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
₽ 110000
per

Your estimated
City
free-cash

Dresden , Germany
₽25578
₽36540
₽36738
₽46809
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.

-
-
-
110 000
trade
-
-
-
10 071
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.

-
-
-
25 039
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.

-
-
-
6 768
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.

-
-
-
1 378
total
-
-
-
43 256
Employee

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

37 891
-
110 000
-
income

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

1 058
-
25 039
-
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.

58
-
1 378
-
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.

6 768
-
6 768
-
total
7 884
-
33 185
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
72 109
110 000
-
-
income
10 815
16 500
-
-
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.

594
908
-
-
trade
11 357
17 326
-
-
chamber of commerce
254
308
-
-
total
23 020
35 042
-
-
Dividends
49 089
74 957
-
-
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.

654
1 010
-
-
withholding
11 896
18 364
-
-
total
12 550
19 374
-
-
Income
110 000
110 000
110 000
110 000
Total tax
43 454
54 416
33 185
43 256
After tax
66 546
55 584
76 815
66 744
Living cost
30 006
30 006
30 006
30 006
Free-cash
36 540
25 578
46 809
36 738

Estimated living cost  is ₽30006 per week

₽18875
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3499
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽560
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.
₽7072
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.

Source of data for Dresden model

Close
Reykjavik , Iceland
₽14839
₽13944
₽12483
₽13345
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
-
-
-
110 000
municipal
-
-
-
11 505
national
-
-
-
17 829
pensions
-
-
-
13 200
social contributions
-
-
-
1 182
total
-
-
-
43 716
Employee
83 401
-
95 094
-
national
15 963
-
18 489
-
pensions
3 336
-
3 804
-
municipal
10 301
-
11 931
-
total
29 600
-
34 224
-
Employer
83 401
-
95 094
-
social contributions
897
-
1 022
-
pensions
6 672
-
7 608
-
total
7 569
-
8 630
-
Corporate
13 526
110 000
-
-
income

Corporate income tax will depend on a type of legal entity. For LLC and Limited Partnership it is set at 20%. All other entities pay 37.6%.

2 705
22 000
-
-
total
2 705
22 000
-
-
Dividends
10 821
88 000
-
-
withholding
2 381
19 360
-
-
total
2 381
19 360
-
-
Income
110 000
110 000
110 000
110 000
Total tax
42 255
41 360
42 854
43 716
After tax
67 745
68 640
67 146
66 284
Living cost
53 801
53 801
53 801
53 801
Free-cash
13 944
14 839
13 345
12 483

Estimated living cost  is ₽53801 per week

₽36568
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽5001
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽805
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.
₽11426
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

It is very difficult to get a residence permit on a basis of self-employment for a Third Country National (non-EU/EFTA/Swiss and without a long-term EU resident permit). EU/EFTA nationals and long-term EU resident permit holders can register self-employed and apply for a permanent residence.

Source of data for Reykjavik model

Close
Riga , Latvia
₽67391
₽59263
₽37988
₽41267
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.

-
-
-
110 000
microenterprise
-
-
-
-
income
-
-
-
16 038
surtax
-
-
-
-
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.

-
-
-
35 364
total
-
-
-
51 402
Employee
28 948
-
88 645
-
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.

3 185
-
9 751
-
income
5 153
-
17 017
-
surtax
-
-
-
-
total
8 338
-
26 768
-
Employer
28 948
-
88 645
-
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.

6 973
-
21 355
-
surtax
-
-
-
-
total
6 973
-
21 355
-
Corporate
74 080
110 000
-
-
income

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

14 816
21 999
-
-
total
14 816
21 999
-
-
Dividends

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

59 263
88 001
-
-
total
-
-
-
-
Income
110 000
110 000
110 000
110 000
Total tax
30 127
21 999
48 123
51 402
After tax
79 873
88 001
61 877
58 598
Living cost
20 610
20 610
20 610
20 610
Free-cash
59 263
67 391
41 267
37 988

Estimated living cost  is ₽20610 per week

₽13149
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1963
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽468
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5031
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

Source of data for Riga model

Close
Rotterdam , Netherlands
₽11999
₽5928
₽21151
₽15098
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
-
-
-
110 000
income
-
-
-
23 526
health
-
-
-
12 216
pensions
-
-
-
11 607
total
-
-
-
47 349
Employee
84 599
84 599
93 607
-
pensions
15 228
11 607
11 607
-
income

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

13 847
13 847
13 847
-
health
12 985
11 045
11 558
-
total
42 060
36 499
37 012
-
Employer
84 599
84 599
93 607
-
health
5 881
5 881
6 507
-
pensions
5 888
5 888
6 514
-
unemployment
3 046
3 046
3 369
-
total
14 815
14 815
16 390
-
Corporate
11 625
10 587
-
-
income
2 326
2 117
-
-
total
2 326
2 117
-
-
Dividends
9 299
8 470
-
-
income
1 976
1 799
-
-
withholding
1 395
1 271
-
-
total
3 371
3 070
-
-
Income
110 000
110 000
110 000
110 000
Total tax
62 572
56 501
53 402
47 349
After tax
47 428
53 499
56 598
62 651
Living cost
41 500
41 500
41 500
41 500
Free-cash
5 928
11 999
15 098
21 151

Estimated living cost  is ₽41500 per week

₽29410
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3741
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽660
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.
₽7689
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

Source of data for Rotterdam model

Close
Stockholm , Sweden
₽20438
₽19549
₽19350
₽18777
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
-
-
-
110 000
municipal
-
-
-
25 300
national
-
-
-
570
unemployment
-
-
-
87
accident
-
-
-
174
health
-
-
-
5 419
pensions
-
-
-
9 387
other
-
-
-
10 091
total
-
-
-
51 028
Employee
56 457
-
83 701
-
national
-
-
342
-
municipal
16 836
-
24 960
-
total
16 836
-
25 302
-
Employer
56 457
-
83 701
-
health
3 472
-
5 148
-
pensions
6 103
-
9 048
-
accident
113
-
167
-
other
6 560
-
9 726
-
unemployment
1 490
-
2 210
-
total
17 738
-
26 299
-
Corporate
35 804
110 000
-
-
income
7 877
24 200
-
-
total
7 877
24 200
-
-
Dividends
27 927
85 800
-
-
withholding
8 378
25 740
-
-
total
8 378
25 740
-
-
Income
110 000
110 000
110 000
110 000
Total tax
50 829
49 940
51 601
51 028
After tax
59 171
60 060
58 399
58 972
Living cost
39 622
39 622
39 622
39 622
Free-cash
19 549
20 438
18 777
19 350

Estimated living cost  is ₽39622 per week

₽26260
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3888
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽602
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.
₽8872
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

Source of data for Stockholm model

Close
Hamburg , Germany
₽16102
₽30024
₽27380
₽37898
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.

-
-
-
110 000
trade
-
-
-
10 518
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.

-
-
-
25 039
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.

-
-
-
6 768
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.

-
-
-
1 378
total
-
-
-
43 703
Employee

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

50 239
-
110 000
-
income

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

4 316
-
25 039
-
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.

237
-
1 378
-
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.

6 768
-
6 768
-
total
11 321
-
33 185
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
59 761
110 000
-
-
income
8 964
16 500
-
-
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.

493
908
-
-
trade
9 830
18 095
-
-
chamber of commerce
235
306
-
-
total
19 522
35 809
-
-
Dividends
40 240
74 190
-
-
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.

532
1 000
-
-
withholding
9 684
18 172
-
-
total
10 216
19 172
-
-
Income
110 000
110 000
110 000
110 000
Total tax
41 059
54 981
33 185
43 703
After tax
68 941
55 019
76 815
66 297
Living cost
38 917
38 917
38 917
38 917
Free-cash
30 024
16 102
37 898
27 380

Estimated living cost  is ₽38917 per week

₽26028
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4104
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽581
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.
₽8204
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.

Source of data for Hamburg model

Close
Limassol , Cyprus
₽48325
₽44216
₽45201
₽44298
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
-
-
-
110 000
income
-
-
-
13 833
health
-
-
-
2 805
social contributions
-
-
-
16 029
total
-
-
-
32 667
Employee
76 177
76 177
99 863
-
social contributions
3 702
6 322
8 289
-
income
7 999
7 052
13 446
-
health
758
1 295
1 698
-
total
12 459
14 669
23 433
-
Employer
76 177
76 177
99 863
-
social contributions
3 702
6 322
8 289
-
health
825
1 410
1 848
-
total
4 527
7 732
10 137
-
Corporate
60 882
26 090
-
-
income
7 610
3 262
-
-
total
7 610
3 262
-
-
Dividends
53 272
22 829
-
-
withholding
9 056
3 880
-
-
total
9 056
3 880
-
-
Income
110 000
110 000
110 000
110 000
Total tax
33 652
29 543
33 570
32 667
After tax
76 348
80 457
76 430
77 333
Living cost
32 132
32 132
32 132
32 132
Free-cash
44 216
48 325
44 298
45 201

Estimated living cost  is ₽32132 per week

₽21966
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2510
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽540
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.
₽7118
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

Source of data for Limassol model

Close
Budapest , Hungary
₽42471
₽42877
₽56716
₽44281
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
-
-
-
110 000
unemployment
-
-
-
1 650
income
-
-
-
13 448
health
-
-
-
7 700
pensions
-
-
-
11 000
total
-
-
-
33 798
Employee

As of 2018, the minimum salary of a managing director was set at 180,500 HUF per month.

