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
₽ 136000
per

Your estimated
City
free-cash

Dresden , Germany
₽38233
₽49348
₽45087
₽59151
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.

-
-
-
136 000
trade
-
-
-
14 064
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.

-
-
-
37 500
health

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

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

-
-
-
6 862
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.

-
-
-
2 062
total
-
-
-
60 488
Employee

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

38 419
-
136 000
-
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.

6 862
-
6 862
-
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.

59
-
2 062
-
income

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

1 073
-
37 500
-
total
7 994
-
46 424
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
97 581
136 000
-
-
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.

804
1 123
-
-
income
14 637
20 400
-
-
trade
15 369
21 420
-
-
chamber of commerce
294
349
-
-
total
31 104
43 292
-
-
Dividends
66 476
92 709
-
-
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.

892
1 254
-
-
withholding
16 237
22 796
-
-
total
17 129
24 050
-
-
Income
136 000
136 000
136 000
136 000
Total tax
56 227
67 342
46 424
60 488
After tax
79 773
68 658
89 576
75 512
Living cost
30 425
30 425
30 425
30 425
Free-cash
49 348
38 233
59 151
45 087

Estimated living cost  is ₽30425 per week

₽19138
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3547
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽568
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.
₽7171
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Dresden model

Close
Reykjavik , Iceland
₽34185
₽33341
₽30277
₽31344
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
-
-
-
136 000
municipal
-
-
-
14 615
pensions
-
-
-
16 320
national
-
-
-
22 647
social contributions
-
-
-
1 462
total
-
-
-
55 044
Employee
78 562
-
117 571
-
municipal
9 704
-
15 141
-
pensions
3 142
-
4 703
-
national
15 037
-
23 463
-
total
27 883
-
43 307
-
Employer
78 562
-
117 571
-
social contributions
845
-
1 264
-
pensions
6 285
-
9 406
-
total
7 130
-
10 670
-
Corporate
45 123
136 000
-
-
income

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

9 025
27 200
-
-
total
9 025
27 200
-
-
Dividends
36 099
108 800
-
-
withholding
7 942
23 936
-
-
total
7 942
23 936
-
-
Income
136 000
136 000
136 000
136 000
Total tax
51 980
51 136
53 977
55 044
After tax
84 020
84 864
82 023
80 956
Living cost
50 679
50 679
50 679
50 679
Free-cash
33 341
34 185
31 344
30 277

Estimated living cost  is ₽50679 per week

₽34446
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4711
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽759
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.
₽10764
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Reykjavik model

Close
Riga , Latvia
₽87904
₽79663
₽20652
₽55354
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.

-
-
-
136 000
microenterprise
-
-
-
-
income
-
-
-
21 284
surtax
-
-
-
34 681
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.

-
-
-
38 486
total
-
-
-
94 451
Employee
29 351
-
109 598
-
social contributions

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

3 229
-
12 057
-
surtax
-
-
-
-
income
5 225
-
21 290
-
total
8 454
-
33 347
-
Employer
29 351
-
109 598
-
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.

7 070
-
26 402
-
surtax
-
-
-
-
total
7 070
-
26 402
-
Corporate
99 579
136 000
-
-
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%.

19 916
27 199
-
-
total
19 916
27 199
-
-
Dividends

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

79 663
108 801
-
-
total
-
-
-
-
Income
136 000
136 000
136 000
136 000
Total tax
35 440
27 199
59 749
94 451
After tax
100 560
108 801
76 251
41 549
Living cost
20 897
20 897
20 897
20 897
Free-cash
79 663
87 904
55 354
20 652

Estimated living cost  is ₽20897 per week

₽13332
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1990
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽475
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.
₽5101
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Riga model

Close
Rotterdam , Netherlands
₽24644
₽18490
₽35852
₽37059
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
-
-
-
136 000
income
-
-
-
33 914
pensions
-
-
-
11 769
health
-
-
-
12 386
total
-
-
-
58 069
Employee
85 778
85 778
117 333
-
health
13 166
11 199
12 386
-
income

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

14 040
14 040
14 040
-
pensions
15 440
11 769
11 769
-
total
42 646
37 008
38 195
-
Employer
85 778
85 778
117 333
-
unemployment
3 088
3 088
3 837
-
pensions
5 970
5 970
7 421
-
health
5 963
5 963
7 409
-
total
15 021
15 021
18 667
-
Corporate
36 254
35 202
-
-
income
7 251
7 039
-
-
total
7 251
7 039
-
-
Dividends
29 003
28 162
-
-
income
6 163
5 985
-
-
withholding
4 350
4 224
-
-
total
10 513
10 209
-
-
Income
136 000
136 000
136 000
136 000
Total tax
75 431
69 277
56 862
58 069
After tax
60 569
66 723
79 138
77 931
Living cost
42 079
42 079
42 079
42 079
Free-cash
18 490
24 644
37 059
35 852

Estimated living cost  is ₽42079 per week

₽29820
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3793
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽669
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.
₽7796
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Rotterdam model

Close
Stockholm , Sweden
₽35294
₽34421
₽32995
₽31944
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
-
-
-
136 000
municipal
-
-
-
33 178
accident
-
-
-
171
pensions
-
-
-
9 231
other
-
-
-
9 923
unemployment
-
-
-
85
health
-
-
-
5 328
national
-
-
-
6 127
total
-
-
-
64 043
Employee
55 518
-
109 170
-
municipal
16 555
-
32 554
-
national
-
-
5 709
-
total
16 555
-
38 263
-
Employer
55 518
-
109 170
-
accident
111
-
171
-
other
6 451
-
9 923
-
unemployment
1 466
-
2 254
-
pensions
6 001
-
9 231
-
health
3 414
-
5 252
-
total
17 443
-
26 831
-
Corporate
63 039
136 000
-
-
income
13 868
29 920
-
-
total
13 868
29 920
-
-
Dividends
49 170
106 080
-
-
withholding
14 751
31 824
-
-
total
14 751
31 824
-
-
Income
136 000
136 000
136 000
136 000
Total tax
62 617
61 744
65 094
64 043
After tax
73 383
74 256
70 906
71 957
Living cost
38 962
38 962
38 962
38 962
Free-cash
34 421
35 294
31 944
32 995

Estimated living cost  is ₽38962 per week

₽25823
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3823
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽592
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.
₽8725
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Stockholm model

Close
Hamburg , Germany
₽28500
₽42615
₽35427
₽50116
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.

-
-
-
136 000
trade
-
-
-
14 689
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.

-
-
-
37 500
health

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

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

-
-
-
6 862
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.

-
-
-
2 062
total
-
-
-
61 113
Employee

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

50 939
-
136 000
-
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.

6 862
-
6 862
-
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.

240
-
2 062
-
income

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

4 377
-
37 500
-
total
11 479
-
46 424
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
85 061
136 000
-
-
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.

701
1 123
-
-
income
12 760
20 400
-
-
trade
13 993
22 373
-
-
chamber of commerce
273
345
-
-
total
27 727
44 241
-
-
Dividends
57 334
91 760
-
-
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.

768
1 241
-
-
withholding
13 951
22 558
-
-
total
14 719
23 799
-
-
Income
136 000
136 000
136 000
136 000
Total tax
53 925
68 040
46 424
61 113
After tax
82 075
67 960
89 576
74 887
Living cost
39 460
39 460
39 460
39 460
Free-cash
42 615
28 500
50 116
35 427

Estimated living cost  is ₽39460 per week

₽26391
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4161
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽589
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.
₽8319
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Hamburg model

Close
Limassol , Cyprus
₽66767
₽62601
₽62426
₽61114
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
-
-
-
136 000
income
-
-
-
21 275
health
-
-
-
3 467
social contributions
-
-
-
16 252
total
-
-
-
40 994
Employee
77 239
77 239
125 040
-
social contributions
3 753
6 410
8 646
-
health
768
1 313
2 125
-
income
8 111
7 150
20 575
-
total
12 632
14 873
31 346
-
Employer
77 239
77 239
125 040
-
social contributions
3 753
6 410
8 646
-
health
837
1 430
2 314
-
total
4 590
7 840
10 960
-
Corporate
86 198
50 921
-
-
income
10 776
6 365
-
-
total
10 776
6 365
-
-
Dividends
75 422
44 556
-
-
withholding
12 821
7 575
-
-
total
12 821
7 575
-
-
Income
136 000
136 000
136 000
136 000
Total tax
40 819
36 653
42 306
40 994
After tax
95 181
99 347
93 694
95 006
Living cost
32 580
32 580
32 580
32 580
Free-cash
62 601
66 767
61 114
62 426

Estimated living cost  is ₽32580 per week

₽22272
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2545
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽547
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.
₽7217
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Limassol model

Close
Budapest , Hungary
₽58256
₽58636
₽75987
₽60613
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
-
-
-
136 000
income
-
-
-
16 626
pensions
-
-
-
13 600
unemployment
-
-
-
2 040
health
-
-
-
9 520
total
-
-
-
41 786
Employee

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

The minimum wage is 138,000 HUF per month.

