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
₽ 104500
per

Your estimated
City
free-cash

Valencia , Spain
₽31182
₽35180
₽47291
₽43127
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
-
-
-
104 500
income
-
-
-
23 323
accident
-
-
-
694
unemployment
-
-
-
540
pensions
-
-
-
21 815
other
-
-
-
77
total
-
-
-
46 449
Employee
30 753
-
79 924
-
other
30
-
77
-
income
5 929
-
20 976
-
unemployment
477
-
1 195
-
pensions
1 446
-
3 624
-
total
7 882
-
25 872
-
Employer
30 753
-
79 924
-
unemployment
1 692
-
4 239
-
pensions
7 257
-
18 193
-
other
246
-
617
-
accident
609
-
1 526
-
total
9 804
-
24 575
-
Corporate
63 943
104 500
-
-
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.

9 591
15 676
-
-
total
9 591
15 676
-
-
Dividends
54 351
88 824
-
-
withholding
11 225
18 662
-
-
total
11 225
18 662
-
-
Income
104 500
104 500
104 500
104 500
Total tax
38 502
34 338
50 447
46 449
After tax
65 998
70 162
54 053
58 051
Living cost
22 871
22 871
22 871
22 871
Free-cash
43 127
47 291
31 182
35 180

Estimated living cost  is ₽22871 per week

₽15437
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2199
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽401
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.
₽4834
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
₽38073
₽33752
₽54616
₽49000
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
-
-
-
104 500
income
-
-
-
13 944
health
-
-
-
4 598
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.

-
-
-
25 081
other
-
-
-
4 964
total
-
-
-
48 587
Employee
30 198
-
83 466
-
income
5 199
-
15 385
-
health
423
-
1 168
-
unemployment
301
-
835
-
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.

2 113
-
5 843
-
total
8 036
-
23 231
-
Employer
30 198
-
83 466
-
unemployment
301
-
835
-
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.

5 134
-
14 191
-
other
1 510
-
4 173
-
accident
241
-
668
-
health
423
-
1 168
-
total
7 609
-
21 035
-
Corporate
66 691
104 500
-
-
income
14 006
21 945
-
-
total
14 006
21 945
-
-
Dividends
52 685
82 555
-
-
withholding
3 688
5 778
-
-
total
3 688
5 778
-
-
Income
104 500
104 500
104 500
104 500
Total tax
33 339
27 723
44 266
48 587
After tax
71 161
76 777
60 234
55 913
Living cost
22 161
22 161
22 161
22 161
Free-cash
49 000
54 616
38 073
33 752

Estimated living cost  is ₽22161 per week

₽15658
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1496
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽357
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.
₽4650
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
₽73797
₽70153
₽78437
₽74572
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
-
-
-
104 500
income
-
-
-
15 675
health
-
-
-
3 343
unemployment
-
-
-
116
pensions

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

-
-
-
4 302
total
-
-
-
23 436
Employee
14 447
-
98 797
-
income
1 444
-
9 880
-
health
665
-
1 337
-
accident

We are using the highest rate at 1.1%.

159
-
320
-
pensions

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

1 268
-
2 552
-
total
3 536
-
14 089
-
Employer
14 447
-
98 797
-
unemployment
86
-
174
-
pensions

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

1 592
-
3 203
-
accident

We are using the highest rate at 1.1%.

159
-
320
-
health
997
-
2 006
-
total
2 834
-
5 703
-
Corporate
87 218
104 500
-
-
income
8 722
10 450
-
-
total
8 722
10 450
-
-
Dividends
78 496
94 050
-
-
withholding
3 925
4 702
-
-
total
3 925
4 702
-
-
Income
104 500
104 500
104 500
104 500
Total tax
19 017
15 152
19 792
23 436
After tax
85 483
89 348
84 708
81 064
Living cost
10 911
10 911
10 911
10 911
Free-cash
74 572
78 437
73 797
70 153

