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
₽ 167000
per

Your estimated
City
free-cash

Andorra , Andorra
₽95648
₽120224
₽100086
₽123249
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
-
-
-
167 000
social contributions
-
-
-
36 739
income
-
-
-
7 561
total
-
-
-
44 300
Employee
28 933
-
144 590
-
social contributions
1 880
-
9 398
-
income
-
-
8 054
-
total
1 880
-
17 452
-
Employer
28 933
-
144 590
-
social contributions
4 485
-
22 410
-
total
4 485
-
22 410
-
Corporate
133 582
167 000
-
-
income
13 359
16 699
-
-
total
13 359
16 699
-
-
Dividends
120 224
150 301
-
-
total
-
-
-
-
Income
167 000
167 000
167 000
167 000
Total tax
19 724
16 699
39 862
44 300
After tax
147 276
150 301
127 138
122 700
Living cost
27 052
27 052
27 052
27 052
Free-cash
120 224
123 249
100 086
95 648

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
₽57201
₽63259
₽15491
₽63706
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
-
-
-
167 000
surtax
-
-
-
-
unemployment
-
-
-
5 520
health
-
-
-
8 042
chamber of commerce
-
-
-
668
pensions
-
-
-
19 451
income
-
-
-
47 406
total
-
-
-
81 087
Employee
39 340
35 865
134 592
-
unemployment
1 180
1 076
3 154
-
other
393
359
1 052
-
income
3 504
2 645
38 556
-
pensions
4 029
3 672
10 766
-
health
1 522
1 388
4 068
-
total
10 628
9 140
57 596
-
Employer
39 340
35 865
134 592
-
pensions
4 937
4 502
13 195
-
surtax
-
-
-
-
payroll
1 180
1 076
4 037
-
other
1 868
1 703
6 143
-
health
1 488
1 356
3 974
-
accident
511
466
1 366
-
unemployment
1 180
1 076
3 154
-
chamber of commerce
157
143
538
-
total
11 321
10 322
32 407
-
Corporate
116 339
120 813
131 176
-
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.

29 085
30 203
32 794
-
total
29 085
30 203
32 794
-
Dividends
87 254
90 610
-
-
withholding
23 995
24 917
-
-
total
23 995
24 917
-
-
Income
167 000
167 000
167 000
167 000
Total tax
75 029
74 582
122 797
81 087
After tax
91 971
92 418
44 203
85 913
Living cost
28 712
28 712
28 712
28 712
Free-cash
63 259
63 706
15 491
57 201

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
₽54024
₽59218
₽12445
₽60608
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
-
-
-
167 000
surtax
-
-
-
178
unemployment
-
-
-
5 520
health
-
-
-
8 042
chamber of commerce
-
-
-
668
pensions
-
-
-
19 451
income
-
-
-
47 406
total
-
-
-
81 265
Employee
44 976
35 865
134 426
-
unemployment
1 349
1 076
3 154
-
other
449
359
1 052
-
income
5 120
2 645
38 478
-
pensions
4 606
3 672
10 766
-
health
1 740
1 388
4 068
-
total
13 264
9 140
57 518
-
Employer
44 976
35 865
134 426
-
pensions
5 644
4 502
13 195
-
surtax
178
178
178
-
payroll
1 349
1 076
4 032
-
other
2 137
1 703
6 136
-
health
1 699
1 356
3 974
-
accident
584
466
1 366
-
unemployment
1 349
1 076
3 154
-
chamber of commerce
179
143
538
-
total
13 119
10 500
32 573
-
Corporate
108 904
120 636
131 011
-
income

The minimum corporate income for a GmbH is €1,1750 for a year. However, for GmbHs founded after 30 June 2013, the amount is reduced to €500 for the first five years and €1000 for the next five years.

Минимальный корпоративный налог для GmbH €1,1750 в год. Если GmbHs основана после 30 Июня 2013 эта сумма сниже до €500 в первые 5 лет и €1000 для следующих пяти лет.

