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
₽ 104000
per

Your estimated
City
free-cash

Valencia , Spain
₽29658
₽33371
₽45938
₽41477
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
-
-
-
104 000
income
-
-
-
22 393
accident
-
-
-
728
unemployment
-
-
-
566
pensions
-
-
-
22 877
other
-
-
-
81
total
-
-
-
46 645
Employee
32 249
-
78 859
-
other
31
-
79
-
income
6 217
-
20 210
-
unemployment
500
-
1 223
-
pensions
1 516
-
3 706
-
total
8 264
-
25 218
-
Employer
32 249
-
78 859
-
unemployment
1 774
-
4 338
-
pensions
7 610
-
18 610
-
other
258
-
631
-
accident
639
-
1 561
-
total
10 281
-
25 140
-
Corporate
61 469
104 000
-
-
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.

9 221
15 599
-
-
total
9 221
15 599
-
-
Dividends
52 249
88 401
-
-
withholding
10 773
18 479
-
-
total
10 773
18 479
-
-
Income
104 000
104 000
104 000
104 000
Total tax
38 539
34 078
50 358
46 645
After tax
65 461
69 922
53 642
57 355
Living cost
23 984
23 984
23 984
23 984
Free-cash
41 477
45 938
29 658
33 371

Estimated living cost  is ₽23984 per week

₽16189
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2306
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽420
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.
₽5070
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
₽36892
₽32594
₽53168
₽47279
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
-
-
-
104 000
income
-
-
-
13 691
health
-
-
-
4 576
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.

-
-
-
24 959
other
-
-
-
4 940
total
-
-
-
48 166
Employee
31 668
-
83 066
-
income
5 452
-
15 123
-
health
444
-
1 164
-
unemployment
316
-
831
-
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.

2 216
-
5 816
-
total
8 428
-
22 934
-
Employer
31 668
-
83 066
-
unemployment
316
-
831
-
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.

5 384
-
14 121
-
other
1 584
-
4 153
-
accident
253
-
665
-
health
444
-
1 164
-
total
7 981
-
20 934
-
Corporate
64 352
104 000
-
-
income
13 514
21 841
-
-
total
13 514
21 841
-
-
Dividends
50 838
82 159
-
-
withholding
3 558
5 751
-
-
total
3 558
5 751
-
-
Income
104 000
104 000
104 000
104 000
Total tax
33 481
27 592
43 868
48 166
After tax
70 519
76 408
60 132
55 834
Living cost
23 240
23 240
23 240
23 240
Free-cash
47 279
53 168
36 892
32 594

Estimated living cost  is ₽23240 per week

₽16420
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1569
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽374
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.
₽4876
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
₽72343
₽68804
₽77469
₽73411
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
-
-
-
104 000
income
-
-
-
15 600
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.

-
-
-
4 515
total
-
-
-
23 745
Employee
15 162
-
98 015
-
income
1 516
-
9 802
-
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
-
2 679
-
total
3 711
-
14 220
-
Employer
15 162
-
98 015
-
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
-
3 362
-
accident

We are using the highest rate at 1.1%.

167
-
336
-
health
1 047
-
2 105
-
total
2 976
-
5 986
-
Corporate
85 863
104 000
-
-
income
8 587
10 400
-
-
total
8 587
10 400
-
-
Dividends
77 276
93 600
-
-
withholding
3 864
4 680
-
-
total
3 864
4 680
-
-
Income
104 000
104 000
104 000
104 000
Total tax
19 138
15 080
20 206
23 745
After tax
84 862
88 920
83 794
80 255
Living cost
11 451
11 451
11 451
11 451
Free-cash
73 411
77 469
72 343
68 804

