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
₽ 106000
per

Your estimated
City
free-cash

Valencia , Spain
₽45697
₽34125
₽37892
₽49492
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
-
-
-
106 000
unemployment
-
-
-
509
income
-
-
-
24 765
other
-
-
-
73
accident
-
-
-
654
pensions
-
-
-
20 556
total
-
-
-
46 557
Employee
28 978
-
82 842
-
unemployment
449
-
1 126
-
pensions
1 362
-
3 415
-
income
5 587
-
22 552
-
other
28
-
73
-
total
7 426
-
27 166
-
Employer
28 978
-
82 842
-
pensions
6 838
-
17 143
-
accident
574
-
1 438
-
unemployment
1 594
-
3 995
-
other
232
-
582
-
total
9 238
-
23 158
-
Corporate
67 783
106 000
-
-
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.

10 168
15 900
-
-
total
10 168
15 900
-
-
Dividends
57 615
90 100
-
-
withholding
11 920
19 057
-
-
total
11 920
19 057
-
-
Income
106 000
106 000
106 000
106 000
Total tax
38 752
34 957
50 324
46 557
After tax
67 248
71 043
55 676
59 443
Living cost
21 551
21 551
21 551
21 551
Free-cash
45 697
49 492
34 125
37 892

Estimated living cost  is ₽21551 per week

₽14547
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2072
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.
₽4555
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
₽51701
₽39964
₽35581
₽56997
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
-
-
-
106 000
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.

-
-
-
25 439
income
-
-
-
14 399
other
-
-
-
5 034
health
-
-
-
4 664
total
-
-
-
49 536
Employee
28 456
-
84 666
-
health
399
-
1 185
-
unemployment
284
-
846
-
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.

1 991
-
5 927
-
income
4 899
-
15 861
-
total
7 573
-
23 819
-
Employer
28 456
-
84 666
-
health
399
-
1 185
-
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.

4 838
-
14 393
-
accident
228
-
677
-
unemployment
284
-
846
-
other
1 423
-
4 233
-
total
7 172
-
21 334
-
Corporate
70 373
106 000
-
-
income
14 779
22 259
-
-
total
14 779
22 259
-
-
Dividends
55 594
83 741
-
-
withholding
3 892
5 861
-
-
total
3 892
5 861
-
-
Income
106 000
106 000
106 000
106 000
Total tax
33 416
28 120
45 153
49 536
After tax
72 584
77 880
60 847
56 464
Living cost
20 883
20 883
20 883
20 883
Free-cash
51 701
56 997
39 964
35 581

Estimated living cost  is ₽20883 per week

₽14755
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1410
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽336
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.
₽4381
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
₽76719
₽76335
₽72524
₽80359
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
-
-
-
106 000
pensions

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

-
-
-
4 050
unemployment
-
-
-
109
income
-
-
-
15 900
health
-
-
-
3 147
total
-
-
-
23 206
Employee
13 600
-
100 632
-
health
626
-
1 259
-
accident

We are using the highest rate at 1.1%.

150
-
301
-
pensions

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

1 194
-
2 403
-
income
1 360
-
10 063
-
total
3 330
-
14 026
-
Employer
13 600
-
100 632
-
health
939
-
1 888
-
pensions

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

1 499
-
3 015
-
accident

We are using the highest rate at 1.1%.

150
-
301
-
unemployment
81
-
164
-
total
2 669
-
5 368
-
Corporate
89 732
106 000
-
-
income
8 973
10 600
-
-
total
8 973
10 600
-
-
Dividends
80 759
95 400
-
-
withholding
4 038
4 770
-
-
total
4 038
4 770
-
-
Income
106 000
106 000
106 000
106 000
Total tax
19 010
15 370
19 394
23 206
After tax
86 990
90 630
86 606
82 794
Living cost
10 270
10 270
10 270
10 270
Free-cash
76 719
80 359
76 335
72 524