27 226
30 159
32 753
-
total
27 226
30 159
32 753
-
Dividends
81 678
90 477
-
-
withholding
22 462
24 882
-
-
total
22 462
24 882
-
-
Income
167 000
167 000
167 000
167 000
Total tax
76 071
74 681
122 844
81 265
After tax
90 929
92 319
44 156
85 735
Living cost
31 711
31 711
31 711
31 711
Free-cash
59 218
60 608
12 445
54 024

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
₽39642
₽47068
₽25508
₽60566
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
-
-
-
167 000
national
-
-
-
63 433
communal

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

-
-
-
8 674
social contributions
-
-
-
22 437
total
-
-
-
94 544
Employee

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

64 375
-
129 349
-
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
-
1 125
-
national
19 791
-
47 374
-
communal

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

3 358
-
6 746
-
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
-
9 701
-
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
-
6 080
-
total
31 562
-
71 026
-
Employer

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

64 375
-
129 349
-
surtax
7 299
-
14 667
-
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
-
11 460
-
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
-
7 955
-
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
-
1 681
-
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
-
1 889
-
total
18 738
-
37 652
-
Corporate
83 887
167 000
-
-
income
16 778
33 400
-
-
surtax
335
668
-
-
total
17 113
34 068
-
-
Dividends
66 774
132 932
-
-
withholding

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

19 705
39 552
-
-
total
19 705
39 552
-
-
Income
167 000
167 000
167 000
167 000
Total tax
87 118
73 620
108 678
94 544
After tax
79 882
93 380
58 322
72 456
Living cost
32 814
32 814
32 814
32 814
Free-cash
47 068
60 566
25 508
39 642

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
₽118087
₽121829
₽124728
₽127311
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
-
-
-
167 000
unemployment
-
-
-
126
health
-
-
-
3 613
pensions

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

-
-
-
4 650
income
-
-
-
25 050
total
-
-
-
33 439
Employee
20 490
-
160 835
-
accident

We are using the highest rate at 1.1%.

225
-
346
-
income
2 049
-
16 083
-
pensions

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

1 799
-
2 759
-
health
943
-
1 445
-
total
5 016
-
20 633
-
Employer
20 490
-
160 835
-
pensions

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

2 258
-
3 462
-
health
1 414
-
2 168
-
accident

We are using the highest rate at 1.1%.

225
-
346
-
unemployment
123
-
189
-
total
4 020
-
6 165
-
Corporate
142 489
167 000
-
-
income
14 249
16 700
-
-
total
14 249
16 700
-
-
Dividends
128 241
150 300
-
-
withholding
6 412
7 515
-
-
total
6 412
7 515
-
-
Income
167 000
167 000
167 000
167 000
Total tax
29 697
24 215
26 798
33 439
After tax
137 303
142 785
140 202
133 561
Living cost
15 474
15 474
15 474
15 474
Free-cash
121 829
127 311
124 728
118 087

Estimated living cost  is ₽15474 per week

₽10235
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽886
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.
₽3985
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
₽121767
₽126814
₽128408
₽130991
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
-
-
-
167 000
unemployment
-
-
-
126
health
-
-
-
3 613
pensions

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

-
-
-
4 650
income
-
-
-
25 050
total
-
-
-
33 439
Employee
15 617
-
160 835
-
accident

We are using the highest rate at 1.1%.

172
-
346
-
income
1 561
-
16 083
-
pensions

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

1 371
-
2 759
-
health
718
-
1 445
-
total
3 822
-
20 633
-
Employer
15 617
-
160 835
-
pensions

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

1 721
-
3 462
-
health
1 078
-
2 168
-
accident

We are using the highest rate at 1.1%.

172
-
346
-
unemployment
93
-
189
-
total
3 064
-
6 165
-
Corporate
148 318
167 000
-
-
income
14 832
16 700
-
-
total
14 832
16 700
-
-
Dividends
133 487
150 300
-
-
withholding
6 674
7 515
-
-
total
6 674
7 515
-
-
Income
167 000
167 000
167 000
167 000
Total tax
28 392
24 215
26 798
33 439
After tax
138 608
142 785
140 202
133 561
Living cost
11 794
11 794
11 794
11 794
Free-cash
126 814
130 991
128 408
121 767

