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
₽ 161000
per

Your estimated
City
free-cash

Andorra , Andorra
₽90747
₽113869
₽95027
₽116987
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
-
-
-
161 000
social contributions
-
-
-
35 421
income
-
-
-
6 920
total
-
-
-
42 341
Employee
29 853
-
139 394
-
social contributions
1 940
-
9 061
-
income
-
-
7 394
-
total
1 940
-
16 455
-
Employer
29 853
-
139 394
-
social contributions
4 627
-
21 606
-
total
4 627
-
21 606
-
Corporate
126 520
161 000
-
-
income
12 652
16 101
-
-
total
12 652
16 101
-
-
Dividends
113 868
144 899
-
-
total
-
-
-
-
Income
161 000
161 000
161 000
161 000
Total tax
19 219
16 101
38 061
42 341
After tax
141 781
144 899
122 939
118 659
Living cost
27 912
27 912
27 912
27 912
Free-cash
113 869
116 987
95 027
90 747

Estimated living cost  is ₽27912 per week

₽18048
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2104
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽525
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.
₽7235
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.

Graz , Austria
₽53186
₽59119
₽13135
₽59580
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
-
-
-
161 000
surtax
-
-
-
-
unemployment
-
-
-
5 695
health
-
-
-
8 298
chamber of commerce
-
-
-
643
pensions
-
-
-
20 069
income
-
-
-
43 484
total
-
-
-
78 189
Employee
40 590
37 005
128 332
-
unemployment
1 218
1 110
3 255
-
other
405
370
1 085
-
income
3 616
2 730
34 725
-
pensions
4 157
3 789
11 108
-
health
1 570
1 433
4 197
-
total
10 966
9 432
54 370
-
Employer
40 590
37 005
128 332
-
pensions
5 094
4 645
13 614
-
surtax
-
-
-
-
payroll
1 218
1 110
3 850
-
other
1 928
1 757
5 926
-
health
1 535
1 399
4 100
-
accident
527
481
1 410
-
unemployment
1 218
1 110
3 255
-
chamber of commerce
162
148
513
-
total
11 682
10 650
32 668
-
Corporate
108 728
113 345
124 808
-
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.

27 183
28 337
31 202
-
total
27 183
28 337
31 202
-
Dividends
81 546
85 008
-
-
withholding
22 425
23 376
-
-
total
22 425
23 376
-
-
Income
161 000
161 000
161 000
161 000
Total tax
72 256
71 795
118 240
78 189
After tax
88 744
89 205
42 760
82 811
Living cost
29 625
29 625
29 625
29 625
Free-cash
59 119
59 580
13 135
53 186

Estimated living cost  is ₽29625 per week

₽17771
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3026
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽529
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.
₽8300
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.

Vienna , Austria
₽49909
₽54952
₽9995
₽56386
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
-
-
-
161 000
surtax
-
-
-
183
unemployment
-
-
-
5 695
health
-
-
-
8 298
chamber of commerce
-
-
-
643
pensions
-
-
-
20 069
income
-
-
-
43 484
total
-
-
-
78 372
Employee
46 406
37 005
128 161
-
unemployment
1 392
1 110
3 255
-
other
463
370
1 085
-
income
5 283
2 730
34 642
-
pensions
4 752
3 789
11 108
-
health
1 796
1 433
4 197
-
total
13 686
9 432
54 287
-
Employer
46 406
37 005
128 161
-
pensions
5 824
4 645
13 614
-
surtax
183
183
183
-
payroll
1 392
1 110
3 845
-
other
2 204
1 757
5 919
-
health
1 753
1 399
4 100
-
accident
603
481
1 410
-
unemployment
1 392
1 110
3 255
-
chamber of commerce
185
148
513
-
total
13 536
10 833
32 839
-
Corporate
101 058
113 162
124 637
-
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.

25 264
28 291
31 160
-
total
25 264
28 291
31 160
-
Dividends
75 794
84 870
-
-
withholding
20 843
23 339
-
-
total
20 843
23 339
-
-
Income
161 000
161 000
161 000
161 000
Total tax
73 329
71 895
118 286
78 372
After tax
87 671
89 105
42 714
82 628
Living cost
32 719
32 719
32 719
32 719
Free-cash
54 952
56 386
9 995
49 909

Estimated living cost  is ₽32719 per week

₽21822
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2791
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽537
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.
₽7568
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.

