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
₽47247
₽35192
₽39127
₽51224
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
-
-
-
531
income
-
-
-
25 599
other
-
-
-
76
accident
-
-
-
684
pensions
-
-
-
21 472
total
-
-
-
48 362
Employee
30 269
-
85 811
-
unemployment
469
-
1 176
-
pensions
1 423
-
3 567
-
income
5 836
-
23 289
-
other
30
-
76
-
total
7 758
-
28 108
-
Employer
30 269
-
85 811
-
pensions
7 143
-
17 907
-
accident
600
-
1 502
-
unemployment
1 665
-
4 173
-
other
242
-
607
-
total
9 650
-
24 189
-
Corporate
70 080
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.

10 512
16 500
-
-
total
10 512
16 500
-
-
Dividends
59 568
93 500
-
-
withholding
12 322
19 765
-
-
total
12 322
19 765
-
-
Income
110 000
110 000
110 000
110 000
Total tax
40 242
36 265
52 297
48 362
After tax
69 758
73 735
57 703
61 638
Living cost
22 511
22 511
22 511
22 511
Free-cash
47 247
51 224
35 192
39 127

Estimated living cost  is ₽22511 per week

₽15195
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2164
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽395
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.
₽4758
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
₽53475
₽41352
₽36804
₽59004
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
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.

-
-
-
26 398
income
-
-
-
14 920
other
-
-
-
5 224
health
-
-
-
4 841
total
-
-
-
51 383
Employee
29 723
-
87 860
-
health
416
-
1 230
-
unemployment
297
-
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.

2 080
-
6 150
-
income
5 117
-
16 436
-
total
7 910
-
24 695
-
Employer
29 723
-
87 860
-
health
416
-
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.

5 054
-
14 937
-
accident
238
-
702
-
unemployment
297
-
879
-
other
1 487
-
4 392
-
total
7 492
-
22 140
-
Corporate
72 786
110 000
-
-
income
15 285
23 100
-
-
total
15 285
23 100
-
-
Dividends
57 501
86 900
-
-
withholding
4 025
6 083
-
-
total
4 025
6 083
-
-
Income
110 000
110 000
110 000
110 000
Total tax
34 712
29 183
46 835
51 383
After tax
75 288
80 817
63 165
58 617
Living cost
21 813
21 813
21 813
21 813
Free-cash
53 475
59 004
41 352
36 804

Estimated living cost  is ₽21813 per week

₽15412
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1473
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽351
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.
₽4577
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
₽79496
₽79053
₽75110
₽83304
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
pensions

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

-
-
-
4 237
unemployment
-
-
-
115
income
-
-
-
16 500
health
-
-
-
3 292
total
-
-
-
24 144
Employee
14 230
-
104 383
-
health
655
-
1 317
-
accident

We are using the highest rate at 1.1%.

157
-
315
-
pensions

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

1 249
-
2 514
-
income
1 423
-
10 438
-
total
3 484
-
14 584
-
Employer
14 230
-
104 383
-
health
982
-
1 975
-
pensions

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

1 568
-
3 155
-
accident

We are using the highest rate at 1.1%.

157
-
315
-
unemployment
85
-
172
-
total
2 792
-
5 617
-
Corporate
92 978
110 000
-
-
income
9 298
11 000
-
-
total
9 298
11 000
-
-
Dividends
83 681
99 000
-
-
withholding
4 184
4 950
-
-
total
4 184
4 950
-
-
Income
110 000
110 000
110 000
110 000
Total tax
19 758
15 950
20 201
24 144
After tax
90 242
94 050
89 799
85 856
Living cost
10 746
10 746
10 746
10 746
Free-cash
79 496
83 304
79 053
75 110