Estimated living cost  is ₽11794 per week

₽6886
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽842
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.
₽3754
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
₽92883
₽96067
₽91437
₽100964
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
-
-
-
167 000
health
-
-
-
4 258
social contributions
-
-
-
14 561
income
-
-
-
34 461
total
-
-
-
53 280
Employee
69 203
69 203
156 360
-
income
7 535
6 406
33 682
-
social contributions
2 616
5 743
7 747
-
health
536
1 177
2 657
-
total
10 687
13 326
44 086
-
Employer
69 203
69 203
156 360
-
social contributions
2 616
5 743
7 747
-
health
582
1 281
2 893
-
total
3 198
7 024
10 640
-
Corporate
132 277
90 773
-
-
income
16 535
11 347
-
-
total
16 535
11 347
-
-
Dividends
115 742
79 426
-
-
withholding
19 676
13 502
-
-
total
19 676
13 502
-
-
Income
167 000
167 000
167 000
167 000
Total tax
50 096
45 199
54 726
53 280
After tax
116 904
121 801
112 274
113 720
Living cost
20 837
20 837
20 837
20 837
Free-cash
96 067
100 964
91 437
92 883

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
₽84530
₽88878
₽83084
₽92611
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
-
-
-
167 000
health
-
-
-
4 258
social contributions
-
-
-
14 561
income
-
-
-
34 461
total
-
-
-
53 280
Employee
69 203
69 203
156 360
-
income
7 267
6 406
33 682
-
social contributions
3 363
5 743
7 747
-
health
688
1 177
2 657
-
total
11 318
13 326
44 086
-
Employer
69 203
69 203
156 360
-
social contributions
3 363
5 743
7 747
-
health
750
1 281
2 893
-
total
4 113
7 024
10 640
-
Corporate
122 379
90 773
-
-
income
15 297
11 347
-
-
total
15 297
11 347
-
-
Dividends
107 082
79 426
-
-
withholding
18 204
13 502
-
-
total
18 204
13 502
-
-
Income
167 000
167 000
167 000
167 000
Total tax
48 932
45 199
54 726
53 280
After tax
118 068
121 801
112 274
113 720
Living cost
29 190
29 190
29 190
29 190
Free-cash
88 878
92 611
83 084
84 530

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
₽75744
₽86789
₽68727
₽94203
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
-
-
-
167 000
health
-
-
-
22 545
social contributions
-
-
-
29 898
income
-
-
-
17 184
solidarity contribution
-
-
-
852
total
-
-
-
70 479
Employee
30 555
-
129 727
-
income
3 667
-
15 834
-
social contributions
1 986
-
6 655
-
health
4 125
-
17 513
-
solidarity contribution
-
-
222
-
total
9 778
-
40 224
-
Employer
30 555
-
129 727
-
social contributions
7 639
-
25 597
-
health
2 750
-
11 675
-
total
10 389
-
37 272
-
Corporate
126 057
167 000
-
-
income
23 951
31 730
-
-
total
23 951
31 730
-
-
Dividends
102 106
135 270
-
-
withholding
15 316
20 290
-
-
total
15 316
20 290
-
-
Income
167 000
167 000
167 000
167 000
Total tax
59 434
52 020
77 496
70 479
After tax
107 566
114 980
89 504
96 521
Living cost
20 777
20 777
20 777
20 777
Free-cash
86 789
94 203
68 727
75 744

Estimated living cost  is ₽20777 per week

₽14432
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.
₽4459
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
₽70918
₽80243
₽63901
₽89377
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
-
-
-
167 000
health
-
-
-
22 545
social contributions
-
-
-
29 898
income
-
-
-
17 184
solidarity contribution
-
-
-
852
total
-
-
-
70 479
Employee
37 652
-
129 727
-
income
4 518
-
15 834
-
social contributions
2 447
-
6 655
-
health
5 083
-
17 513
-
solidarity contribution
-
-
222
-
total
12 048
-
40 224
-
Employer
37 652
-
129 727
-
social contributions
9 413
-
25 597
-
health
3 389
-
11 675
-
total
12 802
-
37 272
-
Corporate
116 547
167 000
-
-
income
22 144
31 730
-
-
total
22 144
31 730
-
-
Dividends
94 403
135 270
-
-
withholding
14 160
20 290
-
-
total
14 160
20 290
-
-
Income
167 000
167 000
167 000
167 000
Total tax
61 154
52 020
77 496
70 479
After tax
105 846
114 980
89 504
96 521
Living cost
25 603
25 603
25 603
25 603
Free-cash
80 243
89 377
63 901
70 918