Estimated living cost  is ₽11451 per week

₽6685
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.
₽3645
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
₽32825
₽29571
₽22577
₽27727
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
-
-
-
104 000
income
-
-
-
12 279
social contributions
-
-
-
2 964
health
-
-
-
2 848
surtax
-
-
-
-
pensions
-
-
-
23 274
other
-
-
-
3 224
total
-
-
-
44 589
Employee
37 327
-
83 262
-
income
2 203
-
13 629
-
social contributions
1 064
-
2 372
-
surtax
-
-
-
-
pensions
4 221
-
4 596
-
total
7 488
-
20 597
-
Employer
37 327
-
83 262
-
unemployment
1 511
-
3 371
-
social contributions
113
-
250
-
pensions
6 132
-
7 952
-
other
1 288
-
2 873
-
health
2 613
-
6 292
-
total
11 657
-
20 738
-
Corporate
55 016
104 000
-
-
income
15 404
29 120
-
-
surtax
-
-
-
-
total
15 404
29 120
-
-
Dividends
39 612
74 880
-
-
withholding
5 070
9 585
-
-
surtax
-
-
-
-
social contributions
6 814
12 878
-
-
total
11 884
22 463
-
-
Income
104 000
104 000
104 000
104 000
Total tax
46 433
51 583
41 335
44 589
After tax
57 567
52 417
62 665
59 411
Living cost
29 840
29 840
29 840
29 840
Free-cash
27 727
22 577
32 825
29 571

Estimated living cost  is ₽29840 per week

₽18815
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2426
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽508
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.
₽8092
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
₽19035
₽23052
₽14215
₽8871
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
-
-
-
104 000
income
-
-
-
23 438
health
-
-
-
10 755
pensions
-
-
-
10 219
total
-
-
-
44 412
Employee
74 480
74 480
88 503
-
income

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

12 191
12 191
12 191
-
health
11 432
9 724
10 523
-
pensions
13 406
10 219
10 219
-
total
37 029
32 134
32 933
-
Employer
74 480
74 480
88 503
-
unemployment
2 681
2 681
3 186
-
pensions
5 184
5 184
6 160
-
health
5 177
5 177
6 150
-
total
13 042
13 042
15 496
-
Corporate
17 392
16 478
-
-
income
3 479
3 295
-
-
total
3 479
3 295
-
-
Dividends
13 913
13 183
-
-
withholding
2 087
1 978
-
-
income
2 956
2 800
-
-
total
5 043
4 778
-
-
Income
104 000
104 000
104 000
104 000
Total tax
58 593
53 249
48 429
44 412
After tax
45 407
50 751
55 571
59 588
Living cost
36 536
36 536
36 536
36 536
Free-cash
8 871
14 215
19 035
23 052

Estimated living cost  is ₽36536 per week

₽25892
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3294
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽581
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.
₽6769
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
₽43516
₽33522
₽26119
₽35765
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.

-
-
-
104 000
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.

-
-
-
26 644
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.

-
-
-
5 958
trade
-
-
-
9 994
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.

-
-
-
1 465
total
-
-
-
44 061
Employee

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

33 359
-
104 000
-
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.

932
-
26 644
-
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.

5 958
-
5 958
-
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
-
1 465
-
total
6 941
-
34 067
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
70 641
104 000
-
-
chamber of commerce
233
281
-
-
income
10 596
15 599
-
-
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.

583
857
-
-
trade
11 126
16 381
-
-
total
22 538
33 118
-
-
Dividends
48 104
70 881
-
-
withholding
11 695
17 389
-
-
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.

644
957
-
-
total
12 339
18 346
-
-
Income
104 000
104 000
104 000
104 000
Total tax
41 818
51 464
34 067
44 061
After tax
62 182
52 536
69 933
59 939
Living cost
26 417
26 417
26 417
26 417
Free-cash
35 765
26 119
43 516
33 522

Estimated living cost  is ₽26417 per week

₽16617
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3080
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽493
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.
₽6226
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
₽51641
₽52775
₽55839
₽51090
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
-
-
-
104 000
income
-
-
-
14 270
social contributions
-
-
-
14 111
health
-
-
-
2 651
total
-
-
-
31 032
Employee
67 066
67 066
94 740
-
income
7 302
6 208
13 787
-
social contributions
2 536
5 566
7 508
-
health
520
1 140
1 610
-
total
10 358
12 914
22 905
-
Employer
67 066
67 066
94 740
-
social contributions
2 536
5 566
7 508
-
health
564
1 241
1 753
-
total
3 100
6 807
9 261
-
Corporate
70 349
30 127
-
-
income
8 794
3 765
-
-
total
8 794
3 765
-
-
Dividends
61 556
26 362
-
-
withholding
10 465
4 482
-
-
total
10 465
4 482
-
-
Income
104 000
104 000
104 000
104 000
Total tax
32 717
27 968
32 166
31 032
After tax
71 283
76 032
71 834
72 968
Living cost
20 193
20 193
20 193
20 193
Free-cash
51 090
55 839
51 641
52 775

Estimated living cost  is ₽20193 per week

₽12102
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1981
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽447
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.
₽5664
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
₽23640
₽29994
₽31798
₽30920
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.

