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
₽ 107500
per

Your estimated
City
free-cash

Valencia , Spain
₽31269
₽35474
₽48158
₽43736
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
-
-
-
107 500
income
-
-
-
23 636
accident
-
-
-
731
unemployment
-
-
-
568
pensions
-
-
-
22 950
other
-
-
-
81
total
-
-
-
47 966
Employee
32 352
-
81 646
-
other
32
-
81
-
income
6 237
-
21 167
-
unemployment
501
-
1 257
-
pensions
1 521
-
3 812
-
total
8 291
-
26 317
-
Employer
32 352
-
81 646
-
unemployment
1 780
-
4 460
-
pensions
7 634
-
19 139
-
other
259
-
649
-
accident
641
-
1 606
-
total
10 314
-
25 854
-
Corporate
64 834
107 500
-
-
income

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

9 725
16 125
-
-
total
9 725
16 125
-
-
Dividends
55 109
91 375
-
-
withholding
11 374
19 157
-
-
total
11 374
19 157
-
-
Income
107 500
107 500
107 500
107 500
Total tax
39 704
35 282
52 171
47 966
After tax
67 796
72 218
55 329
59 534
Living cost
24 060
24 060
24 060
24 060
Free-cash
43 736
48 158
31 269
35 474

Estimated living cost  is ₽24060 per week

₽16240
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2313
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽422
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.
₽5086
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
₽38735
₽34286
₽55668
₽49757
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
-
-
-
107 500
income
-
-
-
14 264
health
-
-
-
4 730
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.

-
-
-
25 800
other
-
-
-
5 106
total
-
-
-
49 900
Employee
31 768
-
85 864
-
income
5 469
-
15 745
-
health
445
-
1 202
-
unemployment
317
-
858
-
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.

2 223
-
6 011
-
total
8 454
-
23 816
-
Employer
31 768
-
85 864
-
unemployment
317
-
858
-
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.

5 401
-
14 596
-
other
1 589
-
4 292
-
accident
254
-
687
-
health
445
-
1 202
-
total
8 006
-
21 635
-
Corporate
67 725
107 500
-
-
income
14 223
22 574
-
-
total
14 223
22 574
-
-
Dividends
53 503
84 926
-
-
withholding
3 746
5 944
-
-
total
3 746
5 944
-
-
Income
107 500
107 500
107 500
107 500
Total tax
34 429
28 518
45 451
49 900
After tax
73 071
78 982
62 049
57 600
Living cost
23 314
23 314
23 314
23 314
Free-cash
49 757
55 668
38 735
34 286

Estimated living cost  is ₽23314 per week

₽16473
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1574
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽375
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.
₽4891
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
₽75434
₽71724
₽80429
₽76363
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
-
-
-
107 500
income
-
-
-
16 125
health
-
-
-
3 518
unemployment
-
-
-
122
pensions

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

-
-
-
4 528
total
-
-
-
24 293
Employee
15 205
-
101 498
-
income
1 520
-
10 150
-
health
699
-
1 407
-
accident

We are using the highest rate at 1.1%.

167
-
337
-
pensions

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

1 335
-
2 686
-
total
3 721
-
14 580
-
Employer
15 205
-
101 498
-
unemployment
91
-
184
-
pensions

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

1 676
-
3 371
-
accident

We are using the highest rate at 1.1%.

167
-
337
-
health
1 049
-
2 111
-
total
2 983
-
6 003
-
Corporate
89 312
107 500
-
-
income
8 931
10 750
-
-
total
8 931
10 750
-
-
Dividends
80 380
96 750
-
-
withholding
4 019
4 838
-
-
total
4 019
4 838
-
-
Income
107 500
107 500
107 500
107 500
Total tax
19 654
15 588
20 583
24 293
After tax
87 846
91 912
86 917
83 207
Living cost
11 483
11 483
11 483
11 483
Free-cash
76 363
80 429
75 434
71 724

