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
₽ 105500
per

Your estimated
City
free-cash

Valencia , Spain
₽32010
₽35986
₽48068
₽43955
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
-
-
-
105 500
income
-
-
-
23 782
accident
-
-
-
690
unemployment
-
-
-
537
pensions
-
-
-
21 689
other
-
-
-
77
total
-
-
-
46 775
Employee
30 575
-
81 066
-
other
30
-
77
-
income
5 895
-
21 449
-
unemployment
474
-
1 188
-
pensions
1 437
-
3 603
-
total
7 836
-
26 317
-
Employer
30 575
-
81 066
-
unemployment
1 682
-
4 215
-
pensions
7 215
-
18 088
-
other
245
-
614
-
accident
606
-
1 517
-
total
9 748
-
24 434
-
Corporate
65 177
105 500
-
-
income

The general rate of corporate tax is 25%. The lower rate of 15% is introduced for newly formed companies which applies during the first two years of operation in which taxable profit is made. We use the lower rate in our model.

9 776
15 825
-
-
total
9 776
15 825
-
-
Dividends
55 401
89 675
-
-
withholding
11 446
18 868
-
-
total
11 446
18 868
-
-
Income
105 500
105 500
105 500
105 500
Total tax
38 806
34 693
50 751
46 775
After tax
66 694
70 807
54 749
58 725
Living cost
22 739
22 739
22 739
22 739
Free-cash
43 955
48 068
32 010
35 986

Estimated living cost  is ₽22739 per week

₽15348
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2186
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽399
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.
₽4806
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
₽38721
₽34359
₽55476
₽49891
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
-
-
-
105 500
income
-
-
-
14 132
health
-
-
-
4 642
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.

-
-
-
25 321
other
-
-
-
5 012
total
-
-
-
49 107
Employee
30 024
-
84 264
-
income
5 169
-
15 587
-
health
421
-
1 180
-
unemployment
300
-
843
-
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.

2 101
-
5 899
-
total
7 991
-
23 509
-
Employer
30 024
-
84 264
-
unemployment
300
-
843
-
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.

5 105
-
14 325
-
other
1 502
-
4 213
-
accident
240
-
675
-
health
421
-
1 180
-
total
7 568
-
21 236
-
Corporate
67 909
105 500
-
-
income
14 261
22 156
-
-
total
14 261
22 156
-
-
Dividends
53 649
83 344
-
-
withholding
3 755
5 834
-
-
total
3 755
5 834
-
-
Income
105 500
105 500
105 500
105 500
Total tax
33 575
27 990
44 745
49 107
After tax
71 925
77 510
60 755
56 393
Living cost
22 034
22 034
22 034
22 034
Free-cash
49 891
55 476
38 721
34 359

Estimated living cost  is ₽22034 per week

₽15568
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1488
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽355
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.
₽4623
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
₽74867
₽71159
₽79383
₽75549
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
-
-
-
105 500
income
-
-
-
15 825
health
-
-
-
3 315
unemployment
-
-
-
115
pensions

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

-
-
-
4 266
total
-
-
-
23 521
Employee
14 327
-
99 845
-
income
1 432
-
9 984
-
health
659
-
1 326
-
accident

We are using the highest rate at 1.1%.

158
-
317
-
pensions

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

1 258
-
2 531
-
total
3 507
-
14 158
-
Employer
14 327
-
99 845
-
unemployment
86
-
173
-
pensions

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

1 579
-
3 176
-
accident

We are using the highest rate at 1.1%.

158
-
317
-
health
989
-
1 989
-
total
2 812
-
5 655
-
Corporate
88 362
105 500
-
-
income
8 836
10 550
-
-
total
8 836
10 550
-
-
Dividends
79 526
94 950
-
-
withholding
3 976
4 747
-
-
total
3 976
4 747
-
-
Income
105 500
105 500
105 500
105 500
Total tax
19 131
15 297
19 813
23 521
After tax
86 369
90 203
85 687
81 979
Living cost
10 820
10 820
10 820
10 820
Free-cash
75 549
79 383
74 867
71 159

