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
₽ 105000
per

Your estimated
City
free-cash

Valencia , Spain
₽31314
₽35331
₽47508
₽43323
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
-
-
-
105 000
income
-
-
-
23 429
accident
-
-
-
698
unemployment
-
-
-
543
pensions
-
-
-
21 930
other
-
-
-
78
total
-
-
-
46 678
Employee
30 915
-
80 295
-
other
30
-
78
-
income
5 960
-
21 068
-
unemployment
479
-
1 201
-
pensions
1 453
-
3 643
-
total
7 922
-
25 990
-
Employer
30 915
-
80 295
-
unemployment
1 701
-
4 262
-
pensions
7 295
-
18 289
-
other
248
-
620
-
accident
612
-
1 534
-
total
9 856
-
24 705
-
Corporate
64 229
105 000
-
-
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.

9 634
15 750
-
-
total
9 634
15 750
-
-
Dividends
54 595
89 250
-
-
withholding
11 274
18 751
-
-
total
11 274
18 751
-
-
Income
105 000
105 000
105 000
105 000
Total tax
38 686
34 501
50 695
46 678
After tax
66 314
70 499
54 305
58 322
Living cost
22 991
22 991
22 991
22 991
Free-cash
43 323
47 508
31 314
35 331

Estimated living cost  is ₽22991 per week

₽15519
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.
₽403
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.
₽4860
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
₽38248
₽33905
₽54864
₽49221
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
-
-
-
105 000
income
-
-
-
14 010
health
-
-
-
4 620
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.

-
-
-
25 200
other
-
-
-
4 987
total
-
-
-
48 817
Employee
30 357
-
83 865
-
income
5 226
-
15 457
-
health
425
-
1 174
-
unemployment
303
-
839
-
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.

2 124
-
5 870
-
total
8 078
-
23 340
-
Employer
30 357
-
83 865
-
unemployment
303
-
839
-
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.

5 161
-
14 257
-
other
1 518
-
4 193
-
accident
243
-
671
-
health
425
-
1 174
-
total
7 650
-
21 134
-
Corporate
66 992
105 000
-
-
income
14 068
22 051
-
-
total
14 068
22 051
-
-
Dividends
52 924
82 949
-
-
withholding
3 705
5 807
-
-
total
3 705
5 807
-
-
Income
105 000
105 000
105 000
105 000
Total tax
33 501
27 858
44 474
48 817
After tax
71 499
77 142
60 526
56 183
Living cost
22 278
22 278
22 278
22 278
Free-cash
49 221
54 864
38 248
33 905

Estimated living cost  is ₽22278 per week

₽15741
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1504
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽359
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.
₽4674
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
₽74135
₽70475
₽78804
₽74917
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
-
-
-
105 000
income
-
-
-
15 750
health
-
-
-
3 361
unemployment
-
-
-
117
pensions

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

-
-
-
4 326
total
-
-
-
23 554
Employee
14 527
-
99 266
-
income
1 452
-
9 927
-
health
668
-
1 344
-
accident

We are using the highest rate at 1.1%.

160
-
322
-
pensions

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

1 275
-
2 566
-
total
3 555
-
14 159
-
Employer
14 527
-
99 266
-
unemployment
87
-
175
-
pensions

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

1 601
-
3 221
-
accident

We are using the highest rate at 1.1%.

160
-
322
-
health
1 003
-
2 017
-
total
2 851
-
5 735
-
Corporate
87 623
105 000
-
-
income
8 763
10 500
-
-
total
8 763
10 500
-
-
Dividends
78 860
94 500
-
-
withholding
3 943
4 725
-
-
total
3 943
4 725
-
-
Income
105 000
105 000
105 000
105 000
Total tax
19 112
15 225
19 894
23 554
After tax
85 888
89 775
85 106
81 446
Living cost
10 971
10 971
10 971
10 971
Free-cash
74 917
78 804
74 135
70 475