Estimated living cost  is ₽10746 per week

₽6274
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽767
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽285
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3420
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Nice , France
₽32267
₽36273
₽34533
₽27432
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
-
-
-
14 456
other
-
-
-
3 410
health
-
-
-
3 584
social contributions
-
-
-
3 135
pensions
-
-
-
22 874
surtax
-
-
-
-
total
-
-
-
47 459
Employee
35 036
-
87 145
-
pensions
3 961
-
5 223
-
income
2 068
-
15 155
-
social contributions
999
-
2 484
-
surtax
-
-
-
-
total
7 028
-
22 862
-
Employer
35 036
-
87 145
-
health
2 453
-
7 076
-
social contributions
106
-
261
-
pensions
5 756
-
8 946
-
unemployment
1 418
-
3 530
-
other
1 209
-
3 044
-
total
10 942
-
22 857
-
Corporate
64 023
110 000
-
-
income
17 926
30 799
-
-
surtax
-
-
-
-
total
17 926
30 799
-
-
Dividends
46 097
79 201
-
-
social contributions
7 929
13 623
-
-
surtax
-
-
-
-
withholding
5 900
10 138
-
-
total
13 829
23 761
-
-
Income
110 000
110 000
110 000
110 000
Total tax
49 725
54 560
45 719
47 459
After tax
60 275
55 440
64 281
62 541
Living cost
28 008
28 008
28 008
28 008
Free-cash
32 267
27 432
36 273
34 533

Estimated living cost  is ₽28008 per week

₽17660
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2277
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽477
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7595
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
₽14640
₽29365
₽28815
₽19656
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
pensions
-
-
-
9 591
income
-
-
-
27 206
health
-
-
-
10 095
total
-
-
-
46 892
Employee
69 907
69 907
94 787
-
health
10 730
9 127
10 095
-
pensions
12 583
9 591
9 591
-
income

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

11 443
11 443
11 443
-
total
34 756
30 161
31 129
-
Employer
69 907
69 907
94 787
-
health
4 859
4 859
6 038
-
pensions
4 866
4 866
6 048
-
unemployment
2 517
2 517
3 127
-
total
12 242
12 242
15 213
-
Corporate
28 709
27 851
-
-
income
5 742
5 571
-
-
total
5 742
5 571
-
-
Dividends
22 967
22 281
-
-
income
4 881
4 735
-
-
withholding
3 446
3 342
-
-
total
8 327
8 077
-
-
Income
110 000
110 000
110 000
110 000
Total tax
61 067
56 051
46 342
46 892
After tax
48 933
53 949
63 658
63 108
Living cost
34 293
34 293
34 293
34 293
Free-cash
14 640
19 656
29 365
28 815

Estimated living cost  is ₽34293 per week

₽24303
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3091
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽545
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6354
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
₽39796
₽47739
₽36408
₽30741
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
-
-
-
11 331
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.

-
-
-
30 211
health

Our model is based on the assumption that an owner of the company is either a director or registered self-employed, so all social security contributions are not mandatory.

However, you would need to purchase private health insurance. We took an average price of €3600 per annum per person.

-
-
-
5 593
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.

-
-
-
1 662
total
-
-
-
48 797
Employee

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

31 311
-
110 000
-
health

Our model is based on the assumption that an owner of the company is either a director or registered self-employed, so all social security contributions are not mandatory.

However, you would need to purchase private health insurance. We took an average price of €3600 per annum per person.

5 593
-
5 593
-
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.

875
-
30 211
-
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.

48
-
1 662
-
total
6 516
-
37 466
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
78 689
110 000
-
-
income
11 803
16 500
-
-
trade
12 394
17 325
-
-
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.

649
907
-
-
chamber of commerce
238
283
-
-
total
25 084
35 015
-
-
Dividends
53 605
74 986
-
-
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.

719
1 014
-
-
withholding
13 090
18 435
-
-
total
13 809
19 449
-
-
Income
110 000
110 000
110 000
110 000
Total tax
45 409
54 464
37 466
48 797
After tax
64 591
55 536
72 534
61 203
Living cost
24 795
24 795
24 795
24 795
Free-cash
39 796
30 741
47 739
36 408

Estimated living cost  is ₽24795 per week

₽15597
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2891
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.
₽5844
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
₽56948
₽56839
₽57943
₽61406
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
-
-
-
17 053
health
-
-
-
2 806
social contributions
-
-
-
13 245
total
-
-
-
33 104
Employee
62 948
62 948
101 083
-
health
488
1 070
1 718
-
income
6 854
5 827
16 526
-
social contributions
2 380
5 224
7 047
-
total
9 722
12 121
25 291
-
Employer
62 948
62 948
101 083
-
health
530
1 165
1 870
-
social contributions
2 380
5 224
7 047
-
total
2 910
6 389
8 917
-
Corporate
78 415
40 662
-
-
income
9 803
5 083
-
-
total
9 803
5 083
-
-
Dividends
68 613
35 579
-
-
withholding
11 664
6 048
-
-
total
11 664
6 048
-
-
Income
110 000
110 000
110 000
110 000
Total tax
34 099
29 641
34 208
33 104
After tax
75 901
80 359
75 792
76 896
Living cost
18 953
18 953
18 953
18 953
Free-cash
56 948
61 406
56 839
57 943

