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
₽ 162500
per

Your estimated
City
free-cash

Andorra , Andorra
₽91802
₽115219
₽96120
₽118338
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
-
-
-
162 500
social contributions
-
-
-
35 750
income
-
-
-
7 036
total
-
-
-
42 786
Employee
29 853
-
140 692
-
social contributions
1 940
-
9 144
-
income
-
-
7 516
-
total
1 940
-
16 660
-
Employer
29 853
-
140 692
-
social contributions
4 627
-
21 808
-
total
4 627
-
21 808
-
Corporate
128 020
162 500
-
-
income
12 802
16 250
-
-
total
12 802
16 250
-
-
Dividends
115 218
146 250
-
-
total
-
-
-
-
Income
162 500
162 500
162 500
162 500
Total tax
19 369
16 250
38 468
42 786
After tax
143 131
146 250
124 032
119 714
Living cost
27 912
27 912
27 912
27 912
Free-cash
115 219
118 338
96 120
91 802

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
₽53958
₽59936
₽13514
₽60396
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
-
-
-
162 500
surtax
-
-
-
-
unemployment
-
-
-
5 695
health
-
-
-
8 298
chamber of commerce
-
-
-
650
pensions
-
-
-
20 069
income
-
-
-
44 205
total
-
-
-
78 917
Employee
40 590
37 005
129 730
-
unemployment
1 218
1 110
3 255
-
other
405
370
1 085
-
income
3 616
2 730
35 394
-
pensions
4 157
3 789
11 108
-
health
1 570
1 433
4 197
-
total
10 966
9 432
55 039
-
Employer
40 590
37 005
129 730
-
pensions
5 094
4 645
13 614
-
surtax
-
-
-
-
payroll
1 218
1 110
3 893
-
other
1 928
1 757
5 981
-
health
1 535
1 399
4 100
-
accident
527
481
1 410
-
unemployment
1 218
1 110
3 255
-
chamber of commerce
162
148
518
-
total
11 682
10 650
32 771
-
Corporate
110 228
114 845
126 205
-
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.

27 556
28 710
31 551
-
total
27 556
28 710
31 551
-
Dividends
82 672
86 134
-
-
withholding
22 735
23 687
-
-
total
22 735
23 687
-
-
Income
162 500
162 500
162 500
162 500
Total tax
72 939
72 479
119 361
78 917
After tax
89 561
90 021
43 139
83 583
Living cost
29 625
29 625
29 625
29 625
Free-cash
59 936
60 396
13 514
53 958

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
₽50681
₽55767
₽10373
₽57201
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
-
-
-
162 500
surtax
-
-
-
183
unemployment
-
-
-
5 695
health
-
-
-
8 298
chamber of commerce
-
-
-
650
pensions
-
-
-
20 069
income
-
-
-
44 205
total
-
-
-
79 100
Employee
46 406
37 005
129 559
-
unemployment
1 392
1 110
3 255
-
other
463
370
1 085
-
income
5 283
2 730
35 313
-
pensions
4 752
3 789
11 108
-
health
1 796
1 433
4 197
-
total
13 686
9 432
54 958
-
Employer
46 406
37 005
129 559
-
pensions
5 824
4 645
13 614
-
surtax
183
183
183
-
payroll
1 392
1 110
3 887
-
other
2 204
1 757
5 974
-
health
1 753
1 399
4 100
-
accident
603
481
1 410
-
unemployment
1 392
1 110
3 255
-
chamber of commerce
185
148
518
-
total
13 536
10 833
32 941
-
Corporate
102 558
114 662
126 034
-
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.

25 639
28 665
31 509
-
total
25 639
28 665
31 509
-
Dividends
76 919
85 997
-
-
withholding
21 153
23 650
-
-
total
21 153
23 650
-
-
Income
162 500
162 500
162 500
162 500
Total tax
74 014
72 580
119 408
79 100
After tax
88 486
89 920
43 092
83 400
Living cost
32 719
32 719
32 719
32 719
Free-cash
55 767
57 201
10 373
50 681

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
₽36586
₽43101
₽23416
₽57026
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
-
-
-
162 500
national
-
-
-
60 545
communal

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

-
-
-
8 361
social contributions
-
-
-
23 151
total
-
-
-
92 057
Employee

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

66 421
-
125 862
-
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
-
1 094
-
national
20 420
-
45 576
-
communal

