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
₽ 167500
per

Your estimated
City
free-cash

Andorra , Andorra
₽95998
₽120675
₽100448
₽123697
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
-
-
-
167 500
social contributions
-
-
-
36 850
income
-
-
-
7 600
total
-
-
-
44 450
Employee
28 933
-
145 021
-
social contributions
1 880
-
9 426
-
income
-
-
8 095
-
total
1 880
-
17 521
-
Employer
28 933
-
145 021
-
social contributions
4 485
-
22 479
-
total
4 485
-
22 479
-
Corporate
134 082
167 500
-
-
income
13 408
16 751
-
-
total
13 408
16 751
-
-
Dividends
120 674
150 749
-
-
total
-
-
-
-
Income
167 500
167 500
167 500
167 500
Total tax
19 773
16 751
40 000
44 450
After tax
147 727
150 749
127 500
123 050
Living cost
27 052
27 052
27 052
27 052
Free-cash
120 675
123 697
100 448
95 998

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
₽57459
₽63532
₽15614
₽63976
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
-
-
-
167 500
surtax
-
-
-
-
unemployment
-
-
-
5 520
health
-
-
-
8 042
chamber of commerce
-
-
-
669
pensions
-
-
-
19 451
income
-
-
-
47 647
total
-
-
-
81 329
Employee
39 340
35 865
135 060
-
unemployment
1 180
1 076
3 154
-
other
393
359
1 052
-
income
3 504
2 645
38 782
-
pensions
4 029
3 672
10 766
-
health
1 522
1 388
4 068
-
total
10 628
9 140
57 822
-
Employer
39 340
35 865
135 060
-
pensions
4 937
4 502
13 195
-
surtax
-
-
-
-
payroll
1 180
1 076
4 051
-
other
1 868
1 703
6 160
-
health
1 488
1 356
3 974
-
accident
511
466
1 366
-
unemployment
1 180
1 076
3 154
-
chamber of commerce
157
143
540
-
total
11 321
10 322
32 440
-
Corporate
116 839
121 313
131 644
-
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.

29 209
30 328
32 912
-
total
29 209
30 328
32 912
-
Dividends
87 630
90 985
-
-
withholding
24 098
25 022
-
-
total
24 098
25 022
-
-
Income
167 500
167 500
167 500
167 500
Total tax
75 256
74 812
123 174
81 329
After tax
92 244
92 688
44 326
86 171
Living cost
28 712
28 712
28 712
28 712
Free-cash
63 532
63 976
15 614
57 459

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
₽54282
₽59491
₽12571
₽60882
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
-
-
-
167 500
surtax
-
-
-
178
unemployment
-
-
-
5 520
health
-
-
-
8 042
chamber of commerce
-
-
-
669
pensions
-
-
-
19 451
income
-
-
-
47 647
total
-
-
-
81 507
Employee
44 976
35 865
134 892
-
unemployment
1 349
1 076
3 154
-
other
449
359
1 052
-
income
5 120
2 645
38 701
-
pensions
4 606
3 672
10 766
-
health
1 740
1 388
4 068
-
total
13 264
9 140
57 741
-
Employer
44 976
35 865
134 892
-
pensions
5 644
4 502
13 195
-
surtax
178
178
178
-
payroll
1 349
1 076
4 048
-
other
2 137
1 703
6 153
-
health
1 699
1 356
3 974
-
accident
584
466
1 366
-
unemployment
1 349
1 076
3 154
-
chamber of commerce
179
143
540
-
total
13 119
10 500
32 608
-
Corporate
109 404
121 136
131 476
-
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.

