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
₽ 165500
per

Your estimated
City
free-cash

Andorra , Andorra
₽94522
₽118774
₽98918
₽121807
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
-
-
-
165 500
social contributions
-
-
-
36 410
income
-
-
-
7 426
total
-
-
-
43 836
Employee
29 029
-
143 290
-
social contributions
1 887
-
9 315
-
income
-
-
7 915
-
total
1 887
-
17 230
-
Employer
29 029
-
143 290
-
social contributions
4 500
-
22 210
-
total
4 500
-
22 210
-
Corporate
131 972
165 500
-
-
income
13 197
16 551
-
-
total
13 197
16 551
-
-
Dividends
118 774
148 949
-
-
total
-
-
-
-
Income
165 500
165 500
165 500
165 500
Total tax
19 584
16 551
39 440
43 836
After tax
145 916
148 949
126 060
121 664
Living cost
27 142
27 142
27 142
27 142
Free-cash
118 774
121 807
98 918
94 522

Estimated living cost  is ₽27142 per week

₽17550
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2046
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽511
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7036
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
₽56332
₽62352
₽15020
₽62798
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
-
-
-
165 500
surtax
-
-
-
-
unemployment
-
-
-
5 538
health
-
-
-
8 069
chamber of commerce
-
-
-
661
pensions
-
-
-
19 515
income
-
-
-
46 578
total
-
-
-
80 361
Employee
39 470
35 984
133 123
-
unemployment
1 184
1 080
3 165
-
other
394
360
1 056
-
income
3 516
2 654
37 766
-
pensions
4 042
3 684
10 802
-
health
1 527
1 393
4 082
-
total
10 663
9 171
56 871
-
Employer
39 470
35 984
133 123
-
pensions
4 954
4 517
13 239
-
surtax
-
-
-
-
payroll
1 184
1 080
3 994
-
other
1 875
1 708
6 088
-
health
1 492
1 361
3 987
-
accident
512
468
1 371
-
unemployment
1 184
1 080
3 165
-
chamber of commerce
158
144
533
-
total
11 359
10 358
32 377
-
Corporate
114 671
119 160
129 696
-
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.

28 667
29 789
32 425
-
total
28 667
29 789
32 425
-
Dividends
86 004
89 371
-
-
withholding
23 652
24 577
-
-
total
23 652
24 577
-
-
Income
165 500
165 500
165 500
165 500
Total tax
74 341
73 895
121 673
80 361
After tax
91 159
91 605
43 827
85 139
Living cost
28 807
28 807
28 807
28 807
Free-cash
62 352
62 798
15 020
56 332

Estimated living cost  is ₽28807 per week

₽17281
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2942
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽514
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.
₽8071
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
₽53145
₽58295
₽11967
₽59691
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
-
-
-
165 500
surtax
-
-
-
178
unemployment
-
-
-
5 538
health
-
-
-
8 069
chamber of commerce
-
-
-
661
pensions
-
-
-
19 515
income
-
-
-
46 578
total
-
-
-
80 539
Employee
45 125
35 984
132 959
-
unemployment
1 354
1 080
3 165
-
other
451
360
1 056
-
income
5 137
2 654
37 687
-
pensions
4 621
3 684
10 802
-
health
1 746
1 393
4 082
-
total
13 309
9 171
56 792
-
Employer
45 125
35 984
132 959
-
pensions
5 663
4 517
13 239
-
surtax
178
178
178
-
payroll
1 354
1 080
3 989
-
other
2 144
1 708
6 081
-
health
1 705
1 361
3 987
-
accident
586
468
1 371
-
unemployment
1 354
1 080
3 165
-
chamber of commerce
180
144
531
-
total
13 164
10 536
32 541
-
Corporate
107 212
118 982
129 532
-
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.

26 803
29 745
32 384
-
total
26 803
29 745
32 384
-
Dividends
80 409
89 237
-
-
withholding
22 113
24 541
-
-
total
22 113
24 541
-
-
Income
165 500
165 500
165 500
165 500
Total tax
75 389
73 993
121 717
80 539
After tax
90 111
91 507
43 783
84 961
Living cost
31 816
31 816
31 816
31 816
Free-cash
58 295
59 691
11 967
53 145

Estimated living cost  is ₽31816 per week

₽21220
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2714
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽523
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.
₽7360
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
₽38868
₽46079
₽24985
₽59623
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
-
-
-
165 500
national
-
-
-
62 617
communal

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

-
-
-
8 580
social contributions
-
-
-
22 512
total
-
-
-
93 709
Employee

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

64 588
-
128 185
-
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.

