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
₽ 163500
per

Your estimated
City
free-cash

Andorra , Andorra
₽92504
₽116119
₽96849
₽119237
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
-
-
-
163 500
social contributions
-
-
-
35 970
income
-
-
-
7 114
total
-
-
-
43 084
Employee
29 853
-
141 560
-
social contributions
1 940
-
9 202
-
income
-
-
7 597
-
total
1 940
-
16 799
-
Employer
29 853
-
141 560
-
social contributions
4 627
-
21 940
-
total
4 627
-
21 940
-
Corporate
129 020
163 500
-
-
income
12 902
16 351
-
-
total
12 902
16 351
-
-
Dividends
116 118
147 149
-
-
total
-
-
-
-
Income
163 500
163 500
163 500
163 500
Total tax
19 469
16 351
38 739
43 084
After tax
144 031
147 149
124 761
120 416
Living cost
27 912
27 912
27 912
27 912
Free-cash
116 119
119 237
96 849
92 504

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
₽54475
₽60480
₽13765
₽60939
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
-
-
-
163 500
surtax
-
-
-
-
unemployment
-
-
-
5 695
health
-
-
-
8 298
chamber of commerce
-
-
-
654
pensions
-
-
-
20 069
income
-
-
-
44 684
total
-
-
-
79 400
Employee
40 590
37 005
130 661
-
unemployment
1 218
1 110
3 255
-
other
405
370
1 085
-
income
3 616
2 730
35 842
-
pensions
4 157
3 789
11 108
-
health
1 570
1 433
4 197
-
total
10 966
9 432
55 487
-
Employer
40 590
37 005
130 661
-
pensions
5 094
4 645
13 614
-
surtax
-
-
-
-
payroll
1 218
1 110
3 919
-
other
1 928
1 757
6 018
-
health
1 535
1 399
4 100
-
accident
527
481
1 410
-
unemployment
1 218
1 110
3 255
-
chamber of commerce
162
148
523
-
total
11 682
10 650
32 839
-
Corporate
111 228
115 845
127 137
-
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.

27 806
28 961
31 784
-
total
27 806
28 961
31 784
-
Dividends
83 422
86 884
-
-
withholding
22 941
23 893
-
-
total
22 941
23 893
-
-
Income
163 500
163 500
163 500
163 500
Total tax
73 395
72 936
120 110
79 400
After tax
90 105
90 564
43 390
84 100
Living cost
29 625
29 625
29 625
29 625
Free-cash
60 480
60 939
13 765
54 475

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
₽51198
₽56311
₽10624
₽57745
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
-
-
-
163 500
surtax
-
-
-
183
unemployment
-
-
-
5 695
health
-
-
-
8 298
chamber of commerce
-
-
-
654
pensions
-
-
-
20 069
income
-
-
-
44 684
total
-
-
-
79 583
Employee
46 406
37 005
130 490
-
unemployment
1 392
1 110
3 255
-
other
463
370
1 085
-
income
5 283
2 730
35 761
-
pensions
4 752
3 789
11 108
-
health
1 796
1 433
4 197
-
total
13 686
9 432
55 406
-
Employer
46 406
37 005
130 490
-
pensions
5 824
4 645
13 614
-
surtax
183
183
183
-
payroll
1 392
1 110
3 915
-
other
2 204
1 757
6 011
-
health
1 753
1 399
4 100
-
accident
603
481
1 410
-
unemployment
1 392
1 110
3 255
-
chamber of commerce
185
148
522
-
total
13 536
10 833
33 010
-
Corporate
103 558
115 662
126 966
-
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.

25 889
28 915
31 741
-
total
25 889
28 915
31 741
-
Dividends
77 668
86 747
-
-
withholding
21 359
23 856
-
-
total
21 359
23 856
-
-
Income
163 500
163 500
163 500
163 500
Total tax
74 470
73 036
120 157
79 583
After tax
89 030
90 464
43 343
83 917
Living cost
32 719
32 719
32 719
32 719
Free-cash
56 311
57 745
10 624
51 198

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
₽37025
₽43657
₽23711
₽57584
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
-
-
-
163 500
national
-
-
-
61 046
communal

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

-
-
-
8 421
social contributions
-
-
-
23 151
total
-
-
-
92 618
Employee

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

66 421
-
126 634
-
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
-
1 101
-
national
20 420
-
45 912
-
communal