Estimated living cost  is ₽25603 per week

₽19040
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.
₽4702
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
₽54558
-₽29672
-₽29672
-₽29672
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
-
-
-
167 000
national
-
-
-
19 865
pensions
-
-
-
782
municipal
-
-
-
35 025
labour market
-
-
-
13 297
total
-
-
-
68 969
Employee
183 488
183 488
183 488
-
municipal
39 073
39 073
39 073
-
national
22 416
22 416
22 416
-
pensions
261
261
261
-
labour market
14 658
14 658
14 658
-
total
76 408
76 408
76 408
-
Employer
183 488
183 488
183 488
-
pensions
522
522
522
-
labour market
14 679
14 679
14 679
-
municipal
39 135
39 135
39 135
-
national
22 455
22 455
22 455
-
total
76 791
76 791
76 791
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
167 000
167 000
167 000
167 000
Total tax
153 199
153 199
153 199
68 969
After tax
13 801
13 801
13 801
98 031
Living cost
43 473
43 473
43 473
43 473
Free-cash
-29 672
-29 672
-29 672
54 558

Estimated living cost  is ₽43473 per week

₽29753
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.
₽9205
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
₽67776
₽106274
₽74520
₽111863
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
-
-
-
167 000
health
-
-
-
21 710
pensions
-
-
-
33 399
income
-
-
-
22 378
total
-
-
-
77 487
Employee
25 530
-
124 813
-
unemployment
408
-
1 996
-
income
2 874
-
24 063
-
pensions
511
-
2 497
-
total
3 793
-
28 556
-
Employer
25 530
-
124 813
-
pensions
5 106
-
24 962
-
health
3 318
-
16 226
-
unemployment
205
-
999
-
total
8 629
-
42 187
-
Corporate
132 840
167 000
-
-
income
26 567
33 400
-
-
total
26 567
33 400
-
-
Dividends
106 273
133 600
-
-
total
-
-
-
-
Income
167 000
167 000
167 000
167 000
Total tax
38 989
33 400
70 743
77 487
After tax
128 011
133 600
96 257
89 513
Living cost
21 737
21 737
21 737
21 737
Free-cash
106 274
111 863
74 520
67 776

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
₽71931
₽72033
₽52517
₽69565
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

-
-
-
167 000
national
-
-
-
28 656
health
-
-
-
2 196
municipal
-
-
-
29 665
total
-
-
-
60 517
Employee
47 349
-
140 491
-
unemployment
710
-
2 107
-
municipal
7 755
-
22 880
-
national
782
-
17 163
-
pensions
3 195
-
9 484
-
health
354
-
1 788
-
total
12 796
-
53 422
-
Employer
47 349
-
140 491
-
pensions
8 215
-
24 374
-
health
364
-
1 081
-
accident
48
-
140
-
unemployment
307
-
914
-
total
8 934
-
26 509
-
Corporate
110 718
167 000
-
-
income
22 144
33 400
-
-
total
22 144
33 400
-
-
Dividends

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

66 430
100 200
-
-
municipal
11 957
18 037
-
-
national
4 584
11 446
-
-
total
16 541
29 483
-
-
Income
167 000
167 000
167 000
167 000
Total tax
60 415
62 883
79 931
60 517
After tax
106 585
104 117
87 069
106 483
Living cost
34 552
34 552
34 552
34 552
Free-cash
72 033
69 565
52 517
71 931