27 351
30 283
32 869
-
total
27 351
30 283
32 869
-
Dividends
82 053
90 852
-
-
withholding
22 564
24 984
-
-
total
22 564
24 984
-
-
Income
167 500
167 500
167 500
167 500
Total tax
76 298
74 907
123 218
81 507
After tax
91 202
92 593
44 282
85 993
Living cost
31 711
31 711
31 711
31 711
Free-cash
59 491
60 882
12 571
54 282

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
₽39862
₽47348
₽25656
₽60847
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
-
-
-
167 500
national
-
-
-
63 684
communal

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

-
-
-
8 703
social contributions
-
-
-
22 437
total
-
-
-
94 824
Employee

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

64 375
-
129 734
-
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
-
1 129
-
national
19 791
-
47 541
-
communal

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

3 358
-
6 766
-
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
-
9 730
-
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
-
6 099
-
total
31 562
-
71 265
-
Employer

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

64 375
-
129 734
-
surtax
7 299
-
14 711
-
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
-
11 494
-
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
-
7 979
-
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
-
1 687
-
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
-
1 894
-
total
18 738
-
37 765
-
Corporate
84 387
167 500
-
-
income
16 877
33 499
-
-
surtax
338
669
-
-
total
17 215
34 168
-
-
Dividends
67 172
133 331
-
-
withholding

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

19 823
39 671
-
-
total
19 823
39 671
-
-
Income
167 500
167 500
167 500
167 500
Total tax
87 338
73 839
109 030
94 824
After tax
80 162
93 661
58 470
72 676
Living cost
32 814
32 814
32 814
32 814
Free-cash
47 348
60 847
25 656
39 862

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
₽118549
₽122289
₽125217
₽127763
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
-
-
-
167 500
unemployment
-
-
-
125
health
-
-
-
3 608
pensions

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

-
-
-
4 643
income
-
-
-
25 125
total
-
-
-
33 501
Employee
20 458
-
161 345
-
accident

We are using the highest rate at 1.1%.

225
-
345
-
income
2 046
-
16 135
-
pensions

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

1 796
-
2 755
-
health
941
-
1 443
-
total
5 008
-
20 678
-
Employer
20 458
-
161 345
-
pensions

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

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

We are using the highest rate at 1.1%.

225
-
345
-
unemployment
123
-
188
-
total
4 014
-
6 155
-
Corporate
143 028
167 500
-
-
income
14 303
16 750
-
-
total
14 303
16 750
-
-
Dividends
128 725
150 750
-
-
withholding
6 436
7 537
-
-
total
6 436
7 537
-
-
Income
167 500
167 500
167 500
167 500
Total tax
29 761
24 287
26 833
33 501
After tax
137 739
143 213
140 667
133 999
Living cost
15 450
15 450
15 450
15 450
Free-cash
122 289
127 763
125 217
118 549

Estimated living cost  is ₽15450 per week

₽10219
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽885
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽369
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3979
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Varna , Bulgaria
₽122223
₽127265
₽128891
₽131437
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
-
-
-
167 500
unemployment
-
-
-
125
health
-
-
-
3 608
pensions

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

-
-
-
4 643
income
-
-
-
25 125
total
-
-
-
33 501
Employee
15 593
-
161 345
-
accident

We are using the highest rate at 1.1%.

172
-
345
-
income
1 559
-
16 135
-
pensions

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

1 369
-
2 755
-
health
717
-
1 443
-
total
3 817
-
20 678
-
Employer
15 593
-
161 345
-
pensions

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

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

We are using the highest rate at 1.1%.

172
-
345
-
unemployment
93
-
188
-
total
3 059
-
6 155
-
Corporate
148 848
167 500
-
-
income
14 885
16 750
-
-
total
14 885
16 750
-
-
Dividends
133 963
150 750
-
-
withholding
6 698
7 537
-
-
total
6 698
7 537
-
-
Income
167 500
167 500
167 500
167 500
Total tax
28 459
24 287
26 833
33 501
After tax
139 041
143 213
140 667
133 999
Living cost
11 776
11 776
11 776
11 776
Free-cash
127 265
131 437
128 891
122 223