Estimated living cost  is ₽10270 per week

₽5996
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽733
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽272
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.
₽3269
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
₽31240
₽35034
₽33440
₽26608
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
-
-
-
106 000
income
-
-
-
14 003
other
-
-
-
3 285
health
-
-
-
3 482
social contributions
-
-
-
3 021
pensions
-
-
-
21 956
surtax
-
-
-
-
total
-
-
-
45 747
Employee
33 541
-
83 925
-
pensions
3 792
-
5 052
-
income
1 980
-
14 638
-
social contributions
956
-
2 391
-
surtax
-
-
-
-
total
6 728
-
22 081
-
Employer
33 541
-
83 925
-
health
2 348
-
6 838
-
social contributions
101
-
251
-
pensions
5 510
-
8 646
-
unemployment
1 358
-
3 398
-
other
1 157
-
2 939
-
total
10 474
-
22 072
-
Corporate
61 984
106 000
-
-
income
17 356
29 681
-
-
surtax
-
-
-
-
total
17 356
29 681
-
-
Dividends
44 628
76 319
-
-
social contributions
7 677
13 128
-
-
surtax
-
-
-
-
withholding
5 712
9 770
-
-
total
13 389
22 898
-
-
Income
106 000
106 000
106 000
106 000
Total tax
47 947
52 579
44 153
45 747
After tax
58 053
53 421
61 847
60 253
Living cost
26 813
26 813
26 813
26 813
Free-cash
31 240
26 608
35 034
33 440

Estimated living cost  is ₽26813 per week

₽16907
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2180
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.
₽7271
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
₽14371
₽28803
₽27919
₽19171
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
-
-
-
106 000
pensions
-
-
-
9 182
income
-
-
-
26 404
health
-
-
-
9 664
total
-
-
-
45 250
Employee
66 925
66 925
91 436
-
health
10 272
8 737
9 664
-
pensions
12 047
9 182
9 182
-
income

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

10 955
10 955
10 955
-
total
33 274
28 874
29 801
-
Employer
66 925
66 925
91 436
-
health
4 652
4 652
5 781
-
pensions
4 658
4 658
5 790
-
unemployment
2 409
2 409
2 994
-
total
11 719
11 719
14 565
-
Corporate
28 176
27 355
-
-
income
5 635
5 472
-
-
total
5 635
5 472
-
-
Dividends
22 541
21 884
-
-
income
4 790
4 651
-
-
withholding
3 380
3 282
-
-
total
8 170
7 933
-
-
Income
106 000
106 000
106 000
106 000
Total tax
58 798
53 998
44 366
45 250
After tax
47 202
52 002
61 634
60 750
Living cost
32 831
32 831
32 831
32 831
Free-cash
14 371
19 171
28 803
27 919

Estimated living cost  is ₽32831 per week

₽23266
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2960
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽522
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6083
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
₽38445
₽46090
₽35134
₽29778
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.

-
-
-
106 000
trade
-
-
-
10 956
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.

-
-
-
29 212
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.

-
-
-
5 354
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.

-
-
-
1 606
total
-
-
-
47 128
Employee

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

29 975
-
106 000
-
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.

5 354
-
5 354
-
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.

837
-
29 212
-
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.

46
-
1 606
-
total
6 237
-
36 172
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
76 025
106 000
-
-
income
11 404
15 900
-
-
trade
11 974
16 696
-
-
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.

628
874
-
-
chamber of commerce
228
271
-
-
total
24 234
33 741
-
-
Dividends
51 792
72 259
-
-
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.

696
977
-
-
withholding
12 650
17 766
-
-
total
13 346
18 743
-
-
Income
106 000
106 000
106 000
106 000
Total tax
43 817
52 484
36 172
47 128
After tax
62 183
53 516
69 828
58 872
Living cost
23 738
23 738
23 738
23 738
Free-cash
38 445
29 778
46 090
35 134

Estimated living cost  is ₽23738 per week

₽14932
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2768
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽443
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.
₽5595
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
₽55022
₽54881
₽55911
₽59286
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
-
-
-
106 000
income
-
-
-
16 562
health
-
-
-
2 702
social contributions
-
-
-
12 680
total
-
-
-
31 944
Employee
60 263
60 263
97 451
-
health
467
1 025
1 657
-
income
6 562
5 579
16 022
-
social contributions
2 278
5 002
6 746
-
total
9 307
11 606
24 425
-
Employer
60 263
60 263
97 451
-
health
507
1 115
1 803
-
social contributions
2 278
5 002
6 746
-
total
2 785
6 117
8 549
-
Corporate
75 762
39 620
-
-
income
9 471
4 952
-
-
total
9 471
4 952
-
-
Dividends
66 292
34 667
-
-
withholding
11 270
5 894
-
-
total
11 270
5 894
-
-
Income
106 000
106 000
106 000
106 000
Total tax
32 833
28 569
32 974
31 944
After tax
73 167
77 431
73 026
74 056
Living cost
18 145
18 145
18 145
18 145
Free-cash
55 022
59 286
54 881
55 911

Estimated living cost  is ₽18145 per week

₽10875
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1780
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽402
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.
₽5089
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
₽34922
₽26205
₽33270
₽35711
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.

