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
₽ 114000
per

Your estimated
City
free-cash

Valencia , Spain
₽35396
₽39597
₽52430
₽48125
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
-
-
-
114 000
income
-
-
-
26 055
accident
-
-
-
730
unemployment
-
-
-
567
pensions
-
-
-
22 930
other
-
-
-
81
total
-
-
-
50 363
Employee
32 324
-
88 168
-
other
32
-
81
-
income
6 232
-
23 586
-
unemployment
501
-
1 256
-
pensions
1 520
-
3 809
-
total
8 285
-
28 732
-
Employer
32 324
-
88 168
-
unemployment
1 778
-
4 456
-
pensions
7 628
-
19 123
-
other
259
-
649
-
accident
640
-
1 604
-
total
10 305
-
25 832
-
Corporate
71 370
114 000
-
-
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.

10 705
17 101
-
-
total
10 705
17 101
-
-
Dividends
60 665
96 899
-
-
withholding
12 540
20 429
-
-
total
12 540
20 429
-
-
Income
114 000
114 000
114 000
114 000
Total tax
41 835
37 530
54 564
50 363
After tax
72 165
76 470
59 436
63 637
Living cost
24 040
24 040
24 040
24 040
Free-cash
48 125
52 430
35 396
39 597

Estimated living cost  is ₽24040 per week

₽16226
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2311
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.
₽5081
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
₽42277
₽37560
₽60461
₽54557
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
-
-
-
114 000
income
-
-
-
15 354
health
-
-
-
5 017
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.

-
-
-
27 360
other
-
-
-
5 415
total
-
-
-
53 146
Employee
31 741
-
91 055
-
income
5 465
-
16 925
-
health
445
-
1 274
-
unemployment
317
-
911
-
pensions

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

2 221
-
6 374
-
total
8 448
-
25 484
-
Employer
31 741
-
91 055
-
unemployment
317
-
911
-
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.

5 397
-
15 480
-
other
1 588
-
4 552
-
accident
254
-
728
-
health
445
-
1 274
-
total
8 001
-
22 945
-
Corporate
74 259
114 000
-
-
income
15 594
23 941
-
-
total
15 594
23 941
-
-
Dividends
58 665
90 059
-
-
withholding
4 106
6 304
-
-
total
4 106
6 304
-
-
Income
114 000
114 000
114 000
114 000
Total tax
36 149
30 245
48 429
53 146
After tax
77 851
83 755
65 571
60 854
Living cost
23 294
23 294
23 294
23 294
Free-cash
54 557
60 461
42 277
37 560

Estimated living cost  is ₽23294 per week

₽16459
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1573
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽375
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4887
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
₽81348
₽77307
₽86021
₽81964
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
-
-
-
114 000
income
-
-
-
17 100
health
-
-
-
3 508
unemployment
-
-
-
122
pensions

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

-
-
-
4 514
total
-
-
-
25 244
Employee
15 160
-
108 016
-
income
1 516
-
10 801
-
health
697
-
1 403
-
accident

We are using the highest rate at 1.1%.

167
-
336
-
pensions

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

1 331
-
2 678
-
total
3 711
-
15 218
-
Employer
15 160
-
108 016
-
unemployment
91
-
183
-
pensions

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

1 671
-
3 361
-
accident

We are using the highest rate at 1.1%.

167
-
336
-
health
1 046
-
2 105
-
total
2 975
-
5 985
-
Corporate
95 866
114 000
-
-
income
9 587
11 400
-
-
total
9 587
11 400
-
-
Dividends
86 279
102 600
-
-
withholding
4 314
5 130
-
-
total
4 314
5 130
-
-
Income
114 000
114 000
114 000
114 000
Total tax
20 587
16 530
21 203
25 244
After tax
93 413
97 470
92 797
88 756
Living cost
11 449
11 449
11 449
11 449
Free-cash
81 964
86 021
81 348
77 307

