
-
24 358
-
Employer
34 770
-
76 119
-
social contributions
8 692
-
19 030
-
health
3 129
-
6 851
-
total
11 821
-
25 881
-
Corporate
55 409
102 000
-
-
income
10 528
19 380
-
-
total
10 528
19 380
-
-
Dividends
44 881
82 620
-
-
withholding
6 732
12 393
-
-
total
6 732
12 393
-
-
Income
102 000
102 000
102 000
102 000
Total tax
40 207
31 773
50 239
50 472
After tax
61 793
70 227
51 761
51 528
Living cost
23 643
23 643
23 643
23 643
Free-cash
38 150
46 584
28 118
27 885

Estimated living cost  is ₽23643 per week

₽17583
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1310
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽409
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.
₽4342
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
₽71800
₽91180
₽87100
₽85262
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
12 251
-
102 000
-
income
2 450
-
20 400
-
total
2 450
-
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%.

89 749
102 000
-
-
total
-
-
-
-
Dividends
89 749
102 000
-
-
withholding
4 488
5 100
-
-
total
4 488
5 100
-
-
Income
102 000
102 000
102 000
102 000
Total tax
6 938
5 100
20 400
1 020
After tax
95 062
96 900
81 600
100 980
Living cost
9 800
9 800
9 800
9 800
Free-cash
85 262
87 100
71 800
91 180

Estimated living cost  is ₽9800 per week

₽6632
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽411
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽329
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽2428
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
₽19597
₽16097
₽9185
₽15194
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
-
-
-
11 777
social contributions
-
-
-
2 907
health
-
-
-
2 691
surtax
-
-
-
-
pensions
-
-
-
23 143
other
-
-
-
3 162
total
-
-
-
43 680
Employee
54 753
-
81 820
-
income
4 777
-
13 231
-
social contributions
1 559
-
2 331
-
surtax
-
-
-
-
pensions
6 193
-
4 441
-
total
12 529
-
20 003
-
Employer
54 753
-
81 820
-
unemployment
2 218
-
3 313
-
social contributions
164
-
246
-
pensions
8 997
-
7 700
-
other
1 890
-
2 824
-
health
3 832
-
6 094
-
total
17 101
-
20 177
-
Corporate
30 146
102 000
-
-
income
8 441
28 561
-
-
surtax
-
-
-
-
total
8 441
28 561
-
-
Dividends
21 705
73 439
-
-
withholding
2 779
9 400
-
-
surtax
-
-
-
-
social contributions
3 733
12 631
-
-
total
6 512
22 031
-
-
Income
102 000
102 000
102 000
102 000
Total tax
44 583
50 592
40 180
43 680
After tax
57 417
51 408
61 820
58 320
Living cost
42 223
42 223
42 223
42 223
Free-cash
15 194
9 185
19 597
16 097

Estimated living cost  is ₽42223 per week

₽28576
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3454
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽579
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9614
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
₽40719
₽40718
₽58621
₽54333
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
income
-
-
-
21 859
health
-
-
-
6 635
unemployment
-
-
-
966
pensions
-
-
-
16 748
total
-
-
-
46 208
Employee

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

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

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

22 730
-
90 469
-
income
3 133
-
21 859
-
health
1 171
-
3 317
-
unemployment
170
-
483
-
pensions
3 182
-
9 018
-
total
7 656
-
34 677
-
Employer

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

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

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

22 730
-
90 469
-
unemployment
170
-
483
-
pensions
2 728
-
7 730
-
health
1 171
-
3 317
-
total
4 069
-
11 530
-
Corporate
75 201
102 000
-
-
income
11 280
15 300
-
-
total
11 280
15 300
-
-
Dividends
63 921
86 700
-
-
withholding
9 588
13 005
-
-
total
9 588
13 005
-
-
Income
102 000
102 000
102 000
102 000
Total tax
32 593
28 305
46 207
46 208
After tax
69 407
73 695
55 793
55 792
Living cost
15 074
15 074
15 074
15 074
Free-cash
54 333
58 621
40 719
40 718

Estimated living cost  is ₽15074 per week

₽10149
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1166
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽436
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.
₽3322
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
₽17992
₽23018
-₽14458
₽11685
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
regional
-
-
-
4 130
national
-
-
-
1 024
health
-
-
-
229
city
-
-
-
1 075
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
pensions
-
-
-
9 384
total
-
-
-
17 882
Employee
71 502
-
91 296
-
regional
2 341
-
3 551
-
city
767
-
981
-
health
162
-
206
-
unemployment
-
-
-
-
national
338
-
803
-
pensions
6 007
-
7 667
-
total
9 615
-
13 208
-
Employer
71 502
-
91 296
-
unemployment
-
-
-
-
pensions
6 007
-
7 667
-
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.