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

3 464
-
6 564
-
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
-
9 440
-
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
-
5 915
-
total
32 565
-
68 589
-
Employer

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

66 421
-
125 862
-
surtax
7 531
-
14 273
-
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
-
11 151
-
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
-
7 741
-
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
-
1 635
-
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
-
1 838
-
total
19 334
-
36 638
-
Corporate
76 745
162 500
-
-
income
15 348
32 501
-
-
surtax
307
650
-
-
total
15 655
33 151
-
-
Dividends
61 090
129 349
-
-
withholding

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

17 988
38 466
-
-
total
17 988
38 466
-
-
Income
162 500
162 500
162 500
162 500
Total tax
85 542
71 617
105 227
92 057
After tax
76 958
90 883
57 273
70 443
Living cost
33 857
33 857
33 857
33 857
Free-cash
43 101
57 026
23 416
36 586

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
₽113487
₽117304
₽119849
₽122962
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
-
-
-
162 500
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
-
-
-
24 375
total
-
-
-
33 037
Employee
21 155
-
156 135
-
accident

We are using the highest rate at 1.1%.

232
-
357
-
income
2 116
-
15 613
-
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
-
20 310
-
Employer
21 155
-
156 135
-
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
137 195
162 500
-
-
income
13 719
16 250
-
-
total
13 719
16 250
-
-
Dividends
123 475
146 250
-
-
withholding
6 173
7 312
-
-
total
6 173
7 312
-
-
Income
162 500
162 500
162 500
162 500
Total tax
29 220
23 562
26 675
33 037
After tax
133 280
138 938
135 825
129 463
Living cost
15 976
15 976
15 976
15 976
Free-cash
117 304
122 962
119 849
113 487

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
₽117286
₽122446
₽123648
₽126762
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
-
-
-
162 500
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
-
-
-
24 375
total
-
-
-
33 037
Employee
16 123
-
156 135
-
accident

We are using the highest rate at 1.1%.

178
-
357
-
income
1 612
-
15 613
-
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
-
20 310
-
Employer
16 123
-
156 135
-
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
143 213
162 500
-
-
income
14 321
16 250
-
-
total
14 321
16 250
-
-
Dividends
128 892
146 250
-
-
withholding
6 445
7 312
-
-
total
6 445
7 312
-
-
Income
162 500
162 500
162 500
162 500
Total tax
27 878
23 562
26 675
33 037
After tax
134 622
138 938
135 825
129 463
Living cost
12 176
12 176
12 176
12 176
Free-cash
122 446
126 762
123 648
117 286

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
₽89622
₽91994
₽88190
₽97050
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
-
-
-
162 500
health
-
-
-
4 145
social contributions
-
-
-
15 024
income
-
-
-
32 210
total
-
-
-
51 379
Employee
71 403
71 403
151 700
-
income
7 775
6 610
31 438
-
social contributions
2 700
5 926
7 993
-
health
553
1 214
2 580
-
total
11 028
13 750
42 011
-
Employer
71 403
71 403
151 700
-
social contributions
2 700
5 926
7 993
-
health
601
1 322
2 807
-
total
3 301
7 248
10 800
-
Corporate
126 673
83 850
-
-
income
15 835
10 481
-
-
total
15 835
10 481
-
-
Dividends
110 839
73 369
-
-
withholding
18 843
12 472
-
-
total
18 843
12 472
-
-
Income
162 500
162 500
162 500
162 500
Total tax
49 007
43 951
52 811
51 379
After tax
113 493
118 549
109 689
111 121
Living cost
21 499
21 499
21 499
21 499
Free-cash
91 994
97 050
88 190
89 622

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
₽81003
₽84579
₽79571
₽88431
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
-
-
-
162 500
health
-
-
-
4 145
social contributions
-
-
-
15 024
income
-
-
-
32 210
total
-
-
-
51 379
Employee
71 403
71 403
151 700
-
income
7 498
6 610
31 438
-
social contributions
3 470
5 926
7 993
-
health
710
1 214
2 580
-
total
11 678
13 750
42 011
-
Employer
71 403
71 403
151 700
-
social contributions
3 470
5 926
7 993
-
health
774
1 322
2 807
-
total
4 244
7 248
10 800
-
Corporate
116 461
83 850
-
-
income
14 557
10 481
-
-
total
14 557
10 481
-
-
Dividends
101 904
73 369
-
-
withholding
17 324
12 472
-
-
total
17 324
12 472
-
-
Income
162 500
162 500
162 500
162 500
Total tax
47 803
43 951
52 811
51 379
After tax
114 697
118 549
109 689
111 121
Living cost
30 118
30 118
30 118
30 118
Free-cash
84 579
88 431
79 571
81 003