Estimated living cost  is ₽11483 per week

₽6704
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽820
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽304
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.
₽3655
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
₽34329
₽31400
₽24244
₽29411
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
-
-
-
107 500
income
-
-
-
13 068
social contributions
-
-
-
3 063
health
-
-
-
3 090
surtax
-
-
-
-
pensions
-
-
-
23 612
other
-
-
-
3 332
total
-
-
-
46 165
Employee
37 446
-
85 834
-
income
2 210
-
14 279
-
social contributions
1 068
-
2 446
-
surtax
-
-
-
-
pensions
4 234
-
4 845
-
total
7 512
-
21 570
-
Employer
37 446
-
85 834
-
unemployment
1 516
-
3 477
-
social contributions
113
-
257
-
pensions
6 152
-
8 357
-
other
1 292
-
2 962
-
health
2 622
-
6 613
-
total
11 695
-
21 666
-
Corporate
58 360
107 500
-
-
income
16 341
30 101
-
-
surtax
-
-
-
-
total
16 341
30 101
-
-
Dividends
42 018
77 399
-
-
withholding
5 378
9 907
-
-
surtax
-
-
-
-
social contributions
7 228
13 313
-
-
total
12 606
23 220
-
-
Income
107 500
107 500
107 500
107 500
Total tax
48 154
53 321
43 236
46 165
After tax
59 346
54 179
64 264
61 335
Living cost
29 935
29 935
29 935
29 935
Free-cash
29 411
24 244
34 329
31 400

Estimated living cost  is ₽29935 per week

₽18875
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2434
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽510
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.
₽8118
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
₽21636
₽25088
₽15874
₽10514
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
-
-
-
107 500
income
-
-
-
24 719
health
-
-
-
10 789
pensions
-
-
-
10 251
total
-
-
-
45 759
Employee
74 717
74 717
91 481
-
income

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

12 230
12 230
12 230
-
health
11 468
9 755
10 711
-
pensions
13 449
10 251
10 251
-
total
37 147
32 236
33 192
-
Employer
74 717
74 717
91 481
-
unemployment
2 690
2 690
3 293
-
pensions
5 200
5 200
6 368
-
health
5 194
5 194
6 358
-
total
13 084
13 084
16 019
-
Corporate
20 616
19 700
-
-
income
4 123
3 940
-
-
total
4 123
3 940
-
-
Dividends
16 494
15 760
-
-
withholding
2 474
2 364
-
-
income
3 505
3 349
-
-
total
5 979
5 713
-
-
Income
107 500
107 500
107 500
107 500
Total tax
60 333
54 973
49 211
45 759
After tax
47 167
52 527
58 289
61 741
Living cost
36 653
36 653
36 653
36 653
Free-cash
10 514
15 874
21 636
25 088

Estimated living cost  is ₽36653 per week

₽25975
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3304
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽583
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.
₽6791
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
₽45418
₽34893
₽27794
₽37472
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.

-
-
-
107 500
income

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

-
-
-
28 060
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.

-
-
-
5 977
trade
-
-
-
10 525
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.

-
-
-
1 544
total
-
-
-
46 106
Employee

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

33 465
-
107 500
-
income

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

935
-
28 060
-
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.

5 977
-
5 977
-
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.

51
-
1 544
-
total
6 963
-
35 581
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
74 035
107 500
-
-
chamber of commerce
239
287
-
-
income
11 105
16 125
-
-
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.

611
887
-
-
trade
11 661
16 931
-
-
total
23 616
34 230
-
-
Dividends
50 420
73 270
-
-
withholding
12 272
17 985
-
-
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.

676
990
-
-
total
12 948
18 975
-
-
Income
107 500
107 500
107 500
107 500
Total tax
43 527
53 205
35 581
46 106
After tax
63 973
54 295
71 919
61 394
Living cost
26 501
26 501
26 501
26 501
Free-cash
37 472
27 794
45 418
34 893

Estimated living cost  is ₽26501 per week

₽16670
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3090
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽495
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6246
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
₽53949
₽55104
₽58316
₽53556
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
-
-
-
107 500
income
-
-
-
15 242
social contributions
-
-
-
14 156
health
-
-
-
2 741
total
-
-
-
32 139
Employee
67 279
67 279
98 152
-
income
7 326
6 228
14 747
-
social contributions
2 544
5 584
7 531
-
health
521
1 144
1 669
-
total
10 391
12 956
23 947
-
Employer
67 279
67 279
98 152
-
social contributions
2 544
5 584
7 531
-
health
566
1 245
1 816
-
total
3 110
6 829
9 347
-
Corporate
73 742
33 392
-
-
income
9 218
4 174
-
-
total
9 218
4 174
-
-
Dividends
64 524
29 218
-
-
withholding
10 968
4 968
-
-
total
10 968
4 968
-
-
Income
107 500
107 500
107 500
107 500
Total tax
33 687
28 927
33 294
32 139
After tax
73 813
78 573
74 206
75 361
Living cost
20 257
20 257
20 257
20 257
Free-cash
53 556
58 316
53 949
55 104

Estimated living cost  is ₽20257 per week

₽12141
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1987
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.
₽5682
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
₽24969
₽31684
₽33702
₽32822
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.

