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
₽ 166500
per

Your estimated
City
free-cash

Andorra , Andorra
₽94609
₽118819
₽99035
₽121938
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
-
-
-
166 500
social contributions
-
-
-
36 631
income
-
-
-
7 348
total
-
-
-
43 979
Employee
29 853
-
144 154
-
social contributions
1 940
-
9 369
-
income
-
-
7 840
-
total
1 940
-
17 209
-
Employer
29 853
-
144 154
-
social contributions
4 627
-
22 344
-
total
4 627
-
22 344
-
Corporate
132 020
166 500
-
-
income
13 202
16 650
-
-
total
13 202
16 650
-
-
Dividends
118 818
149 850
-
-
total
-
-
-
-
Income
166 500
166 500
166 500
166 500
Total tax
19 769
16 650
39 553
43 979
After tax
146 731
149 850
126 947
122 521
Living cost
27 912
27 912
27 912
27 912
Free-cash
118 819
121 938
99 035
94 609

Estimated living cost  is ₽27912 per week

₽18048
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2104
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽525
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7235
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

Andorra has a limit of 1000 sole-trade resident permits per year, so while it isn't complicated to obtain one, it may get difficult by the end of the term.

Graz , Austria
₽56021
₽62110
₽14518
₽62571
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
-
-
-
166 500
surtax
-
-
-
-
unemployment
-
-
-
5 695
health
-
-
-
8 298
chamber of commerce
-
-
-
666
pensions
-
-
-
20 069
income
-
-
-
46 126
total
-
-
-
80 854
Employee
40 590
37 005
133 456
-
unemployment
1 218
1 110
3 255
-
other
405
370
1 085
-
income
3 616
2 730
37 185
-
pensions
4 157
3 789
11 108
-
health
1 570
1 433
4 197
-
total
10 966
9 432
56 830
-
Employer
40 590
37 005
133 456
-
pensions
5 094
4 645
13 614
-
surtax
-
-
-
-
payroll
1 218
1 110
4 004
-
other
1 928
1 757
6 127
-
health
1 535
1 399
4 100
-
accident
527
481
1 410
-
unemployment
1 218
1 110
3 255
-
chamber of commerce
162
148
534
-
total
11 682
10 650
33 044
-
Corporate
114 228
118 845
129 932
-
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.

28 557
29 711
32 483
-
total
28 557
29 711
32 483
-
Dividends
85 671
89 133
-
-
withholding
23 560
24 511
-
-
total
23 560
24 511
-
-
Income
166 500
166 500
166 500
166 500
Total tax
74 765
74 304
122 357
80 854
After tax
91 735
92 196
44 143
85 646
Living cost
29 625
29 625
29 625
29 625
Free-cash
62 110
62 571
14 518
56 021

Estimated living cost  is ₽29625 per week

₽17771
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3026
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽529
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8300
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

As a Third Country National (non-EU/EFTA/Swiss and without a long-term EU resident permit), you can apply for permanent residence when your business creates macroeconomic benefit. This could be an investment starting from €100,000, creating new jobs or securing existing ones, or making a substantial contribution to the region's economy. You can also be considered with a transfer of know-how to Austria or an evident commitment to develop an innovative product or technology.

Vienna , Austria
₽52744
₽57942
₽11379
₽59376
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
-
-
-
166 500
surtax
-
-
-
183
unemployment
-
-
-
5 695
health
-
-
-
8 298
chamber of commerce
-
-
-
666
pensions
-
-
-
20 069
income
-
-
-
46 126
total
-
-
-
81 037
Employee
46 406
37 005
133 286
-
unemployment
1 392
1 110
3 255
-
other
463
370
1 085
-
income
5 283
2 730
37 102
-
pensions
4 752
3 789
11 108
-
health
1 796
1 433
4 197
-
total
13 686
9 432
56 747
-
Employer
46 406
37 005
133 286
-
pensions
5 824
4 645
13 614
-
surtax
183
183
183
-
payroll
1 392
1 110
3 998
-
other
2 204
1 757
6 120
-
health
1 753
1 399
4 100
-
accident
603
481
1 410
-
unemployment
1 392
1 110
3 255
-
chamber of commerce
185
148
534
-
total
13 536
10 833
33 214
-
Corporate
106 558
118 662
129 761
-
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.

26 640
29 666
32 441
-
total
26 640
29 666
32 441
-
Dividends
79 918
88 996
-
-
withholding
21 977
24 474
-
-
total
21 977
24 474
-
-
Income
166 500
166 500
166 500
166 500
Total tax
75 839
74 405
122 402
81 037
After tax
90 661
92 095
44 098
85 463
Living cost
32 719
32 719
32 719
32 719
Free-cash
57 942
59 376
11 379
52 744

Estimated living cost  is ₽32719 per week

₽21822
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2791
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽537
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7568
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

As a Third Country National (non-EU/EFTA/Swiss and without a long-term EU resident permit), you can apply for permanent residence when your business creates macroeconomic benefit. This could be an investment starting from €100,000, creating new jobs or securing existing ones, or making a substantial contribution to the region's economy. You can also be considered with a transfer of know-how to Austria or an evident commitment to develop an innovative product or technology.