The minimum wage is 138,000 HUF per month.

28 128
11 195
92 050
-
pensions
2 813
1 119
9 205
-
unemployment
422
168
1 381
-
income
3 439
1 369
11 253
-
health
1 969
784
6 444
-
total
8 643
3 440
28 283
-
Employer

As of 2018, the minimum salary of a managing director was set at 180,500 HUF per month.

The minimum wage is 138,000 HUF per month.

28 128
11 195
92 050
-
pensions
5 485
2 183
17 950
-
total
5 485
2 183
17 950
-
Corporate
76 387
96 622
-
-
income
6 875
8 696
-
-
total
6 875
8 696
-
-
Dividends
69 512
87 926
-
-
social contributions
13 427
17 018
-
-
withholding
13 207
16 706
-
-
total
26 634
33 724
-
-
Income
110 000
110 000
110 000
110 000
Total tax
47 637
48 043
46 233
33 798
After tax
62 363
61 957
63 767
76 202
Living cost
19 486
19 486
19 486
19 486
Free-cash
42 877
42 471
44 281
56 716

Estimated living cost  is ₽19486 per week

₽13297
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1594
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽389
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.
₽4205
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

Source of data for Budapest model

Close
Tallinn , Estonia
₽64073
₽57917
₽35031
₽39473
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
-
-
-
110 000
income
-
-
-
14 741
health
-
-
-
14 301
pensions
-
-
-
21 999
total
-
-
-
51 041
Employee
28 104
-
82 212
-
pensions
562
-
1 645
-
unemployment
449
-
1 316
-
income
3 164
-
15 850
-
total
4 175
-
18 811
-
Employer
28 104
-
82 212
-
health
3 653
-
10 688
-
pensions
5 621
-
16 442
-
unemployment
226
-
658
-
total
9 500
-
27 788
-
Corporate
72 397
110 000
-
-
income
14 480
21 999
-
-
total
14 480
21 999
-
-
Dividends
57 917
88 001
-
-
total
-
-
-
-
Income
110 000
110 000
110 000
110 000
Total tax
28 155
21 999
46 599
51 041
After tax
81 845
88 001
63 401
58 959
Living cost
23 928
23 928
23 928
23 928
Free-cash
57 917
64 073
39 473
35 031

Estimated living cost  is ₽23928 per week

₽16412
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1425
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽481
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5610
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

Source of data for Tallinn model

Close
Gdansk , Poland
-₽12792
₽5581
₽53724
₽35807
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
-
-
-
110 000
accident
-
-
-
249
income
-
-
-
27 704
health
-
-
-
2 151
pensions
-
-
-
4 104
other
-
-
-
366
total
-
-
-
34 574
Employee
34 138
-
95 210
-
pensions
3 844
-
7 526
-
income
4 683
-
19 273
-
health
3 909
-
10 901
-
total
12 436
-
37 700
-
Employer
34 138
-
95 210
-
pensions
5 551
-
10 868
-
accident
570
-
1 590
-
unemployment
836
-
2 333
-
total
6 957
-
14 791
-
Corporate
68 905
110 000
-
-
income

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

62 015
99 000
-
-
total
62 015
99 000
-
-
Dividends
6 890
11 000
-
-
withholding
1 309
2 090
-
-
total
1 309
2 090
-
-
Income
110 000
110 000
110 000
110 000
Total tax
82 717
101 090
52 491
34 574
After tax
27 283
8 910
57 509
75 426
Living cost
21 702
21 702
21 702
21 702
Free-cash
5 581
-12 792
35 807
53 724

Estimated living cost  is ₽21702 per week

₽15905
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1202
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽453
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.
₽4141
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.

Source of data for Gdansk model

Close
Batumi , Georgia
₽96034
₽94447
₽100434
₽79534
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%.

-
-
-
110 000
microenterprise

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

-
-
-
1 100
total
-
-
-
1 100
Employee
10 582
-
110 000
-
income
2 116
-
22 000
-
total
2 116
-
22 000
-
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%.

99 418
110 000
-
-
total
-
-
-
-
Dividends
99 418
110 000
-
-
withholding
4 971
5 500
-
-
total
4 971
5 500
-
-
Income
110 000
110 000
110 000
110 000
Total tax
7 087
5 500
22 000
1 100
After tax
102 913
104 500
88 000
108 900
Living cost
8 466
8 466
8 466
8 466
Free-cash
94 447
96 034
79 534
100 434

Estimated living cost  is ₽8466 per week

₽5247
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽704
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽233
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.
₽2283
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.

Source of data for Batumi model

Close
Bratislava , Slovakia
₽54420
₽47728
₽32946
₽37497
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
-
-
-
110 000
income
-
-
-
14 192
health
-
-
-
4 841
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.

-
-
-
26 400
other
-
-
-
5 224
total
-
-
-
50 657
Employee
35 970
-
87 860
-
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.

2 517
-
6 149
-
unemployment
359
-
878
-
income
6 193
-
15 709
-
health
504
-
1 230
-
total
9 573
-
23 966
-
Employer
35 970
-
87 860
-
health
504
-
1 230
-
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.

6 116
-
14 936
-
accident
288
-
703
-
other
1 799
-
4 393
-
unemployment
359
-
878
-
total
9 066
-
22 140
-
Corporate
64 965
110 000
-
-
income
13 643
23 099
-
-
total
13 643
23 099
-
-
Dividends
51 322
86 901
-
-
withholding
3 593
6 084
-
-
total
3 593
6 084
-
-
Income
110 000
110 000
110 000
110 000
Total tax
35 875
29 183
46 106
50 657
After tax
74 125
80 817
63 894
59 343
Living cost
26 397
26 397
26 397
26 397
Free-cash
47 728
54 420
37 497
32 946

Estimated living cost  is ₽26397 per week

₽18651
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1782
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽425
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.
₽5538
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

Source of data for Bratislava model

Close
London , United Kingdom
₽12466
₽2151
₽11265
₽1280
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
-
-
-
110 000
income
-
-
-
24 494
pensions
-
-
-
7 651
total
-
-
-
32 145
Employee
94 215
-
96 696
-
pensions
9 089
-
9 387
-
income
16 983
-
17 836
-
health
1 553
-
1 603
-
total
27 625
-
28 826
-
Employer
94 215
-
96 696
-
health
1 789
-
1 838
-
pensions
11 124
-
11 466
-
total
12 913
-
13 304
-
Corporate
2 871
110 000
-
-
income

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

546
20 900
-
-
total
546
20 900
-
-
Dividends
2 325
89 100
-
-
withholding
175
10 044
-
-
total
175
10 044
-
-
Income
110 000
110 000
110 000
110 000
Total tax
41 259
30 944
42 130
32 145
After tax
68 741
79 056
67 870
77 855
Living cost
66 590
66 590
66 590
66 590
Free-cash
2 151
12 466
1 280
11 265

Estimated living cost  is ₽66590 per week

₽49897
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽7824
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽542
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.
₽8328
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.

Source of data for London model

Close
Varna , Bulgaria
₽81066
₽76465
₽71281
₽74897
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
-
-
-
110 000
unemployment
-
-
-
138
income
-
-
-
16 500
health
-
-
-
3 978
pensions

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

-
-
-
5 119
total
-
-
-
25 735
Employee
17 192
-
103 213
-
pensions

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

1 510
-
3 037
-
income
1 719
-
10 322
-
health
791
-
1 591
-
accident

We are using the highest rate at 1.1%.

189
-
381
-
total
4 209
-
15 331
-
Employer
17 192
-
103 213
-
health
1 187
-
2 387
-
pensions

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

1 895
-
3 812
-
accident

We are using the highest rate at 1.1%.

189
-
381
-
unemployment
103
-
208
-
total
3 374
-
6 788
-
Corporate
89 434
110 000
-
-
income
8 944
11 000
-
-
total
8 944
11 000
-
-
Dividends
80 490
99 000
-
-
withholding
4 024
4 950
-
-
total
4 024
4 950
-
-
Income
110 000
110 000
110 000
110 000
Total tax
20 551
15 950
22 119
25 735
After tax
89 449
94 050
87 881
84 265
Living cost
12 984
12 984
12 984
12 984
Free-cash
76 465
81 066
74 897
71 281

Estimated living cost  is ₽12984 per week

₽7580
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽927
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽344
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.
₽4133
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

Source of data for Varna model

Close
Amsterdam , Netherlands
-₽1435
₽1058
₽7717
₽1664
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
-
-
-
110 000
income
-
-
-
23 526
health
-
-
-
12 216
pensions
-
-
-
11 607
total
-
-
-
47 349
Employee
91 847
84 599
93 607
-
pensions
11 607
11 607
11 607
-
income