-
-
-
104 000
income
-
-
-
10 510
social contributions

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

-
-
-
36 139
surtax
-
-
-
-
total
-
-
-
46 649
Employee
40 113
-
84 039
-
income
8 344
-
23 800
-
social contributions
4 413
-
9 244
-
surtax
-
-
-
-
total
12 757
-
33 044
-
Employer
40 113
-
84 039
-
social contributions
9 527
-
19 959
-
total
9 527
-
19 959
-
Corporate
54 360
104 000
-
-
income
11 415
21 841
-
-
surtax
-
-
-
-
total
11 415
21 841
-
-
Dividends
42 945
82 159
-
-
withholding
12 024
23 004
-
-
total
12 024
23 004
-
-
Income
104 000
104 000
104 000
104 000
Total tax
45 723
44 845
53 003
46 649
After tax
58 277
59 155
50 997
57 351
Living cost
27 357
27 357
27 357
27 357
Free-cash
30 920
31 798
23 640
29 994

Estimated living cost  is ₽27357 per week

₽20469
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1614
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽457
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4818
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
₽76931
₽96691
₽92531
₽91356
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%.

-
-
-
104 000
microenterprise

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

-
-
-
1 040
total
-
-
-
1 040
Employee
7 836
-
104 000
-
income
1 567
-
20 800
-
total
1 567
-
20 800
-
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%.

96 164
104 000
-
-
total
-
-
-
-
Dividends
96 164
104 000
-
-
withholding
4 808
5 200
-
-
total
4 808
5 200
-
-
Income
104 000
104 000
104 000
104 000
Total tax
6 375
5 200
20 800
1 040
After tax
97 625
98 800
83 200
102 960
Living cost
6 269
6 269
6 269
6 269
Free-cash
91 356
92 531
76 931
96 691

Estimated living cost  is ₽6269 per week

₽3885
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽521
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽172
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.
₽1690
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
₽26696
₽29677
₽48209
₽40914
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.

-
-
-
104 000
income
-
-
-
21 547
health
-
-
-
10 234
unemployment
-
-
-
156
pensions
-
-
-
18 992
total
-
-
-
50 929
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.

38 568
-
89 988
-
income
6 651
-
20 011
-
health
2 491
-
5 813
-
unemployment
55
-
126
-
pensions
5 978
-
13 948
-
total
15 175
-
39 898
-
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.

38 568
-
89 988
-
unemployment
23
-
55
-
pensions
3 413
-
7 964
-
health
2 569
-
5 993
-
total
6 005
-
14 012
-
Corporate
59 428
104 000
-
-
income
11 291
19 760
-
-
total
11 291
19 760
-
-
Dividends
48 137
84 240
-
-
withholding
7 221
12 637
-
-
total
7 221
12 637
-
-
Income
104 000
104 000
104 000
104 000
Total tax
39 692
32 397
53 910
50 929
After tax
64 308
71 603
50 090
53 071
Living cost
23 394
23 394
23 394
23 394
Free-cash
40 914
48 209
26 696
29 677

Estimated living cost  is ₽23394 per week

₽16055
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1500
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.
₽5387
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
₽44981
₽41819
₽31331
₽34380
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.

-
-
-
104 000
income
-
-
-
24 827
health

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

-
-
-
5 694
total
-
-
-
30 521
Employee
40 010
-
99 988
-
social contributions
4 009
-
4 012
-
income
4 341
-
19 335
-
total
8 350
-
23 347
-
Employer
40 010
-
99 988
-
social contributions
4 009
-
4 012
-
total
4 009
-
4 012
-
Corporate
59 981
104 000
-
-
income
20 993
36 401
-
-
total
20 993
36 401
-
-
Dividends
38 988
67 599
-
-
social contributions
4 608
4 608
-
-
total
4 608
4 608
-
-
Income
104 000
104 000
104 000
104 000
Total tax
37 960
41 009
27 359
30 521
After tax
66 040
62 991
76 641
73 479
Living cost
31 660
31 660
31 660
31 660
Free-cash
34 380
31 331
44 981
41 819

Estimated living cost  is ₽31660 per week

₽20854
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2496
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽485
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.
₽7824
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
₽47610
₽48297
₽44954
₽45409
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
-
-
-
104 000
income
-
-
-
15 599
social contributions
-
-
-
14 351
health
-
-
-
7 259
total
-
-
-
37 209
Employee
29 572
-
104 000
-
income
4 932
-
16 286
-
social contributions
4 081
-
14 351
-
health
2 064
-
7 259
-
total
11 077
-
37 896
-
Employer
29 572
-
104 000
-
total
-
-
-
-
Corporate
74 428
104 000
-
-
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%.

