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
₽ 108500
per

Your estimated
City
free-cash

Valencia , Spain
₽31939
₽36140
₽48837
₽44439
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
-
-
-
108 500
income
-
-
-
24 023
accident
-
-
-
730
unemployment
-
-
-
567
pensions
-
-
-
22 925
other
-
-
-
81
total
-
-
-
48 326
Employee
32 316
-
82 675
-
other
32
-
81
-
income
6 230
-
21 557
-
unemployment
501
-
1 256
-
pensions
1 519
-
3 808
-
total
8 282
-
26 702
-
Employer
32 316
-
82 675
-
unemployment
1 778
-
4 455
-
pensions
7 626
-
19 118
-
other
259
-
648
-
accident
640
-
1 604
-
total
10 303
-
25 825
-
Corporate
65 881
108 500
-
-
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.

9 882
16 275
-
-
total
9 882
16 275
-
-
Dividends
55 999
92 225
-
-
withholding
11 560
19 354
-
-
total
11 560
19 354
-
-
Income
108 500
108 500
108 500
108 500
Total tax
40 027
35 629
52 527
48 326
After tax
68 473
72 871
55 973
60 174
Living cost
24 034
24 034
24 034
24 034
Free-cash
44 439
48 837
31 939
36 140

Estimated living cost  is ₽24034 per week

₽16222
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2310
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽421
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.
₽5080
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
₽39303
₽34811
₽56426
₽50526
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
-
-
-
108 500
income
-
-
-
14 436
health
-
-
-
4 773
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.

-
-
-
26 039
other
-
-
-
5 153
total
-
-
-
50 401
Employee
31 734
-
86 659
-
income
5 463
-
15 930
-
health
444
-
1 212
-
unemployment
317
-
866
-
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.

2 221
-
6 065
-
total
8 445
-
24 073
-
Employer
31 734
-
86 659
-
unemployment
317
-
866
-
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.

5 395
-
14 731
-
other
1 587
-
4 334
-
accident
254
-
693
-
health
444
-
1 212
-
total
7 997
-
21 836
-
Corporate
68 769
108 500
-
-
income
14 441
22 785
-
-
total
14 441
22 785
-
-
Dividends
54 328
85 715
-
-
withholding
3 803
6 001
-
-
total
3 803
6 001
-
-
Income
108 500
108 500
108 500
108 500
Total tax
34 686
28 786
45 909
50 401
After tax
73 814
79 714
62 591
58 099
Living cost
23 288
23 288
23 288
23 288
Free-cash
50 526
56 426
39 303
34 811

Estimated living cost  is ₽23288 per week

₽16454
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1572
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.
₽4886
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
₽76404
₽72636
₽81320
₽77265
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
-
-
-
108 500
income
-
-
-
16 275
health
-
-
-
3 507
unemployment
-
-
-
122
pensions

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

-
-
-
4 513
total
-
-
-
24 417
Employee
15 157
-
102 517
-
income
1 515
-
10 251
-
health
697
-
1 403
-
accident

We are using the highest rate at 1.1%.

167
-
335
-
pensions

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

1 331
-
2 678
-
total
3 710
-
14 667
-
Employer
15 157
-
102 517
-
unemployment
91
-
183
-
pensions

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

1 670
-
3 360
-
accident

We are using the highest rate at 1.1%.

167
-
335
-
health
1 046
-
2 104
-
total
2 974
-
5 982
-
Corporate
90 369
108 500
-
-
income
9 037
10 850
-
-
total
9 037
10 850
-
-
Dividends
81 332
97 650
-
-
withholding
4 067
4 883
-
-
total
4 067
4 883
-
-
Income
108 500
108 500
108 500
108 500
Total tax
19 788
15 733
20 649
24 417
After tax
88 712
92 767
87 851
84 083
Living cost
11 447
11 447
11 447
11 447
Free-cash
77 265
81 320
76 404
72 636