Brussels , Belgium
₽35926
₽42264
₽22973
₽56191
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
-
-
-
161 000
national
-
-
-
59 795
communal

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

-
-
-
8 271
social contributions
-
-
-
23 151
total
-
-
-
91 217
Employee

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

66 421
-
124 698
-
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.

578
-
1 085
-
national
20 420
-
45 070
-
communal

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

3 464
-
6 504
-
pensions

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

4 982
-
9 352
-
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.

3 121
-
5 861
-
total
32 565
-
67 872
-
Employer

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

66 421
-
124 698
-
surtax
7 531
-
14 139
-
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.

5 886
-
11 049
-
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.

4 085
-
7 669
-
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.

863
-
1 621
-
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.

969
-
1 820
-
total
19 334
-
36 298
-
Corporate
75 245
161 000
-
-
income
15 049
32 199
-
-
surtax
301
643
-
-
total
15 350
32 842
-
-
Dividends
59 895
128 157
-
-
withholding

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

17 630
38 110
-
-
total
17 630
38 110
-
-
Income
161 000
161 000
161 000
161 000
Total tax
84 879
70 952
104 170
91 217
After tax
76 121
90 048
56 830
69 783
Living cost
33 857
33 857
33 857
33 857
Free-cash
42 264
56 191
22 973
35 926

Estimated living cost  is ₽33857 per week

₽21808
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2960
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.
₽8559
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
Sofia , Bulgaria
₽112212
₽116020
₽118498
₽121679
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
-
-
-
161 000
unemployment
-
-
-
130
health
-
-
-
3 731
pensions

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

-
-
-
4 801
income
-
-
-
24 150
total
-
-
-
32 812
Employee
21 155
-
154 635
-
accident

We are using the highest rate at 1.1%.

232
-
357
-
income
2 116
-
15 464
-
pensions

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

1 857
-
2 848
-
health
973
-
1 492
-
total
5 178
-
20 161
-
Employer
21 155
-
154 635
-
pensions

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

2 331
-
3 575
-
health
1 460
-
2 238
-
accident

We are using the highest rate at 1.1%.

232
-
357
-
unemployment
127
-
195
-
total
4 150
-
6 365
-
Corporate
135 695
161 000
-
-
income
13 570
16 100
-
-
total
13 570
16 100
-
-
Dividends
122 125
144 900
-
-
withholding
6 106
7 245
-
-
total
6 106
7 245
-
-
Income
161 000
161 000
161 000
161 000
Total tax
29 004
23 345
26 526
32 812
After tax
131 996
137 655
134 474
128 188
Living cost
15 976
15 976
15 976
15 976
Free-cash
116 020
121 679
118 498
112 212

Estimated living cost  is ₽15976 per week

₽10566
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽915
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽381
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.
₽4114
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Varna , Bulgaria
₽116012
₽121162
₽122297
₽125478
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
-
-
-
161 000
unemployment
-
-
-
130
health
-
-
-
3 731
pensions

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

-
-
-
4 801
income
-
-
-
24 150
total
-
-
-
32 812
Employee
16 123
-
154 635
-
accident

We are using the highest rate at 1.1%.

178
-
357
-
income
1 612
-
15 464
-
pensions

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

1 416
-
2 848
-
health
742
-
1 492
-
total
3 948
-
20 161
-
Employer
16 123
-
154 635
-
pensions

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

1 777
-
3 575
-
health
1 113
-
2 238
-
accident

We are using the highest rate at 1.1%.

178
-
357
-
unemployment
96
-
195
-
total
3 164
-
6 365
-
Corporate
141 713
161 000
-
-
income
14 172
16 100
-
-
total
14 172
16 100
-
-
Dividends
127 541
144 900
-
-
withholding
6 377
7 245
-
-
total
6 377
7 245
-
-
Income
161 000
161 000
161 000
161 000
Total tax
27 661
23 345
26 526
32 812
After tax
133 339
137 655
134 474
128 188
Living cost
12 176
12 176
12 176
12 176
Free-cash
121 162
125 478
122 297
116 012