26 310
10 471
113 808
-
health
1 842
733
7 967
-
income
3 216
1 280
13 913
-
pensions
2 631
1 047
11 381
-
unemployment
395
157
1 707
-
total
8 084
3 217
34 968
-
Employer

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

The minimum wage is 138,000 HUF per month.

26 310
10 471
113 808
-
pensions
5 131
2 042
22 192
-
total
5 131
2 042
22 192
-
Corporate
104 559
123 487
-
-
income
9 410
11 114
-
-
total
9 410
11 114
-
-
Dividends
95 149
112 373
-
-
social contributions
18 434
21 793
-
-
withholding
18 078
21 351
-
-
total
36 512
43 144
-
-
Income
136 000
136 000
136 000
136 000
Total tax
59 137
59 517
57 160
41 786
After tax
76 863
76 483
78 840
94 214
Living cost
18 227
18 227
18 227
18 227
Free-cash
58 636
58 256
60 613
75 987

Estimated living cost  is ₽18227 per week

₽12438
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1491
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽364
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.
₽3933
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Budapest model

Close
Tallinn , Estonia
₽84539
₽78298
₽48634
₽54126
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
-
-
-
136 000
income
-
-
-
18 223
pensions
-
-
-
27 201
health
-
-
-
17 680
total
-
-
-
63 104
Employee
28 495
-
101 643
-
income
3 208
-
19 597
-
pensions
570
-
2 032
-
unemployment
456
-
1 626
-
total
4 234
-
23 255
-
Employer
28 495
-
101 643
-
unemployment
229
-
814
-
pensions
5 699
-
20 329
-
health
3 704
-
13 214
-
total
9 632
-
34 357
-
Corporate
97 873
136 000
-
-
income
19 574
27 199
-
-
total
19 574
27 199
-
-
Dividends
78 298
108 801
-
-
total
-
-
-
-
Income
136 000
136 000
136 000
136 000
Total tax
33 440
27 199
57 612
63 104
After tax
102 560
108 801
78 388
72 896
Living cost
24 262
24 262
24 262
24 262
Free-cash
78 298
84 539
54 126
48 634

Estimated living cost  is ₽24262 per week

₽16641
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1445
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽488
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.
₽5688
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Tallinn model

Close
Gdansk , Poland
-₽11028
₽7634
₽71073
₽50406
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
-
-
-
136 000
accident
-
-
-
253
income
-
-
-
35 905
pensions
-
-
-
4 169
other
-
-
-
371
health
-
-
-
2 185
total
-
-
-
42 883
Employee
34 676
-
120 016
-
health
3 970
-
13 742
-
income
4 757
-
26 180
-
pensions
3 905
-
7 645
-
total
12 632
-
47 567
-
Employer
34 676
-
120 016
-
accident
579
-
2 004
-
unemployment
850
-
2 940
-
pensions
5 639
-
11 039
-
total
7 068
-
15 983
-
Corporate
94 257
136 000
-
-
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.

84 831
122 400
-
-
total
84 831
122 400
-
-
Dividends
9 426
13 600
-
-
withholding
1 791
2 584
-
-
total
1 791
2 584
-
-
Income
136 000
136 000
136 000
136 000
Total tax
106 322
124 984
63 550
42 883
After tax
29 678
11 016
72 450
93 117
Living cost
22 044
22 044
22 044
22 044
Free-cash
7 634
-11 028
50 406
71 073

Estimated living cost  is ₽22044 per week

₽16156
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1221
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽460
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.
₽4207
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Gdansk model

Close
Batumi , Georgia
₽120100
₽118394
₽125540
₽99700
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%.

-
-
-
136 000
microenterprise

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

-
-
-
1 360
total
-
-
-
1 360
Employee
11 374
-
136 000
-
income
2 275
-
27 200
-
total
2 275
-
27 200
-
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%.

124 626
136 000
-
-
total
-
-
-
-
Dividends
124 626
136 000
-
-
withholding
6 231
6 800
-
-
total
6 231
6 800
-
-
Income
136 000
136 000
136 000
136 000
Total tax
8 506
6 800
27 200
1 360
After tax
127 494
129 200
108 800
134 640
Living cost
9 100
9 100
9 100
9 100
Free-cash
118 394
120 100
99 700
125 540

Estimated living cost  is ₽9100 per week

₽5639
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽756
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽250
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.
₽2454
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Batumi model

Close
Bratislava , Slovakia
₽73155
₽66371
₽45674
₽51296
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
-
-
-
136 000
income
-
-
-
18 479
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.

-
-
-
32 639
other
-
-
-
6 460
health
-
-
-
5 983
total
-
-
-
63 561
Employee
36 471
-
108 625
-
health
511
-
1 521
-
income
6 279
-
20 352
-
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.

2 552
-
7 604
-
unemployment
364
-
1 087
-
total
9 706
-
30 564
-
Employer
36 471
-
108 625
-
accident
292
-
869
-
other
1 824
-
5 431
-
unemployment
364
-
1 087
-
pensions

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

6 201
-
18 467
-
health
511
-
1 521
-
total
9 192
-
27 375
-
Corporate
90 337
136 000
-
-
income
18 970
28 560
-
-
total
18 970
28 560
-
-
Dividends
71 367
107 440
-
-
withholding
4 996
7 520
-
-
total
4 996
7 520
-
-
Income
136 000
136 000
136 000
136 000
Total tax
42 864
36 080
57 939
63 561
After tax
93 136
99 920
78 061
72 439
Living cost
26 765
26 765
26 765
26 765
Free-cash
66 371
73 155
51 296
45 674

Estimated living cost  is ₽26765 per week

₽18911
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1807
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽431
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.
₽5616
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Bratislava model

Close
London , United Kingdom
₽26320
₽21025
₽26150
₽13614
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
-
-
-
136 000
income
-
-
-
34 546
pensions
-
-
-
8 211
total
-
-
-
42 757
Employee
94 927
-
119 180
-
health
1 564
-
1 887
-
income
17 112
-
26 188
-
pensions
9 158
-
10 398
-
total
27 834
-
38 473
-
Employer
94 927
-
119 180
-
pensions
11 208
-
14 555
-
health
1 803
-
2 265
-
total
13 011
-
16 820
-
Corporate
28 062
136 000
-
-
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.

5 331
25 841
-
-
total
5 331
25 841
-
-
Dividends
22 731
110 159
-
-
withholding
1 706
16 746
-
-
total
1 706
16 746
-
-
Income
136 000
136 000
136 000
136 000
Total tax
47 882
42 587
55 293
42 757
After tax
88 118
93 413
80 707
93 243
Living cost
67 093
67 093
67 093
67 093
Free-cash
21 025
26 320
13 614
26 150

Estimated living cost  is ₽67093 per week

₽50274
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽7883
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽546
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.
₽8391
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Additional information

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

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

Source of data for London model

Close
Varna , Bulgaria
₽103112
₽98448
₽93066
₽97958
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
-
-
-
136 000
income
-
-
-
20 400
pensions

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

-
-
-
5 192
unemployment
-
-
-
140
health
-
-
-
4 034
total
-
-
-
29 766
Employee
17 436
-
129 117
-
health
802
-
1 614
-
accident

We are using the highest rate at 1.1%.

192
-
386
-
income
1 743
-
12 911
-
pensions

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

1 531
-
3 080
-
total
4 268
-
17 991
-
Employer
17 436
-
129 117
-
accident

We are using the highest rate at 1.1%.