Estimated living cost  is ₽10911 per week

₽6370
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽779
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽289
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.
₽3473
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
₽33660
₽31114
₽24213
₽29126
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
-
-
-
104 500
income
-
-
-
12 968
social contributions
-
-
-
2 977
health
-
-
-
3 108
surtax
-
-
-
-
pensions
-
-
-
22 638
other
-
-
-
3 240
total
-
-
-
44 931
Employee
35 595
-
83 278
-
income
2 101
-
14 016
-
social contributions
1 015
-
2 372
-
surtax
-
-
-
-
pensions
4 025
-
4 776
-
total
7 141
-
21 164
-
Employer
35 595
-
83 278
-
unemployment
1 441
-
3 373
-
social contributions
107
-
249
-
pensions
5 848
-
8 222
-
other
1 228
-
2 873
-
health
2 492
-
6 504
-
total
11 116
-
21 221
-
Corporate
57 789
104 500
-
-
income
16 181
29 260
-
-
surtax
-
-
-
-
total
16 181
29 260
-
-
Dividends
41 608
75 240
-
-
withholding
5 325
9 631
-
-
surtax
-
-
-
-
social contributions
7 156
12 941
-
-
total
12 481
22 572
-
-
Income
104 500
104 500
104 500
104 500
Total tax
46 919
51 832
42 385
44 931
After tax
57 581
52 668
62 115
59 569
Living cost
28 455
28 455
28 455
28 455
Free-cash
29 126
24 213
33 660
31 114

Estimated living cost  is ₽28455 per week

₽17942
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2314
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.
₽7716
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
₽22578
₽25279
₽16271
₽11177
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
-
-
-
104 500
income
-
-
-
24 380
health
-
-
-
10 256
pensions
-
-
-
9 744
total
-
-
-
44 380
Employee
71 024
71 024
89 044
-
income

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

11 625
11 625
11 625
-
health
10 901
9 273
10 256
-
pensions
12 784
9 744
9 744
-
total
35 310
30 642
31 625
-
Employer
71 024
71 024
89 044
-
unemployment
2 557
2 557
3 177
-
pensions
4 943
4 943
6 144
-
health
4 937
4 937
6 135
-
total
12 437
12 437
15 456
-
Corporate
21 911
21 039
-
-
income
4 381
4 208
-
-
total
4 381
4 208
-
-
Dividends
17 529
16 832
-
-
withholding
2 629
2 525
-
-
income
3 725
3 576
-
-
total
6 354
6 101
-
-
Income
104 500
104 500
104 500
104 500
Total tax
58 482
53 388
47 081
44 380
After tax
46 018
51 112
57 419
60 120
Living cost
34 841
34 841
34 841
34 841
Free-cash
11 177
16 271
22 578
25 279

Estimated living cost  is ₽34841 per week

₽24691
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3141
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽554
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.
₽6455
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
₽44463
₽34095
₽27582
₽36783
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.

-
-
-
104 500
income

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

-
-
-
27 644
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.

-
-
-
5 682
trade
-
-
-
10 368
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.

-
-
-
1 520
total
-
-
-
45 214
Employee

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

31 811
-
104 500
-
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.

889
-
27 644
-
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.

5 682
-
5 682
-
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.

49
-
1 520
-
total
6 620
-
34 846
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
72 689
104 500
-
-
chamber of commerce
230
276
-
-
income
10 903
15 676
-
-
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.

600
862
-
-
trade
11 449
16 459
-
-
total
23 182
33 273
-
-
Dividends
49 507
71 228
-
-
withholding
12 061
17 491
-
-
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.

663
963
-
-
total
12 724
18 454
-
-
Income
104 500
104 500
104 500
104 500
Total tax
42 526
51 727
34 846
45 214
After tax
61 974
52 773
69 654
59 286
Living cost
25 191
25 191
25 191
25 191
Free-cash
36 783
27 582
44 463
34 095

Estimated living cost  is ₽25191 per week

₽15846
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2937
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽470
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.
₽5938
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
₽52845
₽53957
₽57114
₽52589
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
-
-
-
104 500
income
-
-
-
15 166
social contributions
-
-
-
13 457
health
-
-
-
2 664
total
-
-
-
31 287
Employee
63 954
63 954
95 573
-
income
6 963
5 920
14 689
-
social contributions
2 418
5 308
7 159
-
health
496
1 087
1 624
-
total
9 877
12 315
23 472
-
Employer
63 954
63 954
95 573
-
social contributions
2 418
5 308
7 159
-
health
538
1 184
1 768
-
total
2 956
6 492
8 927
-
Corporate
72 411
34 055
-
-
income
9 052
4 257
-
-
total
9 052
4 257
-
-
Dividends
63 359
29 798
-
-
withholding
10 770
5 066
-
-
total
10 770
5 066
-
-
Income
104 500
104 500
104 500
104 500
Total tax
32 655
28 130
32 399
31 287
After tax
71 845
76 370
72 101
73 213
Living cost
19 256
19 256
19 256
19 256
Free-cash
52 589
57 114
52 845
53 957

Estimated living cost  is ₽19256 per week

₽11541
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1889
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.
₽5401
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
₽24650
₽31284
₽33351
₽32514
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.