Brussels , Belgium
₽38346
₽45329
₽24602
₽59255
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
-
-
-
166 500
national
-
-
-
62 545
communal

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

-
-
-
8 601
social contributions
-
-
-
23 151
total
-
-
-
94 297
Employee

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

66 421
-
128 958
-
unemployment

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

578
-
1 122
-
national
20 420
-
46 920
-
communal

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

3 464
-
6 726
-
pensions

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

4 982
-
9 672
-
health

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

3 121
-
6 062
-
total
32 565
-
70 502
-
Employer

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

66 421
-
128 958
-
surtax
7 531
-
14 622
-
pensions

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

5 886
-
11 426
-
health

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

4 085
-
7 931
-
accident

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

863
-
1 678
-
unemployment

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

969
-
1 882
-
total
19 334
-
37 539
-
Corporate
80 745
166 500
-
-
income
16 148
33 301
-
-
surtax
322
666
-
-
total
16 470
33 967
-
-
Dividends
64 274
132 533
-
-
withholding

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

18 945
39 421
-
-
total
18 945
39 421
-
-
Income
166 500
166 500
166 500
166 500
Total tax
87 314
73 388
108 041
94 297
After tax
79 186
93 112
58 459
72 203
Living cost
33 857
33 857
33 857
33 857
Free-cash
45 329
59 255
24 602
38 346

Estimated living cost  is ₽33857 per week

₽21808
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2960
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽530
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8559
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Sofia , Bulgaria
₽116887
₽120723
₽123448
₽126381
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
-
-
-
166 500
unemployment
-
-
-
130
health
-
-
-
3 731
pensions

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

-
-
-
4 801
income
-
-
-
24 975
total
-
-
-
33 637
Employee
21 155
-
160 135
-
accident

We are using the highest rate at 1.1%.

232
-
357
-
income
2 116
-
16 014
-
pensions

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

1 857
-
2 848
-
health
973
-
1 492
-
total
5 178
-
20 711
-
Employer
21 155
-
160 135
-
pensions

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

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

We are using the highest rate at 1.1%.

232
-
357
-
unemployment
127
-
195
-
total
4 150
-
6 365
-
Corporate
141 195
166 500
-
-
income
14 119
16 650
-
-
total
14 119
16 650
-
-
Dividends
127 075
149 850
-
-
withholding
6 354
7 493
-
-
total
6 354
7 493
-
-
Income
166 500
166 500
166 500
166 500
Total tax
29 801
24 143
27 076
33 637
After tax
136 699
142 357
139 424
132 863
Living cost
15 976
15 976
15 976
15 976
Free-cash
120 723
126 381
123 448
116 887

Estimated living cost  is ₽15976 per week

₽10566
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽915
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽381
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4114
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Varna , Bulgaria
₽120687
₽125866
₽127248
₽130180
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
-
-
-
166 500
unemployment
-
-
-
130
health
-
-
-
3 731
pensions

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

-
-
-
4 801
income
-
-
-
24 975
total
-
-
-
33 637
Employee
16 123
-
160 135
-
accident

We are using the highest rate at 1.1%.

178
-
357
-
income
1 612
-
16 014
-
pensions

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

1 416
-
2 848
-
health
742
-
1 492
-
total
3 948
-
20 711
-
Employer
16 123
-
160 135
-
pensions

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

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

We are using the highest rate at 1.1%.

178
-
357
-
unemployment
96
-
195
-
total
3 164
-
6 365
-
Corporate
147 213
166 500
-
-
income
14 721
16 650
-
-
total
14 721
16 650
-
-
Dividends
132 491
149 850
-
-
withholding
6 625
7 493
-
-
total
6 625
7 493
-
-
Income
166 500
166 500
166 500
166 500
Total tax
28 458
24 143
27 076
33 637
After tax
138 042
142 357
139 424
132 863
Living cost
12 176
12 176
12 176
12 176
Free-cash
125 866
130 180
127 248
120 687

Estimated living cost  is ₽12176 per week

₽7109
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽870
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽323
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3876
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Larnaca , Cyprus
₽92158
₽94899
₽90701
₽99953
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
-
-
-
166 500
health
-
-
-
4 245
social contributions
-
-
-
15 024
income
-
-
-
33 574
total
-
-
-
52 843
Employee
71 403
71 403
155 628
-
income
7 775
6 610
32 790
-
social contributions
2 700
5 926
7 993
-
health
553
1 214
2 645
-
total
11 028
13 750
43 428
-
Employer
71 403
71 403
155 628
-
social contributions
2 700
5 926
7 993
-
health
601
1 322
2 879
-
total
3 301
7 248
10 872
-
Corporate
130 673
87 850
-
-
income
16 335
10 982
-
-
total
16 335
10 982
-
-
Dividends
114 338
76 868
-
-
withholding
19 438
13 068
-
-
total
19 438
13 068
-
-
Income
166 500
166 500
166 500
166 500
Total tax
50 102
45 048
54 300
52 843
After tax
116 398
121 452
112 200
113 657
Living cost
21 499
21 499
21 499
21 499
Free-cash
94 899
99 953
90 701
92 158

