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
₽43949
₽32118
₽36045
₽47999
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
unemployment
-
-
-
530
income
-
-
-
23 784
other
-
-
-
76
accident
-
-
-
682
pensions
-
-
-
21 423
total
-
-
-
46 495
Employee
30 200
-
80 866
-
unemployment
468
-
1 173
-
pensions
1 420
-
3 559
-
income
5 822
-
21 480
-
other
29
-
76
-
total
7 739
-
26 288
-
Employer
30 200
-
80 866
-
pensions
7 127
-
17 866
-
accident
598
-
1 499
-
unemployment
1 662
-
4 163
-
other
242
-
606
-
total
9 629
-
24 134
-
Corporate
65 172
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.

9 775
15 750
-
-
total
9 775
15 750
-
-
Dividends
55 396
89 250
-
-
withholding
11 448
18 791
-
-
total
11 448
18 791
-
-
Income
105 000
105 000
105 000
105 000
Total tax
38 591
34 541
50 422
46 495
After tax
66 409
70 459
54 578
58 505
Living cost
22 460
22 460
22 460
22 460
Free-cash
43 949
47 999
32 118
36 045

Estimated living cost  is ₽22460 per week

₽15160
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2159
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽394
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.
₽4747
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
₽49866
₽38679
₽34337
₽55382
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
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
income
-
-
-
14 092
other
-
-
-
4 988
health
-
-
-
4 620
total
-
-
-
48 900
Employee
29 655
-
83 867
-
health
415
-
1 175
-
unemployment
296
-
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.

2 075
-
5 870
-
income
5 105
-
15 540
-
total
7 891
-
23 424
-
Employer
29 655
-
83 867
-
health
415
-
1 175
-
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.

5 042
-
14 256
-
accident
237
-
671
-
unemployment
296
-
839
-
other
1 483
-
4 193
-
total
7 473
-
21 134
-
Corporate
67 871
105 000
-
-
income
14 253
22 049
-
-
total
14 253
22 049
-
-
Dividends
53 618
82 951
-
-
withholding
3 754
5 806
-
-
total
3 754
5 806
-
-
Income
105 000
105 000
105 000
105 000
Total tax
33 371
27 855
44 558
48 900
After tax
71 629
77 145
60 442
56 100
Living cost
21 763
21 763
21 763
21 763
Free-cash
49 866
55 382
38 679
34 337

Estimated living cost  is ₽21763 per week

₽15377
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1469
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽350
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.
₽4566
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
₽75275
₽74625
₽70927
₽79068
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
pensions

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

-
-
-
4 222
unemployment
-
-
-
114
income
-
-
-
15 750
health
-
-
-
3 280
total
-
-
-
23 366
Employee
14 177
-
99 404
-
health
652
-
1 312
-
accident

We are using the highest rate at 1.1%.

156
-
314
-
pensions

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

1 245
-
2 505
-
income
1 417
-
9 941
-
total
3 470
-
14 072
-
Employer
14 177
-
99 404
-
health
979
-
1 968
-
pensions

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

1 562
-
3 143
-
accident

We are using the highest rate at 1.1%.

156
-
314
-
unemployment
85
-
171
-
total
2 782
-
5 596
-
Corporate
88 041
105 000
-
-
income
8 804
10 500
-
-
total
8 804
10 500
-
-
Dividends
79 237
94 500
-
-
withholding
3 962
4 725
-
-
total
3 962
4 725
-
-
Income
105 000
105 000
105 000
105 000
Total tax
19 018
15 225
19 668
23 366
After tax
85 982
89 775
85 332
81 634
Living cost
10 707
10 707
10 707
10 707
Free-cash
75 275
79 068
74 625
70 927

