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
₽ 166000
per

Your estimated
City
free-cash

Andorra , Andorra
₽94946
₽119325
₽99357
₽122348
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
-
-
-
166 000
social contributions
-
-
-
36 520
income
-
-
-
7 482
total
-
-
-
44 002
Employee
28 933
-
143 723
-
social contributions
1 880
-
9 342
-
income
-
-
7 972
-
total
1 880
-
17 314
-
Employer
28 933
-
143 723
-
social contributions
4 485
-
22 277
-
total
4 485
-
22 277
-
Corporate
132 582
166 000
-
-
income
13 258
16 600
-
-
total
13 258
16 600
-
-
Dividends
119 324
149 400
-
-
total
-
-
-
-
Income
166 000
166 000
166 000
166 000
Total tax
19 623
16 600
39 591
44 002
After tax
146 377
149 400
126 409
121 998
Living cost
27 052
27 052
27 052
27 052
Free-cash
119 325
122 348
99 357
94 946

Estimated living cost  is ₽27052 per week

₽17492
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2039
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽509
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.
₽7012
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
₽56685
₽62715
₽15236
₽63161
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
-
-
-
166 000
surtax
-
-
-
-
unemployment
-
-
-
5 520
health
-
-
-
8 042
chamber of commerce
-
-
-
664
pensions
-
-
-
19 451
income
-
-
-
46 926
total
-
-
-
80 603
Employee
39 340
35 865
133 660
-
unemployment
1 180
1 076
3 154
-
other
393
359
1 052
-
income
3 504
2 645
38 110
-
pensions
4 029
3 672
10 766
-
health
1 522
1 388
4 068
-
total
10 628
9 140
57 150
-
Employer
39 340
35 865
133 660
-
pensions
4 937
4 502
13 195
-
surtax
-
-
-
-
payroll
1 180
1 076
4 010
-
other
1 868
1 703
6 106
-
health
1 488
1 356
3 974
-
accident
511
466
1 366
-
unemployment
1 180
1 076
3 154
-
chamber of commerce
157
143
535
-
total
11 321
10 322
32 340
-
Corporate
115 339
119 813
130 245
-
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.

28 835
29 954
32 562
-
total
28 835
29 954
32 562
-
Dividends
86 504
89 859
-
-
withholding
23 789
24 711
-
-
total
23 789
24 711
-
-
Income
166 000
166 000
166 000
166 000
Total tax
74 573
74 127
122 052
80 603
After tax
91 427
91 873
43 948
85 397
Living cost
28 712
28 712
28 712
28 712
Free-cash
62 715
63 161
15 236
56 685

Estimated living cost  is ₽28712 per week

₽17224
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2932
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽512
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.
₽8044
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
₽53508
₽58676
₽12194
₽60065
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
-
-
-
166 000
surtax
-
-
-
178
unemployment
-
-
-
5 520
health
-
-
-
8 042
chamber of commerce
-
-
-
664
pensions
-
-
-
19 451
income
-
-
-
46 926
total
-
-
-
80 781
Employee
44 976
35 865
133 495
-
unemployment
1 349
1 076
3 154
-
other
449
359
1 052
-
income
5 120
2 645
38 030
-
pensions
4 606
3 672
10 766
-
health
1 740
1 388
4 068
-
total
13 264
9 140
57 070
-
Employer
44 976
35 865
133 495
-
pensions
5 644
4 502
13 195
-
surtax
178
178
178
-
payroll
1 349
1 076
4 005
-
other
2 137
1 703
6 099
-
health
1 699
1 356
3 974
-
accident
584
466
1 366
-
unemployment
1 349
1 076
3 154
-
chamber of commerce
179
143
535
-
total
13 119
10 500
32 506
-
Corporate
107 904
119 636
130 079
-
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.

26 975
29 909
32 519
-
total
26 975
29 909
32 519
-
Dividends
80 929
89 726
-
-
withholding
22 255
24 675
-
-
total
22 255
24 675
-
-
Income
166 000
166 000
166 000
166 000
Total tax
75 613
74 224
122 095
80 781
After tax
90 387
91 776
43 905
85 219
Living cost
31 711
31 711
31 711
31 711
Free-cash
58 676
60 065
12 194
53 508

Estimated living cost  is ₽31711 per week

₽21150
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2705
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽521
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7335
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
₽39203
₽46511
₽25211
₽60009
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
-
-
-
166 000
national
-
-
-
62 932
communal

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

-
-
-
8 614
social contributions
-
-
-
22 437
total
-
-
-
93 983
Employee

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

64 375
-
128 571
-
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.