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
₽66233
₽61429
₽63065
₽56428
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
-
-
-
167 000
surtax
-
-
-
-
health
-
-
-
7 327
pensions
-
-
-
28 970
social contributions
-
-
-
4 758
income
-
-
-
26 796
other
-
-
-
5 176
total
-
-
-
73 027
Employee
34 382
-
128 931
-
income
1 773
-
25 358
-
surtax
-
-
-
-
social contributions
980
-
3 674
-
pensions
3 889
-
9 096
-
total
6 642
-
38 128
-
Employer
34 382
-
128 931
-
pensions
5 650
-
15 291
-
social contributions
102
-
386
-
other
1 187
-
5 085
-
health
2 406
-
12 084
-
unemployment
1 392
-
5 221
-
total
10 737
-
38 067
-
Corporate
121 881
167 000
-
-
income
34 126
46 761
-
-
surtax
-
-
-
-
total
34 126
46 761
-
-
Dividends
87 755
120 239
-
-
withholding
11 232
15 391
-
-
social contributions
15 094
20 680
-
-
surtax
-
-
-
-
total
26 326
36 071
-
-
Income
167 000
167 000
167 000
167 000
Total tax
77 831
82 832
76 195
73 027
After tax
89 169
84 168
90 805
93 973
Living cost
27 740
27 740
27 740
27 740
Free-cash
61 429
56 428
63 065
66 233

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
₽63182
₽58693
₽60014
₽53377
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
-
-
-
167 000
surtax
-
-
-
-
health
-
-
-
7 327
pensions
-
-
-
28 970
social contributions
-
-
-
4 758
income
-
-
-
26 796
other
-
-
-
5 176
total
-
-
-
73 027
Employee
38 517
-
128 931
-
income
2 273
-
25 358
-
surtax
-
-
-
-
social contributions
1 098
-
3 674
-
pensions
4 355
-
9 096
-
total
7 726
-
38 128
-
Employer
38 517
-
128 931
-
pensions
6 328
-
15 291
-
social contributions
116
-
386
-
other
1 329
-
5 085
-
health
2 697
-
12 084
-
unemployment
1 559
-
5 221
-
total
12 029
-
38 067
-
Corporate
116 455
167 000
-
-
income
32 608
46 761
-
-
surtax
-
-
-
-
total
32 608
46 761
-
-
Dividends
83 847
120 239
-
-
withholding
10 732
15 391
-
-
social contributions
14 421
20 680
-
-
surtax
-
-
-
-
total
25 153
36 071
-
-
Income
167 000
167 000
167 000
167 000
Total tax
77 516
82 832
76 195
73 027
After tax
89 484
84 168
90 805
93 973
Living cost
30 791
30 791
30 791
30 791
Free-cash
58 693
53 377
60 014
63 182

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
₽50506
₽46891
₽47338
₽40701
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
-
-
-
167 000
surtax
-
-
-
-
health
-
-
-
7 327
pensions
-
-
-
28 970
social contributions
-
-
-
4 758
income
-
-
-
26 796
other
-
-
-
5 176
total
-
-
-
73 027
Employee
56 366
-
128 931
-
income
4 918
-
25 358
-
surtax
-
-
-
-
social contributions
1 605
-
3 674
-
pensions
6 375
-
9 096
-
total
12 898
-
38 128
-
Employer
56 366
-
128 931
-
pensions
9 262
-
15 291
-
social contributions
169
-
386
-
other
1 945
-
5 085
-
health
3 945
-
12 084
-
unemployment
2 283
-
5 221
-
total
17 604
-
38 067
-
Corporate
93 029
167 000
-
-
income
26 048
46 761
-
-
surtax
-
-
-
-
total
26 048
46 761
-
-
Dividends
66 981
120 239
-
-
withholding
8 573
15 391
-
-
social contributions
11 519
20 680
-
-
surtax
-
-
-
-
total
20 092
36 071
-
-
Income
167 000
167 000
167 000
167 000
Total tax
76 642
82 832
76 195
73 027
After tax
90 358
84 168
90 805
93 973
Living cost
43 467
43 467
43 467
43 467
Free-cash
46 891
40 701
47 338
50 506

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
₽159507
₽151736
₽127777
₽152827
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%.

-
-
-
167 000
microenterprise

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

-
-
-
1 670
total
-
-
-
1 670
Employee
7 278
-
167 000
-
income
1 455
-
33 400
-
total
1 455
-
33 400
-
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%.