-
-
-
106 000
income
-
-
-
11 312
social contributions

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

-
-
-
36 836
surtax
-
-
-
-
total
-
-
-
48 148
Employee
36 044
-
85 656
-
income
7 497
-
25 447
-
social contributions
3 965
-
9 422
-
surtax
-
-
-
-
total
11 462
-
34 869
-
Employer
36 044
-
85 656
-
social contributions
8 560
-
20 344
-
total
8 560
-
20 344
-
Corporate
61 395
106 000
-
-
income
12 893
22 259
-
-
surtax
-
-
-
-
total
12 893
22 259
-
-
Dividends
48 502
83 741
-
-
withholding
13 581
23 448
-
-
total
13 581
23 448
-
-
Income
106 000
106 000
106 000
106 000
Total tax
46 496
45 707
55 213
48 148
After tax
59 504
60 293
50 787
57 852
Living cost
24 582
24 582
24 582
24 582
Free-cash
34 922
35 711
26 205
33 270

Estimated living cost  is ₽24582 per week

₽18393
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1450
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽410
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.
₽4329
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
₽93488
₽78726
₽98866
₽94626
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%.

-
-
-
106 000
microenterprise

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

-
-
-
1 060
total
-
-
-
1 060
Employee
7 592
-
106 000
-
income
1 518
-
21 200
-
total
1 518
-
21 200
-
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%.

98 408
106 000
-
-
total
-
-
-
-
Dividends
98 408
106 000
-
-
withholding
4 920
5 300
-
-
total
4 920
5 300
-
-
Income
106 000
106 000
106 000
106 000
Total tax
6 438
5 300
21 200
1 060
After tax
99 562
100 700
84 800
104 940
Living cost
6 074
6 074
6 074
6 074
Free-cash
93 488
94 626
78 726
98 866

Estimated living cost  is ₽6074 per week

₽3764
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽505
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.
₽1638
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
₽45405
₽29569
₽32376
₽51960
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.

-
-
-
106 000
pensions
-
-
-
19 358
unemployment
-
-
-
159
income
-
-
-
22 656
health
-
-
-
10 430
total
-
-
-
52 603
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.

34 656
-
91 718
-
health
2 238
-
5 925
-
unemployment
49
-
128
-
pensions
5 372
-
14 216
-
income
5 976
-
20 859
-
total
13 635
-
41 128
-
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.

34 656
-
91 718
-
health
2 308
-
6 110
-
pensions
3 067
-
8 117
-
unemployment
21
-
55
-
total
5 396
-
14 282
-
Corporate
65 949
106 000
-
-
income
12 530
20 140
-
-
total
12 530
20 140
-
-
Dividends
53 419
85 860
-
-
withholding
8 013
12 879
-
-
total
8 013
12 879
-
-
Income
106 000
106 000
106 000
106 000
Total tax
39 574
33 019
55 410
52 603
After tax
66 426
72 981
50 590
53 397
Living cost
21 021
21 021
21 021
21 021
Free-cash
45 405
51 960
29 569
32 376

Estimated living cost  is ₽21021 per week

₽14426
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1347
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽408
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4841
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
₽39050
₽48874
₽50288
₽36311
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.

-
-
-
106 000
income
-
-
-
22 308
health

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

-
-
-
4 955
total
-
-
-
27 263
Employee
35 952
-
102 395
-
social contributions
3 602
-
3 605
-
income
3 901
-
21 467
-
total
7 503
-
25 072
-
Employer
35 952
-
102 395
-
social contributions
3 602
-
3 605
-
total
3 602
-
3 605
-
Corporate
66 446
106 000
-
-
income
23 256
37 100
-
-
total
23 256
37 100
-
-
Dividends
43 190
68 900
-
-
social contributions
4 140
4 140
-
-
total
4 140
4 140
-
-
Income
106 000
106 000
106 000
106 000
Total tax
38 501
41 240
28 677
27 263
After tax
67 499
64 760
77 323
78 737
Living cost
28 449
28 449
28 449
28 449
Free-cash
39 050
36 311
48 874
50 288

Estimated living cost  is ₽28449 per week

₽18739
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2243
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽436
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7030
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
₽48458
₽50210
₽51455
₽48052
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
-
-
-
106 000
income
-
-
-
15 900
health
-
-
-
7 399
social contributions
-
-
-
14 628
total
-
-
-
37 927
Employee
26 572
-
106 000
-
health
1 855
-
7 399
-
income
4 432
-
17 145
-
social contributions
3 668
-
14 628
-
total
9 955
-
39 172
-
Employer
26 572
-
106 000
-
total
-
-
-
-
Corporate
79 428
106 000
-
-
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%.