Estimated living cost  is ₽11449 per week

₽6684
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽818
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽303
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3644
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
₽37223
₽34982
₽27547
₽32710
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
-
-
-
114 000
income
-
-
-
14 617
social contributions
-
-
-
3 248
health
-
-
-
3 572
surtax
-
-
-
-
pensions
-
-
-
24 138
other
-
-
-
3 534
total
-
-
-
49 109
Employee
37 415
-
90 564
-
income
2 208
-
15 527
-
social contributions
1 067
-
2 580
-
surtax
-
-
-
-
pensions
4 230
-
5 325
-
total
7 505
-
23 432
-
Employer
37 415
-
90 564
-
unemployment
1 515
-
3 668
-
social contributions
113
-
272
-
pensions
6 146
-
9 141
-
other
1 291
-
3 124
-
health
2 620
-
7 231
-
total
11 685
-
23 436
-
Corporate
64 901
114 000
-
-
income
18 172
31 920
-
-
surtax
-
-
-
-
total
18 172
31 920
-
-
Dividends
46 729
82 080
-
-
withholding
5 981
10 506
-
-
surtax
-
-
-
-
social contributions
8 038
14 118
-
-
total
14 019
24 624
-
-
Income
114 000
114 000
114 000
114 000
Total tax
51 381
56 544
46 868
49 109
After tax
62 619
57 456
67 132
64 891
Living cost
29 909
29 909
29 909
29 909
Free-cash
32 710
27 547
37 223
34 982

Estimated living cost  is ₽29909 per week

₽18859
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2432
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.
₽8111
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
₽27891
₽29098
₽19223
₽13866
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
-
-
-
114 000
income
-
-
-
27 258
health
-
-
-
10 780
pensions
-
-
-
10 242
total
-
-
-
48 280
Employee
74 653
74 653
97 754
-
income

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

12 220
12 220
12 220
-
health
11 458
9 746
10 780
-
pensions
13 438
10 242
10 242
-
total
37 116
32 208
33 242
-
Employer
74 653
74 653
97 754
-
unemployment
2 688
2 688
3 339
-
pensions
5 196
5 196
6 458
-
health
5 189
5 189
6 448
-
total
13 073
13 073
16 245
-
Corporate
27 190
26 274
-
-
income
5 438
5 254
-
-
total
5 438
5 254
-
-
Dividends
21 752
21 020
-
-
withholding
3 263
3 154
-
-
income
4 622
4 466
-
-
total
7 885
7 620
-
-
Income
114 000
114 000
114 000
114 000
Total tax
63 512
58 155
49 487
48 280
After tax
50 488
55 845
64 513
65 720
Living cost
36 622
36 622
36 622
36 622
Free-cash
13 866
19 223
27 891
29 098

Estimated living cost  is ₽36622 per week

₽25953
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3301
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽582
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6785
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
₽49051
₽37498
₽31082
₽40754
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.

-
-
-
114 000
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.

-
-
-
30 804
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.

-
-
-
5 972
trade
-
-
-
11 553
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.

-
-
-
1 694
total
-
-
-
50 023
Employee

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

33 437
-
114 000
-
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.

934
-
30 804
-
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.

5 972
-
5 972
-
surtax

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

51
-
1 694
-
total
6 957
-
38 470
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
80 563
114 000
-
-
chamber of commerce
249
297
-
-
income
12 084
17 101
-
-
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.

665
941
-
-
trade
12 689
17 955
-
-
total
25 687
36 294
-
-
Dividends
54 876
77 707
-
-
withholding
13 386
19 095
-
-
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.

737
1 050
-
-
total
14 123
20 145
-
-
Income
114 000
114 000
114 000
114 000
Total tax
46 767
56 439
38 470
50 023
After tax
67 233
57 561
75 530
63 977
Living cost
26 479
26 479
26 479
26 479
Free-cash
40 754
31 082
49 051
37 498

Estimated living cost  is ₽26479 per week

₽16656
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3087
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽494
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6241
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
₽58355
₽59552
₽63055
₽58297
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
-
-
-
114 000
income
-
-
-
17 157
social contributions
-
-
-
14 144
health
-
-
-
2 907
total
-
-
-
34 208
Employee
67 222
67 222
104 541
-
income
7 319
6 223
16 644
-
social contributions
2 542
5 579
7 525
-
health
521
1 143
1 777
-
total
10 382
12 945
25 946
-
Employer
67 222
67 222
104 541
-
social contributions
2 542
5 579
7 525
-
health
566
1 244
1 934
-
total
3 108
6 823
9 459
-
Corporate
80 271
39 955
-
-
income
10 033
4 995
-
-
total
10 033
4 995
-
-
Dividends
70 237
34 959
-
-
withholding
11 940
5 942
-
-
total
11 940
5 942
-
-
Income
114 000
114 000
114 000
114 000
Total tax
35 463
30 705
35 405
34 208
After tax
78 537
83 295
78 595
79 792
Living cost
20 240
20 240
20 240
20 240
Free-cash
58 297
63 055
58 355
59 552

Estimated living cost  is ₽20240 per week

₽12130
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1986
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽448
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5677
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
₽27556
₽34978
₽37422
₽36542
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.