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

13 847
13 847
13 847
-
health
11 458
11 045
11 558
-
total
36 912
36 499
37 012
-
Employer
91 847
84 599
93 607
-
health
6 382
5 881
6 507
-
pensions
6 392
5 888
6 514
-
unemployment
3 307
3 046
3 369
-
total
16 081
14 815
16 390
-
Corporate
2 072
10 587
-
-
income
414
2 117
-
-
total
414
2 117
-
-
Dividends
1 658
8 470
-
-
income
353
1 799
-
-
withholding
248
1 271
-
-
total
601
3 070
-
-
Income
110 000
110 000
110 000
110 000
Total tax
54 008
56 501
53 402
47 349
After tax
55 992
53 499
56 598
62 651
Living cost
54 934
54 934
54 934
54 934
Free-cash
1 058
-1 435
1 664
7 717

Estimated living cost  is ₽54934 per week

₽40523
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4907
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽630
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.
₽8875
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

Source of data for Amsterdam model

Close
Brno , Czech Republic
₽51048
₽42241
₽28889
₽31134
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
-
-
-
110 000
solidarity contribution
-
-
-
-
income
-
-
-
9 454
health
-
-
-
14 850
social contributions
-
-
-
32 120
total
-
-
-
56 424
Employee
36 304
-
82 090
-
social contributions
2 360
-
5 336
-
income
4 357
-
9 851
-
solidarity contribution
-
-
-
-
health
4 901
-
11 082
-
total
11 618
-
26 269
-
Employer
36 304
-
82 090
-
social contributions
9 076
-
20 522
-
health
3 267
-
7 388
-
total
12 343
-
27 910
-
Corporate
61 352
110 000
-
-
income
11 657
20 900
-
-
total
11 657
20 900
-
-
Dividends
49 695
89 100
-
-
withholding
7 454
13 365
-
-
total
7 454
13 365
-
-
Income
110 000
110 000
110 000
110 000
Total tax
43 072
34 265
54 179
56 424
After tax
66 928
75 735
55 821
53 576
Living cost
24 687
24 687
24 687
24 687
Free-cash
42 241
51 048
31 134
28 889

Estimated living cost  is ₽24687 per week

₽17148
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1756
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.
₽5297
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

Source of data for Brno model

Close
Milan , Italy
₽16887
₽11717
₽13888
₽8655
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
-
-
-
110 000
municipal
-
-
-
654
national
-
-
-
24 131
regional
-
-
-
1 233
social contributions
-
-
-
28 292
total
-
-
-
54 310
Employee
88 044
-
110 000
-
national
15 256
-
20 787
-
social contributions
29 688
-
37 092
-
municipal
466
-
583
-
regional
831
-
1 081
-
total
46 241
-
59 543
-
Employer
88 044
-
110 000
-
total
-
-
-
-
Corporate
21 956
110 000
-
-
municipal
855
4 290
-
-
nationa
5 270
26 400
-
-
total
6 125
30 690
-
-
Dividends
15 831
79 309
-
-
withholding
4 115
20 621
-
-
total
4 115
20 621
-
-
Income
110 000
110 000
110 000
110 000
Total tax
56 481
51 311
59 543
54 310
After tax
53 519
58 689
50 457
55 690
Living cost
41 802
41 802
41 802
41 802
Free-cash
11 717
16 887
8 655
13 888

Estimated living cost  is ₽41802 per week

₽29140
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2741
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽641
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.
₽9280
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

Source of data for Milan model

Close
Thessaloniki , Greece
₽47329
₽44245
₽33182
₽31381
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
-
-
-
110 000
unemployment
-
-
-
226
income
-
-
-
22 073
health
-
-
-
7 809
surtax
-
-
-
2 850
pensions
-
-
-
21 999
other
-
-
-
-
total
-
-
-
54 957
Employee
32 761
-
90 871
-
pensions
2 185
-
6 061
-
unemployment
2 280
-
6 324
-
income
5 491
-
20 364
-
other
-
-
-
-
surtax
107
-
2 566
-
health
837
-
2 316
-
total
10 900
-
37 631
-
Employer
32 761
-
90 871
-
health
1 491
-
4 134
-
pensions
4 367
-
12 113
-
other
-
-
-
-
unemployment
1 038
-
2 880
-
total
6 896
-
19 127
-
Corporate
70 344
110 000
-
-
income
18 290
28 600
-
-
total
18 290
28 600
-
-
Dividends
52 053
81 400
-
-
withholding
7 808
12 210
-
-
total
7 808
12 210
-
-
Income
110 000
110 000
110 000
110 000
Total tax
43 894
40 810
56 758
54 957
After tax
66 106
69 190
53 242
55 043
Living cost
21 861
21 861
21 861
21 861
Free-cash
44 245
47 329
31 381
33 182

Estimated living cost  is ₽21861 per week

₽13367
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2017
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽504
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.
₽5973
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 of data for Thessaloniki model

Close
Cambridge , United Kingdom
₽33563
₽29089
₽32362
₽22377
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
-
-
-
110 000
income
-
-
-
24 494
pensions
-
-
-
7 651
total
-
-
-
32 145
Employee
63 141
-
96 696
-
pensions
5 359
-
9 387
-
income
11 372
-
17 836
-
health
917
-
1 603
-
total
17 648
-
28 826
-
Employer
63 141
-
96 696
-
health
1 199
-
1 838
-
pensions
6 835
-
11 466
-
total
8 034
-
13 304
-
Corporate
38 825
110 000
-
-
income

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

7 377
20 900
-
-
total
7 377
20 900
-
-
Dividends
31 448
89 100
-
-
withholding
2 359
10 044
-
-
total
2 359
10 044
-
-
Income
110 000
110 000
110 000
110 000
Total tax
35 418
30 944
42 130
32 145
After tax
74 582
79 056
67 870
77 855
Living cost
45 493
45 493
45 493
45 493
Free-cash
29 089
33 563
22 377
32 362

Estimated living cost  is ₽45493 per week

₽34083
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3410
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.
₽7524
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.

Source of data for Cambridge model

Close
Zurich , Switzerland
-₽27006
₽6069
₽14112
₽8653
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
-
-
-
110 000
city
-
-
-
1 160
national
-
-
-
834
regional
-
-
-
4 015
health
-
-
-
252
pensions
-
-
-
10 120
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.

-
-
-
2 200
total
-
-
-
18 581
Employee
90 469
-
98 454
-
national
428
-
609
-
city
971
-
1 058
-
pensions
7 601
-
8 272
-
unemployment
-
-
-
-
health
205
-
222
-
regional
2 962
-
3 415
-
total
12 167
-
13 576
-
Employer
90 469
-
98 454
-
health
205
-
222
-
pensions
7 601
-
8 272
-
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.

1 809
-
1 970
-
unemployment
-
-
-
-
total
9 615
-
10 464
-
Corporate
8 923
110 000
-
-
national
758
9 350
-
-
regional
1 886
23 264
-
-
total
2 644
32 614
-
-
Dividends
6 278
77 386
-
-
withholding
2 198
27 085
-
-
total
2 198
27 085
-
-
Income
110 000
110 000
110 000
110 000
Total tax
26 624
59 699
24 040
18 581
After tax
83 376
50 301
85 960
91 419
Living cost
77 307
77 307
77 307
77 307
Free-cash
6 069
-27 006
8 653
14 112

Estimated living cost  is ₽77307 per week

₽50271
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽6937
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽949
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.
₽19148
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.

Source of data for Zurich model

Close
Munich , Germany
₽9072
₽25137
₽20466
₽31432
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.

-
-
-
110 000
trade
-
-
-
10 966
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.

-
-
-
25 039
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.

-
-
-
6 768
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.

-
-
-
1 378
total
-
-
-
44 151
Employee

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

59 537
-
110 000
-
income

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

7 001
-
25 039
-
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.

385
-
1 378
-
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.

6 768
-
6 768
-
total
14 154
-
33 185
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
50 463
110 000
-
-
income
7 569
16 500
-
-
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.

415
908
-
-
trade
8 654
18 865
-
-
chamber of commerce
222
305
-
-
total
16 860
36 578
-
-
Dividends
33 603
73 421
-
-
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.

442
989
-
-
withholding
8 024
17 978
-
-
total
8 466
18 967
-
-
Income
110 000
110 000
110 000
110 000
Total tax
39 480
55 545
33 185
44 151
After tax
70 520
54 455
76 815
65 849
Living cost
45 383
45 383
45 383
45 383
Free-cash
25 137
9 072
31 432
20 466

Estimated living cost  is ₽45383 per week

₽33146
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3630
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽590
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.
₽8018
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.