3 971
5 300
-
-
total
3 971
5 300
-
-
Dividends
75 457
100 700
-
-
social contributions
10 414
13 897
-
-
withholding
11 318
15 104
-
-
health
5 266
7 029
-
-
total
26 998
36 030
-
-
Income
106 000
106 000
106 000
106 000
Total tax
40 924
41 330
39 172
37 927
After tax
65 076
64 670
66 828
68 073
Living cost
16 618
16 618
16 618
16 618
Free-cash
48 458
48 052
50 210
51 455

Estimated living cost  is ₽16618 per week

₽11121
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1025
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽382
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.
₽4088
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
₽43219
₽31854
₽34225
₽51044
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
-
-
-
106 000
income
-
-
-
9 911
health
-
-
-
14 310
social contributions
-
-
-
25 617
solidarity contribution
-
-
-
-
total
-
-
-
49 838
Employee
32 261
-
79 104
-
health
4 355
-
10 679
-
solidarity contribution
-
-
-
-
income
3 871
-
9 493
-
social contributions
2 097
-
5 142
-
total
10 323
-
25 314
-
Employer
32 261
-
79 104
-
health
2 903
-
7 119
-
social contributions
8 065
-
19 776
-
total
10 968
-
26 895
-
Corporate
62 771
106 000
-
-
income
11 926
20 140
-
-
total
11 926
20 140
-
-
Dividends
50 844
85 860
-
-
withholding
7 627
12 879
-
-
total
7 627
12 879
-
-
Income
106 000
106 000
106 000
106 000
Total tax
40 844
33 019
52 209
49 838
After tax
65 156
72 981
53 791
56 162
Living cost
21 937
21 937
21 937
21 937
Free-cash
43 219
51 044
31 854
34 225

Estimated living cost  is ₽21937 per week

₽16314
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1215
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽380
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4029
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
₽89461
₽75335
₽95475
₽91235
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%.

-
-
-
106 000
microenterprise

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

-
-
-
1 060
total
-
-
-
1 060
Employee
11 832
-
106 000
-
income
2 366
-
21 200
-
total
2 366
-
21 200
-
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%.

94 168
106 000
-
-
total
-
-
-
-
Dividends
94 168
106 000
-
-
withholding
4 708
5 300
-
-
total
4 708
5 300
-
-
Income
106 000
106 000
106 000
106 000
Total tax
7 074
5 300
21 200
1 060
After tax
98 926
100 700
84 800
104 940
Living cost
9 465
9 465
9 465
9 465
Free-cash
89 461
91 235
75 335
95 475

Estimated living cost  is ₽9465 per week

₽6405
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽397
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽317
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.
₽2345
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
₽20959
₽23995
₽22401
₽15569
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
-
-
-
106 000
income
-
-
-
14 003
other
-
-
-
3 285
health
-
-
-
3 482
social contributions
-
-
-
3 021
pensions
-
-
-
21 956
surtax
-
-
-
-
total
-
-
-
45 747
Employee
49 085
-
83 925
-
pensions
5 552
-
5 052
-
income
4 283
-
14 638
-
social contributions
1 398
-
2 391
-
surtax
-
-
-
-
total
11 233
-
22 081
-
Employer
49 085
-
83 925
-
health
3 435
-
6 838
-
social contributions
147
-
251
-
pensions
8 065
-
8 646
-
unemployment
1 988
-
3 398
-
other
1 694
-
2 939
-
total
15 329
-
22 072
-
Corporate
41 585
106 000
-
-
income
11 644
29 681
-
-
surtax
-
-
-
-
total
11 644
29 681
-
-
Dividends
29 941
76 319
-
-
social contributions
5 150
13 128
-
-
surtax
-
-
-
-
withholding
3 833
9 770
-
-
total
8 983
22 898
-
-
Income
106 000
106 000
106 000
106 000
Total tax
47 189
52 579
44 153
45 747
After tax
58 811
53 421
61 847
60 253
Living cost
37 852
37 852
37 852
37 852
Free-cash
20 959
15 569
23 995
22 401

Estimated living cost  is ₽37852 per week

₽25618
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3096
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽519
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.
₽8618
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
₽59228
₽47425
₽47425
₽63073
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.