Estimated living cost  is ₽21499 per week

₽12885
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2109
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽476
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6030
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Limassol , Cyprus
₽83539
₽87484
₽82082
₽91334
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
-
-
-
166 500
health
-
-
-
4 245
social contributions
-
-
-
15 024
income
-
-
-
33 574
total
-
-
-
52 843
Employee
71 403
71 403
155 628
-
income
7 498
6 610
32 790
-
social contributions
3 470
5 926
7 993
-
health
710
1 214
2 645
-
total
11 678
13 750
43 428
-
Employer
71 403
71 403
155 628
-
social contributions
3 470
5 926
7 993
-
health
774
1 322
2 879
-
total
4 244
7 248
10 872
-
Corporate
120 461
87 850
-
-
income
15 057
10 982
-
-
total
15 057
10 982
-
-
Dividends
105 404
76 868
-
-
withholding
17 919
13 068
-
-
total
17 919
13 068
-
-
Income
166 500
166 500
166 500
166 500
Total tax
48 898
45 048
54 300
52 843
After tax
117 602
121 452
112 200
113 657
Living cost
30 118
30 118
30 118
30 118
Free-cash
87 484
91 334
82 082
83 539

Estimated living cost  is ₽30118 per week

₽20589
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2352
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽506
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6671
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Brno , Czech Republic
₽74163
₽85496
₽67139
₽93158
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
-
-
-
166 500
health
-
-
-
22 478
social contributions
-
-
-
30 904
income
-
-
-
16 968
solidarity contribution
-
-
-
510
total
-
-
-
70 860
Employee
31 583
-
128 478
-
income
3 790
-
15 638
-
social contributions
2 053
-
6 879
-
health
4 264
-
17 345
-
solidarity contribution
-
-
-
-
total
10 107
-
39 862
-
Employer
31 583
-
128 478
-
social contributions
7 896
-
26 459
-
health
2 842
-
11 563
-
total
10 738
-
38 022
-
Corporate
124 179
166 500
-
-
income
23 594
31 635
-
-
total
23 594
31 635
-
-
Dividends
100 585
134 865
-
-
withholding
15 088
20 230
-
-
total
15 088
20 230
-
-
Income
166 500
166 500
166 500
166 500
Total tax
59 527
51 865
77 884
70 860
After tax
106 973
114 635
88 616
95 640
Living cost
21 477
21 477
21 477
21 477
Free-cash
85 496
93 158
67 139
74 163

Estimated living cost  is ₽21477 per week

₽14918
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1528
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽422
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4609
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Prague , Czech Republic
₽69175
₽78729
₽62151
₽88170
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
-
-
-
166 500
health
-
-
-
22 478
social contributions
-
-
-
30 904
income
-
-
-
16 968
solidarity contribution
-
-
-
510
total
-
-
-
70 860
Employee
38 919
-
128 478
-
income
4 670
-
15 638
-
social contributions
2 530
-
6 879
-
health
5 254
-
17 345
-
solidarity contribution
-
-
-
-
total
12 454
-
39 862
-
Employer
38 919
-
128 478
-
social contributions
9 730
-
26 459
-
health
3 503
-
11 563
-
total
13 233
-
38 022
-
Corporate
114 349
166 500
-
-
income
21 726
31 635
-
-
total
21 726
31 635
-
-
Dividends
92 623
134 865
-
-
withholding
13 893
20 230
-
-
total
13 893
20 230
-
-
Income
166 500
166 500
166 500
166 500
Total tax
61 306
51 865
77 884
70 860
After tax
105 194
114 635
88 616
95 640
Living cost
26 465
26 465
26 465
26 465
Free-cash
78 729
88 170
62 151
69 175

Estimated living cost  is ₽26465 per week

₽19681
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1466
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽458
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4860
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Copenhagen , Denmark
₽53212
-₽36366
-₽36366
-₽36366
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
-
-
-
166 500
national
-
-
-
19 627
pensions
-
-
-
807
municipal
-
-
-
34 757
labour market
-
-
-
13 255
total
-
-
-
68 446
Employee
189 268
189 268
189 268
-
municipal
40 303
40 303
40 303
-
national
23 122
23 122
23 122
-
pensions
269
269
269
-
labour market
15 120
15 120
15 120
-
total
78 814
78 814
78 814
-
Employer
189 268
189 268
189 268
-
pensions
538
538
538
-
labour market
15 141
15 141
15 141
-
municipal
40 368
40 368
40 368
-
national
23 163
23 163
23 163
-
total
79 210
79 210
79 210
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
166 500
166 500
166 500
166 500
Total tax
158 024
158 024
158 024
68 446
After tax
8 476
8 476
8 476
98 054
Living cost
44 842
44 842
44 842
44 842
Free-cash
-36 366
-36 366
-36 366
53 212