159 722
167 000
-
-
total
-
-
-
-
Dividends
159 722
167 000
-
-
withholding
7 986
8 350
-
-
total
7 986
8 350
-
-
Income
167 000
167 000
167 000
167 000
Total tax
9 441
8 350
33 400
1 670
After tax
157 559
158 650
133 600
165 330
Living cost
5 823
5 823
5 823
5 823
Free-cash
151 736
152 827
127 777
159 507

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
₽156257
₽147876
₽124527
₽149577
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%.

-
-
-
167 000
microenterprise

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

-
-
-
1 670
total
-
-
-
1 670
Employee
11 342
-
167 000
-
income
2 268
-
33 400
-
total
2 268
-
33 400
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

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

155 658
167 000
-
-
total
-
-
-
-
Dividends
155 658
167 000
-
-
withholding
7 783
8 350
-
-
total
7 783
8 350
-
-
Income
167 000
167 000
167 000
167 000
Total tax
10 051
8 350
33 400
1 670
After tax
156 949
158 650
133 600
165 330
Living cost
9 073
9 073
9 073
9 073
Free-cash
147 876
149 577
124 527
156 257

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
₽52695
₽62959
₽70655
₽51187
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.

-
-
-
167 000
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.

-
-
-
2 891
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.

-
-
-
52 561
trade
-
-
-
17 960
total
-
-
-
79 560
Employee

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

44 779
-
167 000
-
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
-
52 561
-
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
-
2 891
-
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
-
61 600
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
122 221
167 000
-
-
trade
17 540
23 964
-
-
income
18 334
25 051
-
-
chamber of commerce
316
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.

1 008
1 378
-
-
total
37 198
50 774
-
-
Dividends
85 025
116 226
-
-
withholding
20 914
28 714
-
-
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.

1 151
1 580
-
-
total
22 065
30 294
-
-
Income
167 000
167 000
167 000
167 000
Total tax
69 296
81 068
61 600
79 560
After tax
97 704
85 932
105 400
87 440
Living cost
34 745
34 745
34 745
34 745
Free-cash
62 959
51 187
70 655
52 695

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
₽58429
₽66909
₽78141
₽56954
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.

-
-
-
167 000
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.

-
-
-
2 891
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.

-
-
-
52 561
trade
-
-
-
19 712
total
-
-
-
81 312
Employee

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

34 422
-
167 000
-
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
-
52 561
-
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
-
2 891
-
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
-
61 600
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
132 578
167 000
-
-
trade
20 882
26 302
-
-
income
19 886
25 051
-
-
chamber of commerce
328
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.

1 093
1 378
-
-
total
42 189
53 108
-
-
Dividends
90 389
113 891
-
-
withholding
22 255
28 132
-
-
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.

1 225
1 547
-
-
total
23 480
29 679
-
-
Income
167 000
167 000
167 000
167 000
Total tax
72 832
82 787
61 600
81 312
After tax
94 168
84 213
105 400
85 688
Living cost
27 259
27 259
27 259
27 259
Free-cash
66 909
56 954
78 141
58 429

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
₽49458
₽60647
₽70046
₽47999
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.

-
-
-
167 000
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.

-
-
-
2 891
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.

-
-
-
52 561
trade
-
-
-
20 588
total
-
-
-
82 188
Employee

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

45 639
-
167 000
-
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
-
52 561
-
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
-
2 891
-
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
-
61 600
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
121 361
167 000
-
-
trade
19 965
27 472
-
-
income
18 204
25 051
-
-
chamber of commerce
309
374
-
-
surtax

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

1 001
1 378
-
-
total
39 479
54 275
-
-
Dividends
81 883
112 725
-
-
withholding
20 129
27 840
-
-
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.

1 107
1 532
-
-
total
21 236
29 372
-
-
Income
167 000
167 000
167 000
167 000
Total tax
70 999
83 647
61 600
82 188
After tax
96 001
83 353
105 400
84 812
Living cost
35 354
35 354
35 354
35 354
Free-cash
60 647
47 999
70 046
49 458

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
₽42708
₽55864
₽64172
₽41268
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.

-
-
-
167 000
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.

-
-
-
2 891
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.