562
-
1 115
-
national
19 857
-
46 837
-
communal

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

3 369
-
6 686
-
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.

4 844
-
9 614
-
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.

3 035
-
6 025
-
total
31 667
-
70 277
-
Employer

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

64 588
-
128 185
-
surtax
7 324
-
14 537
-
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.

5 723
-
11 357
-
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.

3 972
-
7 884
-
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.

840
-
1 666
-
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.

942
-
1 871
-
total
18 801
-
37 315
-
Corporate
82 111
165 500
-
-
income
16 422
33 100
-
-
surtax
329
661
-
-
total
16 751
33 761
-
-
Dividends
65 360
131 739
-
-
withholding

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

19 279
39 193
-
-
total
19 279
39 193
-
-
Income
165 500
165 500
165 500
165 500
Total tax
86 498
72 954
107 592
93 709
After tax
79 002
92 546
57 908
71 791
Living cost
32 923
32 923
32 923
32 923
Free-cash
46 079
59 623
24 985
38 868

Estimated living cost  is ₽32923 per week

₽21206
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2879
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽516
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.
₽8322
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
₽116717
₽120463
₽123277
₽125968
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
-
-
-
165 500
unemployment
-
-
-
126
health
-
-
-
3 628
pensions

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

-
-
-
4 669
income
-
-
-
24 825
total
-
-
-
33 248
Employee
20 571
-
159 311
-
accident

We are using the highest rate at 1.1%.

226
-
347
-
income
2 057
-
15 931
-
pensions

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

1 806
-
2 770
-
health
946
-
1 451
-
total
5 035
-
20 499
-
Employer
20 571
-
159 311
-
pensions

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

2 267
-
3 476
-
health
1 420
-
2 177
-
accident

We are using the highest rate at 1.1%.

226
-
347
-
unemployment
124
-
189
-
total
4 037
-
6 189
-
Corporate
140 893
165 500
-
-
income
14 089
16 550
-
-
total
14 089
16 550
-
-
Dividends
126 804
148 950
-
-
withholding
6 341
7 447
-
-
total
6 341
7 447
-
-
Income
165 500
165 500
165 500
165 500
Total tax
29 502
23 997
26 688
33 248
After tax
135 998
141 503
138 812
132 252
Living cost
15 535
15 535
15 535
15 535
Free-cash
120 463
125 968
123 277
116 717

Estimated living cost  is ₽15535 per week

₽10275
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽889
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.
₽4001
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
₽120411
₽125466
₽126971
₽129662
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
-
-
-
165 500
unemployment
-
-
-
126
health
-
-
-
3 628
pensions

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

-
-
-
4 669
income
-
-
-
24 825
total
-
-
-
33 248
Employee
15 678
-
159 311
-
accident

We are using the highest rate at 1.1%.

173
-
347
-
income
1 568
-
15 931
-
pensions

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

1 377
-
2 770
-
health
721
-
1 451
-
total
3 839
-
20 499
-
Employer
15 678
-
159 311
-
pensions

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

1 728
-
3 476
-
health
1 082
-
2 177
-
accident

We are using the highest rate at 1.1%.

173
-
347
-
unemployment
94
-
189
-
total
3 077
-
6 189
-
Corporate
146 745
165 500
-
-
income
14 674
16 550
-
-
total
14 674
16 550
-
-
Dividends
132 071
148 950
-
-
withholding
6 603
7 447
-
-
total
6 603
7 447
-
-
Income
165 500
165 500
165 500
165 500
Total tax
28 193
23 997
26 688
33 248
After tax
137 307
141 503
138 812
132 252
Living cost
11 841
11 841
11 841
11 841
Free-cash
125 466
129 662
126 971
120 411