3 721
5 200
-
-
total
3 721
5 200
-
-
Dividends
70 708
98 800
-
-
withholding
10 606
14 820
-
-
health
4 936
6 897
-
-
social contributions
9 757
13 635
-
-
total
25 299
35 352
-
-
Income
104 000
104 000
104 000
104 000
Total tax
40 097
40 552
37 896
37 209
After tax
63 903
63 448
66 104
66 791
Living cost
18 494
18 494
18 494
18 494
Free-cash
45 409
44 954
47 610
48 297

Estimated living cost  is ₽18494 per week

₽12377
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1140
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽425
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.
₽4550
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
₽29164
₽29417
₽47992
₽39568
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
-
-
-
104 000
income
-
-
-
9 358
social contributions
-
-
-
27 573
solidarity contribution
-
-
-
-
health
-
-
-
14 040
total
-
-
-
50 971
Employee
34 724
-
77 612
-
solidarity contribution
-
-
-
-
income
4 167
-
9 313
-
social contributions
2 257
-
5 045
-
health
4 688
-
10 478
-
total
11 112
-
24 836
-
Employer
34 724
-
77 612
-
social contributions
8 681
-
19 403
-
health
3 125
-
6 985
-
total
11 806
-
26 388
-
Corporate
57 470
104 000
-
-
income
10 919
19 760
-
-
total
10 919
19 760
-
-
Dividends
46 551
84 240
-
-
withholding
6 983
12 636
-
-
total
6 983
12 636
-
-
Income
104 000
104 000
104 000
104 000
Total tax
40 820
32 396
51 224
50 971
After tax
63 180
71 604
52 776
53 029
Living cost
23 612
23 612
23 612
23 612
Free-cash
39 568
47 992
29 164
29 417

Estimated living cost  is ₽23612 per week

₽17560
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1308
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.
₽4336
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
₽73431
₽93191
₽89031
₽87200
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%.

-
-
-
104 000
microenterprise

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

-
-
-
1 040
total
-
-
-
1 040
Employee
12 211
-
104 000
-
income
2 442
-
20 800
-
total
2 442
-
20 800
-
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%.

91 789
104 000
-
-
total
-
-
-
-
Dividends
91 789
104 000
-
-
withholding
4 589
5 200
-
-
total
4 589
5 200
-
-
Income
104 000
104 000
104 000
104 000
Total tax
7 031
5 200
20 800
1 040
After tax
96 969
98 800
83 200
102 960
Living cost
9 769
9 769
9 769
9 769
Free-cash
87 200
89 031
73 431
93 191

Estimated living cost  is ₽9769 per week

₽6611
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽410
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽328
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.
₽2420
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
₽20540
₽17286
₽10292
₽16287
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
-
-
-
104 000
income
-
-
-
12 279
social contributions
-
-
-
2 964
health
-
-
-
2 848
surtax
-
-
-
-
pensions
-
-
-
23 274
other
-
-
-
3 224
total
-
-
-
44 589
Employee
54 626
-
83 262
-
income
4 766
-
13 629
-
social contributions
1 556
-
2 372
-
surtax
-
-
-
-
pensions
6 179
-
4 596
-
total
12 501
-
20 597
-
Employer
54 626
-
83 262
-
unemployment
2 213
-
3 371
-
social contributions
164
-
250
-
pensions
8 976
-
7 952
-
other
1 885
-
2 873
-
health
3 823
-
6 292
-
total
17 061
-
20 738
-
Corporate
32 314
104 000
-
-
income
9 048
29 120
-
-
surtax
-
-
-
-
total
9 048
29 120
-
-
Dividends
23 265
74 880
-
-
withholding
2 978
9 585
-
-
surtax
-
-
-
-
social contributions
4 000
12 878
-
-
total
6 978
22 463
-
-
Income
104 000
104 000
104 000
104 000
Total tax
45 588
51 583
41 335
44 589
After tax
58 412
52 417
62 665
59 411
Living cost
42 125
42 125
42 125
42 125
Free-cash
16 287
10 292
20 540
17 286

Estimated living cost  is ₽42125 per week

₽28509
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3446
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽578
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.
₽9591
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
₽42300
₽42300
₽60101
₽55823
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.