Estimated living cost  is ₽11447 per week

₽6683
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽817
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽303
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.
₽3643
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
₽34794
₽31977
₽24781
₽29947
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
-
-
-
108 500
income
-
-
-
13 318
social contributions
-
-
-
3 092
health
-
-
-
3 169
surtax
-
-
-
-
pensions
-
-
-
23 678
other
-
-
-
3 364
total
-
-
-
46 621
Employee
37 405
-
86 551
-
income
2 208
-
14 475
-
social contributions
1 066
-
2 466
-
surtax
-
-
-
-
pensions
4 229
-
4 921
-
total
7 503
-
21 862
-
Employer
37 405
-
86 551
-
unemployment
1 514
-
3 505
-
social contributions
113
-
260
-
pensions
6 145
-
8 482
-
other
1 290
-
2 985
-
health
2 619
-
6 710
-
total
11 681
-
21 942
-
Corporate
59 414
108 500
-
-
income
16 635
30 380
-
-
surtax
-
-
-
-
total
16 635
30 380
-
-
Dividends
42 778
78 120
-
-
withholding
5 475
9 999
-
-
surtax
-
-
-
-
social contributions
7 357
13 438
-
-
total
12 832
23 437
-
-
Income
108 500
108 500
108 500
108 500
Total tax
48 651
53 817
43 804
46 621
After tax
59 849
54 683
64 696
61 879
Living cost
29 902
29 902
29 902
29 902
Free-cash
29 947
24 781
34 794
31 977

Estimated living cost  is ₽29902 per week

₽18854
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2431
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽509
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.
₽8109
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
₽22510
₽25752
₽16426
₽11072
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
-
-
-
108 500
income
-
-
-
25 118
health
-
-
-
10 777
pensions
-
-
-
10 240
total
-
-
-
46 135
Employee
74 635
74 635
92 332
-
income

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

12 217
12 217
12 217
-
health
11 456
9 744
10 752
-
pensions
13 434
10 240
10 240
-
total
37 107
32 201
33 209
-
Employer
74 635
74 635
92 332
-
unemployment
2 687
2 687
3 324
-
pensions
5 195
5 195
6 427
-
health
5 188
5 188
6 417
-
total
13 070
13 070
16 168
-
Corporate
21 711
20 796
-
-
income
4 342
4 160
-
-
total
4 342
4 160
-
-
Dividends
17 369
16 636
-
-
withholding
2 606
2 496
-
-
income
3 690
3 534
-
-
total
6 296
6 030
-
-
Income
108 500
108 500
108 500
108 500
Total tax
60 815
55 461
49 377
46 135
After tax
47 685
53 039
59 123
62 365
Living cost
36 612
36 612
36 612
36 612
Free-cash
11 072
16 426
22 510
25 752

Estimated living cost  is ₽36612 per week

₽25946
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3301
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽582
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.
₽6783
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
₽45991
₽35302
₽28326
₽37993
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.

-
-
-
108 500
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.

-
-
-
28 499
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.

-
-
-
5 971
trade
-
-
-
10 689
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.

-
-
-
1 567
total
-
-
-
46 726
Employee

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

33 428
-
108 500
-
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.

934
-
28 499
-
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.

5 971
-
5 971
-
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
-
1 567
-
total
6 956
-
36 037
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
75 072
108 500
-
-
chamber of commerce
240
289
-
-
income
11 262
16 275
-
-
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.

619
896
-
-
trade
11 824
17 088
-
-
total
23 945
34 548
-
-
Dividends
51 127
73 952
-
-
withholding
12 449
18 156
-
-
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.

685
998
-
-
total
13 134
19 154
-
-
Income
108 500
108 500
108 500
108 500
Total tax
44 035
53 702
36 037
46 726
After tax
64 465
54 798
72 463
61 774
Living cost
26 472
26 472
26 472
26 472
Free-cash
37 993
28 326
45 991
35 302

Estimated living cost  is ₽26472 per week

₽16652
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3087
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽494
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.
₽6239
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
₽54645
₽55806
₽59064
₽54306
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
-
-
-
108 500
income
-
-
-
15 552
social contributions
-
-
-
14 141
health
-
-
-
2 766
total
-
-
-
32 459
Employee
67 205
67 205
99 142
-
income
7 318
6 221
15 055
-
social contributions
2 541
5 578
7 523
-
health
521
1 143
1 685
-
total
10 380
12 942
24 263
-
Employer
67 205
67 205
99 142
-
social contributions
2 541
5 578
7 523
-
health
566
1 244
1 834
-
total
3 107
6 822
9 357
-
Corporate
74 779
34 473
-
-
income
9 348
4 309
-
-
total
9 348
4 309
-
-
Dividends
65 432
30 164
-
-
withholding
11 124
5 128
-
-
total
11 124
5 128
-
-
Income
108 500
108 500
108 500
108 500
Total tax
33 959
29 201
33 620
32 459
After tax
74 541
79 299
74 880
76 041
Living cost
20 235
20 235
20 235
20 235
Free-cash
54 306
59 064
54 645
55 806

Estimated living cost  is ₽20235 per week

₽12127
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1985
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽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.
₽5676
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
₽25383
₽32214
₽34300
₽33420
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.