Estimated living cost  is ₽11841 per week

₽6913
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽846
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽314
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.
₽3769
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
₽91891
₽94893
₽90453
₽99805
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
-
-
-
165 500
health
-
-
-
4 220
social contributions
-
-
-
14 609
income
-
-
-
33 874
total
-
-
-
52 703
Employee
69 432
69 432
154 863
-
income
7 560
6 427
33 100
-
social contributions
2 625
5 763
7 772
-
health
538
1 181
2 632
-
total
10 723
13 371
43 504
-
Employer
69 432
69 432
154 863
-
social contributions
2 625
5 763
7 772
-
health
584
1 285
2 865
-
total
3 209
7 048
10 637
-
Corporate
130 662
89 020
-
-
income
16 333
11 128
-
-
total
16 333
11 128
-
-
Dividends
114 329
77 893
-
-
withholding
19 436
13 242
-
-
total
19 436
13 242
-
-
Income
165 500
165 500
165 500
165 500
Total tax
49 701
44 789
54 141
52 703
After tax
115 799
120 711
111 359
112 797
Living cost
20 906
20 906
20 906
20 906
Free-cash
94 893
99 805
90 453
91 891

Estimated living cost  is ₽20906 per week

₽12529
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2051
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽463
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5864
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
₽83510
₽87681
₽82072
₽91424
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
-
-
-
165 500
health
-
-
-
4 220
social contributions
-
-
-
14 609
income
-
-
-
33 874
total
-
-
-
52 703
Employee
69 432
69 432
154 863
-
income
7 291
6 427
33 100
-
social contributions
3 374
5 763
7 772
-
health
691
1 181
2 632
-
total
11 356
13 371
43 504
-
Employer
69 432
69 432
154 863
-
social contributions
3 374
5 763
7 772
-
health
752
1 285
2 865
-
total
4 126
7 048
10 637
-
Corporate
120 732
89 020
-
-
income
15 091
11 128
-
-
total
15 091
11 128
-
-
Dividends
105 641
77 893
-
-
withholding
17 959
13 242
-
-
total
17 959
13 242
-
-
Income
165 500
165 500
165 500
165 500
Total tax
48 532
44 789
54 141
52 703
After tax
116 968
120 711
111 359
112 797
Living cost
29 287
29 287
29 287
29 287
Free-cash
87 681
91 424
82 072
83 510

Estimated living cost  is ₽29287 per week

₽20021
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2288
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽492
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.
₽6487
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
₽74572
₽85633
₽67646
₽93079
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
-
-
-
165 500
health
-
-
-
22 342
social contributions
-
-
-
30 029
income
-
-
-
16 969
solidarity contribution
-
-
-
720
total
-
-
-
70 060
Employee
30 689
-
128 248
-
income
3 683
-
15 638
-
social contributions
1 995
-
6 684
-
health
4 143
-
17 313
-
solidarity contribution
-
-
99
-
total
9 821
-
39 734
-
Employer
30 689
-
128 248
-
social contributions
7 672
-
25 710
-
health
2 762
-
11 542
-
total
10 434
-
37 252
-
Corporate
124 377
165 500
-
-
income
23 632
31 445
-
-
total
23 632
31 445
-
-
Dividends
100 745
134 055
-
-
withholding
15 112
20 108
-
-
total
15 112
20 108
-
-
Income
165 500
165 500
165 500
165 500
Total tax
58 999
51 553
76 986
70 060
After tax
106 501
113 947
88 514
95 440
Living cost
20 868
20 868
20 868
20 868
Free-cash
85 633
93 079
67 646
74 572

Estimated living cost  is ₽20868 per week

₽14495
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1485
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽410
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4478
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
₽69725
₽79059
₽62799
₽88232
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
-
-
-
165 500
health
-
-
-
22 342
social contributions
-
-
-
30 029
income
-
-
-
16 969
solidarity contribution
-
-
-
720
total
-
-
-
70 060
Employee
37 817
-
128 248
-
income
4 538
-
15 638
-
social contributions
2 458
-
6 684
-
health
5 105
-
17 313
-
solidarity contribution
-
-
99
-
total
12 101
-
39 734
-
Employer
37 817
-
128 248
-
social contributions
9 454
-
25 710
-
health
3 403
-
11 542
-
total
12 857
-
37 252
-
Corporate
114 826
165 500
-
-
income
21 817
31 445
-
-
total
21 817
31 445
-
-
Dividends
93 009
134 055
-
-
withholding
13 951
20 108
-
-
total
13 951
20 108
-
-
Income
165 500
165 500
165 500
165 500
Total tax
60 726
51 553
76 986
70 060
After tax
104 774
113 947
88 514
95 440
Living cost
25 715
25 715
25 715
25 715
Free-cash
79 059
88 232
62 799
69 725