Estimated living cost  is ₽10820 per week

₽6317
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽773
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽287
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.
₽3444
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
₽34174
₽31813
₽24881
₽29765
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
-
-
-
105 500
income
-
-
-
13 275
social contributions
-
-
-
3 005
health
-
-
-
3 207
surtax
-
-
-
-
pensions
-
-
-
22 639
other
-
-
-
3 270
total
-
-
-
45 396
Employee
35 390
-
83 964
-
income
2 089
-
14 242
-
social contributions
1 009
-
2 393
-
surtax
-
-
-
-
pensions
4 001
-
4 866
-
total
7 099
-
21 501
-
Employer
35 390
-
83 964
-
unemployment
1 433
-
3 400
-
social contributions
107
-
253
-
pensions
5 814
-
8 366
-
other
1 221
-
2 897
-
health
2 478
-
6 618
-
total
11 053
-
21 534
-
Corporate
59 058
105 500
-
-
income
16 536
29 540
-
-
surtax
-
-
-
-
total
16 536
29 540
-
-
Dividends
42 522
75 960
-
-
withholding
5 444
9 723
-
-
surtax
-
-
-
-
social contributions
7 312
13 065
-
-
total
12 756
22 788
-
-
Income
105 500
105 500
105 500
105 500
Total tax
47 444
52 328
43 035
45 396
After tax
58 056
53 172
62 465
60 104
Living cost
28 291
28 291
28 291
28 291
Free-cash
29 765
24 881
34 174
31 813

Estimated living cost  is ₽28291 per week

₽17839
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2300
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽482
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.
₽7672
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
₽24050
₽26126
₽16995
₽11928
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
-
-
-
105 500
income
-
-
-
24 849
health
-
-
-
10 197
pensions
-
-
-
9 688
total
-
-
-
44 734
Employee
70 614
70 614
90 133
-
income

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

11 558
11 558
11 558
-
health
10 838
9 219
10 197
-
pensions
12 711
9 688
9 688
-
total
35 107
30 465
31 443
-
Employer
70 614
70 614
90 133
-
unemployment
2 542
2 542
3 159
-
pensions
4 915
4 915
6 109
-
health
4 908
4 908
6 099
-
total
12 365
12 365
15 367
-
Corporate
23 387
22 521
-
-
income
4 678
4 504
-
-
total
4 678
4 504
-
-
Dividends
18 709
18 017
-
-
withholding
2 806
2 702
-
-
income
3 976
3 829
-
-
total
6 782
6 531
-
-
Income
105 500
105 500
105 500
105 500
Total tax
58 932
53 865
46 810
44 734
After tax
46 568
51 635
58 690
60 766
Living cost
34 640
34 640
34 640
34 640
Free-cash
11 928
16 995
24 050
26 126

Estimated living cost  is ₽34640 per week

₽24549
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3123
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽551
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6418
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
₽45098
₽34537
₽28230
₽37376
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.

-
-
-
105 500
income

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

-
-
-
28 158
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.

-
-
-
5 649
trade
-
-
-
10 561
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.

-
-
-
1 549
total
-
-
-
45 917
Employee

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

31 627
-
105 500
-
income

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

883
-
28 158
-
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.

5 649
-
5 649
-
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
-
1 549
-
total
6 581
-
35 356
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
73 873
105 500
-
-
chamber of commerce
232
278
-
-
income
11 080
15 825
-
-
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
871
-
-
trade
11 636
16 616
-
-
total
23 557
33 590
-
-
Dividends
50 316
71 910
-
-
withholding
12 265
17 663
-
-
surtax

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

675
971
-
-
total
12 940
18 634
-
-
Income
105 500
105 500
105 500
105 500
Total tax
43 078
52 224
35 356
45 917
After tax
62 422
53 276
70 144
59 583
Living cost
25 046
25 046
25 046
25 046
Free-cash
37 376
28 230
45 098
34 537

Estimated living cost  is ₽25046 per week

₽15755
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2920
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.
₽5903
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
₽53624
₽54738
₽57950
₽53449
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
-
-
-
105 500
income
-
-
-
15 548
social contributions
-
-
-
13 379
health
-
-
-
2 690
total
-
-
-
31 617
Employee
63 585
63 585
96 595
-
income
6 923
5 886
15 067
-
social contributions
2 404
5 277
7 118
-
health
493
1 081
1 641
-
total
9 820
12 244
23 826
-
Employer
63 585
63 585
96 595
-
social contributions
2 404
5 277
7 118
-
health
535
1 177
1 787
-
total
2 939
6 454
8 905
-
Corporate
73 596
35 461
-
-
income
9 200
4 433
-
-
total
9 200
4 433
-
-
Dividends
64 396
31 028
-
-
withholding
10 947
5 274
-
-
total
10 947
5 274
-
-
Income
105 500
105 500
105 500
105 500
Total tax
32 906
28 405
32 731
31 617
After tax
72 594
77 095
72 769
73 883
Living cost
19 145
19 145
19 145
19 145
Free-cash
53 449
57 950
53 624
54 738

Estimated living cost  is ₽19145 per week

₽11474
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1878
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽424
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.
₽5370
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
₽25141
₽31912
₽34070
₽33239
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.