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

3 464
-
6 604
-
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
-
9 498
-
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
-
5 951
-
total
32 565
-
69 066
-
Employer

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

66 421
-
126 634
-
surtax
7 531
-
14 361
-
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
-
11 220
-
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
-
7 789
-
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
-
1 648
-
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
-
1 848
-
total
19 334
-
36 866
-
Corporate
77 745
163 500
-
-
income
15 549
32 700
-
-
surtax
310
654
-
-
total
15 859
33 354
-
-
Dividends
61 886
130 146
-
-
withholding

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

18 228
38 705
-
-
total
18 228
38 705
-
-
Income
163 500
163 500
163 500
163 500
Total tax
85 986
72 059
105 932
92 618
After tax
77 514
91 441
57 568
70 882
Living cost
33 857
33 857
33 857
33 857
Free-cash
43 657
57 584
23 711
37 025

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
₽114337
₽118158
₽120748
₽123816
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
-
-
-
163 500
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
-
-
-
24 525
total
-
-
-
33 187
Employee
21 155
-
157 135
-
accident

We are using the highest rate at 1.1%.

232
-
357
-
income
2 116
-
15 714
-
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
-
20 411
-
Employer
21 155
-
157 135
-
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
138 195
163 500
-
-
income
13 819
16 350
-
-
total
13 819
16 350
-
-
Dividends
124 375
147 150
-
-
withholding
6 219
7 358
-
-
total
6 219
7 358
-
-
Income
163 500
163 500
163 500
163 500
Total tax
29 366
23 708
26 776
33 187
After tax
134 134
139 792
136 724
130 313
Living cost
15 976
15 976
15 976
15 976
Free-cash
118 158
123 816
120 748
114 337

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
₽118137
₽123300
₽124547
₽127616
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
-
-
-
163 500
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
-
-
-
24 525
total
-
-
-
33 187
Employee
16 123
-
157 135
-
accident

We are using the highest rate at 1.1%.

178
-
357
-
income
1 612
-
15 714
-
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
-
20 411
-
Employer
16 123
-
157 135
-
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
144 213
163 500
-
-
income
14 421
16 350
-
-
total
14 421
16 350
-
-
Dividends
129 792
147 150
-
-
withholding
6 490
7 358
-
-
total
6 490
7 358
-
-
Income
163 500
163 500
163 500
163 500
Total tax
28 023
23 708
26 776
33 187
After tax
135 477
139 792
136 724
130 313
Living cost
12 176
12 176
12 176
12 176
Free-cash
123 300
127 616
124 547
118 137

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
₽90256
₽92721
₽88817
₽97775
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
-
-
-
163 500
health
-
-
-
4 169
social contributions
-
-
-
15 024
income
-
-
-
32 552
total
-
-
-
51 745
Employee
71 403
71 403
152 682
-
income
7 775
6 610
31 777
-
social contributions
2 700
5 926
7 993
-
health
553
1 214
2 596
-
total
11 028
13 750
42 366
-
Employer
71 403
71 403
152 682
-
social contributions
2 700
5 926
7 993
-
health
601
1 322
2 825
-
total
3 301
7 248
10 818
-
Corporate
127 673
84 850
-
-
income
15 960
10 606
-
-
total
15 960
10 606
-
-
Dividends
111 713
74 243
-
-
withholding
18 991
12 622
-
-
total
18 991
12 622
-
-
Income
163 500
163 500
163 500
163 500
Total tax
49 280
44 226
53 184
51 745
After tax
114 220
119 274
110 316
111 755
Living cost
21 499
21 499
21 499
21 499
Free-cash
92 721
97 775
88 817
90 256

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
₽81637
₽85306
₽80198
₽89156
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
-
-
-
163 500
health
-
-
-
4 169
social contributions
-
-
-
15 024
income
-
-
-
32 552
total
-
-
-
51 745
Employee
71 403
71 403
152 682
-
income
7 498
6 610
31 777
-
social contributions
3 470
5 926
7 993
-
health
710
1 214
2 596
-
total
11 678
13 750
42 366
-
Employer
71 403
71 403
152 682
-
social contributions
3 470
5 926
7 993
-
health
774
1 322
2 825
-
total
4 244
7 248
10 818
-
Corporate
117 461
84 850
-
-
income
14 682
10 606
-
-
total
14 682
10 606
-
-
Dividends
102 779
74 243
-
-
withholding
17 472
12 622
-
-
total
17 472
12 622
-
-
Income
163 500
163 500
163 500
163 500
Total tax
48 076
44 226
53 184
51 745
After tax
115 424
119 274
110 316
111 755
Living cost
30 118
30 118
30 118
30 118
Free-cash
85 306
89 156
80 198
81 637