Estimated living cost  is ₽25715 per week

₽19124
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1425
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽445
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.
₽4722
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
₽53647
-₽31818
-₽31818
-₽31818
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
-
-
-
165 500
national
-
-
-
19 623
pensions
-
-
-
785
municipal
-
-
-
34 652
labour market
-
-
-
13 177
total
-
-
-
68 237
Employee
184 092
184 092
184 092
-
municipal
39 201
39 201
39 201
-
national
22 490
22 490
22 490
-
pensions
262
262
262
-
labour market
14 706
14 706
14 706
-
total
76 659
76 659
76 659
-
Employer
184 092
184 092
184 092
-
pensions
523
523
523
-
labour market
14 727
14 727
14 727
-
municipal
39 264
39 264
39 264
-
national
22 529
22 529
22 529
-
total
77 043
77 043
77 043
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
165 500
165 500
165 500
165 500
Total tax
153 702
153 702
153 702
68 237
After tax
11 798
11 798
11 798
97 263
Living cost
43 616
43 616
43 616
43 616
Free-cash
-31 818
-31 818
-31 818
53 647

Estimated living cost  is ₽43616 per week

₽29851
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3858
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.
₽9235
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
₽66898
₽104981
₽73584
₽110591
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
-
-
-
165 500
health
-
-
-
21 515
pensions
-
-
-
33 100
income
-
-
-
22 178
total
-
-
-
76 793
Employee
25 615
-
123 690
-
unemployment
410
-
1 979
-
income
2 884
-
23 847
-
pensions
512
-
2 474
-
total
3 806
-
28 300
-
Employer
25 615
-
123 690
-
pensions
5 123
-
24 738
-
health
3 329
-
16 080
-
unemployment
206
-
989
-
total
8 658
-
41 807
-
Corporate
131 227
165 500
-
-
income
26 246
33 100
-
-
total
26 246
33 100
-
-
Dividends
104 981
132 400
-
-
total
-
-
-
-
Income
165 500
165 500
165 500
165 500
Total tax
38 710
33 100
70 107
76 793
After tax
126 790
132 400
95 393
88 707
Living cost
21 809
21 809
21 809
21 809
Free-cash
104 981
110 591
73 584
66 898

Estimated living cost  is ₽21809 per week

₽14959
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1299
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽439
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.
₽5113
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
₽71143
₽71063
₽51742
₽68639
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

-
-
-
165 500
national
-
-
-
28 121
health
-
-
-
2 171
municipal
-
-
-
29 399
total
-
-
-
59 691
Employee
47 506
-
139 227
-
unemployment
713
-
2 089
-
municipal
7 781
-
22 675
-
national
785
-
16 890
-
pensions
3 206
-
9 399
-
health
355
-
1 767
-
total
12 840
-
52 820
-
Employer
47 506
-
139 227
-
pensions
8 242
-
24 155
-
health
365
-
1 073
-
accident
48
-
139
-
unemployment
308
-
905
-
total
8 963
-
26 272
-
Corporate
109 031
165 500
-
-
income
21 806
33 100
-
-
total
21 806
33 100
-
-
Dividends

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

65 419
99 300
-
-
municipal
11 775
17 874
-
-
national
4 387
11 221
-
-
total
16 162
29 095
-
-
Income
165 500
165 500
165 500
165 500
Total tax
59 771
62 195
79 092
59 691
After tax
105 729
103 305
86 408
105 809
Living cost
34 666
34 666
34 666
34 666
Free-cash
71 063
68 639
51 742
71 143

Estimated living cost  is ₽34666 per week

₽22644
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3334
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽552
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.
₽8137
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
₽65328
₽60594
₽62373
₽55579
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
-
-
-
165 500
surtax
-
-
-
-
health
-
-
-
7 200
pensions
-
-
-
28 897
social contributions
-
-
-
4 714
income
-
-
-
26 399
other
-
-
-
5 130
total
-
-
-
72 340
Employee
34 496
-
127 882
-
income
1 779
-
25 054
-
surtax
-
-
-
-
social contributions
984
-
3 645
-
pensions
3 902
-
8 977
-
total
6 665
-
37 676
-
Employer
34 496
-
127 882
-
pensions
5 668
-
15 098
-
social contributions
103
-
384
-
other
1 191
-
5 025
-
health
2 414
-
11 932
-
unemployment
1 397
-
5 180
-
total
10 773
-
37 619
-
Corporate
120 231
165 500
-
-
income
33 665
46 340
-
-
surtax
-
-
-
-
total
33 665
46 340
-
-
Dividends
86 566
119 160
-
-
withholding
11 081
15 252
-
-
social contributions
14 890
20 497
-
-
surtax
-
-
-
-
total
25 971
35 749
-
-
Income
165 500
165 500
165 500
165 500
Total tax
77 074
82 089
75 295
72 340
After tax
88 426
83 411
90 205
93 160
Living cost
27 832
27 832
27 832
27 832
Free-cash
60 594
55 579
62 373
65 328