Estimated living cost  is ₽10971 per week

₽6405
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽783
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽291
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.
₽3492
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
₽33813
₽31250
₽24314
₽29254
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
-
-
-
105 000
income
-
-
-
13 026
social contributions
-
-
-
2 991
health
-
-
-
3 121
surtax
-
-
-
-
pensions
-
-
-
22 751
other
-
-
-
3 256
total
-
-
-
45 145
Employee
35 783
-
83 679
-
income
2 112
-
14 079
-
social contributions
1 020
-
2 385
-
surtax
-
-
-
-
pensions
4 046
-
4 798
-
total
7 178
-
21 262
-
Employer
35 783
-
83 679
-
unemployment
1 449
-
3 389
-
social contributions
108
-
251
-
pensions
5 878
-
8 259
-
other
1 234
-
2 888
-
health
2 505
-
6 533
-
total
11 174
-
21 320
-
Corporate
58 043
105 000
-
-
income
16 252
29 400
-
-
surtax
-
-
-
-
total
16 252
29 400
-
-
Dividends
41 791
75 600
-
-
withholding
5 350
9 677
-
-
surtax
-
-
-
-
social contributions
7 187
13 004
-
-
total
12 537
22 681
-
-
Income
105 000
105 000
105 000
105 000
Total tax
47 141
52 081
42 582
45 145
After tax
57 859
52 919
62 418
59 855
Living cost
28 605
28 605
28 605
28 605
Free-cash
29 254
24 314
33 813
31 250

Estimated living cost  is ₽28605 per week

₽18037
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2326
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽487
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7757
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
₽22645
₽25381
₽16331
₽11208
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
-
-
-
105 000
income
-
-
-
24 489
health
-
-
-
10 310
pensions
-
-
-
9 796
total
-
-
-
44 595
Employee
71 397
71 397
89 462
-
income

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

11 687
11 687
11 687
-
health
10 959
9 321
10 310
-
pensions
12 852
9 796
9 796
-
total
35 498
30 804
31 793
-
Employer
71 397
71 397
89 462
-
unemployment
2 570
2 570
3 194
-
pensions
4 969
4 969
6 177
-
health
4 963
4 963
6 167
-
total
12 502
12 502
15 538
-
Corporate
21 976
21 100
-
-
income
4 395
4 220
-
-
total
4 395
4 220
-
-
Dividends
17 581
16 880
-
-
withholding
2 637
2 532
-
-
income
3 736
3 587
-
-
total
6 373
6 119
-
-
Income
105 000
105 000
105 000
105 000
Total tax
58 768
53 645
47 331
44 595
After tax
46 232
51 355
57 669
60 405
Living cost
35 024
35 024
35 024
35 024
Free-cash
11 208
16 331
22 645
25 381

Estimated living cost  is ₽35024 per week

₽24821
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3157
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽557
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.
₽6489
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
₽44667
₽34252
₽27704
₽36951
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.

-
-
-
105 000
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.

-
-
-
27 769
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.

-
-
-
5 712
trade
-
-
-
10 415
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.

-
-
-
1 528
total
-
-
-
45 424
Employee

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

31 978
-
105 000
-
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.

893
-
27 769
-
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.

5 712
-
5 712
-
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
-
1 528
-
total
6 654
-
35 009
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
73 022
105 000
-
-
chamber of commerce
232
278
-
-
income
10 954
15 750
-
-
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.

603
866
-
-
trade
11 501
16 537
-
-
total
23 290
33 431
-
-
Dividends
49 732
71 569
-
-
withholding
12 115
17 575
-
-
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.

666
966
-
-
total
12 781
18 541
-
-
Income
105 000
105 000
105 000
105 000
Total tax
42 725
51 972
35 009
45 424
After tax
62 275
53 028
69 991
59 576
Living cost
25 324
25 324
25 324
25 324
Free-cash
36 951
27 704
44 667
34 252

Estimated living cost  is ₽25324 per week

₽15930
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2953
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽473
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.
₽5969
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
₽53088
₽54208
₽57379
₽52828
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
-
-
-
105 000
income
-
-
-
15 230
social contributions
-
-
-
13 527
health
-
-
-
2 678
total
-
-
-
31 435
Employee
64 290
64 290
96 026
-
income
7 000
5 951
14 751
-
social contributions
2 431
5 336
7 197
-
health
498
1 093
1 633
-
total
9 929
12 380
23 581
-
Employer
64 290
64 290
96 026
-
social contributions
2 431
5 336
7 197
-
health
541
1 190
1 777
-
total
2 972
6 526
8 974
-
Corporate
72 742
34 184
-
-
income
9 093
4 273
-
-
total
9 093
4 273
-
-
Dividends
63 649
29 911
-
-
withholding
10 821
5 085
-
-
total
10 821
5 085
-
-
Income
105 000
105 000
105 000
105 000
Total tax
32 815
28 264
32 555
31 435
After tax
72 185
76 736
72 445
73 565
Living cost
19 357
19 357
19 357
19 357
Free-cash
52 828
57 379
53 088
54 208

Estimated living cost  is ₽19357 per week

₽11601
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1899
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽428
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.
₽5429
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
₽24759
₽31423
₽33498
₽32656
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.