Estimated living cost  is ₽10707 per week

₽6251
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽765
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽284
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.
₽3408
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
₽29801
₽34105
₽31855
₽24977
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
-
-
-
13 300
other
-
-
-
3 255
health
-
-
-
3 227
social contributions
-
-
-
2 991
pensions
-
-
-
22 428
surtax
-
-
-
-
total
-
-
-
45 201
Employee
34 956
-
83 513
-
pensions
3 952
-
4 865
-
income
2 063
-
14 219
-
social contributions
997
-
2 381
-
surtax
-
-
-
-
total
7 012
-
21 465
-
Employer
34 956
-
83 513
-
health
2 447
-
6 613
-
social contributions
105
-
251
-
pensions
5 742
-
8 359
-
unemployment
1 415
-
3 382
-
other
1 206
-
2 881
-
total
10 915
-
21 486
-
Corporate
59 128
105 000
-
-
income
16 556
29 401
-
-
surtax
-
-
-
-
total
16 556
29 401
-
-
Dividends
42 572
75 599
-
-
social contributions
7 322
13 002
-
-
surtax
-
-
-
-
withholding
5 450
9 676
-
-
total
12 772
22 678
-
-
Income
105 000
105 000
105 000
105 000
Total tax
47 255
52 079
42 951
45 201
After tax
57 745
52 921
62 049
59 799
Living cost
27 944
27 944
27 944
27 944
Free-cash
29 801
24 977
34 105
31 855

Estimated living cost  is ₽27944 per week

₽17620
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2272
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽476
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7578
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
₽12190
₽24550
₽26297
₽17191
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
pensions
-
-
-
9 569
income
-
-
-
24 848
health
-
-
-
10 071
total
-
-
-
44 488
Employee
69 747
69 747
89 822
-
health
10 705
9 106
10 071
-
pensions
12 554
9 569
9 569
-
income

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

11 416
11 416
11 416
-
total
34 675
30 091
31 056
-
Employer
69 747
69 747
89 822
-
health
4 848
4 848
6 025
-
pensions
4 854
4 854
6 034
-
unemployment
2 511
2 511
3 120
-
total
12 213
12 213
15 179
-
Corporate
23 895
23 040
-
-
income
4 778
4 608
-
-
total
4 778
4 608
-
-
Dividends
19 117
18 432
-
-
income
4 062
3 917
-
-
withholding
2 867
2 765
-
-
total
6 929
6 682
-
-
Income
105 000
105 000
105 000
105 000
Total tax
58 595
53 594
46 235
44 488
After tax
46 405
51 406
58 765
60 512
Living cost
34 215
34 215
34 215
34 215
Free-cash
12 190
17 191
24 550
26 297

Estimated living cost  is ₽34215 per week

₽24247
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3084
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽544
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.
₽6339
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
₽37317
₽44986
₽34429
₽28284
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
trade
-
-
-
10 557
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.

-
-
-
28 147
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.

-
-
-
5 580
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.

-
-
-
1 548
total
-
-
-
45 832
Employee

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

31 239
-
105 000
-
health

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

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

5 580
-
5 580
-
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.

873
-
28 147
-
surtax

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

48
-
1 548
-
total
6 501
-
35 275
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
73 761
105 000
-
-
income
11 063
15 750
-
-
trade
11 617
16 538
-
-
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.

609
866
-
-
chamber of commerce
229
274
-
-
total
23 518
33 428
-
-
Dividends
50 242
71 571
-
-
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.

674
967
-
-
withholding
12 251
17 582
-
-
total
12 925
18 549
-
-
Income
105 000
105 000
105 000
105 000
Total tax
42 944
51 977
35 275
45 832
After tax
62 056
53 023
69 725
59 168
Living cost
24 739
24 739
24 739
24 739
Free-cash
37 317
28 284
44 986
34 429

Estimated living cost  is ₽24739 per week

₽15561
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2884
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.
₽5831
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
₽53370
₽53503
₽54609
₽57815
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
-
-
-
15 589
health
-
-
-
2 677
social contributions
-
-
-
13 215
total
-
-
-
31 481
Employee
62 804
62 804
96 190
-
health
487
1 068
1 635
-
income
6 838
5 814
15 113
-
social contributions
2 374
5 212
7 030
-
total
9 699
12 094
23 778
-
Employer
62 804
62 804
96 190
-
health
529
1 162
1 779
-
social contributions
2 374
5 212
7 030
-
total
2 903
6 374
8 809
-
Corporate
73 488
35 821
-
-
income
9 186
4 478
-
-
total
9 186
4 478
-
-
Dividends
64 301
31 343
-
-
withholding
10 932
5 329
-
-
total
10 932
5 329
-
-
Income
105 000
105 000
105 000
105 000
Total tax
32 720
28 275
32 587
31 481
After tax
72 280
76 725
72 413
73 519
Living cost
18 910
18 910
18 910
18 910
Free-cash
53 370
57 815
53 503
54 609