-
-
-
106 000
pensions
-
-
-
15 013
unemployment
-
-
-
866
income
-
-
-
23 236
health
-
-
-
5 948
total
-
-
-
45 063
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.

20 376
-
95 664
-
health
1 049
-
2 974
-
unemployment
153
-
433
-
pensions
2 853
-
8 084
-
income
2 809
-
23 236
-
total
6 864
-
34 727
-
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.

20 376
-
95 664
-
health
1 049
-
2 974
-
pensions
2 445
-
6 929
-
unemployment
153
-
433
-
total
3 647
-
10 336
-
Corporate
81 977
106 000
-
-
income
12 297
15 900
-
-
total
12 297
15 900
-
-
Dividends
69 681
90 100
-
-
withholding
10 452
13 515
-
-
total
10 452
13 515
-
-
Income
106 000
106 000
106 000
106 000
Total tax
33 260
29 415
45 063
45 063
After tax
72 740
76 585
60 937
60 937
Living cost
13 512
13 512
13 512
13 512
Free-cash
59 228
63 073
47 425
47 425

Estimated living cost  is ₽13512 per week

₽9098
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1045
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.
₽2978
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
₽17984
₽28183
₽33333
-₽4818
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
-
-
-
106 000
pensions
-
-
-
9 752
city
-
-
-
1 117
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.

-
-
-
2 120
health
-
-
-
238
regional
-
-
-
4 809
national
-
-
-
1 342
total
-
-
-
19 378
Employee
62 361
-
94 876
-
health
141
-
214
-
unemployment
-
-
-
-
city
669
-
1 020
-
pensions
5 239
-
7 968
-
regional
2 042
-
4 150
-
national
295
-
1 097
-
total
8 386
-
14 449
-
Employer
62 361
-
94 876
-
health
141
-
214
-
pensions
5 239
-
7 968
-
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.

1 247
-
1 897
-
total
6 627
-
10 079
-
Corporate
36 326
106 000
-
-
regional
7 682
22 419
-
-
national
3 088
9 010
-
-
total
10 770
31 429
-
-
Dividends
25 556
74 572
-
-
withholding
8 944
26 100
-
-
total
8 944
26 100
-
-
Income
106 000
106 000
106 000
106 000
Total tax
34 727
57 529
24 528
19 378
After tax
71 273
48 471
81 472
86 622
Living cost
53 289
53 289
53 289
53 289
Free-cash
17 984
-4 818
28 183
33 333

Estimated living cost  is ₽53289 per week

₽34653
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4782
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽654
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.
₽13199
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
₽38953
₽27554
₽42088
₽38280
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

-
-
-
106 000
municipal
-
-
-
18 845
health
-
-
-
1 306
national
-
-
-
13 672
total
-
-
-
33 823
Employee
41 232
-
89 172
-
health
308
-
1 046
-
unemployment
619
-
1 337
-
pensions
2 783
-
6 019
-
national
681
-
8 588
-
municipal
6 754
-
14 539
-
total
11 145
-
31 529
-
Employer
41 232
-
89 172
-
health
317
-
687
-
pensions
7 154
-
15 472
-
accident
42
-
89
-
unemployment
268
-
580
-
total
7 781
-
16 828
-
Corporate
56 988
106 000
-
-
income
11 398
21 200
-
-
total
11 398
21 200
-
-
Dividends

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

34 192
63 600
-
-
municipal
6 154
11 447
-
-
national
480
4 984
-
-
total
6 634
16 431
-
-
Income
106 000
106 000
106 000
106 000
Total tax
36 958
37 631
48 357
33 823
After tax
69 042
68 369
57 643
72 177
Living cost
30 089
30 089
30 089
30 089
Free-cash
38 953
38 280
27 554
42 088

Estimated living cost  is ₽30089 per week

₽19654
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2894
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽479
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.
₽7063
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
₽19020
₽10534
₽18410
₽30774
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
-
-
-
106 000
communal

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

-
-
-
5 356
social contributions
-
-
-
16 730
national
-
-
-
36 929
total
-
-
-
59 015
Employee

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

56 059
-
82 100
-
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.