-
-
-
105 000
income
-
-
-
10 865
social contributions

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

-
-
-
36 487
surtax
-
-
-
-
total
-
-
-
47 352
Employee
38 453
-
84 848
-
income
7 998
-
24 530
-
social contributions
4 230
-
9 334
-
surtax
-
-
-
-
total
12 228
-
33 864
-
Employer
38 453
-
84 848
-
social contributions
9 133
-
20 152
-
total
9 133
-
20 152
-
Corporate
57 415
105 000
-
-
income
12 057
22 051
-
-
surtax
-
-
-
-
total
12 057
22 051
-
-
Dividends
45 358
82 949
-
-
withholding
12 701
23 226
-
-
total
12 701
23 226
-
-
Income
105 000
105 000
105 000
105 000
Total tax
46 119
45 277
54 016
47 352
After tax
58 881
59 723
50 984
57 648
Living cost
26 225
26 225
26 225
26 225
Free-cash
32 656
33 498
24 759
31 423

Estimated living cost  is ₽26225 per week

₽19622
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1547
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽438
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.
₽4619
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
₽77750
₽97700
₽93500
₽92329
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%.

-
-
-
105 000
microenterprise

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

-
-
-
1 050
total
-
-
-
1 050
Employee
7 813
-
105 000
-
income
1 562
-
21 000
-
total
1 562
-
21 000
-
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%.

97 187
105 000
-
-
total
-
-
-
-
Dividends
97 187
105 000
-
-
withholding
4 859
5 250
-
-
total
4 859
5 250
-
-
Income
105 000
105 000
105 000
105 000
Total tax
6 421
5 250
21 000
1 050
After tax
98 579
99 750
84 000
103 950
Living cost
6 250
6 250
6 250
6 250
Free-cash
92 329
93 500
77 750
97 700

Estimated living cost  is ₽6250 per week

₽3874
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽520
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.
₽1685
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
₽27953
₽30961
₽49867
₽42874
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.

-
-
-
105 000
income
-
-
-
21 949
health
-
-
-
10 332
unemployment
-
-
-
157
pensions
-
-
-
19 176
total
-
-
-
51 614
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.

36 971
-
90 854
-
income
6 376
-
20 398
-
health
2 388
-
5 869
-
unemployment
52
-
127
-
pensions
5 731
-
14 083
-
total
14 547
-
40 477
-
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.

36 971
-
90 854
-
unemployment
22
-
54
-
pensions
3 272
-
8 041
-
health
2 462
-
6 050
-
total
5 756
-
14 145
-
Corporate
62 272
105 000
-
-
income
11 831
19 950
-
-
total
11 831
19 950
-
-
Dividends
50 441
85 050
-
-
withholding
7 567
12 758
-
-
total
7 567
12 758
-
-
Income
105 000
105 000
105 000
105 000
Total tax
39 701
32 708
54 622
51 614
After tax
65 299
72 292
50 378
53 386
Living cost
22 425
22 425
22 425
22 425
Free-cash
42 874
49 867
27 953
30 961

Estimated living cost  is ₽22425 per week

₽15390
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1437
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.
₽5164
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
₽46886
₽45365
₽33482
₽36404
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.

-
-
-
105 000
income
-
-
-
23 799
health

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

-
-
-
5 486
total
-
-
-
29 285
Employee
38 354
-
101 154
-
social contributions
3 843
-
3 846
-
income
4 162
-
20 072
-
total
8 005
-
23 918
-
Employer
38 354
-
101 154
-
social contributions
3 843
-
3 846
-
total
3 843
-
3 846
-
Corporate
62 803
105 000
-
-
income
21 981
36 751
-
-
total
21 981
36 751
-
-
Dividends
40 822
68 249
-
-
social contributions
4 417
4 417
-
-
total
4 417
4 417
-
-
Income
105 000
105 000
105 000
105 000
Total tax
38 246
41 168
27 764
29 285
After tax
66 754
63 832
77 236
75 715
Living cost
30 350
30 350
30 350
30 350
Free-cash
36 404
33 482
46 886
45 365

Estimated living cost  is ₽30350 per week

₽19991
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2393
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽465
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.
₽7500
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
₽48777
₽49701
₽46332
₽46763
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
-
-
-
105 000
income
-
-
-
15 750
social contributions
-
-
-
14 491
health
-
-
-
7 329
total
-
-
-
37 570
Employee
28 348
-
105 000
-
income
4 728
-
16 674
-
social contributions
3 913
-
14 491
-
health
1 979
-
7 329
-
total
10 620
-
38 494
-
Employer
28 348
-
105 000
-
total
-
-
-
-
Corporate
76 652
105 000
-
-
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%.