-
-
-
104 500
income
-
-
-
10 814
social contributions

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

-
-
-
36 314
surtax
-
-
-
-
total
-
-
-
47 128
Employee
38 252
-
84 445
-
income
7 956
-
24 419
-
social contributions
4 208
-
9 288
-
surtax
-
-
-
-
total
12 164
-
33 707
-
Employer
38 252
-
84 445
-
social contributions
9 085
-
20 055
-
total
9 085
-
20 055
-
Corporate
57 164
104 500
-
-
income
12 005
21 945
-
-
surtax
-
-
-
-
total
12 005
21 945
-
-
Dividends
45 159
82 555
-
-
withholding
12 644
23 116
-
-
total
12 644
23 116
-
-
Income
104 500
104 500
104 500
104 500
Total tax
45 898
45 061
53 762
47 128
After tax
58 602
59 439
50 738
57 372
Living cost
26 088
26 088
26 088
26 088
Free-cash
32 514
33 351
24 650
31 284

Estimated living cost  is ₽26088 per week

₽19519
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1539
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.
₽4594
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
₽77382
₽97237
₽93057
₽91892
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%.

-
-
-
104 500
microenterprise

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

-
-
-
1 045
total
-
-
-
1 045
Employee
7 773
-
104 500
-
income
1 554
-
20 900
-
total
1 554
-
20 900
-
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%.

96 727
104 500
-
-
total
-
-
-
-
Dividends
96 727
104 500
-
-
withholding
4 836
5 225
-
-
total
4 836
5 225
-
-
Income
104 500
104 500
104 500
104 500
Total tax
6 390
5 225
20 900
1 045
After tax
98 110
99 275
83 600
103 455
Living cost
6 218
6 218
6 218
6 218
Free-cash
91 892
93 057
77 382
97 237

Estimated living cost  is ₽6218 per week

₽3854
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽517
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽171
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.
₽1677
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
₽27830
₽30823
₽49640
₽42684
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.

-
-
-
104 500
income
-
-
-
21 845
health
-
-
-
10 283
unemployment
-
-
-
156
pensions
-
-
-
19 085
total
-
-
-
51 369
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.

36 778
-
90 423
-
income
6 342
-
20 303
-
health
2 375
-
5 841
-
unemployment
52
-
126
-
pensions
5 701
-
14 015
-
total
14 470
-
40 285
-
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.

36 778
-
90 423
-
unemployment
22
-
54
-
pensions
3 254
-
8 002
-
health
2 450
-
6 021
-
total
5 726
-
14 077
-
Corporate
61 996
104 500
-
-
income
11 779
19 855
-
-
total
11 779
19 855
-
-
Dividends
50 217
84 645
-
-
withholding
7 533
12 697
-
-
total
7 533
12 697
-
-
Income
104 500
104 500
104 500
104 500
Total tax
39 508
32 552
54 362
51 369
After tax
64 992
71 948
50 138
53 131
Living cost
22 308
22 308
22 308
22 308
Free-cash
42 684
49 640
27 830
30 823

Estimated living cost  is ₽22308 per week

₽15310
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1430
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽432
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.
₽5137
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
₽46673
₽45175
₽33339
₽36246
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.

-
-
-
104 500
income
-
-
-
23 675
health

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

-
-
-
5 459
total
-
-
-
29 134
Employee
38 153
-
100 674
-
social contributions
3 823
-
3 826
-
income
4 140
-
19 984
-
total
7 963
-
23 810
-
Employer
38 153
-
100 674
-
social contributions
3 823
-
3 826
-
total
3 823
-
3 826
-
Corporate
62 524
104 500
-
-
income
21 883
36 576
-
-
total
21 883
36 576
-
-
Dividends
40 641
67 924
-
-
social contributions
4 394
4 394
-
-
total
4 394
4 394
-
-
Income
104 500
104 500
104 500
104 500
Total tax
38 063
40 970
27 636
29 134
After tax
66 437
63 530
76 864
75 366
Living cost
30 191
30 191
30 191
30 191
Free-cash
36 246
33 339
46 673
45 175

Estimated living cost  is ₽30191 per week

₽19887
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2380
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽462
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7461
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Vilnius , Lithuania
₽48554
₽49474
₽46118
₽46550
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
-
-
-
104 500
income
-
-
-
15 676
social contributions
-
-
-
14 421
health
-
-
-
7 293
total
-
-
-
37 390
Employee
28 199
-
104 500
-
income
4 703
-
16 596
-
social contributions
3 892
-
14 421
-
health
1 968
-
7 293
-
total
10 563
-
38 310
-
Employer
28 199
-
104 500
-
total
-
-
-
-
Corporate
76 301
104 500
-
-
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%.