192
-
386
-
unemployment
104
-
210
-
pensions

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

1 922
-
3 866
-
health
1 203
-
2 421
-
total
3 421
-
6 883
-
Corporate
115 143
136 000
-
-
income
11 514
13 600
-
-
total
11 514
13 600
-
-
Dividends
103 629
122 400
-
-
withholding
5 181
6 120
-
-
total
5 181
6 120
-
-
Income
136 000
136 000
136 000
136 000
Total tax
24 384
19 720
24 874
29 766
After tax
111 616
116 280
111 126
106 234
Living cost
13 168
13 168
13 168
13 168
Free-cash
98 448
103 112
97 958
93 066

Estimated living cost  is ₽13168 per week

₽7687
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽940
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽349
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.
₽4191
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Varna model

Close
Amsterdam , Netherlands
₽11024
₽13552
₽22232
₽23439
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
-
-
-
136 000
income
-
-
-
33 914
pensions
-
-
-
11 769
health
-
-
-
12 386
total
-
-
-
58 069
Employee
93 127
85 778
117 333
-
health
11 618
11 199
12 386
-
income

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

14 040
14 040
14 040
-
pensions
11 769
11 769
11 769
-
total
37 427
37 008
38 195
-
Employer
93 127
85 778
117 333
-
unemployment
3 353
3 088
3 837
-
pensions
6 481
5 970
7 421
-
health
6 471
5 963
7 409
-
total
16 305
15 021
18 667
-
Corporate
26 567
35 202
-
-
income
5 314
7 039
-
-
total
5 314
7 039
-
-
Dividends
21 253
28 162
-
-
income
4 516
5 985
-
-
withholding
3 187
4 224
-
-
total
7 703
10 209
-
-
Income
136 000
136 000
136 000
136 000
Total tax
66 749
69 277
56 862
58 069
After tax
69 251
66 723
79 138
77 931
Living cost
55 699
55 699
55 699
55 699
Free-cash
13 552
11 024
23 439
22 232

Estimated living cost  is ₽55699 per week

₽41088
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4975
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽639
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.
₽8999
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Amsterdam model

Close
Brno , Czech Republic
₽69616
₽61046
₽46596
₽44996
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
-
-
-
136 000
income
-
-
-
12 461
health
-
-
-
18 360
solidarity contribution
-
-
-
-
social contributions
-
-
-
34 563
total
-
-
-
65 384
Employee
35 323
-
101 493
-
social contributions
2 296
-
6 597
-
health
4 769
-
13 701
-
solidarity contribution
-
-
-
-
income
4 239
-
12 179
-
total
11 304
-
32 477
-
Employer
35 323
-
101 493
-
social contributions
8 831
-
25 373
-
health
3 179
-
9 134
-
total
12 010
-
34 507
-
Corporate
88 667
136 000
-
-
income
16 847
25 840
-
-
total
16 847
25 840
-
-
Dividends
71 820
110 160
-
-
withholding
10 773
16 524
-
-
total
10 773
16 524
-
-
Income
136 000
136 000
136 000
136 000
Total tax
50 934
42 364
66 984
65 384
After tax
85 066
93 636
69 016
70 616
Living cost
24 020
24 020
24 020
24 020
Free-cash
61 046
69 616
44 996
46 596

Estimated living cost  is ₽24020 per week

₽16684
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1709
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽472
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.
₽5154
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Brno model

Close
Milan , Italy
₽30176
₽24932
₽24892
₽18420
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
-
-
-
136 000
municipal
-
-
-
808
regional
-
-
-
1 563
national
-
-
-
31 374
social contributions
-
-
-
34 978
total
-
-
-
68 723
Employee
89 271
-
136 000
-
social contributions
30 102
-
45 859
-
regional
842
-
1 376
-
municipal
473
-
721
-
national
15 469
-
27 239
-
total
46 886
-
75 195
-
Employer
89 271
-
136 000
-
total
-
-
-
-
Corporate
46 729
136 000
-
-
nationa
11 214
32 639
-
-
municipal
1 822
5 305
-
-
total
13 036
37 944
-
-
Dividends
33 693
98 056
-
-
withholding
8 761
25 495
-
-
total
8 761
25 495
-
-
Income
136 000
136 000
136 000
136 000
Total tax
68 683
63 439
75 195
68 723
After tax
67 317
72 561
60 805
67 277
Living cost
42 385
42 385
42 385
42 385
Free-cash
24 932
30 176
18 420
24 892

Estimated living cost  is ₽42385 per week

₽29546
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2779
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽650
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.
₽9409
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Milan model

Close
Thessaloniki , Greece
₽63378
₽60252
₽42364
₽39867
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
-
-
-
136 000
income
-
-
-
30 644
pensions
-
-
-
26 812
other
-
-
-
-
unemployment
-
-
-
229
health
-
-
-
9 518
surtax
-
-
-
4 268
total
-
-
-
71 471
Employee
33 217
-
112 352
-
other
-
-
-
-
health
848
-
2 865
-
surtax
109
-
3 871
-
income
5 568
-
28 272
-
pensions
2 215
-
7 493
-
unemployment
2 312
-
7 819
-
total
11 052
-
50 320
-
Employer
33 217
-
112 352
-
other
-
-
-
-
unemployment
1 052
-
3 561
-
pensions
4 428
-
14 977
-
health
1 512
-
5 110
-
total
6 992
-
23 648
-
Corporate
95 791
136 000
-
-
income
24 906
35 360
-
-
total
24 906
35 360
-
-
Dividends
70 885
100 640
-
-
withholding
10 633
15 097
-
-
total
10 633
15 097
-
-
Income
136 000
136 000
136 000
136 000
Total tax
53 583
50 457
73 968
71 471
After tax
82 417
85 543
62 032
64 529
Living cost
22 165
22 165
22 165
22 165
Free-cash
60 252
63 378
39 867
42 364

Estimated living cost  is ₽22165 per week

₽13553
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2045
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽511
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.
₽6056
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Source of data for Thessaloniki model

Close
Cambridge , United Kingdom
₽47577
₽48164
₽47407
₽34871
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
-
-
-
136 000
income
-
-
-
34 546
pensions
-
-
-
8 211
total
-
-
-
42 757
Employee
63 617
-
119 180
-
health
924
-
1 887
-
income
11 458
-
26 188
-
pensions
5 400
-
10 398
-
total
17 782
-
38 473
-
Employer
63 617
-
119 180
-
pensions
6 887
-
14 555
-
health
1 209
-
2 265
-
total
8 096
-
16 820
-
Corporate
64 287
136 000
-
-
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.

12 216
25 841
-
-
total
12 216
25 841
-
-
Dividends
52 072
110 159
-
-
withholding
3 906
16 746
-
-
total
3 906
16 746
-
-
Income
136 000
136 000
136 000
136 000
Total tax
42 000
42 587
55 293
42 757
After tax
94 000
93 413
80 707
93 243
Living cost
45 836
45 836
45 836
45 836
Free-cash
48 164
47 577
34 871
47 407

Estimated living cost  is ₽45836 per week

₽34340
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3436
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽479
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.
₽7580
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Additional information

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

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

Source of data for Cambridge model

Close
Zurich , Switzerland
-₽14206
₽18483
₽35369
₽28758
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
-
-
-
136 000
city
-
-
-
1 434
pensions
-
-
-
12 510
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.

-
-
-
2 719
regional
-
-
-
5 765
health
-
-
-
306
national
-
-
-
1 503
total
-
-
-
24 237
Employee
89 401
-
121 728
-
city
959
-
1 307
-
regional
2 927
-
4 919
-
health
202
-
275
-
pensions
7 511
-
10 224
-
unemployment
-
-
-
-
national
423
-
1 189
-
total
12 022
-
17 914
-
Employer
89 401
-
121 728
-
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.

1 787
-
2 435
-
unemployment
-
-
-
-
pensions
7 511
-
10 224
-
health
202
-
275
-
total
9 500
-
12 934
-
Corporate
36 116
136 000
-
-
regional
7 638
28 764
-
-
national
3 071
11 561
-
-
total
10 709
40 325
-
-
Dividends
25 407
95 675
-
-
withholding
8 892
33 487
-
-
total
8 892
33 487
-
-
Income
136 000
136 000
136 000
136 000
Total tax
41 123
73 812
30 848
24 237
After tax
94 877
62 188
105 152
111 763
Living cost
76 394
76 394
76 394
76 394
Free-cash
18 483
-14 206
28 758
35 369

Estimated living cost  is ₽76394 per week

₽49678
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽6856
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽938
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.
₽18922
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Additional information

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

Source of data for Zurich model

Close
Munich , Germany
₽21246
₽37534
₽28247
₽43561
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.

-
-
-
136 000
trade
-
-
-
15 314
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.

-
-
-
37 500
health

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

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

-
-
-
6 862
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.

-
-
-
2 062
total
-
-
-
61 738
Employee

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

60 367
-
136 000
-
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.

6 862
-
6 862
-
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.

391
-
2 062
-
income

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

7 099
-
37 500
-
total
14 352
-
46 424
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
75 633
136 000
-
-
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.

623
1 123
-
-
income
11 346
20 400
-
-
trade
12 972
23 324
-
-
chamber of commerce
259
343
-
-
total
25 200
45 190
-
-
Dividends
50 434
90 810
-
-
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.

