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
₽ 107000
per

Your estimated
City
free-cash

Valencia , Spain
₽33002
₽36970
₽49077
₽44998
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
-
-
-
107 000
income
-
-
-
24 357
accident
-
-
-
690
unemployment
-
-
-
536
pensions
-
-
-
21 661
other
-
-
-
77
total
-
-
-
47 321
Employee
30 535
-
82 598
-
other
30
-
77
-
income
5 887
-
22 027
-
unemployment
473
-
1 186
-
pensions
1 435
-
3 598
-
total
7 825
-
26 888
-
Employer
30 535
-
82 598
-
unemployment
1 680
-
4 209
-
pensions
7 206
-
18 064
-
other
244
-
613
-
accident
605
-
1 515
-
total
9 735
-
24 401
-
Corporate
66 730
107 000
-
-
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.

10 009
16 051
-
-
total
10 009
16 051
-
-
Dividends
56 721
90 949
-
-
withholding
11 724
19 163
-
-
total
11 724
19 163
-
-
Income
107 000
107 000
107 000
107 000
Total tax
39 293
35 214
51 289
47 321
After tax
67 707
71 786
55 711
59 679
Living cost
22 709
22 709
22 709
22 709
Free-cash
44 998
49 077
33 002
36 970

Estimated living cost  is ₽22709 per week

₽15328
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2183
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽398
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4800
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
₽39565
₽35136
₽56608
₽51031
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
-
-
-
107 000
income
-
-
-
14 388
health
-
-
-
4 708
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.

-
-
-
25 681
other
-
-
-
5 082
total
-
-
-
49 859
Employee
29 984
-
85 464
-
income
5 162
-
15 864
-
health
420
-
1 196
-
unemployment
299
-
854
-
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.

2 098
-
5 982
-
total
7 979
-
23 896
-
Employer
29 984
-
85 464
-
unemployment
299
-
854
-
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.

5 098
-
14 529
-
other
1 500
-
4 272
-
accident
240
-
683
-
health
420
-
1 196
-
total
7 557
-
21 534
-
Corporate
69 459
107 000
-
-
income
14 587
22 470
-
-
total
14 587
22 470
-
-
Dividends
54 872
84 530
-
-
withholding
3 841
5 917
-
-
total
3 841
5 917
-
-
Income
107 000
107 000
107 000
107 000
Total tax
33 964
28 387
45 430
49 859
After tax
73 036
78 613
61 570
57 141
Living cost
22 005
22 005
22 005
22 005
Free-cash
51 031
56 608
39 565
35 136

Estimated living cost  is ₽22005 per week

₽15548
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1486
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽354
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.
₽4617
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
₽76202
₽72421
₽80657
₽76820
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
-
-
-
107 000
income
-
-
-
16 050
health
-
-
-
3 317
unemployment
-
-
-
115
pensions

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

-
-
-
4 269
total
-
-
-
23 751
Employee
14 337
-
101 340
-
income
1 434
-
10 134
-
health
659
-
1 327
-
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.

1 259
-
2 533
-
total
3 510
-
14 311
-
Employer
14 337
-
101 340
-
unemployment
86
-
173
-
pensions

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

1 580
-
3 179
-
accident

We are using the highest rate at 1.1%.

158
-
317
-
health
990
-
1 990
-
total
2 814
-
5 659
-
Corporate
89 849
107 000
-
-
income
8 985
10 700
-
-
total
8 985
10 700
-
-
Dividends
80 864
96 300
-
-
withholding
4 043
4 815
-
-
total
4 043
4 815
-
-
Income
107 000
107 000
107 000
107 000
Total tax
19 352
15 515
19 970
23 751
After tax
87 648
91 485
87 030
83 249
Living cost
10 828
10 828
10 828
10 828
Free-cash
76 820
80 657
76 202
72 421