Estimated living cost  is ₽11776 per week

₽6875
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽841
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽312
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3748
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Larnaca , Cyprus
₽93199
₽96430
₽91750
₽101328
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
-
-
-
167 500
health
-
-
-
4 271
social contributions
-
-
-
14 561
income
-
-
-
34 632
total
-
-
-
53 464
Employee
69 203
69 203
156 852
-
income
7 535
6 406
33 851
-
social contributions
2 616
5 743
7 747
-
health
536
1 177
2 666
-
total
10 687
13 326
44 264
-
Employer
69 203
69 203
156 852
-
social contributions
2 616
5 743
7 747
-
health
582
1 281
2 902
-
total
3 198
7 024
10 649
-
Corporate
132 777
91 273
-
-
income
16 597
11 408
-
-
total
16 597
11 408
-
-
Dividends
116 180
79 865
-
-
withholding
19 751
13 577
-
-
total
19 751
13 577
-
-
Income
167 500
167 500
167 500
167 500
Total tax
50 233
45 335
54 913
53 464
After tax
117 267
122 165
112 587
114 036
Living cost
20 837
20 837
20 837
20 837
Free-cash
96 430
101 328
91 750
93 199

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
₽84846
₽89240
₽83397
₽92975
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
-
-
-
167 500
health
-
-
-
4 271
social contributions
-
-
-
14 561
income
-
-
-
34 632
total
-
-
-
53 464
Employee
69 203
69 203
156 852
-
income
7 267
6 406
33 851
-
social contributions
3 363
5 743
7 747
-
health
688
1 177
2 666
-
total
11 318
13 326
44 264
-
Employer
69 203
69 203
156 852
-
social contributions
3 363
5 743
7 747
-
health
750
1 281
2 902
-
total
4 113
7 024
10 649
-
Corporate
122 879
91 273
-
-
income
15 360
11 408
-
-
total
15 360
11 408
-
-
Dividends
107 519
79 865
-
-
withholding
18 279
13 577
-
-
total
18 279
13 577
-
-
Income
167 500
167 500
167 500
167 500
Total tax
49 070
45 335
54 913
53 464
After tax
118 430
122 165
112 587
114 036
Living cost
29 190
29 190
29 190
29 190
Free-cash
89 240
92 975
83 397
84 846

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
₽76090
₽87140
₽69044
₽94552
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
-
-
-
167 500
health
-
-
-
22 613
social contributions
-
-
-
29 891
income
-
-
-
17 250
solidarity contribution
-
-
-
884
total
-
-
-
70 638
Employee
30 548
-
130 191
-
income
3 666
-
15 894
-
social contributions
1 986
-
6 654
-
health
4 124
-
17 576
-
solidarity contribution
-
-
252
-
total
9 776
-
40 376
-
Employer
30 548
-
130 191
-
social contributions
7 637
-
25 591
-
health
2 749
-
11 717
-
total
10 386
-
37 308
-
Corporate
126 566
167 500
-
-
income
24 048
31 825
-
-
total
24 048
31 825
-
-
Dividends
102 519
135 675
-
-
withholding
15 378
20 351
-
-
total
15 378
20 351
-
-
Income
167 500
167 500
167 500
167 500
Total tax
59 588
52 176
77 684
70 638
After tax
107 912
115 324
89 816
96 862
Living cost
20 772
20 772
20 772
20 772
Free-cash
87 140
94 552
69 044
76 090

Estimated living cost  is ₽20772 per week

₽14429
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1478
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽409
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4457
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Prague , Czech Republic
₽71265
₽80594
₽64219
₽89727
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
-
-
-
167 500
health
-
-
-
22 613
social contributions
-
-
-
29 891
income
-
-
-
17 250
solidarity contribution
-
-
-
884
total
-
-
-
70 638
Employee
37 643
-
130 191
-
income
4 517
-
15 894
-
social contributions
2 447
-
6 654
-
health
5 082
-
17 576
-
solidarity contribution
-
-
252
-
total
12 046
-
40 376
-
Employer
37 643
-
130 191
-
social contributions
9 411
-
25 591
-
health
3 388
-
11 717
-
total
12 799
-
37 308
-
Corporate
117 059
167 500
-
-
income
22 241
31 825
-
-
total
22 241
31 825
-
-
Dividends
94 818
135 675
-
-
withholding
14 223
20 351
-
-
total
14 223
20 351
-
-
Income
167 500
167 500
167 500
167 500
Total tax
61 309
52 176
77 684
70 638
After tax
106 191
115 324
89 816
96 862
Living cost
25 597
25 597
25 597
25 597
Free-cash
80 594
89 727
64 219
71 265