673
1 228
-
-
withholding
12 226
22 321
-
-
total
12 899
23 549
-
-
Income
136 000
136 000
136 000
136 000
Total tax
52 451
68 739
46 424
61 738
After tax
83 549
67 261
89 576
74 262
Living cost
46 015
46 015
46 015
46 015
Free-cash
37 534
21 246
43 561
28 247

Estimated living cost  is ₽46015 per week

₽33608
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3681
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽599
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.
₽8130
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Munich model

Close
Nice , France
₽34178
₽40110
₽42938
₽44962
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
-
-
-
136 000
income
-
-
-
17 982
pensions
-
-
-
28 153
other
-
-
-
4 216
health
-
-
-
4 472
surtax
-
-
-
-
social contributions
-
-
-
3 873
total
-
-
-
58 696
Employee
42 990
-
107 669
-
social contributions
1 226
-
3 067
-
surtax
-
-
-
-
income
2 537
-
18 789
-
pensions
4 861
-
6 485
-
total
8 624
-
28 341
-
Employer
42 990
-
107 669
-
other
1 483
-
3 773
-
social contributions
130
-
322
-
unemployment
1 740
-
4 361
-
pensions
7 062
-
11 098
-
health
3 010
-
8 777
-
total
13 425
-
28 331
-
Corporate
79 585
136 000
-
-
surtax
-
-
-
-
income
22 283
38 080
-
-
total
22 283
38 080
-
-
Dividends
57 302
97 920
-
-
surtax
-
-
-
-
social contributions
9 857
16 843
-
-
withholding
7 335
12 533
-
-
total
17 192
29 376
-
-
Income
136 000
136 000
136 000
136 000
Total tax
61 524
67 456
56 672
58 696
After tax
74 476
68 544
79 328
77 304
Living cost
34 366
34 366
34 366
34 366
Free-cash
40 110
34 178
44 962
42 938

Estimated living cost  is ₽34366 per week

₽21669
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2794
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽585
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.
₽9319
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Nice model

Close
Marseille , France
₽37583
₽43162
₽46343
₽48367
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
-
-
-
136 000
income
-
-
-
17 982
pensions
-
-
-
28 153
other
-
-
-
4 216
health
-
-
-
4 472
surtax
-
-
-
-
social contributions
-
-
-
3 873
total
-
-
-
58 696
Employee
38 374
-
107 669
-
social contributions
1 094
-
3 067
-
surtax
-
-
-
-
income
1 979
-
18 789
-
pensions
4 340
-
6 485
-
total
7 413
-
28 341
-
Employer
38 374
-
107 669
-
other
1 325
-
3 773
-
social contributions
114
-
322
-
unemployment
1 554
-
4 361
-
pensions
6 306
-
11 098
-
health
2 686
-
8 777
-
total
11 985
-
28 331
-
Corporate
85 641
136 000
-
-
surtax
-
-
-
-
income
23 980
38 080
-
-
total
23 980
38 080
-
-
Dividends
61 662
97 920
-
-
surtax
-
-
-
-
social contributions
10 606
16 843
-
-
withholding
7 893
12 533
-
-
total
18 499
29 376
-
-
Income
136 000
136 000
136 000
136 000
Total tax
61 877
67 456
56 672
58 696
After tax
74 123
68 544
79 328
77 304
Living cost
30 961
30 961
30 961
30 961
Free-cash
43 162
37 583
48 367
46 343

Estimated living cost  is ₽30961 per week

₽17956
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3145
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽587
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.
₽9274
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Marseille model

Close
Vilnius , Lithuania
₽61674
₽62196
₽66039
₽64436
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
-
-
-
136 000
income
-
-
-
20 400
health
-
-
-
9 493
social contributions
-
-
-
18 768
total
-
-
-
48 661
Employee
34 058
-
136 000
-
social contributions
4 701
-
18 768
-
health
2 377
-
9 493
-
income
5 680
-
22 003
-
total
12 758
-
50 264
-
Employer
34 058
-
136 000
-
total
-
-
-
-
Corporate
101 942
136 000
-
-
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%.

5 097
6 799
-
-
total
5 097
6 799
-
-
Dividends
96 845
129 201
-
-
health
6 759
9 018
-
-
social contributions
13 364
17 830
-
-
withholding
14 527
19 380
-
-
total
34 650
46 228
-
-
Income
136 000
136 000
136 000
136 000
Total tax
52 505
53 027
50 264
48 661
After tax
83 495
82 973
85 736
87 339
Living cost
21 300
21 300
21 300
21 300
Free-cash
62 196
61 674
64 436
66 039

Estimated living cost  is ₽21300 per week

₽14254
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1313
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽490
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.
₽5240
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Vilnius model

Close
Vienna , Austria
₽40245
₽38691
₽33384
₽1292
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
-
-
-
136 000
chamber of commerce
-
-
-
543
income
-
-
-
29 635
pensions
-
-
-
21 709
unemployment
-
-
-
6 161
health
-
-
-
8 976
surtax
-
-
-
198
total
-
-
-
67 222
Employee
50 199
40 030
105 452
-
other
501
400
1 054
-
health
1 942
1 550
4 081
-
income
5 715
2 953
24 260
-
pensions
5 141
4 098
10 798
-
unemployment
1 506
1 201
3 164
-
total
14 805
10 202
43 357
-
Employer
50 199
40 030
105 452
-
accident
652
520
1 371
-
other
2 385
1 900
5 009
-
chamber of commerce
200
160
421
-
unemployment
1 506
1 201
3 164
-
surtax
198
198
198
-
pensions
6 300
5 025
13 235
-
payroll
1 506
1 201
3 164
-
health
1 897
1 514
3 986
-
total
14 644
11 719
30 548
-
Corporate
71 158
84 251
101 639
-
income

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

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

17 790
21 063
25 409
-
total
17 790
21 063
25 409
-
Dividends
53 368
63 188
-
-
withholding
14 676
17 377
-
-
total
14 676
17 377
-
-
Income
136 000
136 000
136 000
136 000
Total tax
61 915
60 361
99 314
67 222
After tax
74 085
75 639
36 686
68 778
Living cost
35 394
35 394
35 394
35 394
Free-cash
38 691
40 245
1 292
33 384

Estimated living cost  is ₽35394 per week

₽23606
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3019
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽581
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8187
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Vienna model

Close
Brussels , Belgium
₽39523
₽24456
₽23649
₽13541
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
-
-
-
136 000
national
-
-
-
47 393
communal

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

-
-
-
6 872
social contributions
-
-
-
21 462
total
-
-
-
75 727
Employee

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

71 850
-
105 335
-
communal

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

3 748
-
5 494
-
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.

3 376
-
4 950
-
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.

5 389
-
7 901
-
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.

625
-
917
-
national
22 090
-
35 908
-
total
35 228
-
55 170
-
Employer

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

71 850
-
105 335
-
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.

934
-
1 371
-
unemployment

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

1 048
-
1 538
-
surtax
8 147
-
11 944
-
pensions

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

6 367
-
9 333
-
health

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

4 419
-
6 479
-
total
20 915
-
30 665
-
Corporate
43 235
136 000
-
-
surtax
173
543
-
-
income
8 646
27 199
-
-
total
8 819
27 742
-
-
Dividends
34 415
108 258
-
-
withholding

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

9 958
32 111
-
-
total
9 958
32 111
-
-
Income
136 000
136 000
136 000
136 000
Total tax
74 920
59 853
85 835
75 727
After tax
61 080
76 147
50 165
60 273
Living cost
36 624
36 624
36 624
36 624
Free-cash
24 456
39 523
13 541
23 649

Estimated living cost  is ₽36624 per week

₽23591
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3202
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽574
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.
₽9258
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Brussels model

Close
Barcelona , Spain
₽54872
₽47274
₽40001
₽35175
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
-
-
-
136 000
accident
-
-
-
839
income
-
-
-
31 792
pensions
-
-
-
26 347
other
-
-
-
93
unemployment
-
-
-
652
total
-
-
-
59 723
Employee
50 000
-
106 319
-
other
50
-
93
-
income
10 550
-
28 956
-
pensions
2 350
-
4 377
-
unemployment
776
-
1 443
-
total
13 726
-
34 869
-
Employer
50 000
-
106 319
-
accident
989
-
1 843
-
other
398
-
745
-
unemployment
2 751
-
5 120
-
pensions
11 799
-
21 972
-
total
15 937
-
29 680
-
Corporate
70 062
136 000
-
-
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.