Estimated living cost  is ₽10828 per week

₽6321
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.
₽3446
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
₽34855
₽32665
₽25674
₽30550
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
-
-
-
107 000
income
-
-
-
13 645
social contributions
-
-
-
3 048
health
-
-
-
3 324
surtax
-
-
-
-
pensions
-
-
-
22 746
other
-
-
-
3 318
total
-
-
-
46 081
Employee
35 344
-
85 049
-
income
2 086
-
14 536
-
social contributions
1 008
-
2 424
-
surtax
-
-
-
-
pensions
3 996
-
4 980
-
total
7 090
-
21 940
-
Employer
35 344
-
85 049
-
unemployment
1 431
-
3 445
-
social contributions
107
-
255
-
pensions
5 806
-
8 552
-
other
1 219
-
2 934
-
health
2 475
-
6 765
-
total
11 038
-
21 951
-
Corporate
60 619
107 000
-
-
income
16 974
29 960
-
-
surtax
-
-
-
-
total
16 974
29 960
-
-
Dividends
43 646
77 040
-
-
withholding
5 587
9 860
-
-
surtax
-
-
-
-
social contributions
7 507
13 252
-
-
total
13 094
23 112
-
-
Income
107 000
107 000
107 000
107 000
Total tax
48 196
53 072
43 891
46 081
After tax
58 804
53 928
63 109
60 919
Living cost
28 254
28 254
28 254
28 254
Free-cash
30 550
25 674
34 855
32 665

Estimated living cost  is ₽28254 per week

₽17815
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2297
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽481
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.
₽7662
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
₽25658
₽27107
₽17808
₽12749
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
-
-
-
107 000
income
-
-
-
25 441
health
-
-
-
10 183
pensions
-
-
-
9 675
total
-
-
-
45 299
Employee
70 521
70 521
91 653
-
income

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

11 543
11 543
11 543
-
health
10 824
9 207
10 183
-
pensions
12 694
9 675
9 675
-
total
35 061
30 425
31 401
-
Employer
70 521
70 521
91 653
-
unemployment
2 539
2 539
3 155
-
pensions
4 908
4 908
6 101
-
health
4 902
4 902
6 091
-
total
12 349
12 349
15 347
-
Corporate
24 995
24 130
-
-
income
4 999
4 827
-
-
total
4 999
4 827
-
-
Dividends
19 996
19 303
-
-
withholding
2 999
2 896
-
-
income
4 249
4 101
-
-
total
7 248
6 997
-
-
Income
107 000
107 000
107 000
107 000
Total tax
59 657
54 598
46 748
45 299
After tax
47 343
52 402
60 252
61 701
Living cost
34 594
34 594
34 594
34 594
Free-cash
12 749
17 808
25 658
27 107

Estimated living cost  is ₽34594 per week

₽24516
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3119
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽550
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.
₽6410
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
₽45951
₽35146
₽29016
₽38150
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.

-
-
-
107 000
income

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

-
-
-
28 810
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.

-
-
-
5 642
trade
-
-
-
10 805
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.

-
-
-
1 584
total
-
-
-
46 841
Employee

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

31 586
-
107 000
-
income

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

882
-
28 810
-
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.

5 642
-
5 642
-
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
-
1 584
-
total
6 573
-
36 036
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
75 414
107 000
-
-
chamber of commerce
234
279
-
-
income
11 312
16 051
-
-
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.

622
882
-
-
trade
11 877
16 853
-
-
total
24 045
34 065
-
-
Dividends
51 370
72 935
-
-
withholding
12 529
17 920
-
-
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.

690
986
-
-
total
13 219
18 906
-
-
Income
107 000
107 000
107 000
107 000
Total tax
43 837
52 971
36 036
46 841
After tax
63 163
54 029
70 964
60 159
Living cost
25 013
25 013
25 013
25 013
Free-cash
38 150
29 016
45 951
35 146

Estimated living cost  is ₽25013 per week

₽15734
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2916
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽467
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5896
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
₽54658
₽55786
₽59063
₽54569
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
-
-
-
107 000
income
-
-
-
16 005
social contributions
-
-
-
13 361
health
-
-
-
2 728
total
-
-
-
32 094
Employee
63 501
63 501
98 077
-
income
6 914
5 878
15 522
-
social contributions
2 401
5 270
7 109
-
health
492
1 080
1 667
-
total
9 807
12 228
24 298
-
Employer
63 501
63 501
98 077
-
social contributions
2 401
5 270
7 109
-
health
534
1 175
1 815
-
total
2 935
6 445
8 924
-
Corporate
75 138
37 053
-
-
income
9 392
4 632
-
-
total
9 392
4 632
-
-
Dividends
65 746
32 421
-
-
withholding
11 177
5 512
-
-
total
11 177
5 512
-
-
Income
107 000
107 000
107 000
107 000
Total tax
33 311
28 817
33 222
32 094
After tax
73 689
78 183
73 778
74 906
Living cost
19 120
19 120
19 120
19 120
Free-cash
54 569
59 063
54 658
55 786

Estimated living cost  is ₽19120 per week

₽11459
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1876
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽423
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.
₽5363
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
₽25756
₽32695
₽34959
₽34127
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.