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
₽72139
₽83431
₽65116
₽91093
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
-
-
-
163 500
health
-
-
-
22 073
social contributions
-
-
-
30 904
income
-
-
-
16 579
solidarity contribution
-
-
-
328
total
-
-
-
69 884
Employee
31 583
-
125 726
-
income
3 790
-
15 281
-
social contributions
2 053
-
6 879
-
health
4 264
-
16 973
-
solidarity contribution
-
-
-
-
total
10 107
-
39 133
-
Employer
31 583
-
125 726
-
social contributions
7 896
-
26 459
-
health
2 842
-
11 315
-
total
10 738
-
37 774
-
Corporate
121 179
163 500
-
-
income
23 024
31 065
-
-
total
23 024
31 065
-
-
Dividends
98 155
132 435
-
-
withholding
14 723
19 865
-
-
total
14 723
19 865
-
-
Income
163 500
163 500
163 500
163 500
Total tax
58 592
50 930
76 907
69 884
After tax
104 908
112 570
86 593
93 616
Living cost
21 477
21 477
21 477
21 477
Free-cash
83 431
91 093
65 116
72 139

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
₽67151
₽76663
₽60128
₽86105
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
-
-
-
163 500
health
-
-
-
22 073
social contributions
-
-
-
30 904
income
-
-
-
16 579
solidarity contribution
-
-
-
328
total
-
-
-
69 884
Employee
38 919
-
125 726
-
income
4 670
-
15 281
-
social contributions
2 530
-
6 879
-
health
5 254
-
16 973
-
solidarity contribution
-
-
-
-
total
12 454
-
39 133
-
Employer
38 919
-
125 726
-
social contributions
9 730
-
26 459
-
health
3 503
-
11 315
-
total
13 233
-
37 774
-
Corporate
111 349
163 500
-
-
income
21 156
31 065
-
-
total
21 156
31 065
-
-
Dividends
90 193
132 435
-
-
withholding
13 529
19 865
-
-
total
13 529
19 865
-
-
Income
163 500
163 500
163 500
163 500
Total tax
60 372
50 930
76 907
69 884
After tax
103 128
112 570
86 593
93 616
Living cost
26 465
26 465
26 465
26 465
Free-cash
76 663
86 105
60 128
67 151

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
₽51616
-₽39366
-₽39366
-₽39366
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
-
-
-
163 500
national
-
-
-
19 177
pensions
-
-
-
807
municipal
-
-
-
34 043
labour market
-
-
-
13 015
total
-
-
-
67 042
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
163 500
163 500
163 500
163 500
Total tax
158 024
158 024
158 024
67 042
After tax
5 476
5 476
5 476
96 458
Living cost
44 842
44 842
44 842
44 842
Free-cash
-39 366
-39 366
-39 366
51 616

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
₽65208
₽102603
₽71809
₽108372
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
-
-
-
163 500
health
-
-
-
21 255
pensions
-
-
-
32 700
income
-
-
-
21 909
total
-
-
-
75 864
Employee
26 342
-
122 197
-
unemployment
421
-
1 956
-
income
2 966
-
23 560
-
pensions
527
-
2 444
-
total
3 914
-
27 960
-
Employer
26 342
-
122 197
-
pensions
5 269
-
24 439
-
health
3 424
-
15 886
-
unemployment
211
-
978
-
total
8 904
-
41 303
-
Corporate
128 254
163 500
-
-
income
25 651
32 700
-
-
total
25 651
32 700
-
-
Dividends
102 602
130 800
-
-
total
-
-
-
-
Income
163 500
163 500
163 500
163 500
Total tax
38 469
32 700
69 263
75 864
After tax
125 031
130 800
94 237
87 636
Living cost
22 428
22 428
22 428
22 428
Free-cash
102 603
108 372
71 809
65 208

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
₽69816
₽69139
₽50125
₽66807
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