10 509
20 400
-
-
total
10 509
20 400
-
-
Dividends
59 554
115 600
-
-
withholding
12 278
24 452
-
-
total
12 278
24 452
-
-
Income
136 000
136 000
136 000
136 000
Total tax
52 450
44 852
64 549
59 723
After tax
83 550
91 148
71 451
76 277
Living cost
36 276
36 276
36 276
36 276
Free-cash
47 274
54 872
35 175
40 001

Estimated living cost  is ₽36276 per week

₽26713
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2573
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽522
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.
₽6466
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Barcelona model

Close
Luxembourg , Luxembourg
₽27005
₽16505
₽17234
₽22660
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
-
-
-
136 000
accident
-
-
-
1 148
income
-
-
-
17 753
pensions
-
-
-
20 385
health
-
-
-
9 556
surtax
-
-
-
6 742
communal
-
-
-
8 595
total
-
-
-
64 179
Employee
76 068
-
121 481
-
health
3 385
-
5 404
-
surtax
4 662
-
7 446
-
income
7 347
-
21 669
-
pensions
6 085
-
9 718
-
total
21 479
-
44 237
-
Employer
76 068
-
121 481
-
accident
684
-
1 094
-
pensions
6 085
-
9 718
-
health
2 320
-
3 704
-
total
9 089
-
14 516
-
Corporate
50 844
136 000
-
-
surtax
534
1 428
-
-
communal
3 431
9 180
-
-
income
7 627
20 400
-
-
total
11 592
31 008
-
-
Dividends
39 252
104 992
-
-
income
16 860
7 651
-
-
withholding
5 888
15 749
-
-
total
22 748
23 400
-
-
Income
136 000
136 000
136 000
136 000
Total tax
64 908
54 408
58 753
64 179
After tax
71 092
81 592
77 247
71 821
Living cost
54 587
54 587
54 587
54 587
Free-cash
16 505
27 005
22 660
17 234

Estimated living cost  is ₽54587 per week

₽40948
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3307
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽578
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.
₽9752
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Luxembourg model

Close
Athens , Greece
₽62981
₽59787
₽41967
₽39470
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
-
-
-
136 000
income
-
-
-
30 644
pensions
-
-
-
26 812
other
-
-
-
-
unemployment
-
-
-
229
health
-
-
-
9 518
surtax
-
-
-
4 268
total
-
-
-
71 471
Employee
33 827
-
112 352
-
other
-
-
-
-
health
863
-
2 865
-
surtax
120
-
3 871
-
income
5 671
-
28 272
-
pensions
2 257
-
7 493
-
unemployment
2 354
-
7 819
-
total
11 265
-
50 320
-
Employer
33 827
-
112 352
-
other
-
-
-
-
unemployment
1 073
-
3 561
-
pensions
4 510
-
14 977
-
health
1 538
-
5 110
-
total
7 121
-
23 648
-
Corporate
95 052
136 000
-
-
income
24 714
35 360
-
-
total
24 714
35 360
-
-
Dividends
70 338
100 640
-
-
withholding
10 551
15 097
-
-
total
10 551
15 097
-
-
Income
136 000
136 000
136 000
136 000
Total tax
53 651
50 457
73 968
71 471
After tax
82 349
85 543
62 032
64 529
Living cost
22 562
22 562
22 562
22 562
Free-cash
59 787
62 981
39 470
41 967

Estimated living cost  is ₽22562 per week

₽13622
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1961
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽524
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.
₽6456
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Source of data for Athens model

Close
Naples , Italy
₽44428
₽42197
₽39732
₽33292
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
-
-
-
136 000
municipal
-
-
-
808
regional
-
-
-
2 050
national
-
-
-
31 374
social contributions
-
-
-
34 978
total
-
-
-
69 210
Employee
55 719
-
136 000
-
social contributions
18 789
-
45 859
-
regional
750
-
1 831
-
municipal
295
-
721
-
national
8 827
-
27 239
-
total
28 661
-
75 650
-
Employer
55 719
-
136 000
-
total
-
-
-
-
Corporate
80 281
136 000
-
-
nationa
19 268
32 639
-
-
municipal
3 990
6 759
-
-
total
23 258
39 398
-
-
Dividends
57 023
96 601
-
-
withholding
14 826
25 116
-
-
total
14 826
25 116
-
-
Income
136 000
136 000
136 000
136 000
Total tax
66 745
64 514
75 650
69 210
After tax
69 255
71 486
60 350
66 790
Living cost
27 058
27 058
27 058
27 058
Free-cash
42 197
44 428
33 292
39 732

Estimated living cost  is ₽27058 per week

₽16828
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2741
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽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.
₽7026
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Naples model

Close
Prague , Czech Republic
₽64037
₽53479
₽41017
₽39417
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
-
-
-
136 000
income
-
-
-
12 461
health
-
-
-
18 360
solidarity contribution
-
-
-
-
social contributions
-
-
-
34 563
total
-
-
-
65 384
Employee
43 527
-
101 493
-
social contributions
2 829
-
6 597
-
health
5 876
-
13 701
-
solidarity contribution
-
-
-
-
income
5 223
-
12 179
-
total
13 928
-
32 477
-
Employer
43 527
-
101 493
-
social contributions
10 882
-
25 373
-
health
3 917
-
9 134
-
total
14 799
-
34 507
-
Corporate
77 673
136 000
-
-
income
14 758
25 840
-
-
total
14 758
25 840
-
-
Dividends
62 915
110 160
-
-
withholding
9 437
16 524
-
-
total
9 437
16 524
-
-
Income
136 000
136 000
136 000
136 000
Total tax
52 922
42 364
66 984
65 384
After tax
83 078
93 636
69 016
70 616
Living cost
29 599
29 599
29 599
29 599
Free-cash
53 479
64 037
39 417
41 017

Estimated living cost  is ₽29599 per week

₽22011
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1640
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽512
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.
₽5435
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Prague model

Close
Graz , Austria
₽43701
₽43207
₽36930
₽4673
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
-
-
-
136 000
chamber of commerce
-
-
-
543
income
-
-
-
29 635
pensions
-
-
-
21 709
unemployment
-
-
-
6 161
health
-
-
-
8 976
surtax
-
-
-
-
total
-
-
-
67 024
Employee
43 908
40 030
105 606
-
other
438
400
1 056
-
health
1 698
1 550
4 087
-
income
3 911
2 953
24 313
-
pensions
4 497
4 098
10 814
-
unemployment
1 317
1 201
3 168
-
total
11 861
10 202
43 438
-
Employer
43 908
40 030
105 606
-
accident
570
520
1 372
-
other
2 085
1 900
5 017
-
chamber of commerce
175
160
423
-
unemployment
1 317
1 201
3 168
-
surtax
-
-
-
-
pensions
5 511
5 025
13 254
-
payroll
1 317
1 201
3 168
-
health
1 660
1 514
3 992
-
total
12 635
11 521
30 394
-
Corporate
79 456
84 449
101 794
-
income

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

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

19 864
21 113
25 449
-
total
19 864
21 113
25 449
-
Dividends
59 591
63 337
-
-
withholding
16 387
17 417
-
-
total
16 387
17 417
-
-
Income
136 000
136 000
136 000
136 000
Total tax
60 747
60 253
99 281
67 024
After tax
75 253
75 747
36 719
68 976
Living cost
32 046
32 046
32 046
32 046
Free-cash
43 207
43 701
4 673
36 930

Estimated living cost  is ₽32046 per week

₽19224
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3273
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽572
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.
₽8978
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Graz model

Close
Tbilisi , Georgia
₽115020
₽112361
₽120460
₽94620
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%.

-
-
-
136 000
microenterprise

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

-
-
-
1 360
total
-
-
-
1 360
Employee
17 726
-
136 000
-
income
3 545
-
27 200
-
total
3 545
-
27 200
-
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%.

118 274
136 000
-
-
total
-
-
-
-
Dividends
118 274
136 000
-
-
withholding
5 914
6 800
-
-
total
5 914
6 800
-
-
Income
136 000
136 000
136 000
136 000
Total tax
9 459
6 800
27 200
1 360
After tax
126 541
129 200
108 800
134 640
Living cost
14 180
14 180
14 180
14 180
Free-cash
112 361
115 020
94 620
120 460

Estimated living cost  is ₽14180 per week

₽9596
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽595
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.
₽3513
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Tbilisi model

Close
Ljubljana , Slovenia
₽66693
₽58291
₽41558
₽37957
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.

-
-
-
136 000
income
-
-
-
29 076
pensions
-
-
-
24 837
unemployment
-
-
-
204
health
-
-
-
13 383
total
-
-
-
67 500
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.

44 418
-
117 676
-
health
2 869
-
7 602
-
income
7 660
-
26 773
-
pensions
6 885
-
18 240
-
unemployment
63
-
164
-
total
17 477
-
52 779
-
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.

44 418
-
117 676
-
unemployment
27
-
71
-
pensions
3 931
-
10 413
-
health
2 958
-
7 838
-
total
6 916
-
18 322
-
Corporate
84 666
136 000
-
-
income
16 086
25 840
-
-
total
16 086
25 840
-
-
Dividends
68 580
110 160
-
-
withholding
10 288
16 525
-
-
total
10 288
16 525
-
-
Income
136 000
136 000
136 000
136 000
Total tax
50 767
42 365
71 101
67 500
After tax
85 233
93 635
64 899
68 500
Living cost
26 942
26 942
26 942
26 942
Free-cash
58 291
66 693
37 957
41 558

Estimated living cost  is ₽26942 per week

₽18490
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1727
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽522
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.
₽6205
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Ljubljana model

Close
Oslo , Norway
₽39180
-₽14534
₽50425
₽79156
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
-
-
-
136 000
income
-
-
-
26 509
social contributions
-
-
-
15 504
total
-
-
-
42 013
Employee
62 462
-
-
-
social contributions
5 122
-
730
-
income
13 778
-
-
-
total
18 900
-
730
-
Employer
62 462
-
-
-
social contributions
88 072
-
12 552
-
total
88 072
-
12 552
-
Corporate
-
136 000
-
-
income
-
29 920
-
-
total
-
29 920
-
-
Dividends
-
106 080
-
-
income
-
23 338
-
-
total
-
23 338
-
-
Income
136 000
136 000
136 000
136 000
Total tax
106 972
53 258
13 282
42 013
After tax
29 028
82 742
122 718
93 987
Living cost
43 562
43 562
43 562
43 562
Free-cash
-14 534
39 180
79 156
50 425

Estimated living cost  is ₽43562 per week

₽28265
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4097
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽555
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽10645
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Oslo model

Close
Lisbon , Portugal
₽45850
₽44837
₽42714
₽33644
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.