Source of data for Munich model

Close
Nice , France
₽21545
₽27401
₽29139
₽33683
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
-
-
-
110 000
income
-
-
-
12 022
health
-
-
-
2 638
surtax
-
-
-
-
pensions
-
-
-
25 763
other
-
-
-
3 410
social contributions
-
-
-
3 134
total
-
-
-
46 967
Employee
42 399
-
88 653
-
pensions
4 794
-
4 623
-
social contributions
1 209
-
2 527
-
income
2 502
-
13 926
-
surtax
-
-
-
-
total
8 505
-
21 076
-
Employer
42 399
-
88 653
-
social contributions
128
-
265
-
health
2 968
-
6 376
-
pensions
6 965
-
8 056
-
other
1 463
-
3 059
-
unemployment
1 716
-
3 591
-
total
13 240
-
21 347
-
Corporate
54 361
110 000
-
-
income
15 220
30 800
-
-
surtax
-
-
-
-
total
15 220
30 800
-
-
Dividends
39 140
79 200
-
-
social contributions
6 730
13 624
-
-
surtax
-
-
-
-
withholding
5 010
10 137
-
-
total
11 740
23 761
-
-
Income
110 000
110 000
110 000
110 000
Total tax
48 705
54 561
42 423
46 967
After tax
61 295
55 439
67 577
63 033
Living cost
33 894
33 894
33 894
33 894
Free-cash
27 401
21 545
33 683
29 139

Estimated living cost  is ₽33894 per week

₽21371
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2756
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽577
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.
₽9191
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

Source of data for Nice model

Close
Marseille , France
₽24903
₽30406
₽32497
₽37041
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
-
-
-
110 000
income
-
-
-
12 022
health
-
-
-
2 638
surtax
-
-
-
-
pensions
-
-
-
25 763
other
-
-
-
3 410
social contributions
-
-
-
3 134
total
-
-
-
46 967
Employee
37 847
-
88 653
-
pensions
4 281
-
4 623
-
social contributions
1 079
-
2 527
-
income
1 951
-
13 926
-
surtax
-
-
-
-
total
7 311
-
21 076
-
Employer
37 847
-
88 653
-
social contributions
113
-
265
-
health
2 649
-
6 376
-
pensions
6 219
-
8 056
-
other
1 307
-
3 059
-
unemployment
1 532
-
3 591
-
total
11 820
-
21 347
-
Corporate
60 334
110 000
-
-
income
16 893
30 800
-
-
surtax
-
-
-
-
total
16 893
30 800
-
-
Dividends
43 440
79 200
-
-
social contributions
7 473
13 624
-
-
surtax
-
-
-
-
withholding
5 561
10 137
-
-
total
13 034
23 761
-
-
Income
110 000
110 000
110 000
110 000
Total tax
49 058
54 561
42 423
46 967
After tax
60 942
55 439
67 577
63 033
Living cost
30 536
30 536
30 536
30 536
Free-cash
30 406
24 903
37 041
32 497

Estimated living cost  is ₽30536 per week

₽17709
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3102
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.
₽9146
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

Source of data for Marseille model

Close
Vilnius , Lithuania
₽46102
₽46617
₽49634
₽49261
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
-
-
-
110 000
income
-
-
-
16 500
health
-
-
-
7 678
social contributions
-
-
-
15 181
total
-
-
-
39 359
Employee
33 589
-
110 000
-
social contributions
4 636
-
15 181
-
income
5 602
-
16 873
-
health
2 344
-
7 678
-
total
12 582
-
39 732
-
Employer
33 589
-
110 000
-
total
-
-
-
-
Corporate
76 411
110 000
-
-
income

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

3 820
5 501
-
-
total
3 820
5 501
-
-
Dividends
72 591
104 499
-
-
social contributions
10 018
14 421
-
-
health
5 067
7 294
-
-
withholding
10 889
15 675
-
-
total
25 974
37 390
-
-
Income
110 000
110 000
110 000
110 000
Total tax
42 376
42 891
39 732
39 359
After tax
67 624
67 109
70 268
70 641
Living cost
21 007
21 007
21 007
21 007
Free-cash
46 617
46 102
49 261
49 634

Estimated living cost  is ₽21007 per week

₽14058
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1295
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽483
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5168
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

Source of data for Vilnius model

Close
Vienna , Austria
₽26571
₽25039
₽19892
-₽2944
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
-
-
-
110 000
unemployment
-
-
-
6 076
income
-
-
-
19 723
chamber of commerce
-
-
-
440
health
-
-
-
8 415
surtax
-
-
-
196
pensions
-
-
-
20 351
total
-
-
-
55 201
Employee
49 509
39 479
85 263
-
pensions
5 070
4 042
8 731
-
unemployment
1 485
1 184
2 559
-
income
5 636
2 912
17 482
-
other
494
395
854
-
health
1 916
1 528
3 299
-
total
14 601
10 061
32 925
-
Employer
49 509
39 479
85 263
-
chamber of commerce
197
158
340
-
health
1 871
1 493
3 222
-
payroll
1 485
1 184
2 559
-
pensions
6 213
4 956
10 701
-
surtax
196
196
196
-
accident
643
513
1 109
-
other
2 352
1 874
4 051
-
unemployment
1 485
1 184
2 559
-
total
14 442
11 558
24 737
-
Corporate
46 049
58 963
81 503
-
income

The minimum corporate income for a GmbH is €1,1750 for a year. However, for GmbHs founded after 30 June 2013, the amount is reduced to €500 for the first five years and €1000 for the next five years.

Минимальный корпоративный налог для GmbH €1,1750 в год. Если GmbHs основана после 30 Июня 2013 эта сумма сниже до €500 в первые 5 лет и €1000 для следующих пяти лет.

11 513
14 741
20 375
-
total
11 513
14 741
20 375
-
Dividends
34 536
44 222
-
-
withholding
9 498
12 162
-
-
total
9 498
12 162
-
-
Income
110 000
110 000
110 000
110 000
Total tax
50 054
48 522
78 037
55 201
After tax
59 946
61 478
31 963
54 799
Living cost
34 907
34 907
34 907
34 907
Free-cash
25 039
26 571
-2 944
19 892

Estimated living cost  is ₽34907 per week

₽23282
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2978
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽573
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.
₽8074
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

As a Third Country National (non-EU/EFTA/Swiss and without a long-term EU resident permit), you can apply for permanent residence when your business creates macroeconomic benefit. This could be an investment starting from €100,000, creating new jobs or securing existing ones, or making a substantial contribution to the region's economy. You can also be considered with a transfer of know-how to Austria or an evident commitment to develop an innovative product or technology.

Source of data for Vienna model

Close
Brussels , Belgium
₽25532
₽10675
₽14208
₽6104
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
-
-
-
110 000
national
-
-
-
36 385
communal

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

-
-
-
5 535
social contributions
-
-
-
17 751
total
-
-
-
59 671
Employee

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

70 863
-
85 198
-
national
21 786
-
27 394
-
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.

5 315
-
6 390
-
communal

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

3 696
-
4 444
-
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.

617
-
741
-
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.

3 329
-
4 004
-
total
34 743
-
42 973
-
Employer

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

70 863
-
85 198
-
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.

4 358
-
5 239
-
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.

6 279
-
7 548
-
surtax
8 035
-
9 663
-
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.

921
-
1 107
-
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.

1 034
-
1 245
-
total
20 627
-
24 802
-
Corporate
18 510
110 000
-
-
income
3 702
21 999
-
-
surtax
73
440
-
-
total
3 775
22 439
-
-
Dividends
14 735
87 561
-
-
withholding

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

4 059
25 908
-
-
total
4 059
25 908
-
-
Income
110 000
110 000
110 000
110 000
Total tax
63 204
48 347
67 775
59 671
After tax
46 796
61 653
42 225
50 329
Living cost
36 121
36 121
36 121
36 121
Free-cash
10 675
25 532
6 104
14 208

Estimated living cost  is ₽36121 per week

₽23267
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3158
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽566
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.
₽9131
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

Source of data for Brussels model

Close
Barcelona , Spain
₽38314
₽30420
₽24249
₽21515
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
-
-
-
110 000
unemployment
-
-
-
643
accident
-
-
-
827
income
-
-
-
22 427
pensions
-
-
-
25 985
other
-
-
-
92
total
-
-
-
49 974
Employee
49 313
-
83 410
-
pensions
2 318
-
3 920
-
unemployment
765
-
1 293
-
income
10 405
-
20 822
-
other
49
-
83
-
total
13 537
-
26 118
-
Employer
49 313
-
83 410
-
pensions
11 637
-
19 685
-
accident
976
-
1 651
-
other
393
-
667
-
unemployment
2 713
-
4 587
-
total
15 719
-
26 590
-
Corporate
44 969
110 000
-
-
income

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

6 745
16 500
-
-
total
6 745
16 500
-
-
Dividends
38 223
93 500
-
-
withholding
7 802
19 409
-
-
total
7 802
19 409
-
-
Income
110 000
110 000
110 000
110 000
Total tax
43 803
35 909
52 708
49 974
After tax
66 197
74 091
57 292
60 026
Living cost
35 777
35 777
35 777
35 777
Free-cash
30 420
38 314
21 515
24 249

Estimated living cost  is ₽35777 per week

₽26346
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2538
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽515
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.
₽6377
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

Source of data for Barcelona model

Close
Luxembourg , Luxembourg
₽13095
₽5813
₽7571
₽12152
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
-
-
-
110 000
accident
-
-
-
927
income
-
-
-
11 043
communal
-
-
-
6 952
health
-
-
-
7 729
surtax
-
-
-
5 454
pensions
-
-
-
16 487
total
-
-
-
48 592
Employee
75 022
-
98 260
-
pensions
6 001
-
7 860
-
income
7 246
-
14 015
-
surtax
4 598
-
6 022
-
health
3 339
-
4 373
-
total
21 184
-
32 270
-
Employer
75 022
-
98 260
-
health
2 288
-
2 997
-
pensions
6 001
-
7 860
-
accident
675
-
884
-
total
8 964
-
11 741
-
Corporate
26 014
110 000
-
-
income
3 903
16 500
-
-
surtax
273
1 154
-
-
communal
-
7 426
-
-
total
4 176
25 080
-
-
Dividends
21 839
84 919
-
-
income
12 751
5 249
-
-
withholding
3 275
12 739
-
-
total
16 026
17 988
-
-
Income
110 000
110 000
110 000
110 000
Total tax
50 350
43 068
44 011
48 592
After tax
59 650
66 932
65 989
61 408
Living cost
53 837
53 837
53 837
53 837
Free-cash
5 813
13 095
12 152
7 571