Estimated living cost  is ₽12176 per week

₽7109
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽870
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽323
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.
₽3876
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
Larnaca , Cyprus
₽88672
₽90906
₽87250
₽95960
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
-
-
-
161 000
health
-
-
-
4 106
social contributions
-
-
-
15 024
income
-
-
-
31 699
total
-
-
-
50 829
Employee
71 403
71 403
150 228
-
income
7 775
6 610
30 933
-
social contributions
2 700
5 926
7 993
-
health
553
1 214
2 553
-
total
11 028
13 750
41 479
-
Employer
71 403
71 403
150 228
-
social contributions
2 700
5 926
7 993
-
health
601
1 322
2 779
-
total
3 301
7 248
10 772
-
Corporate
125 173
82 350
-
-
income
15 646
10 294
-
-
total
15 646
10 294
-
-
Dividends
109 527
72 055
-
-
withholding
18 620
12 249
-
-
total
18 620
12 249
-
-
Income
161 000
161 000
161 000
161 000
Total tax
48 595
43 541
52 251
50 829
After tax
112 405
117 459
108 749
110 171
Living cost
21 499
21 499
21 499
21 499
Free-cash
90 906
95 960
87 250
88 672

Estimated living cost  is ₽21499 per week

₽12885
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2109
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽476
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6030
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Limassol , Cyprus
₽80053
₽83490
₽78631
₽87341
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
-
-
-
161 000
health
-
-
-
4 106
social contributions
-
-
-
15 024
income
-
-
-
31 699
total
-
-
-
50 829
Employee
71 403
71 403
150 228
-
income
7 498
6 610
30 933
-
social contributions
3 470
5 926
7 993
-
health
710
1 214
2 553
-
total
11 678
13 750
41 479
-
Employer
71 403
71 403
150 228
-
social contributions
3 470
5 926
7 993
-
health
774
1 322
2 779
-
total
4 244
7 248
10 772
-
Corporate
114 961
82 350
-
-
income
14 370
10 294
-
-
total
14 370
10 294
-
-
Dividends
100 591
72 055
-
-
withholding
17 100
12 249
-
-
total
17 100
12 249
-
-
Income
161 000
161 000
161 000
161 000
Total tax
47 392
43 541
52 251
50 829
After tax
113 608
117 459
108 749
110 171
Living cost
30 118
30 118
30 118
30 118
Free-cash
83 490
87 341
78 631
80 053

Estimated living cost  is ₽30118 per week

₽20589
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2352
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽506
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.
₽6671
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
Brno , Czech Republic
₽70453
₽81710
₽63430
₽89372
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
-
-
-
161 000
health
-
-
-
21 735
social contributions
-
-
-
30 904
income
-
-
-
16 254
solidarity contribution
-
-
-
177
total
-
-
-
69 070
Employee
31 583
-
123 432
-
income
3 790
-
14 983
-
social contributions
2 053
-
6 879
-
health
4 264
-
16 663
-
solidarity contribution
-
-
-
-
total
10 107
-
38 525
-
Employer
31 583
-
123 432
-
social contributions
7 896
-
26 459
-
health
2 842
-
11 109
-
total
10 738
-
37 568
-
Corporate
118 679
161 000
-
-
income
22 549
30 590
-
-
total
22 549
30 590
-
-
Dividends
96 130
130 410
-
-
withholding
14 419
19 561
-
-
total
14 419
19 561
-
-
Income
161 000
161 000
161 000
161 000
Total tax
57 813
50 151
76 093
69 070
After tax
103 187
110 849
84 907
91 930
Living cost
21 477
21 477
21 477
21 477
Free-cash
81 710
89 372
63 430
70 453

Estimated living cost  is ₽21477 per week

₽14918
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1528
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽422
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.
₽4609
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Prague , Czech Republic
₽65465
₽74942
₽58442
₽84384
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
-
-
-
161 000
health
-
-
-
21 735
social contributions
-
-
-
30 904
income
-
-
-
16 254
solidarity contribution
-
-
-
177
total
-
-
-
69 070
Employee
38 919
-
123 432
-
income
4 670
-
14 983
-
social contributions
2 530
-
6 879
-
health
5 254
-
16 663
-
solidarity contribution
-
-
-
-
total
12 454
-
38 525
-
Employer
38 919
-
123 432
-
social contributions
9 730
-
26 459
-
health
3 503
-
11 109
-
total
13 233
-
37 568
-
Corporate
108 849
161 000
-
-
income
20 681
30 590
-
-
total
20 681
30 590
-
-
Dividends
88 168
130 410
-
-
withholding
13 225
19 561
-
-
total
13 225
19 561
-
-
Income
161 000
161 000
161 000
161 000
Total tax
59 593
50 151
76 093
69 070
After tax
101 407
110 849
84 907
91 930
Living cost
26 465
26 465
26 465
26 465
Free-cash
74 942
84 384
58 442
65 465