-
-
-
136 000
income
-
-
-
14 519
surtax
-
-
-
-
social contributions

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

-
-
-
47 260
total
-
-
-
61 779
Employee
46 198
-
109 899
-
social contributions
5 082
-
12 089
-
surtax
-
-
-
-
income
9 609
-
32 659
-
total
14 691
-
44 748
-
Employer
46 198
-
109 899
-
social contributions
10 972
-
26 101
-
total
10 972
-
26 101
-
Corporate
78 830
136 000
-
-
surtax
-
-
-
-
income
16 555
28 560
-
-
total
16 555
28 560
-
-
Dividends
62 275
107 440
-
-
withholding
17 438
30 083
-
-
total
17 438
30 083
-
-
Income
136 000
136 000
136 000
136 000
Total tax
59 656
58 643
70 849
61 779
After tax
76 344
77 357
65 151
74 221
Living cost
31 507
31 507
31 507
31 507
Free-cash
44 837
45 850
33 644
42 714

Estimated living cost  is ₽31507 per week

₽23574
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1859
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.
₽5549
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Lisbon model

Close
Paris , France
₽20029
₽26932
₽28789
₽30813
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
-
-
-
136 000
income
-
-
-
17 982
pensions
-
-
-
28 153
other
-
-
-
4 216
health
-
-
-
4 472
surtax
-
-
-
-
social contributions
-
-
-
3 873
total
-
-
-
58 696
Employee
62 912
-
107 669
-
social contributions
1 792
-
3 067
-
surtax
-
-
-
-
income
5 489
-
18 789
-
pensions
7 116
-
6 485
-
total
14 397
-
28 341
-
Employer
62 912
-
107 669
-
other
2 171
-
3 773
-
social contributions
189
-
322
-
unemployment
2 549
-
4 361
-
pensions
10 337
-
11 098
-
health
4 403
-
8 777
-
total
19 649
-
28 331
-
Corporate
53 439
136 000
-
-
surtax
-
-
-
-
income
14 963
38 080
-
-
total
14 963
38 080
-
-
Dividends
38 476
97 920
-
-
surtax
-
-
-
-
social contributions
6 618
16 843
-
-
withholding
4 926
12 533
-
-
total
11 544
29 376
-
-
Income
136 000
136 000
136 000
136 000
Total tax
60 553
67 456
56 672
58 696
After tax
75 447
68 544
79 328
77 304
Living cost
48 515
48 515
48 515
48 515
Free-cash
26 932
20 029
30 813
28 789

Estimated living cost  is ₽48515 per week

₽32834
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3969
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽665
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.
₽11046
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Paris model

Close
Andorra , Andorra
₽92205
₽88831
₽71377
₽74991
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
-
-
-
136 000
income
-
-
-
4 508
social contributions
-
-
-
29 921
total
-
-
-
34 429
Employee
32 293
-
117 748
-
income
-
-
4 910
-
social contributions
2 099
-
7 653
-
total
2 099
-
12 563
-
Employer
32 293
-
117 748
-
social contributions
5 006
-
18 252
-
total
5 006
-
18 252
-
Corporate
98 702
136 000
-
-
income
9 870
13 601
-
-
total
9 870
13 601
-
-
Dividends
88 832
122 399
-
-
total
-
-
-
-
Income
136 000
136 000
136 000
136 000
Total tax
16 975
13 601
30 815
34 429
After tax
119 025
122 399
105 185
101 571
Living cost
30 194
30 194
30 194
30 194
Free-cash
88 831
92 205
74 991
71 377

Estimated living cost  is ₽30194 per week

₽19523
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2276
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽568
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.
₽7827
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Andorra model

Close
Copenhagen , Denmark
-₽82845
-₽82845
₽34201
-₽82845
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
-
-
-
136 000
municipal
-
-
-
27 114
pensions
-
-
-
871
national
-
-
-
14 630
labour market
-
-
-
10 810
total
-
-
-
53 425
Employee
204 175
204 175
204 175
-
labour market
16 311
16 311
16 311
-
national
24 944
24 944
24 944
-
municipal
43 478
43 478
43 478
-
pensions
290
290
290
-
total
85 023
85 023
85 023
-
Employer
204 175
204 175
204 175
-
labour market
16 334
16 334
16 334
-
municipal
43 547
43 547
43 547
-
pensions
580
580
580
-
national
24 987
24 987
24 987
-
total
85 448
85 448
85 448
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
136 000
136 000
136 000
136 000
Total tax
170 471
170 471
170 471
53 425
After tax
-34 471
-34 471
-34 471
82 575
Living cost
48 374
48 374
48 374
48 374
Free-cash
-82 845
-82 845
-82 845
34 201

Estimated living cost  is ₽48374 per week

₽33108
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4279
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽744
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.
₽10243
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Copenhagen model

Close
Krakow , Poland
-₽10703
₽7686
₽71398
₽50731
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
-
-
-
136 000
accident
-
-
-
253
income
-
-
-
35 905
pensions
-
-
-
4 169
other
-
-
-
371
health
-
-
-
2 185
total
-
-
-
42 883
Employee
34 165
-
120 016
-
health
3 912
-
13 742
-
income
4 687
-
26 180
-
pensions
3 847
-
7 645
-
total
12 446
-
47 567
-
Employer
34 165
-
120 016
-
accident
570
-
2 004
-
unemployment
837
-
2 940
-
pensions
5 555
-
11 039
-
total
6 962
-
15 983
-
Corporate
94 872
136 000
-
-
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.

85 385
122 400
-
-
total
85 385
122 400
-
-
Dividends
9 487
13 600
-
-
withholding
1 802
2 584
-
-
total
1 802
2 584
-
-
Income
136 000
136 000
136 000
136 000
Total tax
106 595
124 984
63 550
42 883
After tax
29 405
11 016
72 450
93 117
Living cost
21 719
21 719
21 719
21 719
Free-cash
7 686
-10 703
50 731
71 398

Estimated living cost  is ₽21719 per week

₽15809
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1238
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.
₽4264
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Krakow model

Close
Helsinki , Finland
₽49147
₽50022
₽54029
₽35382
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

-
-
-
136 000
municipal
-
-
-
24 178
health
-
-
-
1 676
national
-
-
-
17 553
total
-
-
-
43 407
Employee
52 847
-
114 411
-
health
395
-
1 342
-
municipal
8 656
-
18 654
-
pensions
3 566
-
7 722
-
unemployment
793
-
1 716
-
national
873
-
11 031
-
total
14 283
-
40 465
-
Employer
52 847
-
114 411
-
accident
53
-
114
-
unemployment
343
-
743
-
pensions
9 169
-
19 851
-
health
406
-
881
-
total
9 971
-
21 589
-
Corporate
73 182
136 000
-
-
income
14 636
27 199
-
-
total
14 636
27 199
-
-
Dividends

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

43 909
81 601
-
-
national
621
6 401
-
-
municipal
7 903
14 689
-
-
total
8 524
21 090
-
-
Income
136 000
136 000
136 000
136 000
Total tax
47 414
48 289
62 054
43 407
After tax
88 586
87 711
73 946
92 593
Living cost
38 564
38 564
38 564
38 564
Free-cash
50 022
49 147
35 382
54 029

Estimated living cost  is ₽38564 per week

₽25190
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3709
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽614
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.
₽9052
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Helsinki model

Close
Larnaca , Cyprus
₽76091
₽70623
₽71750
₽70438
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
-
-
-
136 000
income
-
-
-
21 275
health
-
-
-
3 467
social contributions
-
-
-
16 252
total
-
-
-
40 994
Employee
77 239
77 239
125 040
-
social contributions
2 920
6 410
8 646
-
health
599
1 313
2 125
-
income
8 410
7 150
20 575
-
total
11 929
14 873
31 346
-
Employer
77 239
77 239
125 040
-
social contributions
2 920
6 410
8 646
-
health
650
1 430
2 314
-
total
3 570
7 840
10 960
-
Corporate
97 245
50 921
-
-
income
12 156
6 365
-
-
total
12 156
6 365
-
-
Dividends
85 089
44 556
-
-
withholding
14 466
7 575
-
-
total
14 466
7 575
-
-
Income
136 000
136 000
136 000
136 000
Total tax
42 121
36 653
42 306
40 994
After tax
93 879
99 347
93 694
95 006
Living cost
23 256
23 256
23 256
23 256
Free-cash
70 623
76 091
70 438
71 750