-
-
-
107 500
income
-
-
-
11 015
social contributions

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

-
-
-
37 357
surtax
-
-
-
-
total
-
-
-
48 372
Employee
40 241
-
86 868
-
income
8 370
-
24 900
-
social contributions
4 427
-
9 555
-
surtax
-
-
-
-
total
12 797
-
34 455
-
Employer
40 241
-
86 868
-
social contributions
9 557
-
20 632
-
total
9 557
-
20 632
-
Corporate
57 702
107 500
-
-
income
12 117
22 574
-
-
surtax
-
-
-
-
total
12 117
22 574
-
-
Dividends
45 585
84 926
-
-
withholding
12 763
23 780
-
-
total
12 763
23 780
-
-
Income
107 500
107 500
107 500
107 500
Total tax
47 234
46 354
55 087
48 372
After tax
60 266
61 146
52 413
59 128
Living cost
27 444
27 444
27 444
27 444
Free-cash
32 822
33 702
24 969
31 684

Estimated living cost  is ₽27444 per week

₽20534
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1619
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽458
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.
₽4833
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
₽79713
₽100138
₽95838
₽94660
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%.

-
-
-
107 500
microenterprise

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

-
-
-
1 075
total
-
-
-
1 075
Employee
7 858
-
107 500
-
income
1 571
-
21 500
-
total
1 571
-
21 500
-
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%.

99 642
107 500
-
-
total
-
-
-
-
Dividends
99 642
107 500
-
-
withholding
4 982
5 375
-
-
total
4 982
5 375
-
-
Income
107 500
107 500
107 500
107 500
Total tax
6 553
5 375
21 500
1 075
After tax
100 947
102 125
86 000
106 425
Living cost
6 287
6 287
6 287
6 287
Free-cash
94 660
95 838
79 713
100 138

Estimated living cost  is ₽6287 per week

₽3896
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽523
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽173
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.
₽1695
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
₽28192
₽31273
₽50546
₽43227
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.

-
-
-
107 500
income
-
-
-
22 388
health
-
-
-
10 578
unemployment
-
-
-
161
pensions
-
-
-
19 632
total
-
-
-
52 759
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.

38 690
-
93 017
-
income
6 672
-
20 801
-
health
2 499
-
6 009
-
unemployment
55
-
130
-
pensions
5 997
-
14 417
-
total
15 223
-
41 357
-
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.

38 690
-
93 017
-
unemployment
23
-
56
-
pensions
3 424
-
8 232
-
health
2 577
-
6 195
-
total
6 024
-
14 483
-
Corporate
62 786
107 500
-
-
income
11 930
20 424
-
-
total
11 930
20 424
-
-
Dividends
50 856
87 076
-
-
withholding
7 628
13 062
-
-
total
7 628
13 062
-
-
Income
107 500
107 500
107 500
107 500
Total tax
40 805
33 486
55 840
52 759
After tax
66 695
74 014
51 660
54 741
Living cost
23 468
23 468
23 468
23 468
Free-cash
43 227
50 546
28 192
31 273

Estimated living cost  is ₽23468 per week

₽16106
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1504
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽455
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5404
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
₽47501
₽45123
₽33491
₽36551
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.

-
-
-
107 500
income
-
-
-
24 906
health

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

-
-
-
5 710
total
-
-
-
30 616
Employee
40 137
-
103 475
-
social contributions
4 021
-
4 025
-
income
4 355
-
20 188
-
total
8 376
-
24 213
-
Employer
40 137
-
103 475
-
social contributions
4 021
-
4 025
-
total
4 021
-
4 025
-
Corporate
63 341
107 500
-
-
income
22 169
37 626
-
-
total
22 169
37 626
-
-
Dividends
41 172
69 874
-
-
social contributions
4 622
4 622
-
-
total
4 622
4 622
-
-
Income
107 500
107 500
107 500
107 500
Total tax
39 188
42 248
28 238
30 616
After tax
68 312
65 252
79 262
76 884
Living cost
31 761
31 761
31 761
31 761
Free-cash
36 551
33 491
47 501
45 123