Estimated living cost  is ₽26465 per week

₽19681
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1466
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽458
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4860
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
Copenhagen , Denmark
₽50287
-₽41866
-₽41866
-₽41866
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
-
-
-
161 000
national
-
-
-
18 801
pensions
-
-
-
807
municipal
-
-
-
33 448
labour market
-
-
-
12 815
total
-
-
-
65 871
Employee
189 268
189 268
189 268
-
municipal
40 303
40 303
40 303
-
national
23 122
23 122
23 122
-
pensions
269
269
269
-
labour market
15 120
15 120
15 120
-
total
78 814
78 814
78 814
-
Employer
189 268
189 268
189 268
-
pensions
538
538
538
-
labour market
15 141
15 141
15 141
-
municipal
40 368
40 368
40 368
-
national
23 163
23 163
23 163
-
total
79 210
79 210
79 210
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
161 000
161 000
161 000
161 000
Total tax
158 024
158 024
158 024
65 871
After tax
2 976
2 976
2 976
95 129
Living cost
44 842
44 842
44 842
44 842
Free-cash
-41 866
-41 866
-41 866
50 287

Estimated living cost  is ₽44842 per week

₽30690
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3967
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽690
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.
₽9495
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
Tallinn , Estonia
₽63866
₽100603
₽70371
₽106373
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
-
-
-
161 000
health
-
-
-
20 931
pensions
-
-
-
32 201
income
-
-
-
21 574
total
-
-
-
74 706
Employee
26 342
-
120 330
-
unemployment
421
-
1 926
-
income
2 966
-
23 199
-
pensions
527
-
2 407
-
total
3 914
-
27 532
-
Employer
26 342
-
120 330
-
pensions
5 269
-
24 065
-
health
3 424
-
15 642
-
unemployment
211
-
962
-
total
8 904
-
40 669
-
Corporate
125 754
161 000
-
-
income
25 151
32 199
-
-
total
25 151
32 199
-
-
Dividends
100 603
128 801
-
-
total
-
-
-
-
Income
161 000
161 000
161 000
161 000
Total tax
37 969
32 199
68 201
74 706
After tax
123 031
128 801
92 799
86 294
Living cost
22 428
22 428
22 428
22 428
Free-cash
100 603
106 373
70 371
63 866

Estimated living cost  is ₽22428 per week

₽15383
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1336
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽451
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.
₽5258
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
Helsinki , Finland
₽68566
₽67668
₽48972
₽65394
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

-
-
-
161 000
national
-
-
-
26 089
health
-
-
-
2 092
municipal
-
-
-
28 603
total
-
-
-
56 784
Employee
48 854
-
135 440
-
unemployment
733
-
2 032
-
municipal
8 002
-
22 062
-
national
807
-
15 885
-
pensions
3 297
-
9 142
-
health
365
-
1 699
-
total
13 204
-
50 820
-
Employer
48 854
-
135 440
-
pensions
8 476
-
23 498
-
health
375
-
1 043
-
accident
49
-
136
-
unemployment
317
-
881
-
total
9 217
-
25 558
-
Corporate
102 928
161 000
-
-
income
20 585
32 199
-
-
total
20 585
32 199
-
-
Dividends

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

61 757
96 600
-
-
municipal
11 116
17 389
-
-
national
3 560
10 368
-
-
total
14 676
27 757
-
-
Income
161 000
161 000
161 000
161 000
Total tax
57 682
59 956
76 378
56 784
After tax
103 318
101 044
84 622
104 216
Living cost
35 650
35 650
35 650
35 650
Free-cash
67 668
65 394
48 972
68 566

Estimated living cost  is ₽35650 per week

₽23287
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3429
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽567
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.
₽8368
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.

Marseille , France
₽62149
₽57682
₽60125
₽52521
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
-
-
-
161 000
surtax
-
-
-
-
health
-
-
-
6 728
pensions
-
-
-
28 952
social contributions
-
-
-
4 587
income
-
-
-
24 972
other
-
-
-
4 990
total
-
-
-
70 229
Employee
35 475
-
124 897
-
income
1 829
-
24 028
-
surtax
-
-
-
-
social contributions
1 011
-
3 558
-
pensions
4 012
-
8 564
-
total
6 852
-
36 150
-
Employer
35 475
-
124 897
-
pensions
5 829
-
14 438
-
social contributions
106
-
375
-
other
1 225
-
4 820
-
health
2 483
-
11 411
-
unemployment
1 436
-
5 059
-
total
11 079
-
36 103
-
Corporate
114 447
161 000
-
-
income
32 044
45 081
-
-
surtax
-
-
-
-
total
32 044
45 081
-
-
Dividends
82 402
115 919
-
-
withholding
10 548
14 837
-
-
social contributions
14 173
19 939
-
-
surtax
-
-
-
-
total
24 721
34 776
-
-
Income
161 000
161 000
161 000
161 000
Total tax
74 696
79 857
72 253
70 229
After tax
86 304
81 143
88 747
90 771
Living cost
28 622
28 622
28 622
28 622
Free-cash
57 682
52 521
60 125
62 149