Estimated living cost  is ₽44842 per week

₽30690
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3967
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽690
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9495
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Tallinn , Estonia
₽66817
₽105003
₽73542
₽110771
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
-
-
-
166 500
health
-
-
-
21 644
pensions
-
-
-
33 301
income
-
-
-
22 310
total
-
-
-
77 255
Employee
26 342
-
124 440
-
unemployment
421
-
1 991
-
income
2 966
-
23 991
-
pensions
527
-
2 488
-
total
3 914
-
28 470
-
Employer
26 342
-
124 440
-
pensions
5 269
-
24 888
-
health
3 424
-
16 176
-
unemployment
211
-
996
-
total
8 904
-
42 060
-
Corporate
131 254
166 500
-
-
income
26 251
33 301
-
-
total
26 251
33 301
-
-
Dividends
105 003
133 199
-
-
total
-
-
-
-
Income
166 500
166 500
166 500
166 500
Total tax
39 069
33 301
70 530
77 255
After tax
127 431
133 199
95 970
89 245
Living cost
22 428
22 428
22 428
22 428
Free-cash
105 003
110 771
73 542
66 817

Estimated living cost  is ₽22428 per week

₽15383
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1336
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽451
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5258
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Helsinki , Finland
₽71317
₽70904
₽51510
₽68498
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

-
-
-
166 500
national
-
-
-
27 780
health
-
-
-
2 176
municipal
-
-
-
29 577
total
-
-
-
59 533
Employee
48 854
-
140 070
-
unemployment
733
-
2 100
-
municipal
8 002
-
22 814
-
national
807
-
16 773
-
pensions
3 297
-
9 454
-
health
365
-
1 769
-
total
13 204
-
52 910
-
Employer
48 854
-
140 070
-
pensions
8 476
-
24 302
-
health
375
-
1 078
-
accident
49
-
139
-
unemployment
317
-
911
-
total
9 217
-
26 430
-
Corporate
108 428
166 500
-
-
income
21 685
33 301
-
-
total
21 685
33 301
-
-
Dividends

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

65 058
99 899
-
-
municipal
11 711
17 983
-
-
national
4 129
11 068
-
-
total
15 840
29 051
-
-
Income
166 500
166 500
166 500
166 500
Total tax
59 946
62 352
79 340
59 533
After tax
106 554
104 148
87 160
106 967
Living cost
35 650
35 650
35 650
35 650
Free-cash
70 904
68 498
51 510
71 317

Estimated living cost  is ₽35650 per week

₽23287
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3429
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽567
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8368
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

Finland permits registration as a sole-trader only for EU nationals or long-term EU resident permit holders. Other nationals should set up a company and hire themselves as an employee.

Marseille , France
₽65158
₽60453
₽62531
₽55293
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
-
-
-
166 500
surtax
-
-
-
-
health
-
-
-
7 131
pensions
-
-
-
29 409
social contributions
-
-
-
4 744
income
-
-
-
26 275
other
-
-
-
5 161
total
-
-
-
72 720
Employee
35 475
-
128 854
-
income
1 829
-
25 068
-
surtax
-
-
-
-
social contributions
1 011
-
3 671
-
pensions
4 012
-
8 962
-
total
6 852
-
37 701
-
Employer
35 475
-
128 854
-
pensions
5 829
-
15 088
-
social contributions
106
-
386
-
other
1 225
-
5 028
-
health
2 483
-
11 925
-
unemployment
1 436
-
5 219
-
total
11 079
-
37 646
-
Corporate
119 947
166 500
-
-
income
33 585
46 621
-
-
surtax
-
-
-
-
total
33 585
46 621
-
-
Dividends
86 362
119 879
-
-
withholding
11 054
15 345
-
-
social contributions
14 855
20 619
-
-
surtax
-
-
-
-
total
25 909
35 964
-
-
Income
166 500
166 500
166 500
166 500
Total tax
77 425
82 585
75 347
72 720
After tax
89 075
83 915
91 153
93 780
Living cost
28 622
28 622
28 622
28 622
Free-cash
60 453
55 293
62 531
65 158

Estimated living cost  is ₽28622 per week

₽16599
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2908
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽543
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8573
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Nice , France
₽62011
₽57632
₽59384
₽52146
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
-
-
-
166 500
surtax
-
-
-
-
health
-
-
-
7 131
pensions
-
-
-
29 409
social contributions
-
-
-
4 744
income
-
-
-
26 275
other
-
-
-
5 161
total
-
-
-
72 720
Employee
39 741
-
128 854
-
income
2 345
-
25 068
-
surtax
-
-
-
-
social contributions
1 133
-
3 671
-
pensions
4 493
-
8 962
-
total
7 971
-
37 701
-
Employer
39 741
-
128 854
-
pensions
6 529
-
15 088
-
social contributions
120
-
386
-
other
1 371
-
5 028
-
health
2 782
-
11 925
-
unemployment
1 609
-
5 219
-
total
12 411
-
37 646
-
Corporate
114 348
166 500
-
-
income
32 018
46 621
-
-
surtax
-
-
-
-
total
32 018
46 621
-
-
Dividends
82 330
119 879
-
-
withholding
10 538
15 345
-
-
social contributions
14 161
20 619
-
-
surtax
-
-
-
-
total
24 699
35 964
-
-
Income
166 500
166 500
166 500
166 500
Total tax
77 099
82 585
75 347
72 720
After tax
89 401
83 915
91 153
93 780
Living cost
31 769
31 769
31 769
31 769
Free-cash
57 632
52 146
59 384
62 011