Estimated living cost  is ₽27832 per week

₽16141
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2827
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽528
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8336
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
₽62267
₽57853
₽59312
₽52518
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
-
-
-
165 500
surtax
-
-
-
-
health
-
-
-
7 200
pensions
-
-
-
28 897
social contributions
-
-
-
4 714
income
-
-
-
26 399
other
-
-
-
5 130
total
-
-
-
72 340
Employee
38 645
-
127 882
-
income
2 281
-
25 054
-
surtax
-
-
-
-
social contributions
1 102
-
3 645
-
pensions
4 369
-
8 977
-
total
7 752
-
37 676
-
Employer
38 645
-
127 882
-
pensions
6 349
-
15 098
-
social contributions
117
-
384
-
other
1 333
-
5 025
-
health
2 706
-
11 932
-
unemployment
1 564
-
5 180
-
total
12 069
-
37 619
-
Corporate
114 787
165 500
-
-
income
32 140
46 340
-
-
surtax
-
-
-
-
total
32 140
46 340
-
-
Dividends
82 647
119 160
-
-
withholding
10 579
15 252
-
-
social contributions
14 214
20 497
-
-
surtax
-
-
-
-
total
24 793
35 749
-
-
Income
165 500
165 500
165 500
165 500
Total tax
76 754
82 089
75 295
72 340
After tax
88 746
83 411
90 205
93 160
Living cost
30 893
30 893
30 893
30 893
Free-cash
57 853
52 518
59 312
62 267

Estimated living cost  is ₽30893 per week

₽19479
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2512
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽526
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8377
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
₽49549
₽46005
₽46594
₽39800
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
-
-
-
165 500
surtax
-
-
-
-
health
-
-
-
7 200
pensions
-
-
-
28 897
social contributions
-
-
-
4 714
income
-
-
-
26 399
other
-
-
-
5 130
total
-
-
-
72 340
Employee
56 553
-
127 882
-
income
4 934
-
25 054
-
surtax
-
-
-
-
social contributions
1 611
-
3 645
-
pensions
6 397
-
8 977
-
total
12 942
-
37 676
-
Employer
56 553
-
127 882
-
pensions
9 292
-
15 098
-
social contributions
170
-
384
-
other
1 952
-
5 025
-
health
3 958
-
11 932
-
unemployment
2 291
-
5 180
-
total
17 663
-
37 619
-
Corporate
91 284
165 500
-
-
income
25 560
46 340
-
-
surtax
-
-
-
-
total
25 560
46 340
-
-
Dividends
65 724
119 160
-
-
withholding
8 413
15 252
-
-
social contributions
11 306
20 497
-
-
surtax
-
-
-
-
total
19 719
35 749
-
-
Income
165 500
165 500
165 500
165 500
Total tax
75 884
82 089
75 295
72 340
After tax
89 616
83 411
90 205
93 160
Living cost
43 611
43 611
43 611
43 611
Free-cash
46 005
39 800
46 594
49 549

Estimated living cost  is ₽43611 per week

₽29515
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3568
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽598
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.
₽9930
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
₽158015
₽150303
₽126570
₽151395
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%.

-
-
-
165 500
microenterprise

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

-
-
-
1 655
total
-
-
-
1 655
Employee
7 287
-
165 500
-
income
1 457
-
33 100
-
total
1 457
-
33 100
-
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%.

158 213
165 500
-
-
total
-
-
-
-
Dividends
158 213
165 500
-
-
withholding
7 910
8 275
-
-
total
7 910
8 275
-
-
Income
165 500
165 500
165 500
165 500
Total tax
9 367
8 275
33 100
1 655
After tax
156 133
157 225
132 400
163 845
Living cost
5 830
5 830
5 830
5 830
Free-cash
150 303
151 395
126 570
158 015

Estimated living cost  is ₽5830 per week

₽3613
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽485
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽160
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.
₽1572
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
₽154760
₽146437
₽123315
₽148140
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%.