-
-
-
108 500
income
-
-
-
11 168
social contributions

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

-
-
-
37 704
surtax
-
-
-
-
total
-
-
-
48 872
Employee
40 197
-
87 677
-
income
8 361
-
25 236
-
social contributions
4 422
-
9 644
-
surtax
-
-
-
-
total
12 783
-
34 880
-
Employer
40 197
-
87 677
-
social contributions
9 547
-
20 823
-
total
9 547
-
20 823
-
Corporate
58 757
108 500
-
-
income
12 340
22 785
-
-
surtax
-
-
-
-
total
12 340
22 785
-
-
Dividends
46 417
85 715
-
-
withholding
12 996
24 001
-
-
total
12 996
24 001
-
-
Income
108 500
108 500
108 500
108 500
Total tax
47 666
46 786
55 703
48 872
After tax
60 834
61 714
52 797
59 628
Living cost
27 414
27 414
27 414
27 414
Free-cash
33 420
34 300
25 383
32 214

Estimated living cost  is ₽27414 per week

₽20511
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1617
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.
₽4828
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
₽80531
₽101146
₽96806
₽95631
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%.

-
-
-
108 500
microenterprise

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

-
-
-
1 085
total
-
-
-
1 085
Employee
7 836
-
108 500
-
income
1 567
-
21 700
-
total
1 567
-
21 700
-
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%.

100 664
108 500
-
-
total
-
-
-
-
Dividends
100 664
108 500
-
-
withholding
5 033
5 425
-
-
total
5 033
5 425
-
-
Income
108 500
108 500
108 500
108 500
Total tax
6 600
5 425
21 700
1 085
After tax
101 900
103 075
86 800
107 415
Living cost
6 269
6 269
6 269
6 269
Free-cash
95 631
96 806
80 531
101 146

Estimated living cost  is ₽6269 per week

₽3885
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽521
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽172
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.
₽1690
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
₽28660
₽31769
₽51260
₽43950
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.

-
-
-
108 500
income
-
-
-
22 635
health
-
-
-
10 676
unemployment
-
-
-
163
pensions
-
-
-
19 815
total
-
-
-
53 289
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.

38 648
-
93 882
-
income
6 665
-
21 033
-
health
2 496
-
6 065
-
unemployment
55
-
131
-
pensions
5 991
-
14 552
-
total
15 207
-
41 781
-
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.

38 648
-
93 882
-
unemployment
23
-
56
-
pensions
3 420
-
8 308
-
health
2 574
-
6 253
-
total
6 017
-
14 617
-
Corporate
63 835
108 500
-
-
income
12 129
20 616
-
-
total
12 129
20 616
-
-
Dividends
51 706
87 884
-
-
withholding
7 755
13 182
-
-
total
7 755
13 182
-
-
Income
108 500
108 500
108 500
108 500
Total tax
41 108
33 798
56 398
53 289
After tax
67 392
74 702
52 102
55 211
Living cost
23 442
23 442
23 442
23 442
Free-cash
43 950
51 260
28 660
31 769

Estimated living cost  is ₽23442 per week

₽16088
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1503
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽454
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5399
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
₽48193
₽46202
₽34183
₽37237
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.

-
-
-
108 500
income
-
-
-
24 878
health

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

-
-
-
5 694
total
-
-
-
30 572
Employee
40 093
-
104 480
-
social contributions
4 017
-
4 020
-
income
4 350
-
20 541
-
total
8 367
-
24 561
-
Employer
40 093
-
104 480
-
social contributions
4 017
-
4 020
-
total
4 017
-
4 020
-
Corporate
64 390
108 500
-
-
income
22 536
37 974
-
-
total
22 536
37 974
-
-
Dividends
41 853
70 526
-
-
social contributions
4 617
4 617
-
-
total
4 617
4 617
-
-
Income
108 500
108 500
108 500
108 500
Total tax
39 537
42 591
28 581
30 572
After tax
68 963
65 909
79 919
77 928
Living cost
31 726
31 726
31 726
31 726
Free-cash
37 237
34 183
48 193
46 202

Estimated living cost  is ₽31726 per week

₽20898
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2501
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.
₽7840
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
₽50243
₽51146
₽47662
₽48117
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
-
-
-
108 500
income
-
-
-
16 275
social contributions
-
-
-
14 973
health
-
-
-
7 573
total
-
-
-
38 821
Employee
29 633
-
108 500
-
income
4 942
-
17 178
-
social contributions
4 090
-
14 973
-
health
2 068
-
7 573
-
total
11 100
-
39 724
-
Employer
29 633
-
108 500
-
total
-
-
-
-
Corporate
78 867
108 500
-
-
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%.