3 833
5 250
-
-
total
3 833
5 250
-
-
Dividends
72 819
99 750
-
-
withholding
10 922
14 962
-
-
health
5 083
6 962
-
-
social contributions
10 050
13 765
-
-
total
26 055
35 689
-
-
Income
105 000
105 000
105 000
105 000
Total tax
40 508
40 939
38 494
37 570
After tax
64 492
64 061
66 506
67 430
Living cost
17 729
17 729
17 729
17 729
Free-cash
46 763
46 332
48 777
49 701

Estimated living cost  is ₽17729 per week

₽11865
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1093
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽408
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.
₽4362
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
₽30406
₽31615
₽49414
₽41253
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
-
-
-
105 000
income
-
-
-
9 616
social contributions
-
-
-
26 716
solidarity contribution
-
-
-
-
health
-
-
-
14 175
total
-
-
-
50 507
Employee
33 645
-
78 358
-
solidarity contribution
-
-
-
-
income
4 037
-
9 403
-
social contributions
2 187
-
5 093
-
health
4 542
-
10 578
-
total
10 766
-
25 074
-
Employer
33 645
-
78 358
-
social contributions
8 411
-
19 590
-
health
3 028
-
7 052
-
total
11 439
-
26 642
-
Corporate
59 916
105 000
-
-
income
11 384
19 950
-
-
total
11 384
19 950
-
-
Dividends
48 532
85 050
-
-
withholding
7 280
12 758
-
-
total
7 280
12 758
-
-
Income
105 000
105 000
105 000
105 000
Total tax
40 869
32 708
51 716
50 507
After tax
64 131
72 292
53 284
54 493
Living cost
22 878
22 878
22 878
22 878
Free-cash
41 253
49 414
30 406
31 615

Estimated living cost  is ₽22878 per week

₽17014
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1267
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.
₽4201
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
₽74260
₽94210
₽90010
₽88184
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%.

-
-
-
105 000
microenterprise

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

-
-
-
1 050
total
-
-
-
1 050
Employee
12 175
-
105 000
-
income
2 435
-
21 000
-
total
2 435
-
21 000
-
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%.

92 825
105 000
-
-
total
-
-
-
-
Dividends
92 825
105 000
-
-
withholding
4 641
5 250
-
-
total
4 641
5 250
-
-
Income
105 000
105 000
105 000
105 000
Total tax
7 076
5 250
21 000
1 050
After tax
97 924
99 750
84 000
103 950
Living cost
9 740
9 740
9 740
9 740
Free-cash
88 184
90 010
74 260
94 210

Estimated living cost  is ₽9740 per week

₽6591
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽409
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽327
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.
₽2413
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
₽22037
₽19474
₽12538
₽18287
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
-
-
-
105 000
income
-
-
-
13 026
social contributions
-
-
-
2 991
health
-
-
-
3 121
surtax
-
-
-
-
pensions
-
-
-
22 751
other
-
-
-
3 256
total
-
-
-
45 145
Employee
52 365
-
83 679
-
income
4 569
-
14 079
-
social contributions
1 491
-
2 385
-
surtax
-
-
-
-
pensions
5 923
-
4 798
-
total
11 983
-
21 262
-
Employer
52 365
-
83 679
-
unemployment
2 121
-
3 389
-
social contributions
157
-
251
-
pensions
8 604
-
8 259
-
other
1 807
-
2 888
-
health
3 665
-
6 533
-
total
16 354
-
21 320
-
Corporate
36 280
105 000
-
-
income
10 159
29 400
-
-
surtax
-
-
-
-
total
10 159
29 400
-
-
Dividends
26 121
75 600
-
-
withholding
3 343
9 677
-
-
surtax
-
-
-
-
social contributions
4 493
13 004
-
-
total
7 836
22 681
-
-
Income
105 000
105 000
105 000
105 000
Total tax
46 332
52 081
42 582
45 145
After tax
58 668
52 919
62 418
59 855
Living cost
40 381
40 381
40 381
40 381
Free-cash
18 287
12 538
22 037
19 474

Estimated living cost  is ₽40381 per week

₽27329
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3303
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.
₽9194
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
₽44543
₽44542
₽61452
₽57352
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.