Estimated living cost  is ₽31761 per week

₽20921
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2504
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽486
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.
₽7849
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
₽49637
₽50484
₽47032
₽47487
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
-
-
-
107 500
income
-
-
-
16 125
social contributions
-
-
-
14 835
health
-
-
-
7 503
total
-
-
-
38 463
Employee
29 666
-
107 500
-
income
4 948
-
16 972
-
social contributions
4 094
-
14 835
-
health
2 070
-
7 503
-
total
11 112
-
39 310
-
Employer
29 666
-
107 500
-
total
-
-
-
-
Corporate
77 834
107 500
-
-
income

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

3 892
5 375
-
-
total
3 892
5 375
-
-
Dividends
73 942
102 125
-
-
withholding
11 091
15 319
-
-
health
5 160
7 128
-
-
social contributions
10 205
14 093
-
-
total
26 456
36 540
-
-
Income
107 500
107 500
107 500
107 500
Total tax
41 460
41 915
39 310
38 463
After tax
66 040
65 585
68 190
69 037
Living cost
18 553
18 553
18 553
18 553
Free-cash
47 487
47 032
49 637
50 484

Estimated living cost  is ₽18553 per week

₽12416
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1144
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.
₽4564
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
₽30823
₽31758
₽50285
₽41819
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
-
-
-
107 500
income
-
-
-
9 792
social contributions
-
-
-
27 709
solidarity contribution
-
-
-
-
health
-
-
-
14 512
total
-
-
-
52 013
Employee
34 896
-
80 224
-
solidarity contribution
-
-
-
-
income
4 187
-
9 627
-
social contributions
2 268
-
5 215
-
health
4 711
-
10 830
-
total
11 166
-
25 672
-
Employer
34 896
-
80 224
-
social contributions
8 724
-
20 056
-
health
3 141
-
7 220
-
total
11 865
-
27 276
-
Corporate
60 740
107 500
-
-
income
11 541
20 425
-
-
total
11 541
20 425
-
-
Dividends
49 199
87 075
-
-
withholding
7 380
13 061
-
-
total
7 380
13 061
-
-
Income
107 500
107 500
107 500
107 500
Total tax
41 952
33 486
52 948
52 013
After tax
65 548
74 014
54 552
55 487
Living cost
23 729
23 729
23 729
23 729
Free-cash
41 819
50 285
30 823
31 758

Estimated living cost  is ₽23729 per week

₽17646
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1315
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽411
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.
₽4358
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
₽76203
₽96628
₽92328
₽90491
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%.

-
-
-
107 500
microenterprise

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

-
-
-
1 075
total
-
-
-
1 075
Employee
12 247
-
107 500
-
income
2 449
-
21 500
-
total
2 449
-
21 500
-
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%.

95 253
107 500
-
-
total
-
-
-
-
Dividends
95 253
107 500
-
-
withholding
4 763
5 375
-
-
total
4 763
5 375
-
-
Income
107 500
107 500
107 500
107 500
Total tax
7 212
5 375
21 500
1 075
After tax
100 288
102 125
86 000
106 425
Living cost
9 797
9 797
9 797
9 797
Free-cash
90 491
92 328
76 203
96 628

Estimated living cost  is ₽9797 per week

₽6630
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽411
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽329
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.
₽2427
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
₽22005
₽19076
₽11920
₽17937
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
-
-
-
107 500
income
-
-
-
13 068
social contributions
-
-
-
3 063
health
-
-
-
3 090
surtax
-
-
-
-
pensions
-
-
-
23 612
other
-
-
-
3 332
total
-
-
-
46 165
Employee
54 799
-
85 834
-
income
4 781
-
14 279
-
social contributions
1 561
-
2 446
-
surtax
-
-
-
-
pensions
6 198
-
4 845
-
total
12 540
-
21 570
-
Employer
54 799
-
85 834
-
unemployment
2 220
-
3 477
-
social contributions
164
-
257
-
pensions
9 004
-
8 357
-
other
1 891
-
2 962
-
health
3 835
-
6 613
-
total
17 114
-
21 666
-
Corporate
35 586
107 500
-
-
income
9 964
30 101
-
-
surtax
-
-
-
-
total
9 964
30 101
-
-
Dividends
25 622
77 399
-
-
withholding
3 279
9 907
-
-
surtax
-
-
-
-
social contributions
4 407
13 313
-
-
total
7 686
23 220
-
-
Income
107 500
107 500
107 500
107 500
Total tax
47 304
53 321
43 236
46 165
After tax
60 196
54 179
64 264
61 335
Living cost
42 259
42 259
42 259
42 259
Free-cash
17 937
11 920
22 005
19 076

Estimated living cost  is ₽42259 per week

₽28600
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3457
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽579
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.
₽9622
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
₽44805
₽44806
₽62580
₽58286
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.