-
-
-
114 000
income
-
-
-
11 987
social contributions

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

-
-
-
39 614
surtax
-
-
-
-
total
-
-
-
51 601
Employee
40 207
-
92 122
-
income
8 363
-
27 012
-
social contributions
4 423
-
10 133
-
surtax
-
-
-
-
total
12 786
-
37 145
-
Employer
40 207
-
92 122
-
social contributions
9 549
-
21 878
-
total
9 549
-
21 878
-
Corporate
64 244
114 000
-
-
income
13 491
23 941
-
-
surtax
-
-
-
-
total
13 491
23 941
-
-
Dividends
50 754
90 059
-
-
withholding
14 211
25 216
-
-
total
14 211
25 216
-
-
Income
114 000
114 000
114 000
114 000
Total tax
50 037
49 157
59 023
51 601
After tax
63 963
64 843
54 977
62 399
Living cost
27 421
27 421
27 421
27 421
Free-cash
36 542
37 422
27 556
34 978

Estimated living cost  is ₽27421 per week

₽20516
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1617
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽458
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4829
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
₽84911
₽106571
₽102011
₽100832
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%.

-
-
-
114 000
microenterprise

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

-
-
-
1 140
total
-
-
-
1 140
Employee
7 861
-
114 000
-
income
1 572
-
22 800
-
total
1 572
-
22 800
-
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%.

106 139
114 000
-
-
total
-
-
-
-
Dividends
106 139
114 000
-
-
withholding
5 307
5 700
-
-
total
5 307
5 700
-
-
Income
114 000
114 000
114 000
114 000
Total tax
6 879
5 700
22 800
1 140
After tax
107 121
108 300
91 200
112 860
Living cost
6 289
6 289
6 289
6 289
Free-cash
100 832
102 011
84 911
106 571

Estimated living cost  is ₽6289 per week

₽3897
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽523
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽173
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽1696
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
₽31100
₽34259
₽55042
₽47728
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.

-
-
-
114 000
income
-
-
-
24 084
health
-
-
-
11 218
unemployment
-
-
-
171
pensions
-
-
-
20 820
total
-
-
-
56 293
Employee

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

38 658
-
98 641
-
income
6 666
-
22 294
-
health
2 497
-
6 372
-
unemployment
55
-
138
-
pensions
5 992
-
15 289
-
total
15 210
-
44 093
-
Employer

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

38 658
-
98 641
-
unemployment
23
-
60
-
pensions
3 421
-
8 729
-
health
2 575
-
6 570
-
total
6 019
-
15 359
-
Corporate
69 324
114 000
-
-
income
13 172
21 659
-
-
total
13 172
21 659
-
-
Dividends
56 152
92 341
-
-
withholding
8 423
13 851
-
-
total
8 423
13 851
-
-
Income
114 000
114 000
114 000
114 000
Total tax
42 824
35 510
59 452
56 293
After tax
71 176
78 490
54 548
57 707
Living cost
23 448
23 448
23 448
23 448
Free-cash
47 728
55 042
31 100
34 259

Estimated living cost  is ₽23448 per week

₽16092
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1503
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽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.
₽5400
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
₽51763
₽51670
₽37747
₽40802
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.

-
-
-
114 000
income
-
-
-
24 884
health

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

-
-
-
5 712
total
-
-
-
30 596
Employee
40 103
-
109 979
-
social contributions
4 018
-
4 021
-
income
4 351
-
22 461
-
total
8 369
-
26 482
-
Employer
40 103
-
109 979
-
social contributions
4 018
-
4 021
-
total
4 018
-
4 021
-
Corporate
69 879
114 000
-
-
income
24 458
39 900
-
-
total
24 458
39 900
-
-
Dividends
45 421
74 100
-
-
social contributions
4 619
4 619
-
-
total
4 619
4 619
-
-
Income
114 000
114 000
114 000
114 000
Total tax
41 464
44 519
30 503
30 596
After tax
72 536
69 481
83 497
83 404
Living cost
31 734
31 734
31 734
31 734
Free-cash
40 802
37 747
51 763
51 670

Estimated living cost  is ₽31734 per week

₽20903
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2502
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽486
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7842
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
₽53498
₽54674
₽51012
₽51466
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
-
-
-
114 000
income
-
-
-
17 101
social contributions
-
-
-
15 732
health
-
-
-
7 956
total
-
-
-
40 789
Employee
29 641
-
114 000
-
income
4 944
-
18 277
-
social contributions
4 091
-
15 732
-
health
2 069
-
7 956
-
total
11 104
-
41 965
-
Employer
29 641
-
114 000
-
total
-
-
-
-
Corporate
84 359
114 000
-
-
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%.