-
-
-
163 500
national
-
-
-
26 857
health
-
-
-
2 130
municipal
-
-
-
29 047
total
-
-
-
58 034
Employee
48 854
-
137 546
-
unemployment
733
-
2 063
-
municipal
8 002
-
22 404
-
national
807
-
16 289
-
pensions
3 297
-
9 285
-
health
365
-
1 730
-
total
13 204
-
51 771
-
Employer
48 854
-
137 546
-
pensions
8 476
-
23 865
-
health
375
-
1 059
-
accident
49
-
137
-
unemployment
317
-
893
-
total
9 217
-
25 954
-
Corporate
105 428
163 500
-
-
income
21 086
32 700
-
-
total
21 086
32 700
-
-
Dividends

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

63 257
98 100
-
-
municipal
11 387
17 658
-
-
national
3 817
10 685
-
-
total
15 204
28 343
-
-
Income
163 500
163 500
163 500
163 500
Total tax
58 711
61 043
77 725
58 034
After tax
104 789
102 457
85 775
105 466
Living cost
35 650
35 650
35 650
35 650
Free-cash
69 139
66 807
50 125
69 816

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
₽63515
₽58941
₽61218
₽53783
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
-
-
-
163 500
surtax
-
-
-
-
health
-
-
-
6 913
pensions
-
-
-
29 160
social contributions
-
-
-
4 659
income
-
-
-
25 563
other
-
-
-
5 068
total
-
-
-
71 363
Employee
35 475
-
126 696
-
income
1 829
-
24 502
-
surtax
-
-
-
-
social contributions
1 011
-
3 609
-
pensions
4 012
-
8 745
-
total
6 852
-
36 856
-
Employer
35 475
-
126 696
-
pensions
5 829
-
14 732
-
social contributions
106
-
381
-
other
1 225
-
4 915
-
health
2 483
-
11 645
-
unemployment
1 436
-
5 131
-
total
11 079
-
36 804
-
Corporate
116 947
163 500
-
-
income
32 746
45 780
-
-
surtax
-
-
-
-
total
32 746
45 780
-
-
Dividends
84 201
117 720
-
-
withholding
10 777
15 068
-
-
social contributions
14 483
20 247
-
-
surtax
-
-
-
-
total
25 260
35 315
-
-
Income
163 500
163 500
163 500
163 500
Total tax
75 937
81 095
73 660
71 363
After tax
87 563
82 405
89 840
92 137
Living cost
28 622
28 622
28 622
28 622
Free-cash
58 941
53 783
61 218
63 515

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
₽60368
₽56120
₽58071
₽50636
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
-
-
-
163 500
surtax
-
-
-
-
health
-
-
-
6 913
pensions
-
-
-
29 160
social contributions
-
-
-
4 659
income
-
-
-
25 563
other
-
-
-
5 068
total
-
-
-
71 363
Employee
39 741
-
126 696
-
income
2 345
-
24 502
-
surtax
-
-
-
-
social contributions
1 133
-
3 609
-
pensions
4 493
-
8 745
-
total
7 971
-
36 856
-
Employer
39 741
-
126 696
-
pensions
6 529
-
14 732
-
social contributions
120
-
381
-
other
1 371
-
4 915
-
health
2 782
-
11 645
-
unemployment
1 609
-
5 131
-
total
12 411
-
36 804
-
Corporate
111 348
163 500
-
-
income
31 177
45 780
-
-
surtax
-
-
-
-
total
31 177
45 780
-
-
Dividends
80 170
117 720
-
-
withholding
10 263
15 068
-
-
social contributions
13 789
20 247
-
-
surtax
-
-
-
-
total
24 052
35 315
-
-
Income
163 500
163 500
163 500
163 500
Total tax
75 611
81 095
73 660
71 363
After tax
87 889
82 405
89 840
92 137
Living cost
31 769
31 769
31 769
31 769
Free-cash
56 120
50 636
58 071
60 368

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
₽47288
₽43939
₽44991
₽37556
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
-
-
-
163 500
surtax
-
-
-
-
health
-
-
-
6 913
pensions
-
-
-
29 160
social contributions
-
-
-
4 659
income
-
-
-
25 563
other
-
-
-
5 068
total
-
-
-
71 363
Employee
58 158
-
126 696
-
income
5 074
-
24 502
-
surtax
-
-
-
-
social contributions
1 656
-
3 609
-
pensions
6 578
-
8 745
-
total
13 308
-
36 856
-
Employer
58 158
-
126 696
-
pensions
9 556
-
14 732
-
social contributions
174
-
381
-
other
2 007
-
4 915
-
health
4 071
-
11 645
-
unemployment
2 356
-
5 131
-
total
18 164
-
36 804
-
Corporate
87 178
163 500
-
-
income
24 409
45 780
-
-
surtax
-
-
-
-
total
24 409
45 780
-
-
Dividends
62 769
117 720
-
-
withholding
8 034
15 068
-
-
social contributions
10 797
20 247
-
-
surtax
-
-
-
-
total
18 831
35 315
-
-
Income
163 500
163 500
163 500
163 500
Total tax
74 712
81 095
73 660
71 363
After tax
88 788
82 405
89 840
92 137
Living cost
44 849
44 849
44 849
44 849
Free-cash
43 939
37 556
44 991
47 288