-
-
-
52 561
trade
-
-
-
21 464
total
-
-
-
83 064
Employee

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

54 086
-
167 000
-
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
-
52 561
-
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
-
2 891
-
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
-
61 600
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
112 914
167 000
-
-
trade
19 365
28 641
-
-
income
16 937
25 051
-
-
chamber of commerce
295
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.

931
1 378
-
-
total
37 528
55 442
-
-
Dividends
75 386
111 558
-
-
withholding
18 504
27 547
-
-
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.

1 018
1 515
-
-
total
19 522
29 062
-
-
Income
167 000
167 000
167 000
167 000
Total tax
69 908
84 504
61 600
83 064
After tax
97 092
82 496
105 400
83 936
Living cost
41 228
41 228
41 228
41 228
Free-cash
55 864
41 268
64 172
42 708

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
₽58703
₽81965
₽53199
₽84829
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
-
-
-
167 000
surtax
-
-
-
7 557
unemployment
-
-
-
205
health
-
-
-
8 527
pensions
-
-
-
24 022
income
-
-
-
47 772
other
-
-
-
-
total
-
-
-
88 083
Employee
30 307
-
141 717
-
unemployment
2 109
-
8 360
-
other
-
-
-
-
income
5 081
-
42 390
-
surtax
108
-
6 481
-
pensions
2 022
-
8 011
-
health
774
-
3 062
-
total
10 094
-
68 304
-
Employer
30 307
-
141 717
-
pensions
4 041
-
16 011
-
other
-
-
-
-
health
1 378
-
5 465
-
unemployment
962
-
3 807
-
total
6 381
-
25 283
-
Corporate
130 312
167 000
-
-
income
33 882
43 420
-
-
total
33 882
43 420
-
-
Dividends
96 430
123 580
-
-
withholding
14 464
18 537
-
-
total
14 464
18 537
-
-
Income
167 000
167 000
167 000
167 000
Total tax
64 821
61 957
93 587
88 083
After tax
102 179
105 043
73 413
78 917
Living cost
20 214
20 214
20 214
20 214
Free-cash
81 965
84 829
53 199
58 703

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
₽59058
₽82382
₽53554
₽85184
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
-
-
-
167 000
surtax
-
-
-
7 557
unemployment
-
-
-
205
health
-
-
-
8 527
pensions
-
-
-
24 022
income
-
-
-
47 772
other
-
-
-
-
total
-
-
-
88 083
Employee
29 761
-
141 717
-
unemployment
2 072
-
8 360
-
other
-
-
-
-
income
4 989
-
42 390
-
surtax
97
-
6 481
-
pensions
1 985
-
8 011
-
health
760
-
3 062
-
total
9 903
-
68 304
-
Employer
29 761
-
141 717
-
pensions
3 967
-
16 011
-
other
-
-
-
-
health
1 354
-
5 465
-
unemployment
943
-
3 807
-
total
6 264
-
25 283
-
Corporate
130 975
167 000
-
-
income
34 053
43 420
-
-
total
34 053
43 420
-
-
Dividends
96 922
123 580
-
-
withholding
14 539
18 537
-
-
total
14 539
18 537
-
-
Income
167 000
167 000
167 000
167 000
Total tax
64 759
61 957
93 587
88 083
After tax
102 241
105 043
73 413
78 917
Living cost
19 859
19 859
19 859
19 859
Free-cash
82 382
85 184
53 554
59 058

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
₽97820
₽76328
₽78943
₽75955
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
-
-
-
167 000
unemployment
-
-
-
2 505
health
-
-
-
11 690
pensions
-
-
-
16 700
income
-
-
-
20 416
total
-
-
-
51 311
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.

25 795
10 266
139 749
-
unemployment
387
154
2 096
-
income
3 153
1 255
17 084
-
pensions
2 579
1 027
13 975
-
health
1 806
719
9 782
-
total
7 925
3 155
42 937
-
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.