4 219
5 700
-
-
total
4 219
5 700
-
-
Dividends
80 141
108 300
-
-
withholding
12 021
16 245
-
-
health
5 594
7 560
-
-
social contributions
11 059
14 946
-
-
total
28 674
38 751
-
-
Income
114 000
114 000
114 000
114 000
Total tax
43 997
44 451
41 965
40 789
After tax
70 003
69 549
72 035
73 211
Living cost
18 537
18 537
18 537
18 537
Free-cash
51 466
51 012
53 498
54 674

Estimated living cost  is ₽18537 per week

₽12406
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1143
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽426
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4560
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
₽34207
₽36708
₽54846
₽46412
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
-
-
-
114 000
income
-
-
-
10 650
social contributions
-
-
-
27 609
solidarity contribution
-
-
-
-
health
-
-
-
15 390
total
-
-
-
53 649
Employee
34 770
-
85 075
-
solidarity contribution
-
-
-
-
income
4 172
-
10 209
-
social contributions
2 260
-
5 530
-
health
4 694
-
11 485
-
total
11 126
-
27 224
-
Employer
34 770
-
85 075
-
social contributions
8 692
-
21 269
-
health
3 129
-
7 657
-
total
11 821
-
28 926
-
Corporate
67 409
114 000
-
-
income
12 808
21 660
-
-
total
12 808
21 660
-
-
Dividends
54 601
92 340
-
-
withholding
8 190
13 851
-
-
total
8 190
13 851
-
-
Income
114 000
114 000
114 000
114 000
Total tax
43 945
35 511
56 150
53 649
After tax
70 055
78 489
57 850
60 351
Living cost
23 643
23 643
23 643
23 643
Free-cash
46 412
54 846
34 207
36 708

Estimated living cost  is ₽23643 per week

₽17583
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1310
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽409
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.
₽4342
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
₽81400
₽103060
₽98500
₽96662
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%.

-
-
-
114 000
microenterprise

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

-
-
-
1 140
total
-
-
-
1 140
Employee
12 251
-
114 000
-
income
2 450
-
22 800
-
total
2 450
-
22 800
-
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%.

101 749
114 000
-
-
total
-
-
-
-
Dividends
101 749
114 000
-
-
withholding
5 088
5 700
-
-
total
5 088
5 700
-
-
Income
114 000
114 000
114 000
114 000
Total tax
7 538
5 700
22 800
1 140
After tax
106 462
108 300
91 200
112 860
Living cost
9 800
9 800
9 800
9 800
Free-cash
96 662
98 500
81 400
103 060

Estimated living cost  is ₽9800 per week

₽6632
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽411
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽329
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽2428
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
₽24909
₽22668
₽15233
₽21244
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
-
-
-
114 000
income
-
-
-
14 617
social contributions
-
-
-
3 248
health
-
-
-
3 572
surtax
-
-
-
-
pensions
-
-
-
24 138
other
-
-
-
3 534
total
-
-
-
49 109
Employee
54 753
-
90 564
-
income
4 777
-
15 527
-
social contributions
1 559
-
2 580
-
surtax
-
-
-
-
pensions
6 193
-
5 325
-
total
12 529
-
23 432
-
Employer
54 753
-
90 564
-
unemployment
2 218
-
3 668
-
social contributions
164
-
272
-
pensions
8 997
-
9 141
-
other
1 890
-
3 124
-
health
3 832
-
7 231
-
total
17 101
-
23 436
-
Corporate
42 146
114 000
-
-
income
11 800
31 920
-
-
surtax
-
-
-
-
total
11 800
31 920
-
-
Dividends
30 346
82 080
-
-
withholding
3 884
10 506
-
-
surtax
-
-
-
-
social contributions
5 219
14 118
-
-
total
9 103
24 624
-
-
Income
114 000
114 000
114 000
114 000
Total tax
50 533
56 544
46 868
49 109
After tax
63 467
57 456
67 132
64 891
Living cost
42 223
42 223
42 223
42 223
Free-cash
21 244
15 233
24 909
22 668

Estimated living cost  is ₽42223 per week

₽28576
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3454
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽579
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9614
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
₽49719
₽49718
₽67291
₽63003
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.