Estimated living cost  is ₽25597 per week

₽19036
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1418
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽443
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4701
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Copenhagen , Denmark
₽54823
-₽29184
-₽29184
-₽29184
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
-
-
-
167 500
national
-
-
-
19 939
pensions
-
-
-
782
municipal
-
-
-
35 143
labour market
-
-
-
13 337
total
-
-
-
69 201
Employee
183 500
183 500
183 500
-
municipal
39 075
39 075
39 075
-
national
22 418
22 418
22 418
-
pensions
261
261
261
-
labour market
14 659
14 659
14 659
-
total
76 413
76 413
76 413
-
Employer
183 500
183 500
183 500
-
pensions
522
522
522
-
labour market
14 680
14 680
14 680
-
municipal
39 137
39 137
39 137
-
national
22 457
22 457
22 457
-
total
76 796
76 796
76 796
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
167 500
167 500
167 500
167 500
Total tax
153 209
153 209
153 209
69 201
After tax
14 291
14 291
14 291
98 299
Living cost
43 476
43 476
43 476
43 476
Free-cash
-29 184
-29 184
-29 184
54 823

Estimated living cost  is ₽43476 per week

₽29755
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3846
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽669
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9206
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Tallinn , Estonia
₽68045
₽106673
₽74807
₽112264
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
-
-
-
167 500
health
-
-
-
21 775
pensions
-
-
-
33 499
income
-
-
-
22 444
total
-
-
-
77 718
Employee
25 530
-
125 188
-
unemployment
408
-
2 003
-
income
2 874
-
24 137
-
pensions
511
-
2 504
-
total
3 793
-
28 644
-
Employer
25 530
-
125 188
-
pensions
5 106
-
25 037
-
health
3 318
-
16 274
-
unemployment
205
-
1 001
-
total
8 629
-
42 312
-
Corporate
133 340
167 500
-
-
income
26 668
33 499
-
-
total
26 668
33 499
-
-
Dividends
106 672
134 001
-
-
total
-
-
-
-
Income
167 500
167 500
167 500
167 500
Total tax
39 090
33 499
70 956
77 718
After tax
128 410
134 001
96 544
89 782
Living cost
21 737
21 737
21 737
21 737
Free-cash
106 673
112 264
74 807
68 045

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
₽72179
₽72329
₽52747
₽69851
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

-
-
-
167 500
national
-
-
-
28 812
health
-
-
-
2 203
municipal
-
-
-
29 754
total
-
-
-
60 769
Employee
47 349
-
140 911
-
unemployment
710
-
2 114
-
municipal
7 755
-
22 948
-
national
782
-
17 244
-
pensions
3 195
-
9 511
-
health
354
-
1 795
-
total
12 796
-
53 612
-
Employer
47 349
-
140 911
-
pensions
8 215
-
24 448
-
health
364
-
1 084
-
accident
48
-
142
-
unemployment
307
-
915
-
total
8 934
-
26 589
-
Corporate
111 218
167 500
-
-
income
22 243
33 499
-
-
total
22 243
33 499
-
-
Dividends

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

66 731
100 501
-
-
municipal
12 011
18 089
-
-
national
4 635
11 509
-
-
total
16 646
29 598
-
-
Income
167 500
167 500
167 500
167 500
Total tax
60 619
63 097
80 201
60 769
After tax
106 881
104 403
87 299
106 731
Living cost
34 552
34 552
34 552
34 552
Free-cash
72 329
69 851
52 747
72 179