-
-
-
105 000
income
-
-
-
22 769
health
-
-
-
6 343
unemployment
-
-
-
924
pensions
-
-
-
16 011
total
-
-
-
46 047
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.

21 730
-
93 977
-
income
2 995
-
22 769
-
health
1 119
-
3 171
-
unemployment
163
-
462
-
pensions
3 042
-
8 621
-
total
7 319
-
35 023
-
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.

21 730
-
93 977
-
unemployment
163
-
462
-
pensions
2 608
-
7 390
-
health
1 119
-
3 171
-
total
3 890
-
11 023
-
Corporate
79 380
105 000
-
-
income
11 907
15 750
-
-
total
11 907
15 750
-
-
Dividends
67 473
89 250
-
-
withholding
10 121
13 387
-
-
total
10 121
13 387
-
-
Income
105 000
105 000
105 000
105 000
Total tax
33 237
29 137
46 046
46 047
After tax
71 763
75 863
58 954
58 953
Living cost
14 411
14 411
14 411
14 411
Free-cash
57 352
61 452
44 543
44 542

Estimated living cost  is ₽14411 per week

₽9703
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1115
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽417
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.
₽3176
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
₽22752
₽27851
-₽10375
₽14610
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
-
-
-
105 000
regional
-
-
-
4 481
national
-
-
-
1 178
health
-
-
-
237
city
-
-
-
1 107
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.

-
-
-
2 099
pensions
-
-
-
9 659
total
-
-
-
18 761
Employee
68 329
-
93 982
-
regional
2 237
-
3 827
-
city
733
-
1 009
-
health
154
-
211
-
unemployment
-
-
-
-
national
323
-
935
-
pensions
5 741
-
7 894
-
total
9 188
-
13 876
-
Employer
68 329
-
93 982
-
unemployment
-
-
-
-
pensions
5 741
-
7 894
-
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.

1 366
-
1 879
-
health
154
-
211
-
total
7 261
-
9 984
-
Corporate
28 659
105 000
-
-
regional
6 061
22 208
-
-
national
2 435
8 926
-
-
total
8 496
31 134
-
-
Dividends
20 162
73 867
-
-
withholding
7 057
25 853
-
-
total
7 057
25 853
-
-
Income
105 000
105 000
105 000
105 000
Total tax
32 002
56 987
23 860
18 761
After tax
72 998
48 013
81 140
86 239
Living cost
58 388
58 388
58 388
58 388
Free-cash
14 610
-10 375
22 752
27 851

Estimated living cost  is ₽58388 per week

₽37969
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽5240
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽717
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.
₽14462
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
₽25670
₽40068
₽36083
₽36254
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

-
-
-
105 000
municipal
-
-
-
18 671
national
-
-
-
12 894
health
-
-
-
1 268
total
-
-
-
32 833
Employee
43 988
-
88 331
-
health
328
-
1 011
-
unemployment
660
-
1 325
-
national
727
-
7 858
-
municipal
7 205
-
14 406
-
pensions
2 969
-
5 962
-
total
11 889
-
30 562
-
Employer
43 988
-
88 331
-
unemployment
286
-
574
-
pensions
7 632
-
15 325
-
accident
44
-
89
-
health
338
-
681
-
total
8 300
-
16 669
-
Corporate
52 713
105 000
-
-
income
10 543
21 000
-
-
total
10 543
21 000
-
-
Dividends

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

31 627
63 000
-
-
national
222
4 479
-
-
municipal
5 693
11 339
-
-
total
5 915
15 818
-
-
Income
105 000
105 000
105 000
105 000
Total tax
36 647
36 818
47 231
32 833
After tax
68 353
68 182
57 769
72 167
Living cost
32 099
32 099
32 099
32 099
Free-cash
36 254
36 083
25 670
40 068

Estimated living cost  is ₽32099 per week

₽20967
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3088
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽511
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.
₽7535
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
₽8842
₽16586
₽28327
₽15788
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
-
-
-
105 000
national
-
-
-
35 929
social contributions
-
-
-
16 703
communal

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

-
-
-
5 298
total
-
-
-
57 930
Employee

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

59 805
-
81 326
-
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.