2 634
-
3 859
-
communal

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

2 924
-
4 282
-
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.

488
-
714
-
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.

4 204
-
6 157
-
national
17 235
-
27 979
-
total
27 485
-
42 991
-
Employer

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

56 059
-
82 100
-
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.

3 447
-
5 049
-
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.

4 967
-
7 274
-
surtax
6 356
-
9 310
-
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.

729
-
1 068
-
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.

818
-
1 199
-
total
16 317
-
23 900
-
Corporate
33 623
106 000
-
-
income
6 725
21 200
-
-
surtax
134
424
-
-
total
6 859
21 624
-
-
Dividends
26 764
84 376
-
-
withholding

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

7 744
25 027
-
-
total
7 744
25 027
-
-
Income
106 000
106 000
106 000
106 000
Total tax
58 405
46 651
66 891
59 015
After tax
47 595
59 349
39 109
46 985
Living cost
28 575
28 575
28 575
28 575
Free-cash
19 020
30 774
10 534
18 410

Estimated living cost  is ₽28575 per week

₽18406
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2499
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽448
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.
₽7223
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
₽23100
₽21503
₽22419
₽23864
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
-
-
-
106 000
unemployment
-
-
-
75
municipal
-
-
-
25 170
other
-
-
-
8 662
health
-
-
-
4 651
national
-
-
-
2 804
accident
-
-
-
149
pensions
-
-
-
8 058
total
-
-
-
49 569
Employee
48 465
-
82 578
-
national
-
-
2 439
-
municipal
14 452
-
24 625
-
total
14 452
-
27 064
-
Employer
48 465
-
82 578
-
health
2 981
-
4 584
-
pensions
5 239
-
8 058
-
accident
97
-
149
-
unemployment
1 279
-
1 968
-
other
5 632
-
8 662
-
total
15 228
-
23 421
-
Corporate
42 308
106 000
-
-
income
9 308
23 320
-
-
total
9 308
23 320
-
-
Dividends
33 000
82 680
-
-
withholding
9 900
24 804
-
-
total
9 900
24 804
-
-
Income
106 000
106 000
106 000
106 000
Total tax
48 888
48 124
50 485
49 569
After tax
57 112
57 876
55 515
56 431
Living cost
34 012
34 012
34 012
34 012
Free-cash
23 100
23 864
21 503
22 419

Estimated living cost  is ₽34012 per week

₽22542
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3338
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽517
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.
₽7616
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
-₽24888
₽56574
₽35377
₽26613
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
-
-
-
106 000
income
-
-
-
20 662
social contributions
-
-
-
12 084
total
-
-
-
32 746
Employee
54 310
-
-
-
income
11 980
-
-
-
social contributions
4 453
-
635
-
total
16 433
-
635
-
Employer
54 310
-
-
-
social contributions
76 578
-
10 914
-
total
76 578
-
10 914
-
Corporate
-
106 000
-
-
income
-
23 320
-
-
total
-
23 320
-
-
Dividends
-
82 680
-
-
income
-
18 190
-
-
total
-
18 190
-
-
Income
106 000
106 000
106 000
106 000
Total tax
93 011
41 510
11 549
32 746
After tax
12 989
64 490
94 451
73 254
Living cost
37 877
37 877
37 877
37 877
Free-cash
-24 888
26 613
56 574
35 377

Estimated living cost  is ₽37877 per week

₽24576
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3562
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽483
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.
₽9256
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
₽48765
₽47607
₽48637
₽52012
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
-
-
-
106 000
income
-
-
-
16 562
health
-
-
-
2 702
social contributions
-
-
-
12 680
total
-
-
-
31 944
Employee
60 263
60 263
97 451
-
health
599
1 025
1 657
-
income
6 328
5 579
16 022
-
social contributions
2 928
5 002
6 746
-
total
9 855
11 606
24 425
-
Employer
60 263
60 263
97 451
-
health
653
1 115
1 803
-
social contributions
2 928
5 002
6 746
-
total
3 581
6 117
8 549
-
Corporate
67 143
39 620
-
-
income
8 392
4 952
-
-
total
8 392
4 952
-
-
Dividends
58 751
34 667
-
-
withholding
9 988
5 894
-
-
total
9 988
5 894
-
-
Income
106 000
106 000
106 000
106 000
Total tax
31 816
28 569
32 974
31 944
After tax
74 184
77 431
73 026
74 056
Living cost
25 419
25 419
25 419
25 419
Free-cash
48 765
52 012
47 607
48 637