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
₽66505
₽61679
₽63280
₽56679
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
-
-
-
167 500
surtax
-
-
-
-
health
-
-
-
7 364
pensions
-
-
-
29 011
social contributions
-
-
-
4 773
income
-
-
-
26 915
other
-
-
-
5 192
total
-
-
-
73 255
Employee
34 382
-
129 292
-
income
1 773
-
25 453
-
surtax
-
-
-
-
social contributions
980
-
3 684
-
pensions
3 889
-
9 134
-
total
6 642
-
38 271
-
Employer
34 382
-
129 292
-
pensions
5 650
-
15 349
-
social contributions
102
-
388
-
other
1 187
-
5 104
-
health
2 406
-
12 132
-
unemployment
1 392
-
5 236
-
total
10 737
-
38 209
-
Corporate
122 381
167 500
-
-
income
34 266
46 901
-
-
surtax
-
-
-
-
total
34 266
46 901
-
-
Dividends
88 115
120 599
-
-
withholding
11 279
15 437
-
-
social contributions
15 157
20 743
-
-
surtax
-
-
-
-
total
26 436
36 180
-
-
Income
167 500
167 500
167 500
167 500
Total tax
78 081
83 081
76 480
73 255
After tax
89 419
84 419
91 020
94 245
Living cost
27 740
27 740
27 740
27 740
Free-cash
61 679
56 679
63 280
66 505

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
₽63454
₽58944
₽60229
₽53628
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
-
-
-
167 500
surtax
-
-
-
-
health
-
-
-
7 364
pensions
-
-
-
29 011
social contributions
-
-
-
4 773
income
-
-
-
26 915
other
-
-
-
5 192
total
-
-
-
73 255
Employee
38 517
-
129 292
-
income
2 273
-
25 453
-
surtax
-
-
-
-
social contributions
1 098
-
3 684
-
pensions
4 355
-
9 134
-
total
7 726
-
38 271
-
Employer
38 517
-
129 292
-
pensions
6 328
-
15 349
-
social contributions
116
-
388
-
other
1 329
-
5 104
-
health
2 697
-
12 132
-
unemployment
1 559
-
5 236
-
total
12 029
-
38 209
-
Corporate
116 955
167 500
-
-
income
32 748
46 901
-
-
surtax
-
-
-
-
total
32 748
46 901
-
-
Dividends
84 207
120 599
-
-
withholding
10 778
15 437
-
-
social contributions
14 484
20 743
-
-
surtax
-
-
-
-
total
25 262
36 180
-
-
Income
167 500
167 500
167 500
167 500
Total tax
77 765
83 081
76 480
73 255
After tax
89 735
84 419
91 020
94 245
Living cost
30 791
30 791
30 791
30 791
Free-cash
58 944
53 628
60 229
63 454

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
₽50778
₽47141
₽47553
₽40952
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
-
-
-
167 500
surtax
-
-
-
-
health
-
-
-
7 364
pensions
-
-
-
29 011
social contributions
-
-
-
4 773
income
-
-
-
26 915
other
-
-
-
5 192
total
-
-
-
73 255
Employee
56 366
-
129 292
-
income
4 918
-
25 453
-
surtax
-
-
-
-
social contributions
1 605
-
3 684
-
pensions
6 375
-
9 134
-
total
12 898
-
38 271
-
Employer
56 366
-
129 292
-
pensions
9 262
-
15 349
-
social contributions
169
-
388
-
other
1 945
-
5 104
-
health
3 945
-
12 132
-
unemployment
2 283
-
5 236
-
total
17 604
-
38 209
-
Corporate
93 529
167 500
-
-
income
26 188
46 901
-
-
surtax
-
-
-
-
total
26 188
46 901
-
-
Dividends
67 341
120 599
-
-
withholding
8 619
15 437
-
-
social contributions
11 583
20 743
-
-
surtax
-
-
-
-
total
20 202
36 180
-
-
Income
167 500
167 500
167 500
167 500
Total tax
76 892
83 081
76 480
73 255
After tax
90 608
84 419
91 020
94 245
Living cost
43 467
43 467
43 467
43 467
Free-cash
47 141
40 952
47 553
50 778

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
₽160002
₽152211
₽128177
₽153302
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%.

-
-
-
167 500
microenterprise

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

-
-
-
1 675
total
-
-
-
1 675
Employee
7 278
-
167 500
-
income
1 455
-
33 500
-
total
1 455
-
33 500
-
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%.