2 810
-
3 822
-
communal

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

3 119
-
4 243
-
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.

520
-
708
-
national
18 386
-
27 128
-
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.

4 485
-
6 099
-
total
29 320
-
42 000
-
Employer

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

59 805
-
81 326
-
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.

873
-
1 187
-
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.

5 299
-
7 205
-
surtax
6 781
-
9 221
-
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.

777
-
1 058
-
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.

3 678
-
5 003
-
total
17 408
-
23 674
-
Corporate
27 787
105 000
-
-
income
5 558
21 000
-
-
surtax
111
420
-
-
total
5 669
21 420
-
-
Dividends
22 118
83 579
-
-
withholding

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

6 331
24 769
-
-
total
6 331
24 769
-
-
Income
105 000
105 000
105 000
105 000
Total tax
58 728
46 189
65 674
57 930
After tax
46 272
58 811
39 326
47 070
Living cost
30 484
30 484
30 484
30 484
Free-cash
15 788
28 327
8 842
16 586

Estimated living cost  is ₽30484 per week

₽19636
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2666
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽478
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.
₽7706
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
₽20465
₽21397
₽22744
₽21967
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
-
-
-
105 000
municipal
-
-
-
24 763
national
-
-
-
2 294
health
-
-
-
4 730
accident
-
-
-
152
unemployment
-
-
-
76
pensions
-
-
-
8 194
other
-
-
-
8 808
total
-
-
-
49 017
Employee
49 282
-
81 184
-
national
-
-
1 923
-
municipal
14 696
-
24 209
-
total
14 696
-
26 132
-
Employer
49 282
-
81 184
-
unemployment
1 301
-
2 001
-
pensions
5 327
-
8 194
-
other
5 727
-
8 808
-
accident
99
-
152
-
health
3 031
-
4 662
-
total
15 485
-
23 817
-
Corporate
40 234
105 000
-
-
income
8 851
23 100
-
-
total
8 851
23 100
-
-
Dividends
31 383
81 900
-
-
withholding
9 415
24 570
-
-
total
9 415
24 570
-
-
Income
105 000
105 000
105 000
105 000
Total tax
48 447
47 670
49 949
49 017
After tax
56 553
57 330
55 051
55 983
Living cost
34 586
34 586
34 586
34 586
Free-cash
21 967
22 744
20 465
21 397

Estimated living cost  is ₽34586 per week

₽22922
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3394
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.
₽7745
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
₽55084
₽34310
₽25629
-₽27187
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
-
-
-
105 000
income
-
-
-
20 467
social contributions
-
-
-
11 970
total
-
-
-
32 437
Employee
54 849
-
-
-
income
12 099
-
-
-
social contributions
4 498
-
641
-
total
16 597
-
641
-
Employer
54 849
-
-
-
social contributions
77 337
-
11 022
-
total
77 337
-
11 022
-
Corporate
-
105 000
-
-
income
-
23 100
-
-
total
-
23 100
-
-
Dividends
-
81 900
-
-
income
-
18 018
-
-
total
-
18 018
-
-
Income
105 000
105 000
105 000
105 000
Total tax
93 934
41 118
11 663
32 437
After tax
11 066
63 882
93 337
72 563
Living cost
38 253
38 253
38 253
38 253
Free-cash
-27 187
25 629
55 084
34 310

Estimated living cost  is ₽38253 per week

₽24820
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3598
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽487
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9348
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
₽45327
₽46447
₽49618
₽46150
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
-
-
-
105 000
income
-
-
-
15 230
social contributions
-
-
-
13 527
health
-
-
-
2 678
total
-
-
-
31 435
Employee
64 290
64 290
96 026
-
income
6 751
5 951
14 751
-
social contributions
3 124
5 336
7 197
-
health
639
1 093
1 633
-
total
10 514
12 380
23 581
-
Employer
64 290
64 290
96 026
-
social contributions
3 124
5 336
7 197
-
health
697
1 190
1 777
-
total
3 821
6 526
8 974
-
Corporate
63 547
34 184
-
-
income
7 944
4 273
-
-
total
7 944
4 273
-
-
Dividends
55 603
29 911
-
-
withholding
9 453
5 085
-
-
total
9 453
5 085
-
-
Income
105 000
105 000
105 000
105 000
Total tax
31 732
28 264
32 555
31 435
After tax
73 268
76 736
72 445
73 565
Living cost
27 118
27 118
27 118
27 118
Free-cash
46 150
49 618
45 327
46 447