560
-
1 119
-
national
19 791
-
47 034
-
communal

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

3 358
-
6 707
-
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.

4 828
-
9 642
-
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.

3 025
-
6 044
-
total
31 562
-
70 546
-
Employer

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

64 375
-
128 571
-
surtax
7 299
-
14 582
-
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.

5 704
-
11 391
-
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.

3 959
-
7 907
-
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.

837
-
1 672
-
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.

939
-
1 877
-
total
18 738
-
37 429
-
Corporate
82 887
166 000
-
-
income
16 578
33 200
-
-
surtax
331
664
-
-
total
16 909
33 864
-
-
Dividends
65 978
132 135
-
-
withholding

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

19 466
39 313
-
-
total
19 466
39 313
-
-
Income
166 000
166 000
166 000
166 000
Total tax
86 675
73 177
107 975
93 983
After tax
79 325
92 823
58 025
72 017
Living cost
32 814
32 814
32 814
32 814
Free-cash
46 511
60 009
25 211
39 203

Estimated living cost  is ₽32814 per week

₽21136
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2869
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.
₽8295
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
₽117274
₽121006
₽123867
₽126480
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
-
-
-
166 000
unemployment
-
-
-
125
health
-
-
-
3 608
pensions

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

-
-
-
4 643
income
-
-
-
24 900
total
-
-
-
33 276
Employee
20 458
-
159 845
-
accident

We are using the highest rate at 1.1%.

225
-
345
-
income
2 046
-
15 985
-
pensions

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

1 796
-
2 755
-
health
941
-
1 443
-
total
5 008
-
20 528
-
Employer
20 458
-
159 845
-
pensions

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

2 254
-
3 457
-
health
1 412
-
2 165
-
accident

We are using the highest rate at 1.1%.

225
-
345
-
unemployment
123
-
188
-
total
4 014
-
6 155
-
Corporate
141 528
166 000
-
-
income
14 153
16 600
-
-
total
14 153
16 600
-
-
Dividends
127 375
149 400
-
-
withholding
6 369
7 470
-
-
total
6 369
7 470
-
-
Income
166 000
166 000
166 000
166 000
Total tax
29 544
24 070
26 683
33 276
After tax
136 456
141 930
139 317
132 724
Living cost
15 450
15 450
15 450
15 450
Free-cash
121 006
126 480
123 867
117 274

Estimated living cost  is ₽15450 per week

₽10219
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽885
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽369
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.
₽3979
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
₽120948
₽125983
₽127541
₽130154
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
-
-
-
166 000
unemployment
-
-
-
125
health
-
-
-
3 608
pensions

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

-
-
-
4 643
income
-
-
-
24 900
total
-
-
-
33 276
Employee
15 593
-
159 845
-
accident

We are using the highest rate at 1.1%.

172
-
345
-
income
1 559
-
15 985
-
pensions

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

1 369
-
2 755
-
health
717
-
1 443
-
total
3 817
-
20 528
-
Employer
15 593
-
159 845
-
pensions

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

1 718
-
3 457
-
health
1 076
-
2 165
-
accident

We are using the highest rate at 1.1%.

172
-
345
-
unemployment
93
-
188
-
total
3 059
-
6 155
-
Corporate
147 348
166 000
-
-
income
14 734
16 600
-
-
total
14 734
16 600
-
-
Dividends
132 613
149 400
-
-
withholding
6 631
7 470
-
-
total
6 631
7 470
-
-
Income
166 000
166 000
166 000
166 000
Total tax
28 241
24 070
26 683
33 276
After tax
137 759
141 930
139 317
132 724
Living cost
11 776
11 776
11 776
11 776
Free-cash
125 983
130 154
127 541
120 948