Estimated living cost  is ₽18910 per week

₽11333
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1855
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽418
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.
₽5304
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
₽33284
₽25147
₽31919
₽34106
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
-
-
-
10 975
social contributions

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

-
-
-
36 487
surtax
-
-
-
-
total
-
-
-
47 462
Employee
37 564
-
84 848
-
income
7 813
-
24 749
-
social contributions
4 132
-
9 334
-
surtax
-
-
-
-
total
11 945
-
34 083
-
Employer
37 564
-
84 848
-
social contributions
8 921
-
20 151
-
total
8 921
-
20 151
-
Corporate
58 515
105 000
-
-
income
12 288
22 049
-
-
surtax
-
-
-
-
total
12 288
22 049
-
-
Dividends
46 227
82 951
-
-
withholding
12 943
23 226
-
-
total
12 943
23 226
-
-
Income
105 000
105 000
105 000
105 000
Total tax
46 097
45 275
54 234
47 462
After tax
58 903
59 725
50 766
57 538
Living cost
25 619
25 619
25 619
25 619
Free-cash
33 284
34 106
25 147
31 919

Estimated living cost  is ₽25619 per week

₽19168
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1511
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.
₽4512
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
₽92517
₽77909
₽97859
₽93659
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
7 614
-
105 000
-
income
1 523
-
21 000
-
total
1 523
-
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%.

97 386
105 000
-
-
total
-
-
-
-
Dividends
97 386
105 000
-
-
withholding
4 869
5 250
-
-
total
4 869
5 250
-
-
Income
105 000
105 000
105 000
105 000
Total tax
6 392
5 250
21 000
1 050
After tax
98 608
99 750
84 000
103 950
Living cost
6 091
6 091
6 091
6 091
Free-cash
92 517
93 659
77 909
97 859

Estimated living cost  is ₽6091 per week

₽3775
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽506
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽167
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.
₽1643
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
₽43554
₽28385
₽31347
₽50385
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
pensions
-
-
-
19 176
unemployment
-
-
-
158
income
-
-
-
22 080
health
-
-
-
10 332
total
-
-
-
51 746
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.

36 117
-
90 854
-
health
2 333
-
5 870
-
unemployment
51
-
127
-
pensions
5 598
-
14 083
-
income
6 228
-
20 482
-
total
14 210
-
40 562
-
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.

36 117
-
90 854
-
health
2 405
-
6 051
-
pensions
3 196
-
8 041
-
unemployment
22
-
54
-
total
5 623
-
14 146
-
Corporate
63 260
105 000
-
-
income
12 020
19 951
-
-
total
12 020
19 951
-
-
Dividends
51 240
85 049
-
-
withholding
7 686
12 757
-
-
total
7 686
12 757
-
-
Income
105 000
105 000
105 000
105 000
Total tax
39 539
32 708
54 708
51 746
After tax
65 461
72 292
50 292
53 254
Living cost
21 907
21 907
21 907
21 907
Free-cash
43 554
50 385
28 385
31 347

Estimated living cost  is ₽21907 per week

₽15034
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1404
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽425
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5045
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
₽37142
₽47380
₽46932
₽34287
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
-
-
-
23 249
health

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

-
-
-
5 171
total
-
-
-
28 420
Employee
37 468
-
101 243
-
social contributions
3 754
-
3 757
-
income
4 065
-
20 458
-
total
7 819
-
24 215
-
Employer
37 468
-
101 243
-
social contributions
3 754
-
3 757
-
total
3 754
-
3 757
-
Corporate
63 779
105 000
-
-
income
22 322
36 750
-
-
total
22 322
36 750
-
-
Dividends
41 456
68 250
-
-
social contributions
4 315
4 315
-
-
total
4 315
4 315
-
-
Income
105 000
105 000
105 000
105 000
Total tax
38 210
41 065
27 972
28 420
After tax
66 790
63 935
77 028
76 580
Living cost
29 648
29 648
29 648
29 648
Free-cash
37 142
34 287
47 380
46 932

Estimated living cost  is ₽29648 per week

₽19529
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2337
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽454
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.
₽7327
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
₽47163
₽49088
₽50111
₽46741
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
-
-
-
7 330
social contributions
-
-
-
14 490
total
-
-
-
37 570
Employee
27 693
-
105 000
-
health
1 933
-
7 330
-
income
4 619
-
16 773
-
social contributions
3 822
-
14 490
-
total
10 374
-
38 593
-
Employer
27 693
-
105 000
-
total
-
-
-
-
Corporate
77 307
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%.

