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
₽ 139000
per

Your estimated
City
free-cash

Dresden , Germany
₽39395
₽50636
₽46179
₽60631
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.

-
-
-
139 000
trade
-
-
-
14 452
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.

-
-
-
38 533
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.

-
-
-
6 941
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.

-
-
-
2 119
total
-
-
-
62 045
Employee

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

38 862
-
139 000
-
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.

6 941
-
6 941
-
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.

60
-
2 119
-
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.

1 086
-
38 533
-
total
8 087
-
47 593
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
100 138
139 000
-
-
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.

825
1 147
-
-
income
15 020
20 849
-
-
trade
15 772
21 892
-
-
chamber of commerce
299
355
-
-
total
31 916
44 243
-
-
Dividends
68 221
94 756
-
-
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.

916
1 282
-
-
withholding
16 669
23 304
-
-
total
17 585
24 586
-
-
Income
139 000
139 000
139 000
139 000
Total tax
57 588
68 829
47 593
62 045
After tax
81 412
70 171
91 407
76 955
Living cost
30 776
30 776
30 776
30 776
Free-cash
50 636
39 395
60 631
46 179

Estimated living cost  is ₽30776 per week

₽19359
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3588
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽575
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.
₽7254
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
₽35469
₽34617
₽31442
₽32533
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
-
-
-
139 000
municipal
-
-
-
14 950
pensions
-
-
-
16 680
national
-
-
-
23 167
social contributions
-
-
-
1 494
total
-
-
-
56 291
Employee
79 474
-
120 164
-
municipal
9 816
-
15 488
-
pensions
3 179
-
4 807
-
national
15 211
-
24 000
-
total
28 206
-
44 295
-
Employer
79 474
-
120 164
-
social contributions
854
-
1 292
-
pensions
6 358
-
9 613
-
total
7 212
-
10 905
-
Corporate
47 069
139 000
-
-
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%.

9 414
27 800
-
-
total
9 414
27 800
-
-
Dividends
37 655
111 200
-
-
withholding
8 284
24 464
-
-
total
8 284
24 464
-
-
Income
139 000
139 000
139 000
139 000
Total tax
53 116
52 264
55 200
56 291
After tax
85 884
86 736
83 800
82 709
Living cost
51 267
51 267
51 267
51 267
Free-cash
34 617
35 469
32 533
31 442

Estimated living cost  is ₽51267 per week

₽34846
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4766
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽767
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.
₽10888
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
₽90062
₽81728
₽21627
₽56783
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.

-
-
-
139 000
microenterprise
-
-
-
-
income
-
-
-
21 859
surtax
-
-
-
35 446
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.

-
-
-
38 930
total
-
-
-
96 235
Employee
29 690
-
112 015
-
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.

3 266
-
12 321
-
surtax
-
-
-
-
income
5 285
-
21 773
-
total
8 551
-
34 094
-
Employer
29 690
-
112 015
-
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.

7 152
-
26 985
-
surtax
-
-
-
-
total
7 152
-
26 985
-
Corporate
102 159
139 000
-
-
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%.

20 431
27 800
-
-
total
20 431
27 800
-
-
Dividends

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

81 728
111 200
-
-
total
-
-
-
-
Income
139 000
139 000
139 000
139 000
Total tax
36 134
27 800
61 079
96 235
After tax
102 866
111 200
77 921
42 765
Living cost
21 138
21 138
21 138
21 138
Free-cash
81 728
90 062
56 783
21 627

Estimated living cost  is ₽21138 per week

₽13486
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2013
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.
₽5160
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
₽25658
₽19433
₽36956
₽38918
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
-
-
-
139 000
income
-
-
-
35 046
pensions
-
-
-
11 905
health
-
-
-
12 529
total
-
-
-
59 480
Employee
86 768
86 768
120 117
-
health
13 318
11 328
12 529
-
income

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

14 202
14 202
14 202
-
pensions
15 618
11 905
11 905
-
total
43 138
37 435
38 636
-
Employer
86 768
86 768
120 117
-
unemployment
3 124
3 124
3 881
-
pensions
6 039
6 039
7 506
-
health
6 031
6 031
7 495
-
total
15 194
15 194
18 882
-
Corporate
38 103
37 038
-
-
income
7 620
7 408
-
-
total
7 620
7 408
-
-
Dividends
30 483
29 630
-
-
income
6 479
6 297
-
-
withholding
4 572
4 444
-
-
total
11 051
10 741
-
-
Income
139 000
139 000
139 000
139 000
Total tax
77 003
70 778
57 518
59 480
After tax
61 997
68 222
81 482
79 520
Living cost
42 564
42 564
42 564
42 564
Free-cash
19 433
25 658
38 918
36 956

Estimated living cost  is ₽42564 per week

₽30164
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3837
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽677
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.
₽7886
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
₽36752
₽35872
₽34318
₽33282
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
-
-
-
139 000
municipal
-
-
-
34 039
accident
-
-
-
172
pensions
-
-
-
9 273
other
-
-
-
9 968
unemployment
-
-
-
86
health
-
-
-
5 353
national
-
-
-
6 649
total
-
-
-
65 540
Employee
55 773
-
112 047
-
municipal
16 632
-
33 412
-
national
-
-
6 210
-
total
16 632
-
39 622
-
Employer
55 773
-
112 047
-
accident
112
-
172
-
other
6 481
-
9 968
-
unemployment
1 472
-
2 265
-
pensions
6 029
-
9 273
-
health
3 430
-
5 276
-
total
17 524
-
26 954
-
Corporate
65 703
139 000
-
-
income
14 455
30 580
-
-
total
14 455
30 580
-
-
Dividends
51 248
108 420
-
-
withholding
15 375
32 526
-
-
total
15 375
32 526
-
-
Income
139 000
139 000
139 000
139 000
Total tax
63 986
63 106
66 576
65 540
After tax
75 014
75 894
72 424
73 460
Living cost
39 142
39 142
39 142
39 142
Free-cash
35 872
36 752
33 282
34 318

Estimated living cost  is ₽39142 per week

₽25941
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3841
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽594
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8765
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
₽29540
₽43820
₽36398
₽51492
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.

-
-
-
139 000
trade
-
-
-
15 094
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.

-
-
-
38 533
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.

-
-
-
6 941
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.

-
-
-
2 119
total
-
-
-
62 687
Employee

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

51 527
-
139 000
-
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.

6 941
-
6 941
-
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.

243
-
2 119
-
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.

4 427
-
38 533
-
total
11 611
-
47 593
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
87 473
139 000
-
-
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.

721
1 147
-
-
income
13 121
20 849
-
-
trade
14 390
22 866
-
-
chamber of commerce
280
353
-
-
total
28 512
45 215
-
-
Dividends
58 961
93 784
-
-
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.

789
1 269
-
-
withholding
14 353
23 061
-
-
total
15 142
24 330
-
-
Income
139 000
139 000
139 000
139 000
Total tax
55 265
69 545
47 593
62 687
After tax
83 735
69 455
91 407
76 313
Living cost
39 915
39 915
39 915
39 915
Free-cash
43 820
29 540
51 492
36 398

Estimated living cost  is ₽39915 per week

₽26696
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4209
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽596
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8415
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
₽68576
₽64363
₽64052
₽62720
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
-
-
-
139 000
income
-
-
-
22 008
health
-
-
-
3 544
social contributions
-
-
-
16 440
total
-
-
-
41 992
Employee
78 130
78 130
127 888
-
social contributions
3 797
6 484
8 746
-
health
777
1 329
2 175
-
income
8 204
7 233
21 291
-
total
12 778
15 046
32 212
-
Employer
78 130
78 130
127 888
-
social contributions
3 797
6 484
8 746
-
health
846
1 446
2 366
-
total
4 643
7 930
11 112
-
Corporate
88 623
52 939
-
-
income
11 077
6 617
-
-
total
11 077
6 617
-
-
Dividends
77 546
46 322
-
-
withholding
13 183
7 875
-
-
total
13 183
7 875
-
-
Income
139 000
139 000
139 000
139 000
Total tax
41 681
37 468
43 324
41 992
After tax
97 319
101 532
95 676
97 008
Living cost
32 956
32 956
32 956
32 956
Free-cash
64 363
68 576
62 720
64 052

Estimated living cost  is ₽32956 per week

₽22529
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2574
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽553
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.
₽7300
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
₽59763
₽60148
₽77890
₽62177
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
-
-
-
139 000
income
-
-
-
16 993
pensions
-
-
-
13 900
unemployment
-
-
-
2 085
health
-
-
-
9 730
total
-
-
-
42 708
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.