Estimated living cost  is ₽23256 per week

₽13938
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2282
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽515
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6523
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Larnaca model

Close
Podgorica , Montenegro
₽96674
₽91563
₽96499
₽76353
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader

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

  • up to €9,000.00, 60% of the average monthly wage in Montenegro
  • up to €15,000.00, 100% of the average monthly wage in Montenegro
  • in excess of €15,000, 150% of the average monthly wage in Montenegro
-
-
-
136 000
income
-
-
-
13 500
pensions
-
-
-
6 389
unemployment
-
-
-
29
health
-
-
-
3 635
total
-
-
-
23 553
Employee

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

23 056
-
126 183
-
health
1 960
-
8 101
-
income
1 576
-
11 008
-
pensions
3 458
-
14 296
-
unemployment
114
-
477
-
total
7 108
-
33 882
-
Employer

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

23 056
-
126 183
-
unemployment
114
-
477
-
pensions
1 268
-
5 242
-
health
991
-
4 098
-
total
2 373
-
9 817
-
Corporate
110 571
136 000
-
-
income
9 952
12 240
-
-
total
9 952
12 240
-
-
Dividends
100 619
123 760
-
-
withholding
9 056
11 138
-
-
total
9 056
11 138
-
-
Income
136 000
136 000
136 000
136 000
Total tax
28 489
23 378
43 699
23 553
After tax
107 511
112 622
92 301
112 447
Living cost
15 948
15 948
15 948
15 948
Free-cash
91 563
96 674
76 353
96 499

Estimated living cost  is ₽15948 per week

₽10175
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1149
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽475
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.
₽4148
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Podgorica model

Close
Valencia , Spain
₽63526
₽58660
₽48655
₽43829
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
-
-
-
136 000
accident
-
-
-
839
income
-
-
-
31 792
pensions
-
-
-
26 347
other
-
-
-
93
unemployment
-
-
-
652
total
-
-
-
59 723
Employee
37 141
-
106 319
-
other
36
-
93
-
income
7 161
-
28 956
-
pensions
1 746
-
4 377
-
unemployment
576
-
1 443
-
total
9 519
-
34 869
-
Employer
37 141
-
106 319
-
accident
736
-
1 843
-
other
297
-
745
-
unemployment
2 043
-
5 120
-
pensions
8 765
-
21 972
-
total
11 841
-
29 680
-
Corporate
87 018
136 000
-
-
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.

13 053
20 400
-
-
total
13 053
20 400
-
-
Dividends
73 964
115 600
-
-
withholding
15 305
24 452
-
-
total
15 305
24 452
-
-
Income
136 000
136 000
136 000
136 000
Total tax
49 718
44 852
64 549
59 723
After tax
86 282
91 148
71 451
76 277
Living cost
27 622
27 622
27 622
27 622
Free-cash
58 660
63 526
43 829
48 655

Estimated living cost  is ₽27622 per week

₽18644
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2655
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽484
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.
₽5839
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Valencia model

Close
Istanbul , Turkey
₽82114
₽81663
₽84035
₽83839
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
-
-
-
136 000
income
-
-
-
45 754
pensions
-
-
-
2 006
health
-
-
-
1 455
total
-
-
-
49 215
Employee
4 189
-
133 743
-
health
209
-
502
-
income
810
-
45 649
-
pensions
377
-
903
-
unemployment
42
-
100
-
total
1 438
-
47 154
-
Employer
4 189
-
133 743
-
unemployment
84
-
201
-
pensions
461
-
1 103
-
health
398
-
953
-
total
943
-
2 257
-
Corporate
130 868
136 000
-
-
income
28 791
29 920
-
-
total
28 791
29 920
-
-
Dividends
102 077
106 080
-
-
withholding
20 415
21 216
-
-
total
20 415
21 216
-
-
Income
136 000
136 000
136 000
136 000
Total tax
51 587
51 136
49 411
49 215
After tax
84 413
84 864
86 589
86 785
Living cost
2 750
2 750
2 750
2 750
Free-cash
81 663
82 114
83 839
84 035

Estimated living cost  is ₽2750 per week

₽1635
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽223
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽63
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.
₽830
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Source of data for Istanbul model

Close
Belgrade , Serbia
₽80890
₽75949
₽60769
₽60766
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.

-
-
-
136 000
income
-
-
-
29 804
pensions
-
-
-
19 299
unemployment
-
-
-
1 113
health
-
-
-
7 645
total
-
-
-
57 861
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.

26 193
-
122 713
-
health
1 349
-
3 823
-
income
3 610
-
29 805
-
pensions
3 667
-
10 392
-
unemployment
196
-
557
-
total
8 822
-
44 577
-
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.

26 193
-
122 713
-
unemployment
196
-
557
-
pensions
3 143
-
8 907
-
health
1 349
-
3 823
-
total
4 688
-
13 287
-
Corporate
105 119
136 000
-
-
income
15 768
20 400
-
-
total
15 768
20 400
-
-
Dividends
89 351
115 600
-
-
withholding
13 403
17 340
-
-
total
13 403
17 340
-
-
Income
136 000
136 000
136 000
136 000
Total tax
42 681
37 740
57 864
57 861
After tax
93 319
98 260
78 136
78 139
Living cost
17 370
17 370
17 370
17 370
Free-cash
75 949
80 890
60 766
60 769

Estimated living cost  is ₽17370 per week

₽11695
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1344
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽503
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.
₽3828
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Belgrade model

Close
Porto , Portugal
₽50277
₽49914
₽47141
₽38071
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.

-
-
-
136 000
income
-
-
-
14 519
surtax
-
-
-
-
social contributions

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

-
-
-
47 260
total
-
-
-
61 779
Employee
38 986
-
109 899
-
social contributions
4 289
-
12 089
-
surtax
-
-
-
-
income
7 618
-
32 659
-
total
11 907
-
44 748
-
Employer
38 986
-
109 899
-
social contributions
9 258
-
26 101
-
total
9 258
-
26 101
-
Corporate
87 756
136 000
-
-
surtax
-
-
-
-
income
18 429
28 560
-
-
total
18 429
28 560
-
-
Dividends
69 327
107 440
-
-
withholding
19 412
30 083
-
-
total
19 412
30 083
-
-
Income
136 000
136 000
136 000
136 000
Total tax
59 006
58 643
70 849
61 779
After tax
76 994
77 357
65 151
74 221
Living cost
27 080
27 080
27 080
27 080
Free-cash
49 914
50 277
38 071
47 141

Estimated living cost  is ₽27080 per week

₽19180
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1881
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽480
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.
₽5539
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Porto model

Close
Madrid , Spain
₽55846
₽48590
₽40975
₽36149
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
-
-
-
136 000
accident
-
-
-
839
income
-
-
-
31 792
pensions
-
-
-
26 347
other
-
-
-
93
unemployment
-
-
-
652
total
-
-
-
59 723
Employee
48 511
-
106 319
-
other
48
-
93
-
income
10 132
-
28 956
-
pensions
2 280
-
4 377
-
unemployment
751
-
1 443
-
total
13 211
-
34 869
-
Employer
48 511
-
106 319
-
accident
961
-
1 843
-
other
389
-
745
-
unemployment
2 669
-
5 120
-
pensions
11 448
-
21 972
-
total
15 467
-
29 680
-
Corporate
72 022
136 000
-
-
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.

10 804
20 400
-
-
total
10 804
20 400
-
-
Dividends
61 218
115 600
-
-
withholding
12 626
24 452
-
-
total
12 626
24 452
-
-
Income
136 000
136 000
136 000
136 000
Total tax
52 108
44 852
64 549
59 723
After tax
83 892
91 148
71 451
76 277
Living cost
35 302
35 302
35 302
35 302
Free-cash
48 590
55 846
36 149
40 975

Estimated living cost  is ₽35302 per week

₽25352
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2745
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.
₽6708
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Madrid model

Close
Sofia , Bulgaria
₽99004
₽92885
₽88958
₽93850
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
-
-
-
136 000
income
-
-
-
20 400
pensions

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

-
-
-
5 192
unemployment
-
-
-
140
health
-
-
-
4 034
total
-
-
-
29 766
Employee
22 876
-
129 117
-
health
1 052
-
1 614
-
accident

We are using the highest rate at 1.1%.

251
-
386
-
income
2 288
-
12 911
-
pensions

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

2 008
-
3 080
-
total
5 599
-
17 991
-
Employer
22 876
-
129 117
-
accident

We are using the highest rate at 1.1%.