Estimated living cost  is ₽31769 per week

₽20032
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2583
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽541
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8615
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Paris , France
₽48931
₽45452
₽46304
₽39066
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
-
-
-
166 500
surtax
-
-
-
-
health
-
-
-
7 131
pensions
-
-
-
29 409
social contributions
-
-
-
4 744
income
-
-
-
26 275
other
-
-
-
5 161
total
-
-
-
72 720
Employee
58 158
-
128 854
-
income
5 074
-
25 068
-
surtax
-
-
-
-
social contributions
1 656
-
3 671
-
pensions
6 578
-
8 962
-
total
13 308
-
37 701
-
Employer
58 158
-
128 854
-
pensions
9 556
-
15 088
-
social contributions
174
-
386
-
other
2 007
-
5 028
-
health
4 071
-
11 925
-
unemployment
2 356
-
5 219
-
total
18 164
-
37 646
-
Corporate
90 178
166 500
-
-
income
25 250
46 621
-
-
surtax
-
-
-
-
total
25 250
46 621
-
-
Dividends
64 928
119 879
-
-
withholding
8 310
15 345
-
-
social contributions
11 167
20 619
-
-
surtax
-
-
-
-
total
19 477
35 964
-
-
Income
166 500
166 500
166 500
166 500
Total tax
76 199
82 585
75 347
72 720
After tax
90 301
83 915
91 153
93 780
Living cost
44 849
44 849
44 849
44 849
Free-cash
45 452
39 066
46 304
48 931

Estimated living cost  is ₽44849 per week

₽30353
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3669
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽615
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽10212
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Batumi , Georgia
₽158886
₽151111
₽127251
₽152226
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%.

-
-
-
166 500
microenterprise

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

-
-
-
1 665
total
-
-
-
1 665
Employee
7 436
-
166 500
-
income
1 487
-
33 300
-
total
1 487
-
33 300
-
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%.

159 064
166 500
-
-
total
-
-
-
-
Dividends
159 064
166 500
-
-
withholding
7 953
8 325
-
-
total
7 953
8 325
-
-
Income
166 500
166 500
166 500
166 500
Total tax
9 440
8 325
33 300
1 665
After tax
157 060
158 175
133 200
164 835
Living cost
5 949
5 949
5 949
5 949
Free-cash
151 111
152 226
127 251
158 886

Estimated living cost  is ₽5949 per week

₽3687
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽495
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽164
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽1604
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

Social security system in Georgia is financed from the government taxes which are part of our internal model. Separate pension and medical insurance contributions are not compulsory. It is advisable to purchase health insurance privately as in an event of medical emergency the treatment is likely to get costly.

Tbilisi , Georgia
₽155565
₽147166
₽123930
₽148905
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%.

-
-
-
166 500
microenterprise

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

-
-
-
1 665
total
-
-
-
1 665
Employee
11 588
-
166 500
-
income
2 318
-
33 300
-
total
2 318
-
33 300
-
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%.

154 912
166 500
-
-
total
-
-
-
-
Dividends
154 912
166 500
-
-
withholding
7 746
8 325
-
-
total
7 746
8 325
-
-
Income
166 500
166 500
166 500
166 500
Total tax
10 064
8 325
33 300
1 665
After tax
156 436
158 175
133 200
164 835
Living cost
9 270
9 270
9 270
9 270
Free-cash
147 166
148 905
123 930
155 565

Estimated living cost  is ₽9270 per week

₽6273
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽389
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽311
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽2297
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

Social security system in Georgia is financed from the government taxes which are part of our internal model. Separate pension and medical insurance contributions are not compulsory. It is advisable to purchase health insurance privately as in an event of medical emergency the treatment is likely to get costly.

Berlin , Germany
₽51967
₽61983
₽69664
₽49833
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.

-
-
-
166 500
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.

-
-
-
2 849
health

Our model is based on the assumption that an owner of the company is either a director or registered self-employed, so all social security contributions are not mandatory.

However, you would need to purchase private health insurance. We took an average price of €3600 per annum per person.

-
-
-
6 344
income

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

-
-
-
51 793
trade
-
-
-
17 697
total
-
-
-
78 683
Employee

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

46 202
-
166 500
-
income

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

3 799
-
51 793
-
surtax

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

210
-
2 849
-
health

Our model is based on the assumption that an owner of the company is either a director or registered self-employed, so all social security contributions are not mandatory.

However, you would need to purchase private health insurance. We took an average price of €3600 per annum per person.