-
-
-
105 500
income
-
-
-
10 990
social contributions

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

-
-
-
36 661
surtax
-
-
-
-
total
-
-
-
47 651
Employee
38 031
-
85 253
-
income
7 911
-
24 797
-
social contributions
4 183
-
9 378
-
surtax
-
-
-
-
total
12 094
-
34 175
-
Employer
38 031
-
85 253
-
social contributions
9 032
-
20 247
-
total
9 032
-
20 247
-
Corporate
58 437
105 500
-
-
income
12 271
22 156
-
-
surtax
-
-
-
-
total
12 271
22 156
-
-
Dividends
46 166
83 344
-
-
withholding
12 927
23 337
-
-
total
12 927
23 337
-
-
Income
105 500
105 500
105 500
105 500
Total tax
46 324
45 493
54 422
47 651
After tax
59 176
60 007
51 078
57 849
Living cost
25 937
25 937
25 937
25 937
Free-cash
33 239
34 070
25 141
31 912

Estimated living cost  is ₽25937 per week

₽19406
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1530
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽433
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.
₽4568
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
₽78214
₽98259
₽94039
₽92880
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%.

-
-
-
105 500
microenterprise

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

-
-
-
1 055
total
-
-
-
1 055
Employee
7 732
-
105 500
-
income
1 546
-
21 100
-
total
1 546
-
21 100
-
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%.

97 768
105 500
-
-
total
-
-
-
-
Dividends
97 768
105 500
-
-
withholding
4 888
5 275
-
-
total
4 888
5 275
-
-
Income
105 500
105 500
105 500
105 500
Total tax
6 434
5 275
21 100
1 055
After tax
99 066
100 225
84 400
104 445
Living cost
6 186
6 186
6 186
6 186
Free-cash
92 880
94 039
78 214
98 259

Estimated living cost  is ₽6186 per week

₽3833
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽514
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽170
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.
₽1668
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
₽28383
₽31386
₽50457
₽43541
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.

-
-
-
105 500
income
-
-
-
22 128
health
-
-
-
10 382
unemployment
-
-
-
158
pensions
-
-
-
19 267
total
-
-
-
51 935
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.

36 566
-
91 288
-
income
6 306
-
20 553
-
health
2 362
-
5 897
-
unemployment
52
-
127
-
pensions
5 668
-
14 149
-
total
14 388
-
40 726
-
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.

36 566
-
91 288
-
unemployment
22
-
55
-
pensions
3 236
-
8 078
-
health
2 435
-
6 079
-
total
5 693
-
14 212
-
Corporate
63 241
105 500
-
-
income
12 015
20 045
-
-
total
12 015
20 045
-
-
Dividends
51 226
85 455
-
-
withholding
7 684
12 819
-
-
total
7 684
12 819
-
-
Income
105 500
105 500
105 500
105 500
Total tax
39 780
32 864
54 938
51 935
After tax
65 720
72 636
50 562
53 565
Living cost
22 179
22 179
22 179
22 179
Free-cash
43 541
50 457
28 383
31 386

Estimated living cost  is ₽22179 per week

₽15221
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1422
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽430
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.
₽5108
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
₽47446
₽46514
₽34189
₽37077
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.

-
-
-
105 500
income
-
-
-
23 538
health

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

-
-
-
5 431
total
-
-
-
28 969
Employee
37 933
-
101 696
-
social contributions
3 801
-
3 804
-
income
4 116
-
20 429
-
total
7 917
-
24 233
-
Employer
37 933
-
101 696
-
social contributions
3 801
-
3 804
-
total
3 801
-
3 804
-
Corporate
63 766
105 500
-
-
income
22 319
36 925
-
-
total
22 319
36 925
-
-
Dividends
41 447
68 575
-
-
social contributions
4 369
4 369
-
-
total
4 369
4 369
-
-
Income
105 500
105 500
105 500
105 500
Total tax
38 406
41 294
28 037
28 969
After tax
67 094
64 206
77 463
76 531
Living cost
30 017
30 017
30 017
30 017
Free-cash
37 077
34 189
47 446
46 514

Estimated living cost  is ₽30017 per week

₽19772
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2366
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽460
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.
₽7418
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
₽49223
₽50218
₽46831
₽47259
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
-
-
-
105 500
income
-
-
-
15 825
social contributions
-
-
-
14 559
health
-
-
-
7 364
total
-
-
-
37 748
Employee
28 037
-
105 500
-
income
4 676
-
16 820
-
social contributions
3 870
-
14 559
-
health
1 957
-
7 364
-
total
10 503
-
38 743
-
Employer
28 037
-
105 500
-
total
-
-
-
-
Corporate
77 463
105 500
-
-
income

The standard tax rate is 15%. However, small companies and agricultural companies can apply a reduced corporate income tax rate of 0% to the first year of operation when certain conditions are met; and 5% to revenues of less than €300,000 per year. We made calculations based on 5% and skipped 0%.