-
-
-
165 500
microenterprise

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

-
-
-
1 655
total
-
-
-
1 655
Employee
11 357
-
165 500
-
income
2 271
-
33 100
-
total
2 271
-
33 100
-
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%.

154 143
165 500
-
-
total
-
-
-
-
Dividends
154 143
165 500
-
-
withholding
7 707
8 275
-
-
total
7 707
8 275
-
-
Income
165 500
165 500
165 500
165 500
Total tax
9 978
8 275
33 100
1 655
After tax
155 522
157 225
132 400
163 845
Living cost
9 085
9 085
9 085
9 085
Free-cash
146 437
148 140
123 315
154 760

Estimated living cost  is ₽9085 per week

₽6148
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽381
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽305
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.
₽2251
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
₽52020
₽62115
₽69745
₽50305
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.

-
-
-
165 500
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.

-
-
-
2 853
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.

-
-
-
6 169
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.

-
-
-
51 873
trade
-
-
-
17 725
total
-
-
-
78 620
Employee

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

44 927
-
165 500
-
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.

3 694
-
51 873
-
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.

204
-
2 853
-
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.

6 169
-
6 169
-
total
10 067
-
60 895
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
120 573
165 500
-
-
trade
17 303
23 749
-
-
income
18 086
24 825
-
-
chamber of commerce
314
380
-
-
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.

996
1 366
-
-
total
36 699
50 320
-
-
Dividends
83 875
115 179
-
-
withholding
20 625
28 451
-
-
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.

1 134
1 564
-
-
total
21 759
30 015
-
-
Income
165 500
165 500
165 500
165 500
Total tax
68 525
80 335
60 895
78 620
After tax
96 975
85 165
104 605
86 880
Living cost
34 860
34 860
34 860
34 860
Free-cash
62 115
50 305
69 745
52 020

Estimated living cost  is ₽34860 per week

₽24047
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3751
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽505
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.
₽6556
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
₽57803
₽66100
₽77256
₽56111
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.

-
-
-
165 500
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.

-
-
-
2 853
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.

-
-
-
6 169
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.

-
-
-
51 873
trade
-
-
-
19 453
total
-
-
-
80 348
Employee

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

34 536
-
165 500
-
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.

965
-
51 873
-
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.

53
-
2 853
-
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.

6 169
-
6 169
-
total
7 187
-
60 895
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
130 964
165 500
-
-
trade
20 627
26 066
-
-
income
19 645
24 825
-
-
chamber of commerce
326
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.

1 081
1 366
-
-
total
41 679
52 632
-
-
Dividends
89 285
112 868
-
-
withholding
21 977
27 874
-
-
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.

1 208
1 534
-
-
total
23 185
29 408
-
-
Income
165 500
165 500
165 500
165 500
Total tax
72 051
82 040
60 895
80 348
After tax
93 449
83 460
104 605
85 152
Living cost
27 349
27 349
27 349
27 349
Free-cash
66 100
56 111
77 256
57 803

Estimated living cost  is ₽27349 per week

₽17204
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3189
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽511
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6446
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
₽48815
₽59827
₽69134
₽47140
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.

-
-
-
165 500
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.

-
-
-
2 853
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.

-
-
-
6 169
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.

-
-
-
51 873
trade
-
-
-
20 319
total
-
-
-
81 214
Employee

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

45 790
-
165 500
-
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.

3 934
-
51 873
-
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.

216
-
2 853
-
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.

6 169
-
6 169
-
total
10 319
-
60 895
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
119 710
165 500
-
-
trade
19 692
27 224
-
-
income
17 956
24 825
-
-
chamber of commerce
307
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.

987
1 366
-
-
total
38 942
53 787
-
-
Dividends
80 769
111 713
-
-
withholding
19 849
27 586
-
-
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.

1 092
1 516
-
-
total
20 941
29 102
-
-
Income
165 500
165 500
165 500
165 500
Total tax
70 202
82 889
60 895
81 214
After tax
95 298
82 611
104 605
84 286
Living cost
35 471
35 471
35 471
35 471
Free-cash
59 827
47 140
69 134
48 815

Estimated living cost  is ₽35471 per week

₽23723
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3741
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.
₽7478
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
₽42057
₽55039
₽63241
₽40395
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.

-
-
-
165 500
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.

-
-
-
2 853
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.

-
-
-
6 169
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.

-
-
-
51 873
trade
-
-
-
21 184
total
-
-
-
82 079
Employee

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

54 265
-
165 500
-
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.