-
-
-
107 000
income
-
-
-
11 220
social contributions

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

-
-
-
37 182
surtax
-
-
-
-
total
-
-
-
48 402
Employee
37 981
-
86 464
-
income
7 900
-
25 294
-
social contributions
4 178
-
9 511
-
surtax
-
-
-
-
total
12 078
-
34 805
-
Employer
37 981
-
86 464
-
social contributions
9 020
-
20 536
-
total
9 020
-
20 536
-
Corporate
59 999
107 000
-
-
income
12 600
22 470
-
-
surtax
-
-
-
-
total
12 600
22 470
-
-
Dividends
47 399
84 530
-
-
withholding
13 272
23 668
-
-
total
13 272
23 668
-
-
Income
107 000
107 000
107 000
107 000
Total tax
46 970
46 138
55 341
48 402
After tax
60 030
60 862
51 659
58 598
Living cost
25 903
25 903
25 903
25 903
Free-cash
34 127
34 959
25 756
32 695

Estimated living cost  is ₽25903 per week

₽19381
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1528
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.
₽4562
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
₽79414
₽99744
₽95464
₽94305
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%.

-
-
-
107 000
microenterprise

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

-
-
-
1 070
total
-
-
-
1 070
Employee
7 732
-
107 000
-
income
1 546
-
21 400
-
total
1 546
-
21 400
-
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%.

99 268
107 000
-
-
total
-
-
-
-
Dividends
99 268
107 000
-
-
withholding
4 963
5 350
-
-
total
4 963
5 350
-
-
Income
107 000
107 000
107 000
107 000
Total tax
6 509
5 350
21 400
1 070
After tax
100 491
101 650
85 600
105 930
Living cost
6 186
6 186
6 186
6 186
Free-cash
94 305
95 464
79 414
99 744

Estimated living cost  is ₽6186 per week

₽3834
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
₽29073
₽32061
₽51519
₽44613
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.

-
-
-
107 000
income
-
-
-
22 560
health
-
-
-
10 528
unemployment
-
-
-
160
pensions
-
-
-
19 541
total
-
-
-
52 789
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.

36 518
-
92 584
-
income
6 297
-
20 902
-
health
2 359
-
5 980
-
unemployment
52
-
130
-
pensions
5 660
-
14 350
-
total
14 368
-
41 362
-
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.

36 518
-
92 584
-
unemployment
22
-
55
-
pensions
3 231
-
8 193
-
health
2 432
-
6 167
-
total
5 685
-
14 415
-
Corporate
64 797
107 000
-
-
income
12 311
20 330
-
-
total
12 311
20 330
-
-
Dividends
52 485
86 670
-
-
withholding
7 873
13 001
-
-
total
7 873
13 001
-
-
Income
107 000
107 000
107 000
107 000
Total tax
40 237
33 331
55 777
52 789
After tax
66 763
73 669
51 223
54 211
Living cost
22 150
22 150
22 150
22 150
Free-cash
44 613
51 519
29 073
32 061

Estimated living cost  is ₽22150 per week

₽15201
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1420
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽429
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.
₽5101
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
₽48449
₽48086
₽35210
₽38094
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.

-
-
-
107 000
income
-
-
-
23 507
health

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

-
-
-
5 430
total
-
-
-
28 937
Employee
37 883
-
103 201
-
social contributions
3 796
-
3 799
-
income
4 111
-
20 976
-
total
7 907
-
24 775
-
Employer
37 883
-
103 201
-
social contributions
3 796
-
3 799
-
total
3 796
-
3 799
-
Corporate
65 321
107 000
-
-
income
22 863
37 450
-
-
total
22 863
37 450
-
-
Dividends
42 458
69 550
-
-
social contributions
4 363
4 363
-
-
total
4 363
4 363
-
-
Income
107 000
107 000
107 000
107 000
Total tax
38 929
41 813
28 574
28 937
After tax
68 071
65 187
78 426
78 063
Living cost
29 977
29 977
29 977
29 977
Free-cash
38 094
35 210
48 449
48 086

Estimated living cost  is ₽29977 per week

₽19746
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2363
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽459
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.
₽7408
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
₽50127
₽51203
₽47770
₽48196
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
-
-
-
107 000
income
-
-
-
16 051
social contributions
-
-
-
14 766
health
-
-
-
7 469
total
-
-
-
38 286
Employee
28 000
-
107 000
-
income
4 670
-
17 127
-
social contributions
3 865
-
14 766
-
health
1 954
-
7 469
-
total
10 489
-
39 362
-
Employer
28 000
-
107 000
-
total
-
-
-
-
Corporate
79 000
107 000
-
-
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%.