25 795
10 266
139 749
-
pensions
5 030
2 002
27 251
-
total
5 030
2 002
27 251
-
Corporate
136 175
154 732
-
-
income
12 256
13 926
-
-
total
12 256
13 926
-
-
Dividends
123 920
140 806
-
-
withholding
23 545
26 753
-
-
social contributions
24 047
27 340
-
-
total
47 592
54 093
-
-
Income
167 000
167 000
167 000
167 000
Total tax
72 803
73 176
70 188
51 311
After tax
94 197
93 824
96 812
115 689
Living cost
17 869
17 869
17 869
17 869
Free-cash
76 328
75 955
78 943
97 820

Estimated living cost  is ₽17869 per week

₽12194
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.
₽3856
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
₽53473
₽59912
₽54368
₽60637
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
-
-
-
167 000
national
-
-
-
29 716
pensions
-
-
-
20 040
social contributions
-
-
-
1 795
municipal
-
-
-
18 405
total
-
-
-
69 956
Employee
67 543
-
144 370
-
municipal
8 343
-
19 052
-
national
12 928
-
31 132
-
pensions
2 702
-
5 775
-
total
23 973
-
55 959
-
Employer
67 543
-
144 370
-
pensions
5 403
-
11 550
-
social contributions
726
-
1 552
-
total
6 129
-
13 102
-
Corporate
88 869
167 000
-
-
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%.

17 774
33 400
-
-
total
17 774
33 400
-
-
Dividends
71 095
133 600
-
-
withholding
15 641
29 392
-
-
total
15 641
29 392
-
-
Income
167 000
167 000
167 000
167 000
Total tax
63 517
62 792
69 061
69 956
After tax
103 483
104 208
97 939
97 044
Living cost
43 571
43 571
43 571
43 571
Free-cash
59 912
60 637
54 368
53 473

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
₽35751
₽67620
₽35751
₽65634
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
-
-
-
167 000
social contributions
-
-
-
28 058
income
-
-
-
51 925
total
-
-
-
79 983
Employee
70 397
-
167 000
-
social contributions
5 848
-
28 058
-
income
13 284
-
51 925
-
total
19 132
-
79 983
-
Employer
70 397
-
167 000
-
total
-
-
-
-
Corporate
96 603
167 000
-
-
income
12 076
20 875
-
-
total
12 076
20 875
-
-
Dividends
84 527
146 125
-
-
withholding
16 906
29 225
-
-
total
16 906
29 225
-
-
Income
167 000
167 000
167 000
167 000
Total tax
48 114
50 100
79 983
79 983
After tax
118 886
116 900
87 017
87 017
Living cost
51 266
51 266
51 266
51 266
Free-cash
67 620
65 634
35 751
35 751

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
₽41344
₽46428
₽33798
₽51125
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
-
-
-
167 000
national
-
-
-
41 757
regional
-
-
-
1 980
social contributions
-
-
-
42 952
municipal
-
-
-
992
total
-
-
-
87 681
Employee
79 983
-
167 000
-
municipal
424
-
885
-
national
13 859
-
36 280
-
social contributions
26 970
-
56 313
-
regional
755
-
1 749
-
total
42 008
-
95 227
-
Employer
79 983
-
167 000
-
total
-
-
-
-
Corporate
87 017
167 000
-
-
nationa
20 883
40 080
-
-
municipal
3 393
6 514
-
-
total
24 276
46 594
-
-
Dividends
62 740
120 407
-
-
withholding
16 313
31 306
-
-
total
16 313
31 306
-
-
Income
167 000
167 000
167 000
167 000
Total tax
82 597
77 900
95 227
87 681
After tax
84 403
89 100
71 773
79 319
Living cost
37 975
37 975
37 975
37 975
Free-cash
46 428
51 125
33 798
41 344

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
₽54538
₽61538
₽47032
₽63535
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
-
-
-
167 000
national
-
-
-
41 757
regional
-
-
-
2 518
social contributions
-
-
-
42 952
municipal
-
-
-
992
total
-
-
-
88 219
Employee
49 922
-
167 000
-
municipal
265
-
885
-
national
7 909
-
36 280
-
social contributions
16 834
-
56 313
-
regional
672
-
2 247
-
total
25 680
-
95 725
-
Employer
49 922
-
167 000
-
total
-
-
-
-
Corporate
117 078
167 000
-
-