3 944
5 425
-
-
total
3 944
5 425
-
-
Dividends
74 923
103 075
-
-
withholding
11 238
15 461
-
-
health
5 229
7 195
-
-
social contributions
10 339
14 224
-
-
total
26 806
36 880
-
-
Income
108 500
108 500
108 500
108 500
Total tax
41 850
42 305
39 724
38 821
After tax
66 650
66 195
68 776
69 679
Living cost
18 533
18 533
18 533
18 533
Free-cash
48 117
47 662
50 243
51 146

Estimated living cost  is ₽18533 per week

₽12403
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1143
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽426
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4559
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
₽31495
₽32821
₽51137
₽42731
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
-
-
-
108 500
income
-
-
-
9 950
social contributions
-
-
-
27 517
solidarity contribution
-
-
-
-
health
-
-
-
14 647
total
-
-
-
52 114
Employee
34 654
-
80 970
-
solidarity contribution
-
-
-
-
income
4 158
-
9 716
-
social contributions
2 252
-
5 263
-
health
4 678
-
10 931
-
total
11 088
-
25 910
-
Employer
34 654
-
80 970
-
social contributions
8 664
-
20 243
-
health
3 119
-
7 287
-
total
11 783
-
27 530
-
Corporate
62 064
108 500
-
-
income
11 792
20 615
-
-
total
11 792
20 615
-
-
Dividends
50 272
87 885
-
-
withholding
7 541
13 183
-
-
total
7 541
13 183
-
-
Income
108 500
108 500
108 500
108 500
Total tax
42 204
33 798
53 440
52 114
After tax
66 296
74 702
55 060
56 386
Living cost
23 565
23 565
23 565
23 565
Free-cash
42 731
51 137
31 495
32 821

Estimated living cost  is ₽23565 per week

₽17524
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1305
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽408
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4327
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
₽77031
₽97646
₽93306
₽91474
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%.

-
-
-
108 500
microenterprise

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

-
-
-
1 085
total
-
-
-
1 085
Employee
12 211
-
108 500
-
income
2 442
-
21 700
-
total
2 442
-
21 700
-
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%.

96 289
108 500
-
-
total
-
-
-
-
Dividends
96 289
108 500
-
-
withholding
4 815
5 425
-
-
total
4 815
5 425
-
-
Income
108 500
108 500
108 500
108 500
Total tax
7 257
5 425
21 700
1 085
After tax
101 243
103 075
86 800
107 415
Living cost
9 769
9 769
9 769
9 769
Free-cash
91 474
93 306
77 031
97 646

Estimated living cost  is ₽9769 per week

₽6610
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽410
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽328
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.
₽2420
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
₽22484
₽19667
₽12471
₽18482
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
-
-
-
108 500
income
-
-
-
13 318
social contributions
-
-
-
3 092
health
-
-
-
3 169
surtax
-
-
-
-
pensions
-
-
-
23 678
other
-
-
-
3 364
total
-
-
-
46 621
Employee
54 739
-
86 551
-
income
4 776
-
14 475
-
social contributions
1 559
-
2 466
-
surtax
-
-
-
-
pensions
6 191
-
4 921
-
total
12 526
-
21 862
-
Employer
54 739
-
86 551
-
unemployment
2 217
-
3 505
-
social contributions
164
-
260
-
pensions
8 994
-
8 482
-
other
1 889
-
2 985
-
health
3 831
-
6 710
-
total
17 095
-
21 942
-
Corporate
36 664
108 500
-
-
income
10 266
30 380
-
-
surtax
-
-
-
-
total
10 266
30 380
-
-
Dividends
26 398
78 120
-
-
withholding
3 378
9 999
-
-
surtax
-
-
-
-
social contributions
4 541
13 438
-
-
total
7 919
23 437
-
-
Income
108 500
108 500
108 500
108 500
Total tax
47 806
53 817
43 804
46 621
After tax
60 694
54 683
64 696
61 879
Living cost
42 212
42 212
42 212
42 212
Free-cash
18 482
12 471
22 484
19 667

Estimated living cost  is ₽42212 per week

₽28569
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3453
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.
₽9611
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
₽45616
₽45615
₽63327
₽59042
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.