3 951
5 350
-
-
total
3 951
5 350
-
-
Dividends
75 049
101 650
-
-
withholding
11 257
15 248
-
-
health
5 239
7 094
-
-
social contributions
10 357
14 027
-
-
total
26 853
36 369
-
-
Income
107 000
107 000
107 000
107 000
Total tax
41 293
41 719
39 362
38 286
After tax
65 707
65 281
67 638
68 714
Living cost
17 511
17 511
17 511
17 511
Free-cash
48 196
47 770
50 127
51 203

Estimated living cost  is ₽17511 per week

₽11719
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1080
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.
₽4308
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
₽31634
₽33512
₽51006
₽42921
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
-
-
-
107 000
income
-
-
-
9 913
social contributions
-
-
-
26 466
solidarity contribution
-
-
-
-
health
-
-
-
14 445
total
-
-
-
50 824
Employee
33 330
-
79 851
-
solidarity contribution
-
-
-
-
income
4 000
-
9 582
-
social contributions
2 166
-
5 190
-
health
4 499
-
10 780
-
total
10 665
-
25 552
-
Employer
33 330
-
79 851
-
social contributions
8 332
-
19 963
-
health
3 000
-
7 187
-
total
11 332
-
27 150
-
Corporate
62 338
107 000
-
-
income
11 844
20 330
-
-
total
11 844
20 330
-
-
Dividends
50 494
86 670
-
-
withholding
7 574
13 000
-
-
total
7 574
13 000
-
-
Income
107 000
107 000
107 000
107 000
Total tax
41 415
33 330
52 702
50 824
After tax
65 585
73 670
54 298
56 176
Living cost
22 664
22 664
22 664
22 664
Free-cash
42 921
51 006
31 634
33 512

Estimated living cost  is ₽22664 per week

₽16854
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
₽75960
₽96290
₽92010
₽90203
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%.

-
-
-
107 000
microenterprise

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

-
-
-
1 070
total
-
-
-
1 070
Employee
12 050
-
107 000
-
income
2 410
-
21 400
-
total
2 410
-
21 400
-
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%.

94 950
107 000
-
-
total
-
-
-
-
Dividends
94 950
107 000
-
-
withholding
4 747
5 350
-
-
total
4 747
5 350
-
-
Income
107 000
107 000
107 000
107 000
Total tax
7 157
5 350
21 400
1 070
After tax
99 843
101 650
85 600
105 930
Living cost
9 640
9 640
9 640
9 640
Free-cash
90 203
92 010
75 960
96 290

Estimated living cost  is ₽9640 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
₽23223
₽21033
₽14042
₽19718
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
-
-
-
107 000
income
-
-
-
13 645
social contributions
-
-
-
3 048
health
-
-
-
3 324
surtax
-
-
-
-
pensions
-
-
-
22 746
other
-
-
-
3 318
total
-
-
-
46 081
Employee
51 722
-
85 049
-
income
4 513
-
14 536
-
social contributions
1 473
-
2 424
-
surtax
-
-
-
-
pensions
5 850
-
4 980
-
total
11 836
-
21 940
-
Employer
51 722
-
85 049
-
unemployment
2 095
-
3 445
-
social contributions
155
-
255
-
pensions
8 499
-
8 552
-
other
1 785
-
2 934
-
health
3 620
-
6 765
-
total
16 154
-
21 951
-
Corporate
39 124
107 000
-
-
income
10 954
29 960
-
-
surtax
-
-
-
-
total
10 954
29 960
-
-
Dividends
28 170
77 040
-
-
withholding
3 606
9 860
-
-
surtax
-
-
-
-
social contributions
4 846
13 252
-
-
total
8 452
23 112
-
-
Income
107 000
107 000
107 000
107 000
Total tax
47 396
53 072
43 891
46 081
After tax
59 604
53 928
63 109
60 919
Living cost
39 886
39 886
39 886
39 886
Free-cash
19 718
14 042
23 223
21 033

Estimated living cost  is ₽39886 per week

₽26994
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3263
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽547
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.
₽9082
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
₽46461
₽46462
₽63073
₽59024
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.