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
₽155916
₽148261
₽124851
₽149376
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%.

-
-
-
163 500
microenterprise

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

-
-
-
1 635
total
-
-
-
1 635
Employee
7 436
-
163 500
-
income
1 487
-
32 700
-
total
1 487
-
32 700
-
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%.

156 064
163 500
-
-
total
-
-
-
-
Dividends
156 064
163 500
-
-
withholding
7 803
8 175
-
-
total
7 803
8 175
-
-
Income
163 500
163 500
163 500
163 500
Total tax
9 290
8 175
32 700
1 635
After tax
154 210
155 325
130 800
161 865
Living cost
5 949
5 949
5 949
5 949
Free-cash
148 261
149 376
124 851
155 916

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
₽152595
₽144316
₽121530
₽146055
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%.

-
-
-
163 500
microenterprise

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

-
-
-
1 635
total
-
-
-
1 635
Employee
11 588
-
163 500
-
income
2 318
-
32 700
-
total
2 318
-
32 700
-
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%.

151 912
163 500
-
-
total
-
-
-
-
Dividends
151 912
163 500
-
-
withholding
7 596
8 175
-
-
total
7 596
8 175
-
-
Income
163 500
163 500
163 500
163 500
Total tax
9 914
8 175
32 700
1 635
After tax
153 586
155 325
130 800
161 865
Living cost
9 270
9 270
9 270
9 270
Free-cash
144 316
146 055
121 530
152 595

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
₽50727
₽60442
₽67994
₽48294
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.

-
-
-
163 500
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.

-
-
-
2 779
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.

-
-
-
50 533
trade
-
-
-
17 267
total
-
-
-
76 923
Employee

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

46 202
-
163 500
-
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
-
50 533
-
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
-
2 779
-
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
-
59 656
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
117 298
163 500
-
-
trade
16 832
23 463
-
-
income
17 595
24 525
-
-
chamber of commerce
314
381
-
-
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.

967
1 348
-
-
total
35 708
49 717
-
-
Dividends
81 590
113 783
-
-
withholding
20 044
28 094
-
-
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.

1 103
1 545
-
-
total
21 147
29 639
-
-
Income
163 500
163 500
163 500
163 500
Total tax
67 208
79 356
59 656
76 923
After tax
96 292
84 144
103 844
86 577
Living cost
35 850
35 850
35 850
35 850
Free-cash
60 442
48 294
67 994
50 727

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
₽56766
₽64608
₽75718
₽54337
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.

-
-
-
163 500
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.

-
-
-
2 779
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.

-
-
-
50 533
trade
-
-
-
18 952
total
-
-
-
78 608
Employee

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

35 516
-
163 500
-
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
-
50 533
-
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
-
2 779
-
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
-
59 656
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
127 984
163 500
-
-
trade
20 157
25 752
-
-
income
19 198
24 525
-
-
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.

1 056
1 348
-
-
total
40 735
52 000
-
-
Dividends
87 249
111 499
-
-
withholding
21 459
27 523
-
-
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.

1 181
1 514
-
-
total
22 640
29 037
-
-
Income
163 500
163 500
163 500
163 500
Total tax
70 766
81 037
59 656
78 608
After tax
92 734
82 463
103 844
84 892
Living cost
28 126
28 126
28 126
28 126
Free-cash
64 608
54 337
75 718
56 766

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
₽47572
₽58191
₽67366
₽45145
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.

-
-
-
163 500
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.

-
-
-
2 779
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.

-
-
-
50 533
trade
-
-
-
19 794
total
-
-
-
79 450
Employee

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

47 090
-
163 500
-
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
-
50 533
-
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
-
2 779
-
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
-
59 656
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
116 410
163 500
-
-
trade
19 149
26 895
-
-
income
17 461
24 525
-
-
chamber of commerce
307
374
-
-
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
1 348
-
-
total
37 877
53 142
-
-
Dividends
78 533
110 358
-
-
withholding
19 281
27 237
-
-
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.