251
-
386
-
unemployment
137
-
210
-
pensions

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

2 521
-
3 866
-
health
1 579
-
2 421
-
total
4 488
-
6 883
-
Corporate
108 635
136 000
-
-
income
10 863
13 600
-
-
total
10 863
13 600
-
-
Dividends
97 772
122 400
-
-
withholding
4 889
6 120
-
-
total
4 889
6 120
-
-
Income
136 000
136 000
136 000
136 000
Total tax
25 839
19 720
24 874
29 766
After tax
110 161
116 280
111 126
106 234
Living cost
17 276
17 276
17 276
17 276
Free-cash
92 885
99 004
93 850
88 958

Estimated living cost  is ₽17276 per week

₽11426
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽989
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽412
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.
₽4449
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Sofia model

Close
Berlin , Germany
₽31279
₽44421
₽37981
₽50796
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.

-
-
-
136 000
trade
-
-
-
12 815
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.

-
-
-
37 500
health

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

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

-
-
-
6 862
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.

-
-
-
2 062
total
-
-
-
59 239
Employee

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

49 979
-
136 000
-
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.

6 862
-
6 862
-
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.

227
-
2 062
-
income

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

4 110
-
37 500
-
total
11 199
-
46 424
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
86 021
136 000
-
-
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.

709
1 123
-
-
income
12 903
20 400
-
-
trade
12 344
19 515
-
-
chamber of commerce
278
353
-
-
total
26 234
41 391
-
-
Dividends
59 787
94 609
-
-
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.

801
1 279
-
-
withholding
14 565
23 271
-
-
total
15 366
24 550
-
-
Income
136 000
136 000
136 000
136 000
Total tax
52 799
65 941
46 424
59 239
After tax
83 201
70 059
89 576
76 761
Living cost
38 780
38 780
38 780
38 780
Free-cash
44 421
31 279
50 796
37 981

Estimated living cost  is ₽38780 per week

₽26751
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4173
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽562
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.
₽7293
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Berlin model

Close
Dublin , Ireland
₽37982
₽40199
₽19242
₽19242
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
-
-
-
136 000
income
-
-
-
37 797
social contributions
-
-
-
21 742
total
-
-
-
59 539
Employee
78 572
-
136 000
-
income
14 826
-
37 797
-
social contributions
6 528
-
21 742
-
total
21 354
-
59 539
-
Employer
78 572
-
136 000
-
total
-
-
-
-
Corporate
57 428
136 000
-
-
income
7 179
16 999
-
-
total
7 179
16 999
-
-
Dividends
50 249
119 001
-
-
withholding
10 049
23 800
-
-
total
10 049
23 800
-
-
Income
136 000
136 000
136 000
136 000
Total tax
38 582
40 799
59 539
59 539
After tax
97 418
95 201
76 461
76 461
Living cost
57 219
57 219
57 219
57 219
Free-cash
40 199
37 982
19 242
19 242

Estimated living cost  is ₽57219 per week

₽43531
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4662
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽547
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.
₽8479
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Dublin model

Close
Sliema , Malta
₽46629
₽50140
₽64213
₽62732
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.

-
-
-
136 000
income
-
-
-
28 593
health

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

-
-
-
6 731
total
-
-
-
35 324
Employee
46 079
-
131 379
-
income
5 000
-
27 563
-
social contributions
4 617
-
4 621
-
total
9 617
-
32 184
-
Employer
46 079
-
131 379
-
social contributions
4 617
-
4 621
-
total
4 617
-
4 621
-
Corporate
85 304
136 000
-
-
income
29 856
47 601
-
-
total
29 856
47 601
-
-
Dividends
55 448
88 399
-
-
social contributions
5 307
5 307
-
-
total
5 307
5 307
-
-
Income
136 000
136 000
136 000
136 000
Total tax
49 397
52 908
36 805
35 324
After tax
86 603
83 092
99 195
100 676
Living cost
36 463
36 463
36 463
36 463
Free-cash
50 140
46 629
62 732
64 213

Estimated living cost  is ₽36463 per week

₽24018
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2875
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽559
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.
₽9010
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Sliema model

Close
Edinburgh , United Kingdom
₽56150
₽58975
₽55980
₽43444
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
-
-
-
136 000
income
-
-
-
34 546
pensions
-
-
-
8 211
total
-
-
-
42 757
Employee
51 149
-
119 180
-
health
667
-
1 887
-
income
9 315
-
26 188
-
pensions
3 904
-
10 398
-
total
13 886
-
38 473
-
Employer
51 149
-
119 180
-
pensions
5 168
-
14 555
-
health
972
-
2 265
-
total
6 140
-
16 820
-
Corporate
78 711
136 000
-
-
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.

14 955
25 841
-
-
total
14 955
25 841
-
-
Dividends
63 756
110 159
-
-
withholding
4 781
16 746
-
-
total
4 781
16 746
-
-
Income
136 000
136 000
136 000
136 000
Total tax
39 762
42 587
55 293
42 757
After tax
96 238
93 413
80 707
93 243
Living cost
37 263
37 263
37 263
37 263
Free-cash
58 975
56 150
43 444
55 980

Estimated living cost  is ₽37263 per week

₽25562
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3427
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽466
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.
₽7806
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Additional information

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

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

Source of data for Edinburgh model

Close
Warsaw , Poland
-₽12853
₽7354
₽69248
₽48581
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
-
-
-
136 000
accident
-
-
-
253
income
-
-
-
35 905
pensions
-
-
-
4 169
other
-
-
-
371
health
-
-
-
2 185
total
-
-
-
42 883
Employee
37 547
-
120 016
-
health
4 299
-
13 742
-
income
5 151
-
26 180
-
pensions
4 228
-
7 645
-
total
13 678
-
47 567
-
Employer
37 547
-
120 016
-
accident
627
-
2 004
-
unemployment
920
-
2 940
-
pensions
6 105
-
11 039
-
total
7 652
-
15 983
-
Corporate
90 802
136 000
-
-
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.

81 722
122 400
-
-
total
81 722
122 400
-
-
Dividends
9 080
13 600
-
-
withholding
1 725
2 584
-
-
total
1 725
2 584
-
-
Income
136 000
136 000
136 000
136 000
Total tax
104 777
124 984
63 550
42 883
After tax
31 223
11 016
72 450
93 117
Living cost
23 869
23 869
23 869
23 869
Free-cash
7 354
-12 853
48 581
69 248

Estimated living cost  is ₽23869 per week

₽17517
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1391
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽481
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4480
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Warsaw model

Close
Skopje , Macedonia
₽100878
₽96178
₽63230
₽78544
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader

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

-
-
-
136 000
work injury
-
-
-
680
health insurance
-
-
-
10 064
income
-
-
-
21 804
pensions
-
-
-
25 024
unemployment
-
-
-
1 632
total
-
-
-
59 204
Employee

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

21 706
-
136 000
-
work injury
109
-
402
-
income
2 171
-
21 804
-
pensions
3 994
-
14 777
-
health insurance
1 606
-
5 943
-
unemployment
260
-
964
-
total
8 140
-
43 890
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
114 294
136 000
-
-
income

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

1 143
1 360
-
-
total
1 143
1 360
-
-
Dividends
113 151
134 640
-
-
withholding
16 973
20 196
-
-
total
16 973
20 196
-
-
Income
136 000
136 000
136 000
136 000
Total tax
26 256
21 556
43 890
59 204
After tax
109 744
114 444
92 110
76 796
Living cost
13 566
13 566
13 566
13 566
Free-cash
96 178
100 878
78 544
63 230

Estimated living cost  is ₽13566 per week

₽8404
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽986
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽423
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.
₽3753
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Skopje model

Close
Rome , Italy
₽31621
₽27051
₽25680
₽19458
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
-
-
-
136 000
municipal
-
-
-
909
regional
-
-
-
3 043
national
-
-
-
31 374
social contributions
-
-
-
34 978
total
-
-
-
70 304
Employee
84 643
-
136 000
-
social contributions
28 541
-
45 859
-
regional
1 278
-
2 616
-
municipal
505
-
812
-
national
14 304
-
27 239
-
total
44 628
-
76 526
-
Employer
84 643
-
136 000
-
total
-
-
-
-
Corporate
51 357
136 000
-
-
nationa
12 325
32 639
-
-
municipal
2 476
6 555
-
-
total
14 801
39 194
-
-
Dividends
36 556
96 805
-
-
withholding
9 504
25 169
-
-
total
9 504
25 169
-
-
Income
136 000
136 000
136 000
136 000
Total tax
68 933
64 363
76 526
70 304
After tax
67 067
71 637
59 474
65 696
Living cost
40 016
40 016
40 016
40 016
Free-cash
27 051
31 621
19 458
25 680

Estimated living cost  is ₽40016 per week

₽28108
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2753
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽604
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.
₽8549
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Rome model

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