-
-
-
104 000
income
-
-
-
22 367
health
-
-
-
6 620
unemployment
-
-
-
964
pensions
-
-
-
16 710
total
-
-
-
46 661
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.

22 678
-
92 496
-
income
3 126
-
22 367
-
health
1 168
-
3 310
-
unemployment
170
-
482
-
pensions
3 175
-
8 998
-
total
7 639
-
35 157
-
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.

22 678
-
92 496
-
unemployment
170
-
482
-
pensions
2 721
-
7 712
-
health
1 168
-
3 310
-
total
4 059
-
11 504
-
Corporate
77 263
104 000
-
-
income
11 589
15 600
-
-
total
11 589
15 600
-
-
Dividends
65 673
88 400
-
-
withholding
9 851
13 260
-
-
total
9 851
13 260
-
-
Income
104 000
104 000
104 000
104 000
Total tax
33 138
28 860
46 661
46 661
After tax
70 862
75 140
57 339
57 339
Living cost
15 039
15 039
15 039
15 039
Free-cash
55 823
60 101
42 300
42 300

Estimated living cost  is ₽15039 per week

₽10126
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1163
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽435
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.
₽3315
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
₽19670
₽24767
-₽13333
₽12720
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
-
-
-
104 000
regional
-
-
-
4 282
national
-
-
-
1 083
health
-
-
-
235
city
-
-
-
1 096
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.

-
-
-
2 080
pensions
-
-
-
9 568
total
-
-
-
18 344
Employee
71 255
-
93 086
-
regional
2 333
-
3 672
-
city
765
-
999
-
health
161
-
210
-
unemployment
-
-
-
-
national
337
-
851
-
pensions
5 986
-
7 819
-
total
9 582
-
13 551
-
Employer
71 255
-
93 086
-
unemployment
-
-
-
-
pensions
5 986
-
7 819
-
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.

1 425
-
1 861
-
health
161
-
210
-
total
7 572
-
9 890
-
Corporate
24 389
104 000
-
-
regional
5 158
21 996
-
-
national
2 074
8 840
-
-
total
7 232
30 836
-
-
Dividends
17 158
73 164
-
-
withholding
6 005
25 608
-
-
total
6 005
25 608
-
-
Income
104 000
104 000
104 000
104 000
Total tax
30 391
56 444
23 441
18 344
After tax
73 609
47 556
80 559
85 656
Living cost
60 889
60 889
60 889
60 889
Free-cash
12 720
-13 333
19 670
24 767

Estimated living cost  is ₽60889 per week

₽39595
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽5464
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽748
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.
₽15082
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
₽24228
₽38486
₽34382
₽34189
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

-
-
-
104 000
municipal
-
-
-
18 497
national
-
-
-
12 294
health
-
-
-
1 238
total
-
-
-
32 029
Employee
45 887
-
87 490
-
health
343
-
983
-
unemployment
689
-
1 312
-
national
758
-
7 305
-
municipal
7 516
-
14 272
-
pensions
3 097
-
5 905
-
total
12 403
-
29 777
-
Employer
45 887
-
87 490
-
unemployment
298
-
569
-
pensions
7 961
-
15 179
-
accident
46
-
88
-
health
353
-
674
-
total
8 658
-
16 510
-
Corporate
49 456
104 000
-
-
income
9 891
20 800
-
-
total
9 891
20 800
-
-
Dividends

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

29 673
62 400
-
-
national
33
4 101
-
-
municipal
5 341
11 232
-
-
total
5 374
15 333
-
-
Income
104 000
104 000
104 000
104 000
Total tax
36 326
36 133
46 287
32 029
After tax
67 674
67 867
57 713
71 971
Living cost
33 485
33 485
33 485
33 485
Free-cash
34 189
34 382
24 228
38 486

Estimated living cost  is ₽33485 per week

₽21872
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3221
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽533
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.
₽7860
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
₽7587
₽15212
₽26468
₽13385
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
-
-
-
104 000
national
-
-
-
35 105
social contributions
-
-
-
16 641
communal

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

-
-
-
5 242
total
-
-
-
56 988
Employee

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

62 387
-
80 549
-
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.