Estimated living cost  is ₽53837 per week

₽40386
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3262
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽570
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.
₽9618
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

Source of data for Luxembourg model

Close
Athens , Greece
₽46939
₽43788
₽32792
₽30991
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
-
-
-
110 000
unemployment
-
-
-
226
income
-
-
-
22 073
health
-
-
-
7 809
surtax
-
-
-
2 850
pensions
-
-
-
21 999
other
-
-
-
-
total
-
-
-
54 957
Employee
33 362
-
90 871
-
pensions
2 226
-
6 061
-
unemployment
2 322
-
6 324
-
income
5 593
-
20 364
-
other
-
-
-
-
surtax
118
-
2 566
-
health
852
-
2 316
-
total
11 111
-
37 631
-
Employer
33 362
-
90 871
-
health
1 517
-
4 134
-
pensions
4 448
-
12 113
-
other
-
-
-
-
unemployment
1 058
-
2 880
-
total
7 023
-
19 127
-
Corporate
69 614
110 000
-
-
income
18 100
28 600
-
-
total
18 100
28 600
-
-
Dividends
51 514
81 400
-
-
withholding
7 727
12 210
-
-
total
7 727
12 210
-
-
Income
110 000
110 000
110 000
110 000
Total tax
43 961
40 810
56 758
54 957
After tax
66 039
69 190
53 242
55 043
Living cost
22 251
22 251
22 251
22 251
Free-cash
43 788
46 939
30 991
32 792

Estimated living cost  is ₽22251 per week

₽13434
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1934
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽517
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6367
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 of data for Athens model

Close
Naples , Italy
₽31132
₽28933
₽28578
₽23372
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
-
-
-
110 000
municipal
-
-
-
654
national
-
-
-
24 131
regional
-
-
-
1 659
social contributions
-
-
-
28 292
total
-
-
-
54 736
Employee
54 954
-
110 000
-
national
8 706
-
20 787
-
social contributions
18 531
-
37 092
-
municipal
291
-
583
-
regional
740
-
1 480
-
total
28 268
-
59 942
-
Employer
54 954
-
110 000
-
total
-
-
-
-
Corporate
55 046
110 000
-
-
municipal
2 735
5 467
-
-
nationa
13 211
26 400
-
-
total
15 946
31 867
-
-
Dividends
39 101
78 133
-
-
withholding
10 167
20 315
-
-
total
10 167
20 315
-
-
Income
110 000
110 000
110 000
110 000
Total tax
54 381
52 182
59 942
54 736
After tax
55 619
57 818
50 058
55 264
Living cost
26 686
26 686
26 686
26 686
Free-cash
28 933
31 132
23 372
28 578

Estimated living cost  is ₽26686 per week

₽16596
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2703
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.
₽6930
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

Source of data for Naples model

Close
Prague , Czech Republic
₽45314
₽34463
₽23155
₽25400
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
-
-
-
110 000
solidarity contribution
-
-
-
-
income
-
-
-
9 454
health
-
-
-
14 850
social contributions
-
-
-
32 120
total
-
-
-
56 424
Employee
44 736
-
82 090
-
social contributions
2 908
-
5 336
-
income
5 368
-
9 851
-
solidarity contribution
-
-
-
-
health
6 039
-
11 082
-
total
14 315
-
26 269
-
Employer
44 736
-
82 090
-
social contributions
11 184
-
20 522
-
health
4 026
-
7 388
-
total
15 210
-
27 910
-
Corporate
50 053
110 000
-
-
income
9 510
20 900
-
-
total
9 510
20 900
-
-
Dividends
40 543
89 100
-
-
withholding
6 081
13 365
-
-
total
6 081
13 365
-
-
Income
110 000
110 000
110 000
110 000
Total tax
45 116
34 265
54 179
56 424
After tax
64 884
75 735
55 821
53 576
Living cost
30 421
30 421
30 421
30 421
Free-cash
34 463
45 314
25 400
23 155

Estimated living cost  is ₽30421 per week

₽22623
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1685
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.
₽5586
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

Source of data for Prague model

Close
Graz , Austria
₽29980
₽29489
₽23389
₽395
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
-
-
-
110 000
unemployment
-
-
-
6 076
income
-
-
-
19 723
chamber of commerce
-
-
-
440
health
-
-
-
8 415
surtax
-
-
-
-
pensions
-
-
-
20 351
total
-
-
-
55 005
Employee
43 305
39 479
85 418
-
pensions
4 435
4 042
8 747
-
unemployment
1 299
1 184
2 562
-
income
3 858
2 912
17 534
-
other
432
395
854
-
health
1 675
1 528
3 305
-
total
11 699
10 061
33 002
-
Employer
43 305
39 479
85 418
-
chamber of commerce
173
158
342
-
health
1 637
1 493
3 228
-
payroll
1 299
1 184
2 562
-
pensions
5 435
4 956
10 720
-
surtax
-
-
-
-
accident
562
513
1 111
-
other
2 057
1 874
4 057
-
unemployment
1 299
1 184
2 562
-
total
12 462
11 362
24 582
-
Corporate
54 233
59 158
81 658
-
income

The minimum corporate income for a GmbH is €1,1750 for a year. However, for GmbHs founded after 30 June 2013, the amount is reduced to €500 for the first five years and €1000 for the next five years.

Минимальный корпоративный налог для GmbH €1,1750 в год. Если GmbHs основана после 30 Июня 2013 эта сумма сниже до €500 в первые 5 лет и €1000 для следующих пяти лет.

13 558
14 790
20 415
-
total
13 558
14 790
20 415
-
Dividends
40 675
44 368
-
-
withholding
11 186
12 201
-
-
total
11 186
12 201
-
-
Income
110 000
110 000
110 000
110 000
Total tax
48 905
48 414
77 999
55 005
After tax
61 095
61 586
32 001
54 995
Living cost
31 606
31 606
31 606
31 606
Free-cash
29 489
29 980
395
23 389

Estimated living cost  is ₽31606 per week

₽18959
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.
₽564
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.
₽8855
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

As a Third Country National (non-EU/EFTA/Swiss and without a long-term EU resident permit), you can apply for permanent residence when your business creates macroeconomic benefit. This could be an investment starting from €100,000, creating new jobs or securing existing ones, or making a substantial contribution to the region's economy. You can also be considered with a transfer of know-how to Austria or an evident commitment to develop an innovative product or technology.

Source of data for Graz model

Close
Tbilisi , Georgia
₽91307
₽88834
₽95707
₽74807
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%.

-
-
-
110 000
microenterprise

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

-
-
-
1 100
total
-
-
-
1 100
Employee
16 491
-
110 000
-
income
3 298
-
22 000
-
total
3 298
-
22 000
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

We will register your company as part of a virtual zone. Your non-Georgian corporate tax will be zero. Turnover in Georgia will be taxed at 15%.

93 509
110 000
-
-
total
-
-
-
-
Dividends
93 509
110 000
-
-
withholding
4 675
5 500
-
-
total
4 675
5 500
-
-
Income
110 000
110 000
110 000
110 000
Total tax
7 973
5 500
22 000
1 100
After tax
102 027
104 500
88 000
108 900
Living cost
13 193
13 193
13 193
13 193
Free-cash
88 834
91 307
74 807
95 707

Estimated living cost  is ₽13193 per week

₽8928
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽554
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽442
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3269
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

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.

Source of data for Tbilisi model

Close
Ljubljana , Slovenia
₽49163
₽40880
₽29860
₽26710
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.

-
-
-
110 000
unemployment
-
-
-
165
income
-
-
-
22 489
health
-
-
-
10 825
pensions
-
-
-
20 089
total
-
-
-
53 568
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.

43 807
-
95 180
-
pensions
6 790
-
14 752
-
unemployment
62
-
133
-
income
7 554
-
20 865
-
health
2 829
-
6 149
-
total
17 235
-
41 899
-
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.

43 807
-
95 180
-
health
2 918
-
6 339
-
pensions
3 876
-
8 424
-
unemployment
26
-
56
-
total
6 820
-
14 819
-
Corporate
59 372
110 000
-
-
income
11 280
20 900
-
-
total
11 280
20 900
-
-
Dividends
48 092
89 100
-
-
withholding
7 213
13 365
-
-
total
7 213
13 365
-
-
Income
110 000
110 000
110 000
110 000
Total tax
42 548
34 265
56 718
53 568
After tax
67 452
75 735
53 282
56 432
Living cost
26 572
26 572
26 572
26 572
Free-cash
40 880
49 163
26 710
29 860

Estimated living cost  is ₽26572 per week

₽18236
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1703
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽515
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.
₽6119
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

Source of data for Ljubljana model

Close
Oslo , Norway
₽20276
-₽51197
₽29371
₽49129
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
-
-
-
110 000
income
-
-
-
21 441
social contributions
-
-
-
12 540
total
-
-
-
33 981
Employee
66 887
-
-
-
social contributions
5 485
-
782
-
income
14 754
-
-
-
total
20 239
-
782
-
Employer
66 887
-
-
-
social contributions
94 310
-
13 441
-
total
94 310
-
13 441
-
Corporate
-
110 000
-
-
income
-
24 200
-
-
total
-
24 200
-
-
Dividends
-
85 800
-
-
income
-
18 876
-
-
total
-
18 876
-
-
Income
110 000
110 000
110 000
110 000
Total tax
114 549
43 076
14 223
33 981
After tax
-4 549
66 924
95 777
76 019
Living cost
46 648
46 648
46 648
46 648
Free-cash
-51 197
20 276
49 129
29 371

Estimated living cost  is ₽46648 per week

₽30267
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4387
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽594
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.
₽11399
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

Source of data for Oslo model

Close
Lisbon , Portugal
₽31495
₽30496
₽29921
₽23637
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.