-
-
-
108 500
income
-
-
-
23 486
health
-
-
-
6 631
unemployment
-
-
-
966
pensions
-
-
-
16 738
total
-
-
-
47 821
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.

22 716
-
96 977
-
income
3 131
-
23 486
-
health
1 170
-
3 315
-
unemployment
170
-
483
-
pensions
3 180
-
9 013
-
total
7 651
-
36 297
-
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.

22 716
-
96 977
-
unemployment
170
-
483
-
pensions
2 726
-
7 725
-
health
1 170
-
3 315
-
total
4 066
-
11 523
-
Corporate
81 718
108 500
-
-
income
12 258
16 275
-
-
total
12 258
16 275
-
-
Dividends
69 460
92 225
-
-
withholding
10 419
13 834
-
-
total
10 419
13 834
-
-
Income
108 500
108 500
108 500
108 500
Total tax
34 394
30 109
47 820
47 821
After tax
74 106
78 391
60 680
60 679
Living cost
15 064
15 064
15 064
15 064
Free-cash
59 042
63 327
45 616
45 615

Estimated living cost  is ₽15064 per week

₽10143
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1165
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽436
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3320
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
₽22871
₽28145
-₽11407
₽14705
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
-
-
-
108 500
regional
-
-
-
4 595
national
-
-
-
1 198
health
-
-
-
244
city
-
-
-
1 144
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.

-
-
-
2 171
pensions
-
-
-
9 982
total
-
-
-
19 334
Employee
71 410
-
97 112
-
regional
2 338
-
3 923
-
city
766
-
1 044
-
health
161
-
218
-
unemployment
-
-
-
-
national
338
-
947
-
pensions
5 999
-
8 158
-
total
9 602
-
14 290
-
Employer
71 410
-
97 112
-
unemployment
-
-
-
-
pensions
5 999
-
8 158
-
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.

1 428
-
1 942
-
health
161
-
218
-
total
7 588
-
10 318
-
Corporate
28 716
108 500
-
-
regional
6 073
22 948
-
-
national
2 440
9 223
-
-
total
8 513
32 171
-
-
Dividends
20 203
76 329
-
-
withholding
7 071
26 715
-
-
total
7 071
26 715
-
-
Income
108 500
108 500
108 500
108 500
Total tax
32 774
58 886
24 608
19 334
After tax
75 726
49 614
83 892
89 166
Living cost
61 021
61 021
61 021
61 021
Free-cash
14 705
-11 407
22 871
28 145

Estimated living cost  is ₽61021 per week

₽39681
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽5476
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽749
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.
₽15114
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
₽26250
₽41129
₽36974
₽37071
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

-
-
-
108 500
municipal
-
-
-
19 294
national
-
-
-
13 215
health
-
-
-
1 307
total
-
-
-
33 816
Employee
45 982
-
91 276
-
health
343
-
1 042
-
unemployment
690
-
1 370
-
national
760
-
8 010
-
municipal
7 531
-
14 887
-
pensions
3 103
-
6 162
-
total
12 427
-
31 471
-
Employer
45 982
-
91 276
-
unemployment
299
-
594
-
pensions
7 978
-
15 836
-
accident
46
-
91
-
health
353
-
703
-
total
8 676
-
17 224
-
Corporate
53 842
108 500
-
-
income
10 769
21 700
-
-
total
10 769
21 700
-
-
Dividends

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

32 305
65 100
-
-
national
187
4 553
-
-
municipal
5 815
11 718
-
-
total
6 002
16 271
-
-
Income
108 500
108 500
108 500
108 500
Total tax
37 874
37 971
48 695
33 816
After tax
70 626
70 529
59 805
74 684
Living cost
33 555
33 555
33 555
33 555
Free-cash
37 071
36 974
26 250
41 129

Estimated living cost  is ₽33555 per week

₽21918
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3228
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽534
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.
₽7876
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
₽8869
₽16861
₽28907
₽15798
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
-
-
-
108 500
national
-
-
-
37 016
social contributions
-
-
-
17 283
communal

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

-
-
-
5 473
total
-
-
-
59 772
Employee

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

62 517
-
84 036
-
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.