6 344
-
6 344
-
total
10 353
-
60 986
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
120 298
166 500
-
-
trade
17 262
23 893
-
-
income
18 044
24 975
-
-
chamber of commerce
317
386
-
-
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
1 374
-
-
total
36 615
50 628
-
-
Dividends
83 683
115 872
-
-
withholding
20 568
28 615
-
-
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.

1 131
1 574
-
-
total
21 699
30 189
-
-
Income
166 500
166 500
166 500
166 500
Total tax
68 667
80 817
60 986
78 683
After tax
97 833
85 683
105 514
87 817
Living cost
35 850
35 850
35 850
35 850
Free-cash
61 983
49 833
69 664
51 967

Estimated living cost  is ₽35850 per week

₽24730
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3857
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽520
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6742
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

Nationals of Europe, Australia, Canada, Israel, Japan, the Republic of Korea, New Zealand and the USA do not require an entry type D visa (not to confuse with a Schengen visa or a visa-free entry). For other nationals, waiting time is around 6-9 months which includes document preparation and processing.

Dresden , Germany
₽57964
₽66115
₽77388
₽55844
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.

-
-
-
166 500
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.

-
-
-
2 849
health

Our model is based on the assumption that an owner of the company is either a director or registered self-employed, so all social security contributions are not mandatory.

However, you would need to purchase private health insurance. We took an average price of €3600 per annum per person.

-
-
-
6 344
income

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

-
-
-
51 793
trade
-
-
-
19 424
total
-
-
-
80 410
Employee

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

35 516
-
166 500
-
income

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

992
-
51 793
-
surtax

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

55
-
2 849
-
health

Our model is based on the assumption that an owner of the company is either a director or registered self-employed, so all social security contributions are not mandatory.

However, you would need to purchase private health insurance. We took an average price of €3600 per annum per person.

6 344
-
6 344
-
total
7 391
-
60 986
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
130 984
166 500
-
-
trade
20 629
26 224
-
-
income
19 648
24 975
-
-
chamber of commerce
330
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.

1 080
1 374
-
-
total
41 687
52 954
-
-
Dividends
89 297
113 546
-
-
withholding
21 972
28 034
-
-
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.

1 209
1 542
-
-
total
23 181
29 576
-
-
Income
166 500
166 500
166 500
166 500
Total tax
72 259
82 530
60 986
80 410
After tax
94 241
83 970
105 514
86 090
Living cost
28 126
28 126
28 126
28 126
Free-cash
66 115
55 844
77 388
57 964

Estimated living cost  is ₽28126 per week

₽17692
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3279
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽525
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6629
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

Nationals of Europe, Australia, Canada, Israel, Japan, the Republic of Korea, New Zealand and the USA do not require an entry type D visa (not to confuse with a Schengen visa or a visa-free entry). For other nationals, waiting time is around 6-9 months which includes document preparation and processing.

Hamburg , Germany
₽48749
₽59684
₽69036
₽46638
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.

-
-
-
166 500
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.

-
-
-
2 849
health

Our model is based on the assumption that an owner of the company is either a director or registered self-employed, so all social security contributions are not mandatory.

However, you would need to purchase private health insurance. We took an average price of €3600 per annum per person.

-
-
-
6 344
income

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

-
-
-
51 793
trade
-
-
-
20 287
total
-
-
-
81 273
Employee

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

47 090
-
166 500
-
income

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

4 046
-
51 793
-
surtax

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

222
-
2 849
-
health

Our model is based on the assumption that an owner of the company is either a director or registered self-employed, so all social security contributions are not mandatory.

However, you would need to purchase private health insurance. We took an average price of €3600 per annum per person.

6 344
-
6 344
-
total
10 612
-
60 986
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
119 410
166 500
-
-
trade
19 643
27 389
-
-
income
17 912
24 975
-
-
chamber of commerce
310
377
-
-
surtax

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

985
1 374
-
-
total
38 850
54 115
-
-
Dividends
80 561
112 385
-
-
withholding
19 787
27 743
-
-
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.

1 089
1 526
-
-
total
20 876
29 269
-
-
Income
166 500
166 500
166 500
166 500
Total tax
70 338
83 384
60 986
81 273
After tax
96 162
83 116
105 514
85 227
Living cost
36 478
36 478
36 478
36 478
Free-cash
59 684
46 638
69 036
48 749

Estimated living cost  is ₽36478 per week

₽24397
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3847
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽544
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7690
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

Nationals of Europe, Australia, Canada, Israel, Japan, the Republic of Korea, New Zealand and the USA do not require an entry type D visa (not to confuse with a Schengen visa or a visa-free entry). For other nationals, waiting time is around 6-9 months which includes document preparation and processing.

Munich , Germany
₽41825
₽54779
₽62976
₽39721
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.

-
-
-
166 500
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.

-
-
-
2 849
health

Our model is based on the assumption that an owner of the company is either a director or registered self-employed, so all social security contributions are not mandatory.

However, you would need to purchase private health insurance. We took an average price of €3600 per annum per person.