Estimated living cost  is ₽11776 per week

₽6875
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽841
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽312
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.
₽3748
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
₽92249
₽95342
₽90809
₽100237
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
-
-
-
166 000
health
-
-
-
4 234
social contributions
-
-
-
14 561
income
-
-
-
34 119
total
-
-
-
52 914
Employee
69 203
69 203
155 379
-
income
7 535
6 406
33 344
-
social contributions
2 616
5 743
7 747
-
health
536
1 177
2 642
-
total
10 687
13 326
43 733
-
Employer
69 203
69 203
155 379
-
social contributions
2 616
5 743
7 747
-
health
582
1 281
2 874
-
total
3 198
7 024
10 621
-
Corporate
131 277
89 773
-
-
income
16 409
11 222
-
-
total
16 409
11 222
-
-
Dividends
114 868
78 551
-
-
withholding
19 527
13 354
-
-
total
19 527
13 354
-
-
Income
166 000
166 000
166 000
166 000
Total tax
49 821
44 926
54 354
52 914
After tax
116 179
121 074
111 646
113 086
Living cost
20 837
20 837
20 837
20 837
Free-cash
95 342
100 237
90 809
92 249

Estimated living cost  is ₽20837 per week

₽12488
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2044
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽461
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.
₽5844
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
₽83896
₽88152
₽82456
₽91884
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
-
-
-
166 000
health
-
-
-
4 234
social contributions
-
-
-
14 561
income
-
-
-
34 119
total
-
-
-
52 914
Employee
69 203
69 203
155 379
-
income
7 267
6 406
33 344
-
social contributions
3 363
5 743
7 747
-
health
688
1 177
2 642
-
total
11 318
13 326
43 733
-
Employer
69 203
69 203
155 379
-
social contributions
3 363
5 743
7 747
-
health
750
1 281
2 874
-
total
4 113
7 024
10 621
-
Corporate
121 379
89 773
-
-
income
15 172
11 222
-
-
total
15 172
11 222
-
-
Dividends
106 207
78 551
-
-
withholding
18 055
13 354
-
-
total
18 055
13 354
-
-
Income
166 000
166 000
166 000
166 000
Total tax
48 658
44 926
54 354
52 914
After tax
117 342
121 074
111 646
113 086
Living cost
29 190
29 190
29 190
29 190
Free-cash
88 152
91 884
82 456
83 896

Estimated living cost  is ₽29190 per week

₽19954
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2280
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽490
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6466
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
₽75079
₽86107
₽68116
₽93519
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
-
-
-
166 000
health
-
-
-
22 410
social contributions
-
-
-
29 891
income
-
-
-
17 055
solidarity contribution
-
-
-
793
total
-
-
-
70 149
Employee
30 548
-
128 815
-
income
3 666
-
15 716
-
social contributions
1 986
-
6 654
-
health
4 124
-
17 390
-
solidarity contribution
-
-
168
-
total
9 776
-
39 928
-
Employer
30 548
-
128 815
-
social contributions
7 637
-
25 591
-
health
2 749
-
11 593
-
total
10 386
-
37 184
-
Corporate
125 066
166 000
-
-
income
23 763
31 540
-
-
total
23 763
31 540
-
-
Dividends
101 303
134 460
-
-
withholding
15 196
20 169
-
-
total
15 196
20 169
-
-
Income
166 000
166 000
166 000
166 000
Total tax
59 121
51 709
77 112
70 149
After tax
106 879
114 291
88 888
95 851
Living cost
20 772
20 772
20 772
20 772
Free-cash
86 107
93 519
68 116
75 079

Estimated living cost  is ₽20772 per week

₽14429
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1478
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽409
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.
₽4457
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
₽70254
₽79562
₽63291
₽88694
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
-
-
-
166 000
health
-
-
-
22 410
social contributions
-
-
-
29 891
income
-
-
-
17 055
solidarity contribution
-
-
-
793
total
-
-
-
70 149
Employee
37 643
-
128 815
-
income
4 517
-
15 716
-
social contributions
2 447
-
6 654
-
health
5 082
-
17 390
-
solidarity contribution
-
-
168
-
total
12 046
-
39 928
-
Employer
37 643
-
128 815
-
social contributions
9 411
-
25 591
-
health
3 388
-
11 593
-
total
12 799
-
37 184
-
Corporate
115 559
166 000
-
-
income
21 956
31 540
-
-
total
21 956
31 540
-
-
Dividends
93 603
134 460
-
-
withholding
14 040
20 169
-
-
total
14 040
20 169
-
-
Income
166 000
166 000
166 000
166 000
Total tax
60 841
51 709
77 112
70 149
After tax
105 159
114 291
88 888
95 851
Living cost
25 597
25 597
25 597
25 597
Free-cash
79 562
88 694
63 291
70 254

