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

Valencia , Spain
₽32178
₽36460
₽49389
₽44896
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
-
-
-
24 265
accident
-
-
-
744
unemployment
-
-
-
578
pensions
-
-
-
23 370
other
-
-
-
83
total
-
-
-
49 040
Employee
32 944
-
83 673
-
other
32
-
83
-
income
6 351
-
21 751
-
unemployment
511
-
1 280
-
pensions
1 549
-
3 882
-
total
8 443
-
26 996
-
Employer
32 944
-
83 673
-
unemployment
1 812
-
4 541
-
pensions
7 774
-
19 489
-
other
264
-
661
-
accident
653
-
1 635
-
total
10 503
-
26 326
-
Corporate
66 553
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.

9 982
16 500
-
-
total
9 982
16 500
-
-
Dividends
56 571
93 500
-
-
withholding
11 676
19 611
-
-
total
11 676
19 611
-
-
Income
110 000
110 000
110 000
110 000
Total tax
40 604
36 111
53 322
49 040
After tax
69 396
73 889
56 678
60 960
Living cost
24 500
24 500
24 500
24 500
Free-cash
44 896
49 389
32 178
36 460

Estimated living cost  is ₽24500 per week

₽16537
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2355
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽429
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5179
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Bratislava , Slovakia
₽39731
₽35181
₽57078
₽51060
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
-
-
-
14 613
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.

-
-
-
26 401
other
-
-
-
5 224
total
-
-
-
51 079
Employee
32 350
-
87 858
-
income
5 569
-
16 130
-
health
453
-
1 229
-
unemployment
323
-
879
-
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.

2 264
-
6 151
-
total
8 609
-
24 389
-
Employer
32 350
-
87 858
-
unemployment
323
-
879
-
pensions

Participation in the individual account program is voluntary (6% of an income). The decision to contribute to an individual account must be made before the age of 35 and cannot be reversed.

5 500
-
14 936
-
other
1 618
-
4 393
-
accident
259
-
703
-
health
453
-
1 229
-
total
8 153
-
22 140
-
Corporate
69 497
110 000
-
-
income
14 595
23 099
-
-
total
14 595
23 099
-
-
Dividends
54 903
86 901
-
-
withholding
3 843
6 083
-
-
total
3 843
6 083
-
-
Income
110 000
110 000
110 000
110 000
Total tax
35 200
29 182
46 529
51 079
After tax
74 800
80 818
63 471
58 921
Living cost
23 740
23 740
23 740
23 740
Free-cash
51 060
57 078
39 731
35 181

Estimated living cost  is ₽23740 per week

₽16774
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1603
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽382
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4981
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Varna , Bulgaria
₽77342
₽73533
₽82382
₽78248
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
-
-
-
3 575
unemployment
-
-
-
124
pensions

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

-
-
-
4 600
total
-
-
-
24 799
Employee
15 449
-
103 902
-
income
1 545
-
10 390
-
health
711
-
1 430
-
accident

We are using the highest rate at 1.1%.

170
-
342
-
pensions

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

1 356
-
2 729
-
total
3 782
-
14 891
-
Employer
15 449
-
103 902
-
unemployment
92
-
187
-
pensions

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

1 703
-
3 425
-
accident

We are using the highest rate at 1.1%.

170
-
342
-
health
1 066
-
2 145
-
total
3 031
-
6 099
-
Corporate
91 519
110 000
-
-
income
9 152
11 000
-
-
total
9 152
11 000
-
-
Dividends
82 367
99 000
-
-
withholding
4 119
4 950
-
-
total
4 119
4 950
-
-
Income
110 000
110 000
110 000
110 000
Total tax
20 084
15 950
20 990
24 799
After tax
89 916
94 050
89 010
85 201
Living cost
11 668
11 668
11 668
11 668
Free-cash
78 248
82 382
77 342
73 533