2 931
-
3 787
-
communal

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

3 254
-
4 201
-
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.

543
-
700
-
national
19 180
-
26 435
-
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.

4 679
-
6 041
-
total
30 587
-
41 164
-
Employer

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

62 387
-
80 549
-
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.

910
-
1 177
-
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.

5 528
-
7 137
-
surtax
7 074
-
9 133
-
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.

811
-
1 048
-
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.

3 837
-
4 954
-
total
18 160
-
23 449
-
Corporate
23 453
104 000
-
-
income
4 691
20 800
-
-
surtax
94
415
-
-
total
4 785
21 215
-
-
Dividends
18 669
82 785
-
-
withholding

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

5 283
24 517
-
-
total
5 283
24 517
-
-
Income
104 000
104 000
104 000
104 000
Total tax
58 815
45 732
64 613
56 988
After tax
45 185
58 268
39 387
47 012
Living cost
31 800
31 800
31 800
31 800
Free-cash
13 385
26 468
7 587
15 212

Estimated living cost  is ₽31800 per week

₽20484
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2781
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽498
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.
₽8039
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
₽18885
₽19849
₽21040
₽20238
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
-
-
-
104 000
municipal
-
-
-
24 245
national
-
-
-
1 468
health
-
-
-
4 888
accident
-
-
-
157
unemployment
-
-
-
78
pensions
-
-
-
8 468
other
-
-
-
9 103
total
-
-
-
48 407
Employee
50 932
-
79 386
-
national
-
-
1 084
-
municipal
15 188
-
23 673
-
total
15 188
-
24 757
-
Employer
50 932
-
79 386
-
unemployment
1 345
-
2 068
-
pensions
5 506
-
8 468
-
other
5 918
-
9 103
-
accident
102
-
157
-
health
3 132
-
4 818
-
total
16 003
-
24 614
-
Corporate
37 065
104 000
-
-
income
8 154
22 880
-
-
total
8 154
22 880
-
-
Dividends
28 911
81 120
-
-
withholding
8 673
24 336
-
-
total
8 673
24 336
-
-
Income
104 000
104 000
104 000
104 000
Total tax
48 018
47 216
49 371
48 407
After tax
55 982
56 784
54 629
55 593
Living cost
35 744
35 744
35 744
35 744
Free-cash
20 238
21 040
18 885
19 849

Estimated living cost  is ₽35744 per week

₽23690
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3507
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽543
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.
₽8004
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
₽53347
₽33054
₽24456
-₽30139
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
-
-
-
104 000
income
-
-
-
20 272
social contributions
-
-
-
11 856
total
-
-
-
32 128
Employee
55 660
-
-
-
income
12 277
-
-
-
social contributions
4 564
-
650
-
total
16 841
-
650
-
Employer
55 660
-
-
-
social contributions
78 480
-
11 185
-
total
78 480
-
11 185
-
Corporate
-
104 000
-
-
income
-
22 880
-
-
total
-
22 880
-
-
Dividends
-
81 120
-
-
income
-
17 846
-
-
total
-
17 846
-
-
Income
104 000
104 000
104 000
104 000
Total tax
95 321
40 726
11 835
32 128
After tax
8 679
63 274
92 165
71 872
Living cost
38 818
38 818
38 818
38 818
Free-cash
-30 139
24 456
53 347
33 054

Estimated living cost  is ₽38818 per week

₽25187
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3651
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.
₽9486
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
₽43545
₽44679
₽47743
₽44125
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
-
-
-
104 000
income
-
-
-
14 270
social contributions
-
-
-
14 111
health
-
-
-
2 651
total
-
-
-
31 032
Employee
67 066
67 066
94 740
-
income
7 042
6 208
13 787
-
social contributions
3 259
5 566
7 508
-
health
667
1 140
1 610
-
total
10 968
12 914
22 905
-
Employer
67 066
67 066
94 740
-
social contributions
3 259
5 566
7 508
-
health
727
1 241
1 753
-
total
3 986
6 807
9 261
-
Corporate
60 757
30 127
-
-
income
7 595
3 765
-
-
total
7 595
3 765
-
-
Dividends
53 162
26 362
-
-
withholding
9 037
4 482
-
-
total
9 037
4 482
-
-
Income
104 000
104 000
104 000
104 000
Total tax
31 586
27 968
32 166
31 032
After tax
72 414
76 032
71 834
72 968
Living cost
28 289
28 289
28 289
28 289
Free-cash
44 125
47 743
43 545
44 679