26 564
10 572
116 318
-
health
1 859
740
8 142
-
income
3 247
1 292
14 220
-
pensions
2 656
1 057
11 632
-
unemployment
398
159
1 745
-
total
8 160
3 248
35 739
-
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.

26 564
10 572
116 318
-
pensions
5 180
2 062
22 682
-
total
5 180
2 062
22 682
-
Corporate
107 256
126 366
-
-
income
9 653
11 373
-
-
total
9 653
11 373
-
-
Dividends
97 603
114 993
-
-
social contributions
18 912
22 303
-
-
withholding
18 545
21 849
-
-
total
37 457
44 152
-
-
Income
139 000
139 000
139 000
139 000
Total tax
60 450
60 835
58 421
42 708
After tax
78 550
78 165
80 579
96 292
Living cost
18 402
18 402
18 402
18 402
Free-cash
60 148
59 763
62 177
77 890

Estimated living cost  is ₽18402 per week

₽12558
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1506
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽368
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.
₽3971
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
₽86658
₽80347
₽49961
₽55575
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
-
-
-
139 000
income
-
-
-
18 626
pensions
-
-
-
27 800
health
-
-
-
18 071
total
-
-
-
64 497
Employee
28 824
-
103 886
-
income
3 245
-
20 030
-
pensions
577
-
2 079
-
unemployment
461
-
1 662
-
total
4 283
-
23 771
-
Employer
28 824
-
103 886
-
unemployment
231
-
831
-
pensions
5 765
-
20 776
-
health
3 746
-
13 505
-
total
9 742
-
35 112
-
Corporate
100 433
139 000
-
-
income
20 086
27 800
-
-
total
20 086
27 800
-
-
Dividends
80 347
111 200
-
-
total
-
-
-
-
Income
139 000
139 000
139 000
139 000
Total tax
34 111
27 800
58 883
64 497
After tax
104 889
111 200
80 117
74 503
Living cost
24 542
24 542
24 542
24 542
Free-cash
80 347
86 658
55 575
49 961

Estimated living cost  is ₽24542 per week

₽16833
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1462
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽494
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5754
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
-₽10931
₽7854
₽72969
₽51955
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
-
-
-
139 000
accident
-
-
-
255
income
-
-
-
36 815
pensions
-
-
-
4 197
other
-
-
-
374
health
-
-
-
2 200
total
-
-
-
43 841
Employee
34 905
-
122 827
-
health
3 997
-
14 063
-
income
4 789
-
26 925
-
pensions
3 930
-
7 695
-
total
12 716
-
48 683
-
Employer
34 905
-
122 827
-
accident
583
-
2 051
-
unemployment
855
-
3 009
-
pensions
5 676
-
11 112
-
total
7 114
-
16 172
-
Corporate
96 981
139 000
-
-
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.

87 283
125 100
-
-
total
87 283
125 100
-
-
Dividends
9 698
13 900
-
-
withholding
1 843
2 641
-
-
total
1 843
2 641
-
-
Income
139 000
139 000
139 000
139 000
Total tax
108 956
127 741
64 855
43 841
After tax
30 044
11 259
74 145
95 159
Living cost
22 190
22 190
22 190
22 190
Free-cash
7 854
-10 931
51 955
72 969

Estimated living cost  is ₽22190 per week

₽16263
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1229
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.
₽4234
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
₽122788
₽121052
₽128348
₽101938
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%.

-
-
-
139 000
microenterprise

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

-
-
-
1 390
total
-
-
-
1 390
Employee
11 577
-
139 000
-
income
2 315
-
27 800
-
total
2 315
-
27 800
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

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

127 423
139 000
-
-
total
-
-
-
-
Dividends
127 423
139 000
-
-
withholding
6 371
6 950
-
-
total
6 371
6 950
-
-
Income
139 000
139 000
139 000
139 000
Total tax
8 686
6 950
27 800
1 390
After tax
130 314
132 050
111 200
137 610
Living cost
9 262
9 262
9 262
9 262
Free-cash
121 052
122 788
101 938
128 348

Estimated living cost  is ₽9262 per week

₽5740
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽770
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽255
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.
₽2498
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
₽75047
₽68188
₽46918
₽52665
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
-
-
-
139 000
income
-
-
-
18 931
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.

-
-
-
33 359
other
-
-
-
6 602
health
-
-
-
6 116
total
-
-
-
65 008
Employee
36 892
-
111 022
-
health
517
-
1 554
-
income
6 351
-
20 847
-
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.

2 582
-
7 771
-
unemployment
368
-
1 111
-
total
9 818
-
31 283
-
Employer
36 892
-
111 022
-
accident
295
-
889
-
other
1 845
-
5 551
-
unemployment
368
-
1 111
-
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.

6 272
-
18 873
-
health
517
-
1 554
-
total
9 297
-
27 978
-
Corporate
92 810
139 000
-
-
income
19 490
29 191
-
-
total
19 490
29 191
-
-
Dividends
73 320
109 809
-
-
withholding
5 133
7 688
-
-
total
5 133
7 688
-
-
Income
139 000
139 000
139 000
139 000
Total tax
43 738
36 879
59 261
65 008
After tax
95 262
102 121
79 739
73 992
Living cost
27 074
27 074
27 074
27 074
Free-cash
68 188
75 047
52 665
46 918

Estimated living cost  is ₽27074 per week

₽19129
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1828
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽436
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5680
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
₽27027
₽21703
₽26868
₽14059
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
-
-
-
139 000
income
-
-
-
35 356
pensions
-
-
-
8 379
total
-
-
-
43 735
Employee
96 771
-
121 804
-
health
1 595
-
1 926
-
income
17 444
-
26 816
-
pensions
9 336
-
10 606
-
total
28 375
-
39 348
-
Employer
96 771
-
121 804
-
pensions
11 426
-
14 881
-
health
1 838
-
2 315
-
total
13 264
-
17 196
-
Corporate
28 965
139 000
-
-
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.

5 502
26 410
-
-
total
5 502
26 410
-
-
Dividends
23 463
112 590
-
-
withholding
1 759
17 166
-
-
total
1 759
17 166
-
-
Income
139 000
139 000
139 000
139 000
Total tax
48 900
43 576
56 544
43 735
After tax
90 100
95 424
82 456
95 265
Living cost
68 397
68 397
68 397
68 397
Free-cash
21 703
27 027
14 059
26 868

Estimated living cost  is ₽68397 per week

₽51251
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽8036
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽556
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.
₽8554
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
₽105523
₽100805
₽95351
₽100372
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
-
-
-
139 000
income
-
-
-
20 850
pensions

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

-
-
-
5 253
unemployment
-
-
-
142
health
-
-
-
4 082
total
-
-
-
30 327
Employee
17 640
-
132 037
-
health
811
-
1 633
-
accident

We are using the highest rate at 1.1%.

194
-
390
-
income
1 764
-
13 204
-
pensions

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

1 549
-
3 116
-
total
4 318
-
18 343
-
Employer
17 640
-
132 037
-
accident

We are using the highest rate at 1.1%.

194
-
390
-
unemployment
105
-
213
-
pensions

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

1 944
-
3 911
-
health
1 218
-
2 449
-
total
3 461
-
6 963
-
Corporate
117 898
139 000
-
-
income
11 789
13 900
-
-
total
11 789
13 900
-
-
Dividends
106 109
125 100
-
-
withholding
5 305
6 255
-
-
total
5 305
6 255
-
-
Income
139 000
139 000
139 000
139 000
Total tax
24 873
20 155
25 306
30 327
After tax
114 127
118 845
113 694
108 673
Living cost
13 322
13 322
13 322
13 322
Free-cash
100 805
105 523
100 372
95 351

Estimated living cost  is ₽13322 per week

₽7778
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽951
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽353
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.
₽4240
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
₽11880
₽14436
₽23178
₽25140
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
-
-
-
139 000
income
-
-
-
35 046
pensions
-
-
-
11 905
health
-
-
-
12 529
total
-
-
-
59 480
Employee
94 202
86 768
120 117
-
health
11 752
11 328
12 529
-
income