Estimated living cost  is ₽25597 per week

₽19036
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1418
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽443
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.
₽4701
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
₽54025
-₽30684
-₽30684
-₽30684
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
-
-
-
166 000
national
-
-
-
19 714
pensions
-
-
-
782
municipal
-
-
-
34 786
labour market
-
-
-
13 217
total
-
-
-
68 499
Employee
183 500
183 500
183 500
-
municipal
39 075
39 075
39 075
-
national
22 418
22 418
22 418
-
pensions
261
261
261
-
labour market
14 659
14 659
14 659
-
total
76 413
76 413
76 413
-
Employer
183 500
183 500
183 500
-
pensions
522
522
522
-
labour market
14 680
14 680
14 680
-
municipal
39 137
39 137
39 137
-
national
22 457
22 457
22 457
-
total
76 796
76 796
76 796
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
166 000
166 000
166 000
166 000
Total tax
153 209
153 209
153 209
68 499
After tax
12 791
12 791
12 791
97 501
Living cost
43 476
43 476
43 476
43 476
Free-cash
-30 684
-30 684
-30 684
54 025

Estimated living cost  is ₽43476 per week

₽29755
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3846
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽669
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.
₽9206
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
₽67238
₽105474
₽73943
₽111063
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
-
-
-
166 000
health
-
-
-
21 580
pensions
-
-
-
33 200
income
-
-
-
22 245
total
-
-
-
77 025
Employee
25 530
-
124 066
-
unemployment
408
-
1 985
-
income
2 874
-
23 920
-
pensions
511
-
2 481
-
total
3 793
-
28 386
-
Employer
25 530
-
124 066
-
pensions
5 106
-
24 813
-
health
3 318
-
16 129
-
unemployment
205
-
992
-
total
8 629
-
41 934
-
Corporate
131 840
166 000
-
-
income
26 367
33 200
-
-
total
26 367
33 200
-
-
Dividends
105 472
132 800
-
-
total
-
-
-
-
Income
166 000
166 000
166 000
166 000
Total tax
38 789
33 200
70 320
77 025
After tax
127 211
132 800
95 680
88 975
Living cost
21 737
21 737
21 737
21 737
Free-cash
105 474
111 063
73 943
67 238

Estimated living cost  is ₽21737 per week

₽14909
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1295
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽437
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.
₽5096
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
₽71430
₽71445
₽52054
₽69004
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

-
-
-
166 000
national
-
-
-
28 349
health
-
-
-
2 181
municipal
-
-
-
29 488
total
-
-
-
60 018
Employee
47 349
-
139 648
-
unemployment
710
-
2 096
-
municipal
7 755
-
22 743
-
national
782
-
17 003
-
pensions
3 195
-
9 426
-
health
354
-
1 774
-
total
12 796
-
53 042
-
Employer
47 349
-
139 648
-
pensions
8 215
-
24 229
-
health
364
-
1 076
-
accident
48
-
140
-
unemployment
307
-
907
-
total
8 934
-
26 352
-
Corporate
109 718
166 000
-
-
income
21 944
33 200
-
-
total
21 944
33 200
-
-
Dividends

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

65 830
99 600
-
-
municipal
11 849
17 927
-
-
national
4 480
11 317
-
-
total
16 329
29 244
-
-
Income
166 000
166 000
166 000
166 000
Total tax
60 003
62 444
79 394
60 018
After tax
105 997
103 556
86 606
105 982
Living cost
34 552
34 552
34 552
34 552
Free-cash
71 445
69 004
52 054
71 430

Estimated living cost  is ₽34552 per week

₽22569
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3323
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽550
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.
₽8111
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
₽65686
₽60924
₽62628
₽55923
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
-
-
-
166 000
surtax
-
-
-
-
health
-
-
-
7 251
pensions
-
-
-
28 888
social contributions
-
-
-
4 729
income
-
-
-
26 560
other
-
-
-
5 146
total
-
-
-
72 574
Employee
34 382
-
128 214
-
income
1 773
-
25 170
-
surtax
-
-
-
-
social contributions
980
-
3 653
-
pensions
3 889
-
9 023
-
total
6 642
-
37 846
-
Employer
34 382
-
128 214
-
pensions
5 650
-
15 171
-
social contributions
102
-
384
-
other
1 187
-
5 047
-
health
2 406
-
11 992
-
unemployment
1 392
-
5 192
-
total
10 737
-
37 786
-
Corporate
120 881
166 000
-
-
income
33 846
46 481
-
-
surtax
-
-
-
-
total
33 846
46 481
-
-
Dividends
87 035
119 519
-
-
withholding
11 140
15 299
-
-
social contributions
14 971
20 557
-
-
surtax
-
-
-
-
total
26 111
35 856
-
-
Income
166 000
166 000
166 000
166 000
Total tax
77 336
82 337
75 632
72 574
After tax
88 664
83 663
90 368
93 426
Living cost
27 740
27 740
27 740
27 740
Free-cash
60 924
55 923
62 628
65 686