1 061
1 498
-
-
total
20 342
28 735
-
-
Income
163 500
163 500
163 500
163 500
Total tax
68 831
81 877
59 656
79 450
After tax
94 669
81 623
103 844
84 050
Living cost
36 478
36 478
36 478
36 478
Free-cash
58 191
45 145
67 366
47 572

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
₽40670
₽53303
₽61306
₽38244
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.

-
-
-
163 500
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.

-
-
-
2 779
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.

-
-
-
50 533
trade
-
-
-
20 636
total
-
-
-
80 292
Employee

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

55 805
-
163 500
-
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
-
50 533
-
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
-
2 779
-
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
-
59 656
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
107 695
163 500
-
-
trade
18 469
28 041
-
-
income
16 153
24 525
-
-
chamber of commerce
293
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.

888
1 348
-
-
total
35 803
54 286
-
-
Dividends
71 892
109 214
-
-
withholding
17 620
26 950
-
-
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.

969
1 482
-
-
total
18 589
28 432
-
-
Income
163 500
163 500
163 500
163 500
Total tax
67 659
82 718
59 656
80 292
After tax
95 841
80 782
103 844
83 208
Living cost
42 538
42 538
42 538
42 538
Free-cash
53 303
38 244
61 306
40 670

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
₽56515
₽79032
₽50837
₽81985
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
-
-
-
163 500
surtax
-
-
-
7 006
unemployment
-
-
-
211
health
-
-
-
8 798
pensions
-
-
-
24 786
income
-
-
-
45 327
other
-
-
-
-
total
-
-
-
86 128
Employee
31 271
-
137 413
-
unemployment
2 176
-
8 626
-
other
-
-
-
-
income
5 242
-
39 773
-
surtax
111
-
5 894
-
pensions
2 086
-
8 266
-
health
798
-
3 160
-
total
10 413
-
65 719
-
Employer
31 271
-
137 413
-
pensions
4 169
-
16 520
-
other
-
-
-
-
health
1 422
-
5 639
-
unemployment
992
-
3 928
-
total
6 583
-
26 087
-
Corporate
125 646
163 500
-
-
income
32 668
42 510
-
-
total
32 668
42 510
-
-
Dividends
92 978
120 990
-
-
withholding
13 947
18 148
-
-
total
13 947
18 148
-
-
Income
163 500
163 500
163 500
163 500
Total tax
63 611
60 658
91 806
86 128
After tax
99 889
102 842
71 694
77 372
Living cost
20 857
20 857
20 857
20 857
Free-cash
79 032
81 985
50 837
56 515

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
₽56882
₽79462
₽51204
₽82352
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader
-
-
-
163 500
surtax
-
-
-
7 006
unemployment
-
-
-
211
health
-
-
-
8 798
pensions
-
-
-
24 786
income
-
-
-
45 327
other
-
-
-
-
total
-
-
-
86 128
Employee
30 707
-
137 413
-
unemployment
2 137
-
8 626
-
other
-
-
-
-
income
5 147
-
39 773
-
surtax
100
-
5 894
-
pensions
2 048
-
8 266
-
health
784
-
3 160
-
total
10 216
-
65 719
-
Employer
30 707
-
137 413
-
pensions
4 093
-
16 520
-
other
-
-
-
-
health
1 397
-
5 639
-
unemployment
973
-
3 928
-
total
6 463
-
26 087
-
Corporate
126 329
163 500
-
-
income
32 846
42 510
-
-
total
32 846
42 510
-
-
Dividends
93 483
120 990
-
-
withholding
14 023
18 148
-
-
total
14 023
18 148
-
-
Income
163 500
163 500
163 500
163 500
Total tax
63 548
60 658
91 806
86 128
After tax
99 952
102 842
71 694
77 372
Living cost
20 490
20 490
20 490
20 490
Free-cash
79 462
82 352
51 204
56 882