1 430
-
1 827
-
health
162
-
206
-
total
7 599
-
9 700
-
Corporate
22 113
102 000
-
-
regional
4 676
21 573
-
-
national
1 880
8 670
-
-
total
6 556
30 243
-
-
Dividends
15 557
71 757
-
-
withholding
5 445
25 115
-
-
total
5 445
25 115
-
-
Income
102 000
102 000
102 000
102 000
Total tax
29 215
55 358
22 908
17 882
After tax
72 785
46 642
79 092
84 118
Living cost
61 100
61 100
61 100
61 100
Free-cash
11 685
-14 458
17 992
23 018

Estimated living cost  is ₽61100 per week

₽39732
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽5483
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽750
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽15134
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
₽23252
₽37236
₽33142
₽32752
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
-
-
-
18 142
national
-
-
-
11 853
health
-
-
-
1 206
total
-
-
-
31 201
Employee
45 994
-
85 808
-
health
343
-
957
-
unemployment
690
-
1 287
-
national
760
-
6 961
-
municipal
7 533
-
13 998
-
pensions
3 104
-
5 791
-
total
12 430
-
28 994
-
Employer
45 994
-
85 808
-
unemployment
299
-
557
-
pensions
7 980
-
14 888
-
accident
46
-
86
-
health
353
-
660
-
total
8 678
-
16 191
-
Corporate
47 328
102 000
-
-
income
9 466
20 400
-
-
total
9 466
20 400
-
-
Dividends

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

28 397
61 200
-
-
national
-
3 879
-
-
municipal
5 111
11 016
-
-
total
5 111
14 895
-
-
Income
102 000
102 000
102 000
102 000
Total tax
35 685
35 295
45 185
31 201
After tax
66 315
66 705
56 815
70 799
Living cost
33 563
33 563
33 563
33 563
Free-cash
32 752
33 142
23 252
37 236

Estimated living cost  is ₽33563 per week

₽21923
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3228
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽534
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.
₽7878
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
₽6937
₽14401
₽25279
₽12166
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
national
-
-
-
34 223
social contributions
-
-
-
16 363
communal

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

-
-
-
5 138
total
-
-
-
55 724
Employee

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

62 532
-
79 003
-
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.

2 938
-
3 714
-
communal

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

3 262
-
4 121
-
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.

544
-
687
-
national
19 225
-
25 744
-
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.

4 690
-
5 926
-
total
30 659
-
40 192
-
Employer

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

62 532
-
79 003
-
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.

912
-
1 153
-
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.

5 541
-
6 999
-
surtax
7 090
-
8 958
-
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.

813
-
1 027
-
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.

3 845
-
4 859
-
total
18 201
-
22 996
-
Corporate
21 265
102 000
-
-
income
4 254
20 400
-
-
surtax
85
408
-
-
total
4 339
20 808
-
-
Dividends
16 927
81 192
-
-
withholding

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

4 760
24 038
-
-
total
4 760
24 038
-
-
Income
102 000
102 000
102 000
102 000
Total tax
57 959
44 846
63 188
55 724
After tax
44 041
57 154
38 812
46 276
Living cost
31 875
31 875
31 875
31 875
Free-cash
12 166
25 279
6 937
14 401

Estimated living cost  is ₽31875 per week

₽20531
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2787
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽499
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8058
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
₽18013
₽18871
₽19976
₽19173
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
-
-
-
23 654
national
-
-
-
1 083
health
-
-
-
4 884
accident
-
-
-
156
unemployment
-
-
-
78
pensions
-
-
-
8 462
other
-
-
-
9 096
total
-
-
-
47 413
Employee
50 892
-
77 614
-
national
-
-
741
-
municipal
15 176
-
23 144
-
total
15 176
-
23 885
-
Employer
50 892
-
77 614
-
unemployment
1 344
-
2 049
-
pensions
5 501
-
8 390
-
other
5 914
-
9 019
-
accident
102
-
155
-
health
3 130
-
4 773
-
total
15 991
-
24 386
-
Corporate
35 118
102 000
-
-
income
7 726
22 440
-
-
total
7 726
22 440
-
-
Dividends
27 392
79 560
-
-
withholding
8 218
23 868
-
-
total
8 218
23 868
-
-
Income
102 000
102 000
102 000
102 000
Total tax
47 111
46 308
48 271
47 413
After tax
54 889
55 692
53 729
54 587
Living cost
35 716
35 716
35 716
35 716
Free-cash
19 173
19 976
18 013
18 871

Estimated living cost  is ₽35716 per week

₽23671
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3505
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽542
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.
₽7998
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
₽51580
₽31850
₽23417
-₽31524
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
55 404
-
-
-
income
12 221
-
-
-
social contributions
4 543
-
647
-
total
16 764
-
647
-
Employer
55 404
-
-
-
social contributions
78 120
-
11 133
-
total
78 120
-
11 133
-
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
94 884
39 943
11 780
31 510
After tax
7 116
62 057
90 220
70 490
Living cost
38 640
38 640
38 640
38 640
Free-cash
-31 524
23 417
51 580
31 850

