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
₽ 168000
per

Your estimated
City
free-cash

Andorra , Andorra
₽95663
₽120169
₽100128
₽123288
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
-
-
-
168 000
social contributions
-
-
-
36 961
income
-
-
-
7 464
total
-
-
-
44 425
Employee
29 853
-
145 455
-
social contributions
1 940
-
9 454
-
income
-
-
7 961
-
total
1 940
-
17 415
-
Employer
29 853
-
145 455
-
social contributions
4 627
-
22 545
-
total
4 627
-
22 545
-
Corporate
133 520
168 000
-
-
income
13 352
16 800
-
-
total
13 352
16 800
-
-
Dividends
120 168
151 200
-
-
total
-
-
-
-
Income
168 000
168 000
168 000
168 000
Total tax
19 919
16 800
39 960
44 425
After tax
148 081
151 200
128 040
123 575
Living cost
27 912
27 912
27 912
27 912
Free-cash
120 169
123 288
100 128
95 663

Estimated living cost  is ₽27912 per week

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

Additional information

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

Graz , Austria
₽56797
₽62927
₽14898
₽63385
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
-
-
-
168 000
surtax
-
-
-
-
unemployment
-
-
-
5 695
health
-
-
-
8 298
chamber of commerce
-
-
-
671
pensions
-
-
-
20 069
income
-
-
-
46 845
total
-
-
-
81 578
Employee
40 590
37 005
134 854
-
unemployment
1 218
1 110
3 255
-
other
405
370
1 085
-
income
3 616
2 730
37 854
-
pensions
4 157
3 789
11 108
-
health
1 570
1 433
4 197
-
total
10 966
9 432
57 499
-
Employer
40 590
37 005
134 854
-
pensions
5 094
4 645
13 614
-
surtax
-
-
-
-
payroll
1 218
1 110
4 046
-
other
1 928
1 757
6 182
-
health
1 535
1 399
4 100
-
accident
527
481
1 410
-
unemployment
1 218
1 110
3 255
-
chamber of commerce
162
148
539
-
total
11 682
10 650
33 146
-
Corporate
115 728
120 345
131 330
-
income

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

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

28 932
30 087
32 832
-
total
28 932
30 087
32 832
-
Dividends
86 796
90 258
-
-
withholding
23 868
24 821
-
-
total
23 868
24 821
-
-
Income
168 000
168 000
168 000
168 000
Total tax
75 448
74 990
123 477
81 578
After tax
92 552
93 010
44 523
86 422
Living cost
29 625
29 625
29 625
29 625
Free-cash
62 927
63 385
14 898
56 797

Estimated living cost  is ₽29625 per week

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

Additional information

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

Vienna , Austria
₽53520
₽58758
₽11756
₽60192
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
-
-
-
168 000
surtax
-
-
-
183
unemployment
-
-
-
5 695
health
-
-
-
8 298
chamber of commerce
-
-
-
671
pensions
-
-
-
20 069
income
-
-
-
46 845
total
-
-
-
81 761
Employee
46 406
37 005
134 683
-
unemployment
1 392
1 110
3 255
-
other
463
370
1 085
-
income
5 283
2 730
37 773
-
pensions
4 752
3 789
11 108
-
health
1 796
1 433
4 197
-
total
13 686
9 432
57 418
-
Employer
46 406
37 005
134 683
-
pensions
5 824
4 645
13 614
-
surtax
183
183
183
-
payroll
1 392
1 110
4 041
-
other
2 204
1 757
6 175
-
health
1 753
1 399
4 100
-
accident
603
481
1 410
-
unemployment
1 392
1 110
3 255
-
chamber of commerce
185
148
539
-
total
13 536
10 833
33 317
-
Corporate
108 058
120 162
131 159
-
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.