6 381
-
51 873
-
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.

351
-
2 853
-
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.

6 169
-
6 169
-
total
12 901
-
60 895
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
111 235
165 500
-
-
trade
19 076
28 383
-
-
income
16 684
24 825
-
-
chamber of commerce
293
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.

918
1 366
-
-
total
36 971
54 944
-
-
Dividends
74 262
110 556
-
-
withholding
18 223
27 296
-
-
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.

1 002
1 501
-
-
total
19 225
28 797
-
-
Income
165 500
165 500
165 500
165 500
Total tax
69 097
83 741
60 895
82 079
After tax
96 403
81 759
104 605
83 421
Living cost
41 364
41 364
41 364
41 364
Free-cash
55 039
40 395
63 241
42 057

Estimated living cost  is ₽41364 per week

₽30211
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3309
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽538
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.
₽7308
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
₽57949
₽80946
₽52431
₽83819
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
-
-
-
165 500
surtax
-
-
-
7 399
unemployment
-
-
-
206
health
-
-
-
8 556
pensions
-
-
-
24 102
income
-
-
-
47 007
other
-
-
-
-
total
-
-
-
87 270
Employee
30 408
-
140 133
-
unemployment
2 116
-
8 388
-
other
-
-
-
-
income
5 098
-
41 606
-
surtax
108
-
6 318
-
pensions
2 029
-
8 038
-
health
776
-
3 072
-
total
10 127
-
67 422
-
Employer
30 408
-
140 133
-
pensions
4 054
-
16 064
-
other
-
-
-
-
health
1 383
-
5 483
-
unemployment
965
-
3 819
-
total
6 402
-
25 366
-
Corporate
128 690
165 500
-
-
income
33 460
43 030
-
-
total
33 460
43 030
-
-
Dividends
95 231
122 470
-
-
withholding
14 284
18 370
-
-
total
14 284
18 370
-
-
Income
165 500
165 500
165 500
165 500
Total tax
64 273
61 400
92 788
87 270
After tax
101 227
104 100
72 712
78 230
Living cost
20 281
20 281
20 281
20 281
Free-cash
80 946
83 819
52 431
57 949

Estimated living cost  is ₽20281 per week

₽12245
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1763
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽471
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.
₽5804
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
₽58305
₽81363
₽52787
₽84175
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
-
-
-
165 500
surtax
-
-
-
7 399
unemployment
-
-
-
206
health
-
-
-
8 556
pensions
-
-
-
24 102
income
-
-
-
47 007
other
-
-
-
-
total
-
-
-
87 270
Employee
29 860
-
140 133
-
unemployment
2 078
-
8 388
-
other
-
-
-
-
income
5 005
-
41 606
-
surtax
98
-
6 318
-
pensions
1 991
-
8 038
-
health
763
-
3 072
-
total
9 935
-
67 422
-
Employer
29 860
-
140 133
-
pensions
3 980
-
16 064
-
other
-
-
-
-
health
1 359
-
5 483
-
unemployment
946
-
3 819
-
total
6 285
-
25 366
-
Corporate
129 355
165 500
-
-
income
33 633
43 030
-
-
total
33 633
43 030
-
-
Dividends
95 722
122 470
-
-
withholding
14 359
18 370
-
-
total
14 359
18 370
-
-
Income
165 500
165 500
165 500
165 500
Total tax
64 212
61 400
92 788
87 270
After tax
101 288
104 100
72 712
78 230
Living cost
19 925
19 925
19 925
19 925
Free-cash
81 363
84 175
52 787
58 305

Estimated living cost  is ₽19925 per week

₽12183
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1839
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽459
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.
₽5444
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
₽96672
₽75383
₽77964
₽75009
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
-
-
-
165 500
unemployment
-
-
-
2 483
health
-
-
-
11 585
pensions
-
-
-
16 550
income
-
-
-
20 232
total
-
-
-
50 850
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.

25 952
10 328
138 494
-
unemployment
389
155
2 077
-
income
3 173
1 263
16 931
-
pensions
2 595
1 033
13 849
-
health
1 817
723
9 695
-
total
7 974
3 174
42 552
-
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.