Estimated living cost  is ₽18953 per week

₽11359
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1860
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽419
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.
₽5316
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
₽36066
₽27088
₽34389
₽36890
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
-
-
-
11 708
social contributions

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

-
-
-
38 225
surtax
-
-
-
-
total
-
-
-
49 933
Employee
37 650
-
88 888
-
income
7 831
-
26 346
-
social contributions
4 142
-
9 778
-
surtax
-
-
-
-
total
11 973
-
36 124
-
Employer
37 650
-
88 888
-
social contributions
8 942
-
21 110
-
total
8 942
-
21 110
-
Corporate
63 408
110 000
-
-
income
13 315
23 100
-
-
surtax
-
-
-
-
total
13 315
23 100
-
-
Dividends
50 093
86 900
-
-
withholding
14 026
24 332
-
-
total
14 026
24 332
-
-
Income
110 000
110 000
110 000
110 000
Total tax
48 256
47 432
57 234
49 933
After tax
61 744
62 568
52 766
60 067
Living cost
25 678
25 678
25 678
25 678
Free-cash
36 066
36 890
27 088
34 389

Estimated living cost  is ₽25678 per week

₽19212
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1515
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.
₽4522
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
₽97260
₽81903
₽102803
₽98403
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
7 621
-
110 000
-
income
1 524
-
22 000
-
total
1 524
-
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%.

102 379
110 000
-
-
total
-
-
-
-
Dividends
102 379
110 000
-
-
withholding
5 119
5 500
-
-
total
5 119
5 500
-
-
Income
110 000
110 000
110 000
110 000
Total tax
6 643
5 500
22 000
1 100
After tax
103 357
104 500
88 000
108 900
Living cost
6 097
6 097
6 097
6 097
Free-cash
97 260
98 403
81 903
102 803

Estimated living cost  is ₽6097 per week

₽3778
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽507
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽168
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.
₽1644
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
₽46931
₽30568
₽33504
₽53777
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
pensions
-
-
-
20 088
unemployment
-
-
-
165
income
-
-
-
23 463
health
-
-
-
10 823
total
-
-
-
54 539
Employee

The minimum monthly earnings used to calculate contributions are 54% (gradually rising by two percent until reaching 60% by 2021) of the insured's average monthly wage in the last year.

36 200
-
95 181
-
health
2 338
-
6 149
-
unemployment
51
-
134
-
pensions
5 611
-
14 753
-
income
6 243
-
21 621
-
total
14 243
-
42 657
-
Employer

The minimum monthly earnings used to calculate contributions are 54% (gradually rising by two percent until reaching 60% by 2021) of the insured's average monthly wage in the last year.

36 200
-
95 181
-
health
2 411
-
6 338
-
pensions
3 203
-
8 423
-
unemployment
22
-
57
-
total
5 636
-
14 818
-
Corporate
68 164
110 000
-
-
income
12 951
20 901
-
-
total
12 951
20 901
-
-
Dividends
55 213
89 099
-
-
withholding
8 282
13 365
-
-
total
8 282
13 365
-
-
Income
110 000
110 000
110 000
110 000
Total tax
41 112
34 266
57 475
54 539
After tax
68 888
75 734
52 525
55 461
Living cost
21 957
21 957
21 957
21 957
Free-cash
46 931
53 777
30 568
33 504

Estimated living cost  is ₽21957 per week

₽15069
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1407
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽426
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5057
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
₽40319
₽50582
₽51824
₽37459
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
-
-
-
23 302
health

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

-
-
-
5 158
total
-
-
-
28 460
Employee
37 554
-
106 234
-
social contributions
3 763
-
3 766
-
income
4 075
-
22 170
-
total
7 838
-
25 936
-
Employer
37 554
-
106 234
-
social contributions
3 763
-
3 766
-
total
3 763
-
3 766
-
Corporate
68 684
110 000
-
-
income
24 039
38 500
-
-
total
24 039
38 500
-
-
Dividends
44 645
71 500
-
-
social contributions
4 325
4 325
-
-
total
4 325
4 325
-
-
Income
110 000
110 000
110 000
110 000
Total tax
39 965
42 825
29 702
28 460
After tax
70 035
67 175
80 298
81 540
Living cost
29 716
29 716
29 716
29 716
Free-cash
40 319
37 459
50 582
51 824

Estimated living cost  is ₽29716 per week

₽19574
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2343
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽455
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7343
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
₽50175
₽52019
₽53283
₽49752
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
-
-
-
7 677
social contributions
-
-
-
15 181
total
-
-
-
39 358
Employee
27 756
-
110 000
-
health
1 937
-
7 677
-
income
4 629
-
17 764
-
social contributions
3 831
-
15 181
-
total
10 397
-
40 622
-
Employer
27 756
-
110 000
-
total
-
-
-
-
Corporate
82 244
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%.