27 014
30 041
32 790
-
total
27 014
30 041
32 790
-
Dividends
81 044
90 121
-
-
withholding
22 287
24 783
-
-
total
22 287
24 783
-
-
Income
168 000
168 000
168 000
168 000
Total tax
76 523
75 089
123 525
81 761
After tax
91 477
92 911
44 475
86 239
Living cost
32 719
32 719
32 719
32 719
Free-cash
58 758
60 192
11 756
53 520

Estimated living cost  is ₽32719 per week

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

Additional information

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

Brussels , Belgium
₽39005
₽46163
₽25044
₽60092
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
-
-
-
168 000
national
-
-
-
63 296
communal

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

-
-
-
8 691
social contributions
-
-
-
23 151
total
-
-
-
95 138
Employee

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

66 421
-
130 121
-
unemployment

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

578
-
1 131
-
national
20 420
-
47 428
-
communal

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

3 464
-
6 788
-
pensions

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

4 982
-
9 759
-
health

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

3 121
-
6 115
-
total
32 565
-
71 221
-
Employer

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

66 421
-
130 121
-
surtax
7 531
-
14 756
-
pensions

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

5 886
-
11 528
-
health

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

4 085
-
8 002
-
accident

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

863
-
1 692
-
unemployment

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

969
-
1 900
-
total
19 334
-
37 878
-
Corporate
82 245
168 000
-
-
income
16 450
33 600
-
-
surtax
330
671
-
-
total
16 780
34 271
-
-
Dividends
65 466
133 728
-
-
withholding

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

19 301
39 780
-
-
total
19 301
39 780
-
-
Income
168 000
168 000
168 000
168 000
Total tax
87 980
74 051
109 099
95 138
After tax
80 020
93 949
58 901
72 862
Living cost
33 857
33 857
33 857
33 857
Free-cash
46 163
60 092
25 044
39 005

Estimated living cost  is ₽33857 per week

₽21808
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2960
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽530
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8559
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Sofia , Bulgaria
₽118162
₽122006
₽124799
₽127664
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
-
-
-
168 000
unemployment
-
-
-
130
health
-
-
-
3 731
pensions

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

-
-
-
4 801
income
-
-
-
25 200
total
-
-
-
33 862
Employee
21 155
-
161 635
-
accident

We are using the highest rate at 1.1%.

232
-
357
-
income
2 116
-
16 163
-
pensions

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

1 857
-
2 848
-
health
973
-
1 492
-
total
5 178
-
20 860
-
Employer
21 155
-
161 635
-
pensions

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

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

We are using the highest rate at 1.1%.

232
-
357
-
unemployment
127
-
195
-
total
4 150
-
6 365
-
Corporate
142 695
168 000
-
-
income
14 269
16 800
-
-
total
14 269
16 800
-
-
Dividends
128 426
151 200
-
-
withholding
6 421
7 560
-
-
total
6 421
7 560
-
-
Income
168 000
168 000
168 000
168 000
Total tax
30 018
24 360
27 225
33 862
After tax
137 982
143 640
140 775
134 138
Living cost
15 976
15 976
15 976
15 976
Free-cash
122 006
127 664
124 799
118 162

Estimated living cost  is ₽15976 per week

₽10566
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽915
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽381
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4114
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Varna , Bulgaria
₽121962
₽127148
₽128599
₽131464
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
-
-
-
168 000
unemployment
-
-
-
130
health
-
-
-
3 731
pensions

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

-
-
-
4 801
income
-
-
-
25 200
total
-
-
-
33 862
Employee
16 123
-
161 635
-
accident

We are using the highest rate at 1.1%.

178
-
357
-
income
1 612
-
16 163
-
pensions

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

1 416
-
2 848
-
health
742
-
1 492
-
total
3 948
-
20 860
-
Employer
16 123
-
161 635
-
pensions

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

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

We are using the highest rate at 1.1%.