-
-
-
114 000
income
-
-
-
24 859
health
-
-
-
6 635
unemployment
-
-
-
966
pensions
-
-
-
16 748
total
-
-
-
49 208
Employee

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

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

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

22 730
-
102 469
-
income
3 133
-
24 859
-
health
1 171
-
3 317
-
unemployment
170
-
483
-
pensions
3 182
-
9 018
-
total
7 656
-
37 677
-
Employer

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

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

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

22 730
-
102 469
-
unemployment
170
-
483
-
pensions
2 728
-
7 730
-
health
1 171
-
3 317
-
total
4 069
-
11 530
-
Corporate
87 201
114 000
-
-
income
13 080
17 100
-
-
total
13 080
17 100
-
-
Dividends
74 121
96 900
-
-
withholding
11 118
14 535
-
-
total
11 118
14 535
-
-
Income
114 000
114 000
114 000
114 000
Total tax
35 923
31 635
49 207
49 208
After tax
78 077
82 365
64 793
64 792
Living cost
15 074
15 074
15 074
15 074
Free-cash
63 003
67 291
49 719
49 718

Estimated living cost  is ₽15074 per week

₽10149
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1166
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽436
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3322
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
₽26814
₽32353
-₽8970
₽17172
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
-
-
-
114 000
regional
-
-
-
4 981
national
-
-
-
1 341
health
-
-
-
256
city
-
-
-
1 202
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.

-
-
-
2 280
pensions
-
-
-
10 487
total
-
-
-
20 547
Employee
71 502
-
102 037
-
regional
2 341
-
4 272
-
city
767
-
1 097
-
health
162
-
229
-
unemployment
-
-
-
-
national
338
-
1 077
-
pensions
6 007
-
8 571
-
total
9 615
-
15 246
-
Employer
71 502
-
102 037
-
unemployment
-
-
-
-
pensions
6 007
-
8 571
-
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.

1 430
-
2 040
-
health
162
-
229
-
total
7 599
-
10 840
-
Corporate
34 113
114 000
-
-
regional
7 215
24 110
-
-
national
2 900
9 690
-
-
total
10 115
33 800
-
-
Dividends
23 998
80 200
-
-
withholding
8 399
28 070
-
-
total
8 399
28 070
-
-
Income
114 000
114 000
114 000
114 000
Total tax
35 728
61 870
26 086
20 547
After tax
78 272
52 130
87 914
93 453
Living cost
61 100
61 100
61 100
61 100
Free-cash
17 172
-8 970
26 814
32 353

Estimated living cost  is ₽61100 per week

₽39732
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽5483
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽750
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽15134
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
₽28781
₽44413
₽40205
₽40674
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

-
-
-
114 000
municipal
-
-
-
20 269
national
-
-
-
14 365
health
-
-
-
1 390
total
-
-
-
36 024
Employee
45 994
-
95 902
-
health
343
-
1 112
-
unemployment
690
-
1 438
-
national
760
-
8 897
-
municipal
7 533
-
15 639
-
pensions
3 104
-
6 473
-
total
12 430
-
33 559
-
Employer
45 994
-
95 902
-
unemployment
299
-
624
-
pensions
7 980
-
16 639
-
accident
46
-
96
-
health
353
-
738
-
total
8 678
-
18 097
-
Corporate
59 328
114 000
-
-
income
11 865
22 799
-
-
total
11 865
22 799
-
-
Dividends

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

35 598
68 401
-
-
national
383
5 120
-
-
municipal
6 407
12 313
-
-
total
6 790
17 433
-
-
Income
114 000
114 000
114 000
114 000
Total tax
39 763
40 232
51 656
36 024
After tax
74 237
73 768
62 344
77 976
Living cost
33 563
33 563
33 563
33 563
Free-cash
40 674
40 205
28 781
44 413

Estimated living cost  is ₽33563 per week

₽21923
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3228
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽534
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7878
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
₽10492
₽18932
₽31965
₽18854
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
-
-
-
114 000
national
-
-
-
39 374
social contributions
-
-
-
18 062
communal

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

-
-
-
5 757
total
-
-
-
63 193
Employee

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

62 532
-
88 296
-
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.