3 815
5 226
-
-
total
3 815
5 226
-
-
Dividends
72 486
99 274
-
-
withholding
10 873
14 891
-
-
health
5 060
6 929
-
-
social contributions
10 003
13 700
-
-
total
25 936
35 520
-
-
Income
104 500
104 500
104 500
104 500
Total tax
40 314
40 746
38 310
37 390
After tax
64 186
63 754
66 190
67 110
Living cost
17 636
17 636
17 636
17 636
Free-cash
46 550
46 118
48 554
49 474

Estimated living cost  is ₽17636 per week

₽11803
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1087
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽406
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.
₽4339
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
₽30226
₽31394
₽49144
₽41009
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
-
-
-
104 500
income
-
-
-
9 565
social contributions
-
-
-
26 629
solidarity contribution
-
-
-
-
health
-
-
-
14 108
total
-
-
-
50 302
Employee
33 535
-
77 985
-
solidarity contribution
-
-
-
-
income
4 024
-
9 358
-
social contributions
2 180
-
5 069
-
health
4 527
-
10 528
-
total
10 731
-
24 955
-
Employer
33 535
-
77 985
-
social contributions
8 384
-
19 496
-
health
3 018
-
7 019
-
total
11 402
-
26 515
-
Corporate
59 563
104 500
-
-
income
11 317
19 855
-
-
total
11 317
19 855
-
-
Dividends
48 246
84 645
-
-
withholding
7 237
12 697
-
-
total
7 237
12 697
-
-
Income
104 500
104 500
104 500
104 500
Total tax
40 687
32 552
51 470
50 302
After tax
63 813
71 948
53 030
54 198
Living cost
22 804
22 804
22 804
22 804
Free-cash
41 009
49 144
30 226
31 394

Estimated living cost  is ₽22804 per week

₽16958
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1263
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽395
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4188
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
₽73910
₽93765
₽89585
₽87767
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%.

-
-
-
104 500
microenterprise

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

-
-
-
1 045
total
-
-
-
1 045
Employee
12 113
-
104 500
-
income
2 423
-
20 900
-
total
2 423
-
20 900
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

We will register your company as part of a virtual zone. Your non-Georgian corporate tax will be zero. Turnover in Georgia will be taxed at 15%.

92 387
104 500
-
-
total
-
-
-
-
Dividends
92 387
104 500
-
-
withholding
4 620
5 225
-
-
total
4 620
5 225
-
-
Income
104 500
104 500
104 500
104 500
Total tax
7 043
5 225
20 900
1 045
After tax
97 457
99 275
83 600
103 455
Living cost
9 690
9 690
9 690
9 690
Free-cash
87 767
89 585
73 910
93 765

Estimated living cost  is ₽9690 per week

₽6557
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽407
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽325
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.
₽2401
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
₽21945
₽19399
₽12498
₽18216
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
-
-
-
104 500
income
-
-
-
12 968
social contributions
-
-
-
2 977
health
-
-
-
3 108
surtax
-
-
-
-
pensions
-
-
-
22 638
other
-
-
-
3 240
total
-
-
-
44 931
Employee
52 091
-
83 278
-
income
4 545
-
14 016
-
social contributions
1 484
-
2 372
-
surtax
-
-
-
-
pensions
5 892
-
4 776
-
total
11 921
-
21 164
-
Employer
52 091
-
83 278
-
unemployment
2 110
-
3 373
-
social contributions
156
-
249
-
pensions
8 559
-
8 222
-
other
1 798
-
2 873
-
health
3 646
-
6 504
-
total
16 269
-
21 221
-
Corporate
36 140
104 500
-
-
income
10 118
29 260
-
-
surtax
-
-
-
-
total
10 118
29 260
-
-
Dividends
26 022
75 240
-
-
withholding
3 330
9 631
-
-
surtax
-
-
-
-
social contributions
4 476
12 941
-
-
total
7 806
22 572
-
-
Income
104 500
104 500
104 500
104 500
Total tax
46 114
51 832
42 385
44 931
After tax
58 386
52 668
62 115
59 569
Living cost
40 170
40 170
40 170
40 170
Free-cash
18 216
12 498
21 945
19 399

Estimated living cost  is ₽40170 per week

₽27186
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3286
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽551
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.
₽9146
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
₽44348
₽44346
₽61166
₽57089
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.