4 112
5 499
-
-
total
4 112
5 499
-
-
Dividends
78 132
104 501
-
-
social contributions
10 783
14 421
-
-
withholding
11 720
15 675
-
-
health
5 454
7 294
-
-
total
27 957
37 390
-
-
Income
110 000
110 000
110 000
110 000
Total tax
42 466
42 889
40 622
39 358
After tax
67 534
67 111
69 378
70 642
Living cost
17 359
17 359
17 359
17 359
Free-cash
50 175
49 752
52 019
53 283

Estimated living cost  is ₽17359 per week

₽11617
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1070
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽399
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.
₽4271
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
₽44703
₽32949
₽35304
₽52863
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
-
-
-
10 266
health
-
-
-
14 850
social contributions
-
-
-
26 708
solidarity contribution
-
-
-
-
total
-
-
-
51 824
Employee
33 635
-
82 090
-
health
4 541
-
11 082
-
solidarity contribution
-
-
-
-
income
4 036
-
9 851
-
social contributions
2 186
-
5 336
-
total
10 763
-
26 269
-
Employer
33 635
-
82 090
-
health
3 027
-
7 388
-
social contributions
8 409
-
20 522
-
total
11 436
-
27 910
-
Corporate
64 930
110 000
-
-
income
12 337
20 900
-
-
total
12 337
20 900
-
-
Dividends
52 593
89 100
-
-
withholding
7 889
13 365
-
-
total
7 889
13 365
-
-
Income
110 000
110 000
110 000
110 000
Total tax
42 425
34 265
54 179
51 824
After tax
67 575
75 735
55 821
58 176
Living cost
22 872
22 872
22 872
22 872
Free-cash
44 703
52 863
32 949
35 304

Estimated living cost  is ₽22872 per week

₽17009
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1267
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽396
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4200
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
₽93218
₽78499
₽99399
₽94999
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
11 876
-
110 000
-
income
2 375
-
22 000
-
total
2 375
-
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%.

98 124
110 000
-
-
total
-
-
-
-
Dividends
98 124
110 000
-
-
withholding
4 906
5 500
-
-
total
4 906
5 500
-
-
Income
110 000
110 000
110 000
110 000
Total tax
7 281
5 500
22 000
1 100
After tax
102 719
104 500
88 000
108 900
Living cost
9 501
9 501
9 501
9 501
Free-cash
93 218
94 999
78 499
99 399

Estimated living cost  is ₽9501 per week

₽6429
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽399
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽319
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.
₽2354
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
₽21528
₽24743
₽23003
₽15902
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
-
-
-
14 456
other
-
-
-
3 410
health
-
-
-
3 584
social contributions
-
-
-
3 135
pensions
-
-
-
22 874
surtax
-
-
-
-
total
-
-
-
47 459
Employee
51 272
-
87 145
-
pensions
5 799
-
5 223
-
income
4 474
-
15 155
-
social contributions
1 460
-
2 484
-
surtax
-
-
-
-
total
11 733
-
22 862
-
Employer
51 272
-
87 145
-
health
3 589
-
7 076
-
social contributions
154
-
261
-
pensions
8 425
-
8 946
-
unemployment
2 077
-
3 530
-
other
1 769
-
3 044
-
total
16 014
-
22 857
-
Corporate
42 715
110 000
-
-
income
11 960
30 799
-
-
surtax
-
-
-
-
total
11 960
30 799
-
-
Dividends
30 754
79 201
-
-
social contributions
5 290
13 623
-
-
surtax
-
-
-
-
withholding
3 937
10 138
-
-
total
9 227
23 761
-
-
Income
110 000
110 000
110 000
110 000
Total tax
48 934
54 560
45 719
47 459
After tax
61 066
55 440
64 281
62 541
Living cost
39 538
39 538
39 538
39 538
Free-cash
21 528
15 902
24 743
23 003

Estimated living cost  is ₽39538 per week

₽26759
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3234
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.
₽9002
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
₽61356
₽49013
₽49015
₽65369
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
pensions
-
-
-
15 673
unemployment
-
-
-
904
income
-
-
-
24 093
health
-
-
-
6 209
total
-
-
-
46 879
Employee

The minimum tax base for social security contributions are defined by the Law on Mandatory Social Insurance Contributions and is fixed at 35% of an average monthly salary published in Serbia. The maximum tax base for social security contributions is capped at five times the average monthly salary published by the official statistics in Serbia at the moment of salary payment.