Estimated living cost  is ₽25419 per week

₽17377
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1985
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽427
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.
₽5631
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
₽47010
₽34469
₽44216
₽44207
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
-
-
-
106 000
income
-
-
-
27 382
pensions
-
-
-
6 266
total
-
-
-
33 648
Employee
38 621
-
92 850
-
health
504
-
1 453
-
pensions
2 948
-
7 908
-
income
7 033
-
20 884
-
total
10 485
-
30 245
-
Employer
38 621
-
92 850
-
health
734
-
1 765
-
pensions
3 902
-
11 385
-
total
4 636
-
13 150
-
Corporate
62 743
106 000
-
-
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.

11 921
20 140
-
-
total
11 921
20 140
-
-
Dividends
50 822
85 860
-
-
withholding
3 812
13 517
-
-
total
3 812
13 517
-
-
Income
106 000
106 000
106 000
106 000
Total tax
30 854
33 657
43 395
33 648
After tax
75 146
72 343
62 605
72 352
Living cost
28 136
28 136
28 136
28 136
Free-cash
47 010
44 207
34 469
44 216

Estimated living cost  is ₽28136 per week

₽19301
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2587
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽352
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.
₽5894
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
₽21048
₽15142
₽19989
₽24612
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
-
-
-
106 000
municipal
-
-
-
708
regional
-
-
-
2 371
social contributions
-
-
-
27 264
national
-
-
-
24 447
total
-
-
-
54 790
Employee
66 040
-
106 000
-
social contributions
22 268
-
35 743
-
regional
997
-
2 038
-
national
11 160
-
21 224
-
municipal
394
-
632
-
total
34 819
-
59 637
-
Employer
66 040
-
106 000
-
total
-
-
-
-
Corporate
39 960
106 000
-
-
nationa
9 591
25 441
-
-
municipal
1 926
5 109
-
-
total
11 517
30 550
-
-
Dividends
28 443
75 451
-
-
withholding
7 395
19 617
-
-
total
7 395
19 617
-
-
Income
106 000
106 000
106 000
106 000
Total tax
53 731
50 167
59 637
54 790
After tax
52 269
55 833
46 363
51 210
Living cost
31 221
31 221
31 221
31 221
Free-cash
21 048
24 612
15 142
19 989

Estimated living cost  is ₽31221 per week

₽21931
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2148
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽471
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.
₽6670
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
₽6017
₽39856
₽55826
-₽8151
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
-
-
-
106 000
pensions
-
-
-
3 165
income
-
-
-
28 139
other
-
-
-
282
health
-
-
-
1 659
accident
-
-
-
192
total
-
-
-
33 437
Employee
26 328
-
93 756
-
health
3 015
-
10 735
-
pensions
2 965
-
5 804
-
income
3 612
-
20 624
-
total
9 592
-
37 163
-
Employer
26 328
-
93 756
-
pensions
4 281
-
8 381
-
accident
440
-
1 566
-
unemployment
645
-
2 297
-
total
5 366
-
12 244
-
Corporate
74 307
106 000
-
-
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.

66 876
95 400
-
-
total
66 876
95 400
-
-
Dividends
7 431
10 600
-
-
withholding
1 412
2 014
-
-
total
1 412
2 014
-
-
Income
106 000
106 000
106 000
106 000
Total tax
83 246
97 414
49 407
33 437
After tax
22 754
8 586
56 593
72 563
Living cost
16 737
16 737
16 737
16 737
Free-cash
6 017
-8 151
39 856
55 826

Estimated living cost  is ₽16737 per week

₽12267
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽927
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽349
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.
₽3194
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
₽34600
₽39571
₽29589
₽24348
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.

-
-
-
106 000
trade
-
-
-
9 982
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.

-
-
-
29 212
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.

-
-
-
5 354
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.

-
-
-
1 606
total
-
-
-
46 154
Employee

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

38 994
-
106 000
-
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.

5 354
-
5 354
-
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.

3 206
-
29 212
-
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.

177
-
1 606
-
total
8 737
-
36 172
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
67 006
106 000
-
-
income
10 051
15 900
-
-
trade
9 615
15 211
-
-
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.