-
-
-
107 500
income
-
-
-
23 230
health
-
-
-
6 642
unemployment
-
-
-
967
pensions
-
-
-
16 766
total
-
-
-
47 605
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.

22 754
-
95 958
-
income
3 136
-
23 230
-
health
1 172
-
3 321
-
unemployment
171
-
484
-
pensions
3 186
-
9 028
-
total
7 665
-
36 063
-
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.

22 754
-
95 958
-
unemployment
171
-
484
-
pensions
2 730
-
7 738
-
health
1 172
-
3 321
-
total
4 073
-
11 543
-
Corporate
80 673
107 500
-
-
income
12 101
16 125
-
-
total
12 101
16 125
-
-
Dividends
68 572
91 375
-
-
withholding
10 286
13 706
-
-
total
10 286
13 706
-
-
Income
107 500
107 500
107 500
107 500
Total tax
34 125
29 831
47 606
47 605
After tax
73 375
77 669
59 894
59 895
Living cost
15 089
15 089
15 089
15 089
Free-cash
58 286
62 580
44 805
44 806

Estimated living cost  is ₽15089 per week

₽10160
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1167
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽437
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.
₽3326
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
₽22096
₽27329
-₽11908
₽14218
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
-
-
-
107 500
regional
-
-
-
4 522
national
-
-
-
1 170
health
-
-
-
242
city
-
-
-
1 132
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.

-
-
-
2 150
pensions
-
-
-
9 890
total
-
-
-
19 106
Employee
71 462
-
96 219
-
regional
2 340
-
3 864
-
city
767
-
1 034
-
health
162
-
216
-
unemployment
-
-
-
-
national
338
-
921
-
pensions
6 004
-
8 082
-
total
9 611
-
14 117
-
Employer
71 462
-
96 219
-
unemployment
-
-
-
-
pensions
6 004
-
8 082
-
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.

1 429
-
1 924
-
health
162
-
216
-
total
7 595
-
10 222
-
Corporate
27 658
107 500
-
-
regional
5 850
22 737
-
-
national
2 351
9 137
-
-
total
8 201
31 874
-
-
Dividends
19 457
75 626
-
-
withholding
6 810
26 469
-
-
total
6 810
26 469
-
-
Income
107 500
107 500
107 500
107 500
Total tax
32 217
58 343
24 339
19 106
After tax
75 283
49 157
83 161
88 394
Living cost
61 065
61 065
61 065
61 065
Free-cash
14 218
-11 908
22 096
27 329

Estimated living cost  is ₽61065 per week

₽39710
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽5480
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽750
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.
₽15125
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
₽25764
₽40507
₽36359
₽36379
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

-
-
-
107 500
municipal
-
-
-
19 117
national
-
-
-
12 995
health
-
-
-
1 290
total
-
-
-
33 402
Employee
46 033
-
90 436
-
health
344
-
1 028
-
unemployment
691
-
1 357
-
national
760
-
7 840
-
municipal
7 540
-
14 751
-
pensions
3 107
-
6 105
-
total
12 442
-
31 081
-
Employer
46 033
-
90 436
-
unemployment
299
-
588
-
pensions
7 986
-
15 690
-
accident
46
-
90
-
health
354
-
696
-
total
8 685
-
17 064
-
Corporate
52 782
107 500
-
-
income
10 557
21 500
-
-
total
10 557
21 500
-
-
Dividends

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

31 669
64 500
-
-
national
146
4 441
-
-
municipal
5 700
11 609
-
-
total
5 846
16 050
-
-
Income
107 500
107 500
107 500
107 500
Total tax
37 530
37 550
48 145
33 402
After tax
69 970
69 950
59 355
74 098
Living cost
33 591
33 591
33 591
33 591
Free-cash
36 379
36 359
25 764
40 507

Estimated living cost  is ₽33591 per week

₽21942
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3231
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽535
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7885
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
₽8548
₽16459
₽28316
₽15192
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
-
-
-
107 500
national
-
-
-
36 576
social contributions
-
-
-
17 142
communal

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

-
-
-
5 421
total
-
-
-
59 139
Employee

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

62 585
-
83 265
-
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.