The minimum monthly earnings used to calculate the contributions are 35% of the national average gross wage for the previous three months.

The maximum monthly earnings used to calculate the contributions are five times the national average gross wage in the previous month.

21 272
-
99 209
-
health
1 095
-
3 105
-
unemployment
160
-
452
-
pensions
2 978
-
8 440
-
income
2 932
-
24 093
-
total
7 165
-
36 090
-
Employer

The minimum tax base for social security contributions are defined by the Law on Mandatory Social Insurance Contributions and is fixed at 35% of an average monthly salary published in Serbia. The maximum tax base for social security contributions is capped at five times the average monthly salary published by the official statistics in Serbia at the moment of salary payment.

The minimum monthly earnings used to calculate the contributions are 35% of the national average gross wage for the previous three months.

The maximum monthly earnings used to calculate the contributions are five times the national average gross wage in the previous month.

21 272
-
99 209
-
health
1 095
-
3 105
-
pensions
2 553
-
7 234
-
unemployment
160
-
452
-
total
3 808
-
10 791
-
Corporate
84 921
110 000
-
-
income
12 738
16 500
-
-
total
12 738
16 500
-
-
Dividends
72 183
93 500
-
-
withholding
10 827
14 025
-
-
total
10 827
14 025
-
-
Income
110 000
110 000
110 000
110 000
Total tax
34 538
30 525
46 881
46 879
After tax
75 462
79 475
63 119
63 121
Living cost
14 107
14 107
14 107
14 107
Free-cash
61 356
65 369
49 013
49 015

Estimated living cost  is ₽14107 per week

₽9498
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1091
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽408
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3109
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
₽17759
₽27787
₽33136
-₽6576
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
pensions
-
-
-
10 119
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.

-
-
-
2 200
health
-
-
-
247
regional
-
-
-
4 911
national
-
-
-
1 349
total
-
-
-
19 986
Employee
66 562
-
98 455
-
health
150
-
222
-
unemployment
-
-
-
-
city
714
-
1 058
-
pensions
5 592
-
8 271
-
regional
2 180
-
4 226
-
national
315
-
1 096
-
total
8 951
-
14 873
-
Employer
66 562
-
98 455
-
health
150
-
222
-
pensions
5 592
-
8 271
-
unemployment
-
-
-
-
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.

1 331
-
1 969
-
total
7 073
-
10 462
-
Corporate
35 632
110 000
-
-
regional
7 537
23 265
-
-
national
3 028
9 349
-
-
total
10 565
32 614
-
-
Dividends
25 068
77 385
-
-
withholding
8 774
27 084
-
-
total
8 774
27 084
-
-
Income
110 000
110 000
110 000
110 000
Total tax
35 363
59 698
25 335
19 986
After tax
74 637
50 302
84 665
90 014
Living cost
56 878
56 878
56 878
56 878
Free-cash
17 759
-6 576
27 787
33 136

Estimated living cost  is ₽56878 per week

₽36987
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽5104
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽698
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.
₽14088
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
₽40216
₽28448
₽43531
₽39559
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
-
-
-
19 557
health
-
-
-
1 353
national
-
-
-
14 130
total
-
-
-
35 040
Employee
43 069
-
92 537
-
health
322
-
1 083
-
unemployment
646
-
1 389
-
pensions
2 907
-
6 247
-
national
711
-
8 855
-
municipal
7 054
-
15 087
-
total
11 640
-
32 661
-
Employer
43 069
-
92 537
-
health
331
-
713
-
pensions
7 472
-
16 055
-
accident
43
-
93
-
unemployment
280
-
601
-
total
8 126
-
17 462
-
Corporate
58 804
110 000
-
-
income
11 761
22 001
-
-
total
11 761
22 001
-
-
Dividends

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

35 282
66 000
-
-
municipal
6 351
11 880
-
-
national
477
5 131
-
-
total
6 828
17 011
-
-
Income
110 000
110 000
110 000
110 000
Total tax
38 355
39 012
50 123
35 040
After tax
71 645
70 988
59 877
74 960
Living cost
31 429
31 429
31 429
31 429
Free-cash
40 216
39 559
28 448
43 531

Estimated living cost  is ₽31429 per week

₽20529
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3023
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽500
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7378
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
₽19464
₽10788
₽18955
₽31741
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
communal

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

-
-
-
5 558
social contributions
-
-
-
17 373
national
-
-
-
38 266
total
-
-
-
61 197
Employee

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

58 557
-
85 197
-
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.