3 866
5 250
-
-
total
3 866
5 250
-
-
Dividends
73 442
99 750
-
-
social contributions
10 135
13 765
-
-
withholding
11 017
14 963
-
-
health
5 126
6 962
-
-
total
26 278
35 690
-
-
Income
105 000
105 000
105 000
105 000
Total tax
40 518
40 940
38 593
37 570
After tax
64 482
64 060
66 407
67 430
Living cost
17 319
17 319
17 319
17 319
Free-cash
47 163
46 741
49 088
50 111

Estimated living cost  is ₽17319 per week

₽11590
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1068
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽398
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.
₽4261
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
₽41406
₽30519
₽31840
₽49527
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
-
-
-
9 636
health
-
-
-
14 175
social contributions
-
-
-
26 584
solidarity contribution
-
-
-
-
total
-
-
-
50 395
Employee
33 479
-
78 358
-
health
4 520
-
10 578
-
solidarity contribution
-
-
-
-
income
4 017
-
9 403
-
social contributions
2 176
-
5 093
-
total
10 713
-
25 074
-
Employer
33 479
-
78 358
-
health
3 013
-
7 052
-
social contributions
8 370
-
19 590
-
total
11 383
-
26 642
-
Corporate
60 139
105 000
-
-
income
11 426
19 950
-
-
total
11 426
19 950
-
-
Dividends
48 712
85 050
-
-
withholding
7 307
12 758
-
-
total
7 307
12 758
-
-
Income
105 000
105 000
105 000
105 000
Total tax
40 829
32 708
51 716
50 395
After tax
64 171
72 292
53 284
54 605
Living cost
22 765
22 765
22 765
22 765
Free-cash
41 406
49 527
30 519
31 840

Estimated living cost  is ₽22765 per week

₽16930
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1261
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽394
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.
₽4181
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
₽88478
₽74508
₽94458
₽90258
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
11 865
-
105 000
-
income
2 373
-
21 000
-
total
2 373
-
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%.

93 135
105 000
-
-
total
-
-
-
-
Dividends
93 135
105 000
-
-
withholding
4 657
5 250
-
-
total
4 657
5 250
-
-
Income
105 000
105 000
105 000
105 000
Total tax
7 030
5 250
21 000
1 050
After tax
97 970
99 750
84 000
103 950
Living cost
9 492
9 492
9 492
9 492
Free-cash
88 478
90 258
74 508
94 458

Estimated living cost  is ₽9492 per week

₽6423
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽398
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽318
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.
₽2352
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
₽19089
₽22601
₽20351
₽13473
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
-
-
-
13 300
other
-
-
-
3 255
health
-
-
-
3 227
social contributions
-
-
-
2 991
pensions
-
-
-
22 428
surtax
-
-
-
-
total
-
-
-
45 201
Employee
51 154
-
83 513
-
pensions
5 786
-
4 865
-
income
4 463
-
14 219
-
social contributions
1 457
-
2 381
-
surtax
-
-
-
-
total
11 706
-
21 465
-
Employer
51 154
-
83 513
-
health
3 580
-
6 613
-
social contributions
153
-
251
-
pensions
8 405
-
8 359
-
unemployment
2 072
-
3 382
-
other
1 765
-
2 881
-
total
15 975
-
21 486
-
Corporate
37 869
105 000
-
-
income
10 603
29 401
-
-
surtax
-
-
-
-
total
10 603
29 401
-
-
Dividends
27 266
75 599
-
-
social contributions
4 689
13 002
-
-
surtax
-
-
-
-
withholding
3 490
9 676
-
-
total
8 179
22 678
-
-
Income
105 000
105 000
105 000
105 000
Total tax
46 463
52 079
42 951
45 201
After tax
58 537
52 921
62 049
59 799
Living cost
39 448
39 448
39 448
39 448
Free-cash
19 089
13 473
22 601
20 351

Estimated living cost  is ₽39448 per week

₽26698
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3227
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽541
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.
₽8982
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
₽57783
₽45338
₽45340
₽61787
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
pensions
-
-
-
15 638
unemployment
-
-
-
902
income
-
-
-
22 850
health
-
-
-
6 195
total
-
-
-
45 585
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.