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

14 202
14 202
14 202
-
pensions
11 905
11 905
11 905
-
total
37 859
37 435
38 636
-
Employer
94 202
86 768
120 117
-
unemployment
3 392
3 124
3 881
-
pensions
6 556
6 039
7 506
-
health
6 546
6 031
7 495
-
total
16 494
15 194
18 882
-
Corporate
28 305
37 038
-
-
income
5 661
7 408
-
-
total
5 661
7 408
-
-
Dividends
22 643
29 630
-
-
income
4 811
6 297
-
-
withholding
3 397
4 444
-
-
total
8 208
10 741
-
-
Income
139 000
139 000
139 000
139 000
Total tax
68 222
70 778
57 518
59 480
After tax
70 778
68 222
81 482
79 520
Living cost
56 342
56 342
56 342
56 342
Free-cash
14 436
11 880
25 140
23 178

Estimated living cost  is ₽56342 per week

₽41562
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽5033
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽646
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.
₽9103
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
₽71428
₽62767
₽48236
₽46262
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
-
-
-
139 000
income
-
-
-
12 796
health
-
-
-
18 765
solidarity contribution
-
-
-
-
social contributions
-
-
-
34 929
total
-
-
-
66 490
Employee
35 696
-
103 731
-
social contributions
2 320
-
6 743
-
health
4 819
-
14 004
-
solidarity contribution
-
-
-
-
income
4 284
-
12 448
-
total
11 423
-
33 195
-
Employer
35 696
-
103 731
-
social contributions
8 924
-
25 933
-
health
3 213
-
9 336
-
total
12 137
-
35 269
-
Corporate
91 167
139 000
-
-
income
17 322
26 410
-
-
total
17 322
26 410
-
-
Dividends
73 845
112 590
-
-
withholding
11 077
16 888
-
-
total
11 077
16 888
-
-
Income
139 000
139 000
139 000
139 000
Total tax
51 959
43 298
68 464
66 490
After tax
87 041
95 702
70 536
72 510
Living cost
24 274
24 274
24 274
24 274
Free-cash
62 767
71 428
46 262
48 236

Estimated living cost  is ₽24274 per week

₽16861
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.
₽477
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5209
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
₽31290
₽25983
₽25814
₽19198
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
-
-
-
139 000
municipal
-
-
-
825
regional
-
-
-
1 598
national
-
-
-
32 139
social contributions
-
-
-
35 750
total
-
-
-
70 312
Employee
90 301
-
139 000
-
social contributions
30 450
-
46 870
-
regional
852
-
1 407
-
municipal
478
-
737
-
national
15 647
-
27 914
-
total
47 427
-
76 928
-
Employer
90 301
-
139 000
-
total
-
-
-
-
Corporate
48 699
139 000
-
-
nationa
11 689
33 359
-
-
municipal
1 899
5 420
-
-
total
13 588
38 779
-
-
Dividends
35 111
100 221
-
-
withholding
9 128
26 057
-
-
total
9 128
26 057
-
-
Income
139 000
139 000
139 000
139 000
Total tax
70 143
64 836
76 928
70 312
After tax
68 857
74 164
62 072
68 688
Living cost
42 874
42 874
42 874
42 874
Free-cash
25 983
31 290
19 198
25 814

Estimated living cost  is ₽42874 per week

₽29887
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2811
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽658
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.
₽9517
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
₽65010
₽61848
₽43535
₽40795
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
-
-
-
139 000
income
-
-
-
31 641
pensions
-
-
-
27 122
other
-
-
-
-
unemployment
-
-
-
231
health
-
-
-
9 627
surtax
-
-
-
4 423
total
-
-
-
73 044
Employee
33 601
-
114 828
-
other
-
-
-
-
health
858
-
2 927
-
surtax
110
-
3 991
-
income
5 632
-
29 044
-
pensions
2 241
-
7 659
-
unemployment
2 339
-
7 992
-
total
11 180
-
51 613
-
Employer
33 601
-
114 828
-
other
-
-
-
-
unemployment
1 064
-
3 640
-
pensions
4 479
-
15 306
-
health
1 529
-
5 225
-
total
7 072
-
24 171
-
Corporate
98 327
139 000
-
-
income
25 566
36 140
-
-
total
25 566
36 140
-
-
Dividends
72 761
102 860
-
-
withholding
10 913
15 429
-
-
total
10 913
15 429
-
-
Income
139 000
139 000
139 000
139 000
Total tax
54 731
51 569
75 784
73 044
After tax
84 269
87 431
63 216
65 956
Living cost
22 421
22 421
22 421
22 421
Free-cash
61 848
65 010
40 795
43 535

Estimated living cost  is ₽22421 per week

₽13709
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2069
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽517
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6126
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
₽48697
₽49373
₽48538
₽35729
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
-
-
-
139 000
income
-
-
-
35 356
pensions
-
-
-
8 379
total
-
-
-
43 735
Employee
64 853
-
121 804
-
health
941
-
1 926
-
income
11 680
-
26 816
-
pensions
5 505
-
10 606
-
total
18 126
-
39 348
-
Employer
64 853
-
121 804
-
pensions
7 020
-
14 881
-
health
1 232
-
2 315
-
total
8 252
-
17 196
-
Corporate
65 894
139 000
-
-
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.

12 520
26 410
-
-
total
12 520
26 410
-
-
Dividends
53 374
112 590
-
-
withholding
4 002
17 166
-
-
total
4 002
17 166
-
-
Income
139 000
139 000
139 000
139 000
Total tax
42 900
43 576
56 544
43 735
After tax
96 100
95 424
82 456
95 265
Living cost
46 727
46 727
46 727
46 727
Free-cash
49 373
48 697
35 729
48 538

Estimated living cost  is ₽46727 per week

₽35007
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3502
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽489
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7728
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
-₽14065
₽19148
₽36566
₽29811
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
-
-
-
139 000
city
-
-
-
1 465
pensions
-
-
-
12 788
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.

-
-
-
2 779
regional
-
-
-
5 913
health
-
-
-
313
national
-
-
-
1 550
total
-
-
-
24 808
Employee
90 843
-
124 414
-
city
975
-
1 336
-
regional
2 975
-
5 050
-
health
205
-
279
-
pensions
7 632
-
10 451
-
unemployment
-
-
-
-
national
430
-
1 229
-
total
12 217
-
18 345
-
Employer
90 843
-
124 414
-
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.

1 816
-
2 488
-
unemployment
-
-
-
-
pensions
7 632
-
10 451
-
health
205
-
279
-
total
9 653
-
13 218
-
Corporate
37 504
139 000
-
-
regional
7 933
29 398
-
-
national
3 188
11 815
-
-
total
11 121
41 213
-
-
Dividends
26 383
97 787
-
-
withholding
9 235
34 226
-
-
total
9 235
34 226
-
-
Income
139 000
139 000
139 000
139 000
Total tax
42 226
75 439
31 563
24 808
After tax
96 774
63 561
107 437
114 192
Living cost
77 626
77 626
77 626
77 626
Free-cash
19 148
-14 065
29 811
36 566

Estimated living cost  is ₽77626 per week

₽50479
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽6966
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽953
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.
₽19228
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
₽22198
₽38674
₽29123
₽44861
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.

-
-
-
139 000
trade
-
-
-
15 738
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.

-
-
-
38 533
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.

-
-
-
6 941
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.

-
-
-
2 119
total
-
-
-
63 331
Employee

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

61 064
-
139 000
-
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.

6 941
-
6 941
-
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.

395
-
2 119
-
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.

7 181
-
38 533
-
total
14 517
-
47 593
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
77 936
139 000
-
-
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.

642
1 147
-
-
income
11 691
20 849
-
-
trade
13 366
23 838
-
-
chamber of commerce
264
349
-
-
total
25 963
46 183
-
-
Dividends
51 974
92 816
-
-
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.