Estimated living cost  is ₽27740 per week

₽16088
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2818
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.
₽8309
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
₽62635
₽58188
₽59577
₽52872
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
-
-
-
166 000
surtax
-
-
-
-
health
-
-
-
7 251
pensions
-
-
-
28 888
social contributions
-
-
-
4 729
income
-
-
-
26 560
other
-
-
-
5 146
total
-
-
-
72 574
Employee
38 517
-
128 214
-
income
2 273
-
25 170
-
surtax
-
-
-
-
social contributions
1 098
-
3 653
-
pensions
4 355
-
9 023
-
total
7 726
-
37 846
-
Employer
38 517
-
128 214
-
pensions
6 328
-
15 171
-
social contributions
116
-
384
-
other
1 329
-
5 047
-
health
2 697
-
11 992
-
unemployment
1 559
-
5 192
-
total
12 029
-
37 786
-
Corporate
115 455
166 000
-
-
income
32 328
46 481
-
-
surtax
-
-
-
-
total
32 328
46 481
-
-
Dividends
83 127
119 519
-
-
withholding
10 640
15 299
-
-
social contributions
14 298
20 557
-
-
surtax
-
-
-
-
total
24 938
35 856
-
-
Income
166 000
166 000
166 000
166 000
Total tax
77 021
82 337
75 632
72 574
After tax
88 979
83 663
90 368
93 426
Living cost
30 791
30 791
30 791
30 791
Free-cash
58 188
52 872
59 577
62 635

Estimated living cost  is ₽30791 per week

₽19415
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2504
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽524
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.
₽8350
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
₽49959
₽46386
₽46901
₽40196
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
-
-
-
166 000
surtax
-
-
-
-
health
-
-
-
7 251
pensions
-
-
-
28 888
social contributions
-
-
-
4 729
income
-
-
-
26 560
other
-
-
-
5 146
total
-
-
-
72 574
Employee
56 366
-
128 214
-
income
4 918
-
25 170
-
surtax
-
-
-
-
social contributions
1 605
-
3 653
-
pensions
6 375
-
9 023
-
total
12 898
-
37 846
-
Employer
56 366
-
128 214
-
pensions
9 262
-
15 171
-
social contributions
169
-
384
-
other
1 945
-
5 047
-
health
3 945
-
11 992
-
unemployment
2 283
-
5 192
-
total
17 604
-
37 786
-
Corporate
92 029
166 000
-
-
income
25 768
46 481
-
-
surtax
-
-
-
-
total
25 768
46 481
-
-
Dividends
66 262
119 519
-
-
withholding
8 481
15 299
-
-
social contributions
11 396
20 557
-
-
surtax
-
-
-
-
total
19 877
35 856
-
-
Income
166 000
166 000
166 000
166 000
Total tax
76 147
82 337
75 632
72 574
After tax
89 853
83 663
90 368
93 426
Living cost
43 467
43 467
43 467
43 467
Free-cash
46 386
40 196
46 901
49 959

Estimated living cost  is ₽43467 per week

₽29418
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3556
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽596
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9897
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
₽158517
₽150786
₽126977
₽151877
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%.

-
-
-
166 000
microenterprise

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

-
-
-
1 660
total
-
-
-
1 660
Employee
7 278
-
166 000
-
income
1 455
-
33 200
-
total
1 455
-
33 200
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

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

158 722
166 000
-
-
total
-
-
-
-
Dividends
158 722
166 000
-
-
withholding
7 936
8 300
-
-
total
7 936
8 300
-
-
Income
166 000
166 000
166 000
166 000
Total tax
9 391
8 300
33 200
1 660
After tax
156 609
157 700
132 800
164 340
Living cost
5 823
5 823
5 823
5 823
Free-cash
150 786
151 877
126 977
158 517

Estimated living cost  is ₽5823 per week

₽3608
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽484
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.
₽1570
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
₽155267
₽146926
₽123727
₽148627
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%.