Estimated living cost  is ₽38640 per week

₽25071
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3634
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽492
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.
₽9442
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
₽42133
₽43252
₽46224
₽42597
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
-
-
-
13 648
social contributions
-
-
-
14 144
health
-
-
-
2 601
total
-
-
-
30 393
Employee
67 222
67 222
92 760
-
income
7 059
6 223
13 169
-
social contributions
3 267
5 579
7 525
-
health
669
1 143
1 578
-
total
10 995
12 945
22 272
-
Employer
67 222
67 222
92 760
-
social contributions
3 267
5 579
7 525
-
health
728
1 244
1 715
-
total
3 995
6 823
9 240
-
Corporate
58 656
27 955
-
-
income
7 333
3 494
-
-
total
7 333
3 494
-
-
Dividends
51 324
24 461
-
-
withholding
8 725
4 159
-
-
total
8 725
4 159
-
-
Income
102 000
102 000
102 000
102 000
Total tax
31 048
27 421
31 512
30 393
After tax
70 952
74 579
70 488
71 607
Living cost
28 355
28 355
28 355
28 355
Free-cash
42 597
46 224
42 133
43 252

Estimated living cost  is ₽28355 per week

₽19383
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2215
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽476
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.
₽6281
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
₽30049
₽39550
₽40263
₽39872
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
-
-
-
24 001
pensions
-
-
-
6 717
total
-
-
-
30 718
Employee
43 557
-
89 552
-
income
7 932
-
17 669
-
health
568
-
1 487
-
pensions
3 324
-
8 615
-
total
11 824
-
27 771
-
Employer
43 557
-
89 552
-
pensions
4 401
-
10 747
-
health
828
-
1 701
-
total
5 229
-
12 448
-
Corporate
53 214
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.

10 111
19 381
-
-
total
10 111
19 381
-
-
Dividends
43 103
82 619
-
-
withholding
3 232
10 624
-
-
total
3 232
10 624
-
-
Income
102 000
102 000
102 000
102 000
Total tax
30 396
30 005
40 219
30 718
After tax
71 604
71 995
61 781
71 282
Living cost
31 732
31 732
31 732
31 732
Free-cash
39 872
40 263
30 049
39 550

Estimated living cost  is ₽31732 per week

₽21768
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2918
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽397
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6647
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
₽10735
₽15400
₽18900
₽14924
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
-
-
-
2 171
national
-
-
-
22 686
social contributions
-
-
-
26 235
total
-
-
-
51 774
Employee
73 666
-
102 000
-
regional
1 112
-
1 850
-
social contributions
24 840
-
34 394
-
national
12 449
-
19 586
-
municipal
440
-
609
-
total
38 841
-
56 439
-
Employer
73 666
-
102 000
-
total
-
-
-
-
Corporate
28 334
102 000
-
-
nationa
6 800
24 480
-
-
municipal
1 365
4 917
-
-
total
8 165
29 397
-
-
Dividends
20 169
72 603
-
-
withholding
5 244
18 877
-
-
total
5 244
18 877
-
-
Income
102 000
102 000
102 000
102 000
Total tax
52 250
48 274
56 439
51 774
After tax
49 750
53 726
45 561
50 226
Living cost
34 826
34 826
34 826
34 826
Free-cash
14 924
18 900
10 735
15 400

Estimated living cost  is ₽34826 per week

₽24463
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2396
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽526
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7440
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
₽35895
₽51856
-₽9761
₽5497
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
-
-
-
26 414
health
-
-
-
1 787
accident
-
-
-
207
pensions
-
-
-
3 409
other
-
-
-
304
total
-
-
-
32 121
Employee
28 351
-
89 295
-
income
3 890
-
18 903
-
health
3 246
-
10 224
-
pensions
3 192
-
6 250
-
total
10 328
-
35 377
-
Employer
28 351
-
89 295
-
unemployment
695
-
2 188
-
pensions
4 610
-
9 026
-
accident
473
-
1 491
-
total
5 778
-
12 705
-
Corporate
67 871
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.

61 084
91 800
-
-
total
61 084
91 800
-
-
Dividends
6 787
10 200
-
-
withholding
1 290
1 938
-
-
total
1 290
1 938
-
-
Income
102 000
102 000
102 000
102 000
Total tax
78 480
93 738
48 082
32 121
After tax
23 520
8 262
53 918
69 879
Living cost
18 023
18 023
18 023
18 023
Free-cash
5 497
-9 761
35 895
51 856

Estimated living cost  is ₽18023 per week

₽13209
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽999
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽376
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3439
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
₽35096
₽26292
₽18828
₽30264
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
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.