Estimated living cost  is ₽28289 per week

₽19338
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2210
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽475
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.
₽6266
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
₽31124
₽40792
₽41407
₽41491
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
-
-
-
104 000
income
-
-
-
24 839
pensions
-
-
-
6 742
total
-
-
-
31 581
Employee
43 413
-
91 275
-
income
7 906
-
18 394
-
health
566
-
1 502
-
pensions
3 313
-
8 628
-
total
11 785
-
28 524
-
Employer
43 413
-
91 275
-
pensions
4 386
-
10 990
-
health
825
-
1 735
-
total
5 211
-
12 725
-
Corporate
55 376
104 000
-
-
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.

10 522
19 761
-
-
total
10 522
19 761
-
-
Dividends
44 855
84 239
-
-
withholding
3 364
11 205
-
-
total
3 364
11 205
-
-
Income
104 000
104 000
104 000
104 000
Total tax
30 882
30 966
41 249
31 581
After tax
73 118
73 034
62 751
72 419
Living cost
31 627
31 627
31 627
31 627
Free-cash
41 491
41 407
31 124
40 792

Estimated living cost  is ₽31627 per week

₽21696
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2908
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽396
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.
₽6625
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
₽11559
₽16316
₽20034
₽16067
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
-
-
-
104 000
municipal
-
-
-
695
regional
-
-
-
2 232
national
-
-
-
23 264
social contributions
-
-
-
26 748
total
-
-
-
52 939
Employee
73 494
-
104 000
-
regional
1 110
-
1 904
-
social contributions
24 782
-
35 068
-
national
12 420
-
20 103
-
municipal
439
-
621
-
total
38 751
-
57 696
-
Employer
73 494
-
104 000
-
total
-
-
-
-
Corporate
30 506
104 000
-
-
nationa
7 321
24 961
-
-
municipal
1 470
5 013
-
-
total
8 791
29 974
-
-
Dividends
21 715
74 026
-
-
withholding
5 646
19 247
-
-
total
5 646
19 247
-
-
Income
104 000
104 000
104 000
104 000
Total tax
53 188
49 221
57 696
52 939
After tax
50 812
54 779
46 304
51 061
Living cost
34 745
34 745
34 745
34 745
Free-cash
16 067
20 034
11 559
16 316

Estimated living cost  is ₽34745 per week

₽24406
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2390
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽525
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.
₽7423
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
₽37137
₽53283
-₽9532
₽5669
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
-
-
-
104 000
income
-
-
-
27 077
health
-
-
-
1 780
accident
-
-
-
206
pensions
-
-
-
3 396
other
-
-
-
302
total
-
-
-
32 761
Employee
28 245
-
91 249
-
income
3 875
-
19 480
-
health
3 234
-
10 448
-
pensions
3 180
-
6 227
-
total
10 289
-
36 155
-
Employer
28 245
-
91 249
-
unemployment
692
-
2 236
-
pensions
4 593
-
8 992
-
accident
472
-
1 524
-
total
5 757
-
12 752
-
Corporate
69 998
104 000
-
-
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.

62 999
93 600
-
-
total
62 999
93 600
-
-
Dividends
7 000
10 400
-
-
withholding
1 330
1 976
-
-
total
1 330
1 976
-
-
Income
104 000
104 000
104 000
104 000
Total tax
80 375
95 576
48 907
32 761
After tax
23 625
8 424
55 093
71 239
Living cost
17 956
17 956
17 956
17 956
Free-cash
5 669
-9 532
37 137
53 283

Estimated living cost  is ₽17956 per week

₽13160
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽995
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.
₽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 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
₽36261
₽27156
₽19933
₽31344
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.

-
-
-
104 000
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.

-
-
-
26 644
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.

-
-
-
5 958
trade
-
-
-
9 105
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.

-
-
-
1 465
total
-
-
-
43 172
Employee

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

43 396
-
104 000
-
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.

3 568
-
26 644
-
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.

5 958
-
5 958
-
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
-
1 465
-
total
9 723
-
34 067
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
60 604
104 000
-
-
chamber of commerce
222
285
-
-
income
9 090
15 599
-
-
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.