21 224
-
94 234
-
health
1 093
-
3 098
-
unemployment
159
-
451
-
pensions
2 971
-
8 421
-
income
2 926
-
22 850
-
total
7 149
-
34 820
-
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.

21 224
-
94 234
-
health
1 093
-
3 098
-
pensions
2 547
-
7 218
-
unemployment
159
-
451
-
total
3 799
-
10 767
-
Corporate
79 977
105 000
-
-
income
11 997
15 750
-
-
total
11 997
15 750
-
-
Dividends
67 980
89 250
-
-
withholding
10 197
13 388
-
-
total
10 197
13 388
-
-
Income
105 000
105 000
105 000
105 000
Total tax
33 142
29 138
45 587
45 585
After tax
71 858
75 862
59 413
59 415
Living cost
14 075
14 075
14 075
14 075
Free-cash
57 783
61 787
45 338
45 340

Estimated living cost  is ₽14075 per week

₽9477
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1089
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽407
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.
₽3102
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
₽15536
₽24247
₽29348
-₽8753
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
pensions
-
-
-
9 659
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.

-
-
-
2 100
health
-
-
-
236
regional
-
-
-
4 562
national
-
-
-
1 221
total
-
-
-
18 885
Employee
66 432
-
93 982
-
health
150
-
211
-
unemployment
-
-
-
-
city
713
-
1 009
-
pensions
5 581
-
7 894
-
regional
2 175
-
3 909
-
national
314
-
979
-
total
8 933
-
14 002
-
Employer
66 432
-
93 982
-
health
150
-
211
-
pensions
5 581
-
7 894
-
unemployment
-
-
-
-
other

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

1 328
-
1 879
-
total
7 059
-
9 984
-
Corporate
30 777
105 000
-
-
regional
6 510
22 207
-
-
national
2 616
8 924
-
-
total
9 126
31 131
-
-
Dividends
21 652
73 869
-
-
withholding
7 579
25 855
-
-
total
7 579
25 855
-
-
Income
105 000
105 000
105 000
105 000
Total tax
32 697
56 986
23 986
18 885
After tax
72 303
48 014
81 014
86 115
Living cost
56 767
56 767
56 767
56 767
Free-cash
15 536
-8 753
24 247
29 348

Estimated living cost  is ₽56767 per week

₽36915
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽5094
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽697
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.
₽14061
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
₽37011
₽26194
₽40593
₽36676
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
-
-
-
18 670
health
-
-
-
1 276
national
-
-
-
13 104
total
-
-
-
33 050
Employee
42 971
-
88 332
-
health
321
-
1 020
-
unemployment
645
-
1 325
-
pensions
2 900
-
5 963
-
national
710
-
8 069
-
municipal
7 038
-
14 405
-
total
11 614
-
30 782
-
Employer
42 971
-
88 332
-
health
330
-
680
-
pensions
7 455
-
15 326
-
accident
43
-
88
-
unemployment
279
-
573
-
total
8 107
-
16 667
-
Corporate
53 922
105 000
-
-
income
10 784
21 000
-
-
total
10 784
21 000
-
-
Dividends

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

32 353
63 000
-
-
municipal
5 823
11 339
-
-
national
304
4 628
-
-
total
6 127
15 967
-
-
Income
105 000
105 000
105 000
105 000
Total tax
36 632
36 967
47 449
33 050
After tax
68 368
68 033
57 551
71 950
Living cost
31 357
31 357
31 357
31 357
Free-cash
37 011
36 676
26 194
40 593

Estimated living cost  is ₽31357 per week

₽20482
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3016
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽499
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7361
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
₽16775
₽9357
₽17118
₽29024
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
communal

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

-
-
-
5 301
social contributions
-
-
-
16 661
national
-
-
-
36 140
total
-
-
-
58 102
Employee

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

58 422
-
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.