2 938
-
4 149
-
communal

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

3 262
-
4 605
-
unemployment

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

544
-
768
-
national
19 225
-
29 783
-
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.

4 690
-
6 623
-
total
30 659
-
45 928
-
Employer

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

62 532
-
88 296
-
unemployment

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

912
-
1 289
-
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.

5 541
-
7 824
-
surtax
7 090
-
10 014
-
accident

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

813
-
1 148
-
health

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

3 845
-
5 430
-
total
18 201
-
25 705
-
Corporate
33 265
114 000
-
-
income
6 652
22 799
-
-
surtax
133
456
-
-
total
6 785
23 255
-
-
Dividends
26 480
90 745
-
-
withholding

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

7 626
26 905
-
-
total
7 626
26 905
-
-
Income
114 000
114 000
114 000
114 000
Total tax
63 271
50 160
71 633
63 193
After tax
50 729
63 840
42 367
50 807
Living cost
31 875
31 875
31 875
31 875
Free-cash
18 854
31 965
10 492
18 932

Estimated living cost  is ₽31875 per week

₽20531
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2787
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.
₽8058
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
₽23930
₽24892
₽26528
₽25725
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
-
-
-
114 000
municipal
-
-
-
27 233
national
-
-
-
3 483
health
-
-
-
4 884
accident
-
-
-
156
unemployment
-
-
-
78
pensions
-
-
-
8 462
other
-
-
-
9 096
total
-
-
-
53 392
Employee
50 892
-
89 405
-
national
-
-
3 099
-
municipal
15 176
-
26 661
-
total
15 176
-
29 760
-
Employer
50 892
-
89 405
-
unemployment
1 344
-
2 066
-
pensions
5 501
-
8 462
-
other
5 914
-
9 096
-
accident
102
-
156
-
health
3 130
-
4 814
-
total
15 991
-
24 594
-
Corporate
47 118
114 000
-
-
income
10 366
25 080
-
-
total
10 366
25 080
-
-
Dividends
36 752
88 920
-
-
withholding
11 026
26 676
-
-
total
11 026
26 676
-
-
Income
114 000
114 000
114 000
114 000
Total tax
52 559
51 756
54 354
53 392
After tax
61 441
62 244
59 646
60 608
Living cost
35 716
35 716
35 716
35 716
Free-cash
25 725
26 528
23 930
24 892

Estimated living cost  is ₽35716 per week

₽23671
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3505
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.
₽7998
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
₽63580
₽40143
₽30718
-₽19524
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
-
-
-
114 000
income
-
-
-
22 221
social contributions
-
-
-
12 996
total
-
-
-
35 217
Employee
55 404
-
-
-
income
12 221
-
-
-
social contributions
4 543
-
647
-
total
16 764
-
647
-
Employer
55 404
-
-
-
social contributions
78 120
-
11 133
-
total
78 120
-
11 133
-
Corporate
-
114 000
-
-
income
-
25 080
-
-
total
-
25 080
-
-
Dividends
-
88 920
-
-
income
-
19 562
-
-
total
-
19 562
-
-
Income
114 000
114 000
114 000
114 000
Total tax
94 884
44 642
11 780
35 217
After tax
19 116
69 358
102 220
78 783
Living cost
38 640
38 640
38 640
38 640
Free-cash
-19 524
30 718
63 580
40 143

Estimated living cost  is ₽38640 per week

₽25071
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3634
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.
₽9442
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
₽50240
₽51437
₽54940
₽51313
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
-
-
-
114 000
income
-
-
-
17 157
social contributions
-
-
-
14 144
health
-
-
-
2 907
total
-
-
-
34 208
Employee
67 222
67 222
104 541
-
income
7 059
6 223
16 644
-
social contributions
3 267
5 579
7 525
-
health
669
1 143
1 777
-
total
10 995
12 945
25 946
-
Employer
67 222
67 222
104 541
-
social contributions
3 267
5 579
7 525
-
health
728
1 244
1 934
-
total
3 995
6 823
9 459
-
Corporate
70 656
39 955
-
-
income
8 832
4 995
-
-
total
8 832
4 995
-
-
Dividends
61 824
34 959
-
-
withholding
10 510
5 942
-
-
total
10 510
5 942
-
-
Income
114 000
114 000
114 000
114 000
Total tax
34 332
30 705
35 405
34 208
After tax
79 668
83 295
78 595
79 792
Living cost
28 355
28 355
28 355
28 355
Free-cash
51 313
54 940
50 240
51 437