3 873
5 276
-
-
total
3 873
5 276
-
-
Dividends
73 590
100 224
-
-
withholding
11 039
15 033
-
-
health
5 136
6 995
-
-
social contributions
10 156
13 831
-
-
total
26 331
35 859
-
-
Income
105 500
105 500
105 500
105 500
Total tax
40 707
41 135
38 743
37 748
After tax
64 793
64 365
66 757
67 752
Living cost
17 534
17 534
17 534
17 534
Free-cash
47 259
46 831
49 223
50 218

Estimated living cost  is ₽17534 per week

₽11734
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1081
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.
₽4314
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
₽30871
₽32407
₽49972
₽41884
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
-
-
-
105 500
income
-
-
-
9 719
social contributions
-
-
-
26 467
solidarity contribution
-
-
-
-
health
-
-
-
14 242
total
-
-
-
50 428
Employee
33 331
-
78 731
-
solidarity contribution
-
-
-
-
income
4 000
-
9 448
-
social contributions
2 167
-
5 118
-
health
4 500
-
10 629
-
total
10 667
-
25 195
-
Employer
33 331
-
78 731
-
social contributions
8 333
-
19 683
-
health
3 000
-
7 086
-
total
11 333
-
26 769
-
Corporate
60 836
105 500
-
-
income
11 559
20 045
-
-
total
11 559
20 045
-
-
Dividends
49 277
85 455
-
-
withholding
7 392
12 818
-
-
total
7 392
12 818
-
-
Income
105 500
105 500
105 500
105 500
Total tax
40 951
32 863
51 964
50 428
After tax
64 549
72 637
53 536
55 072
Living cost
22 665
22 665
22 665
22 665
Free-cash
41 884
49 972
30 871
32 407

Estimated living cost  is ₽22665 per week

₽16855
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1256
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽392
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.
₽4162
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
₽74761
₽94806
₽90586
₽88778
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%.

-
-
-
105 500
microenterprise

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

-
-
-
1 055
total
-
-
-
1 055
Employee
12 049
-
105 500
-
income
2 410
-
21 100
-
total
2 410
-
21 100
-
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%.

93 451
105 500
-
-
total
-
-
-
-
Dividends
93 451
105 500
-
-
withholding
4 673
5 275
-
-
total
4 673
5 275
-
-
Income
105 500
105 500
105 500
105 500
Total tax
7 083
5 275
21 100
1 055
After tax
98 417
100 225
84 400
104 445
Living cost
9 639
9 639
9 639
9 639
Free-cash
88 778
90 586
74 761
94 806

Estimated living cost  is ₽9639 per week

₽6523
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽405
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽323
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.
₽2388
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
₽22527
₽20166
₽13234
₽18919
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
-
-
-
105 500
income
-
-
-
13 275
social contributions
-
-
-
3 005
health
-
-
-
3 207
surtax
-
-
-
-
pensions
-
-
-
22 639
other
-
-
-
3 270
total
-
-
-
45 396
Employee
51 790
-
83 964
-
income
4 519
-
14 242
-
social contributions
1 475
-
2 393
-
surtax
-
-
-
-
pensions
5 858
-
4 866
-
total
11 852
-
21 501
-
Employer
51 790
-
83 964
-
unemployment
2 098
-
3 400
-
social contributions
155
-
253
-
pensions
8 510
-
8 366
-
other
1 787
-
2 897
-
health
3 625
-
6 618
-
total
16 175
-
21 534
-
Corporate
37 534
105 500
-
-
income
10 509
29 540
-
-
surtax
-
-
-
-
total
10 509
29 540
-
-
Dividends
27 025
75 960
-
-
withholding
3 459
9 723
-
-
surtax
-
-
-
-
social contributions
4 648
13 065
-
-
total
8 107
22 788
-
-
Income
105 500
105 500
105 500
105 500
Total tax
46 643
52 328
43 035
45 396
After tax
58 857
53 172
62 465
60 104
Living cost
39 938
39 938
39 938
39 938
Free-cash
18 919
13 234
22 527
20 166

Estimated living cost  is ₽39938 per week

₽27029
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3267
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽548
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.
₽9094
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
₽45299
₽45299
₽61974
₽57919
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.