160 222
167 500
-
-
total
-
-
-
-
Dividends
160 222
167 500
-
-
withholding
8 011
8 375
-
-
total
8 011
8 375
-
-
Income
167 500
167 500
167 500
167 500
Total tax
9 466
8 375
33 500
1 675
After tax
158 034
159 125
134 000
165 825
Living cost
5 823
5 823
5 823
5 823
Free-cash
152 211
153 302
128 177
160 002

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
₽156752
₽148351
₽124927
₽150052
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%.

-
-
-
167 500
microenterprise

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

-
-
-
1 675
total
-
-
-
1 675
Employee
11 342
-
167 500
-
income
2 268
-
33 500
-
total
2 268
-
33 500
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

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

156 158
167 500
-
-
total
-
-
-
-
Dividends
156 158
167 500
-
-
withholding
7 808
8 375
-
-
total
7 808
8 375
-
-
Income
167 500
167 500
167 500
167 500
Total tax
10 076
8 375
33 500
1 675
After tax
157 424
159 125
134 000
165 825
Living cost
9 073
9 073
9 073
9 073
Free-cash
148 351
150 052
124 927
156 752

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
₽52903
₽63217
₽70934
₽51442
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.

-
-
-
167 500
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.

-
-
-
2 902
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.

-
-
-
52 771
trade
-
-
-
18 031
total
-
-
-
79 852
Employee

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

44 779
-
167 500
-
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.

3 682
-
52 771
-
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
-
2 902
-
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
-
61 821
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
122 721
167 500
-
-
trade
17 611
24 036
-
-
income
18 409
25 126
-
-
chamber of commerce
316
383
-
-
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.

1 013
1 382
-
-
total
37 349
50 927
-
-
Dividends
85 373
116 574
-
-
withholding
21 001
28 801
-
-
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.

1 155
1 585
-
-
total
22 156
30 386
-
-
Income
167 500
167 500
167 500
167 500
Total tax
69 538
81 313
61 821
79 852
After tax
97 962
86 187
105 679
87 648
Living cost
34 745
34 745
34 745
34 745
Free-cash
63 217
51 442
70 934
52 903

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
₽58630
₽67163
₽78420
₽57206
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.

-
-
-
167 500
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.

-
-
-
2 902
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.

-
-
-
52 771
trade
-
-
-
19 790
total
-
-
-
81 611
Employee

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

34 422
-
167 500
-
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.

962
-
52 771
-
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
-
2 902
-
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
-
61 821
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
133 078
167 500
-
-
trade
20 960
26 381
-
-
income
19 961
25 126
-
-
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.

1 098
1 382
-
-
total
42 347
53 266
-
-
Dividends
90 731
114 234
-
-
withholding
22 340
28 217
-
-
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.

1 228
1 552
-
-
total
23 568
29 769
-
-
Income
167 500
167 500
167 500
167 500
Total tax
73 078
83 035
61 821
81 611
After tax
94 422
84 465
105 679
85 889
Living cost
27 259
27 259
27 259
27 259
Free-cash
67 163
57 206
78 420
58 630

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
₽49655
₽60897
₽70325
₽48250
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.

-
-
-
167 500
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.

-
-
-
2 902
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.

-
-
-
52 771
trade
-
-
-
20 670
total
-
-
-
82 491
Employee

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

45 639
-
167 500
-
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.

3 921
-
52 771
-
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
-
2 902
-
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
-
61 821
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
121 861
167 500
-
-
trade
20 047
27 554
-
-
income
18 279
25 126
-
-
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.

1 006
1 382
-
-
total
39 641
54 436
-
-
Dividends
82 221
113 064
-
-
withholding
20 212
27 925
-
-
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.

1 112
1 535
-
-
total
21 324
29 460
-
-
Income
167 500
167 500
167 500
167 500
Total tax
71 249
83 896
61 821
82 491
After tax
96 251
83 604
105 679
85 009
Living cost
35 354
35 354
35 354
35 354
Free-cash
60 897
48 250
70 325
49 655

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
₽42901
₽56109
₽64451
₽41515
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.

-
-
-
167 500
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.

-
-
-
2 902
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.

-
-
-
52 771
trade
-
-
-
21 550
total
-
-
-
83 371
Employee

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

54 086
-
167 500
-
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.