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
₽71464
₽82742
₽64441
₽90404
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
-
-
-
162 500
health
-
-
-
21 938
social contributions
-
-
-
30 904
income
-
-
-
16 449
solidarity contribution
-
-
-
268
total
-
-
-
69 559
Employee
31 583
-
124 808
-
income
3 790
-
15 162
-
social contributions
2 053
-
6 879
-
health
4 264
-
16 849
-
solidarity contribution
-
-
-
-
total
10 107
-
38 890
-
Employer
31 583
-
124 808
-
social contributions
7 896
-
26 459
-
health
2 842
-
11 233
-
total
10 738
-
37 692
-
Corporate
120 179
162 500
-
-
income
22 834
30 875
-
-
total
22 834
30 875
-
-
Dividends
97 345
131 625
-
-
withholding
14 602
19 744
-
-
total
14 602
19 744
-
-
Income
162 500
162 500
162 500
162 500
Total tax
58 281
50 619
76 582
69 559
After tax
104 219
111 881
85 918
92 941
Living cost
21 477
21 477
21 477
21 477
Free-cash
82 742
90 404
64 441
71 464

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
₽66476
₽75975
₽59453
₽85416
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
-
-
-
162 500
health
-
-
-
21 938
social contributions
-
-
-
30 904
income
-
-
-
16 449
solidarity contribution
-
-
-
268
total
-
-
-
69 559
Employee
38 919
-
124 808
-
income
4 670
-
15 162
-
social contributions
2 530
-
6 879
-
health
5 254
-
16 849
-
solidarity contribution
-
-
-
-
total
12 454
-
38 890
-
Employer
38 919
-
124 808
-
social contributions
9 730
-
26 459
-
health
3 503
-
11 233
-
total
13 233
-
37 692
-
Corporate
110 349
162 500
-
-
income
20 966
30 875
-
-
total
20 966
30 875
-
-
Dividends
89 383
131 625
-
-
withholding
13 407
19 744
-
-
total
13 407
19 744
-
-
Income
162 500
162 500
162 500
162 500
Total tax
60 060
50 619
76 582
69 559
After tax
102 440
111 881
85 918
92 941
Living cost
26 465
26 465
26 465
26 465
Free-cash
75 975
85 416
59 453
66 476

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
₽51084
-₽40366
-₽40366
-₽40366
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
-
-
-
162 500
national
-
-
-
19 027
pensions
-
-
-
807
municipal
-
-
-
33 805
labour market
-
-
-
12 935
total
-
-
-
66 574
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
162 500
162 500
162 500
162 500
Total tax
158 024
158 024
158 024
66 574
After tax
4 476
4 476
4 476
95 926
Living cost
44 842
44 842
44 842
44 842
Free-cash
-40 366
-40 366
-40 366
51 084

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
₽64672
₽101803
₽71236
₽107571
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
-
-
-
162 500
health
-
-
-
21 124
pensions
-
-
-
32 501
income
-
-
-
21 775
total
-
-
-
75 400
Employee
26 342
-
121 449
-
unemployment
421
-
1 944
-
income
2 966
-
23 415
-
pensions
527
-
2 428
-
total
3 914
-
27 787
-
Employer
26 342
-
121 449
-
pensions
5 269
-
24 289
-
health
3 424
-
15 789
-
unemployment
211
-
971
-
total
8 904
-
41 049
-
Corporate
127 254
162 500
-
-
income
25 451
32 501
-
-
total
25 451
32 501
-
-
Dividends
101 803
129 999
-
-
total
-
-
-
-
Income
162 500
162 500
162 500
162 500
Total tax
38 269
32 501
68 836
75 400
After tax
124 231
129 999
93 664
87 100
Living cost
22 428
22 428
22 428
22 428
Free-cash
101 803
107 571
71 236
64 672

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
₽69315
₽68551
₽49665
₽66242
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