-
-
-
104 500
income
-
-
-
22 662
health
-
-
-
6 310
unemployment
-
-
-
919
pensions
-
-
-
15 928
total
-
-
-
45 819
Employee

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

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

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

21 617
-
93 534
-
income
2 980
-
22 662
-
health
1 113
-
3 155
-
unemployment
162
-
459
-
pensions
3 026
-
8 576
-
total
7 281
-
34 852
-
Employer

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

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

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

21 617
-
93 534
-
unemployment
162
-
459
-
pensions
2 594
-
7 351
-
health
1 113
-
3 155
-
total
3 869
-
10 965
-
Corporate
79 014
104 500
-
-
income
11 852
15 675
-
-
total
11 852
15 675
-
-
Dividends
67 162
88 825
-
-
withholding
10 074
13 324
-
-
total
10 074
13 324
-
-
Income
104 500
104 500
104 500
104 500
Total tax
33 076
28 999
45 817
45 819
After tax
71 424
75 501
58 683
58 681
Living cost
14 335
14 335
14 335
14 335
Free-cash
57 089
61 166
44 348
44 346

Estimated living cost  is ₽14335 per week

₽9652
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1109
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽415
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3160
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
₽22688
₽27763
-₽10276
₽14565
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
-
-
-
104 500
regional
-
-
-
4 460
national
-
-
-
1 172
health
-
-
-
236
city
-
-
-
1 102
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.

-
-
-
2 091
pensions
-
-
-
9 614
total
-
-
-
18 675
Employee
67 947
-
93 535
-
regional
2 225
-
3 812
-
city
729
-
1 005
-
health
154
-
210
-
unemployment
-
-
-
-
national
322
-
931
-
pensions
5 708
-
7 856
-
total
9 138
-
13 814
-
Employer
67 947
-
93 535
-
unemployment
-
-
-
-
pensions
5 708
-
7 856
-
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.

1 359
-
1 870
-
health
154
-
210
-
total
7 221
-
9 936
-
Corporate
28 585
104 500
-
-
regional
6 046
22 102
-
-
national
2 429
8 882
-
-
total
8 475
30 984
-
-
Dividends
20 110
73 516
-
-
withholding
7 039
25 730
-
-
total
7 039
25 730
-
-
Income
104 500
104 500
104 500
104 500
Total tax
31 873
56 714
23 750
18 675
After tax
72 627
47 786
80 750
85 825
Living cost
58 062
58 062
58 062
58 062
Free-cash
14 565
-10 276
22 688
27 763

Estimated living cost  is ₽58062 per week

₽37757
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽5210
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽713
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.
₽14382
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
₽25559
₽39885
₽35921
₽36097
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

-
-
-
104 500
municipal
-
-
-
18 583
national
-
-
-
12 838
health
-
-
-
1 263
total
-
-
-
32 684
Employee
43 757
-
87 910
-
health
327
-
1 007
-
unemployment
657
-
1 318
-
national
723
-
7 825
-
municipal
7 167
-
14 337
-
pensions
2 953
-
5 934
-
total
11 827
-
30 421
-
Employer
43 757
-
87 910
-
unemployment
284
-
571
-
pensions
7 592
-
15 253
-
accident
44
-
88
-
health
336
-
677
-
total
8 256
-
16 589
-
Corporate
52 487
104 500
-
-
income
10 497
20 900
-
-
total
10 497
20 900
-
-
Dividends

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

31 492
62 700
-
-
national
223
4 462
-
-
municipal
5 669
11 286
-
-
total
5 892
15 748
-
-
Income
104 500
104 500
104 500
104 500
Total tax
36 472
36 648
47 010
32 684
After tax
68 028
67 852
57 490
71 816
Living cost
31 931
31 931
31 931
31 931
Free-cash
36 097
35 921
25 559
39 885

Estimated living cost  is ₽31931 per week

₽20857
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3071
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.
₽7495
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
₽8811
₽16518
₽28205
₽15731
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
-
-
-
104 500
national
-
-
-
35 761
social contributions
-
-
-
16 623
communal

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

-
-
-
5 273
total
-
-
-
57 657
Employee

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

59 492
-
80 936
-
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.