-
-
-
166 000
microenterprise

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

-
-
-
1 660
total
-
-
-
1 660
Employee
11 342
-
166 000
-
income
2 268
-
33 200
-
total
2 268
-
33 200
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

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

154 658
166 000
-
-
total
-
-
-
-
Dividends
154 658
166 000
-
-
withholding
7 733
8 300
-
-
total
7 733
8 300
-
-
Income
166 000
166 000
166 000
166 000
Total tax
10 001
8 300
33 200
1 660
After tax
155 999
157 700
132 800
164 340
Living cost
9 073
9 073
9 073
9 073
Free-cash
146 926
148 627
123 727
155 267

Estimated living cost  is ₽9073 per week

₽6140
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.
₽304
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.
₽2248
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
₽52282
₽62447
₽70098
₽50673
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.

-
-
-
166 000
surtax

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

-
-
-
2 867
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.

-
-
-
6 148
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.

-
-
-
52 142
trade
-
-
-
17 816
total
-
-
-
78 973
Employee

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

44 779
-
166 000
-
income

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

3 682
-
52 142
-
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.

203
-
2 867
-
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.

6 148
-
6 148
-
total
10 033
-
61 157
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
121 221
166 000
-
-
trade
17 396
23 821
-
-
income
18 183
24 900
-
-
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.

1 001
1 370
-
-
total
36 894
50 472
-
-
Dividends
84 327
115 528
-
-
withholding
20 740
28 540
-
-
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.

1 141
1 570
-
-
total
21 881
30 110
-
-
Income
166 000
166 000
166 000
166 000
Total tax
68 808
80 582
61 157
78 973
After tax
97 192
85 418
104 843
87 027
Living cost
34 745
34 745
34 745
34 745
Free-cash
62 447
50 673
70 098
52 282

Estimated living cost  is ₽34745 per week

₽23968
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3738
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽504
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.
₽6534
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
₽58029
₽66407
₽77584
₽56452
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.

-
-
-
166 000
surtax

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

-
-
-
2 867
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.

-
-
-
6 148
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.

-
-
-
52 142
trade
-
-
-
19 555
total
-
-
-
80 712
Employee

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

34 422
-
166 000
-
income

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

962
-
52 142
-
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
-
2 867
-
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.

6 148
-
6 148
-
total
7 163
-
61 157
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
131 578
166 000
-
-
trade
20 723
26 145
-
-
income
19 738
24 900
-
-
chamber of commerce
326
376
-
-
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.

1 086
1 370
-
-
total
41 873
52 791
-
-
Dividends
89 705
113 209
-
-
withholding
22 084
27 961
-
-
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.

1 214
1 537
-
-
total
23 298
29 498
-
-
Income
166 000
166 000
166 000
166 000
Total tax
72 334
82 289
61 157
80 712
After tax
93 666
83 711
104 843
85 288
Living cost
27 259
27 259
27 259
27 259
Free-cash
66 407
56 452
77 584
58 029

Estimated living cost  is ₽27259 per week

₽17147
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3178
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽509
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.
₽6425
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
₽49065
₽60152
₽69489
₽47505
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.

-
-
-
166 000
surtax

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

-
-
-
2 867
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.

-
-
-
6 148
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.

-
-
-
52 142
trade
-
-
-
20 424
total
-
-
-
81 581
Employee

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

45 639
-
166 000
-
income

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

3 921
-
52 142
-
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.

215
-
2 867
-
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.

6 148
-
6 148
-
total
10 284
-
61 157
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
120 361
166 000
-
-
trade
19 799
27 307
-
-
income
18 054
24 900
-
-
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.

992
1 370
-
-
total
39 152
53 949
-
-
Dividends
81 209
112 051
-
-
withholding
19 960
27 670
-
-
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.

1 098
1 522
-
-
total
21 058
29 192
-
-
Income
166 000
166 000
166 000
166 000
Total tax
70 494
83 141
61 157
81 581
After tax
95 506
82 859
104 843
84 419
Living cost
35 354
35 354
35 354
35 354
Free-cash
60 152
47 505
69 489
49 065

Estimated living cost  is ₽35354 per week

₽23645
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3728
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.
₽7453
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
₽42322
₽55371
₽63615
₽40775
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.

-
-
-
166 000
surtax

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

-
-
-
2 867
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.

-
-
-
6 148
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.

-
-
-
52 142
trade
-
-
-
21 293
total
-
-
-
82 450
Employee

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

54 086
-
166 000
-
income

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

6 360
-
52 142
-
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.

350
-
2 867
-
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.