-
-
-
107 000
income
-
-
-
23 312
health
-
-
-
6 265
unemployment
-
-
-
912
pensions
-
-
-
15 815
total
-
-
-
46 304
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.

21 464
-
96 112
-
income
2 959
-
23 312
-
health
1 105
-
3 133
-
unemployment
161
-
456
-
pensions
3 005
-
8 516
-
total
7 230
-
35 417
-
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.

21 464
-
96 112
-
unemployment
161
-
456
-
pensions
2 576
-
7 299
-
health
1 105
-
3 133
-
total
3 842
-
10 888
-
Corporate
81 694
107 000
-
-
income
12 254
16 050
-
-
total
12 254
16 050
-
-
Dividends
69 440
90 950
-
-
withholding
10 416
13 643
-
-
total
10 416
13 643
-
-
Income
107 000
107 000
107 000
107 000
Total tax
33 742
29 693
46 305
46 304
After tax
73 258
77 307
60 695
60 696
Living cost
14 234
14 234
14 234
14 234
Free-cash
59 024
63 073
46 461
46 462

Estimated living cost  is ₽14234 per week

₽9584
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1101
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.
₽3137
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
₽24736
₽29933
-₽8889
₽15850
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
-
-
-
107 000
regional
-
-
-
4 651
national
-
-
-
1 245
health
-
-
-
241
city
-
-
-
1 129
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.

-
-
-
2 140
pensions
-
-
-
9 844
total
-
-
-
19 250
Employee
67 661
-
95 772
-
regional
2 216
-
3 986
-
city
726
-
1 029
-
health
153
-
215
-
unemployment
-
-
-
-
national
320
-
998
-
pensions
5 684
-
8 044
-
total
9 099
-
14 272
-
Employer
67 661
-
95 772
-
unemployment
-
-
-
-
pensions
5 684
-
8 044
-
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.

1 353
-
1 916
-
health
153
-
215
-
total
7 190
-
10 175
-
Corporate
31 405
107 000
-
-
regional
6 642
22 631
-
-
national
2 670
9 095
-
-
total
9 312
31 726
-
-
Dividends
22 093
75 274
-
-
withholding
7 732
26 346
-
-
total
7 732
26 346
-
-
Income
107 000
107 000
107 000
107 000
Total tax
33 333
58 072
24 447
19 250
After tax
73 667
48 928
82 553
87 750
Living cost
57 817
57 817
57 817
57 817
Free-cash
15 850
-8 889
24 736
29 933

Estimated living cost  is ₽57817 per week

₽37598
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽5188
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.
₽14321
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
₽26870
₽41542
₽37572
₽37967
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

-
-
-
107 000
municipal
-
-
-
19 025
national
-
-
-
13 424
health
-
-
-
1 304
total
-
-
-
33 753
Employee
43 448
-
90 015
-
health
324
-
1 042
-
unemployment
652
-
1 351
-
national
718
-
8 293
-
municipal
7 116
-
14 678
-
pensions
2 932
-
6 076
-
total
11 742
-
31 440
-
Employer
43 448
-
90 015
-
unemployment
282
-
585
-
pensions
7 538
-
15 618
-
accident
44
-
89
-
health
334
-
693
-
total
8 198
-
16 985
-
Corporate
55 355
107 000
-
-
income
11 070
21 401
-
-
total
11 070
21 401
-
-
Dividends

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

33 213
64 199
-
-
national
339
4 766
-
-
municipal
5 979
11 556
-
-
total
6 318
16 322
-
-
Income
107 000
107 000
107 000
107 000
Total tax
37 328
37 723
48 425
33 753
After tax
69 672
69 277
58 575
73 247
Living cost
31 705
31 705
31 705
31 705
Free-cash
37 967
37 572
26 870
41 542

Estimated living cost  is ₽31705 per week

₽20710
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3050
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.
₽7442
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
₽9714
₽17625
₽29810
₽17426
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
-
-
-
107 000
national
-
-
-
36 898
social contributions
-
-
-
16 965
communal

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

-
-
-
5 402
total
-
-
-
59 265
Employee

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

59 071
-
82 871
-
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.