694
1 255
-
-
withholding
12 606
22 818
-
-
total
13 300
24 073
-
-
Income
139 000
139 000
139 000
139 000
Total tax
53 780
70 256
47 593
63 331
After tax
85 220
68 744
91 407
75 669
Living cost
46 546
46 546
46 546
46 546
Free-cash
38 674
22 198
44 861
29 123

Estimated living cost  is ₽46546 per week

₽33996
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3723
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽605
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8224
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
₽35291
₽41294
₽44216
₽46106
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
-
-
-
139 000
income
-
-
-
18 527
pensions
-
-
-
28 595
other
-
-
-
4 309
health
-
-
-
4 630
surtax
-
-
-
-
social contributions
-
-
-
3 960
total
-
-
-
60 021
Employee
43 486
-
109 941
-
social contributions
1 240
-
3 131
-
surtax
-
-
-
-
income
2 566
-
19 277
-
pensions
4 917
-
6 664
-
total
8 723
-
29 072
-
Employer
43 486
-
109 941
-
other
1 500
-
3 871
-
social contributions
131
-
330
-
unemployment
1 760
-
4 452
-
pensions
7 144
-
11 394
-
health
3 045
-
9 012
-
total
13 580
-
29 059
-
Corporate
81 934
139 000
-
-
surtax
-
-
-
-
income
22 941
38 920
-
-
total
22 941
38 920
-
-
Dividends
58 993
100 080
-
-
surtax
-
-
-
-
social contributions
10 148
17 215
-
-
withholding
7 551
12 811
-
-
total
17 699
30 026
-
-
Income
139 000
139 000
139 000
139 000
Total tax
62 943
68 946
58 131
60 021
After tax
76 057
70 054
80 869
78 979
Living cost
34 763
34 763
34 763
34 763
Free-cash
41 294
35 291
46 106
44 216

Estimated living cost  is ₽34763 per week

₽21919
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2827
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.
₽9427
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
₽38735
₽44384
₽47660
₽49550
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
-
-
-
139 000
income
-
-
-
18 527
pensions
-
-
-
28 595
other
-
-
-
4 309
health
-
-
-
4 630
surtax
-
-
-
-
social contributions
-
-
-
3 960
total
-
-
-
60 021
Employee
38 817
-
109 941
-
social contributions
1 107
-
3 131
-
surtax
-
-
-
-
income
2 001
-
19 277
-
pensions
4 390
-
6 664
-
total
7 498
-
29 072
-
Employer
38 817
-
109 941
-
other
1 340
-
3 871
-
social contributions
116
-
330
-
unemployment
1 571
-
4 452
-
pensions
6 378
-
11 394
-
health
2 717
-
9 012
-
total
12 122
-
29 059
-
Corporate
88 060
139 000
-
-
surtax
-
-
-
-
income
24 657
38 920
-
-
total
24 657
38 920
-
-
Dividends
63 403
100 080
-
-
surtax
-
-
-
-
social contributions
10 904
17 215
-
-
withholding
8 116
12 811
-
-
total
19 020
30 026
-
-
Income
139 000
139 000
139 000
139 000
Total tax
63 297
68 946
58 131
60 021
After tax
75 703
70 054
80 869
78 979
Living cost
31 319
31 319
31 319
31 319
Free-cash
44 384
38 735
49 550
47 660

Estimated living cost  is ₽31319 per week

₽18163
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3181
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽594
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9381
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
₽63258
₽63785
₽67722
₽66029
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
-
-
-
139 000
income
-
-
-
20 849
health
-
-
-
9 703
social contributions
-
-
-
19 181
total
-
-
-
49 733
Employee
34 451
-
139 000
-
social contributions
4 755
-
19 181
-
health
2 404
-
9 703
-
income
5 746
-
22 542
-
total
12 905
-
51 426
-
Employer
34 451
-
139 000
-
total
-
-
-
-
Corporate
104 549
139 000
-
-
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%.

5 227
6 949
-
-
total
5 227
6 949
-
-
Dividends
99 322
132 051
-
-
health
6 932
9 217
-
-
social contributions
13 707
18 223
-
-
withholding
14 899
19 808
-
-
total
35 538
47 248
-
-
Income
139 000
139 000
139 000
139 000
Total tax
53 670
54 197
51 426
49 733
After tax
85 330
84 803
87 574
89 267
Living cost
21 545
21 545
21 545
21 545
Free-cash
63 785
63 258
66 029
67 722

Estimated living cost  is ₽21545 per week

₽14419
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1329
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽496
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.
₽5301
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
₽41487
₽39918
₽34591
₽1554
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
-
-
-
139 000
chamber of commerce
-
-
-
555
income
-
-
-
30 579
pensions
-
-
-
21 960
unemployment
-
-
-
6 232
health
-
-
-
9 080
surtax
-
-
-
201
total
-
-
-
68 607
Employee
50 778
40 492
107 779
-
other
507
405
1 078
-
health
1 965
1 568
4 171
-
income
5 781
2 987
24 922
-
pensions
5 200
4 146
11 037
-
unemployment
1 523
1 215
3 234
-
total
14 976
10 321
44 442
-
Employer
50 778
40 492
107 779
-
accident
659
526
1 402
-
other
2 412
1 922
5 119
-
chamber of commerce
202
162
432
-
unemployment
1 523
1 215
3 234
-
surtax
201
201
201
-
pensions
6 373
5 083
13 526
-
payroll
1 523
1 215
3 234
-
health
1 919
1 531
4 074
-
total
14 812
11 855
31 222
-
Corporate
73 410
86 654
103 923
-
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.

18 352
21 663
25 980
-
total
18 352
21 663
25 980
-
Dividends
55 057
64 991
-
-
withholding
15 140
17 872
-
-
total
15 140
17 872
-
-
Income
139 000
139 000
139 000
139 000
Total tax
63 280
61 711
101 644
68 607
After tax
75 720
77 289
37 356
70 393
Living cost
35 802
35 802
35 802
35 802
Free-cash
39 918
41 487
1 554
34 591

Estimated living cost  is ₽35802 per week

₽23878
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3054
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽588
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.
₽8281
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
₽40775
₽25535
₽24464
₽14121
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
-
-
-
139 000
national
-
-
-
48 553
communal

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

-
-
-
7 024
social contributions
-
-
-
21 912
total
-
-
-
77 489
Employee

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

72 680
-
107 660
-
communal

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

3 791
-
5 615
-
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.

3 415
-
5 060
-
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.

5 451
-
8 075
-
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.

632
-
937
-
national
22 345
-
36 805
-
total
35 634
-
56 492
-
Employer

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

72 680
-
107 660
-
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.

945
-
1 400
-
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.

1 060
-
1 571
-
surtax
8 241
-
12 209
-
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.

6 440
-
9 539
-
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.

4 470
-
6 621
-
total
21 156
-
31 340
-
Corporate
45 164
139 000
-
-
surtax
181
555
-
-
income
9 033
27 800
-
-
total
9 214
28 355
-
-
Dividends
35 950
110 644
-
-
withholding

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

10 414
32 823
-
-
total
10 414
32 823
-
-
Income
139 000
139 000
139 000
139 000
Total tax
76 418
61 178
87 832
77 489
After tax
62 582
77 822
51 168
61 511
Living cost
37 047
37 047
37 047
37 047
Free-cash
25 535
40 775
14 121
24 464

Estimated living cost  is ₽37047 per week

₽23863
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3239
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽580
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.
₽9365
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
₽56443
₽48782
₽41367
₽36481
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
-
-
-
139 000
accident
-
-
-
848
income
-
-
-
32 687
pensions
-
-
-
26 651
other
-
-
-
94
unemployment
-
-
-
659
total
-
-
-
60 939
Employee
50 577
-
108 976
-
other
50
-
94
-
income
10 671
-
29 820
-
pensions
2 377
-
4 427
-
unemployment
785
-
1 460
-
total
13 883
-
35 801
-
Employer
50 577
-
108 976
-
accident
1 001
-
1 865
-
other
403
-
754
-
unemployment
2 782
-
5 179
-
pensions
11 935
-
22 226
-
total
16 121
-
30 024
-
Corporate
72 301
139 000
-
-
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.