6 148
-
6 148
-
total
12 858
-
61 157
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
111 914
166 000
-
-
trade
19 193
28 470
-
-
income
16 786
24 900
-
-
chamber of commerce
294
371
-
-
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.

924
1 370
-
-
total
37 197
55 111
-
-
Dividends
74 717
110 890
-
-
withholding
18 337
27 380
-
-
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.

1 009
1 506
-
-
total
19 346
28 886
-
-
Income
166 000
166 000
166 000
166 000
Total tax
69 401
83 997
61 157
82 450
After tax
96 599
82 003
104 843
83 550
Living cost
41 228
41 228
41 228
41 228
Free-cash
55 371
40 775
63 615
42 322

Estimated living cost  is ₽41228 per week

₽30111
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3298
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽536
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.
₽7284
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
₽58241
₽81336
₽52740
₽84199
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
-
-
-
166 000
surtax
-
-
-
7 468
unemployment
-
-
-
205
health
-
-
-
8 527
pensions
-
-
-
24 022
income
-
-
-
47 323
other
-
-
-
-
total
-
-
-
87 545
Employee
30 307
-
140 717
-
unemployment
2 109
-
8 360
-
other
-
-
-
-
income
5 081
-
41 939
-
surtax
108
-
6 391
-
pensions
2 022
-
8 011
-
health
774
-
3 062
-
total
10 094
-
67 763
-
Employer
30 307
-
140 717
-
pensions
4 041
-
16 011
-
other
-
-
-
-
health
1 378
-
5 465
-
unemployment
962
-
3 807
-
total
6 381
-
25 283
-
Corporate
129 312
166 000
-
-
income
33 621
43 161
-
-
total
33 621
43 161
-
-
Dividends
95 691
122 839
-
-
withholding
14 354
18 426
-
-
total
14 354
18 426
-
-
Income
166 000
166 000
166 000
166 000
Total tax
64 450
61 587
93 046
87 545
After tax
101 550
104 413
72 954
78 455
Living cost
20 214
20 214
20 214
20 214
Free-cash
81 336
84 199
52 740
58 241

Estimated living cost  is ₽20214 per week

₽12204
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1757
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽470
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.
₽5784
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
₽58596
₽81753
₽53095
₽84554
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
-
-
-
166 000
surtax
-
-
-
7 468
unemployment
-
-
-
205
health
-
-
-
8 527
pensions
-
-
-
24 022
income
-
-
-
47 323
other
-
-
-
-
total
-
-
-
87 545
Employee
29 761
-
140 717
-
unemployment
2 072
-
8 360
-
other
-
-
-
-
income
4 989
-
41 939
-
surtax
97
-
6 391
-
pensions
1 985
-
8 011
-
health
760
-
3 062
-
total
9 903
-
67 763
-
Employer
29 761
-
140 717
-
pensions
3 967
-
16 011
-
other
-
-
-
-
health
1 354
-
5 465
-
unemployment
943
-
3 807
-
total
6 264
-
25 283
-
Corporate
129 975
166 000
-
-
income
33 793
43 161
-
-
total
33 793
43 161
-
-
Dividends
96 181
122 839
-
-
withholding
14 428
18 426
-
-
total
14 428
18 426
-
-
Income
166 000
166 000
166 000
166 000
Total tax
64 388
61 587
93 046
87 545
After tax
101 612
104 413
72 954
78 455
Living cost
19 859
19 859
19 859
19 859
Free-cash
81 753
84 554
53 095
58 596

Estimated living cost  is ₽19859 per week

₽12143
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1833
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.
₽5426
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
₽97130
₽75771
₽78365
₽75400
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
-
-
-
166 000
unemployment
-
-
-
2 490
health
-
-
-
11 620
pensions
-
-
-
16 600
income
-
-
-
20 294
total
-
-
-
51 004
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.

25 789
10 264
138 912
-
unemployment
387
154
2 084
-
income
3 153
1 255
16 982
-
pensions
2 579
1 026
13 891
-
health
1 805
718
9 724
-
total
7 924
3 153
42 681
-
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.