2 775
-
3 894
-
communal

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

3 081
-
4 322
-
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.

514
-
721
-
national
18 161
-
27 901
-
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.

4 430
-
6 215
-
total
28 961
-
43 053
-
Employer

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

59 071
-
82 871
-
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.

862
-
1 210
-
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.

5 234
-
7 342
-
surtax
6 698
-
9 397
-
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.

768
-
1 078
-
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.

3 633
-
5 096
-
total
17 195
-
24 123
-
Corporate
30 735
107 000
-
-
income
6 146
21 401
-
-
surtax
122
428
-
-
total
6 268
21 829
-
-
Dividends
24 466
85 171
-
-
withholding

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

7 040
25 251
-
-
total
7 040
25 251
-
-
Income
107 000
107 000
107 000
107 000
Total tax
59 464
47 080
67 176
59 265
After tax
47 536
59 920
39 824
47 735
Living cost
30 110
30 110
30 110
30 110
Free-cash
17 426
29 810
9 714
17 625

Estimated living cost  is ₽30110 per week

₽19395
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2633
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.
₽7612
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
₽22065
₽22980
₽24475
₽23711
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
-
-
-
107 000
municipal
-
-
-
25 480
national
-
-
-
3 039
health
-
-
-
4 643
accident
-
-
-
149
unemployment
-
-
-
74
pensions
-
-
-
8 043
other
-
-
-
8 645
total
-
-
-
50 073
Employee
48 372
-
83 623
-
national
-
-
2 675
-
municipal
14 425
-
24 936
-
total
14 425
-
27 611
-
Employer
48 372
-
83 623
-
unemployment
1 277
-
1 964
-
pensions
5 229
-
8 043
-
other
5 621
-
8 645
-
accident
97
-
149
-
health
2 975
-
4 576
-
total
15 199
-
23 377
-
Corporate
43 430
107 000
-
-
income
9 555
23 540
-
-
total
9 555
23 540
-
-
Dividends
33 875
83 460
-
-
withholding
10 163
25 038
-
-
total
10 163
25 038
-
-
Income
107 000
107 000
107 000
107 000
Total tax
49 342
48 578
50 988
50 073
After tax
57 658
58 422
56 012
56 927
Living cost
33 947
33 947
33 947
33 947
Free-cash
23 711
24 475
22 065
22 980

Estimated living cost  is ₽33947 per week

₽22499
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3331
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.
₽7602
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
₽57861
₽36288
₽27441
-₽23130
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
-
-
-
107 000
income
-
-
-
20 856
social contributions
-
-
-
12 198
total
-
-
-
33 054
Employee
53 996
-
-
-
income
11 910
-
-
-
social contributions
4 428
-
631
-
total
16 338
-
631
-
Employer
53 996
-
-
-
social contributions
76 134
-
10 850
-
total
76 134
-
10 850
-
Corporate
-
107 000
-
-
income
-
23 540
-
-
total
-
23 540
-
-
Dividends
-
83 460
-
-
income
-
18 361
-
-
total
-
18 361
-
-
Income
107 000
107 000
107 000
107 000
Total tax
92 472
41 901
11 481
33 054
After tax
14 528
65 099
95 519
73 946
Living cost
37 658
37 658
37 658
37 658
Free-cash
-23 130
27 441
57 861
36 288

Estimated living cost  is ₽37658 per week

₽24434
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3542
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.
₽9202
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
₽46993
₽48121
₽51398
₽47972
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
-
-
-
107 000
income
-
-
-
16 005
social contributions
-
-
-
13 361
health
-
-
-
2 728
total
-
-
-
32 094
Employee
63 501
63 501
98 077
-
income
6 668
5 878
15 522
-
social contributions
3 086
5 270
7 109
-
health
632
1 080
1 667
-
total
10 386
12 228
24 298
-
Employer
63 501
63 501
98 077
-
social contributions
3 086
5 270
7 109
-
health
688
1 175
1 815
-
total
3 774
6 445
8 924
-
Corporate
66 056
37 053
-
-
income
8 257
4 632
-
-
total
8 257
4 632
-
-
Dividends
57 799
32 421
-
-
withholding
9 826
5 512
-
-
total
9 826
5 512
-
-
Income
107 000
107 000
107 000
107 000
Total tax
32 243
28 817
33 222
32 094
After tax
74 757
78 183
73 778
74 906
Living cost
26 785
26 785
26 785
26 785
Free-cash
47 972
51 398
46 993
48 121