Estimated living cost  is ₽28622 per week

₽16599
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.
₽543
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.
₽8573
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Nice , France
₽59002
₽54859
₽56978
₽49374
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
-
-
-
161 000
surtax
-
-
-
-
health
-
-
-
6 728
pensions
-
-
-
28 952
social contributions
-
-
-
4 587
income
-
-
-
24 972
other
-
-
-
4 990
total
-
-
-
70 229
Employee
39 741
-
124 897
-
income
2 345
-
24 028
-
surtax
-
-
-
-
social contributions
1 133
-
3 558
-
pensions
4 493
-
8 564
-
total
7 971
-
36 150
-
Employer
39 741
-
124 897
-
pensions
6 529
-
14 438
-
social contributions
120
-
375
-
other
1 371
-
4 820
-
health
2 782
-
11 411
-
unemployment
1 609
-
5 059
-
total
12 411
-
36 103
-
Corporate
108 848
161 000
-
-
income
30 478
45 081
-
-
surtax
-
-
-
-
total
30 478
45 081
-
-
Dividends
78 370
115 919
-
-
withholding
10 032
14 837
-
-
social contributions
13 480
19 939
-
-
surtax
-
-
-
-
total
23 512
34 776
-
-
Income
161 000
161 000
161 000
161 000
Total tax
74 372
79 857
72 253
70 229
After tax
86 628
81 143
88 747
90 771
Living cost
31 769
31 769
31 769
31 769
Free-cash
54 859
49 374
56 978
59 002

Estimated living cost  is ₽31769 per week

₽20032
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2583
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽541
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.
₽8615
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
Paris , France
₽45922
₽42679
₽43898
₽36294
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
-
-
-
161 000
surtax
-
-
-
-
health
-
-
-
6 728
pensions
-
-
-
28 952
social contributions
-
-
-
4 587
income
-
-
-
24 972
other
-
-
-
4 990
total
-
-
-
70 229
Employee
58 158
-
124 897
-
income
5 074
-
24 028
-
surtax
-
-
-
-
social contributions
1 656
-
3 558
-
pensions
6 578
-
8 564
-
total
13 308
-
36 150
-
Employer
58 158
-
124 897
-
pensions
9 556
-
14 438
-
social contributions
174
-
375
-
other
2 007
-
4 820
-
health
4 071
-
11 411
-
unemployment
2 356
-
5 059
-
total
18 164
-
36 103
-
Corporate
84 678
161 000
-
-
income
23 710
45 081
-
-
surtax
-
-
-
-
total
23 710
45 081
-
-
Dividends
60 968
115 919
-
-
withholding
7 804
14 837
-
-
social contributions
10 486
19 939
-
-
surtax
-
-
-
-
total
18 290
34 776
-
-
Income
161 000
161 000
161 000
161 000
Total tax
73 472
79 857
72 253
70 229
After tax
87 528
81 143
88 747
90 771
Living cost
44 849
44 849
44 849
44 849
Free-cash
42 679
36 294
43 898
45 922

Estimated living cost  is ₽44849 per week

₽30353
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3669
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽615
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.
₽10212
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Batumi , Georgia
₽153441
₽145886
₽122851
₽147001
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%.

-
-
-
161 000
microenterprise

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

-
-
-
1 610
total
-
-
-
1 610
Employee
7 436
-
161 000
-
income
1 487
-
32 200
-
total
1 487
-
32 200
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

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

153 564
161 000
-
-
total
-
-
-
-
Dividends
153 564
161 000
-
-
withholding
7 678
8 050
-
-
total
7 678
8 050
-
-
Income
161 000
161 000
161 000
161 000
Total tax
9 165
8 050
32 200
1 610
After tax
151 835
152 950
128 800
159 390
Living cost
5 949
5 949
5 949
5 949
Free-cash
145 886
147 001
122 851
153 441

Estimated living cost  is ₽5949 per week

₽3687
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽495
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽164
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.
₽1604
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.

Tbilisi , Georgia
₽150120
₽141942
₽119530
₽143680
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%.