10 846
20 849
-
-
total
10 846
20 849
-
-
Dividends
61 455
118 151
-
-
withholding
12 674
25 014
-
-
total
12 674
25 014
-
-
Income
139 000
139 000
139 000
139 000
Total tax
53 524
45 863
65 825
60 939
After tax
85 476
93 137
73 175
78 061
Living cost
36 694
36 694
36 694
36 694
Free-cash
48 782
56 443
36 481
41 367

Estimated living cost  is ₽36694 per week

₽27021
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2603
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽528
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.
₽6540
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
₽28108
₽17380
₽17981
₽23524
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
-
-
-
139 000
accident
-
-
-
1 172
income
-
-
-
18 354
pensions
-
-
-
20 834
health
-
-
-
9 766
surtax
-
-
-
6 891
communal
-
-
-
8 785
total
-
-
-
65 802
Employee
76 946
-
124 161
-
health
3 424
-
5 526
-
surtax
4 716
-
7 609
-
income
7 432
-
22 355
-
pensions
6 155
-
9 932
-
total
21 727
-
45 422
-
Employer
76 946
-
124 161
-
accident
692
-
1 118
-
pensions
6 155
-
9 932
-
health
2 347
-
3 787
-
total
9 194
-
14 837
-
Corporate
52 861
139 000
-
-
surtax
555
1 460
-
-
communal
3 569
9 382
-
-
income
7 929
20 849
-
-
total
12 053
31 691
-
-
Dividends
40 808
107 309
-
-
income
17 307
7 888
-
-
withholding
6 122
16 096
-
-
total
23 429
23 984
-
-
Income
139 000
139 000
139 000
139 000
Total tax
66 403
55 675
60 259
65 802
After tax
72 597
83 325
78 741
73 198
Living cost
55 217
55 217
55 217
55 217
Free-cash
17 380
28 108
23 524
17 981

Estimated living cost  is ₽55217 per week

₽41421
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3345
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽584
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.
₽9865
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
₽64609
₽61378
₽43134
₽40394
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
-
-
-
139 000
income
-
-
-
31 641
pensions
-
-
-
27 122
other
-
-
-
-
unemployment
-
-
-
231
health
-
-
-
9 627
surtax
-
-
-
4 423
total
-
-
-
73 044
Employee
34 217
-
114 828
-
other
-
-
-
-
health
873
-
2 927
-
surtax
121
-
3 991
-
income
5 736
-
29 044
-
pensions
2 283
-
7 659
-
unemployment
2 381
-
7 992
-
total
11 394
-
51 613
-
Employer
34 217
-
114 828
-
other
-
-
-
-
unemployment
1 086
-
3 640
-
pensions
4 562
-
15 306
-
health
1 556
-
5 225
-
total
7 204
-
24 171
-
Corporate
97 579
139 000
-
-
income
25 371
36 140
-
-
total
25 371
36 140
-
-
Dividends
72 208
102 860
-
-
withholding
10 831
15 429
-
-
total
10 831
15 429
-
-
Income
139 000
139 000
139 000
139 000
Total tax
54 800
51 569
75 784
73 044
After tax
84 200
87 431
63 216
65 956
Living cost
22 822
22 822
22 822
22 822
Free-cash
61 378
64 609
40 394
43 134

Estimated living cost  is ₽22822 per week

₽13779
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1984
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽530
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.
₽6531
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
₽45691
₽43435
₽40818
₽34237
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
-
-
-
139 000
municipal
-
-
-
825
regional
-
-
-
2 097
national
-
-
-
32 139
social contributions
-
-
-
35 750
total
-
-
-
70 811
Employee
56 363
-
139 000
-
social contributions
19 006
-
46 870
-
regional
759
-
1 871
-
municipal
299
-
737
-
national
8 929
-
27 914
-
total
28 993
-
77 392
-
Employer
56 363
-
139 000
-
total
-
-
-
-
Corporate
82 637
139 000
-
-
nationa
19 833
33 359
-
-
municipal
4 107
6 909
-
-
total
23 940
40 268
-
-
Dividends
58 697
98 732
-
-
withholding
15 261
25 670
-
-
total
15 261
25 670
-
-
Income
139 000
139 000
139 000
139 000
Total tax
68 194
65 938
77 392
70 811
After tax
70 806
73 062
61 608
68 189
Living cost
27 371
27 371
27 371
27 371
Free-cash
43 435
45 691
34 237
40 818

Estimated living cost  is ₽27371 per week

₽17022
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2773
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽469
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.
₽7107
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
₽65791
₽55120
₽42599
₽40625
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
-
-
-
139 000
income
-
-
-
12 796
health
-
-
-
18 765
solidarity contribution
-
-
-
-
social contributions
-
-
-
34 929
total
-
-
-
66 490
Employee
43 987
-
103 731
-
social contributions
2 859
-
6 743
-
health
5 938
-
14 004
-
solidarity contribution
-
-
-
-
income
5 278
-
12 448
-
total
14 075
-
33 195
-
Employer
43 987
-
103 731
-
social contributions
10 997
-
25 933
-
health
3 959
-
9 336
-
total
14 956
-
35 269
-
Corporate
80 057
139 000
-
-
income
15 211
26 410
-
-
total
15 211
26 410
-
-
Dividends
64 846
112 590
-
-
withholding
9 727
16 888
-
-
total
9 727
16 888
-
-
Income
139 000
139 000
139 000
139 000
Total tax
53 969
43 298
68 464
66 490
After tax
85 031
95 702
70 536
72 510
Living cost
29 911
29 911
29 911
29 911
Free-cash
55 120
65 791
40 625
42 599

Estimated living cost  is ₽29911 per week

₽22244
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1657
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽517
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5493
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
₽44981
₽44484
₽38178
₽4978
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
-
-
-
139 000
chamber of commerce
-
-
-
555
income
-
-
-
30 579
pensions
-
-
-
21 960
unemployment
-
-
-
6 232
health
-
-
-
9 080
surtax
-
-
-
-
total
-
-
-
68 406
Employee
44 415
40 492
107 937
-
other
443
405
1 080
-
health
1 718
1 568
4 176
-
income
3 957
2 987
24 978
-
pensions
4 549
4 146
11 052
-
unemployment
1 332
1 215
3 237
-
total
11 999
10 321
44 523
-
Employer
44 415
40 492
107 937
-
accident
577
526
1 404
-
other
2 109
1 922
5 127
-
chamber of commerce
177
162
432
-
unemployment
1 332
1 215
3 237
-
surtax
-
-
-
-
pensions
5 574
5 083
13 545
-
payroll
1 332
1 215
3 237
-
health
1 679
1 531
4 080
-
total
12 780
11 654
31 062
-
Corporate
81 803
86 855
104 081
-
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.

20 450
21 713
26 021
-
total
20 450
21 713
26 021
-
Dividends
61 353
65 141
-
-
withholding
16 871
17 915
-
-
total
16 871
17 915
-
-
Income
139 000
139 000
139 000
139 000
Total tax
62 100
61 603
101 606
68 406
After tax
76 900
77 397
37 394
70 594
Living cost
32 416
32 416
32 416
32 416
Free-cash
44 484
44 981
4 978
38 178

Estimated living cost  is ₽32416 per week

₽19446
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3311
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.
₽9082
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
₽117617
₽114911
₽123177
₽96767
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%.

-
-
-
139 000
microenterprise

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

-
-
-
1 390
total
-
-
-
1 390
Employee
18 041
-
139 000
-
income
3 608
-
27 800
-
total
3 608
-
27 800
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

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

120 959
139 000
-
-
total
-
-
-
-
Dividends
120 959
139 000
-
-
withholding
6 048
6 950
-
-
total
6 048
6 950
-
-
Income
139 000
139 000
139 000
139 000
Total tax
9 656
6 950
27 800
1 390
After tax
129 344
132 050
111 200
137 610
Living cost
14 433
14 433
14 433
14 433
Free-cash
114 911
117 617
96 767
123 177

Estimated living cost  is ₽14433 per week

₽9767
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽606
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.
₽3576
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
₽68448
₽59948
₽42665
₽38984
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.

-
-
-
139 000
income
-
-
-
29 813
pensions
-
-
-
25 384
unemployment
-
-
-
208
health
-
-
-
13 677
total
-
-
-
69 082
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.

44 931
-
120 276
-
health
2 902
-
7 769
-
income
7 748
-
27 458
-
pensions
6 965
-
18 643
-
unemployment
64
-
168
-
total
17 679
-
54 038
-
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.

44 931
-
120 276
-
unemployment
27
-
71
-
pensions
3 976
-
10 644
-
health
2 993
-
8 010
-
total
6 996
-
18 725
-
Corporate
87 074
139 000
-
-
income
16 544
26 410
-
-
total
16 544
26 410
-
-
Dividends
70 530
112 590
-
-
withholding
10 580
16 889
-
-
total
10 580
16 889
-
-
Income
139 000
139 000
139 000
139 000
Total tax
51 799
43 299
72 763
69 082
After tax
87 201
95 701
66 237
69 918
Living cost
27 253
27 253
27 253
27 253
Free-cash
59 948
68 448
38 984
42 665

Estimated living cost  is ₽27253 per week

₽18703
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1747
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽528
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.
₽6276
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
₽40675
-₽12677
₽52167
₽81725
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
-
-
-
139 000
income
-
-
-
27 094
social contributions
-
-
-
15 846
total
-
-
-
42 940
Employee
62 937
-
-
-
social contributions
5 161
-
735
-
income
13 883
-
-
-
total
19 044
-
735
-
Employer
62 937
-
-
-
social contributions
88 740
-
12 647
-
total
88 740
-
12 647
-
Corporate
-
139 000
-
-
income
-
30 580
-
-
total
-
30 580
-
-
Dividends
-
108 420
-
-
income
-
23 852
-
-
total
-
23 852
-
-
Income
139 000
139 000
139 000
139 000
Total tax
107 784
54 432
13 382
42 940
After tax
31 216
84 568
125 618
96 060
Living cost
43 893
43 893
43 893
43 893
Free-cash
-12 677
40 675
81 725
52 167

Estimated living cost  is ₽43893 per week

₽28480
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4128
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.
₽10726
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
₽47191
₽46169
₽43925
₽34596
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.