Estimated living cost  is ₽26785 per week

₽18310
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2092
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.
₽5933
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
₽33622
₽43507
₽43769
₽45438
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
-
-
-
107 000
income
-
-
-
26 758
pensions
-
-
-
6 583
total
-
-
-
33 341
Employee
41 387
-
93 803
-
income
7 537
-
20 169
-
health
540
-
1 500
-
pensions
3 159
-
8 361
-
total
11 236
-
30 030
-
Employer
41 387
-
93 803
-
pensions
4 181
-
11 414
-
health
787
-
1 782
-
total
4 968
-
13 196
-
Corporate
60 645
107 000
-
-
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.

11 522
20 330
-
-
total
11 522
20 330
-
-
Dividends
49 123
86 670
-
-
withholding
3 684
12 749
-
-
total
3 684
12 749
-
-
Income
107 000
107 000
107 000
107 000
Total tax
31 410
33 079
43 226
33 341
After tax
75 590
73 921
63 774
73 659
Living cost
30 152
30 152
30 152
30 152
Free-cash
45 438
43 769
33 622
43 507

Estimated living cost  is ₽30152 per week

₽20684
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2773
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽377
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6316
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
₽14176
₽19070
₽23462
₽19705
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
-
-
-
107 000
municipal
-
-
-
715
regional
-
-
-
2 362
national
-
-
-
24 435
social contributions
-
-
-
27 520
total
-
-
-
55 032
Employee
69 588
-
107 000
-
regional
1 051
-
2 025
-
social contributions
23 465
-
36 080
-
national
11 760
-
21 183
-
municipal
415
-
638
-
total
36 691
-
59 926
-
Employer
69 588
-
107 000
-
total
-
-
-
-
Corporate
37 412
107 000
-
-
nationa
8 978
25 681
-
-
municipal
1 804
5 157
-
-
total
10 782
30 838
-
-
Dividends
26 630
76 162
-
-
withholding
6 924
19 802
-
-
total
6 924
19 802
-
-
Income
107 000
107 000
107 000
107 000
Total tax
54 397
50 640
59 926
55 032
After tax
52 603
56 360
47 074
51 968
Living cost
32 898
32 898
32 898
32 898
Free-cash
19 705
23 462
14 176
19 070

Estimated living cost  is ₽32898 per week

₽23109
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2263
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.
₽7029
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
₽39744
₽55983
-₽8609
₽6016
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
-
-
-
107 000
income
-
-
-
28 272
health
-
-
-
1 713
accident
-
-
-
198
pensions
-
-
-
3 267
other
-
-
-
291
total
-
-
-
33 741
Employee
27 176
-
94 457
-
income
3 728
-
20 631
-
health
3 112
-
10 815
-
pensions
3 060
-
5 991
-
total
9 900
-
37 437
-
Employer
27 176
-
94 457
-
unemployment
666
-
2 314
-
pensions
4 419
-
8 652
-
accident
454
-
1 577
-
total
5 539
-
12 543
-
Corporate
74 285
107 000
-
-
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.

66 857
96 300
-
-
total
66 857
96 300
-
-
Dividends
7 429
10 700
-
-
withholding
1 412
2 033
-
-
total
1 412
2 033
-
-
Income
107 000
107 000
107 000
107 000
Total tax
83 708
98 333
49 980
33 741
After tax
23 292
8 667
57 020
73 259
Living cost
17 276
17 276
17 276
17 276
Free-cash
6 016
-8 609
39 744
55 983

Estimated living cost  is ₽17276 per week

₽12662
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽957
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.
₽3297
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
₽39082
₽29237
₽23249
₽34050
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.

-
-
-
107 000
income

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

-
-
-
28 810
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.

-
-
-
5 642
trade
-
-
-
9 845
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.

-
-
-
1 584
total
-
-
-
45 881
Employee

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

41 089
-
107 000
-
income

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

3 379
-
28 810
-
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.

5 642
-
5 642
-
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.

186
-
1 584
-
total
9 207
-
36 036
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
65 911
107 000
-
-
chamber of commerce
223
282
-
-
income
9 887
16 051
-
-
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.