2 937
-
3 951
-
communal

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

3 261
-
4 384
-
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.

544
-
731
-
national
19 220
-
27 933
-
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.

4 689
-
6 302
-
total
30 651
-
43 301
-
Employer

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

62 517
-
84 036
-
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.

912
-
1 227
-
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.

5 540
-
7 445
-
surtax
7 089
-
9 530
-
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.

813
-
1 093
-
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.

3 845
-
5 168
-
total
18 199
-
24 463
-
Corporate
27 786
108 500
-
-
income
5 558
21 700
-
-
surtax
111
435
-
-
total
5 669
22 135
-
-
Dividends
22 117
86 365
-
-
withholding

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

6 316
25 591
-
-
total
6 316
25 591
-
-
Income
108 500
108 500
108 500
108 500
Total tax
60 835
47 726
67 764
59 772
After tax
47 665
60 774
40 736
48 728
Living cost
31 867
31 867
31 867
31 867
Free-cash
15 798
28 907
8 869
16 861

Estimated living cost  is ₽31867 per week

₽20526
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2786
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.
₽8056
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
₽21082
₽22046
₽23431
₽22628
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
-
-
-
108 500
municipal
-
-
-
25 575
national
-
-
-
2 332
health
-
-
-
4 897
accident
-
-
-
157
unemployment
-
-
-
79
pensions
-
-
-
8 484
other
-
-
-
9 120
total
-
-
-
50 644
Employee
51 026
-
83 840
-
national
-
-
1 947
-
municipal
15 216
-
25 001
-
total
15 216
-
26 948
-
Employer
51 026
-
83 840
-
unemployment
1 347
-
2 072
-
pensions
5 516
-
8 484
-
other
5 929
-
9 120
-
accident
102
-
157
-
health
3 138
-
4 827
-
total
16 032
-
24 660
-
Corporate
41 441
108 500
-
-
income
9 117
23 870
-
-
total
9 117
23 870
-
-
Dividends
32 324
84 630
-
-
withholding
9 697
25 389
-
-
total
9 697
25 389
-
-
Income
108 500
108 500
108 500
108 500
Total tax
50 062
49 259
51 608
50 644
After tax
58 438
59 241
56 892
57 856
Living cost
35 810
35 810
35 810
35 810
Free-cash
22 628
23 431
21 082
22 046

Estimated living cost  is ₽35810 per week

₽23734
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3514
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽544
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8019
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
₽57950
₽36243
₽27272
-₽25366
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
-
-
-
108 500
income
-
-
-
21 149
social contributions
-
-
-
12 369
total
-
-
-
33 518
Employee
55 546
-
-
-
income
12 252
-
-
-
social contributions
4 555
-
649
-
total
16 807
-
649
-
Employer
55 546
-
-
-
social contributions
78 320
-
11 162
-
total
78 320
-
11 162
-
Corporate
-
108 500
-
-
income
-
23 870
-
-
total
-
23 870
-
-
Dividends
-
84 630
-
-
income
-
18 619
-
-
total
-
18 619
-
-
Income
108 500
108 500
108 500
108 500
Total tax
95 127
42 489
11 811
33 518
After tax
13 373
66 011
96 689
74 982
Living cost
38 739
38 739
38 739
38 739
Free-cash
-25 366
27 272
57 950
36 243

Estimated living cost  is ₽38739 per week

₽25135
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3643
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽494
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.
₽9466
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
₽46532
₽47693
₽50951
₽47328
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
-
-
-
108 500
income
-
-
-
15 552
social contributions
-
-
-
14 141
health
-
-
-
2 766
total
-
-
-
32 459
Employee
67 205
67 205
99 142
-
income
7 057
6 221
15 055
-
social contributions
3 266
5 578
7 523
-
health
668
1 143
1 685
-
total
10 991
12 942
24 263
-
Employer
67 205
67 205
99 142
-
social contributions
3 266
5 578
7 523
-
health
728
1 244
1 834
-
total
3 994
6 822
9 357
-
Corporate
65 167
34 473
-
-
income
8 145
4 309
-
-
total
8 145
4 309
-
-
Dividends
57 022
30 164
-
-
withholding
9 694
5 128
-
-
total
9 694
5 128
-
-
Income
108 500
108 500
108 500
108 500
Total tax
32 824
29 201
33 620
32 459
After tax
75 676
79 299
74 880
76 041
Living cost
28 348
28 348
28 348
28 348
Free-cash
47 328
50 951
46 532
47 693