-
-
-
105 500
income
-
-
-
22 933
health
-
-
-
6 272
unemployment
-
-
-
913
pensions
-
-
-
15 833
total
-
-
-
45 951
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.

21 488
-
94 600
-
income
2 962
-
22 933
-
health
1 107
-
3 136
-
unemployment
161
-
457
-
pensions
3 008
-
8 525
-
total
7 238
-
35 051
-
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.

21 488
-
94 600
-
unemployment
161
-
457
-
pensions
2 579
-
7 307
-
health
1 107
-
3 136
-
total
3 847
-
10 900
-
Corporate
80 166
105 500
-
-
income
12 025
15 825
-
-
total
12 025
15 825
-
-
Dividends
68 141
89 675
-
-
withholding
10 221
13 451
-
-
total
10 221
13 451
-
-
Income
105 500
105 500
105 500
105 500
Total tax
33 331
29 276
45 951
45 951
After tax
72 169
76 224
59 549
59 549
Living cost
14 250
14 250
14 250
14 250
Free-cash
57 919
61 974
45 299
45 299

Estimated living cost  is ₽14250 per week

₽9595
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1102
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽412
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3141
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
₽23593
₽28719
-₽9626
₽15134
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
-
-
-
105 500
regional
-
-
-
4 542
national
-
-
-
1 204
health
-
-
-
238
city
-
-
-
1 112
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.

-
-
-
2 110
pensions
-
-
-
9 707
total
-
-
-
18 913
Employee
67 720
-
94 427
-
regional
2 217
-
3 885
-
city
727
-
1 015
-
health
153
-
213
-
unemployment
-
-
-
-
national
321
-
960
-
pensions
5 689
-
7 932
-
total
9 107
-
14 005
-
Employer
67 720
-
94 427
-
unemployment
-
-
-
-
pensions
5 689
-
7 932
-
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.

1 354
-
1 889
-
health
153
-
213
-
total
7 196
-
10 034
-
Corporate
29 839
105 500
-
-
regional
6 311
22 313
-
-
national
2 537
8 968
-
-
total
8 848
31 281
-
-
Dividends
20 991
74 219
-
-
withholding
7 347
25 977
-
-
total
7 347
25 977
-
-
Income
105 500
105 500
105 500
105 500
Total tax
32 498
57 258
24 039
18 913
After tax
73 002
48 242
81 461
86 587
Living cost
57 868
57 868
57 868
57 868
Free-cash
15 134
-9 626
23 593
28 719

Estimated living cost  is ₽57868 per week

₽37631
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽5193
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽710
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.
₽14333
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
₽26149
₽40615
₽36658
₽36941
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

-
-
-
105 500
municipal
-
-
-
18 760
national
-
-
-
13 099
health
-
-
-
1 279
total
-
-
-
33 138
Employee
43 505
-
88 750
-
health
325
-
1 022
-
unemployment
653
-
1 331
-
national
719
-
8 039
-
municipal
7 126
-
14 473
-
pensions
2 936
-
5 991
-
total
11 759
-
30 856
-
Employer
43 505
-
88 750
-
unemployment
282
-
577
-
pensions
7 548
-
15 399
-
accident
44
-
89
-
health
334
-
683
-
total
8 208
-
16 748
-
Corporate
53 787
105 500
-
-
income
10 757
21 099
-
-
total
10 757
21 099
-
-
Dividends

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

32 272
63 300
-
-
national
279
4 602
-
-
municipal
5 809
11 394
-
-
total
6 088
15 996
-
-
Income
105 500
105 500
105 500
105 500
Total tax
36 812
37 095
47 604
33 138
After tax
68 688
68 405
57 896
72 362
Living cost
31 747
31 747
31 747
31 747
Free-cash
36 941
36 658
26 149
40 615

Estimated living cost  is ₽31747 per week

₽20737
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3054
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽505
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.
₽7452
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
₽9236
₽17029
₽28937
₽16534
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
-
-
-
105 500
national
-
-
-
36 244
social contributions
-
-
-
16 753
communal

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

-
-
-
5 324
total
-
-
-
58 321
Employee

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

59 149
-
81 711
-
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.

2 779
-
3 841
-
communal

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

3 085
-
4 262
-
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.