-
-
-
162 500
national
-
-
-
26 551
health
-
-
-
2 115
municipal
-
-
-
28 869
total
-
-
-
57 535
Employee
48 854
-
136 704
-
unemployment
733
-
2 051
-
municipal
8 002
-
22 266
-
national
807
-
16 127
-
pensions
3 297
-
9 228
-
health
365
-
1 718
-
total
13 204
-
51 390
-
Employer
48 854
-
136 704
-
pensions
8 476
-
23 718
-
health
375
-
1 052
-
accident
49
-
137
-
unemployment
317
-
888
-
total
9 217
-
25 795
-
Corporate
104 428
162 500
-
-
income
20 885
32 501
-
-
total
20 885
32 501
-
-
Dividends

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

62 658
97 499
-
-
municipal
11 278
17 549
-
-
national
3 715
10 558
-
-
total
14 993
28 107
-
-
Income
162 500
162 500
162 500
162 500
Total tax
58 299
60 608
77 185
57 535
After tax
104 201
101 892
85 315
104 965
Living cost
35 650
35 650
35 650
35 650
Free-cash
68 551
66 242
49 665
69 315

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
₽62968
₽58437
₽60784
₽53278
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
-
-
-
162 500
surtax
-
-
-
-
health
-
-
-
6 839
pensions
-
-
-
29 077
social contributions
-
-
-
4 629
income
-
-
-
25 327
other
-
-
-
5 038
total
-
-
-
70 910
Employee
35 475
-
125 980
-
income
1 829
-
24 313
-
surtax
-
-
-
-
social contributions
1 011
-
3 589
-
pensions
4 012
-
8 671
-
total
6 852
-
36 573
-
Employer
35 475
-
125 980
-
pensions
5 829
-
14 614
-
social contributions
106
-
377
-
other
1 225
-
4 877
-
health
2 483
-
11 552
-
unemployment
1 436
-
5 101
-
total
11 079
-
36 521
-
Corporate
115 947
162 500
-
-
income
32 466
45 500
-
-
surtax
-
-
-
-
total
32 466
45 500
-
-
Dividends
83 481
117 000
-
-
withholding
10 686
14 976
-
-
social contributions
14 358
20 124
-
-
surtax
-
-
-
-
total
25 044
35 100
-
-
Income
162 500
162 500
162 500
162 500
Total tax
75 441
80 600
73 094
70 910
After tax
87 059
81 900
89 406
91 590
Living cost
28 622
28 622
28 622
28 622
Free-cash
58 437
53 278
60 784
62 968

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
₽59821
₽55618
₽57637
₽50131
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
-
-
-
162 500
surtax
-
-
-
-
health
-
-
-
6 839
pensions
-
-
-
29 077
social contributions
-
-
-
4 629
income
-
-
-
25 327
other
-
-
-
5 038
total
-
-
-
70 910
Employee
39 741
-
125 980
-
income
2 345
-
24 313
-
surtax
-
-
-
-
social contributions
1 133
-
3 589
-
pensions
4 493
-
8 671
-
total
7 971
-
36 573
-
Employer
39 741
-
125 980
-
pensions
6 529
-
14 614
-
social contributions
120
-
377
-
other
1 371
-
4 877
-
health
2 782
-
11 552
-
unemployment
1 609
-
5 101
-
total
12 411
-
36 521
-
Corporate
110 348
162 500
-
-
income
30 897
45 500
-
-
surtax
-
-
-
-
total
30 897
45 500
-
-
Dividends
79 451
117 000
-
-
withholding
10 169
14 976
-
-
social contributions
13 665
20 124
-
-
surtax
-
-
-
-
total
23 834
35 100
-
-
Income
162 500
162 500
162 500
162 500
Total tax
75 113
80 600
73 094
70 910
After tax
87 387
81 900
89 406
91 590
Living cost
31 769
31 769
31 769
31 769
Free-cash
55 618
50 131
57 637
59 821

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
₽46741
₽43435
₽44557
₽37051
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
-
-
-
162 500
surtax
-
-
-
-
health
-
-
-
6 839
pensions
-
-
-
29 077
social contributions
-
-
-
4 629
income
-
-
-
25 327
other
-
-
-
5 038
total
-
-
-
70 910
Employee
58 158
-
125 980
-
income
5 074
-
24 313
-
surtax
-
-
-
-
social contributions
1 656
-
3 589
-
pensions
6 578
-
8 671
-
total
13 308
-
36 573
-
Employer
58 158
-
125 980
-
pensions
9 556
-
14 614
-
social contributions
174
-
377
-
other
2 007
-
4 877
-
health
4 071
-
11 552
-
unemployment
2 356
-
5 101
-
total
18 164
-
36 521
-
Corporate
86 178
162 500
-
-
income
24 131
45 500
-
-
surtax
-
-
-
-
total
24 131
45 500
-
-
Dividends
62 047
117 000
-
-
withholding
7 942
14 976
-
-
social contributions
10 671
20 124
-
-
surtax
-
-
-
-
total
18 613
35 100
-
-
Income
162 500
162 500
162 500
162 500
Total tax
74 216
80 600
73 094
70 910
After tax
88 284
81 900
89 406
91 590
Living cost
44 849
44 849
44 849
44 849
Free-cash
43 435
37 051
44 557
46 741