6 360
-
52 771
-
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
-
2 902
-
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
-
61 821
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
113 414
167 500
-
-
trade
19 451
28 726
-
-
income
17 012
25 126
-
-
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.

936
1 382
-
-
total
37 694
55 606
-
-
Dividends
75 720
111 894
-
-
withholding
18 588
27 631
-
-
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.

1 023
1 520
-
-
total
19 611
29 151
-
-
Income
167 500
167 500
167 500
167 500
Total tax
70 163
84 757
61 821
83 371
After tax
97 337
82 743
105 679
84 129
Living cost
41 228
41 228
41 228
41 228
Free-cash
56 109
41 515
64 451
42 901

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
₽58932
₽82279
₽53430
₽85143
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
-
-
-
167 500
surtax
-
-
-
7 603
unemployment
-
-
-
205
health
-
-
-
8 527
pensions
-
-
-
24 022
income
-
-
-
47 997
other
-
-
-
-
total
-
-
-
88 354
Employee
30 307
-
142 217
-
unemployment
2 109
-
8 360
-
other
-
-
-
-
income
5 081
-
42 614
-
surtax
108
-
6 526
-
pensions
2 022
-
8 011
-
health
774
-
3 062
-
total
10 094
-
68 573
-
Employer
30 307
-
142 217
-
pensions
4 041
-
16 011
-
other
-
-
-
-
health
1 378
-
5 465
-
unemployment
962
-
3 807
-
total
6 381
-
25 283
-
Corporate
130 812
167 500
-
-
income
34 012
43 550
-
-
total
34 012
43 550
-
-
Dividends
96 800
123 950
-
-
withholding
14 520
18 593
-
-
total
14 520
18 593
-
-
Income
167 500
167 500
167 500
167 500
Total tax
65 007
62 143
93 856
88 354
After tax
102 493
105 357
73 644
79 146
Living cost
20 214
20 214
20 214
20 214
Free-cash
82 279
85 143
53 430
58 932

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
₽59287
₽82696
₽53785
₽85498
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
-
-
-
167 500
surtax
-
-
-
7 603
unemployment
-
-
-
205
health
-
-
-
8 527
pensions
-
-
-
24 022
income
-
-
-
47 997
other
-
-
-
-
total
-
-
-
88 354
Employee
29 761
-
142 217
-
unemployment
2 072
-
8 360
-
other
-
-
-
-
income
4 989
-
42 614
-
surtax
97
-
6 526
-
pensions
1 985
-
8 011
-
health
760
-
3 062
-
total
9 903
-
68 573
-
Employer
29 761
-
142 217
-
pensions
3 967
-
16 011
-
other
-
-
-
-
health
1 354
-
5 465
-
unemployment
943
-
3 807
-
total
6 264
-
25 283
-
Corporate
131 475
167 500
-
-
income
34 184
43 550
-
-
total
34 184
43 550
-
-
Dividends
97 290
123 950
-
-
withholding
14 594
18 593
-
-
total
14 594
18 593
-
-
Income
167 500
167 500
167 500
167 500
Total tax
64 945
62 143
93 856
88 354
After tax
102 555
105 357
73 644
79 146
Living cost
19 859
19 859
19 859
19 859
Free-cash
82 696
85 498
53 785
59 287

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
₽98170
₽76611
₽79234
₽76240
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
-
-
-
167 500
unemployment
-
-
-
2 512
health
-
-
-
11 725
pensions
-
-
-
16 750
income
-
-
-
20 477
total
-
-
-
51 464
Employee

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

The minimum wage is 138,000 HUF per month.

25 789
10 264
140 167
-
unemployment
387
154
2 103
-
income
3 153
1 255
17 135
-
pensions
2 579
1 026
14 017
-
health
1 805
718
9 812
-
total
7 924
3 153
43 067
-
Employer

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

The minimum wage is 138,000 HUF per month.