-
-
-
110 000
income
-
-
-
10 780
surtax
-
-
-
-
social contributions

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

-
-
-
38 225
total
-
-
-
49 005
Employee
45 563
-
88 888
-
social contributions
5 012
-
9 778
-
income
9 477
-
24 401
-
surtax
-
-
-
-
total
14 489
-
34 179
-
Employer
45 563
-
88 888
-
social contributions
10 821
-
21 110
-
total
10 821
-
21 110
-
Corporate
53 616
110 000
-
-
income
11 259
23 099
-
-
surtax
-
-
-
-
total
11 259
23 099
-
-
Dividends
42 357
86 901
-
-
withholding
11 861
24 332
-
-
total
11 861
24 332
-
-
Income
110 000
110 000
110 000
110 000
Total tax
48 430
47 431
55 289
49 005
After tax
61 570
62 569
54 711
60 995
Living cost
31 074
31 074
31 074
31 074
Free-cash
30 496
31 495
23 637
29 921

Estimated living cost  is ₽31074 per week

₽23250
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1833
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽519
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5473
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

Source of data for Lisbon model

Close
Paris , France
₽7591
₽14399
₽15185
₽19729
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
-
-
-
110 000
income
-
-
-
12 022
health
-
-
-
2 638
surtax
-
-
-
-
pensions
-
-
-
25 763
other
-
-
-
3 410
social contributions
-
-
-
3 134
total
-
-
-
46 967
Employee
62 047
-
88 653
-
pensions
7 018
-
4 623
-
social contributions
1 767
-
2 527
-
income
5 414
-
13 926
-
surtax
-
-
-
-
total
14 199
-
21 076
-
Employer
62 047
-
88 653
-
social contributions
186
-
265
-
health
4 343
-
6 376
-
pensions
10 195
-
8 056
-
other
2 141
-
3 059
-
unemployment
2 514
-
3 591
-
total
19 379
-
21 347
-
Corporate
28 574
110 000
-
-
income
8 001
30 800
-
-
surtax
-
-
-
-
total
8 001
30 800
-
-
Dividends
20 573
79 200
-
-
social contributions
3 540
13 624
-
-
surtax
-
-
-
-
withholding
2 634
10 137
-
-
total
6 174
23 761
-
-
Income
110 000
110 000
110 000
110 000
Total tax
47 753
54 561
42 423
46 967
After tax
62 247
55 439
67 577
63 033
Living cost
47 848
47 848
47 848
47 848
Free-cash
14 399
7 591
19 729
15 185

Estimated living cost  is ₽47848 per week

₽32382
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3914
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽656
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.
₽10894
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

Source of data for Paris model

Close
Andorra , Andorra
₽69221
₽65893
₽53458
₽56378
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
-
-
-
110 000
income
-
-
-
2 564
social contributions
-
-
-
24 199
total
-
-
-
26 763
Employee
31 849
-
95 238
-
social contributions
2 070
-
6 191
-
income
-
-
2 890
-
total
2 070
-
9 081
-
Employer
31 849
-
95 238
-
social contributions
4 937
-
14 762
-
total
4 937
-
14 762
-
Corporate
73 214
110 000
-
-
income
7 321
11 000
-
-
total
7 321
11 000
-
-
Dividends
65 894
99 000
-
-
total
-
-
-
-
Income
110 000
110 000
110 000
110 000
Total tax
14 328
11 000
23 843
26 763
After tax
95 672
99 000
86 157
83 237
Living cost
29 779
29 779
29 779
29 779
Free-cash
65 893
69 221
56 378
53 458

Estimated living cost  is ₽29779 per week

₽19255
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2245
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽560
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.
₽7719
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

Andorra has a limit of 1000 sole-trade resident permits per year, so while it isn't complicated to obtain one, it may get difficult by the end of the term.

Source of data for Andorra model

Close
Copenhagen , Denmark
-₽105362
-₽105362
₽19962
-₽105362
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
-
-
-
110 000
municipal
-
-
-
21 010
national
-
-
-
11 836
labour market
-
-
-
8 731
pensions
-
-
-
857
total
-
-
-
42 434
Employee
200 924
200 924
200 924
-
national
24 547
24 547
24 547
-
pensions
286
286
286
-
municipal
42 786
42 786
42 786
-
labour market
16 051
16 051
16 051
-
total
83 670
83 670
83 670
-
Employer
200 924
200 924
200 924
-
municipal
42 854
42 854
42 854
-
labour market
16 074
16 074
16 074
-
national
24 589
24 589
24 589
-
pensions
571
571
571
-
total
84 088
84 088
84 088
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
110 000
110 000
110 000
110 000
Total tax
167 758
167 758
167 758
42 434
After tax
-57 758
-57 758
-57 758
67 566
Living cost
47 604
47 604
47 604
47 604
Free-cash
-105 362
-105 362
-105 362
19 962

Estimated living cost  is ₽47604 per week

₽32581
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4211
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽732
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.
₽10080
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

Source of data for Copenhagen model

Close
Krakow , Poland
-₽12471
₽5631
₽54045
₽36128
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
-
-
-
110 000
accident
-
-
-
249
income
-
-
-
27 704
health
-
-
-
2 151
pensions
-
-
-
4 104
other
-
-
-
366
total
-
-
-
34 574
Employee
33 635
-
95 210
-
pensions
3 787
-
7 526
-
income
4 614
-
19 273
-
health
3 851
-
10 901
-
total
12 252
-
37 700
-
Employer
33 635
-
95 210
-
pensions
5 469
-
10 868
-
accident
562
-
1 590
-
unemployment
824
-
2 333
-
total
6 855
-
14 791
-
Corporate
69 511
110 000
-
-
income

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

62 560
99 000
-
-
total
62 560
99 000
-
-
Dividends
6 951
11 000
-
-
withholding
1 321
2 090
-
-
total
1 321
2 090
-
-
Income
110 000
110 000
110 000
110 000
Total tax
82 988
101 090
52 491
34 574
After tax
27 012
8 910
57 509
75 426
Living cost
21 381
21 381
21 381
21 381
Free-cash
5 631
-12 471
36 128
54 045

Estimated living cost  is ₽21381 per week

₽15563
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1219
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽401
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.
₽4198
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.

Source of data for Krakow model

Close
Helsinki , Finland
₽34271
₽33248
₽38853
₽23772
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

-
-
-
110 000
municipal
-
-
-
19 570
national
-
-
-
12 263
health
-
-
-
1 280
total
-
-
-
33 113
Employee
52 121
-
92 539
-
national
861
-
6 987
-
pensions
3 517
-
6 247
-
unemployment
782
-
1 387
-
municipal
8 537
-
15 100
-
health
389
-
1 011
-
total
14 086
-
30 732
-
Employer
52 121
-
92 539
-
health
400
-
713
-
pensions
9 043
-
16 055
-
accident
53
-
92
-
unemployment
338
-
602
-
total
9 834
-
17 462
-
Corporate
48 045
110 000
-
-
income
9 609
21 999
-
-
total
9 609
21 999
-
-
Dividends

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

28 827
66 000
-
-
municipal
5 189
11 880
-
-
national
-
3 816
-
-
total
5 189
15 696
-
-
Income
110 000
110 000
110 000
110 000
Total tax
38 718
37 695
48 194
33 113
After tax
71 282
72 305
61 806
76 887
Living cost
38 034
38 034
38 034
38 034
Free-cash
33 248
34 271
23 772
38 853

Estimated living cost  is ₽38034 per week

₽24844
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3658
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽605
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.
₽8928
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.