2 941
-
3 913
-
communal

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

3 264
-
4 344
-
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.

545
-
724
-
national
19 241
-
27 589
-
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.

4 694
-
6 245
-
total
30 685
-
42 815
-
Employer

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

62 585
-
83 265
-
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.

913
-
1 215
-
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.

5 546
-
7 377
-
surtax
7 096
-
9 441
-
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.

814
-
1 081
-
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.

3 849
-
5 121
-
total
18 218
-
24 235
-
Corporate
26 697
107 500
-
-
income
5 340
21 500
-
-
surtax
106
430
-
-
total
5 446
21 930
-
-
Dividends
21 251
85 570
-
-
withholding

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

6 057
25 352
-
-
total
6 057
25 352
-
-
Income
107 500
107 500
107 500
107 500
Total tax
60 406
47 282
67 050
59 139
After tax
47 094
60 218
40 450
48 361
Living cost
31 902
31 902
31 902
31 902
Free-cash
15 192
28 316
8 548
16 459

Estimated living cost  is ₽31902 per week

₽20549
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2789
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽500
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.
₽8064
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
₽20523
₽21487
₽22823
₽22019
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
-
-
-
107 500
municipal
-
-
-
25 265
national
-
-
-
2 099
health
-
-
-
4 906
accident
-
-
-
157
unemployment
-
-
-
79
pensions
-
-
-
8 499
other
-
-
-
9 136
total
-
-
-
50 141
Employee
51 114
-
82 798
-
national
-
-
1 713
-
municipal
15 242
-
24 690
-
total
15 242
-
26 403
-
Employer
51 114
-
82 798
-
unemployment
1 349
-
2 075
-
pensions
5 525
-
8 499
-
other
5 940
-
9 136
-
accident
102
-
157
-
health
3 143
-
4 835
-
total
16 059
-
24 702
-
Corporate
40 326
107 500
-
-
income
8 872
23 650
-
-
total
8 872
23 650
-
-
Dividends
31 454
83 850
-
-
withholding
9 436
25 155
-
-
total
9 436
25 155
-
-
Income
107 500
107 500
107 500
107 500
Total tax
49 609
48 805
51 105
50 141
After tax
57 891
58 695
56 395
57 359
Living cost
35 872
35 872
35 872
35 872
Free-cash
22 019
22 823
20 523
21 487

Estimated living cost  is ₽35872 per week

₽23774
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3520
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽545
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.
₽8033
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
₽56410
₽35138
₽26250
-₽27798
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
-
-
-
107 500
income
-
-
-
20 954
social contributions
-
-
-
12 255
total
-
-
-
33 209
Employee
56 140
-
-
-
income
12 383
-
-
-
social contributions
4 604
-
656
-
total
16 987
-
656
-
Employer
56 140
-
-
-
social contributions
79 158
-
11 281
-
total
79 158
-
11 281
-
Corporate
-
107 500
-
-
income
-
23 650
-
-
total
-
23 650
-
-
Dividends
-
83 850
-
-
income
-
18 447
-
-
total
-
18 447
-
-
Income
107 500
107 500
107 500
107 500
Total tax
96 145
42 097
11 937
33 209
After tax
11 355
65 403
95 563
74 291
Living cost
39 153
39 153
39 153
39 153
Free-cash
-27 798
26 250
56 410
35 138

Estimated living cost  is ₽39153 per week

₽25404
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3682
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽499
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9568
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
₽45827
₽46982
₽50194
₽46568
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
-
-
-
107 500
income
-
-
-
15 242
social contributions
-
-
-
14 156
health
-
-
-
2 741
total
-
-
-
32 139
Employee
67 279
67 279
98 152
-
income
7 065
6 228
14 747
-
social contributions
3 269
5 584
7 531
-
health
669
1 144
1 669
-
total
11 003
12 956
23 947
-
Employer
67 279
67 279
98 152
-
social contributions
3 269
5 584
7 531
-
health
729
1 245
1 816
-
total
3 998
6 829
9 347
-
Corporate
64 120
33 392
-
-
income
8 015
4 174
-
-
total
8 015
4 174
-
-
Dividends
56 105
29 218
-
-
withholding
9 537
4 968
-
-
total
9 537
4 968
-
-
Income
107 500
107 500
107 500
107 500
Total tax
32 553
28 927
33 294
32 139
After tax
74 947
78 573
74 206
75 361
Living cost
28 379
28 379
28 379
28 379
Free-cash
46 568
50 194
45 827
46 982