-
-
-
139 000
income
-
-
-
14 901
surtax
-
-
-
-
social contributions

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

-
-
-
48 303
total
-
-
-
63 204
Employee
46 731
-
112 324
-
social contributions
5 141
-
12 356
-
surtax
-
-
-
-
income
9 720
-
33 501
-
total
14 861
-
45 857
-
Employer
46 731
-
112 324
-
social contributions
11 099
-
26 676
-
total
11 099
-
26 676
-
Corporate
81 170
139 000
-
-
surtax
-
-
-
-
income
17 045
29 191
-
-
total
17 045
29 191
-
-
Dividends
64 125
109 809
-
-
withholding
17 955
30 747
-
-
total
17 955
30 747
-
-
Income
139 000
139 000
139 000
139 000
Total tax
60 960
59 938
72 533
63 204
After tax
78 040
79 062
66 467
75 796
Living cost
31 871
31 871
31 871
31 871
Free-cash
46 169
47 191
34 596
43 925

Estimated living cost  is ₽31871 per week

₽23846
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1880
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽532
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.
₽5613
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
₽20979
₽27967
₽29905
₽31794
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
-
-
-
139 000
income
-
-
-
18 527
pensions
-
-
-
28 595
other
-
-
-
4 309
health
-
-
-
4 630
surtax
-
-
-
-
social contributions
-
-
-
3 960
total
-
-
-
60 021
Employee
63 638
-
109 941
-
social contributions
1 812
-
3 131
-
surtax
-
-
-
-
income
5 553
-
19 277
-
pensions
7 198
-
6 664
-
total
14 563
-
29 072
-
Employer
63 638
-
109 941
-
other
2 196
-
3 871
-
social contributions
191
-
330
-
unemployment
2 578
-
4 452
-
pensions
10 456
-
11 394
-
health
4 454
-
9 012
-
total
19 875
-
29 059
-
Corporate
55 486
139 000
-
-
surtax
-
-
-
-
income
15 535
38 920
-
-
total
15 535
38 920
-
-
Dividends
39 951
100 080
-
-
surtax
-
-
-
-
social contributions
6 872
17 215
-
-
withholding
5 114
12 811
-
-
total
11 986
30 026
-
-
Income
139 000
139 000
139 000
139 000
Total tax
61 959
68 946
58 131
60 021
After tax
77 041
70 054
80 869
78 979
Living cost
49 074
49 074
49 074
49 074
Free-cash
27 967
20 979
31 794
29 905

Estimated living cost  is ₽49074 per week

₽33213
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4014
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽673
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.
₽11174
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
₽94558
₽91145
₽73205
₽76899
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
-
-
-
139 000
income
-
-
-
4 672
social contributions
-
-
-
30 581
total
-
-
-
35 253
Employee
32 665
-
120 347
-
income
-
-
5 083
-
social contributions
2 123
-
7 823
-
total
2 123
-
12 906
-
Employer
32 665
-
120 347
-
social contributions
5 063
-
18 653
-
total
5 063
-
18 653
-
Corporate
101 271
139 000
-
-
income
10 127
13 900
-
-
total
10 127
13 900
-
-
Dividends
91 145
125 100
-
-
total
-
-
-
-
Income
139 000
139 000
139 000
139 000
Total tax
17 313
13 900
31 559
35 253
After tax
121 687
125 100
107 441
103 747
Living cost
30 542
30 542
30 542
30 542
Free-cash
91 145
94 558
76 899
73 205

Estimated living cost  is ₽30542 per week

₽19748
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2302
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽575
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.
₽7917
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
-₽82352
-₽82352
₽35360
-₽82352
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
-
-
-
139 000
municipal
-
-
-
27 768
pensions
-
-
-
881
national
-
-
-
15 014
labour market
-
-
-
11 049
total
-
-
-
54 712
Employee
206 514
206 514
206 514
-
labour market
16 498
16 498
16 498
-
national
25 229
25 229
25 229
-
municipal
43 976
43 976
43 976
-
pensions
294
294
294
-
total
85 997
85 997
85 997
-
Employer
206 514
206 514
206 514
-
labour market
16 521
16 521
16 521
-
municipal
44 046
44 046
44 046
-
pensions
587
587
587
-
national
25 273
25 273
25 273
-
total
86 427
86 427
86 427
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
139 000
139 000
139 000
139 000
Total tax
172 424
172 424
172 424
54 712
After tax
-33 424
-33 424
-33 424
84 288
Living cost
48 928
48 928
48 928
48 928
Free-cash
-82 352
-82 352
-82 352
35 360

Estimated living cost  is ₽48928 per week

₽33487
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4328
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽752
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.
₽10360
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
-₽10603
₽7906
₽73297
₽52283
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
-
-
-
139 000
accident
-
-
-
255
income
-
-
-
36 815
pensions
-
-
-
4 197
other
-
-
-
374
health
-
-
-
2 200
total
-
-
-
43 841
Employee
34 391
-
122 827
-
health
3 938
-
14 063
-
income
4 718
-
26 925
-
pensions
3 873
-
7 695
-
total
12 529
-
48 683
-
Employer
34 391
-
122 827
-
accident
574
-
2 051
-
unemployment
843
-
3 009
-
pensions
5 592
-
11 112
-
total
7 009
-
16 172
-
Corporate
97 600
139 000
-
-
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.

87 840
125 100
-
-
total
87 840
125 100
-
-
Dividends
9 760
13 900
-
-
withholding
1 854
2 641
-
-
total
1 854
2 641
-
-
Income
139 000
139 000
139 000
139 000
Total tax
109 232
127 741
64 855
43 841
After tax
29 768
11 259
74 145
95 159
Living cost
21 862
21 862
21 862
21 862
Free-cash
7 906
-10 603
52 283
73 297

Estimated living cost  is ₽21862 per week

₽15913
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1246
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽410
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.
₽4292
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
₽50555
₽51535
₽55509
₽36448
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

-
-
-
139 000
municipal
-
-
-
24 711
health
-
-
-
1 716
national
-
-
-
18 055
total
-
-
-
44 482
Employee
53 457
-
116 934
-
health
399
-
1 377
-
municipal
8 756
-
19 064
-
pensions
3 608
-
7 894
-
unemployment
802
-
1 755
-
national
883
-
11 387
-
total
14 448
-
41 477
-
Employer
53 457
-
116 934
-
accident
54
-
118
-
unemployment
347
-
760
-
pensions
9 275
-
20 288
-
health
411
-
900
-
total
10 087
-
22 066
-
Corporate
75 457
139 000
-
-
income
15 092
27 800
-
-
total
15 092
27 800
-
-
Dividends

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

45 274
83 400
-
-
national
681
6 623
-
-
municipal
8 148
15 013
-
-
total
8 829
21 636
-
-
Income
139 000
139 000
139 000
139 000
Total tax
48 456
49 436
63 543
44 482
After tax
90 544
89 564
75 457
94 518
Living cost
39 009
39 009
39 009
39 009
Free-cash
51 535
50 555
36 448
55 509

Estimated living cost  is ₽39009 per week

₽25481
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3752
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽621
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.
₽9157
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
₽78007
₽72477
₽73483
₽72151
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
-
-
-
139 000
income
-
-
-
22 008
health
-
-
-
3 544
social contributions
-
-
-
16 440
total
-
-
-
41 992
Employee
78 130
78 130
127 888
-
social contributions
2 954
6 484
8 746
-
health
605
1 329
2 175
-
income
8 507
7 233
21 291
-
total
12 066
15 046
32 212
-
Employer
78 130
78 130
127 888
-
social contributions
2 954
6 484
8 746
-
health
658
1 446
2 366
-
total
3 612
7 930
11 112
-
Corporate
99 797
52 939
-
-
income
12 475
6 617
-
-
total
12 475
6 617
-
-
Dividends
87 322
46 322
-
-
withholding
14 845
7 875
-
-
total
14 845
7 875
-
-
Income
139 000
139 000
139 000
139 000
Total tax
42 998
37 468
43 324
41 992
After tax
96 002
101 532
95 676
97 008
Living cost
23 525
23 525
23 525
23 525
Free-cash
72 477
78 007
72 151
73 483