-
-
-
161 000
microenterprise

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

-
-
-
1 610
total
-
-
-
1 610
Employee
11 588
-
161 000
-
income
2 318
-
32 200
-
total
2 318
-
32 200
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

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

149 412
161 000
-
-
total
-
-
-
-
Dividends
149 412
161 000
-
-
withholding
7 470
8 050
-
-
total
7 470
8 050
-
-
Income
161 000
161 000
161 000
161 000
Total tax
9 788
8 050
32 200
1 610
After tax
151 212
152 950
128 800
159 390
Living cost
9 270
9 270
9 270
9 270
Free-cash
141 942
143 680
119 530
150 120

Estimated living cost  is ₽9270 per week

₽6273
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽389
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽311
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.
₽2297
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.

Berlin , Germany
₽49694
₽59160
₽66602
₽47013
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.

-
-
-
161 000
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.

-
-
-
2 721
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.

-
-
-
6 344
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.

-
-
-
49 483
trade
-
-
-
16 908
total
-
-
-
75 456
Employee

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

46 202
-
161 000
-
income

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

3 799
-
49 483
-
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.

210
-
2 721
-
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.

6 344
-
6 344
-
total
10 353
-
58 548
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
114 798
161 000
-
-
trade
16 474
23 103
-
-
income
17 220
24 150
-
-
chamber of commerce
310
377
-
-
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.

946
1 329
-
-
total
34 950
48 959
-
-
Dividends
79 848
112 041
-
-
withholding
19 609
27 657
-
-
surtax

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

1 078
1 521
-
-
total
20 687
29 178
-
-
Income
161 000
161 000
161 000
161 000
Total tax
65 990
78 137
58 548
75 456
After tax
95 010
82 863
102 452
85 544
Living cost
35 850
35 850
35 850
35 850
Free-cash
59 160
47 013
66 602
49 694

Estimated living cost  is ₽35850 per week

₽24730
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3857
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽520
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.
₽6742
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.

Dresden , Germany
₽55769
₽63350
₽74326
₽53080
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.

-
-
-
161 000
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.

-
-
-
2 721
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.

-
-
-
6 344
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.

-
-
-
49 483
trade
-
-
-
18 557
total
-
-
-
77 105
Employee

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

35 516
-
161 000
-
income

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

992
-
49 483
-
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.

55
-
2 721
-
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.

6 344
-
6 344
-
total
7 391
-
58 548
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
125 484
161 000
-
-
trade
19 764
25 357
-
-
income
18 823
24 150
-
-
chamber of commerce
321
372
-
-
surtax

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

1 036
1 329
-
-
total
39 944
51 208
-
-
Dividends
85 540
109 792
-
-
withholding
21 033
27 095
-
-
surtax

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

1 156
1 491
-
-
total
22 189
28 586
-
-
Income
161 000
161 000
161 000
161 000
Total tax
69 524
79 794
58 548
77 105
After tax
91 476
81 206
102 452
83 895
Living cost
28 126
28 126
28 126
28 126
Free-cash
63 350
53 080
74 326
55 769

Estimated living cost  is ₽28126 per week

₽17692
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3279
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽525
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.
₽6629
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.

Hamburg , Germany
₽46591
₽56946
₽65974
₽43899
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.

-
-
-
161 000
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.

-
-
-
2 721
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.

-
-
-
6 344
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.

-
-
-
49 483
trade
-
-
-
19 383
total
-
-
-
77 931
Employee

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

47 090
-
161 000
-
income

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

4 046
-
49 483
-
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.

222
-
2 721
-
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.

6 344
-
6 344
-
total
10 612
-
58 548
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
113 910
161 000
-
-
trade
18 739
26 485
-
-
income
17 087
24 150
-
-
chamber of commerce
303
370
-
-
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.

939
1 329
-
-
total
37 068
52 334
-
-
Dividends
76 842
108 666
-
-
withholding
18 858
26 814
-
-
surtax

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

1 038
1 475
-
-
total
19 896
28 289
-
-
Income
161 000
161 000
161 000
161 000
Total tax
67 576
80 623
58 548
77 931
After tax
93 424
80 377
102 452
83 069
Living cost
36 478
36 478
36 478
36 478
Free-cash
56 946
43 899
65 974
46 591

Estimated living cost  is ₽36478 per week

₽24397
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3847
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽544
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7690
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.

Munich , Germany
₽39706
₽52068
₽59914
₽37013
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.

-
-
-
161 000
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.

-
-
-
2 721
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.

-
-
-
6 344
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.