500
857
-
-
trade
8 696
14 924
-
-
total
18 508
31 665
-
-
Dividends
42 097
72 335
-
-
withholding
10 192
17 753
-
-
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.

561
977
-
-
total
10 753
18 730
-
-
Income
104 000
104 000
104 000
104 000
Total tax
38 984
50 395
34 067
43 172
After tax
65 016
53 605
69 933
60 828
Living cost
33 672
33 672
33 672
33 672
Free-cash
31 344
19 933
36 261
27 156

Estimated living cost  is ₽33672 per week

₽23228
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3623
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽488
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.
₽6332
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
₽40285
₽10676
₽65055
₽57899
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.

-
-
-
104 000
microenterprise
-
-
-
-
income
-
-
-
15 242
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.

-
-
-
33 417
surtax
-
-
-
26 520
total
-
-
-
75 179
Employee
25 485
-
83 809
-
income
4 537
-
16 162
-
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.

2 804
-
9 219
-
surtax
-
-
-
-
total
7 341
-
25 381
-
Employer
25 485
-
83 809
-
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.

6 139
-
20 189
-
surtax
-
-
-
-
total
6 139
-
20 189
-
Corporate
72 376
104 000
-
-
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%.

14 476
20 800
-
-
total
14 476
20 800
-
-
Dividends

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

57 900
83 200
-
-
total
-
-
-
-
Income
104 000
104 000
104 000
104 000
Total tax
27 956
20 800
45 570
75 179
After tax
76 044
83 200
58 430
28 821
Living cost
18 145
18 145
18 145
18 145
Free-cash
57 899
65 055
40 285
10 676

Estimated living cost  is ₽18145 per week

₽11576
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1728
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽412
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.
₽4429
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
₽48856
₽49660
₽53593
₽51737
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
-
-
-
104 000
income
-
-
-
28 815
health
-
-
-
5 977
pensions
-
-
-
8 245
total
-
-
-
43 037
Employee
17 216
-
94 725
-
income
3 330
-
28 383
-
health
861
-
2 061
-
unemployment
172
-
412
-
pensions
1 549
-
3 710
-
total
5 912
-
34 566
-
Employer
17 216
-
94 725
-
unemployment
344
-
824
-
pensions
1 894
-
4 535
-
health
1 636
-
3 916
-
total
3 874
-
9 275
-
Corporate
82 910
104 000
-
-
income
18 240
22 880
-
-
total
18 240
22 880
-
-
Dividends
64 670
81 120
-
-
withholding
12 934
16 224
-
-
total
12 934
16 224
-
-
Income
104 000
104 000
104 000
104 000
Total tax
40 960
39 104
43 841
43 037
After tax
63 040
64 896
60 159
60 963
Living cost
11 303
11 303
11 303
11 303
Free-cash
51 737
53 593
48 856
49 660

Estimated living cost  is ₽11303 per week

₽6717
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽916
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽259
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.
₽3411
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
₽29637
₽31346
₽45827
₽43051
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
-
-
-
104 000
income
-
-
-
21 781
health
-
-
-
7 383
unemployment
-
-
-
199
surtax
-
-
-
2 901
pensions
-
-
-
20 800
other
-
-
-
-
total
-
-
-
53 064
Employee
29 372
-
85 913
-
other
-
-
-
-
income
4 924
-
20 158
-
health
750
-
2 191
-
unemployment
2 044
-
5 980
-
surtax
104
-
2 630
-
pensions
1 960
-
5 730
-
total
9 782
-
36 689
-
Employer
29 372
-
85 913
-
unemployment
932
-
2 723
-
pensions
3 916
-
11 452
-
other
-
-
-
-
health
1 336
-
3 909
-
total
6 184
-
18 084
-
Corporate
68 445
104 000
-
-
income
17 796
27 039
-
-
total
17 796
27 039
-
-
Dividends
50 649
76 961
-
-
withholding
7 597
11 544
-
-
total
7 597
11 544
-
-
Income
104 000
104 000
104 000
104 000
Total tax
41 359
38 583
54 773
53 064
After tax
62 641
65 417
49 227
50 936
Living cost
19 590
19 590
19 590
19 590
Free-cash
43 051
45 827
29 637
31 346

Estimated living cost  is ₽19590 per week

₽11827
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1703
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.
₽5606
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
₽1597
₽23952
₽30284
₽29852
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
-
-
-
104 000
income
-
-
-
19 815
chamber of commerce
-
-
-
415