178
-
357
-
unemployment
96
-
195
-
total
3 164
-
6 365
-
Corporate
148 713
168 000
-
-
income
14 871
16 800
-
-
total
14 871
16 800
-
-
Dividends
133 842
151 200
-
-
withholding
6 693
7 560
-
-
total
6 693
7 560
-
-
Income
168 000
168 000
168 000
168 000
Total tax
28 676
24 360
27 225
33 862
After tax
139 324
143 640
140 775
134 138
Living cost
12 176
12 176
12 176
12 176
Free-cash
127 148
131 464
128 599
121 962

Estimated living cost  is ₽12176 per week

₽7109
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽870
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽323
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3876
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Larnaca , Cyprus
₽93106
₽95990
₽91641
₽101045
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
-
-
-
168 000
health
-
-
-
4 284
social contributions
-
-
-
15 024
income
-
-
-
34 087
total
-
-
-
53 395
Employee
71 403
71 403
157 101
-
income
7 775
6 610
33 297
-
social contributions
2 700
5 926
7 993
-
health
553
1 214
2 671
-
total
11 028
13 750
43 961
-
Employer
71 403
71 403
157 101
-
social contributions
2 700
5 926
7 993
-
health
601
1 322
2 906
-
total
3 301
7 248
10 899
-
Corporate
132 173
89 350
-
-
income
16 522
11 168
-
-
total
16 522
11 168
-
-
Dividends
115 651
78 181
-
-
withholding
19 660
13 290
-
-
total
19 660
13 290
-
-
Income
168 000
168 000
168 000
168 000
Total tax
50 511
45 456
54 860
53 395
After tax
117 489
122 544
113 140
114 605
Living cost
21 499
21 499
21 499
21 499
Free-cash
95 990
101 045
91 641
93 106

Estimated living cost  is ₽21499 per week

₽12885
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2109
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽476
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6030
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Limassol , Cyprus
₽84487
₽88573
₽83022
₽92426
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
-
-
-
168 000
health
-
-
-
4 284
social contributions
-
-
-
15 024
income
-
-
-
34 087
total
-
-
-
53 395
Employee
71 403
71 403
157 101
-
income
7 498
6 610
33 297
-
social contributions
3 470
5 926
7 993
-
health
710
1 214
2 671
-
total
11 678
13 750
43 961
-
Employer
71 403
71 403
157 101
-
social contributions
3 470
5 926
7 993
-
health
774
1 322
2 906
-
total
4 244
7 248
10 899
-
Corporate
121 961
89 350
-
-
income
15 246
11 168
-
-
total
15 246
11 168
-
-
Dividends
106 715
78 181
-
-
withholding
18 141
13 290
-
-
total
18 141
13 290
-
-
Income
168 000
168 000
168 000
168 000
Total tax
49 309
45 456
54 860
53 395
After tax
118 691
122 544
113 140
114 605
Living cost
30 118
30 118
30 118
30 118
Free-cash
88 573
92 426
83 022
84 487

Estimated living cost  is ₽30118 per week

₽20589
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2352
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽506
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6671
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Brno , Czech Republic
₽75176
₽86529
₽68151
₽94191
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
-
-
-
168 000
health
-
-
-
22 680
social contributions
-
-
-
30 904
income
-
-
-
17 162
solidarity contribution
-
-
-
601
total
-
-
-
71 347
Employee
31 583
-
129 854
-
income
3 790
-
15 817
-
social contributions
2 053
-
6 879
-
health
4 264
-
17 530
-
solidarity contribution
-
-
-
-
total
10 107
-
40 226
-
Employer
31 583
-
129 854
-
social contributions
7 896
-
26 459
-
health
2 842
-
11 687
-
total
10 738
-
38 146
-
Corporate
125 679
168 000
-
-
income
23 879
31 920
-
-
total
23 879
31 920
-
-
Dividends
101 800
136 080
-
-
withholding
15 270
20 412
-
-
total
15 270
20 412
-
-
Income
168 000
168 000
168 000
168 000
Total tax
59 994
52 332
78 372
71 347
After tax
108 006
115 668
89 628
96 653
Living cost
21 477
21 477
21 477
21 477
Free-cash
86 529
94 191
68 151
75 176