2 745
-
3 822
-
communal

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

3 047
-
4 242
-
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.

508
-
707
-
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.

4 382
-
6 099
-
national
17 961
-
27 319
-
total
28 643
-
42 189
-
Employer

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

58 422
-
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.

3 593
-
5 002
-
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.

5 177
-
7 206
-
surtax
6 624
-
9 222
-
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.

759
-
1 057
-
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.

852
-
1 187
-
total
17 005
-
23 674
-
Corporate
29 572
105 000
-
-
income
5 915
21 000
-
-
surtax
118
420
-
-
total
6 033
21 420
-
-
Dividends
23 539
83 580
-
-
withholding

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

6 764
24 776
-
-
total
6 764
24 776
-
-
Income
105 000
105 000
105 000
105 000
Total tax
58 445
46 196
65 863
58 102
After tax
46 555
58 804
39 137
46 898
Living cost
29 780
29 780
29 780
29 780
Free-cash
16 775
29 024
9 357
17 118

Estimated living cost  is ₽29780 per week

₽19182
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2604
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽467
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.
₽7528
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
₽21304
₽19861
₽20810
₽22094
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
unemployment
-
-
-
77
municipal
-
-
-
24 640
other
-
-
-
8 974
health
-
-
-
4 819
national
-
-
-
1 942
accident
-
-
-
154
pensions
-
-
-
8 348
total
-
-
-
48 954
Employee
50 208
-
80 736
-
national
-
-
1 564
-
municipal
14 972
-
24 075
-
total
14 972
-
25 639
-
Employer
50 208
-
80 736
-
health
3 088
-
4 749
-
pensions
5 427
-
8 348
-
accident
100
-
154
-
unemployment
1 325
-
2 039
-
other
5 834
-
8 974
-
total
15 774
-
24 264
-
Corporate
39 016
105 000
-
-
income
8 584
23 100
-
-
total
8 584
23 100
-
-
Dividends
30 433
81 900
-
-
withholding
9 130
24 570
-
-
total
9 130
24 570
-
-
Income
105 000
105 000
105 000
105 000
Total tax
48 460
47 670
49 903
48 954
After tax
56 540
57 330
55 097
56 046
Living cost
35 236
35 236
35 236
35 236
Free-cash
21 304
22 094
19 861
20 810

Estimated living cost  is ₽35236 per week

₽23353
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3458
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽535
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.
₽7890
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
-₽29127
₽54352
₽33748
₽25067
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
55 654
-
-
-
income
12 276
-
-
-
social contributions
4 564
-
650
-
total
16 840
-
650
-
Employer
55 654
-
-
-
social contributions
78 473
-
11 184
-
total
78 473
-
11 184
-
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
95 313
41 118
11 834
32 437
After tax
9 687
63 882
93 166
72 563
Living cost
38 814
38 814
38 814
38 814
Free-cash
-29 127
25 067
54 352
33 748

Estimated living cost  is ₽38814 per week

₽25184
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3650
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽495
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9485
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
₽46846
₽45922
₽47028
₽50234
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
-
-
-
15 589
health
-
-
-
2 677
social contributions
-
-
-
13 215
total
-
-
-
31 481
Employee
62 804
62 804
96 190
-
health
625
1 068
1 635
-
income
6 595
5 814
15 113
-
social contributions
3 052
5 212
7 030
-
total
10 272
12 094
23 778
-
Employer
62 804
62 804
96 190
-
health
680
1 162
1 779
-
social contributions
3 052
5 212
7 030
-
total
3 732
6 374
8 809
-
Corporate
64 505
35 821
-
-
income
8 063
4 478
-
-
total
8 063
4 478
-
-
Dividends
56 442
31 343
-
-
withholding
9 596
5 329
-
-
total
9 596
5 329
-
-
Income
105 000
105 000
105 000
105 000
Total tax
31 663
28 275
32 587
31 481
After tax
73 337
76 725
72 413
73 519
Living cost
26 491
26 491
26 491
26 491
Free-cash
46 846
50 234
45 922
47 028