553
874
-
-
chamber of commerce
217
275
-
-
total
20 436
32 260
-
-
Dividends
46 570
73 739
-
-
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.

625
998
-
-
withholding
11 345
18 137
-
-
total
11 970
19 135
-
-
Income
106 000
106 000
106 000
106 000
Total tax
41 143
51 395
36 172
46 154
After tax
64 857
54 605
69 828
59 846
Living cost
30 257
30 257
30 257
30 257
Free-cash
34 600
24 348
39 571
29 589

Estimated living cost  is ₽30257 per week

₽20872
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3256
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽439
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.
₽5690
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
₽62069
₽43130
₽16058
₽68496
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.

-
-
-
106 000
income
-
-
-
16 581
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.

-
-
-
30 027
surtax
-
-
-
27 030
total
-
-
-
73 638
Employee
22 900
-
85 421
-
income
4 076
-
16 593
-
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.

2 519
-
9 396
-
surtax
-
-
-
-
total
6 595
-
25 989
-
Employer
22 900
-
85 421
-
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.

5 516
-
20 577
-
surtax
-
-
-
-
total
5 516
-
20 577
-
Corporate
77 584
106 000
-
-
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%.

15 516
21 200
-
-
total
15 516
21 200
-
-
Dividends

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

62 067
84 800
-
-
total
-
-
-
-
Income
106 000
106 000
106 000
106 000
Total tax
27 627
21 200
46 566
73 638
After tax
78 373
84 800
59 434
32 362
Living cost
16 304
16 304
16 304
16 304
Free-cash
62 069
68 496
43 130
16 058

Estimated living cost  is ₽16304 per week

₽10402
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1553
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽370
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.
₽3980
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
₽54800
₽52742
₽53436
₽56401
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
-
-
-
106 000
income
-
-
-
30 562
health
-
-
-
5 152
pensions
-
-
-
7 107
total
-
-
-
42 821
Employee
14 840
-
98 005
-
health
742
-
1 777
-
unemployment
148
-
355
-
pensions
1 336
-
3 198
-
income
2 871
-
30 189
-
total
5 097
-
35 519
-
Employer
14 840
-
98 005
-
health
1 410
-
3 376
-
pensions
1 632
-
3 909
-
unemployment
297
-
711
-
total
3 339
-
7 996
-
Corporate
87 821
106 000
-
-
income
19 321
23 320
-
-
total
19 321
23 320
-
-
Dividends
68 501
82 680
-
-
withholding
13 700
16 536
-
-
total
13 700
16 536
-
-
Income
106 000
106 000
106 000
106 000
Total tax
41 457
39 856
43 515
42 821
After tax
64 543
66 144
62 485
63 179
Living cost
9 743
9 743
9 743
9 743
Free-cash
54 800
56 401
52 742
53 436

Estimated living cost  is ₽9743 per week

₽5790
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽790
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽223
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.
₽2940
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
₽46576
₽30757
₽32693
₽49072
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
-
-
-
106 000
pensions
-
-
-
20 919
unemployment
-
-
-
178
income
-
-
-
23 860
other
-
-
-
-
health
-
-
-
7 426
surtax
-
-
-
3 321
total
-
-
-
55 704
Employee
26 392
-
87 567
-
health
674
-
2 234
-
unemployment
1 837
-
6 095
-
pensions
1 761
-
5 840
-
income
4 425
-
22 024
-
other
-
-
-
-
surtax
94
-
3 015
-
total
8 791
-
39 208
-
Employer
26 392
-
87 567
-
health
1 200
-
3 984
-
pensions
3 519
-
11 673
-
unemployment
837
-
2 775
-
other
-
-
-
-
total
5 556
-
18 432
-
Corporate
74 051
106 000
-
-
income
19 254
27 560
-
-
total
19 254
27 560
-
-
Dividends
54 798
78 440
-
-
withholding
8 220
11 765
-
-
total
8 220
11 765
-
-
Income
106 000
106 000
106 000
106 000
Total tax
41 821
39 325
57 640
55 704
After tax
64 179
66 675
48 360
50 296
Living cost
17 603
17 603
17 603
17 603
Free-cash
46 576
49 072
30 757
32 693

Estimated living cost  is ₽17603 per week

₽10628
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.
₽409
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5037
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
₽33649
₽3631
₽28749
₽34037
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
-
-
-
106 000
pensions
-
-
-
16 938
chamber of commerce
-
-
-
424