-
-
-
6 344
income

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

-
-
-
51 793
trade
-
-
-
21 151
total
-
-
-
82 137
Employee

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

55 805
-
166 500
-
income

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

6 562
-
51 793
-
surtax

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

361
-
2 849
-
health

Our model is based on the assumption that an owner of the company is either a director or registered self-employed, so all social security contributions are not mandatory.

However, you would need to purchase private health insurance. We took an average price of €3600 per annum per person.

6 344
-
6 344
-
total
13 267
-
60 986
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
110 695
166 500
-
-
trade
18 983
28 555
-
-
income
16 605
24 975
-
-
chamber of commerce
296
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.

913
1 374
-
-
total
36 797
55 279
-
-
Dividends
73 898
111 220
-
-
withholding
18 122
27 452
-
-
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.

997
1 510
-
-
total
19 119
28 962
-
-
Income
166 500
166 500
166 500
166 500
Total tax
69 183
84 241
60 986
82 137
After tax
97 317
82 259
105 514
84 363
Living cost
42 538
42 538
42 538
42 538
Free-cash
54 779
39 721
62 976
41 825

Estimated living cost  is ₽42538 per week

₽31068
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3403
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽553
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7516
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

Nationals of Europe, Australia, Canada, Israel, Japan, the Republic of Korea, New Zealand and the USA do not require an entry type D visa (not to confuse with a Schengen visa or a visa-free entry). For other nationals, waiting time is around 6-9 months which includes document preparation and processing.

Athens , Greece
₽57895
₽80920
₽52217
₽83872
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
-
-
-
166 500
surtax
-
-
-
7 276
unemployment
-
-
-
211
health
-
-
-
8 798
pensions
-
-
-
24 786
income
-
-
-
46 677
other
-
-
-
-
total
-
-
-
87 748
Employee
31 271
-
140 413
-
unemployment
2 176
-
8 626
-
other
-
-
-
-
income
5 242
-
41 123
-
surtax
111
-
6 164
-
pensions
2 086
-
8 266
-
health
798
-
3 160
-
total
10 413
-
67 339
-
Employer
31 271
-
140 413
-
pensions
4 169
-
16 520
-
other
-
-
-
-
health
1 422
-
5 639
-
unemployment
992
-
3 928
-
total
6 583
-
26 087
-
Corporate
128 646
166 500
-
-
income
33 447
43 290
-
-
total
33 447
43 290
-
-
Dividends
95 199
123 210
-
-
withholding
14 280
18 481
-
-
total
14 280
18 481
-
-
Income
166 500
166 500
166 500
166 500
Total tax
64 723
61 771
93 426
87 748
After tax
101 777
104 729
73 074
78 752
Living cost
20 857
20 857
20 857
20 857
Free-cash
80 920
83 872
52 217
57 895

Estimated living cost  is ₽20857 per week

₽12592
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1813
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽485
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5968
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Thessaloniki , Greece
₽58262
₽81350
₽52584
₽84239
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
-
-
-
166 500
surtax
-
-
-
7 276
unemployment
-
-
-
211
health
-
-
-
8 798
pensions
-
-
-
24 786
income
-
-
-
46 677
other
-
-
-
-
total
-
-
-
87 748
Employee
30 707
-
140 413
-
unemployment
2 137
-
8 626
-
other
-
-
-
-
income
5 147
-
41 123
-
surtax
100
-
6 164
-
pensions
2 048
-
8 266
-
health
784
-
3 160
-
total
10 216
-
67 339
-
Employer
30 707
-
140 413
-
pensions
4 093
-
16 520
-
other
-
-
-
-
health
1 397
-
5 639
-
unemployment
973
-
3 928
-
total
6 463
-
26 087
-
Corporate
129 329
166 500
-
-
income
33 625
43 290
-
-
total
33 625
43 290
-
-
Dividends
95 704
123 210
-
-
withholding
14 356
18 481
-
-
total
14 356
18 481
-
-
Income
166 500
166 500
166 500
166 500
Total tax
64 660
61 771
93 426
87 748
After tax
101 840
104 729
73 074
78 752
Living cost
20 490
20 490
20 490
20 490
Free-cash
81 350
84 239
52 584
58 262

Estimated living cost  is ₽20490 per week

₽12529
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1891
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽472
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5598
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Budapest , Hungary
₽96774
₽75377
₽77952
₽74989
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
-
-
-
166 500
unemployment
-
-
-
2 497
health
-
-
-
11 655
pensions
-
-
-
16 650
income
-
-
-
20 355
total
-
-
-
51 157
Employee

As of 2018, the minimum salary of a managing director was set at 180,500 HUF per month.

The minimum wage is 138,000 HUF per month.

26 805
10 668
139 331
-
unemployment
402
160
2 090
-
income
3 277
1 304
17 033
-
pensions
2 681
1 067
13 933
-
health
1 876
747
9 753
-
total
8 236
3 278
42 809
-
Employer

As of 2018, the minimum salary of a managing director was set at 180,500 HUF per month.

The minimum wage is 138,000 HUF per month.