Estimated living cost  is ₽11668 per week

₽6812
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽833
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽309
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.
₽3714
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Nice , France
₽35197
₽32265
₽24956
₽30221
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
-
-
-
13 433
social contributions
-
-
-
3 135
health
-
-
-
3 185
surtax
-
-
-
-
pensions
-
-
-
24 089
other
-
-
-
3 410
total
-
-
-
47 252
Employee
38 132
-
87 792
-
income
2 250
-
14 641
-
social contributions
1 087
-
2 501
-
surtax
-
-
-
-
pensions
4 311
-
4 973
-
total
7 648
-
22 115
-
Employer
38 132
-
87 792
-
unemployment
1 544
-
3 556
-
social contributions
115
-
264
-
pensions
6 264
-
8 574
-
other
1 315
-
3 028
-
health
2 670
-
6 783
-
total
11 908
-
22 205
-
Corporate
59 960
110 000
-
-
income
16 789
30 801
-
-
surtax
-
-
-
-
total
16 789
30 801
-
-
Dividends
43 171
79 199
-
-
withholding
5 525
10 138
-
-
surtax
-
-
-
-
social contributions
7 426
13 622
-
-
total
12 951
23 760
-
-
Income
110 000
110 000
110 000
110 000
Total tax
49 296
54 561
44 320
47 252
After tax
60 704
55 439
65 680
62 748
Living cost
30 483
30 483
30 483
30 483
Free-cash
30 221
24 956
35 197
32 265

Estimated living cost  is ₽30483 per week

₽19221
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2479
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.
₽8266
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Rotterdam , Netherlands
₽22461
₽25875
₽16436
₽10979
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
-
-
-
25 375
health
-
-
-
10 987
pensions
-
-
-
10 439
total
-
-
-
46 801
Employee
76 084
76 084
93 610
-
income

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

12 454
12 454
12 454
-
health
11 678
9 933
10 932
-
pensions
13 695
10 439
10 439
-
total
37 827
32 826
33 825
-
Employer
76 084
76 084
93 610
-
unemployment
2 739
2 739
3 370
-
pensions
5 295
5 295
6 514
-
health
5 289
5 289
6 506
-
total
13 323
13 323
16 390
-
Corporate
21 526
20 593
-
-
income
4 305
4 119
-
-
total
4 305
4 119
-
-
Dividends
17 221
16 474
-
-
withholding
2 583
2 472
-
-
income
3 659
3 500
-
-
total
6 242
5 972
-
-
Income
110 000
110 000
110 000
110 000
Total tax
61 697
56 240
50 215
46 801
After tax
48 303
53 760
59 785
63 199
Living cost
37 324
37 324
37 324
37 324
Free-cash
10 979
16 436
22 461
25 875

Estimated living cost  is ₽37324 per week

₽26450
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3365
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽593
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.
₽6915
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Dresden , Germany
₽46546
₽35745
₽28569
₽38426
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
income

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

-
-
-
28 797
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.

-
-
-
6 087
trade
-
-
-
10 801
surtax

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

-
-
-
1 584
total
-
-
-
47 269
Employee

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

34 077
-
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.

952
-
28 797
-
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.

6 087
-
6 087
-
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.

52
-
1 584
-
total
7 091
-
36 468
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
75 923
110 000
-
-
chamber of commerce
245
293
-
-
income
11 389
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.

626
908
-
-
trade
11 957
17 325
-
-
total
24 217
35 026
-
-
Dividends
51 706
74 974
-
-
withholding
12 588
18 406
-
-
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.

692
1 013
-
-
total
13 280
19 419
-
-
Income
110 000
110 000
110 000
110 000
Total tax
44 588
54 445
36 468
47 269
After tax
65 412
55 555
73 532
62 731
Living cost
26 986
26 986
26 986
26 986
Free-cash
38 426
28 569
46 546
35 745

Estimated living cost  is ₽26986 per week

₽16975
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3147
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.
₽6361
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

Nationals of Europe, Australia, Canada, Israel, Japan, the Republic of Korea, New Zealand and the USA do not require an entry type D visa (not to confuse with a Schengen visa or a visa-free entry). For other nationals, waiting time is around 6-9 months which includes document preparation and processing.

Larnaca , Cyprus
₽55295
₽56475
₽59771
₽54922
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
-
-
-
15 677
social contributions
-
-
-
14 415
health
-
-
-
2 805
total
-
-
-
32 897
Employee
68 510
68 510
100 473
-
income
7 460
6 342
15 173
-
social contributions
2 590
5 686
7 669
-
health
531
1 165
1 708
-
total
10 581
13 193
24 550
-
Employer
68 510
68 510
100 473
-
social contributions
2 590
5 686
7 669
-
health
577
1 268
1 858
-
total
3 167
6 954
9 527
-
Corporate
75 624
34 535
-
-
income
9 453
4 317
-
-
total
9 453
4 317
-
-
Dividends
66 171
30 219
-
-
withholding
11 249
5 137
-
-
total
11 249
5 137
-
-
Income
110 000
110 000
110 000
110 000
Total tax
34 450
29 601
34 077
32 897
After tax
75 550
80 399
75 923
77 103
Living cost
20 628
20 628
20 628
20 628
Free-cash
54 922
59 771
55 295
56 475