25 789
10 264
140 167
-
pensions
5 029
2 001
27 333
-
total
5 029
2 001
27 333
-
Corporate
136 682
155 235
-
-
income
12 301
13 971
-
-
total
12 301
13 971
-
-
Dividends
124 380
141 264
-
-
withholding
23 632
26 840
-
-
social contributions
24 137
27 429
-
-
total
47 769
54 269
-
-
Income
167 500
167 500
167 500
167 500
Total tax
73 023
73 394
70 400
51 464
After tax
94 477
94 106
97 100
116 036
Living cost
17 866
17 866
17 866
17 866
Free-cash
76 611
76 240
79 234
98 170

Estimated living cost  is ₽17866 per week

₽12192
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1462
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽357
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3855
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Reykjavik , Iceland
₽53721
₽60224
₽54620
₽60949
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
-
-
-
167 500
national
-
-
-
29 843
pensions
-
-
-
20 100
social contributions
-
-
-
1 801
municipal
-
-
-
18 464
total
-
-
-
70 208
Employee
67 543
-
144 802
-
municipal
8 343
-
19 112
-
national
12 928
-
31 264
-
pensions
2 702
-
5 792
-
total
23 973
-
56 168
-
Employer
67 543
-
144 802
-
pensions
5 403
-
11 584
-
social contributions
726
-
1 557
-
total
6 129
-
13 141
-
Corporate
89 369
167 500
-
-
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%.

17 874
33 500
-
-
total
17 874
33 500
-
-
Dividends
71 495
134 000
-
-
withholding
15 729
29 480
-
-
total
15 729
29 480
-
-
Income
167 500
167 500
167 500
167 500
Total tax
63 705
62 980
69 309
70 208
After tax
103 795
104 520
98 191
97 292
Living cost
43 571
43 571
43 571
43 571
Free-cash
60 224
60 949
54 620
53 721

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
₽35956
₽67971
₽35956
₽65984
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
-
-
-
167 500
social contributions
-
-
-
28 153
income
-
-
-
52 125
total
-
-
-
80 278
Employee
70 397
-
167 500
-
social contributions
5 848
-
28 153
-
income
13 284
-
52 125
-
total
19 132
-
80 278
-
Employer
70 397
-
167 500
-
total
-
-
-
-
Corporate
97 103
167 500
-
-
income
12 138
20 938
-
-
total
12 138
20 938
-
-
Dividends
84 966
146 562
-
-
withholding
16 993
29 312
-
-
total
16 993
29 312
-
-
Income
167 500
167 500
167 500
167 500
Total tax
48 263
50 250
80 278
80 278
After tax
119 237
117 250
87 222
87 222
Living cost
51 266
51 266
51 266
51 266
Free-cash
67 971
65 984
35 956
35 956

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
₽41553
₽46692
₽33986
₽51394
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
-
-
-
167 500
national
-
-
-
41 909
regional
-
-
-
1 987
social contributions
-
-
-
43 080
municipal
-
-
-
996
total
-
-
-
87 972
Employee
79 983
-
167 500
-
municipal
424
-
888
-
national
13 859
-
36 415
-
social contributions
26 970
-
56 482
-
regional
755
-
1 754
-
total
42 008
-
95 539
-
Employer
79 983
-
167 500
-
total
-
-
-
-
Corporate
87 517
167 500
-
-
nationa
21 005
40 199
-
-
municipal
3 414
6 532
-
-
total
24 419
46 731
-
-
Dividends
63 098
120 768
-
-
withholding
16 406
31 400
-
-
total
16 406
31 400
-
-
Income
167 500
167 500
167 500
167 500
Total tax
82 833
78 131
95 539
87 972
After tax
84 667
89 369
71 961
79 528
Living cost
37 975
37 975
37 975
37 975
Free-cash
46 692
51 394
33 986
41 553

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
₽54747
₽61801
₽47219
₽63800
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
-
-
-
167 500
national
-
-
-
41 909
regional
-
-
-
2 525
social contributions
-
-
-
43 080
municipal
-
-
-
996
total
-
-
-
88 510
Employee
49 922
-
167 500
-
municipal
265
-
888
-
national
7 909
-
36 415
-
social contributions
16 834
-
56 482
-
regional
672
-
2 253
-
total
25 680
-
96 038
-
Employer
49 922
-
167 500
-
total
-
-
-
-
Corporate
117 578
167 500
-
-