Estimated living cost  is ₽28355 per week

₽19383
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2215
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽476
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6281
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
₽36084
₽46605
₽46827
₽48862
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
-
-
-
114 000
income
-
-
-
28 707
pensions
-
-
-
6 956
total
-
-
-
35 663
Employee
43 557
-
99 923
-
income
7 932
-
21 693
-
health
568
-
1 590
-
pensions
3 324
-
8 824
-
total
11 824
-
32 107
-
Employer
43 557
-
99 923
-
pensions
4 401
-
12 179
-
health
828
-
1 898
-
total
5 229
-
14 077
-
Corporate
65 214
114 000
-
-
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.

12 391
21 659
-
-
total
12 391
21 659
-
-
Dividends
52 823
92 341
-
-
withholding
3 962
13 782
-
-
total
3 962
13 782
-
-
Income
114 000
114 000
114 000
114 000
Total tax
33 406
35 441
46 184
35 663
After tax
80 594
78 559
67 816
78 337
Living cost
31 732
31 732
31 732
31 732
Free-cash
48 862
46 827
36 084
46 605

Estimated living cost  is ₽31732 per week

₽21768
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2918
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽397
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6647
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
₽15281
₽20496
₽25221
₽21244
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
-
-
-
114 000
municipal
-
-
-
761
regional
-
-
-
2 522
national
-
-
-
26 074
social contributions
-
-
-
29 321
total
-
-
-
58 678
Employee
73 666
-
114 000
-
regional
1 112
-
2 164
-
social contributions
24 840
-
38 442
-
national
12 449
-
22 607
-
municipal
440
-
680
-
total
38 841
-
63 893
-
Employer
73 666
-
114 000
-
total
-
-
-
-
Corporate
40 334
114 000
-
-
nationa
9 680
27 360
-
-
municipal
1 944
5 494
-
-
total
11 624
32 854
-
-
Dividends
28 710
81 146
-
-
withholding
7 465
21 099
-
-
total
7 465
21 099
-
-
Income
114 000
114 000
114 000
114 000
Total tax
57 930
53 953
63 893
58 678
After tax
56 070
60 047
50 107
55 322
Living cost
34 826
34 826
34 826
34 826
Free-cash
21 244
25 221
15 281
20 496

Estimated living cost  is ₽34826 per week

₽24463
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2396
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽526
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7440
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
₽42834
₽60016
-₽8789
₽6469
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
-
-
-
114 000
income
-
-
-
30 254
health
-
-
-
1 787
accident
-
-
-
207
pensions
-
-
-
3 409
other
-
-
-
304
total
-
-
-
35 961
Employee
28 351
-
100 821
-
income
3 890
-
22 169
-
health
3 246
-
11 544
-
pensions
3 192
-
6 250
-
total
10 328
-
39 963
-
Employer
28 351
-
100 821
-
unemployment
695
-
2 470
-
pensions
4 610
-
9 026
-
accident
473
-
1 684
-
total
5 778
-
13 180
-
Corporate
79 871
114 000
-
-
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.

71 884
102 600
-
-
total
71 884
102 600
-
-
Dividends
7 987
11 400
-
-
withholding
1 518
2 166
-
-
total
1 518
2 166
-
-
Income
114 000
114 000
114 000
114 000
Total tax
89 508
104 766
53 143
35 961
After tax
24 492
9 234
60 857
78 039
Living cost
18 023
18 023
18 023
18 023
Free-cash
6 469
-8 789
42 834
60 016

Estimated living cost  is ₽18023 per week

₽13209
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽999
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽376
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3439
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
₽41779
₽31253
₽24983
₽36422
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.

-
-
-
114 000
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.

-
-
-
30 804
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.

-
-
-
5 972
trade
-
-
-
10 526
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.

-
-
-
1 694
total
-
-
-
48 996
Employee

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

43 497
-
114 000
-
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.

3 577
-
30 804
-
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.

5 972
-
5 972
-
surtax

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

197
-
1 694
-
total
9 746
-
38 470
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
70 503
114 000
-
-
chamber of commerce
236
300
-
-
income
10 576
17 101
-
-
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.