25 789
10 264
138 912
-
pensions
5 029
2 001
27 088
-
total
5 029
2 001
27 088
-
Corporate
135 182
153 735
-
-
income
12 166
13 836
-
-
total
12 166
13 836
-
-
Dividends
123 015
139 899
-
-
withholding
23 373
26 581
-
-
social contributions
23 871
27 163
-
-
total
47 244
53 744
-
-
Income
166 000
166 000
166 000
166 000
Total tax
72 363
72 734
69 769
51 004
After tax
93 637
93 266
96 231
114 996
Living cost
17 866
17 866
17 866
17 866
Free-cash
75 771
75 400
78 365
97 130

Estimated living cost  is ₽17866 per week

₽12192
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1462
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽357
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.
₽3855
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
₽52975
₽59288
₽53867
₽60013
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
-
-
-
166 000
national
-
-
-
29 460
pensions
-
-
-
19 920
social contributions
-
-
-
1 785
municipal
-
-
-
18 289
total
-
-
-
69 454
Employee
67 543
-
143 506
-
municipal
8 343
-
18 931
-
national
12 928
-
30 868
-
pensions
2 702
-
5 740
-
total
23 973
-
55 539
-
Employer
67 543
-
143 506
-
pensions
5 403
-
11 480
-
social contributions
726
-
1 543
-
total
6 129
-
13 023
-
Corporate
87 869
166 000
-
-
income

Corporate income tax will depend on a type of legal entity. For LLC and Limited Partnership it is set at 20%. All other entities pay 37.6%.

17 574
33 200
-
-
total
17 574
33 200
-
-
Dividends
70 295
132 800
-
-
withholding
15 465
29 216
-
-
total
15 465
29 216
-
-
Income
166 000
166 000
166 000
166 000
Total tax
63 141
62 416
68 562
69 454
After tax
102 859
103 584
97 438
96 546
Living cost
43 571
43 571
43 571
43 571
Free-cash
59 288
60 013
53 867
52 975

Estimated living cost  is ₽43571 per week

₽29615
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4050
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽652
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.
₽9254
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
₽35342
₽66922
₽35342
₽64934
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
-
-
-
166 000
social contributions
-
-
-
27 868
income
-
-
-
51 524
total
-
-
-
79 392
Employee
70 397
-
166 000
-
social contributions
5 848
-
27 868
-
income
13 284
-
51 524
-
total
19 132
-
79 392
-
Employer
70 397
-
166 000
-
total
-
-
-
-
Corporate
95 603
166 000
-
-
income
11 950
20 750
-
-
total
11 950
20 750
-
-
Dividends
83 653
145 250
-
-
withholding
16 730
29 050
-
-
total
16 730
29 050
-
-
Income
166 000
166 000
166 000
166 000
Total tax
47 812
49 800
79 392
79 392
After tax
118 188
116 200
86 608
86 608
Living cost
51 266
51 266
51 266
51 266
Free-cash
66 922
64 934
35 342
35 342

Estimated living cost  is ₽51266 per week

₽39002
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4177
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽490
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7596
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
₽40923
₽45894
₽33425
₽50591
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
-
-
-
166 000
national
-
-
-
41 451
regional
-
-
-
1 968
social contributions
-
-
-
42 696
municipal
-
-
-
987
total
-
-
-
87 102
Employee
79 983
-
166 000
-
municipal
424
-
880
-
national
13 859
-
36 008
-
social contributions
26 970
-
55 975
-
regional
755
-
1 737
-
total
42 008
-
94 600
-
Employer
79 983
-
166 000
-
total
-
-
-
-
Corporate
86 017
166 000
-
-
nationa
20 644
39 841
-
-
municipal
3 354
6 474
-
-
total
23 998
46 315
-
-
Dividends
62 019
119 685
-
-
withholding
16 125
31 119
-
-
total
16 125
31 119
-
-
Income
166 000
166 000
166 000
166 000
Total tax
82 131
77 434
94 600
87 102
After tax
83 869
88 566
71 400
78 898
Living cost
37 975
37 975
37 975
37 975
Free-cash
45 894
50 591
33 425
40 923

Estimated living cost  is ₽37975 per week

₽26472
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2490
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽582
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.
₽8430
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
₽54120
₽61013
₽46661
₽63009
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
-
-
-
166 000
national
-
-
-
41 451
regional
-
-
-
2 503
social contributions
-
-
-
42 696
municipal
-
-
-
987
total
-
-
-
87 637
Employee
49 922
-
166 000
-
municipal
265
-
880
-
national
7 909
-
36 008
-
social contributions
16 834
-
55 975
-
regional
672
-
2 233
-
total
25 680
-
95 096
-
Employer
49 922
-
166 000
-
total
-
-
-
-
Corporate
116 078
166 000
-
-