515
-
711
-
national
18 185
-
27 386
-
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.

4 436
-
6 128
-
total
29 000
-
42 328
-
Employer

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

59 149
-
81 711
-
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.

863
-
1 193
-
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.

5 241
-
7 240
-
surtax
6 707
-
9 265
-
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.

769
-
1 062
-
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.

3 637
-
5 026
-
total
17 217
-
23 786
-
Corporate
29 134
105 500
-
-
income
5 826
21 099
-
-
surtax
116
422
-
-
total
5 942
21 521
-
-
Dividends
23 191
83 978
-
-
withholding

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

6 657
24 892
-
-
total
6 657
24 892
-
-
Income
105 500
105 500
105 500
105 500
Total tax
58 816
46 413
66 114
58 321
After tax
46 684
59 087
39 386
47 179
Living cost
30 150
30 150
30 150
30 150
Free-cash
16 534
28 937
9 236
17 029

Estimated living cost  is ₽30150 per week

₽19420
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2636
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽472
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.
₽7622
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
₽21255
₽22172
₽23596
₽22833
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
-
-
-
105 500
municipal
-
-
-
25 021
national
-
-
-
2 707
health
-
-
-
4 651
accident
-
-
-
149
unemployment
-
-
-
75
pensions
-
-
-
8 057
other
-
-
-
8 661
total
-
-
-
49 321
Employee
48 457
-
82 082
-
national
-
-
2 342
-
municipal
14 450
-
24 477
-
total
14 450
-
26 819
-
Employer
48 457
-
82 082
-
unemployment
1 279
-
1 968
-
pensions
5 238
-
8 057
-
other
5 631
-
8 661
-
accident
97
-
149
-
health
2 980
-
4 584
-
total
15 225
-
23 419
-
Corporate
41 818
105 500
-
-
income
9 200
23 210
-
-
total
9 200
23 210
-
-
Dividends
32 618
82 290
-
-
withholding
9 785
24 687
-
-
total
9 785
24 687
-
-
Income
105 500
105 500
105 500
105 500
Total tax
48 660
47 897
50 238
49 321
After tax
56 840
57 603
55 262
56 179
Living cost
34 007
34 007
34 007
34 007
Free-cash
22 833
23 596
21 255
22 172

Estimated living cost  is ₽34007 per week

₽22538
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3337
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽516
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.
₽7615
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
₽56307
₽35210
₽26487
-₽24773
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
-
-
-
105 500
income
-
-
-
20 564
social contributions
-
-
-
12 027
total
-
-
-
32 591
Employee
54 055
-
-
-
income
11 923
-
-
-
social contributions
4 433
-
632
-
total
16 356
-
632
-
Employer
54 055
-
-
-
social contributions
76 218
-
10 862
-
total
76 218
-
10 862
-
Corporate
-
105 500
-
-
income
-
23 210
-
-
total
-
23 210
-
-
Dividends
-
82 290
-
-
income
-
18 104
-
-
total
-
18 104
-
-
Income
105 500
105 500
105 500
105 500
Total tax
92 574
41 314
11 494
32 591
After tax
12 926
64 186
94 006
72 909
Living cost
37 699
37 699
37 699
37 699
Free-cash
-24 773
26 487
56 307
35 210

Estimated living cost  is ₽37699 per week

₽24461
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3546
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽480
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.
₽9212
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
₽45948
₽47062
₽50275
₽46844
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
-
-
-
105 500
income
-
-
-
15 548
social contributions
-
-
-
13 379
health
-
-
-
2 690
total
-
-
-
31 617
Employee
63 585
63 585
96 595
-
income
6 677
5 886
15 067
-
social contributions
3 090
5 277
7 118
-
health
632
1 081
1 641
-
total
10 399
12 244
23 826
-
Employer
63 585
63 585
96 595
-
social contributions
3 090
5 277
7 118
-
health
689
1 177
1 787
-
total
3 779
6 454
8 905
-
Corporate
64 502
35 461
-
-
income
8 063
4 433
-
-
total
8 063
4 433
-
-
Dividends
56 439
31 028
-
-
withholding
9 594
5 274
-
-
total
9 594
5 274
-
-
Income
105 500
105 500
105 500
105 500
Total tax
31 835
28 405
32 731
31 617
After tax
73 665
77 095
72 769
73 883
Living cost
26 820
26 820
26 820
26 820
Free-cash
46 844
50 275
45 948
47 062