2 795
-
3 804
-
communal

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

3 103
-
4 222
-
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.

518
-
704
-
national
18 290
-
27 002
-
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.

4 462
-
6 070
-
total
29 168
-
41 802
-
Employer

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

59 492
-
80 936
-
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.

868
-
1 182
-
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.

5 272
-
7 170
-
surtax
6 746
-
9 179
-
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.

773
-
1 053
-
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.

3 659
-
4 978
-
total
17 318
-
23 562
-
Corporate
27 691
104 500
-
-
income
5 538
20 900
-
-
surtax
110
418
-
-
total
5 648
21 318
-
-
Dividends
22 042
83 182
-
-
withholding

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

6 310
24 652
-
-
total
6 310
24 652
-
-
Income
104 500
104 500
104 500
104 500
Total tax
58 444
45 970
65 364
57 657
After tax
46 056
58 530
39 136
46 843
Living cost
30 325
30 325
30 325
30 325
Free-cash
15 731
28 205
8 811
16 518

Estimated living cost  is ₽30325 per week

₽19533
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2652
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.
₽7666
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
₽20405
₽21331
₽22674
₽21902
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
-
-
-
104 500
municipal
-
-
-
24 652
national
-
-
-
2 304
health
-
-
-
4 702
accident
-
-
-
151
unemployment
-
-
-
75
pensions
-
-
-
8 146
other
-
-
-
8 756
total
-
-
-
48 786
Employee
48 993
-
80 823
-
national
-
-
1 935
-
municipal
14 610
-
24 101
-
total
14 610
-
26 036
-
Employer
48 993
-
80 823
-
unemployment
1 293
-
1 989
-
pensions
5 296
-
8 146
-
other
5 693
-
8 756
-
accident
98
-
151
-
health
3 013
-
4 634
-
total
15 393
-
23 676
-
Corporate
40 114
104 500
-
-
income
8 825
22 990
-
-
total
8 825
22 990
-
-
Dividends
31 289
81 510
-
-
withholding
9 387
24 453
-
-
total
9 387
24 453
-
-
Income
104 500
104 500
104 500
104 500
Total tax
48 215
47 443
49 712
48 786
After tax
56 285
57 057
54 788
55 714
Living cost
34 383
34 383
34 383
34 383
Free-cash
21 902
22 674
20 405
21 331

Estimated living cost  is ₽34383 per week

₽22788
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3374
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽522
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.
₽7699
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
₽54848
₽34168
₽25528
-₽26987
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
-
-
-
104 500
income
-
-
-
20 369
social contributions
-
-
-
11 913
total
-
-
-
32 282
Employee
54 559
-
-
-
income
12 035
-
-
-
social contributions
4 474
-
638
-
total
16 509
-
638
-
Employer
54 559
-
-
-
social contributions
76 928
-
10 964
-
total
76 928
-
10 964
-
Corporate
-
104 500
-
-
income
-
22 990
-
-
total
-
22 990
-
-
Dividends
-
81 510
-
-
income
-
17 932
-
-
total
-
17 932
-
-
Income
104 500
104 500
104 500
104 500
Total tax
93 437
40 922
11 602
32 282
After tax
11 063
63 578
92 898
72 218
Living cost
38 050
38 050
38 050
38 050
Free-cash
-26 987
25 528
54 848
34 168

Estimated living cost  is ₽38050 per week

₽24689
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3579
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.
₽9298
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
₽45125
₽46237
₽49394
₽45946
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
-
-
-
104 500
income
-
-
-
15 166
social contributions
-
-
-
13 457
health
-
-
-
2 664
total
-
-
-
31 287
Employee
63 954
63 954
95 573
-
income
6 716
5 920
14 689
-
social contributions
3 108
5 308
7 159
-
health
636
1 087
1 624
-
total
10 460
12 315
23 472
-
Employer
63 954
63 954
95 573
-
social contributions
3 108
5 308
7 159
-
health
693
1 184
1 768
-
total
3 801
6 492
8 927
-
Corporate
63 264
34 055
-
-
income
7 907
4 257
-
-
total
7 907
4 257
-
-
Dividends
55 357
29 798
-
-
withholding
9 410
5 066
-
-
total
9 410
5 066
-
-
Income
104 500
104 500
104 500
104 500
Total tax
31 578
28 130
32 399
31 287
After tax
72 922
76 370
72 101
73 213
Living cost
26 976
26 976
26 976
26 976
Free-cash
45 946
49 394
45 125
46 237