Estimated living cost  is ₽27118 per week

₽18538
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2118
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.
₽6007
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
₽32463
₽42184
₽42564
₽43677
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
-
-
-
105 000
income
-
-
-
25 860
pensions
-
-
-
6 577
total
-
-
-
32 437
Employee
41 700
-
92 085
-
income
7 594
-
19 381
-
health
544
-
1 486
-
pensions
3 183
-
8 376
-
total
11 321
-
29 243
-
Employer
41 700
-
92 085
-
pensions
4 213
-
11 166
-
health
793
-
1 749
-
total
5 006
-
12 915
-
Corporate
58 295
105 000
-
-
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.

11 076
19 950
-
-
total
11 076
19 950
-
-
Dividends
47 219
85 050
-
-
withholding
3 541
12 107
-
-
total
3 541
12 107
-
-
Income
105 000
105 000
105 000
105 000
Total tax
30 944
32 057
42 158
32 437
After tax
74 056
72 943
62 842
72 563
Living cost
30 379
30 379
30 379
30 379
Free-cash
43 677
42 564
32 463
42 184

Estimated living cost  is ₽30379 per week

₽20840
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2794
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽380
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.
₽6364
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
₽13089
₽17892
₽21999
₽18195
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
-
-
-
105 000
municipal
-
-
-
701
regional
-
-
-
2 295
national
-
-
-
23 799
social contributions
-
-
-
27 006
total
-
-
-
53 801
Employee
70 453
-
105 000
-
regional
1 064
-
1 963
-
social contributions
23 756
-
35 407
-
national
11 906
-
20 607
-
municipal
420
-
627
-
total
37 146
-
58 604
-
Employer
70 453
-
105 000
-
total
-
-
-
-
Corporate
34 547
105 000
-
-
nationa
8 292
25 200
-
-
municipal
1 666
5 061
-
-
total
9 958
30 261
-
-
Dividends
24 590
74 739
-
-
withholding
6 394
19 433
-
-
total
6 394
19 433
-
-
Income
105 000
105 000
105 000
105 000
Total tax
53 498
49 694
58 604
53 801
After tax
51 502
55 306
46 396
51 199
Living cost
33 307
33 307
33 307
33 307
Free-cash
18 195
21 999
13 089
17 892

Estimated living cost  is ₽33307 per week

₽23396
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2291
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽503
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.
₽7116
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
₽38332
₽54429
-₽8970
₽5826
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
-
-
-
105 000
income
-
-
-
27 564
health
-
-
-
1 732
accident
-
-
-
201
pensions
-
-
-
3 305
other
-
-
-
294
total
-
-
-
33 096
Employee
27 489
-
92 440
-
income
3 771
-
19 989
-
health
3 148
-
10 584
-
pensions
3 095
-
6 060
-
total
10 014
-
36 633
-
Employer
27 489
-
92 440
-
unemployment
673
-
2 265
-
pensions
4 470
-
8 751
-
accident
459
-
1 544
-
total
5 602
-
12 560
-
Corporate
71 908
105 000
-
-
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.

64 717
94 500
-
-
total
64 717
94 500
-
-
Dividends
7 191
10 500
-
-
withholding
1 366
1 995
-
-
total
1 366
1 995
-
-
Income
105 000
105 000
105 000
105 000
Total tax
81 699
96 495
49 193
33 096
After tax
23 301
8 505
55 807
71 904
Living cost
17 475
17 475
17 475
17 475
Free-cash
5 826
-8 970
38 332
54 429

Estimated living cost  is ₽17475 per week

₽12808
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽968
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽365
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.
₽3335
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
₽37712
₽28222
₽21828
₽32763
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.

-
-
-
105 000
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.

-
-
-
27 769
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.

-
-
-
5 712
trade
-
-
-
9 490
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.

-
-
-
1 528
total
-
-
-
44 499
Employee

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

41 600
-
105 000
-
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.

3 421
-
27 769
-
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.

5 712
-
5 712
-
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.

189
-
1 528
-
total
9 322
-
35 009
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
63 400
105 000
-
-
chamber of commerce
221
281
-
-
income
9 510
15 750
-
-
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.