Estimated living cost  is ₽26820 per week

₽18335
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2095
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽450
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.
₽5941
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
₽32819
₽42576
₽42914
₽44232
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
-
-
-
105 500
income
-
-
-
26 135
pensions
-
-
-
6 565
total
-
-
-
32 700
Employee
41 487
-
92 510
-
income
7 555
-
19 628
-
health
541
-
1 488
-
pensions
3 166
-
8 351
-
total
11 262
-
29 467
-
Employer
41 487
-
92 510
-
pensions
4 192
-
11 232
-
health
788
-
1 758
-
total
4 980
-
12 990
-
Corporate
59 033
105 500
-
-
income

It is proposed for this rate to fall to 17% from the financial year starting on 1 April, 2020. Also, where the taxable profits can be attributed to the exploitation of patents, a lower rate of 10% applies.

11 216
20 045
-
-
total
11 216
20 045
-
-
Dividends
47 817
85 455
-
-
withholding
3 586
12 317
-
-
total
3 586
12 317
-
-
Income
105 500
105 500
105 500
105 500
Total tax
31 044
32 362
42 457
32 700
After tax
74 456
73 138
63 043
72 800
Living cost
30 224
30 224
30 224
30 224
Free-cash
44 232
42 914
32 819
42 576

Estimated living cost  is ₽30224 per week

₽20734
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2779
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽378
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.
₽6331
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
₽13571
₽18397
₽22627
₽18867
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
-
-
-
105 500
municipal
-
-
-
705
regional
-
-
-
2 317
national
-
-
-
24 004
social contributions
-
-
-
27 135
total
-
-
-
54 161
Employee
69 680
-
105 500
-
regional
1 052
-
1 986
-
social contributions
23 496
-
35 575
-
national
11 775
-
20 797
-
municipal
416
-
629
-
total
36 739
-
58 987
-
Employer
69 680
-
105 500
-
total
-
-
-
-
Corporate
35 820
105 500
-
-
nationa
8 596
25 321
-
-
municipal
1 726
5 086
-
-
total
10 322
30 407
-
-
Dividends
25 498
75 094
-
-
withholding
6 630
19 524
-
-
total
6 630
19 524
-
-
Income
105 500
105 500
105 500
105 500
Total tax
53 691
49 931
58 987
54 161
After tax
51 809
55 569
46 513
51 339
Living cost
32 942
32 942
32 942
32 942
Free-cash
18 867
22 627
13 571
18 397

Estimated living cost  is ₽32942 per week

₽23139
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2266
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽497
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.
₽7038
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
₽38855
₽54947
-₽8748
₽5895
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
-
-
-
105 500
income
-
-
-
27 786
health
-
-
-
1 714
accident
-
-
-
198
pensions
-
-
-
3 271
other
-
-
-
291
total
-
-
-
33 260
Employee
27 203
-
93 008
-
income
3 732
-
20 214
-
health
3 115
-
10 649
-
pensions
3 063
-
5 997
-
total
9 910
-
36 860
-
Employer
27 203
-
93 008
-
unemployment
666
-
2 279
-
pensions
4 423
-
8 660
-
accident
454
-
1 553
-
total
5 543
-
12 492
-
Corporate
72 753
105 500
-
-
income

From 1 January 2017, a lowered corporate income tax rate of 9% was introduced for so-called 'small taxpayers' - entities with turnover not exceeding the equivalent of €1.2 million and for taxpayers starting business activity, during their previous tax year.

65 477
94 950
-
-
total
65 477
94 950
-
-
Dividends
7 275
10 550
-
-
withholding
1 382
2 005
-
-
total
1 382
2 005
-
-
Income
105 500
105 500
105 500
105 500
Total tax
82 312
96 955
49 352
33 260
After tax
23 188
8 545
56 148
72 240
Living cost
17 293
17 293
17 293
17 293
Free-cash
5 895
-8 748
38 855
54 947

Estimated living cost  is ₽17293 per week

₽12674
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
₽38220
₽28598
₽22435
₽33255
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.

-
-
-
105 500
income

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

-
-
-
28 158
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.

-
-
-
5 649
trade
-
-
-
9 622
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.

-
-
-
1 549
total
-
-
-
44 978
Employee

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

41 143
-
105 500
-
income

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

3 383
-
28 158
-
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.

5 649
-
5 649
-
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.

187
-
1 549
-
total
9 219
-
35 356
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
64 357
105 500
-
-
chamber of commerce
220
281
-
-
income
9 654
15 825
-
-
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.