Estimated living cost  is ₽26491 per week

₽18109
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2069
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽445
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.
₽5868
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
₽45134
₽33311
₽42998
₽43183
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
-
-
-
26 497
pensions
-
-
-
6 391
total
-
-
-
32 888
Employee
39 963
-
92 029
-
health
521
-
1 462
-
pensions
3 050
-
8 103
-
income
7 278
-
20 039
-
total
10 849
-
29 604
-
Employer
39 963
-
92 029
-
health
760
-
1 749
-
pensions
4 038
-
11 222
-
total
4 798
-
12 971
-
Corporate
60 240
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.

11 446
19 949
-
-
total
11 446
19 949
-
-
Dividends
48 794
85 051
-
-
withholding
3 659
12 754
-
-
total
3 659
12 754
-
-
Income
105 000
105 000
105 000
105 000
Total tax
30 752
32 703
42 575
32 888
After tax
74 248
72 297
62 425
72 112
Living cost
29 114
29 114
29 114
29 114
Free-cash
45 134
43 183
33 311
42 998

Estimated living cost  is ₽29114 per week

₽19972
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2677
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽364
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.
₽6099
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
₽19054
₽13708
₽18509
₽22771
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
-
-
-
702
regional
-
-
-
2 312
social contributions
-
-
-
27 006
national
-
-
-
23 934
total
-
-
-
53 954
Employee
68 824
-
105 000
-
social contributions
23 207
-
35 407
-
regional
1 039
-
1 981
-
national
11 631
-
20 741
-
municipal
411
-
626
-
total
36 288
-
58 755
-
Employer
68 824
-
105 000
-
total
-
-
-
-
Corporate
36 176
105 000
-
-
nationa
8 683
25 200
-
-
municipal
1 744
5 061
-
-
total
10 427
30 261
-
-
Dividends
25 749
74 739
-
-
withholding
6 694
19 431
-
-
total
6 694
19 431
-
-
Income
105 000
105 000
105 000
105 000
Total tax
53 409
49 692
58 755
53 954
After tax
51 591
55 308
46 245
51 046
Living cost
32 537
32 537
32 537
32 537
Free-cash
19 054
22 771
13 708
18 509

Estimated living cost  is ₽32537 per week

₽22855
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2238
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽491
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.
₽6951
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
₽5852
₽38565
₽54606
-₽8789
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
pensions
-
-
-
3 271
income
-
-
-
27 626
other
-
-
-
291
health
-
-
-
1 714
accident
-
-
-
198
total
-
-
-
33 100
Employee
27 204
-
92 527
-
health
3 115
-
10 594
-
pensions
3 063
-
5 997
-
income
3 732
-
20 078
-
total
9 910
-
36 669
-
Employer
27 204
-
92 527
-
pensions
4 424
-
8 660
-
accident
454
-
1 545
-
unemployment
666
-
2 267
-
total
5 544
-
12 472
-
Corporate
72 252
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.

65 027
94 500
-
-
total
65 027
94 500
-
-
Dividends
7 225
10 500
-
-
withholding
1 373
1 995
-
-
total
1 373
1 995
-
-
Income
105 000
105 000
105 000
105 000
Total tax
81 854
96 495
49 141
33 100
After tax
23 146
8 505
55 859
71 900
Living cost
17 294
17 294
17 294
17 294
Free-cash
5 852
-8 789
38 565
54 606

Estimated living cost  is ₽17294 per week

₽12675
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽958
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽361
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.
₽3300
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
₽33252
₽38193
₽28574
₽22571
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
trade
-
-
-
9 619
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.

-
-
-
28 147
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.

-
-
-
5 580
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.

-
-
-
1 548
total
-
-
-
44 894
Employee

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

40 638
-
105 000
-
health

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

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

5 580
-
5 580
-
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.

3 342
-
28 147
-
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.

184
-
1 548
-
total
9 106
-
35 275
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
64 362
105 000
-
-
income
9 655
15 750
-
-
trade
9 236
15 067
-
-
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.

532
866
-
-
chamber of commerce
219
277
-
-
total
19 642
31 960
-
-
Dividends
44 721
73 039
-
-
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.