Estimated living cost  is ₽28379 per week

₽19400
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2217
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽477
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.
₽6286
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
₽32827
₽42796
₽43281
₽44019
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
-
-
-
107 500
income
-
-
-
26 171
pensions
-
-
-
6 823
total
-
-
-
32 994
Employee
43 526
-
94 304
-
income
7 926
-
19 525
-
health
568
-
1 534
-
pensions
3 322
-
8 707
-
total
11 816
-
29 766
-
Employer
43 526
-
94 304
-
pensions
4 398
-
11 405
-
health
827
-
1 792
-
total
5 225
-
13 197
-
Corporate
58 749
107 500
-
-
income

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

11 162
20 425
-
-
total
11 162
20 425
-
-
Dividends
47 587
87 075
-
-
withholding
3 568
12 084
-
-
total
3 568
12 084
-
-
Income
107 500
107 500
107 500
107 500
Total tax
31 771
32 509
42 963
32 994
After tax
75 729
74 991
64 537
74 506
Living cost
31 710
31 710
31 710
31 710
Free-cash
44 019
43 281
32 827
42 796

Estimated living cost  is ₽31710 per week

₽21753
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.
₽397
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.
₽6642
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
₽12796
₽17712
₽21767
₽17788
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
-
-
-
107 500
municipal
-
-
-
719
regional
-
-
-
2 332
national
-
-
-
24 233
social contributions
-
-
-
27 648
total
-
-
-
54 932
Employee
73 728
-
107 500
-
regional
1 113
-
1 993
-
social contributions
24 861
-
36 249
-
national
12 459
-
20 965
-
municipal
440
-
641
-
total
38 873
-
59 848
-
Employer
73 728
-
107 500
-
total
-
-
-
-
Corporate
33 772
107 500
-
-
nationa
8 106
25 800
-
-
municipal
1 627
5 182
-
-
total
9 733
30 982
-
-
Dividends
24 039
76 518
-
-
withholding
6 250
19 895
-
-
total
6 250
19 895
-
-
Income
107 500
107 500
107 500
107 500
Total tax
54 856
50 877
59 848
54 932
After tax
52 644
56 623
47 652
52 568
Living cost
34 856
34 856
34 856
34 856
Free-cash
17 788
21 767
12 796
17 712

Estimated living cost  is ₽34856 per week

₽24484
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2398
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽526
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.
₽7447
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
₽39095
₽55612
-₽9300
₽5945
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
-
-
-
107 500
income
-
-
-
28 179
health
-
-
-
1 785
accident
-
-
-
207
pensions
-
-
-
3 406
other
-
-
-
303
total
-
-
-
33 880
Employee
28 328
-
94 585
-
income
3 886
-
20 407
-
health
3 244
-
10 830
-
pensions
3 190
-
6 245
-
total
10 320
-
37 482
-
Employer
28 328
-
94 585
-
unemployment
694
-
2 317
-
pensions
4 606
-
9 018
-
accident
473
-
1 580
-
total
5 773
-
12 915
-
Corporate
73 399
107 500
-
-
income

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

66 059
96 750
-
-
total
66 059
96 750
-
-
Dividends
7 340
10 750
-
-
withholding
1 395
2 042
-
-
total
1 395
2 042
-
-
Income
107 500
107 500
107 500
107 500
Total tax
83 547
98 792
50 397
33 880
After tax
23 953
8 708
57 103
73 620
Living cost
18 008
18 008
18 008
18 008
Free-cash
5 945
-9 300
39 095
55 612

Estimated living cost  is ₽18008 per week

₽13199
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽998
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽376
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.
₽3437
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
₽38140
₽28551
₽21622
₽33068
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.

-
-
-
107 500
income

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

-
-
-
28 060
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.

-
-
-
5 977
trade
-
-
-
9 589
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.

-
-
-
1 544
total
-
-
-
45 170
Employee

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

43 534
-
107 500
-
income

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

3 580
-
28 060
-
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.

5 977
-
5 977
-
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.

198
-
1 544
-
total
9 755
-
35 581
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
63 966
107 500
-
-
chamber of commerce
226
291
-
-
income
9 595
16 125
-
-
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.