Estimated living cost  is ₽20628 per week

₽12363
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2024
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.
₽5786
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Lisbon , Portugal
₽25635
₽32533
₽34623
₽33725
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
-
-
-
11 296
social contributions

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

-
-
-
38 225
surtax
-
-
-
-
total
-
-
-
49 521
Employee
40 977
-
88 889
-
income
8 523
-
25 530
-
social contributions
4 508
-
9 778
-
surtax
-
-
-
-
total
13 031
-
35 308
-
Employer
40 977
-
88 889
-
social contributions
9 732
-
21 111
-
total
9 732
-
21 111
-
Corporate
59 291
110 000
-
-
income
12 451
23 099
-
-
surtax
-
-
-
-
total
12 451
23 099
-
-
Dividends
46 840
86 901
-
-
withholding
13 115
24 332
-
-
total
13 115
24 332
-
-
Income
110 000
110 000
110 000
110 000
Total tax
48 329
47 431
56 419
49 521
After tax
61 671
62 569
53 581
60 479
Living cost
27 946
27 946
27 946
27 946
Free-cash
33 725
34 623
25 635
32 533

Estimated living cost  is ₽27946 per week

₽20910
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1648
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽467
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4922
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Batumi , Georgia
₽81669
₽102569
₽98169
₽96982
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
7 914
-
110 000
-
income
1 583
-
22 000
-
total
1 583
-
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%.

102 086
110 000
-
-
total
-
-
-
-
Dividends
102 086
110 000
-
-
withholding
5 104
5 500
-
-
total
5 104
5 500
-
-
Income
110 000
110 000
110 000
110 000
Total tax
6 687
5 500
22 000
1 100
After tax
103 313
104 500
88 000
108 900
Living cost
6 331
6 331
6 331
6 331
Free-cash
96 982
98 169
81 669
102 569

Estimated living cost  is ₽6331 per week

₽3924
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽526
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽174
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.
₽1707
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

Social security system in Georgia is financed from the government taxes which are part of our internal model. Separate pension and medical insurance contributions are not compulsory. It is advisable to purchase health insurance privately as in an event of medical emergency the treatment is likely to get costly.

Ljubljana , Slovenia
₽28945
₽32097
₽51839
₽44384
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
income
-
-
-
22 928
health
-
-
-
10 824
unemployment
-
-
-
166
pensions
-
-
-
20 088
total
-
-
-
54 006
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.

39 398
-
95 180
-
income
6 794
-
21 303
-
health
2 545
-
6 148
-
unemployment
56
-
134
-
pensions
6 107
-
14 754
-
total
15 502
-
42 339
-
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.

39 398
-
95 180
-
unemployment
24
-
57
-
pensions
3 486
-
8 423
-
health
2 624
-
6 339
-
total
6 134
-
14 819
-
Corporate
64 468
110 000
-
-
income
12 250
20 899
-
-
total
12 250
20 899
-
-
Dividends
52 218
89 101
-
-
withholding
7 833
13 365
-
-
total
7 833
13 365
-
-
Income
110 000
110 000
110 000
110 000
Total tax
41 719
34 264
57 158
54 006
After tax
68 281
75 736
52 842
55 994
Living cost
23 897
23 897
23 897
23 897
Free-cash
44 384
51 839
28 945
32 097

Estimated living cost  is ₽23897 per week

₽16400
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1532
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.
₽5503
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Sliema , Malta
₽48735
₽46528
₽34451
₽37565
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
-
-
-
25 361
health

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

-
-
-
5 769
total
-
-
-
31 130
Employee
40 872
-
105 902
-
social contributions
4 095
-
4 098
-
income
4 435
-
20 727
-
total
8 530
-
24 825
-
Employer
40 872
-
105 902
-
social contributions
4 095
-
4 098
-
total
4 095
-
4 098
-
Corporate
65 033
110 000
-
-
income
22 761
38 500
-
-
total
22 761
38 500
-
-
Dividends
42 272
71 500
-
-
social contributions
4 707
4 707
-
-
total
4 707
4 707
-
-
Income
110 000
110 000
110 000
110 000
Total tax
40 093
43 207
28 923
31 130
After tax
69 907
66 793
81 077
78 870
Living cost
32 342
32 342
32 342
32 342
Free-cash
37 565
34 451
48 735
46 528

Estimated living cost  is ₽32342 per week

₽21304
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2550
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.
₽7992
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Vilnius , Lithuania
₽50861
₽51750
₽48219
₽48682
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
social contributions
-
-
-
15 180
health
-
-
-
7 678
total
-
-
-
39 358
Employee
30 209
-
110 000
-
income
5 038
-
17 389
-
social contributions
4 169
-
15 180
-
health
2 108
-
7 678
-
total
11 315
-
40 247
-
Employer
30 209
-
110 000
-
total
-
-
-
-
Corporate
79 791
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%.