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
₽154926
₽147311
₽124051
₽148426
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%.

-
-
-
162 500
microenterprise

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

-
-
-
1 625
total
-
-
-
1 625
Employee
7 436
-
162 500
-
income
1 487
-
32 500
-
total
1 487
-
32 500
-
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%.

155 064
162 500
-
-
total
-
-
-
-
Dividends
155 064
162 500
-
-
withholding
7 753
8 125
-
-
total
7 753
8 125
-
-
Income
162 500
162 500
162 500
162 500
Total tax
9 240
8 125
32 500
1 625
After tax
153 260
154 375
130 000
160 875
Living cost
5 949
5 949
5 949
5 949
Free-cash
147 311
148 426
124 051
154 926

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
₽151605
₽143366
₽120730
₽145105
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%.

-
-
-
162 500
microenterprise

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

-
-
-
1 625
total
-
-
-
1 625
Employee
11 588
-
162 500
-
income
2 318
-
32 500
-
total
2 318
-
32 500
-
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%.

150 912
162 500
-
-
total
-
-
-
-
Dividends
150 912
162 500
-
-
withholding
7 546
8 125
-
-
total
7 546
8 125
-
-
Income
162 500
162 500
162 500
162 500
Total tax
9 864
8 125
32 500
1 625
After tax
152 636
154 375
130 000
160 875
Living cost
9 270
9 270
9 270
9 270
Free-cash
143 366
145 105
120 730
151 605

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
₽50314
₽59929
₽67437
₽47782
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.

-
-
-
162 500
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.

-
-
-
2 756
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.

-
-
-
50 113
trade
-
-
-
17 123
total
-
-
-
76 336
Employee

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

46 202
-
162 500
-
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
-
50 113
-
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
-
2 756
-
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
-
59 213
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
116 298
162 500
-
-
trade
16 689
23 318
-
-
income
17 445
24 376
-
-
chamber of commerce
312
379
-
-
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.

959
1 341
-
-
total
35 405
49 414
-
-
Dividends
80 893
113 086
-
-
withholding
19 870
27 919
-
-
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.

1 093
1 535
-
-
total
20 963
29 454
-
-
Income
162 500
162 500
162 500
162 500
Total tax
66 721
78 868
59 213
76 336
After tax
95 779
83 632
103 287
86 164
Living cost
35 850
35 850
35 850
35 850
Free-cash
59 929
47 782
67 437
50 314

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
₽56366
₽64107
₽75161
₽53834
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.

-
-
-
162 500
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.

-
-
-
2 756
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.

-
-
-
50 113
trade
-
-
-
18 795
total
-
-
-
78 008
Employee

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

35 516
-
162 500
-
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
-
50 113
-
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
-
2 756
-
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
-
59 213
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
126 984
162 500
-
-
trade
20 000
25 593
-
-
income
19 047
24 376
-
-
chamber of commerce
324
375
-
-
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.

1 047
1 341
-
-
total
40 418
51 685
-
-
Dividends
86 566
110 815
-
-
withholding
21 288
27 350
-
-
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.

1 170
1 505
-
-
total
22 458
28 855
-
-
Income
162 500
162 500
162 500
162 500
Total tax
70 267
80 540
59 213
78 008
After tax
92 233
81 960
103 287
84 492
Living cost
28 126
28 126
28 126
28 126
Free-cash
64 107
53 834
75 161
56 366

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
₽47179
₽57693
₽66809
₽44646
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.

-
-
-
162 500
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.

-
-
-
2 756
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.

-
-
-
50 113
trade
-
-
-
19 630
total
-
-
-
78 843
Employee

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

47 090
-
162 500
-
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
-
50 113
-
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
-
2 756
-
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
-
59 213
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
115 410
162 500
-
-
trade
18 985
26 732
-
-
income
17 311
24 376
-
-
chamber of commerce
305
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.