Estimated living cost  is ₽26976 per week

₽18441
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2107
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.
₽5975
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
₽32396
₽42066
₽42426
₽43619
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
-
-
-
104 500
income
-
-
-
25 804
pensions
-
-
-
6 526
total
-
-
-
32 330
Employee
41 322
-
91 640
-
income
7 525
-
19 355
-
health
539
-
1 478
-
pensions
3 154
-
8 307
-
total
11 218
-
29 140
-
Employer
41 322
-
91 640
-
pensions
4 175
-
11 118
-
health
785
-
1 742
-
total
4 960
-
12 860
-
Corporate
58 218
104 500
-
-
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.

11 061
19 855
-
-
total
11 061
19 855
-
-
Dividends
47 157
84 645
-
-
withholding
3 538
12 115
-
-
total
3 538
12 115
-
-
Income
104 500
104 500
104 500
104 500
Total tax
30 777
31 970
42 000
32 330
After tax
73 723
72 530
62 500
72 170
Living cost
30 104
30 104
30 104
30 104
Free-cash
43 619
42 426
32 396
42 066

Estimated living cost  is ₽30104 per week

₽20651
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2768
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽377
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.
₽6306
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
₽13040
₽17819
₽21911
₽18127
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
-
-
-
104 500
municipal
-
-
-
699
regional
-
-
-
2 283
national
-
-
-
23 689
social contributions
-
-
-
26 877
total
-
-
-
53 548
Employee
70 084
-
104 500
-
regional
1 058
-
1 955
-
social contributions
23 632
-
35 237
-
national
11 844
-
20 512
-
municipal
418
-
623
-
total
36 952
-
58 327
-
Employer
70 084
-
104 500
-
total
-
-
-
-
Corporate
34 416
104 500
-
-
nationa
8 259
25 079
-
-
municipal
1 659
5 036
-
-
total
9 918
30 115
-
-
Dividends
24 498
74 384
-
-
withholding
6 370
19 341
-
-
total
6 370
19 341
-
-
Income
104 500
104 500
104 500
104 500
Total tax
53 240
49 456
58 327
53 548
After tax
51 260
55 044
46 173
50 952
Living cost
33 133
33 133
33 133
33 133
Free-cash
18 127
21 911
13 040
17 819

Estimated living cost  is ₽33133 per week

₽23274
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2279
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽500
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7079
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
₽38187
₽54199
-₽8899
₽5802
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
-
-
-
104 500
income
-
-
-
27 442
health
-
-
-
1 721
accident
-
-
-
199
pensions
-
-
-
3 284
other
-
-
-
292
total
-
-
-
32 938
Employee
27 313
-
92 014
-
income
3 747
-
19 907
-
health
3 127
-
10 536
-
pensions
3 075
-
6 021
-
total
9 949
-
36 464
-
Employer
27 313
-
92 014
-
unemployment
669
-
2 254
-
pensions
4 441
-
8 695
-
accident
456
-
1 537
-
total
5 566
-
12 486
-
Corporate
71 621
104 500
-
-
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.

64 459
94 050
-
-
total
64 459
94 050
-
-
Dividends
7 162
10 450
-
-
withholding
1 361
1 986
-
-
total
1 361
1 986
-
-
Income
104 500
104 500
104 500
104 500
Total tax
81 335
96 036
48 950
32 938
After tax
23 165
8 464
55 550
71 562
Living cost
17 363
17 363
17 363
17 363
Free-cash
5 802
-8 899
38 187
54 199

Estimated living cost  is ₽17363 per week

₽12726
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽962
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽362
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3313
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
₽37544
₽28098
₽21741
₽32618
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.

-
-
-
104 500
income

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

-
-
-
27 644
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.

-
-
-
5 682
trade
-
-
-
9 446
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.

-
-
-
1 520
total
-
-
-
44 292
Employee

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

41 382
-
104 500
-
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.

3 403
-
27 644
-
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.

5 682
-
5 682
-
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.

188
-
1 520
-
total
9 273
-
34 846
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
63 118
104 500
-
-
chamber of commerce
219
279
-
-
income
9 468
15 676
-
-
surtax

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

521
862
-
-
trade
9 058
14 995
-
-
total
19 266
31 812
-
-
Dividends
43 852
72 688
-
-
withholding
10 647
17 855
-
-
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.