3 990
5 500
-
-
total
3 990
5 500
-
-
Dividends
75 801
104 500
-
-
withholding
11 370
15 675
-
-
health
5 290
7 294
-
-
social contributions
10 461
14 420
-
-
total
27 121
37 389
-
-
Income
110 000
110 000
110 000
110 000
Total tax
42 426
42 889
40 247
39 358
After tax
67 574
67 111
69 753
70 642
Living cost
18 892
18 892
18 892
18 892
Free-cash
48 682
48 219
50 861
51 750

Estimated living cost  is ₽18892 per week

₽12644
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1165
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽435
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.
₽4648
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Prague , Czech Republic
₽31520
₽32456
₽51434
₽42766
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
-
-
-
10 016
social contributions
-
-
-
28 377
solidarity contribution
-
-
-
-
health
-
-
-
14 850
total
-
-
-
53 243
Employee
35 737
-
82 090
-
solidarity contribution
-
-
-
-
income
4 288
-
9 851
-
social contributions
2 323
-
5 336
-
health
4 824
-
11 082
-
total
11 435
-
26 269
-
Employer
35 737
-
82 090
-
social contributions
8 934
-
20 522
-
health
3 216
-
7 388
-
total
12 150
-
27 910
-
Corporate
62 113
110 000
-
-
income
11 801
20 900
-
-
total
11 801
20 900
-
-
Dividends
50 312
89 100
-
-
withholding
7 547
13 365
-
-
total
7 547
13 365
-
-
Income
110 000
110 000
110 000
110 000
Total tax
42 933
34 265
54 179
53 243
After tax
67 067
75 735
55 821
56 757
Living cost
24 301
24 301
24 301
24 301
Free-cash
42 766
51 434
31 520
32 456

Estimated living cost  is ₽24301 per week

₽18072
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1346
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽420
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.
₽4463
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Tbilisi , Georgia
₽78134
₽99034
₽94634
₽92783
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
12 333
-
110 000
-
income
2 467
-
22 000
-
total
2 467
-
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%.

97 667
110 000
-
-
total
-
-
-
-
Dividends
97 667
110 000
-
-
withholding
4 884
5 500
-
-
total
4 884
5 500
-
-
Income
110 000
110 000
110 000
110 000
Total tax
7 351
5 500
22 000
1 100
After tax
102 649
104 500
88 000
108 900
Living cost
9 866
9 866
9 866
9 866
Free-cash
92 783
94 634
78 134
99 034

Estimated living cost  is ₽9866 per week

₽6676
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽414
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽331
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.
₽2444
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

Social security system in Georgia is financed from the government taxes which are part of our internal model. Separate pension and medical insurance contributions are not compulsory. It is advisable to purchase health insurance privately as in an event of medical emergency the treatment is likely to get costly.

Paris , France
₽22648
₽19716
₽12407
₽18533
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
-
-
-
13 433
social contributions
-
-
-
3 135
health
-
-
-
3 185
surtax
-
-
-
-
pensions
-
-
-
24 089
other
-
-
-
3 410
total
-
-
-
47 252
Employee
55 802
-
87 792
-
income
4 869
-
14 641
-
social contributions
1 589
-
2 501
-
surtax
-
-
-
-
pensions
6 312
-
4 973
-
total
12 770
-
22 115
-
Employer
55 802
-
87 792
-
unemployment
2 261
-
3 556
-
social contributions
167
-
264
-
pensions
9 169
-
8 574
-
other
1 926
-
3 028
-
health
3 906
-
6 783
-
total
17 429
-
22 205
-
Corporate
36 769
110 000
-
-
income
10 295
30 801
-
-
surtax
-
-
-
-
total
10 295
30 801
-
-
Dividends
26 474
79 199
-
-
withholding
3 388
10 138
-
-
surtax
-
-
-
-
social contributions
4 553
13 622
-
-
total
7 941
23 760
-
-
Income
110 000
110 000
110 000
110 000
Total tax
48 435
54 561
44 320
47 252
After tax
61 565
55 439
65 680
62 748
Living cost
43 032
43 032
43 032
43 032
Free-cash
18 533
12 407
22 648
19 716

Estimated living cost  is ₽43032 per week

₽29123
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3520
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽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.
₽9798
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Belgrade , Serbia
₽46024
₽46025
₽64109
₽59738
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
income
-
-
-
23 789
health
-
-
-
6 763
unemployment
-
-
-
985
pensions
-
-
-
17 072
total
-
-
-
48 609
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.