952
1 341
-
-
total
37 553
52 821
-
-
Dividends
77 858
109 680
-
-
withholding
19 112
27 066
-
-
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.

1 052
1 489
-
-
total
20 164
28 555
-
-
Income
162 500
162 500
162 500
162 500
Total tax
68 329
81 376
59 213
78 843
After tax
94 171
81 124
103 287
83 657
Living cost
36 478
36 478
36 478
36 478
Free-cash
57 693
44 646
66 809
47 179

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
₽40284
₽52809
₽60749
₽37751
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.

-
-
-
162 500
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.

-
-
-
2 756
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.

-
-
-
50 113
trade
-
-
-
20 465
total
-
-
-
79 678
Employee

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

55 805
-
162 500
-
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
-
50 113
-
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
-
2 756
-
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
-
59 213
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
106 695
162 500
-
-
trade
18 298
27 868
-
-
income
16 004
24 376
-
-
chamber of commerce
291
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.

881
1 341
-
-
total
35 474
53 955
-
-
Dividends
71 221
108 545
-
-
withholding
17 452
26 783
-
-
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.

960
1 473
-
-
total
18 412
28 256
-
-
Income
162 500
162 500
162 500
162 500
Total tax
67 153
82 211
59 213
79 678
After tax
95 347
80 289
103 287
82 822
Living cost
42 538
42 538
42 538
42 538
Free-cash
52 809
37 751
60 749
40 284

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
₽56057
₽78404
₽50376
₽81355
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
-
-
-
162 500
surtax
-
-
-
6 915
unemployment
-
-
-
211
health
-
-
-
8 798
pensions
-
-
-
24 786
income
-
-
-
44 876
other
-
-
-
-
total
-
-
-
85 586
Employee
31 271
-
136 413
-
unemployment
2 176
-
8 626
-
other
-
-
-
-
income
5 242
-
39 324
-
surtax
111
-
5 804
-
pensions
2 086
-
8 266
-
health
798
-
3 160
-
total
10 413
-
65 180
-
Employer
31 271
-
136 413
-
pensions
4 169
-
16 520
-
other
-
-
-
-
health
1 422
-
5 639
-
unemployment
992
-
3 928
-
total
6 583
-
26 087
-
Corporate
124 646
162 500
-
-
income
32 407
42 251
-
-
total
32 407
42 251
-
-
Dividends
92 238
120 249
-
-
withholding
13 836
18 037
-
-
total
13 836
18 037
-
-
Income
162 500
162 500
162 500
162 500
Total tax
63 239
60 288
91 267
85 586
After tax
99 261
102 212
71 233
76 914
Living cost
20 857
20 857
20 857
20 857
Free-cash
78 404
81 355
50 376
56 057

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
₽56424
₽78834
₽50743
₽81722
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
-
-
-
162 500
surtax
-
-
-
6 915
unemployment
-
-
-
211
health
-
-
-
8 798
pensions
-
-
-
24 786
income
-
-
-
44 876
other
-
-
-
-
total
-
-
-
85 586
Employee
30 707
-
136 413
-
unemployment
2 137
-
8 626
-
other
-
-
-
-
income
5 147
-
39 324
-
surtax
100
-
5 804
-
pensions
2 048
-
8 266
-
health
784
-
3 160
-
total
10 216
-
65 180
-
Employer
30 707
-
136 413
-
pensions
4 093
-
16 520
-
other
-
-
-
-
health
1 397
-
5 639
-
unemployment
973
-
3 928
-
total
6 463
-
26 087
-
Corporate
125 329
162 500
-
-
income
32 585
42 251
-
-
total
32 585
42 251
-
-
Dividends
92 744
120 249
-
-
withholding
13 912
18 037
-
-
total
13 912
18 037
-
-
Income
162 500
162 500
162 500
162 500
Total tax
63 176
60 288
91 267
85 586
After tax
99 324
102 212
71 233
76 914
Living cost
20 490
20 490
20 490
20 490
Free-cash
78 834
81 722
50 743
56 424