Estimated living cost  is ₽23525 per week

₽14099
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2308
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽521
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.
₽6598
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
₽98974
₽93804
₽98887
₽78507
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
-
-
-
139 000
income
-
-
-
13 812
pensions
-
-
-
6 463
unemployment
-
-
-
29
health
-
-
-
3 677
total
-
-
-
23 981
Employee

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

23 322
-
129 070
-
health
1 982
-
8 195
-
income
1 595
-
11 293
-
pensions
3 498
-
14 461
-
unemployment
116
-
482
-
total
7 191
-
34 431
-
Employer

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

23 322
-
129 070
-
unemployment
116
-
482
-
pensions
1 282
-
5 302
-
health
1 003
-
4 146
-
total
2 401
-
9 930
-
Corporate
113 277
139 000
-
-
income
10 194
12 510
-
-
total
10 194
12 510
-
-
Dividends
103 083
126 490
-
-
withholding
9 278
11 384
-
-
total
9 278
11 384
-
-
Income
139 000
139 000
139 000
139 000
Total tax
29 064
23 894
44 361
23 981
After tax
109 936
115 106
94 639
115 019
Living cost
16 132
16 132
16 132
16 132
Free-cash
93 804
98 974
78 507
98 887

Estimated living cost  is ₽16132 per week

₽10293
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1163
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.
₽4196
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
₽65196
₽60299
₽50120
₽45234
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
-
-
-
139 000
accident
-
-
-
848
income
-
-
-
32 687
pensions
-
-
-
26 651
other
-
-
-
94
unemployment
-
-
-
659
total
-
-
-
60 939
Employee
37 570
-
108 976
-
other
37
-
94
-
income
7 243
-
29 820
-
pensions
1 766
-
4 427
-
unemployment
582
-
1 460
-
total
9 628
-
35 801
-
Employer
37 570
-
108 976
-
accident
744
-
1 865
-
other
301
-
754
-
unemployment
2 067
-
5 179
-
pensions
8 866
-
22 226
-
total
11 978
-
30 024
-
Corporate
89 452
139 000
-
-
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.

13 418
20 849
-
-
total
13 418
20 849
-
-
Dividends
76 034
118 151
-
-
withholding
15 736
25 014
-
-
total
15 736
25 014
-
-
Income
139 000
139 000
139 000
139 000
Total tax
50 760
45 863
65 825
60 939
After tax
88 240
93 137
73 175
78 061
Living cost
27 941
27 941
27 941
27 941
Free-cash
60 299
65 196
45 234
50 120

Estimated living cost  is ₽27941 per week

₽18859
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2686
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.
₽5906
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
₽83955
₽83499
₽85935
₽85738
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
-
-
-
139 000
income
-
-
-
46 784
pensions
-
-
-
2 029
health
-
-
-
1 471
total
-
-
-
50 284
Employee
4 236
-
136 718
-
health
212
-
507
-
income
820
-
46 677
-
pensions
381
-
913
-
unemployment
42
-
101
-
total
1 455
-
48 198
-
Employer
4 236
-
136 718
-
unemployment
85
-
203
-
pensions
466
-
1 116
-
health
402
-
964
-
total
953
-
2 283
-
Corporate
133 810
139 000
-
-
income
29 438
30 580
-
-
total
29 438
30 580
-
-
Dividends
104 372
108 420
-
-
withholding
20 874
21 684
-
-
total
20 874
21 684
-
-
Income
139 000
139 000
139 000
139 000
Total tax
52 720
52 264
50 481
50 284
After tax
86 280
86 736
88 519
88 716
Living cost
2 781
2 781
2 781
2 781
Free-cash
83 499
83 955
85 738
85 935

Estimated living cost  is ₽2781 per week

₽1653
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽225
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽64
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.
₽839
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
₽82870
₽77872
₽62571
₽62570
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.

-
-
-
139 000
income
-
-
-
30 509
pensions
-
-
-
19 509
unemployment
-
-
-
1 125
health
-
-
-
7 728
total
-
-
-
58 871
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.

26 477
-
125 569
-
health
1 364
-
3 864
-
income
3 650
-
30 509
-
pensions
3 707
-
10 505
-
unemployment
199
-
563
-
total
8 920
-
45 441
-
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.

26 477
-
125 569
-
unemployment
199
-
563
-
pensions
3 177
-
9 004
-
health
1 364
-
3 864
-
total
4 740
-
13 431
-
Corporate
107 784
139 000
-
-
income
16 168
20 850
-
-
total
16 168
20 850
-
-
Dividends
91 616
118 150
-
-
withholding
13 742
17 722
-
-
total
13 742
17 722
-
-
Income
139 000
139 000
139 000
139 000
Total tax
43 570
38 572
58 872
58 871
After tax
95 430
100 428
80 128
80 129
Living cost
17 558
17 558
17 558
17 558
Free-cash
77 872
82 870
62 570
62 571

Estimated living cost  is ₽17558 per week

₽11822
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1358
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽508
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3870
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
₽51670
₽51305
₽48404
₽39075
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.

-
-
-
139 000
income
-
-
-
14 901
surtax
-
-
-
-
social contributions

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

-
-
-
48 303
total
-
-
-
63 204
Employee
39 436
-
112 324
-
social contributions
4 338
-
12 356
-
surtax
-
-
-
-
income
7 705
-
33 501
-
total
12 043
-
45 857
-
Employer
39 436
-
112 324
-
social contributions
9 365
-
26 676
-
total
9 365
-
26 676
-
Corporate
90 199
139 000
-
-
surtax
-
-
-
-
income
18 942
29 191
-
-
total
18 942
29 191
-
-
Dividends
71 257
109 809
-
-
withholding
19 953
30 747
-
-
total
19 953
30 747
-
-
Income
139 000
139 000
139 000
139 000
Total tax
60 303
59 938
72 533
63 204
After tax
78 697
79 062
66 467
75 796
Living cost
27 392
27 392
27 392
27 392
Free-cash
51 305
51 670
39 075
48 404

Estimated living cost  is ₽27392 per week

₽19401
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1903
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽486
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5603
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
₽57428
₽50111
₽42352
₽37466
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
-
-
-
139 000
accident
-
-
-
848
income
-
-
-
32 687
pensions
-
-
-
26 651
other
-
-
-
94
unemployment
-
-
-
659
total
-
-
-
60 939
Employee
49 071
-
108 976
-
other
48
-
94
-
income
10 249
-
29 820
-
pensions
2 306
-
4 427
-
unemployment
760
-
1 460
-
total
13 363
-
35 801
-
Employer
49 071
-
108 976
-
accident
972
-
1 865
-
other
393
-
754
-
unemployment
2 699
-
5 179
-
pensions
11 581
-
22 226
-
total
15 645
-
30 024
-
Corporate
74 284
139 000
-
-
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.

11 143
20 849
-
-
total
11 143
20 849
-
-
Dividends
63 141
118 151
-
-
withholding
13 029
25 014
-
-
total
13 029
25 014
-
-
Income
139 000
139 000
139 000
139 000
Total tax
53 180
45 863
65 825
60 939
After tax
85 820
93 137
73 175
78 061
Living cost
35 709
35 709
35 709
35 709
Free-cash
50 111
57 428
37 466
42 352

Estimated living cost  is ₽35709 per week

₽25645
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2777
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.
₽6785
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Madrid model

Close
Sofia , Bulgaria
₽101366
₽95173
₽91194
₽96215
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
-
-
-
139 000
income
-
-
-
20 850
pensions

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

-
-
-
5 253
unemployment
-
-
-
142
health
-
-
-
4 082
total
-
-
-
30 327
Employee
23 145
-
132 037
-
health
1 065
-
1 633
-
accident

We are using the highest rate at 1.1%.

254
-
390
-
income
2 315
-
13 204
-
pensions

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

2 032
-
3 116
-
total
5 666
-
18 343
-
Employer
23 145
-
132 037
-
accident

We are using the highest rate at 1.1%.