23 170
-
98 246
-
income
3 194
-
23 789
-
health
1 193
-
3 382
-
unemployment
174
-
492
-
pensions
3 244
-
9 193
-
total
7 805
-
36 856
-
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.

23 170
-
98 246
-
unemployment
174
-
492
-
pensions
2 780
-
7 880
-
health
1 193
-
3 382
-
total
4 147
-
11 754
-
Corporate
82 682
110 000
-
-
income
12 402
16 500
-
-
total
12 402
16 500
-
-
Dividends
70 280
93 500
-
-
withholding
10 542
14 025
-
-
total
10 542
14 025
-
-
Income
110 000
110 000
110 000
110 000
Total tax
34 896
30 525
48 610
48 609
After tax
75 104
79 475
61 390
61 391
Living cost
15 366
15 366
15 366
15 366
Free-cash
59 738
64 109
46 024
46 025

Estimated living cost  is ₽15366 per week

₽10346
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1189
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽445
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.
₽3387
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Zurich , Switzerland
₽22889
₽28242
-₽11883
₽14721
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
regional
-
-
-
4 643
national
-
-
-
1 205
health
-
-
-
248
city
-
-
-
1 160
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.

-
-
-
2 199
pensions
-
-
-
10 119
total
-
-
-
19 574
Employee
72 771
-
98 455
-
regional
2 383
-
3 964
-
city
781
-
1 057
-
health
165
-
222
-
unemployment
-
-
-
-
national
344
-
951
-
pensions
6 114
-
8 271
-
total
9 787
-
14 465
-
Employer
72 771
-
98 455
-
unemployment
-
-
-
-
pensions
6 114
-
8 271
-
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.

1 455
-
1 969
-
health
165
-
222
-
total
7 734
-
10 462
-
Corporate
28 696
110 000
-
-
regional
6 069
23 265
-
-
national
2 439
9 349
-
-
total
8 508
32 614
-
-
Dividends
20 188
77 385
-
-
withholding
7 066
27 085
-
-
total
7 066
27 085
-
-
Income
110 000
110 000
110 000
110 000
Total tax
33 095
59 699
24 927
19 574
After tax
76 905
50 301
85 073
90 426
Living cost
62 184
62 184
62 184
62 184
Free-cash
14 721
-11 883
22 889
28 242

Estimated living cost  is ₽62184 per week

₽40437
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽5580
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽763
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.
₽15403
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details

Additional information

It is extremely rare that a Third Country National (non-EU/EFTA/Swiss and without a long-term EU resident permit) is given a residence permit based on self-employment.

Helsinki , Finland
₽26482
₽41565
₽37336
₽37395
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
-
-
-
19 562
national
-
-
-
13 345
health
-
-
-
1 322
total
-
-
-
34 229
Employee
46 875
-
92 538
-
health
350
-
1 053
-
unemployment
703
-
1 388
-
national
774
-
8 070
-
municipal
7 678
-
15 093
-
pensions
3 163
-
6 246
-
total
12 668
-
31 850
-
Employer
46 875
-
92 538
-
unemployment
304
-
602
-
pensions
8 133
-
16 055
-
accident
47
-
93
-
health
360
-
712
-
total
8 844
-
17 462
-
Corporate
54 280
110 000
-
-
income
10 856
22 000
-
-
total
10 856
22 000
-
-
Dividends

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

32 568
66 000
-
-
national
169
4 579
-
-
municipal
5 862
11 879
-
-
total
6 031
16 458
-
-
Income
110 000
110 000
110 000
110 000
Total tax
38 399
38 458
49 312
34 229
After tax
71 601
71 542
60 688
75 771
Living cost
34 206
34 206
34 206
34 206
Free-cash
37 395
37 336
26 482
41 565

Estimated living cost  is ₽34206 per week

₽22343
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3290
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽544
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8029
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

Finland permits registration as a sole-trader only for EU nationals or long-term EU resident permit holders. Other nationals should set up a company and hire themselves as an employee.

Brussels , Belgium
₽8863
₽16961
₽29131
₽15768
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
-
-
-
37 474
social contributions
-
-
-
17 532
communal

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

-
-
-
5 547
total
-
-
-
60 553
Employee

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

63 731
-
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.