25 952
10 328
138 494
-
pensions
5 061
2 014
27 006
-
total
5 061
2 014
27 006
-
Corporate
134 488
153 158
-
-
income
12 104
13 784
-
-
total
12 104
13 784
-
-
Dividends
122 384
139 373
-
-
withholding
23 253
26 481
-
-
social contributions
23 747
27 060
-
-
total
47 000
53 541
-
-
Income
165 500
165 500
165 500
165 500
Total tax
72 139
72 513
69 558
50 850
After tax
93 361
92 987
95 942
114 650
Living cost
17 978
17 978
17 978
17 978
Free-cash
75 383
75 009
77 964
96 672

Estimated living cost  is ₽17978 per week

₽12269
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1471
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽359
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.
₽3879
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
₽52621
₽58816
₽53509
₽59544
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
-
-
-
165 500
national
-
-
-
29 286
pensions
-
-
-
19 860
social contributions
-
-
-
1 779
municipal
-
-
-
18 226
total
-
-
-
69 151
Employee
67 786
-
143 073
-
municipal
8 373
-
18 867
-
national
12 974
-
30 689
-
pensions
2 711
-
5 723
-
total
24 058
-
55 279
-
Employer
67 786
-
143 073
-
pensions
5 423
-
11 446
-
social contributions
729
-
1 538
-
total
6 152
-
12 984
-
Corporate
87 089
165 500
-
-
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%.

17 418
33 100
-
-
total
17 418
33 100
-
-
Dividends
69 671
132 400
-
-
withholding
15 328
29 128
-
-
total
15 328
29 128
-
-
Income
165 500
165 500
165 500
165 500
Total tax
62 956
62 228
68 263
69 151
After tax
102 544
103 272
97 237
96 349
Living cost
43 728
43 728
43 728
43 728
Free-cash
58 816
59 544
53 509
52 621

Estimated living cost  is ₽43728 per week

₽29721
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4065
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽654
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.
₽9287
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
₽35029
₽66407
₽35029
₽64414
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
-
-
-
165 500
social contributions
-
-
-
27 760
income
-
-
-
51 275
total
-
-
-
79 035
Employee
70 630
-
165 500
-
social contributions
5 868
-
27 760
-
income
13 328
-
51 275
-
total
19 196
-
79 035
-
Employer
70 630
-
165 500
-
total
-
-
-
-
Corporate
94 870
165 500
-
-
income
11 859
20 687
-
-
total
11 859
20 687
-
-
Dividends
83 010
144 813
-
-
withholding
16 602
28 963
-
-
total
16 602
28 963
-
-
Income
165 500
165 500
165 500
165 500
Total tax
47 657
49 650
79 035
79 035
After tax
117 843
115 850
86 465
86 465
Living cost
51 436
51 436
51 436
51 436
Free-cash
66 407
64 414
35 029
35 029

Estimated living cost  is ₽51436 per week

₽39131
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4191
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽492
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.
₽7622
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
₽40617
₽45485
₽33143
₽50198
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
-
-
-
165 500
national
-
-
-
41 270
regional
-
-
-
1 961
social contributions
-
-
-
42 567
municipal
-
-
-
984
total
-
-
-
86 782
Employee
80 248
-
165 500
-
municipal
425
-
877
-
national
13 905
-
35 841
-
social contributions
27 060
-
55 807
-
regional
757
-
1 731
-
total
42 147
-
94 256
-
Employer
80 248
-
165 500
-
total
-
-
-
-
Corporate
85 252
165 500
-
-
nationa
20 461
39 721
-
-
municipal
3 324
6 455
-
-
total
23 785
46 176
-
-
Dividends
61 467
119 324
-
-
withholding
15 982
31 025
-
-
total
15 982
31 025
-
-
Income
165 500
165 500
165 500
165 500
Total tax
81 914
77 201
94 256
86 782
After tax
83 586
88 299
71 244
78 718
Living cost
38 101
38 101
38 101
38 101
Free-cash
45 485
50 198
33 143
40 617

Estimated living cost  is ₽38101 per week

₽26559
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2498
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽584
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8458
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
₽53860
₽60662
₽46425
₽62667
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
-
-
-
165 500
national
-
-
-
41 270
regional
-
-
-
2 496
social contributions
-
-
-
42 567
municipal
-
-
-
984
total
-
-
-
87 317
Employee
50 088
-
165 500
-
municipal
266
-
877
-
national
7 935
-
35 841
-
social contributions
16 890
-
55 807
-
regional
674
-
2 227
-
total
25 765
-
94 752
-
Employer
50 088
-
165 500
-
total
-
-
-
-
Corporate
115 412
165 500
-
-