-
-
-
49 483
trade
-
-
-
20 208
total
-
-
-
78 756
Employee

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

55 805
-
161 000
-
income

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

6 562
-
49 483
-
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.

361
-
2 721
-
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.

6 344
-
6 344
-
total
13 267
-
58 548
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
105 195
161 000
-
-
trade
18 041
27 611
-
-
income
15 780
24 150
-
-
chamber of commerce
289
368
-
-
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.

869
1 329
-
-
total
34 979
53 458
-
-
Dividends
70 216
107 542
-
-
withholding
17 202
26 532
-
-
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.

946
1 459
-
-
total
18 148
27 991
-
-
Income
161 000
161 000
161 000
161 000
Total tax
66 394
81 449
58 548
78 756
After tax
94 606
79 551
102 452
82 244
Living cost
42 538
42 538
42 538
42 538
Free-cash
52 068
37 013
59 914
39 706

Estimated living cost  is ₽42538 per week

₽31068
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3403
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.
₽7516
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.

Athens , Greece
₽55366
₽77460
₽49684
₽80411
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
-
-
-
161 000
surtax
-
-
-
6 781
unemployment
-
-
-
211
health
-
-
-
8 798
pensions
-
-
-
24 786
income
-
-
-
44 201
other
-
-
-
-
total
-
-
-
84 777
Employee
31 271
-
134 913
-
unemployment
2 176
-
8 626
-
other
-
-
-
-
income
5 242
-
38 649
-
surtax
111
-
5 671
-
pensions
2 086
-
8 266
-
health
798
-
3 160
-
total
10 413
-
64 372
-
Employer
31 271
-
134 913
-
pensions
4 169
-
16 520
-
other
-
-
-
-
health
1 422
-
5 639
-
unemployment
992
-
3 928
-
total
6 583
-
26 087
-
Corporate
123 146
161 000
-
-
income
32 018
41 860
-
-
total
32 018
41 860
-
-
Dividends
91 128
119 140
-
-
withholding
13 669
17 872
-
-
total
13 669
17 872
-
-
Income
161 000
161 000
161 000
161 000
Total tax
62 683
59 732
90 459
84 777
After tax
98 317
101 268
70 541
76 223
Living cost
20 857
20 857
20 857
20 857
Free-cash
77 460
80 411
49 684
55 366

Estimated living cost  is ₽20857 per week

₽12592
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1813
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽485
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5968
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
Thessaloniki , Greece
₽55733
₽77890
₽50051
₽80778
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
-
-
-
161 000
surtax
-
-
-
6 781
unemployment
-
-
-
211
health
-
-
-
8 798
pensions
-
-
-
24 786
income
-
-
-
44 201
other
-
-
-
-
total
-
-
-
84 777
Employee
30 707
-
134 913
-
unemployment
2 137
-
8 626
-
other
-
-
-
-
income
5 147
-
38 649
-
surtax
100
-
5 671
-
pensions
2 048
-
8 266
-
health
784
-
3 160
-
total
10 216
-
64 372
-
Employer
30 707
-
134 913
-
pensions
4 093
-
16 520
-
other
-
-
-
-
health
1 397
-
5 639
-
unemployment
973
-
3 928
-
total
6 463
-
26 087
-
Corporate
123 829
161 000
-
-
income
32 196
41 860
-
-
total
32 196
41 860
-
-
Dividends
91 633
119 140
-
-
withholding
13 745
17 872
-
-
total
13 745
17 872
-
-
Income
161 000
161 000
161 000
161 000
Total tax
62 620
59 732
90 459
84 777
After tax
98 380
101 268
70 541
76 223
Living cost
20 490
20 490
20 490
20 490
Free-cash
77 890
80 778
50 051
55 733

Estimated living cost  is ₽20490 per week

₽12529
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1891
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽472
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5598
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
Budapest , Hungary
₽92964
₽72299
₽74762
₽71912
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
-
-
-
161 000
unemployment
-
-
-
2 415
health
-
-
-
11 270
pensions
-
-
-
16 100
income
-
-
-
19 682
total
-
-
-
49 467
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.

26 805
10 668
134 728
-
unemployment
402
160
2 021
-
income
3 277
1 304
16 471
-
pensions
2 681
1 067
13 473
-
health
1 876
747
9 431
-
total
8 236
3 278
41 396
-
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.