2 994
-
4 004
-
communal

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

3 324
-
4 443
-
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.

555
-
741
-
national
19 593
-
28 273
-
pensions

Reference earnings are 100% of the insured person's gross earnings for white-collar workers and 108% of the insured person's gross earnings for blue-collar workers.

4 780
-
6 389
-
total
31 246
-
43 850
-
Employer

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

63 731
-
85 198
-
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.

930
-
1 244
-
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.

5 647
-
7 549
-
surtax
7 226
-
9 661
-
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.

828
-
1 107
-
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.

3 919
-
5 240
-
total
18 550
-
24 801
-
Corporate
27 718
110 000
-
-
income
5 544
22 000
-
-
surtax
112
440
-
-
total
5 656
22 440
-
-
Dividends
22 063
87 560
-
-
withholding

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

6 295
25 943
-
-
total
6 295
25 943
-
-
Income
110 000
110 000
110 000
110 000
Total tax
61 747
48 383
68 651
60 553
After tax
48 253
61 617
41 349
49 447
Living cost
32 485
32 485
32 485
32 485
Free-cash
15 768
29 131
8 863
16 961

Estimated living cost  is ₽32485 per week

₽20925
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2840
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽509
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8212
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Stockholm , Sweden
₽21491
₽22465
₽23881
₽23069
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
-
-
-
25 952
national
-
-
-
2 433
health
-
-
-
4 948
accident
-
-
-
159
unemployment
-
-
-
79
pensions
-
-
-
8 571
other
-
-
-
9 214
total
-
-
-
51 356
Employee
51 552
-
85 087
-
national
-
-
2 044
-
municipal
15 373
-
25 373
-
total
15 373
-
27 417
-
Employer
51 552
-
85 087
-
unemployment
1 361
-
2 093
-
pensions
5 573
-
8 571
-
other
5 990
-
9 214
-
accident
103
-
159
-
health
3 170
-
4 876
-
total
16 197
-
24 913
-
Corporate
42 251
110 000
-
-
income
9 295
24 200
-
-
total
9 295
24 200
-
-
Dividends
32 956
85 800
-
-
withholding
9 887
25 740
-
-
total
9 887
25 740
-
-
Income
110 000
110 000
110 000
110 000
Total tax
50 752
49 940
52 330
51 356
After tax
59 248
60 060
57 670
58 644
Living cost
36 179
36 179
36 179
36 179
Free-cash
23 069
23 881
21 491
22 465

Estimated living cost  is ₽36179 per week

₽23978
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3550
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽549
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.
₽8101
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Oslo , Norway
₽59390
₽37234
₽28139
-₽24025
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
55 612
-
-
-
income
12 267
-
-
-
social contributions
4 560
-
650
-
total
16 827
-
650
-
Employer
55 612
-
-
-
social contributions
78 413
-
11 175
-
total
78 413
-
11 175
-
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
95 240
43 076
11 825
33 981
After tax
14 760
66 924
98 175
76 019
Living cost
38 785
38 785
38 785
38 785
Free-cash
-24 025
28 139
59 390
37 234

Estimated living cost  is ₽38785 per week

₽25165
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3648
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽494
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9478
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Limassol , Cyprus
₽47025
₽48205
₽51501
₽47807
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
-
-
-
15 677
social contributions
-
-
-
14 415
health
-
-
-
2 805
total
-
-
-
32 897
Employee
68 510
68 510
100 473
-
income
7 194
6 342
15 173
-
social contributions
3 329
5 686
7 669
-
health
681
1 165
1 708
-
total
11 204
13 193
24 550
-
Employer
68 510
68 510
100 473
-
social contributions
3 329
5 686
7 669
-
health
742
1 268
1 858
-
total
4 071
6 954
9 527
-
Corporate
65 826
34 535
-
-
income
8 229
4 317
-
-
total
8 229
4 317
-
-
Dividends
57 597
30 219
-
-
withholding
9 791
5 137
-
-
total
9 791
5 137
-
-
Income
110 000
110 000
110 000
110 000
Total tax
33 295
29 601
34 077
32 897
After tax
76 705
80 399
75 923
77 103
Living cost
28 898
28 898
28 898
28 898
Free-cash
47 807
51 501
47 025
48 205

Estimated living cost  is ₽28898 per week

₽19755
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2257
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽485
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.
₽6401
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Edinburgh , United Kingdom
₽33869
₽44056
₽44488
₽45511
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
-
-
-
26 984
pensions
-
-
-
6 921
total
-
-
-
33 905
Employee
43 978
-
96 478
-
income
8 009
-
20 191
-
health
574
-
1 562
-
pensions
3 357
-
8 820
-
total
11 940
-
30 573
-
Employer
43 978
-
96 478
-
pensions
4 443
-
11 686
-
health
836
-
1 833
-
total
5 279
-
13 519
-
Corporate
60 743
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.