254
-
390
-
unemployment
139
-
213
-
pensions

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

2 551
-
3 911
-
health
1 597
-
2 449
-
total
4 541
-
6 963
-
Corporate
111 314
139 000
-
-
income
11 132
13 900
-
-
total
11 132
13 900
-
-
Dividends
100 182
125 100
-
-
withholding
5 009
6 255
-
-
total
5 009
6 255
-
-
Income
139 000
139 000
139 000
139 000
Total tax
26 348
20 155
25 306
30 327
After tax
112 652
118 845
113 694
108 673
Living cost
17 479
17 479
17 479
17 479
Free-cash
95 173
101 366
96 215
91 194

Estimated living cost  is ₽17479 per week

₽11561
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1001
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽417
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.
₽4502
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
₽32374
₽45672
₽39013
₽52180
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.

-
-
-
139 000
trade
-
-
-
13 167
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.

-
-
-
38 533
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.

-
-
-
6 941
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.

-
-
-
2 119
total
-
-
-
60 760
Employee

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

50 555
-
139 000
-
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.

6 941
-
6 941
-
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.

229
-
2 119
-
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.

4 157
-
38 533
-
total
11 327
-
47 593
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
88 445
139 000
-
-
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.

729
1 147
-
-
income
13 266
20 849
-
-
trade
12 691
19 947
-
-
chamber of commerce
283
359
-
-
total
26 969
42 302
-
-
Dividends
61 475
96 698
-
-
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.

823
1 309
-
-
withholding
14 982
23 788
-
-
total
15 805
25 097
-
-
Income
139 000
139 000
139 000
139 000
Total tax
54 101
67 399
47 593
60 760
After tax
84 899
71 601
91 407
78 240
Living cost
39 227
39 227
39 227
39 227
Free-cash
45 672
32 374
52 180
39 013

Estimated living cost  is ₽39227 per week

₽27060
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4221
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽569
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.
₽7377
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
₽39420
₽41664
₽20050
₽20050
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
-
-
-
139 000
income
-
-
-
38 806
social contributions
-
-
-
22 265
total
-
-
-
61 071
Employee
79 479
-
139 000
-
income
14 997
-
38 806
-
social contributions
6 603
-
22 265
-
total
21 600
-
61 071
-
Employer
79 479
-
139 000
-
total
-
-
-
-
Corporate
59 521
139 000
-
-
income
7 441
17 375
-
-
total
7 441
17 375
-
-
Dividends
52 080
121 625
-
-
withholding
10 416
24 326
-
-
total
10 416
24 326
-
-
Income
139 000
139 000
139 000
139 000
Total tax
39 457
41 701
61 071
61 071
After tax
99 543
97 299
77 929
77 929
Living cost
57 879
57 879
57 879
57 879
Free-cash
41 664
39 420
20 050
20 050

Estimated living cost  is ₽57879 per week

₽44034
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4716
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽553
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.
₽8577
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
₽48099
₽51649
₽66382
₽64388
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.

-
-
-
139 000
income
-
-
-
28 923
health

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

-
-
-
6 812
total
-
-
-
35 735
Employee
46 611
-
134 326
-
income
5 058
-
28 381
-
social contributions
4 670
-
4 674
-
total
9 728
-
33 055
-
Employer
46 611
-
134 326
-
social contributions
4 670
-
4 674
-
total
4 670
-
4 674
-
Corporate
87 719
139 000
-
-
income
30 702
48 650
-
-
total
30 702
48 650
-
-
Dividends
57 017
90 350
-
-
social contributions
5 368
5 368
-
-
total
5 368
5 368
-
-
Income
139 000
139 000
139 000
139 000
Total tax
50 468
54 018
37 729
35 735
After tax
88 532
84 982
101 271
103 265
Living cost
36 883
36 883
36 883
36 883
Free-cash
51 649
48 099
64 388
66 382

Estimated living cost  is ₽36883 per week

₽24295
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2908
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽565
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.
₽9114
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
₽57437
₽60389
₽57278
₽44469
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
-
-
-
139 000
income
-
-
-
35 356
pensions
-
-
-
8 379
total
-
-
-
43 735
Employee
52 143
-
121 804
-
health
680
-
1 926
-
income
9 496
-
26 816
-
pensions
3 980
-
10 606
-
total
14 156
-
39 348
-
Employer
52 143
-
121 804
-
pensions
5 268
-
14 881
-
health
991
-
2 315
-
total
6 259
-
17 196
-
Corporate
80 598
139 000
-
-
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.

15 313
26 410
-
-
total
15 313
26 410
-
-
Dividends
65 285
112 590
-
-
withholding
4 896
17 166
-
-
total
4 896
17 166
-
-
Income
139 000
139 000
139 000
139 000
Total tax
40 624
43 576
56 544
43 735
After tax
98 376
95 424
82 456
95 265
Living cost
37 987
37 987
37 987
37 987
Free-cash
60 389
57 437
44 469
57 278

Estimated living cost  is ₽37987 per week

₽26059
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3493
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.
₽7957
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
-₽12768
₽7574
₽71132
₽50118
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
-
-
-
139 000
accident
-
-
-
255
income
-
-
-
36 815
pensions
-
-
-
4 197
other
-
-
-
374
health
-
-
-
2 200
total
-
-
-
43 841
Employee
37 795
-
122 827
-
health
4 327
-
14 063
-
income
5 185
-
26 925
-
pensions
4 256
-
7 695
-
total
13 768
-
48 683
-
Employer
37 795
-
122 827
-
accident
631
-
2 051
-
unemployment
926
-
3 009
-
pensions
6 145
-
11 112
-
total
7 702
-
16 172
-
Corporate
93 503
139 000
-
-
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.

84 152
125 100
-
-
total
84 152
125 100
-
-
Dividends
9 350
13 900
-
-
withholding
1 777
2 641
-
-
total
1 777
2 641
-
-
Income
139 000
139 000
139 000
139 000
Total tax
107 399
127 741
64 855
43 841
After tax
31 601
11 259
74 145
95 159
Living cost
24 027
24 027
24 027
24 027
Free-cash
7 574
-12 768
50 118
71 132

Estimated living cost  is ₽24027 per week

₽17633
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1400
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.
₽4510
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

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Skopje , Macedonia
₽103273
₽98529
₽64761
₽80692
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.

-
-
-
139 000
work injury
-
-
-
695
health insurance
-
-
-
10 286
income
-
-
-
22 319
pensions
-
-
-
25 576
unemployment
-
-
-
1 668
total
-
-
-
60 544
Employee

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

21 911
-
139 000
-
work injury
110
-
405
-
income
2 191
-
22 319
-
pensions
4 032
-
14 917
-
health insurance
1 621
-
5 999
-
unemployment
263
-
973
-
total
8 217
-
44 613
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
117 089
139 000
-
-
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%.

1 171
1 390
-
-
total
1 171
1 390
-
-
Dividends
115 918
137 610
-
-
withholding
17 388
20 642
-
-
total
17 388
20 642
-
-
Income
139 000
139 000
139 000
139 000
Total tax
26 776
22 032
44 613
60 544
After tax
112 224
116 968
94 387
78 456
Living cost
13 695
13 695
13 695
13 695
Free-cash
98 529
103 273
80 692
64 761

Estimated living cost  is ₽13695 per week

₽8484
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽995
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽427
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3788
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

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Rome , Italy
₽32739
₽28115
₽26583
₽20226
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
-
-
-
139 000
municipal
-
-
-
929
regional
-
-
-
3 121
national
-
-
-
32 139
social contributions
-
-
-
35 750
total
-
-
-
71 939
Employee
85 620
-
139 000
-
social contributions
28 871
-
46 870
-
regional
1 293
-
2 683
-
municipal
511
-
829
-
national
14 469
-
27 914
-
total
45 144
-
78 296
-
Employer
85 620
-
139 000
-
total
-
-
-
-
Corporate
53 380
139 000
-
-
nationa
12 811
33 359
-
-
municipal
2 572
6 700
-
-
total
15 383
40 059
-
-
Dividends
37 997
98 940
-
-
withholding
9 880
25 724
-
-
total
9 880
25 724
-
-
Income
139 000
139 000
139 000
139 000
Total tax
70 407
65 783
78 296
71 939
After tax
68 593
73 217
60 704
67 061
Living cost
40 478
40 478
40 478
40 478
Free-cash
28 115
32 739
20 226
26 583

Estimated living cost  is ₽40478 per week

₽28433
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2784
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽611
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.
₽8648
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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