Estimated living cost  is ₽21477 per week

₽14918
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1528
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽422
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4609
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Prague , Czech Republic
₽70188
₽79761
₽63163
₽89203
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
-
-
-
168 000
health
-
-
-
22 680
social contributions
-
-
-
30 904
income
-
-
-
17 162
solidarity contribution
-
-
-
601
total
-
-
-
71 347
Employee
38 919
-
129 854
-
income
4 670
-
15 817
-
social contributions
2 530
-
6 879
-
health
5 254
-
17 530
-
solidarity contribution
-
-
-
-
total
12 454
-
40 226
-
Employer
38 919
-
129 854
-
social contributions
9 730
-
26 459
-
health
3 503
-
11 687
-
total
13 233
-
38 146
-
Corporate
115 849
168 000
-
-
income
22 011
31 920
-
-
total
22 011
31 920
-
-
Dividends
93 838
136 080
-
-
withholding
14 076
20 412
-
-
total
14 076
20 412
-
-
Income
168 000
168 000
168 000
168 000
Total tax
61 774
52 332
78 372
71 347
After tax
106 226
115 668
89 628
96 653
Living cost
26 465
26 465
26 465
26 465
Free-cash
79 761
89 203
63 163
70 188

Estimated living cost  is ₽26465 per week

₽19681
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1466
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽458
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4860
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Copenhagen , Denmark
₽54011
-₽34866
-₽34866
-₽34866
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
-
-
-
168 000
national
-
-
-
19 851
pensions
-
-
-
807
municipal
-
-
-
35 114
labour market
-
-
-
13 375
total
-
-
-
69 147
Employee
189 268
189 268
189 268
-
municipal
40 303
40 303
40 303
-
national
23 122
23 122
23 122
-
pensions
269
269
269
-
labour market
15 120
15 120
15 120
-
total
78 814
78 814
78 814
-
Employer
189 268
189 268
189 268
-
pensions
538
538
538
-
labour market
15 141
15 141
15 141
-
municipal
40 368
40 368
40 368
-
national
23 163
23 163
23 163
-
total
79 210
79 210
79 210
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
168 000
168 000
168 000
168 000
Total tax
158 024
158 024
158 024
69 147
After tax
9 976
9 976
9 976
98 853
Living cost
44 842
44 842
44 842
44 842
Free-cash
-34 866
-34 866
-34 866
54 011

Estimated living cost  is ₽44842 per week

₽30690
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3967
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽690
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9495
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Tallinn , Estonia
₽67621
₽106204
₽74405
₽111972
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
-
-
-
168 000
health
-
-
-
21 840
pensions
-
-
-
33 600
income
-
-
-
22 511
total
-
-
-
77 951
Employee
26 342
-
125 561
-
unemployment
421
-
2 009
-
income
2 966
-
24 208
-
pensions
527
-
2 511
-
total
3 914
-
28 728
-
Employer
26 342
-
125 561
-
pensions
5 269
-
25 112
-
health
3 424
-
16 323
-
unemployment
211
-
1 004
-
total
8 904
-
42 439
-
Corporate
132 754
168 000
-
-
income
26 550
33 600
-
-
total
26 550
33 600
-
-
Dividends
106 204
134 400
-
-
total
-
-
-
-
Income
168 000
168 000
168 000
168 000
Total tax
39 368
33 600
71 167
77 951
After tax
128 632
134 400
96 833
90 049
Living cost
22 428
22 428
22 428
22 428
Free-cash
106 204
111 972
74 405
67 621

Estimated living cost  is ₽22428 per week

₽15383
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1336
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽451
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5258
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Helsinki , Finland
₽72065
₽71787
₽52199
₽69345
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

-
-
-
168 000
national
-
-
-
28 242
health
-
-
-
2 199
municipal
-
-
-
29 844
total
-
-
-
60 285
Employee
48 854
-
141 330
-
unemployment
733
-
2 120
-
municipal
8 002
-
23 019
-
national
807
-
17 015
-
pensions
3 297
-
9 540
-
health
365
-
1 789
-
total
13 204
-
53 483
-
Employer
48 854
-
141 330
-
pensions
8 476
-
24 520
-
health
375
-
1 089
-
accident
49
-
141
-
unemployment
317
-
918
-
total
9 217
-
26 668
-
Corporate
109 928
168 000
-
-
income
21 986
33 600
-
-
total
21 986
33 600
-
-
Dividends