11 540
20 900
-
-
total
11 540
20 900
-
-
Dividends
49 202
89 100
-
-
withholding
3 691
12 573
-
-
total
3 691
12 573
-
-
Income
110 000
110 000
110 000
110 000
Total tax
32 450
33 473
44 092
33 905
After tax
77 550
76 527
65 908
76 095
Living cost
32 039
32 039
32 039
32 039
Free-cash
45 511
44 488
33 869
44 056

Estimated living cost  is ₽32039 per week

₽21979
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2946
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.
₽6711
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details

Additional information

The only visa which will gain you entry to the UK as a freelancer is Tier 1 (with an exception of EU nationals or long-term UK residence permit holders, up until Brexit). There are two Tier 1 visa pathways.

You can either apply for an Entrepreneur visa which requires an investment of at least £200000 and creating two full time jobs, or choose an Exceptional Talent visa, which has no financial requirements but is more difficult to obtain.

Rome , Italy
₽13232
₽18263
₽22447
₽18395
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
regional
-
-
-
2 390
national
-
-
-
24 827
social contributions
-
-
-
28 291
total
-
-
-
56 243
Employee
75 078
-
110 000
-
regional
1 133
-
2 043
-
social contributions
25 316
-
37 092
-
national
12 687
-
21 483
-
municipal
448
-
656
-
total
39 584
-
61 274
-
Employer
75 078
-
110 000
-
total
-
-
-
-
Corporate
34 922
110 000
-
-
nationa
8 381
26 400
-
-
municipal
1 684
5 302
-
-
total
10 065
31 702
-
-
Dividends
24 857
78 298
-
-
withholding
6 462
20 357
-
-
total
6 462
20 357
-
-
Income
110 000
110 000
110 000
110 000
Total tax
56 111
52 059
61 274
56 243
After tax
53 889
57 941
48 726
53 757
Living cost
35 494
35 494
35 494
35 494
Free-cash
18 395
22 447
13 232
18 263

Estimated living cost  is ₽35494 per week

₽24932
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2441
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽536
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.
₽7583
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Gdansk , Poland
₽39792
₽56745
-₽9682
₽6058
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
-
-
-
28 778
health
-
-
-
1 843
accident
-
-
-
213
pensions
-
-
-
3 516
other
-
-
-
313
total
-
-
-
34 663
Employee
29 247
-
96 705
-
income
4 012
-
20 800
-
health
3 349
-
11 073
-
pensions
3 293
-
6 448
-
total
10 654
-
38 321
-
Employer
29 247
-
96 705
-
unemployment
717
-
2 369
-
pensions
4 756
-
9 311
-
accident
488
-
1 615
-
total
5 961
-
13 295
-
Corporate
74 793
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.

67 314
99 000
-
-
total
67 314
99 000
-
-
Dividends
7 479
11 000
-
-
withholding
1 421
2 090
-
-
total
1 421
2 090
-
-
Income
110 000
110 000
110 000
110 000
Total tax
85 350
101 090
51 616
34 663
After tax
24 650
8 910
58 384
75 337
Living cost
18 592
18 592
18 592
18 592
Free-cash
6 058
-9 682
39 792
56 745

Estimated living cost  is ₽18592 per week

₽13627
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1030
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽388
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.
₽3548
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

Poland permits registration as a sole-trader only for EU nationals or long-term EU resident permit holders. Other nationals should use a business incubator or set up a company and hire themselves as an employee.

Berlin , Germany
₽39135
₽29295
₽22292
₽33946
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
income

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

-
-
-
28 797
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.

-
-
-
6 087
trade
-
-
-
9 840
surtax

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

-
-
-
1 584
total
-
-
-
46 308
Employee

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

44 331
-
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.

3 645
-
28 797
-
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.

6 087
-
6 087
-
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.

201
-
1 584
-
total
9 933
-
36 468
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
65 669
110 000
-
-
chamber of commerce
232
296
-
-
income
9 850
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.

541
908
-
-
trade
9 424
15 785
-
-
total
20 047
33 489
-
-
Dividends
45 622
76 511
-
-
withholding
11 068
18 789
-
-
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.