598
987
-
-
withholding
10 870
17 950
-
-
total
11 468
18 937
-
-
Income
105 000
105 000
105 000
105 000
Total tax
40 216
50 897
35 275
44 894
After tax
64 784
54 103
69 725
60 106
Living cost
31 532
31 532
31 532
31 532
Free-cash
33 252
22 571
38 193
28 574

Estimated living cost  is ₽31532 per week

₽21752
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3393
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽457
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5930
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
₽60307
₽41928
₽13917
₽67008
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
income
-
-
-
16 023
microenterprise
-
-
-
-
social contributions

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

-
-
-
31 293
surtax
-
-
-
26 775
total
-
-
-
74 091
Employee
23 866
-
84 615
-
income
4 248
-
16 390
-
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.

2 626
-
9 307
-
surtax
-
-
-
-
total
6 874
-
25 697
-
Employer
23 866
-
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.

5 749
-
20 383
-
surtax
-
-
-
-
total
5 749
-
20 383
-
Corporate
75 386
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%.

15 078
21 000
-
-
total
15 078
21 000
-
-
Dividends

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

60 308
84 000
-
-
total
-
-
-
-
Income
105 000
105 000
105 000
105 000
Total tax
27 701
21 000
46 080
74 091
After tax
77 299
84 000
58 920
30 909
Living cost
16 992
16 992
16 992
16 992
Free-cash
60 307
67 008
41 928
13 917

Estimated living cost  is ₽16992 per week

₽10840
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1618
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽386
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.
₽4148
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
₽53833
₽51603
₽52317
₽55482
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
-
-
-
30 014
health
-
-
-
5 309
pensions
-
-
-
7 322
total
-
-
-
42 645
Employee
15 289
-
96 763
-
health
764
-
1 831
-
unemployment
153
-
366
-
pensions
1 376
-
3 295
-
income
2 958
-
29 630
-
total
5 251
-
35 122
-
Employer
15 289
-
96 763
-
health
1 453
-
3 478
-
pensions
1 682
-
4 027
-
unemployment
306
-
732
-
total
3 441
-
8 237
-
Corporate
86 270
105 000
-
-
income
18 979
23 100
-
-
total
18 979
23 100
-
-
Dividends
67 291
81 900
-
-
withholding
13 458
16 380
-
-
total
13 458
16 380
-
-
Income
105 000
105 000
105 000
105 000
Total tax
41 129
39 480
43 359
42 645
After tax
63 871
65 520
61 641
62 355
Living cost
10 038
10 038
10 038
10 038
Free-cash
53 833
55 482
51 603
52 317

Estimated living cost  is ₽10038 per week

₽5965
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽814
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽230
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.
₽3029
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
₽45102
₽30256
₽31990
₽47699
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
pensions
-
-
-
21 000
unemployment
-
-
-
186
income
-
-
-
22 892
other
-
-
-
-
health
-
-
-
7 455
surtax
-
-
-
3 132
total
-
-
-
54 665
Employee
27 505
-
86 742
-
health
702
-
2 212
-
unemployment
1 914
-
6 037
-
pensions
1 835
-
5 786
-
income
4 611
-
21 248
-
other
-
-
-
-
surtax
98
-
2 858
-
total
9 160
-
38 141
-
Employer
27 505
-
86 742
-
health
1 251
-
3 946
-
pensions
3 667
-
11 562
-
unemployment
873
-
2 750
-
other
-
-
-
-
total
5 791
-
18 258
-
Corporate
71 704
105 000
-
-
income
18 643
27 301
-
-
total
18 643
27 301
-
-
Dividends
53 062
77 699
-
-
withholding
7 959
11 655
-
-
total
7 959
11 655
-
-
Income
105 000
105 000
105 000
105 000
Total tax
41 553
38 956
56 399
54 665
After tax
63 447
66 044
48 601
50 335
Living cost
18 345
18 345
18 345
18 345
Free-cash
45 102
47 699
30 256
31 990

Estimated living cost  is ₽18345 per week

₽11076
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1595
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.
₽5250
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
₽32096
₽2827
₽26811
₽32499
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
pensions
-
-
-
17 652
chamber of commerce
-
-
-
420