26 805
10 668
134 728
-
pensions
5 227
2 080
26 272
-
total
5 227
2 080
26 272
-
Corporate
128 967
148 252
-
-
income
11 607
13 343
-
-
total
11 607
13 343
-
-
Dividends
117 360
134 909
-
-
withholding
22 298
25 633
-
-
social contributions
22 763
26 185
-
-
total
45 061
51 818
-
-
Income
161 000
161 000
161 000
161 000
Total tax
70 131
70 519
67 668
49 467
After tax
90 869
90 481
93 332
111 533
Living cost
18 570
18 570
18 570
18 570
Free-cash
72 299
71 912
74 762
92 964

Estimated living cost  is ₽18570 per week

₽12672
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1519
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽371
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.
₽4007
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
Reykjavik , Iceland
₽49628
₽54878
₽50493
₽55623
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
-
-
-
161 000
national
-
-
-
27 806
pensions
-
-
-
19 320
social contributions
-
-
-
1 731
municipal
-
-
-
17 674
total
-
-
-
66 531
Employee
69 511
-
139 183
-
municipal
8 586
-
18 297
-
national
13 304
-
29 171
-
pensions
2 780
-
5 567
-
total
24 670
-
53 035
-
Employer
69 511
-
139 183
-
pensions
5 561
-
11 135
-
social contributions
747
-
1 496
-
total
6 308
-
12 631
-
Corporate
80 593
161 000
-
-
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%.

16 119
32 200
-
-
total
16 119
32 200
-
-
Dividends
64 474
128 800
-
-
withholding
14 184
28 336
-
-
total
14 184
28 336
-
-
Income
161 000
161 000
161 000
161 000
Total tax
61 281
60 536
65 666
66 531
After tax
99 719
100 464
95 334
94 469
Living cost
44 841
44 841
44 841
44 841
Free-cash
54 878
55 623
50 493
49 628

Estimated living cost  is ₽44841 per week

₽30478
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4168
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽671
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.
₽9524
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.

Dublin , Ireland
₽32251
₽61856
₽32251
₽59805
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
-
-
-
161 000
social contributions
-
-
-
26 801
income
-
-
-
49 053
total
-
-
-
75 854
Employee
72 635
-
161 000
-
social contributions
6 034
-
26 801
-
income
13 706
-
49 053
-
total
19 740
-
75 854
-
Employer
72 635
-
161 000
-
total
-
-
-
-
Corporate
88 365
161 000
-
-
income
11 045
20 125
-
-
total
11 045
20 125
-
-
Dividends
77 320
140 875
-
-
withholding
15 464
28 175
-
-
total
15 464
28 175
-
-
Income
161 000
161 000
161 000
161 000
Total tax
46 249
48 300
75 854
75 854
After tax
114 751
112 700
85 146
85 146
Living cost
52 895
52 895
52 895
52 895
Free-cash
61 856
59 805
32 251
32 251

Estimated living cost  is ₽52895 per week

₽40242
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4310
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽506
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.
₽7838
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.

Milan , Italy
₽37914
₽41869
₽30640
₽46718
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
-
-
-
161 000
national
-
-
-
39 641
regional
-
-
-
1 898
social contributions
-
-
-
41 408
municipal
-
-
-
957
total
-
-
-
83 904
Employee
82 526
-
161 000
-
municipal
437
-
853
-
national
14 300
-
34 360
-
social contributions
27 828
-
54 290
-
regional
779
-
1 675
-
total
43 344
-
91 178
-
Employer
82 526
-
161 000
-
total
-
-
-
-
Corporate
78 474
161 000
-
-
nationa
18 834
38 640
-
-
municipal
3 061
6 278
-
-
total
21 895
44 918
-
-
Dividends
56 580
116 081
-
-
withholding
14 710
30 182
-
-
total
14 710
30 182
-
-
Income
161 000
161 000
161 000
161 000
Total tax
79 949
75 100
91 178
83 904
After tax
81 051
85 900
69 822
77 096
Living cost
39 182
39 182
39 182
39 182
Free-cash
41 869
46 718
30 640
37 914

Estimated living cost  is ₽39182 per week

₽27313
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2569
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽601
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.
₽8698
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
Naples , Italy
₽51553
₽57553
₽44316
₽59611
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
-
-
-
161 000
national
-
-
-
39 641
regional
-
-
-
2 427
social contributions
-
-
-
41 408
municipal
-
-
-
957
total
-
-
-
84 433
Employee
51 509
-
161 000
-
municipal
273
-
853
-
national
8 160
-
34 360
-
social contributions
17 369
-
54 290
-
regional
693
-
2 167
-
total
26 495
-
91 670
-
Employer
51 509
-
161 000
-
total
-
-
-
-
Corporate
109 491
161 000
-
-