609
1 033
-
-
total
11 677
19 822
-
-
Income
110 000
110 000
110 000
110 000
Total tax
41 657
53 311
36 468
46 308
After tax
68 343
56 689
73 532
63 692
Living cost
34 397
34 397
34 397
34 397
Free-cash
33 946
22 292
39 135
29 295

Estimated living cost  is ₽34397 per week

₽23728
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3701
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽499
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6469
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

Nationals of Europe, Australia, Canada, Israel, Japan, the Republic of Korea, New Zealand and the USA do not require an entry type D visa (not to confuse with a Schengen visa or a visa-free entry). For other nationals, waiting time is around 6-9 months which includes document preparation and processing.

Riga , Latvia
₽43229
₽12844
₽69464
₽62155
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
-
-
-
16 434
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.

-
-
-
34 136
surtax
-
-
-
28 050
total
-
-
-
78 620
Employee
26 034
-
88 646
-
income
4 634
-
17 130
-
social contributions

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

2 864
-
9 751
-
surtax
-
-
-
-
total
7 498
-
26 881
-
Employer
26 034
-
88 646
-
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.

6 271
-
21 354
-
surtax
-
-
-
-
total
6 271
-
21 354
-
Corporate
77 695
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%.

15 540
22 000
-
-
total
15 540
22 000
-
-
Dividends

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

62 155
88 000
-
-
total
-
-
-
-
Income
110 000
110 000
110 000
110 000
Total tax
29 309
22 000
48 235
78 620
After tax
80 691
88 000
61 765
31 380
Living cost
18 536
18 536
18 536
18 536
Free-cash
62 155
69 464
43 229
12 844

Estimated living cost  is ₽18536 per week

₽11825
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1765
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽421
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4524
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Istanbul , Turkey
₽52125
₽52956
₽56957
₽55039
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
-
-
-
30 660
health
-
-
-
6 179
pensions
-
-
-
8 522
total
-
-
-
45 361
Employee
17 795
-
100 413
-
income
3 442
-
30 213
-
health
890
-
2 131
-
unemployment
178
-
426
-
pensions
1 601
-
3 835
-
total
6 111
-
36 605
-
Employer
17 795
-
100 413
-
unemployment
356
-
852
-
pensions
1 957
-
4 687
-
health
1 691
-
4 048
-
total
4 004
-
9 587
-
Corporate
88 201
110 000
-
-
income
19 404
24 200
-
-
total
19 404
24 200
-
-
Dividends
68 797
85 800
-
-
withholding
13 759
17 160
-
-
total
13 759
17 160
-
-
Income
110 000
110 000
110 000
110 000
Total tax
43 278
41 360
46 192
45 361
After tax
66 722
68 640
63 808
64 639
Living cost
11 683
11 683
11 683
11 683
Free-cash
55 039
56 957
52 125
52 956

Estimated living cost  is ₽11683 per week

₽6943
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽947
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽268
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.
₽3526
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Athens , Greece
₽31510
₽33324
₽49178
₽46345
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
-
-
-
23 483
health
-
-
-
7 810
unemployment
-
-
-
203
surtax
-
-
-
3 168
pensions
-
-
-
22 000
other
-
-
-
-
total
-
-
-
56 664
Employee
30 004
-
90 872
-
other
-
-
-
-
income
5 030
-
21 763
-
health
766
-
2 318
-
unemployment
2 088
-
6 325
-
surtax
107
-
2 883
-
pensions
2 002
-
6 061
-
total
9 993
-
39 350
-
Employer
30 004
-
90 872
-
unemployment
952
-
2 881
-
pensions
4 000
-
12 113
-
other
-
-
-
-
health
1 364
-
4 134
-
total
6 316
-
19 128
-
Corporate
73 679
110 000
-
-
income
19 156
28 599
-
-
total
19 156
28 599
-
-
Dividends
54 523
81 401
-
-
withholding
8 178
12 211
-
-
total
8 178
12 211
-
-
Income
110 000
110 000
110 000
110 000
Total tax
43 643
40 810
58 478
56 664
After tax
66 357
69 190
51 522
53 336
Living cost
20 012
20 012
20 012
20 012
Free-cash
46 345
49 178
31 510
33 324

Estimated living cost  is ₽20012 per week

₽12082
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1740
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽465
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.
₽5727
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Graz , Austria
₽2288
₽26631
₽32981
₽32540
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
-
-
-
21 821
chamber of commerce
-
-
-