2 751
-
4 005
-
communal

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

3 054
-
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.

510
-
741
-
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.

4 392
-
6 390
-
national
18 003
-
28 982
-
total
28 710
-
44 561
-
Employer

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

58 557
-
85 197
-
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.

3 601
-
5 240
-
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.

5 189
-
7 548
-
surtax
6 640
-
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.

761
-
1 108
-
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.

854
-
1 244
-
total
17 045
-
24 803
-
Corporate
34 399
110 000
-
-
income
6 880
22 001
-
-
surtax
138
440
-
-
total
7 018
22 441
-
-
Dividends
27 380
87 560
-
-
withholding

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

7 915
25 970
-
-
total
7 915
25 970
-
-
Income
110 000
110 000
110 000
110 000
Total tax
60 688
48 411
69 364
61 197
After tax
49 312
61 589
40 636
48 803
Living cost
29 848
29 848
29 848
29 848
Free-cash
19 464
31 741
10 788
18 955

Estimated living cost  is ₽29848 per week

₽19226
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2610
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.
₽7545
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
₽23854
₽22206
₽23159
₽24648
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
-
-
-
78
municipal
-
-
-
26 097
other
-
-
-
9 018
health
-
-
-
4 843
national
-
-
-
2 848
accident
-
-
-
155
pensions
-
-
-
8 390
total
-
-
-
51 429
Employee
50 458
-
85 615
-
national
-
-
2 467
-
municipal
15 047
-
25 530
-
total
15 047
-
27 997
-
Employer
50 458
-
85 615
-
health
3 103
-
4 773
-
pensions
5 454
-
8 390
-
accident
101
-
155
-
unemployment
1 332
-
2 049
-
other
5 863
-
9 018
-
total
15 853
-
24 385
-
Corporate
43 688
110 000
-
-
income
9 611
24 200
-
-
total
9 611
24 200
-
-
Dividends
34 076
85 800
-
-
withholding
10 223
25 740
-
-
total
10 223
25 740
-
-
Income
110 000
110 000
110 000
110 000
Total tax
50 734
49 940
52 382
51 429
After tax
59 266
60 060
57 618
58 571
Living cost
35 412
35 412
35 412
35 412
Free-cash
23 854
24 648
22 206
23 159

Estimated living cost  is ₽35412 per week

₽23469
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3475
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽538
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.
₽7930
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
-₽25002
₽59020
₽36951
₽27856
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
56 018
-
-
-
income
12 356
-
-
-
social contributions
4 593
-
655
-
total
16 949
-
655
-
Employer
56 018
-
-
-
social contributions
78 985
-
11 257
-
total
78 985
-
11 257
-
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
95 934
43 076
11 912
33 981
After tax
14 066
66 924
98 088
76 019
Living cost
39 068
39 068
39 068
39 068
Free-cash
-25 002
27 856
59 020
36 951

Estimated living cost  is ₽39068 per week

₽25349
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3674
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽498
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.
₽9547
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
₽50412
₽49240
₽50344
₽53807
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
-
-
-
17 053
health
-
-
-
2 806
social contributions
-
-
-
13 245
total
-
-
-
33 104
Employee
62 948
62 948
101 083
-
health
626
1 070
1 718
-
income
6 610
5 827
16 526
-
social contributions
3 059
5 224
7 047
-
total
10 295
12 121
25 291
-
Employer
62 948
62 948
101 083
-
health
682
1 165
1 870
-
social contributions
3 059
5 224
7 047
-
total
3 741
6 389
8 917
-
Corporate
69 412
40 662
-
-
income
8 676
5 083
-
-
total
8 676
5 083
-
-
Dividends
60 736
35 579
-
-
withholding
10 324
6 048
-
-
total
10 324
6 048
-
-
Income
110 000
110 000
110 000
110 000
Total tax
33 036
29 641
34 208
33 104
After tax
76 964
80 359
75 792
76 896
Living cost
26 552
26 552
26 552
26 552
Free-cash
50 412
53 807
49 240
50 344