582
941
-
-
trade
10 116
16 359
-
-
total
21 510
34 701
-
-
Dividends
48 993
79 299
-
-
withholding
11 916
19 493
-
-
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.

655
1 072
-
-
total
12 571
20 565
-
-
Income
114 000
114 000
114 000
114 000
Total tax
43 827
55 266
38 470
48 996
After tax
70 173
58 734
75 530
65 004
Living cost
33 751
33 751
33 751
33 751
Free-cash
36 422
24 983
41 779
31 253

Estimated living cost  is ₽33751 per week

₽23282
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3631
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽489
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6347
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
₽45766
₽15728
₽73014
₽65843
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.

-
-
-
114 000
microenterprise
-
-
-
-
income
-
-
-
17 520
social contributions

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

-
-
-
33 495
surtax
-
-
-
29 070
total
-
-
-
80 085
Employee
25 545
-
91 869
-
income
4 547
-
17 810
-
social contributions

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

2 810
-
10 106
-
surtax
-
-
-
-
total
7 357
-
27 916
-
Employer
25 545
-
91 869
-
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.

6 153
-
22 131
-
surtax
-
-
-
-
total
6 153
-
22 131
-
Corporate
82 302
114 000
-
-
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%.

16 460
22 799
-
-
total
16 460
22 799
-
-
Dividends

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

65 842
91 201
-
-
total
-
-
-
-
Income
114 000
114 000
114 000
114 000
Total tax
29 970
22 799
50 047
80 085
After tax
84 030
91 201
63 953
33 915
Living cost
18 187
18 187
18 187
18 187
Free-cash
65 843
73 014
45 766
15 728

Estimated living cost  is ₽18187 per week

₽11603
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1732
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽413
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4439
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
₽55271
₽56079
₽59782
₽57918
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
-
-
-
114 000
income
-
-
-
32 281
health
-
-
-
6 004
pensions
-
-
-
8 282
total
-
-
-
46 567
Employee
17 293
-
104 683
-
income
3 345
-
31 847
-
health
865
-
2 070
-
unemployment
173
-
414
-
pensions
1 556
-
3 727
-
total
5 939
-
38 058
-
Employer
17 293
-
104 683
-
unemployment
346
-
828
-
pensions
1 902
-
4 555
-
health
1 643
-
3 934
-
total
3 891
-
9 317
-
Corporate
92 816
114 000
-
-
income
20 419
25 080
-
-
total
20 419
25 080
-
-
Dividends
72 397
88 920
-
-
withholding
14 479
17 784
-
-
total
14 479
17 784
-
-
Income
114 000
114 000
114 000
114 000
Total tax
44 728
42 864
47 375
46 567
After tax
69 272
71 136
66 625
67 433
Living cost
11 354
11 354
11 354
11 354
Free-cash
57 918
59 782
55 271
56 079

Estimated living cost  is ₽11354 per week

₽6747
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽920
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽260
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3426
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
₽32913
₽34799
₽52068
₽49289
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
-
-
-
114 000
income
-
-
-
25 032
health
-
-
-
8 094
unemployment
-
-
-
199
surtax
-
-
-
3 441
pensions
-
-
-
22 799
other
-
-
-
-
total
-
-
-
59 565
Employee
29 440
-
94 175
-
other
-
-
-
-
income
4 935
-
23 245
-
health
752
-
2 402
-
unemployment
2 049
-
6 555
-
surtax
105
-
3 144
-
pensions
1 964
-
6 281
-
total
9 805
-
41 627
-
Employer
29 440
-
94 175
-
unemployment
934
-
2 986
-
pensions
3 925
-
12 553
-
other
-
-
-
-
health
1 339
-
4 285
-
total
6 198
-
19 824
-
Corporate
78 362
114 000
-
-
income
20 374
29 641
-
-
total
20 374
29 641
-
-
Dividends
57 988
84 359
-
-
withholding
8 698
12 655
-
-
total
8 698
12 655
-
-
Income
114 000
114 000
114 000
114 000
Total tax
45 075
42 296
61 451
59 565
After tax
68 925
71 704
52 549
54 435
Living cost
19 636
19 636
19 636
19 636
Free-cash
49 289
52 068
32 913
34 799

Estimated living cost  is ₽19636 per week

₽11855
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1707
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽456
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5619
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
₽3305
₽29626
₽35663
₽35230
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
-
-
-
114 000
income
-
-
-
23 960
chamber of commerce
-
-
-