-
-
-
25 764
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.

-
-
-
5 972
trade
-
-
-
8 804
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.

-
-
-
1 417
total
-
-
-
41 957
Employee

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

43 497
-
102 000
-
income

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

3 577
-
25 764
-
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.

5 972
-
5 972
-
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.

197
-
1 417
-
total
9 746
-
33 153
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
58 503
102 000
-
-
chamber of commerce
219
282
-
-
income
8 776
15 301
-
-
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.

483
841
-
-
trade
8 394
14 637
-
-
total
17 872
31 061
-
-
Dividends
40 631
70 939
-
-
withholding
9 826
17 403
-
-
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.

541
957
-
-
total
10 367
18 360
-
-
Income
102 000
102 000
102 000
102 000
Total tax
37 985
49 421
33 153
41 957
After tax
64 015
52 579
68 847
60 043
Living cost
33 751
33 751
33 751
33 751
Free-cash
30 264
18 828
35 096
26 292

Estimated living cost  is ₽33751 per week

₽23282
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3631
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.
₽6347
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
₽39140
₽36098
₽63413
₽56243
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
microenterprise
-
-
-
-
income
-
-
-
14 922
social contributions

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

-
-
-
32 793
surtax
-
-
-
-
total
-
-
-
47 715
Employee
25 545
-
82 199
-
income
4 547
-
15 831
-
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.

2 810
-
9 041
-
surtax
-
-
-
-
total
7 357
-
24 872
-
Employer
25 545
-
82 199
-
social contributions

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

6 153
-
19 801
-
surtax
-
-
-
-
total
6 153
-
19 801
-
Corporate
70 302
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%.

14 060
20 400
-
-
total
14 060
20 400
-
-
Dividends

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

56 242
81 600
-
-
total
-
-
-
-
Income
102 000
102 000
102 000
102 000
Total tax
27 570
20 400
44 673
47 715
After tax
74 430
81 600
57 327
54 285
Living cost
18 187
18 187
18 187
18 187
Free-cash
56 243
63 413
39 140
36 098

Estimated living cost  is ₽18187 per week

₽11603
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1732
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽413
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4439
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
₽47471
₽48278
₽52294
₽50429
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
-
-
-
28 082
health
-
-
-
6 004
pensions
-
-
-
8 282
total
-
-
-
42 368
Employee
17 293
-
92 683
-
income
3 345
-
27 647
-
health
865
-
2 070
-
unemployment
173
-
414
-
pensions
1 556
-
3 727
-
total
5 939
-
33 858
-
Employer
17 293
-
92 683
-
unemployment
346
-
828
-
pensions
1 902
-
4 555
-
health
1 643
-
3 934
-
total
3 891
-
9 317
-
Corporate
80 816
102 000
-
-
income
17 780
22 440
-
-
total
17 780
22 440
-
-
Dividends
63 037
79 560
-
-
withholding
12 607
15 912
-
-
total
12 607
15 912
-
-
Income
102 000
102 000
102 000
102 000
Total tax
40 217
38 352
43 175
42 368
After tax
61 783
63 648
58 825
59 632
Living cost
11 354
11 354
11 354
11 354
Free-cash
50 429
52 294
47 471
48 278

Estimated living cost  is ₽11354 per week

₽6747
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽920
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽260
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3426
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
₽28967
₽30643
₽44522
₽41740
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
-
-
-
21 094
health
-
-
-
7 243
unemployment
-
-
-
199
surtax
-
-
-
2 785
pensions
-
-
-
20 400
other
-
-
-
-
total
-
-
-
51 721
Employee
29 440
-
84 262
-
other
-
-
-
-
income
4 935
-
19 506
-
health
752
-
2 148
-
unemployment
2 049
-
5 864
-
surtax
105
-
2 520
-
pensions
1 964
-
5 621
-
total
9 805
-
35 659
-
Employer
29 440
-
84 262
-
unemployment
934
-
2 671
-
pensions
3 925
-
11 233
-
other
-
-
-
-
health
1 339
-
3 834
-
total
6 198
-
17 738
-
Corporate
66 362
102 000
-
-
income
17 255
26 520
-
-
total
17 255
26 520
-
-
Dividends
49 107
75 480
-
-
withholding
7 366
11 322
-
-
total
7 366
11 322
-
-
Income
102 000
102 000
102 000
102 000
Total tax
40 624
37 842
53 397
51 721
After tax
61 376
64 158
48 603
50 279
Living cost
19 636
19 636
19 636
19 636
Free-cash
41 740
44 522
28 967
30 643

Estimated living cost  is ₽19636 per week

₽11855
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1707
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽456
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.
₽5619
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
₽1207
₽22731
₽29137
₽28704
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
-
-
-
18 934
chamber of commerce
-
-
-
408