586
982
-
-
total
11 233
18 837
-
-
Income
104 500
104 500
104 500
104 500
Total tax
39 772
50 649
34 846
44 292
After tax
64 728
53 851
69 654
60 208
Living cost
32 110
32 110
32 110
32 110
Free-cash
32 618
21 741
37 544
28 098

Estimated living cost  is ₽32110 per week

₽22150
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3455
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽466
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.
₽6039
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
₽41355
₽12924
₽66297
₽59474
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.

-
-
-
104 500
microenterprise
-
-
-
-
income
-
-
-
15 759
social contributions

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

-
-
-
31 866
surtax
-
-
-
26 648
total
-
-
-
74 273
Employee
24 303
-
84 212
-
income
4 326
-
16 291
-
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.

2 674
-
9 263
-
surtax
-
-
-
-
total
7 000
-
25 554
-
Employer
24 303
-
84 212
-
social contributions

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

5 854
-
20 288
-
surtax
-
-
-
-
total
5 854
-
20 288
-
Corporate
74 343
104 500
-
-
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%.

14 869
20 900
-
-
total
14 869
20 900
-
-
Dividends

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

59 474
83 600
-
-
total
-
-
-
-
Income
104 500
104 500
104 500
104 500
Total tax
27 723
20 900
45 842
74 273
After tax
76 777
83 600
58 658
30 227
Living cost
17 303
17 303
17 303
17 303
Free-cash
59 474
66 297
41 355
12 924

Estimated living cost  is ₽17303 per week

₽11039
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1648
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽393
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.
₽4224
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
₽50107
₽50871
₽54464
₽52698
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
-
-
-
104 500
income
-
-
-
29 366
health
-
-
-
5 682
pensions
-
-
-
7 837
total
-
-
-
42 885
Employee
16 364
-
95 683
-
income
3 166
-
28 954
-
health
818
-
1 959
-
unemployment
164
-
392
-
pensions
1 473
-
3 527
-
total
5 621
-
34 832
-
Employer
16 364
-
95 683
-
unemployment
327
-
784
-
pensions
1 800
-
4 310
-
health
1 555
-
3 723
-
total
3 682
-
8 817
-
Corporate
84 453
104 500
-
-
income
18 580
22 990
-
-
total
18 580
22 990
-
-
Dividends
65 874
81 510
-
-
withholding
13 175
16 302
-
-
total
13 175
16 302
-
-
Income
104 500
104 500
104 500
104 500
Total tax
41 058
39 292
43 649
42 885
After tax
63 442
65 208
60 851
61 615
Living cost
10 744
10 744
10 744
10 744
Free-cash
52 698
54 464
50 107
50 871

Estimated living cost  is ₽10744 per week

₽6385
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽871
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽246
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.
₽3242
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
₽30011
₽31737
₽47050
₽44405
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
-
-
-
104 500
income
-
-
-
22 516
health
-
-
-
7 420
unemployment
-
-
-
189
surtax
-
-
-
3 057
pensions
-
-
-
20 900
other
-
-
-
-
total
-
-
-
54 082
Employee
28 009
-
86 327
-
other
-
-
-
-
income
4 695
-
20 883
-
health
715
-
2 202
-
unemployment
1 949
-
6 009
-
surtax
99
-
2 784
-
pensions
1 869
-
5 758
-
total
9 327
-
37 636
-
Employer
28 009
-
86 327
-
unemployment
889
-
2 737
-
pensions
3 734
-
11 507
-
other
-
-
-
-
health
1 274
-
3 928
-
total
5 897
-
18 172
-
Corporate
70 595
104 500
-
-
income
18 354
27 170
-
-
total
18 354
27 170
-
-
Dividends
52 241
77 330
-
-
withholding
7 836
11 599
-
-
total
7 836
11 599
-
-
Income
104 500
104 500
104 500
104 500
Total tax
41 414
38 769
55 808
54 082
After tax
63 086
65 731
48 692
50 418
Living cost
18 681
18 681
18 681
18 681
Free-cash
44 405
47 050
30 011
31 737

Estimated living cost  is ₽18681 per week

₽11279
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1624
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽434
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.
₽5346
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
₽2455
₽25907
₽31776
₽31362
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
-
-
-
104 500
income
-
-
-
21 133
chamber of commerce
-
-
-
418