530
871
-
-
trade
9 235
15 140
-
-
total
19 639
32 117
-
-
Dividends
44 718
73 383
-
-
withholding
10 865
18 032
-
-
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
992
-
-
total
11 463
19 024
-
-
Income
105 500
105 500
105 500
105 500
Total tax
40 321
51 141
35 356
44 978
After tax
65 179
54 359
70 144
60 522
Living cost
31 924
31 924
31 924
31 924
Free-cash
33 255
22 435
38 220
28 598

Estimated living cost  is ₽31924 per week

₽22022
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3435
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽463
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.
₽6004
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
₽42002
₽13676
₽67198
₽60414
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.

-
-
-
105 500
microenterprise
-
-
-
-
income
-
-
-
16 037
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.

-
-
-
31 682
surtax
-
-
-
26 902
total
-
-
-
74 621
Employee
24 162
-
85 019
-
income
4 301
-
16 462
-
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.

2 658
-
9 352
-
surtax
-
-
-
-
total
6 959
-
25 814
-
Employer
24 162
-
85 019
-
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.

5 820
-
20 481
-
surtax
-
-
-
-
total
5 820
-
20 481
-
Corporate
75 517
105 500
-
-
income

Corporate income tax rate is 20% applicable to the taxable base. However, before applying the statutory rate, the taxable base should be divided by a coefficient of 0.8. As taxable base is increased by the coefficient, the effective corporate income tax rate is 25%.

15 104
21 099
-
-
total
15 104
21 099
-
-
Dividends

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

60 414
84 401
-
-
total
-
-
-
-
Income
105 500
105 500
105 500
105 500
Total tax
27 883
21 099
46 295
74 621
After tax
77 617
84 401
59 205
30 879
Living cost
17 203
17 203
17 203
17 203
Free-cash
60 414
67 198
42 002
13 676

Estimated living cost  is ₽17203 per week

₽10975
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1638
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽391
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.
₽4199
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
₽50865
₽51625
₽55153
₽53399
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
-
-
-
105 500
income
-
-
-
29 760
health
-
-
-
5 647
pensions
-
-
-
7 789
total
-
-
-
43 196
Employee
16 264
-
96 737
-
income
3 146
-
29 351
-
health
813
-
1 947
-
unemployment
163
-
390
-
pensions
1 464
-
3 505
-
total
5 586
-
35 193
-
Employer
16 264
-
96 737
-
unemployment
325
-
779
-
pensions
1 789
-
4 284
-
health
1 545
-
3 700
-
total
3 659
-
8 763
-
Corporate
85 576
105 500
-
-
income
18 827
23 210
-
-
total
18 827
23 210
-
-
Dividends
66 749
82 290
-
-
withholding
13 350
16 458
-
-
total
13 350
16 458
-
-
Income
105 500
105 500
105 500
105 500
Total tax
41 422
39 668
43 956
43 196
After tax
64 078
65 832
61 544
62 304
Living cost
10 679
10 679
10 679
10 679
Free-cash
53 399
55 153
50 865
51 625

Estimated living cost  is ₽10679 per week

₽6346
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽866
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽245
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.
₽3222
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
₽30367
₽32110
₽47786
₽45157
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
-
-
-
105 500
income
-
-
-
22 913
health
-
-
-
7 490
unemployment
-
-
-
188
surtax
-
-
-
3 127
pensions
-
-
-
21 099
other
-
-
-
-
total
-
-
-
54 817
Employee
27 847
-
87 153
-
other
-
-
-
-
income
4 668
-
21 261
-
health
711
-
2 222
-
unemployment
1 938
-
6 067
-
surtax
99
-
2 851
-
pensions
1 858
-
5 814
-
total
9 274
-
38 215
-
Employer
27 847
-
87 153
-
unemployment
883
-
2 763
-
pensions
3 713
-
11 617
-
other
-
-
-
-
health
1 266
-
3 965
-
total
5 862
-
18 345
-
Corporate
71 790
105 500
-
-
income
18 666
27 430
-
-
total
18 666
27 430
-
-
Dividends
53 125
78 070
-
-
withholding
7 968
11 711
-
-
total
7 968
11 711
-
-
Income
105 500
105 500
105 500
105 500
Total tax
41 770
39 141
56 560
54 817
After tax
63 730
66 359
48 940
50 683
Living cost
18 573
18 573
18 573
18 573
Free-cash
45 157
47 786
30 367
32 110

Estimated living cost  is ₽18573 per week

₽11213
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1615
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽432
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5315
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
₽2720
₽26679
₽32462
₽32056
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
-
-
-
105 500
income
-
-
-
21 685
chamber of commerce
-
-
-
422