524
866
-
-
trade
9 098
15 068
-
-
total
19 353
31 965
-
-
Dividends
44 048
73 035
-
-
withholding
10 694
17 941
-
-
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.

589
987
-
-
total
11 283
18 928
-
-
Income
105 000
105 000
105 000
105 000
Total tax
39 958
50 893
35 009
44 499
After tax
65 042
54 107
69 991
60 501
Living cost
32 279
32 279
32 279
32 279
Free-cash
32 763
21 828
37 712
28 222

Estimated living cost  is ₽32279 per week

₽22266
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3473
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽468
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.
₽6070
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
₽41547
₽12965
₽66606
₽59748
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.

-
-
-
105 000
microenterprise
-
-
-
-
income
-
-
-
15 831
social contributions

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

-
-
-
32 034
surtax
-
-
-
26 776
total
-
-
-
74 641
Employee
24 431
-
84 615
-
income
4 349
-
16 369
-
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.

2 688
-
9 307
-
surtax
-
-
-
-
total
7 037
-
25 676
-
Employer
24 431
-
84 615
-
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.

5 885
-
20 383
-
surtax
-
-
-
-
total
5 885
-
20 383
-
Corporate
74 685
105 000
-
-
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%.

14 936
21 000
-
-
total
14 936
21 000
-
-
Dividends

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

59 748
84 000
-
-
total
-
-
-
-
Income
105 000
105 000
105 000
105 000
Total tax
27 858
21 000
46 059
74 641
After tax
77 142
84 000
58 941
30 359
Living cost
17 394
17 394
17 394
17 394
Free-cash
59 748
66 606
41 547
12 965

Estimated living cost  is ₽17394 per week

₽11097
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1656
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.
₽4246
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
₽50326
₽51095
₽54712
₽52937
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
-
-
-
105 000
income
-
-
-
29 498
health
-
-
-
5 716
pensions
-
-
-
7 883
total
-
-
-
43 097
Employee
16 461
-
96 131
-
income
3 184
-
29 084
-
health
823
-
1 971
-
unemployment
165
-
394
-
pensions
1 481
-
3 548
-
total
5 653
-
34 997
-
Employer
16 461
-
96 131
-
unemployment
329
-
788
-
pensions
1 811
-
4 336
-
health
1 564
-
3 745
-
total
3 704
-
8 869
-
Corporate
84 835
105 000
-
-
income
18 664
23 100
-
-
total
18 664
23 100
-
-
Dividends
66 171
81 900
-
-
withholding
13 234
16 380
-
-
total
13 234
16 380
-
-
Income
105 000
105 000
105 000
105 000
Total tax
41 255
39 480
43 866
43 097
After tax
63 745
65 520
61 134
61 903
Living cost
10 808
10 808
10 808
10 808
Free-cash
52 937
54 712
50 326
51 095

Estimated living cost  is ₽10808 per week

₽6423
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽876
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽248
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.
₽3261
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
₽30154
₽31887
₽47265
₽44608
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
-
-
-
105 000
income
-
-
-
22 619
health
-
-
-
7 455
unemployment
-
-
-
190
surtax
-
-
-
3 070
pensions
-
-
-
21 000
other
-
-
-
-
total
-
-
-
54 334
Employee
28 156
-
86 740
-
other
-
-
-
-
income
4 720
-
20 977
-
health
719
-
2 212
-
unemployment
1 959
-
6 037
-
surtax
100
-
2 797
-
pensions
1 879
-
5 785
-
total
9 377
-
37 808
-
Employer
28 156
-
86 740
-
unemployment
893
-
2 750
-
pensions
3 754
-
11 562
-
other
-
-
-
-
health
1 280
-
3 947
-
total
5 927
-
18 259
-
Corporate
70 916
105 000
-
-
income
18 438
27 301
-
-
total
18 438
27 301
-
-
Dividends
52 478
77 699
-
-
withholding
7 871
11 655
-
-
total
7 871
11 655
-
-
Income
105 000
105 000
105 000
105 000
Total tax
41 613
38 956
56 067
54 334
After tax
63 387
66 044
48 933
50 666
Living cost
18 779
18 779
18 779
18 779
Free-cash
44 608
47 265
30 154
31 887

Estimated living cost  is ₽18779 per week

₽11338
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1633
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.
₽5374
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
₽26013
₽31915
₽31502
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
-
-
-
105 000
income
-
-
-
21 224
chamber of commerce
-
-
-
420