Estimated living cost  is ₽28348 per week

₽19379
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2214
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽476
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6279
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
₽33374
₽43425
₽43859
₽44837
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
-
-
-
108 500
income
-
-
-
26 594
pensions
-
-
-
6 834
total
-
-
-
33 428
Employee
43 440
-
95 165
-
income
7 911
-
19 893
-
health
567
-
1 541
-
pensions
3 316
-
8 710
-
total
11 794
-
30 144
-
Employer
43 440
-
95 165
-
pensions
4 389
-
11 526
-
health
826
-
1 809
-
total
5 215
-
13 335
-
Corporate
59 846
108 500
-
-
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.

11 371
20 615
-
-
total
11 371
20 615
-
-
Dividends
48 475
87 885
-
-
withholding
3 636
12 379
-
-
total
3 636
12 379
-
-
Income
108 500
108 500
108 500
108 500
Total tax
32 016
32 994
43 479
33 428
After tax
76 484
75 506
65 021
75 072
Living cost
31 647
31 647
31 647
31 647
Free-cash
44 837
43 859
33 374
43 425

Estimated living cost  is ₽31647 per week

₽21709
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2910
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽396
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.
₽6629
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
₽13205
₽18167
₽22334
₽18356
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
-
-
-
108 500
municipal
-
-
-
725
regional
-
-
-
2 361
national
-
-
-
24 522
social contributions
-
-
-
27 907
total
-
-
-
55 515
Employee
73 648
-
108 500
-
regional
1 112
-
2 021
-
social contributions
24 834
-
36 586
-
national
12 446
-
21 224
-
municipal
440
-
647
-
total
38 832
-
60 478
-
Employer
73 648
-
108 500
-
total
-
-
-
-
Corporate
34 852
108 500
-
-
nationa
8 364
26 039
-
-
municipal
1 680
5 229
-
-
total
10 044
31 268
-
-
Dividends
24 808
77 231
-
-
withholding
6 450
20 080
-
-
total
6 450
20 080
-
-
Income
108 500
108 500
108 500
108 500
Total tax
55 326
51 348
60 478
55 515
After tax
53 174
57 152
48 022
52 985
Living cost
34 818
34 818
34 818
34 818
Free-cash
18 356
22 334
13 205
18 167

Estimated living cost  is ₽34818 per week

₽24457
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2395
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.
₽7439
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
₽39684
₽56300
-₽9212
₽6027
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
-
-
-
108 500
income
-
-
-
28 502
health
-
-
-
1 784
accident
-
-
-
207
pensions
-
-
-
3 404
other
-
-
-
303
total
-
-
-
34 200
Employee
28 315
-
95 549
-
income
3 885
-
20 683
-
health
3 242
-
10 940
-
pensions
3 188
-
6 242
-
total
10 315
-
37 865
-
Employer
28 315
-
95 549
-
unemployment
694
-
2 341
-
pensions
4 604
-
9 014
-
accident
473
-
1 596
-
total
5 771
-
12 951
-
Corporate
74 415
108 500
-
-
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.

66 973
97 650
-
-
total
66 973
97 650
-
-
Dividends
7 441
10 850
-
-
withholding
1 414
2 062
-
-
total
1 414
2 062
-
-
Income
108 500
108 500
108 500
108 500
Total tax
84 473
99 712
50 816
34 200
After tax
24 027
8 788
57 684
74 300
Living cost
18 000
18 000
18 000
18 000
Free-cash
6 027
-9 212
39 684
56 300

Estimated living cost  is ₽18000 per week

₽13192
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽997
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.
₽3435
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
₽38721
₽28982
₽22171
₽33608
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.

-
-
-
108 500
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.

-
-
-
28 499
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.

-
-
-
5 971
trade
-
-
-
9 739
surtax

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

-
-
-
1 567
total
-
-
-
45 776
Employee

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

43 486
-
108 500
-
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.

3 576
-
28 499
-
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.

5 971
-
5 971
-
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.

197
-
1 567
-
total
9 744
-
36 037
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
65 014
108 500
-
-
chamber of commerce
227
292
-
-
income
9 752
16 275
-
-
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.