Estimated living cost  is ₽26552 per week

₽18151
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2074
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽446
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.
₽5882
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
₽48842
₽35805
₽45918
₽45901
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
-
-
-
28 441
pensions
-
-
-
6 495
total
-
-
-
34 936
Employee
40 007
-
96 353
-
health
522
-
1 507
-
pensions
3 054
-
8 195
-
income
7 286
-
21 700
-
total
10 862
-
31 402
-
Employer
40 007
-
96 353
-
health
760
-
1 830
-
pensions
4 042
-
11 817
-
total
4 802
-
13 647
-
Corporate
65 191
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.

12 387
20 899
-
-
total
12 387
20 899
-
-
Dividends
52 804
89 101
-
-
withholding
3 961
14 054
-
-
total
3 961
14 054
-
-
Income
110 000
110 000
110 000
110 000
Total tax
32 012
34 953
45 049
34 936
After tax
77 988
75 047
64 951
75 064
Living cost
29 146
29 146
29 146
29 146
Free-cash
48 842
45 901
35 805
45 918

Estimated living cost  is ₽29146 per week

₽19994
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2680
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽365
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.
₽6105
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
₽21606
₽15541
₽20571
₽25329
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
-
-
-
2 457
social contributions
-
-
-
28 292
national
-
-
-
25 333
total
-
-
-
56 817
Employee
68 982
-
110 000
-
social contributions
23 260
-
37 093
-
regional
1 041
-
2 110
-
national
11 657
-
21 988
-
municipal
412
-
656
-
total
36 370
-
61 847
-
Employer
68 982
-
110 000
-
total
-
-
-
-
Corporate
41 018
110 000
-
-
nationa
9 844
26 400
-
-
municipal
1 978
5 302
-
-
total
11 822
31 702
-
-
Dividends
29 196
78 298
-
-
withholding
7 590
20 357
-
-
total
7 590
20 357
-
-
Income
110 000
110 000
110 000
110 000
Total tax
55 782
52 059
61 847
56 817
After tax
54 218
57 941
48 153
53 183
Living cost
32 612
32 612
32 612
32 612
Free-cash
21 606
25 329
15 541
20 571

Estimated living cost  is ₽32612 per week

₽22908
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2243
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽492
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.
₽6967
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
₽6250
₽41406
₽57967
-₽8423
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
pensions
-
-
-
3 278
income
-
-
-
29 213
other
-
-
-
292
health
-
-
-
1 718
accident
-
-
-
199
total
-
-
-
34 700
Employee
27 266
-
97 311
-
health
3 122
-
11 142
-
pensions
3 070
-
6 011
-
income
3 741
-
21 419
-
total
9 933
-
38 572
-
Employer
27 266
-
97 311
-
pensions
4 434
-
8 680
-
accident
455
-
1 625
-
unemployment
668
-
2 384
-
total
5 557
-
12 689
-
Corporate
77 178
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.

69 460
99 000
-
-
total
69 460
99 000
-
-
Dividends
7 718
11 000
-
-
withholding
1 467
2 090
-
-
total
1 467
2 090
-
-
Income
110 000
110 000
110 000
110 000
Total tax
86 417
101 090
51 261
34 700
After tax
23 583
8 910
58 739
75 300
Living cost
17 333
17 333
17 333
17 333
Free-cash
6 250
-8 423
41 406
57 967

Estimated living cost  is ₽17333 per week

₽12704
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽960
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽362
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.
₽3308
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
₽35771
₽40929
₽30606
₽25063
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
-
-
-
10 323
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.

-
-
-
30 211
health

Our model is based on the assumption that an owner of the company is either a director or registered self-employed, so all social security contributions are not mandatory.

However, you would need to purchase private health insurance. We took an average price of €3600 per annum per person.

-
-
-
5 593
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.

-
-
-
1 662
total
-
-
-
47 789
Employee

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

40 732
-
110 000
-
health

Our model is based on the assumption that an owner of the company is either a director or registered self-employed, so all social security contributions are not mandatory.

However, you would need to purchase private health insurance. We took an average price of €3600 per annum per person.

5 593
-
5 593
-
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.

3 349
-
30 211
-
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.