26 805
10 668
139 331
-
pensions
5 227
2 080
27 169
-
total
5 227
2 080
27 169
-
Corporate
134 467
153 752
-
-
income
12 102
13 838
-
-
total
12 102
13 838
-
-
Dividends
122 365
139 914
-
-
withholding
23 249
26 584
-
-
social contributions
23 739
27 161
-
-
total
46 988
53 745
-
-
Income
166 500
166 500
166 500
166 500
Total tax
72 553
72 941
69 978
51 157
After tax
93 947
93 559
96 522
115 343
Living cost
18 570
18 570
18 570
18 570
Free-cash
75 377
74 989
77 952
96 774

Estimated living cost  is ₽18570 per week

₽12672
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1519
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽371
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4007
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Reykjavik , Iceland
₽52362
₽58310
₽53256
₽59055
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
-
-
-
166 500
national
-
-
-
29 211
pensions
-
-
-
19 980
social contributions
-
-
-
1 790
municipal
-
-
-
18 316
total
-
-
-
69 297
Employee
69 511
-
143 938
-
municipal
8 586
-
18 960
-
national
13 304
-
30 623
-
pensions
2 780
-
5 758
-
total
24 670
-
55 341
-
Employer
69 511
-
143 938
-
pensions
5 561
-
11 515
-
social contributions
747
-
1 547
-
total
6 308
-
13 062
-
Corporate
86 093
166 500
-
-
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%.

17 219
33 300
-
-
total
17 219
33 300
-
-
Dividends
68 874
133 200
-
-
withholding
15 152
29 304
-
-
total
15 152
29 304
-
-
Income
166 500
166 500
166 500
166 500
Total tax
63 349
62 604
68 403
69 297
After tax
103 151
103 896
98 097
97 203
Living cost
44 841
44 841
44 841
44 841
Free-cash
58 310
59 055
53 256
52 362

Estimated living cost  is ₽44841 per week

₽30478
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4168
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽671
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9524
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

It is very difficult to get a residence permit on a basis of self-employment for a Third Country National (non-EU/EFTA/Swiss and without a long-term EU resident permit). EU/EFTA nationals and long-term EU resident permit holders can register self-employed and apply for a permanent residence.

Dublin , Ireland
₽34506
₽65706
₽34506
₽63655
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
-
-
-
166 500
social contributions
-
-
-
27 847
income
-
-
-
51 252
total
-
-
-
79 099
Employee
72 635
-
166 500
-
social contributions
6 034
-
27 847
-
income
13 706
-
51 252
-
total
19 740
-
79 099
-
Employer
72 635
-
166 500
-
total
-
-
-
-
Corporate
93 865
166 500
-
-
income
11 732
20 813
-
-
total
11 732
20 813
-
-
Dividends
82 133
145 687
-
-
withholding
16 427
29 137
-
-
total
16 427
29 137
-
-
Income
166 500
166 500
166 500
166 500
Total tax
47 899
49 950
79 099
79 099
After tax
118 601
116 550
87 401
87 401
Living cost
52 895
52 895
52 895
52 895
Free-cash
65 706
63 655
34 506
34 506

Estimated living cost  is ₽52895 per week

₽40242
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4310
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽506
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7838
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

To obtain permanent residence for non EEA/Swiss nationals, it is required to invest a huge amount - at least €1 million aggregate investment into a new or an existing Irish business, for a minimum of three years.

Milan , Italy
₽40222
₽44803
₽32700
₽49652
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
-
-
-
166 500
national
-
-
-
41 315
regional
-
-
-
1 969
social contributions
-
-
-
42 823
municipal
-
-
-
989
total
-
-
-
87 096
Employee
82 526
-
166 500
-
municipal
437
-
883
-
national
14 300
-
35 854
-
social contributions
27 828
-
56 143
-
regional
779
-
1 738
-
total
43 344
-
94 618
-
Employer
82 526
-
166 500
-
total
-
-
-
-
Corporate
83 974
166 500
-
-
nationa
20 154
39 960
-
-
municipal
3 276
6 493
-
-
total
23 430
46 453
-
-
Dividends
60 545
120 047
-
-
withholding
15 741
31 213
-
-
total
15 741
31 213
-
-
Income
166 500
166 500
166 500
166 500
Total tax
82 515
77 666
94 618
87 096
After tax
83 985
88 834
71 882
79 404
Living cost
39 182
39 182
39 182
39 182
Free-cash
44 803
49 652
32 700
40 222

Estimated living cost  is ₽39182 per week

₽27313
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2569
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽601
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8698
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Naples , Italy
₽53849
₽60442
₽46365
₽62502
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
-
-
-
166 500
national
-
-
-
41 315
regional
-
-
-
2 510
social contributions
-
-
-
42 823
municipal
-
-
-
989
total
-
-
-
87 637
Employee
51 509
-
166 500
-
municipal
273
-
883
-
national
8 160
-
35 854
-
social contributions
17 369
-
56 143
-
regional
693
-
2 241
-
total
26 495
-
95 121
-
Employer
51 509
-
166 500
-
total
-
-
-
-
Corporate
114 991
166 500
-
-