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
₽94694
₽73698
₽76214
₽73311
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
-
-
-
163 500
unemployment
-
-
-
2 453
health
-
-
-
11 445
pensions
-
-
-
16 350
income
-
-
-
19 988
total
-
-
-
50 236
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
136 820
-
unemployment
402
160
2 052
-
income
3 277
1 304
16 726
-
pensions
2 681
1 067
13 682
-
health
1 876
747
9 577
-
total
8 236
3 278
42 037
-
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
136 820
-
pensions
5 227
2 080
26 680
-
total
5 227
2 080
26 680
-
Corporate
131 467
150 752
-
-
income
11 832
13 568
-
-
total
11 832
13 568
-
-
Dividends
119 635
137 184
-
-
withholding
22 731
26 065
-
-
social contributions
23 207
26 629
-
-
total
45 938
52 694
-
-
Income
163 500
163 500
163 500
163 500
Total tax
71 233
71 620
68 717
50 236
After tax
92 267
91 880
94 783
113 264
Living cost
18 570
18 570
18 570
18 570
Free-cash
73 698
73 311
76 214
94 694

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
₽50870
₽56438
₽51748
₽57183
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
-
-
-
163 500
national
-
-
-
28 445
pensions
-
-
-
19 620
social contributions
-
-
-
1 758
municipal
-
-
-
17 966
total
-
-
-
67 789
Employee
69 511
-
141 344
-
municipal
8 586
-
18 599
-
national
13 304
-
29 831
-
pensions
2 780
-
5 654
-
total
24 670
-
54 084
-
Employer
69 511
-
141 344
-
pensions
5 561
-
11 308
-
social contributions
747
-
1 519
-
total
6 308
-
12 827
-
Corporate
83 093
163 500
-
-
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%.

16 619
32 700
-
-
total
16 619
32 700
-
-
Dividends
66 474
130 800
-
-
withholding
14 624
28 776
-
-
total
14 624
28 776
-
-
Income
163 500
163 500
163 500
163 500
Total tax
62 221
61 476
66 911
67 789
After tax
101 279
102 024
96 589
95 711
Living cost
44 841
44 841
44 841
44 841
Free-cash
56 438
57 183
51 748
50 870

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
₽33277
₽63604
₽33277
₽61556
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
-
-
-
163 500
social contributions
-
-
-
27 276
income
-
-
-
50 052
total
-
-
-
77 328
Employee
72 635
-
163 500
-
social contributions
6 034
-
27 276
-
income
13 706
-
50 052
-
total
19 740
-
77 328
-
Employer
72 635
-
163 500
-
total
-
-
-
-
Corporate
90 865
163 500
-
-
income
11 359
20 437
-
-
total
11 359
20 437
-
-
Dividends
79 506
143 063
-
-
withholding
15 902
28 612
-
-
total
15 902
28 612
-
-
Income
163 500
163 500
163 500
163 500
Total tax
47 001
49 049
77 328
77 328
After tax
116 499
114 451
86 172
86 172
Living cost
52 895
52 895
52 895
52 895
Free-cash
63 604
61 556
33 277
33 277

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
₽38963
₽43202
₽31578
₽48051
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
-
-
-
163 500
national
-
-
-
40 402
regional
-
-
-
1 930
social contributions
-
-
-
42 052
municipal
-
-
-
971
total
-
-
-
85 355
Employee
82 526
-
163 500
-
municipal
437
-
867
-
national
14 300
-
35 038
-
social contributions
27 828
-
55 132
-
regional
779
-
1 703
-
total
43 344
-
92 740
-
Employer
82 526
-
163 500
-
total
-
-
-
-
Corporate
80 974
163 500
-
-
nationa
19 435
39 239
-
-
municipal
3 158
6 377
-
-
total
22 593
45 616
-
-
Dividends
58 382
117 884
-
-
withholding
15 179
30 651
-
-
total
15 179
30 651
-
-
Income
163 500
163 500
163 500
163 500
Total tax
81 116
76 267
92 740
85 355
After tax
82 384
87 233
70 760
78 145
Living cost
39 182
39 182
39 182
39 182
Free-cash
43 202
48 051
31 578
38 963

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
₽52595
₽58864
₽45249
₽60926
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
-
-
-
163 500
national
-
-
-
40 402
regional
-
-
-
2 466
social contributions
-
-
-
42 052
municipal
-
-
-
971
total
-
-
-
85 891
Employee
51 509
-
163 500
-
municipal
273
-
867
-
national
8 160
-
35 038
-
social contributions
17 369
-
55 132
-
regional
693
-
2 200
-
total
26 495
-
93 237
-
Employer
51 509
-
163 500
-
total
-
-
-
-
Corporate
111 991
163 500
-
- <