Source of data for Helsinki model

Close
Larnaca , Cyprus
₽57520
₽52129
₽54396
₽53493
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
-
-
-
110 000
income
-
-
-
13 833
health
-
-
-
2 805
social contributions
-
-
-
16 029
total
-
-
-
32 667
Employee
76 177
76 177
99 863
-
social contributions
2 880
6 322
8 289
-
income
8 294
7 052
13 446
-
health
590
1 295
1 698
-
total
11 764
14 669
23 433
-
Employer
76 177
76 177
99 863
-
social contributions
2 880
6 322
8 289
-
health
641
1 410
1 848
-
total
3 521
7 732
10 137
-
Corporate
71 777
26 090
-
-
income
8 973
3 262
-
-
total
8 973
3 262
-
-
Dividends
62 804
22 829
-
-
withholding
10 676
3 880
-
-
total
10 676
3 880
-
-
Income
110 000
110 000
110 000
110 000
Total tax
34 934
29 543
33 570
32 667
After tax
75 066
80 457
76 430
77 333
Living cost
22 937
22 937
22 937
22 937
Free-cash
52 129
57 520
53 493
54 396

Estimated living cost  is ₽22937 per week

₽13746
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2250
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽508
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.
₽6433
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

Source of data for Larnaca model

Close
Podgorica , Montenegro
₽75362
₽70321
₽73696
₽53827
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

By law (Article 9 §1 (7); Article 10 §1 (7); Article 11 §1 (5)) a social contribution base is set as:

  • up to €9,000.00, 60% of the average monthly wage in Montenegro
  • up to €15,000.00, 100% of the average monthly wage in Montenegro
  • in excess of €15,000, 150% of the average monthly wage in Montenegro
-
-
-
110 000
unemployment
-
-
-
28
income
-
-
-
10 660
health
-
-
-
3 585
pensions
-
-
-
6 302
total
-
-
-
20 575
Employee

We use the last available minimum wage (€288,05 per month) as a minimum base for social contributions.

22 739
-
100 318
-
pensions
3 410
-
14 100
-
unemployment
113
-
470
-
income
1 555
-
8 202
-
health
1 933
-
7 990
-
total
7 011
-
30 762
-
Employer

We use the last available minimum wage (€288,05 per month) as a minimum base for social contributions.

22 739
-
100 318
-
health
978
-
4 042
-
pensions
1 250
-
5 170
-
unemployment
113
-
470
-
total
2 341
-
9 682
-
Corporate
84 920
110 000
-
-
income
7 642
9 900
-
-
total
7 642
9 900
-
-
Dividends
77 278
100 100
-
-
withholding
6 956
9 009
-
-
total
6 956
9 009
-
-
Income
110 000
110 000
110 000
110 000
Total tax
23 950
18 909
40 444
20 575
After tax
86 050
91 091
69 556
89 425
Living cost
15 729
15 729
15 729
15 729
Free-cash
70 321
75 362
53 827
73 696

Estimated living cost  is ₽15729 per week

₽10035
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1134
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽468
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4091
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

Source of data for Podgorica model

Close
Valencia , Spain
₽46849
₽41652
₽32784
₽30050
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
-
-
-
110 000
unemployment
-
-
-
643
accident
-
-
-
827
income
-
-
-
22 427
pensions
-
-
-
25 985
other
-
-
-
92
total
-
-
-
49 974
Employee
36 631
-
83 410
-
pensions
1 722
-
3 920
-
unemployment
568
-
1 293
-
income
7 062
-
20 822
-
other
36
-
83
-
total
9 388
-
26 118
-
Employer
36 631
-
83 410
-
pensions
8 644
-
19 685
-
accident
726
-
1 651
-
other
293
-
667
-
unemployment
2 015
-
4 587
-
total
11 678
-
26 590
-
Corporate
61 691
110 000
-
-
income

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

9 253
16 500
-
-
total
9 253
16 500
-
-
Dividends
52 438
93 500
-
-
withholding
10 787
19 409
-
-
total
10 787
19 409
-
-
Income
110 000
110 000
110 000
110 000
Total tax
41 106
35 909
52 708
49 974
After tax
68 894
74 091
57 292
60 026
Living cost
27 242
27 242
27 242
27 242
Free-cash
41 652
46 849
30 050
32 784

Estimated living cost  is ₽27242 per week

₽18388
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2619
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽478
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.
₽5758
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

Source of data for Valencia model

Close
Istanbul , Turkey
₽66957
₽66680
₽68829
₽68709
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
-
-
-
110 000
income
-
-
-
37 370
health
-
-
-
890
pensions
-
-
-
1 228
total
-
-
-
39 488
Employee
2 564
-
108 619
-
pensions
231
-
553
-
unemployment
26
-
61
-
income
496
-
37 306
-
health
128
-
307
-
total
881
-
38 227
-
Employer
2 564
-
108 619
-
health
244
-
583
-
pensions
282
-
675
-
unemployment
51
-
123
-
total
577
-
1 381
-
Corporate
106 859
110 000
-
-
income
23 509
24 200
-
-
total
23 509
24 200
-
-
Dividends
83 350
85 800
-
-
withholding
16 670
17 160
-
-
total
16 670
17 160
-
-
Income
110 000
110 000
110 000
110 000
Total tax
41 637
41 360
39 608
39 488
After tax
68 363
68 640
70 392
70 512
Living cost
1 683
1 683
1 683
1 683
Free-cash
66 680
66 957
68 709
68 829

Estimated living cost  is ₽1683 per week

₽1000
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽136
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽39
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.
₽508
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 of data for Istanbul model

Close
Belgrade , Serbia
₽62358
₽57488
₽42411
₽42410
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.

-
-
-
110 000
unemployment
-
-
-
1 097
income
-
-
-
22 822
health
-
-
-
7 534
pensions
-
-
-
19 019
total
-
-
-
50 472
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.

25 812
-
96 906
-
pensions
3 614
-
10 241
-
unemployment
194
-
549
-
income
3 558
-
22 822
-
health
1 329
-
3 767
-
total
8 695
-
37 379
-
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.

25 812
-
96 906
-
health
1 329
-
3 767
-
pensions
3 097
-
8 778
-
unemployment
194
-
549
-
total
4 620
-
13 094
-
Corporate
79 568
110 000
-
-
income
11 935
16 500
-
-
total
11 935
16 500
-
-
Dividends
67 632
93 500
-
-
withholding
10 145
14 025
-
-
total
10 145
14 025
-
-
Income
110 000
110 000
110 000
110 000
Total tax
35 395
30 525
50 473
50 472
After tax
74 605
79 475
59 527
59 528
Living cost
17 117
17 117
17 117
17 117
Free-cash
57 488
62 358
42 410
42 411

Estimated living cost  is ₽17117 per week

₽11525
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1324
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.
₽3773
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

Source of data for Belgrade model

Close
Porto , Portugal
₽35861
₽35505
₽34287
₽28003
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.

-
-
-
110 000
income
-
-
-
10 780
surtax
-
-
-
-
social contributions

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

-
-
-
38 225
total
-
-
-
49 005
Employee
38 450
-
88 888
-
social contributions
4 230
-
9 778
-
income
7 513
-
24 401
-
surtax
-
-
-
-
total
11 743
-
34 179
-
Employer
38 450
-
88 888
-
social contributions
9 131
-
21 110
-
total
9 131
-
21 110
-
Corporate
62 419
110 000
-
-
income
13 107
23 099
-
-
surtax
-
-
-
-
total
13 107
23 099
-
-
Dividends
49 312
86 901
-
-
withholding
13 806
24 332
-
-
total
13 806
24 332
-
-
Income
110 000
110 000
110 000
110 000
Total tax
47 787
47 431
55 289
49 005
After tax
62 213
62 569
54 711
60 995
Living cost
26 708
26 708
26 708
26 708
Free-cash
35 505
35 861
28 003
34 287

Estimated living cost  is ₽26708 per week

₽18916
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1856
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽474
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.
₽5463
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

Source of data for Porto model

Close
Madrid , Spain
₽39275
₽31719
₽25210
₽22476
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
-
-
-
110 000
unemployment
-
-
-
643
accident
-
-
-
827
income
-
-
-
22 427
pensions
-
-
-
25 985
other
-
-
-
92
total
-
-
-
49 974
Employee
47 844
-
83 410
-
pensions
2 248
-
3 920
-
unemployment
741
-
1 293
-
income
9 993
-
20 822
-
other
47
-
83
-
total
13 029
-
26 118
-
Employer
47 844
-
83 410
-
pensions
11 291
-
19 685
-
accident
948
-
1 651
-
other
384
-
667
-
unemployment
2 632
-
4 587
-
total
15 255
-
26 590
-
Corporate
46 901
110 000
-
-
income

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

7 035
16 500
-
-
total
7 035
16 500
-
-
Dividends
39 867
93 500
-
-
withholding
8 146
19 409
-
-
total
8 146
19 409
-
-
Income
110 000
110 000
110 000
110 000
Total tax
43 465
35 909
52 708
49 974
After tax
66 535
74 091
57 292
60 026
Living cost
34 816
34 816
34 816
34 816
Free-cash
31 719
39 275
22 476
25 210

Estimated living cost  is ₽34816 per week

₽25004
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2707
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽491
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.
₽6616
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

Source of data for Madrid model

Close
Sofia , Bulgaria
₽77015
₽70979
₽67230
₽70846
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
-
-
-
110 000
unemployment
-
-
-
138
income
-
-
-
16 500
health
-
-
-
3 978
pensions

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

-
-
-
5 119
total
-
-
-
25 735
Employee
22 557
-
103 213
-
pensions

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

1 980
-
3 037
-
income
2 256
-
10 322
-
health
1 038
-
1 591
-
accident

We are using the highest rate at 1.1%.

248
-
381
-
total
5 522
-
15 331
-
Employer
22 557
-
103 213
-
health
1 557
-
2 387
-
pensions

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

2 486
-
3 812
-
accident

We are using the highest rate at 1.1%.