536
896
-
-
trade
9 329
15 570
-
-
total
19 844
33 033
-
-
Dividends
45 169
75 467
-
-
withholding
10 960
18 534
-
-
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.

602
1 020
-
-
total
11 562
19 554
-
-
Income
108 500
108 500
108 500
108 500
Total tax
41 150
52 587
36 037
45 776
After tax
67 350
55 913
72 463
62 724
Living cost
33 742
33 742
33 742
33 742
Free-cash
33 608
22 171
38 721
28 982

Estimated living cost  is ₽33742 per week

₽23276
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3631
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽489
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.
₽6346
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
₽42731
₽12905
₽68617
₽61447
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.

-
-
-
108 500
microenterprise
-
-
-
-
income
-
-
-
16 258
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.

-
-
-
33 486
surtax
-
-
-
27 668
total
-
-
-
77 412
Employee
25 538
-
87 436
-
income
4 546
-
16 904
-
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.

2 810
-
9 618
-
surtax
-
-
-
-
total
7 356
-
26 522
-
Employer
25 538
-
87 436
-
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.

6 152
-
21 064
-
surtax
-
-
-
-
total
6 152
-
21 064
-
Corporate
76 810
108 500
-
-
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%.

15 362
21 700
-
-
total
15 362
21 700
-
-
Dividends

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

61 449
86 800
-
-
total
-
-
-
-
Income
108 500
108 500
108 500
108 500
Total tax
28 870
21 700
47 586
77 412
After tax
79 630
86 800
60 914
31 088
Living cost
18 183
18 183
18 183
18 183
Free-cash
61 447
68 617
42 731
12 905

Estimated living cost  is ₽18183 per week

₽11600
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1732
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.
₽4438
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
₽51786
₽52589
₽56404
₽54547
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
-
-
-
108 500
income
-
-
-
30 392
health
-
-
-
5 976
pensions
-
-
-
8 243
total
-
-
-
44 611
Employee
17 212
-
99 227
-
income
3 330
-
29 959
-
health
861
-
2 061
-
unemployment
172
-
412
-
pensions
1 549
-
3 709
-
total
5 912
-
36 141
-
Employer
17 212
-
99 227
-
unemployment
344
-
824
-
pensions
1 893
-
4 534
-
health
1 635
-
3 915
-
total
3 872
-
9 273
-
Corporate
87 415
108 500
-
-
income
19 231
23 870
-
-
total
19 231
23 870
-
-
Dividends
68 184
84 630
-
-
withholding
13 637
16 926
-
-
total
13 637
16 926
-
-
Income
108 500
108 500
108 500
108 500
Total tax
42 652
40 796
45 414
44 611
After tax
65 848
67 704
63 086
63 889
Living cost
11 300
11 300
11 300
11 300
Free-cash
54 547
56 404
51 786
52 589

Estimated living cost  is ₽11300 per week

₽6716
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽916
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽259
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.
₽3410
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
₽31107
₽32896
₽48616
₽45837
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
-
-
-
108 500
income
-
-
-
23 231
health
-
-
-
7 702
unemployment
-
-
-
199
surtax
-
-
-
3 141
pensions
-
-
-
21 700
other
-
-
-
-
total
-
-
-
55 973
Employee
29 433
-
89 632
-
other
-
-
-
-
income
4 934
-
21 535
-
health
751
-
2 285
-
unemployment
2 048
-
6 238
-
surtax
104
-
2 858
-
pensions
1 964
-
5 979
-
total
9 801
-
38 895
-
Employer
29 433
-
89 632
-
unemployment
934
-
2 841
-
pensions
3 924
-
11 948
-
other
-
-
-
-
health
1 338
-
4 078
-
total
6 196
-
18 867
-
Corporate
72 871
108 500
-
-
income
18 946
28 210
-
-
total
18 946
28 210
-
-
Dividends
53 925
80 290
-
-
withholding
8 089
12 043
-
-
total
8 089
12 043
-
-
Income
108 500
108 500
108 500
108 500
Total tax
43 032
40 253
57 762
55 973
After tax
65 468
68 247
50 738
52 527
Living cost
19 631
19 631
19 631
19 631
Free-cash
45 837
48 616
31 107
32 896

Estimated living cost  is ₽19631 per week

₽11852
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1707
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽456
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.
₽5618
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
₽2347
₽26467
₽32677
₽32245
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
-
-
-
108 500
income
-
-
-
21 656
chamber of commerce
-
-
-
435