185
-
1 662
-
total
9 127
-
37 466
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
69 268
110 000
-
-
income
10 390
16 500
-
-
trade
9 941
15 785
-
-
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.

572
907
-
-
chamber of commerce
225
286
-
-
total
21 128
33 478
-
-
Dividends
48 141
76 522
-
-
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.

645
1 035
-
-
withholding
11 724
18 819
-
-
total
12 369
19 854
-
-
Income
110 000
110 000
110 000
110 000
Total tax
42 624
53 332
37 466
47 789
After tax
67 376
56 668
72 534
62 211
Living cost
31 605
31 605
31 605
31 605
Free-cash
35 771
25 063
40 929
30 606

Estimated living cost  is ₽31605 per week

₽21802
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.
₽458
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5944
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
₽64254
₽44650
₽16401
₽70968
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
income
-
-
-
17 153
microenterprise
-
-
-
-
social contributions

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

-
-
-
31 365
surtax
-
-
-
28 050
total
-
-
-
76 568
Employee
23 921
-
88 646
-
income
4 258
-
17 214
-
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.

2 632
-
9 751
-
surtax
-
-
-
-
total
6 890
-
26 965
-
Employer
23 921
-
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.

5 762
-
21 354
-
surtax
-
-
-
-
total
5 762
-
21 354
-
Corporate
80 318
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%.

16 063
22 001
-
-
total
16 063
22 001
-
-
Dividends

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

64 254
87 999
-
-
total
-
-
-
-
Income
110 000
110 000
110 000
110 000
Total tax
28 715
22 001
48 319
76 568
After tax
81 285
87 999
61 681
33 432
Living cost
17 031
17 031
17 031
17 031
Free-cash
64 254
70 968
44 650
16 401

Estimated living cost  is ₽17031 per week

₽10865
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1622
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽387
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.
₽4157
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
₽56987
₽54900
₽55611
₽58630
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
-
-
-
31 783
health
-
-
-
5 294
pensions
-
-
-
7 302
total
-
-
-
44 379
Employee
15 246
-
101 786
-
health
762
-
1 825
-
unemployment
153
-
365
-
pensions
1 372
-
3 286
-
income
2 949
-
31 400
-
total
5 236
-
36 876
-
Employer
15 246
-
101 786
-
health
1 448
-
3 468
-
pensions
1 677
-
4 016
-
unemployment
305
-
730
-
total
3 430
-
8 214
-
Corporate
91 323
110 000
-
-
income
20 091
24 200
-
-
total
20 091
24 200
-
-
Dividends
71 232
85 800
-
-
withholding
14 246
17 160
-
-
total
14 246
17 160
-
-
Income
110 000
110 000
110 000
110 000
Total tax
43 003
41 360
45 090
44 379
After tax
66 997
68 640
64 910
65 621
Living cost
10 010
10 010
10 010
10 010
Free-cash
56 987
58 630
54 900
55 611

Estimated living cost  is ₽10010 per week

₽5949
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽811
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽229
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.
₽3021
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
₽48197
₽31890
₽33808
₽50803
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
pensions
-
-
-
21 851
unemployment
-
-
-
186
income
-
-
-
24 596
other
-
-
-
-
health
-
-
-
7 757
surtax
-
-
-
3 415
total
-
-
-
57 805
Employee
27 568
-
90 872
-
health
704
-
2 318
-
unemployment
1 919
-
6 324
-
pensions
1 839
-
6 062
-
income
4 622
-
22 780
-
other
-
-
-
-
surtax
98
-
3 112
-
total
9 182
-
40 596
-
Employer
27 568
-
90 872
-
health
1 254
-
4 134
-
pensions
3 676
-
12 113
-
unemployment
875
-
2 880
-
other
-
-
-
-
total
5 805
-
19 127
-
Corporate
76 628
110 000
-
-
income
19 924
28 600
-
-
total
19 924
28 600
-
-
Dividends
56 704
81 400
-
-
withholding
8 505
12 210
-
-
total
8 505
12 210
-
-
Income
110 000
110 000
110 000
110 000
Total tax
43 416
40 810
59 723
57 805
After tax
66 584
69 190
50 277
52 195
Living cost
18 387
18 387
18 387
18 387
Free-cash
48 197
50 803
31 890
33 808

Estimated living cost  is ₽18387 per week

₽11101
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1599
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽427
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5262
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
₽34757
₽3665
₽29613
₽35161
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
pensions
-
-
-
17 693
chamber of commerce
-
-
-
4