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
₽94003
₽73138
₽75633
₽72750
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
-
-
-
162 500
unemployment
-
-
-
2 437
health
-
-
-
11 375
pensions
-
-
-
16 250
income
-
-
-
19 866
total
-
-
-
49 928
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
135 983
-
unemployment
402
160
2 040
-
income
3 277
1 304
16 624
-
pensions
2 681
1 067
13 598
-
health
1 876
747
9 519
-
total
8 236
3 278
41 781
-
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
135 983
-
pensions
5 227
2 080
26 517
-
total
5 227
2 080
26 517
-
Corporate
130 467
149 752
-
-
income
11 742
13 478
-
-
total
11 742
13 478
-
-
Dividends
118 725
136 274
-
-
withholding
22 558
25 892
-
-
social contributions
23 030
26 452
-
-
total
45 588
52 344
-
-
Income
162 500
162 500
162 500
162 500
Total tax
70 793
71 180
68 298
49 928
After tax
91 707
91 320
94 202
112 572
Living cost
18 570
18 570
18 570
18 570
Free-cash
73 138
72 750
75 633
94 003

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
₽50374
₽55814
₽51247
₽56559
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
-
-
-
162 500
national
-
-
-
28 189
pensions
-
-
-
19 500
social contributions
-
-
-
1 747
municipal
-
-
-
17 849
total
-
-
-
67 285
Employee
69 511
-
140 480
-
municipal
8 586
-
18 478
-
national
13 304
-
29 567
-
pensions
2 780
-
5 619
-
total
24 670
-
53 664
-
Employer
69 511
-
140 480
-
pensions
5 561
-
11 238
-
social contributions
747
-
1 510
-
total
6 308
-
12 748
-
Corporate
82 093
162 500
-
-
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%.

16 419
32 500
-
-
total
16 419
32 500
-
-
Dividends
65 674
130 000
-
-
withholding
14 448
28 600
-
-
total
14 448
28 600
-
-
Income
162 500
162 500
162 500
162 500
Total tax
61 845
61 100
66 412
67 285
After tax
100 655
101 400
96 088
95 215
Living cost
44 841
44 841
44 841
44 841
Free-cash
55 814
56 559
51 247
50 374

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
₽32867
₽62904
₽32867
₽60856
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
-
-
-
162 500
social contributions
-
-
-
27 086
income
-
-
-
49 652
total
-
-
-
76 738
Employee
72 635
-
162 500
-
social contributions
6 034
-
27 086
-
income
13 706
-
49 652
-
total
19 740
-
76 738
-
Employer
72 635
-
162 500
-
total
-
-
-
-
Corporate
89 865
162 500
-
-
income
11 234
20 312
-
-
total
11 234
20 312
-
-
Dividends
78 632
142 188
-
-
withholding
15 727
28 437
-
-
total
15 727
28 437
-
-
Income
162 500
162 500
162 500
162 500
Total tax
46 701
48 749
76 738
76 738
After tax
115 799
113 751
85 762
85 762
Living cost
52 895
52 895
52 895
52 895
Free-cash
62 904
60 856
32 867
32 867

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
₽38543
₽42670
₽31202
₽47519
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
-
-
-
162 500
national
-
-
-
40 097
regional
-
-
-
1 918
social contributions
-
-
-
41 794
municipal
-
-
-
966
total
-
-
-
84 775
Employee
82 526
-
162 500
-
municipal
437
-
862
-
national
14 300
-
34 767
-
social contributions
27 828
-
54 795
-
regional
779
-
1 692
-
total
43 344
-
92 116
-
Employer
82 526
-
162 500
-
total
-
-
-
-
Corporate
79 974
162 500
-
-
nationa
19 193
39 000
-
-
municipal
3 119
6 337
-
-
total
22 312
45 337
-
-
Dividends
57 662
117 164
-
-
withholding
14 992
30 462
-
-
total
14 992
30 462
-
-
Income
162 500
162 500
162 500
162 500
Total tax
80 648
75 799
92 116
84 775
After tax
81 852
86 701
70 384
77 725
Living cost
39 182
39 182
39 182
39 182
Free-cash
42 670
47 519
31 202
38 543

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
₽52179
₽58341
₽44876
₽60399
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
-
-
-
162 500
national
-
-
-
40 097
regional
-
-
-
2 450
social contributions
-
-
-
41 794
municipal
-
-
-
966
total
-
-
-
85 307
Employee
51 509
-
162 500
-
municipal
273
-
862
-
national
8 160
-
34 767
-
social contributions
17 369
-
54 795
-
regional
693
-
2 186
-
total
26 495
-
92 610
-
Employer
51 509
-
162 500
-
total
-
-
-
-
Corporate
110 991
162 500
-
- <