528
887
-
-
trade
9 179
15 426
-
-
total
19 528
32 729
-
-
Dividends
44 439
74 771
-
-
withholding
10 777
18 360
-
-
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.

593
1 010
-
-
total
11 370
19 370
-
-
Income
107 500
107 500
107 500
107 500
Total tax
40 653
52 099
35 581
45 170
After tax
66 847
55 401
71 919
62 330
Living cost
33 779
33 779
33 779
33 779
Free-cash
33 068
21 622
38 140
28 551

Estimated living cost  is ₽33779 per week

₽23302
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3635
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽490
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.
₽6353
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
₽42161
₽12342
₽67797
₽60619
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.

-
-
-
107 500
microenterprise
-
-
-
-
income
-
-
-
16 019
social contributions

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

-
-
-
33 523
surtax
-
-
-
27 413
total
-
-
-
76 955
Employee
25 566
-
86 631
-
income
4 551
-
16 738
-
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.

2 813
-
9 529
-
surtax
-
-
-
-
total
7 364
-
26 267
-
Employer
25 566
-
86 631
-
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.

6 158
-
20 869
-
surtax
-
-
-
-
total
6 158
-
20 869
-
Corporate
75 775
107 500
-
-
income

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

15 156
21 500
-
-
total
15 156
21 500
-
-
Dividends

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

60 620
86 000
-
-
total
-
-
-
-
Income
107 500
107 500
107 500
107 500
Total tax
28 678
21 500
47 136
76 955
After tax
78 822
86 000
60 364
30 545
Living cost
18 203
18 203
18 203
18 203
Free-cash
60 619
67 797
42 161
12 342

Estimated living cost  is ₽18203 per week

₽11613
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1733
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽413
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.
₽4443
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
₽51081
₽51887
₽55747
₽53886
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
-
-
-
107 500
income
-
-
-
30 021
health
-
-
-
5 993
pensions
-
-
-
8 266
total
-
-
-
44 280
Employee
17 261
-
98 200
-
income
3 339
-
29 587
-
health
863
-
2 067
-
unemployment
173
-
413
-
pensions
1 553
-
3 720
-
total
5 928
-
35 787
-
Employer
17 261
-
98 200
-
unemployment
345
-
827
-
pensions
1 899
-
4 546
-
health
1 640
-
3 926
-
total
3 884
-
9 299
-
Corporate
86 355
107 500
-
-
income
18 998
23 650
-
-
total
18 998
23 650
-
-
Dividends
67 357
83 850
-
-
withholding
13 471
16 770
-
-
total
13 471
16 770
-
-
Income
107 500
107 500
107 500
107 500
Total tax
42 281
40 420
45 086
44 280
After tax
65 219
67 080
62 414
63 220
Living cost
11 333
11 333
11 333
11 333
Free-cash
53 886
55 747
51 081
51 887

Estimated living cost  is ₽11333 per week

₽6735
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽919
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽260
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.
₽3420
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
₽30772
₽32545
₽47964
₽45182
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
-
-
-
107 500
income
-
-
-
22 888
health
-
-
-
7 633
unemployment
-
-
-
199
surtax
-
-
-
3 083
pensions
-
-
-
21 500
other
-
-
-
-
total
-
-
-
55 303
Employee
29 465
-
88 806
-
other
-
-
-
-
income
4 940
-
21 210
-
health
752
-
2 265
-
unemployment
2 051
-
6 182
-
surtax
105
-
2 803
-
pensions
1 966
-
5 923
-
total
9 814
-
38 383
-
Employer
29 465
-
88 806
-
unemployment
935
-
2 814
-
pensions
3 928
-
11 838
-
other
-
-
-
-
health
1 340
-
4 041
-
total
6 203
-
18 693
-
Corporate
71 832
107 500
-
-
income
18 676
27 951
-
-
total
18 676
27 951
-
-
Dividends
53 156
79 549
-
-
withholding
7 973
11 933
-
-
total
7 973
11 933
-
-
Income
107 500
107 500
107 500
107 500
Total tax
42 666
39 884
57 076
55 303
After tax
64 834
67 616
50 424
52 197
Living cost
19 652
19 652
19 652
19 652
Free-cash
45 182
47 964
30 772
32 545

Estimated living cost  is ₽19652 per week

₽11865
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1709
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.
₽5624
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
₽2153
₽25851
₽32105
₽31675
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
-
-
-
107 500
income
-
-
-
21 210
chamber of commerce
-
-
-
430