248
-
381
-
unemployment
135
-
208
-
total
4 426
-
6 788
-
Corporate
83 017
110 000
-
-
income
8 302
11 000
-
-
total
8 302
11 000
-
-
Dividends
74 715
99 000
-
-
withholding
3 736
4 950
-
-
total
3 736
4 950
-
-
Income
110 000
110 000
110 000
110 000
Total tax
21 986
15 950
22 119
25 735
After tax
88 014
94 050
87 881
84 265
Living cost
17 035
17 035
17 035
17 035
Free-cash
70 979
77 015
70 846
67 230

Estimated living cost  is ₽17035 per week

₽11267
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽975
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽406
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.
₽4387
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

Source of data for Sofia model

Close
Berlin , Germany
₽18472
₽31431
₽29392
₽38568
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.

-
-
-
110 000
trade
-
-
-
9 176
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.

-
-
-
25 039
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.

-
-
-
6 768
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.

-
-
-
1 378
total
-
-
-
42 361
Employee

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

49 292
-
110 000
-
income

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

4 053
-
25 039
-
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.

224
-
1 378
-
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.

6 768
-
6 768
-
total
11 045
-
33 185
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
60 708
110 000
-
-
income
9 107
16 500
-
-
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.

500
908
-
-
trade
8 712
15 784
-
-
chamber of commerce
239
312
-
-
total
18 558
33 504
-
-
Dividends
42 151
76 495
-
-
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.

558
1 030
-
-
withholding
10 161
18 747
-
-
total
10 719
19 777
-
-
Income
110 000
110 000
110 000
110 000
Total tax
40 322
53 281
33 185
42 361
After tax
69 678
56 719
76 815
67 639
Living cost
38 247
38 247
38 247
38 247
Free-cash
31 431
18 472
38 568
29 392

Estimated living cost  is ₽38247 per week

₽26383
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4115
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽555
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.
₽7193
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.

Source of data for Berlin model

Close
Dublin , Ireland
₽20566
₽22755
₽15929
₽15929
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
-
-
-
110 000
income
-
-
-
27 626
social contributions
-
-
-
10 012
total
-
-
-
37 638
Employee
77 492
-
110 000
-
social contributions
6 438
-
10 012
-
income
14 622
-
27 626
-
total
21 060
-
37 638
-
Employer
77 492
-
110 000
-
total
-
-
-
-
Corporate
32 508
110 000
-
-
income
4 063
13 750
-
-
total
4 063
13 750
-
-
Dividends
28 445
96 250
-
-
withholding
5 689
19 251
-
-
total
5 689
19 251
-
-
Income
110 000
110 000
110 000
110 000
Total tax
30 812
33 001
37 638
37 638
After tax
79 188
76 999
72 362
72 362
Living cost
56 433
56 433
56 433
56 433
Free-cash
22 755
20 566
15 929
15 929

Estimated living cost  is ₽56433 per week

₽42933
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4598
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽540
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.
₽8362
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

To obtain permanent residence for non EEA/Swiss nationals, it is required to invest a huge amount - at least €1 million aggregate investment into a new or an existing Irish business, for a minimum of three years.

Source of data for Dublin model

Close
Sliema , Malta
₽30305
₽33767
₽39744
₽44995
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.

-
-
-
110 000
income
-
-
-
28 200
health

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

-
-
-
6 095
total
-
-
-
34 295
Employee
45 446
-
105 443
-
social contributions
4 553
-
4 557
-
income
4 931
-
19 930
-
total
9 484
-
24 487
-
Employer
45 446
-
105 443
-
social contributions
4 553
-
4 557
-
total
4 553
-
4 557
-
Corporate
60 001
110 000
-
-
income
21 001
38 500
-
-
total
21 001
38 500
-
-
Dividends
39 000
71 500
-
-
social contributions
5 234
5 234
-
-
total
5 234
5 234
-
-
Income
110 000
110 000
110 000
110 000
Total tax
40 272
43 734
29 044
34 295
After tax
69 728
66 266
80 956
75 705
Living cost
35 961
35 961
35 961
35 961
Free-cash
33 767
30 305
44 995
39 744

Estimated living cost  is ₽35961 per week

₽23688
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2835
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽551
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8887
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

Source of data for Sliema model

Close
Edinburgh , United Kingdom
₽42072
₽39816
₽40871
₽30886
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
-
-
-
110 000
income
-
-
-
24 494
pensions
-
-
-
7 651
total
-
-
-
32 145
Employee
50 766
-
96 696
-
pensions
3 875
-
9 387
-
income
9 245
-
17 836
-
health
662
-
1 603
-
total
13 782
-
28 826
-
Employer
50 766
-
96 696
-
health
965
-
1 838
-
pensions
5 129
-
11 466
-
total
6 094
-
13 304
-
Corporate
53 140
110 000
-
-
income

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

10 096
20 900
-
-
total
10 096
20 900
-
-
Dividends
43 044
89 100
-
-
withholding
3 228
10 044
-
-
total
3 228
10 044
-
-
Income
110 000
110 000
110 000
110 000
Total tax
33 200
30 944
42 130
32 145
After tax
76 800
79 056
67 870
77 855
Living cost
36 984
36 984
36 984
36 984
Free-cash
39 816
42 072
30 886
40 871

Estimated living cost  is ₽36984 per week

₽25371
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3401
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽463
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7747
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.

Source of data for Edinburgh model

Close
Warsaw , Poland
-₽14588
₽5307
₽51928
₽34011
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
-
-
-
110 000
accident
-
-
-
249
income
-
-
-
27 704
health
-
-
-
2 151
pensions
-
-
-
4 104
other
-
-
-
366
total
-
-
-
34 574
Employee
36 964
-
95 210
-
pensions
4 162
-
7 526
-
income
5 071
-
19 273
-
health
4 232
-
10 901
-
total
13 465
-
37 700
-
Employer
36 964
-
95 210
-
pensions
6 010
-
10 868
-
accident
617
-
1 590
-
unemployment
905
-
2 333
-
total
7 532
-
14 791
-
Corporate
65 503
110 000
-
-
income

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

58 953
99 000
-
-
total
58 953
99 000
-
-
Dividends
6 550
11 000
-
-
withholding
1 245
2 090
-
-
total
1 245
2 090
-
-
Income
110 000
110 000
110 000
110 000
Total tax
81 195
101 090
52 491
34 574
After tax
28 805
8 910
57 509
75 426
Living cost
23 498
23 498
23 498
23 498
Free-cash
5 307
-14 588
34 011
51 928

Estimated living cost  is ₽23498 per week

₽17245
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1369
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽473
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.
₽4410
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.

Source of data for Warsaw model

Close
Skopje , Macedonia
₽79174
₽75288
₽49200
₽57651
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

Sole-trader should pay social contributions from a minimum of 50% of an average salary to a maximum of twelve average salaries. The minimum personal income for the first year should be at least 50% of an average salary.

-
-
-
110 000
unemployment
-
-
-
1 320
health insurance
-
-
-
8 140
income
-
-
-
17 159
work injury
-
-
-
550
pensions
-
-
-
20 240
total
-
-
-
47 409
Employee

Minimal social contribution is 50% of an average salary to a maximum of six average salaries.

21 426
-
110 000
-
work injury
107
-
396
-
pensions
3 942
-
14 586
-
unemployment
257
-
951
-
income
2 143
-
17 159
-
health insurance
1 586
-
5 866
-
total
8 035
-
38 958
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
88 574
110 000
-
-
income

Macedonia has a simplified tax regime. Before 3,000,000 MKD per annum you will be taxed at 0%, and before 6,000,000 MKD it is 1%.

-
1 100
-
-
total
-
1 100
-
-
Dividends
88 574
108 900
-
-
withholding
13 286
16 335
-
-
total
13 286
16 335
-
-
Income
110 000
110 000
110 000
110 000
Total tax
21 321
17 435
38 958
47 409
After tax
88 679
92 565
71 042
62 591
Living cost
13 391
13 391
13 391
13 391
Free-cash
75 288
79 174
57 651
49 200

Estimated living cost  is ₽13391 per week

₽8296
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽973
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽418
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.
₽3704
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

Source of data for Skopje model

Close
Rome , Italy
₽18474
₽13967
₽15078
₽10047
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
-
-
-
110 000
municipal
-
-
-
735
national
-
-
-
24 131
regional
-
-
-
2 298
social contributions
-
-
-
28 292
total
-
-
-
55 456
Employee
83 480
-
110 000
-
national
14 107
-
20 787
-
social contributions
28 149
-
37 092
-
municipal
498
-
656
-
regional
1 260
-
1 952
-
total
44 014
-
60 487
-
Employer
83 480
-
110 000
-
total
-
-
-
-
Corporate
26 520
110 000
-
-
municipal
1 278
5 302
-
-
nationa
6 366
26 400
-
-
total
7 644
31 702
-
-
Dividends
18 877
78 298
-
-
withholding
4 909
20 358
-
-
total
4 909
20 358
-
-
Income
110 000
110 000
110 000
110 000
Total tax
56 567
52 060
60 487
55 456
After tax
53 433
57 940
49 513
54 544
Living cost
39 466
39 466
39 466
39 466
Free-cash
13 967
18 474
10 047
15 078

Estimated living cost  is ₽39466 per week

₽27722
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2715
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽596
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.
₽8432
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

Source of data for Rome model

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