544
882
-
-
trade
9 458
15 355
-
-
total
20 112
32 570
-
-
Dividends
45 800
74 430
-
-
withholding
11 136
18 293
-
-
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.

613
1 006
-
-
total
11 749
19 299
-
-
Income
107 000
107 000
107 000
107 000
Total tax
41 068
51 869
36 036
45 881
After tax
65 932
55 131
70 964
61 119
Living cost
31 882
31 882
31 882
31 882
Free-cash
34 050
23 249
39 082
29 237

Estimated living cost  is ₽31882 per week

₽21993
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3430
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽462
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5996
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
₽42854
₽14503
₽68419
₽61645
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.

-
-
-
107 000
microenterprise
-
-
-
-
income
-
-
-
16 392
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.

-
-
-
31 640
surtax
-
-
-
27 285
total
-
-
-
75 317
Employee
24 131
-
86 228
-
income
4 296
-
16 710
-
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.

2 655
-
9 484
-
surtax
-
-
-
-
total
6 951
-
26 194
-
Employer
24 131
-
86 228
-
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.

5 813
-
20 772
-
surtax
-
-
-
-
total
5 813
-
20 772
-
Corporate
77 057
107 000
-
-
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%.

15 411
21 401
-
-
total
15 411
21 401
-
-
Dividends

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

61 646
85 599
-
-
total
-
-
-
-
Income
107 000
107 000
107 000
107 000
Total tax
28 175
21 401
46 966
75 317
After tax
78 825
85 599
60 034
31 683
Living cost
17 180
17 180
17 180
17 180
Free-cash
61 645
68 419
42 854
14 503

Estimated living cost  is ₽17180 per week

₽10961
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1636
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽390
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.
₽4194
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
₽51835
₽52595
₽56086
₽54331
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
-
-
-
107 000
income
-
-
-
30 282
health
-
-
-
5 649
pensions
-
-
-
7 792
total
-
-
-
43 723
Employee
16 270
-
98 234
-
income
3 147
-
29 873
-
health
814
-
1 948
-
unemployment
163
-
390
-
pensions
1 464
-
3 506
-
total
5 588
-
35 717
-
Employer
16 270
-
98 234
-
unemployment
325
-
779
-
pensions
1 790
-
4 286
-
health
1 546
-
3 701
-
total
3 661
-
8 766
-
Corporate
87 068
107 000
-
-
income
19 155
23 540
-
-
total
19 155
23 540
-
-
Dividends
67 913
83 460
-
-
withholding
13 583
16 692
-
-
total
13 583
16 692
-
-
Income
107 000
107 000
107 000
107 000
Total tax
41 987
40 232
44 483
43 723
After tax
65 013
66 768
62 517
63 277
Living cost
10 682
10 682
10 682
10 682
Free-cash
54 331
56 086
51 835
52 595

Estimated living cost  is ₽10682 per week

₽6348
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.
₽3224
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
₽30863
₽32633
₽48754
₽46128
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
-
-
-
107 000
income
-
-
-
23 419
health
-
-
-
7 597
unemployment
-
-
-
188
surtax
-
-
-
3 213
pensions
-
-
-
21 401
other
-
-
-
-
total
-
-
-
55 818
Employee
27 810
-
88 393
-
other
-
-
-
-
income
4 662
-
21 744
-
health
710
-
2 255
-
unemployment
1 935
-
6 153
-
surtax
99
-
2 934
-
pensions
1 855
-
5 896
-
total
9 261
-
38 982
-
Employer
27 810
-
88 393
-
unemployment
882
-
2 802
-
pensions
3 708
-
11 783
-
other
-
-
-
-
health
1 265
-
4 021
-
total
5 855
-
18 606
-
Corporate
73 335
107 000
-
-
income
19 067
27 820
-
-
total
19 067
27 820
-
-
Dividends
54 267
79 180
-
-
withholding
8 140
11 877
-
-
total
8 140
11 877
-
-
Income
107 000
107 000
107 000
107 000
Total tax
42 323
39 697
57 588
55 818
After tax
64 677
67 303
49 412
51 182
Living cost
18 549
18 549
18 549
18 549
Free-cash
46 128
48 754
30 863
32 633

Estimated living cost  is ₽18549 per week

₽11199
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1613
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽431
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.
₽5308
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
₽3000
₽27589
₽33315
₽32904
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
-
-
-
107 000
income
-
-
-
22 344
chamber of commerce
-
-
-
428