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

65 957
100 800
-
-
municipal
11 872
18 145
-
-
national
4 284
11 260
-
-
total
16 156
29 405
-
-
Income
168 000
168 000
168 000
168 000
Total tax
60 563
63 005
80 151
60 285
After tax
107 437
104 995
87 849
107 715
Living cost
35 650
35 650
35 650
35 650
Free-cash
71 787
69 345
52 199
72 065

Estimated living cost  is ₽35650 per week

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

Additional information

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

Marseille , France
₽65978
₽61208
₽63185
₽56052
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
-
-
-
168 000
surtax
-
-
-
-
health
-
-
-
7 242
pensions
-
-
-
29 534
social contributions
-
-
-
4 786
income
-
-
-
26 629
other
-
-
-
5 209
total
-
-
-
73 400
Employee
35 475
-
129 933
-
income
1 829
-
25 351
-
surtax
-
-
-
-
social contributions
1 011
-
3 702
-
pensions
4 012
-
9 073
-
total
6 852
-
38 126
-
Employer
35 475
-
129 933
-
pensions
5 829
-
15 266
-
social contributions
106
-
389
-
other
1 225
-
5 084
-
health
2 483
-
12 066
-
unemployment
1 436
-
5 262
-
total
11 079
-
38 067
-
Corporate
121 447
168 000
-
-
income
34 006
47 040
-
-
surtax
-
-
-
-
total
34 006
47 040
-
-
Dividends
87 441
120 960
-
-
withholding
11 193
15 482
-
-
social contributions
15 040
20 804
-
-
surtax
-
-
-
-
total
26 233
36 286
-
-
Income
168 000
168 000
168 000
168 000
Total tax
78 170
83 326
76 193
73 400
After tax
89 830
84 674
91 807
94 600
Living cost
28 622
28 622
28 622
28 622
Free-cash
61 208
56 052
63 185
65 978

Estimated living cost  is ₽28622 per week

₽16599
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2908
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽543
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8573
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Nice , France
₽62831
₽58388
₽60038
₽52905
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
-
-
-
168 000
surtax
-
-
-
-
health
-
-
-
7 242
pensions
-
-
-
29 534
social contributions
-
-
-
4 786
income
-
-
-
26 629
other
-
-
-
5 209
total
-
-
-
73 400
Employee
39 741
-
129 933
-
income
2 345
-
25 351
-
surtax
-
-
-
-
social contributions
1 133
-
3 702
-
pensions
4 493
-
9 073
-
total
7 971
-
38 126
-
Employer
39 741
-
129 933
-
pensions
6 529
-
15 266
-
social contributions
120
-
389
-
other
1 371
-
5 084
-
health
2 782
-
12 066
-
unemployment
1 609
-
5 262
-
total
12 411
-
38 067
-
Corporate
115 848
168 000
-
-
income
32 437
47 040
-
-
surtax
-
-
-
-
total
32 437
47 040
-
-
Dividends
83 411
120 960
-
-
withholding
10 677
15 482
-
-
social contributions
14 347
20 804
-
-
surtax
-
-
-
-
total
25 024
36 286
-
-
Income
168 000
168 000
168 000
168 000
Total tax
77 843
83 326
76 193
73 400
After tax
90 157
84 674
91 807
94 600
Living cost
31 769
31 769
31 769
31 769
Free-cash
58 388
52 905
60 038
62 831

Estimated living cost  is ₽31769 per week

₽20032
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2583
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽541
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8615
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Paris , France
₽49751
₽46209
₽46958
₽39825
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
-
-
-
168 000
surtax
-
-
-
-
health
-
-
-
7 242
pensions
-
-
-
29 534
social contributions
-
-
-
4 786
income
-
-
-
26 629
other
-
-
-
5 209
total
-
-
-
73 400
Employee
58 158
-
129 933
-
income
5 074
-
25 351
-
surtax
-
-
-
-
social contributions
1 656
-
3 702
-
pensions
6 578
-
9 073
-
total
13 308
-
38 126
-
Employer
58 158
-
129 933
-
pensions
9 556
-
15 266
-
social contributions
174
-
389
-
other
2 007
-
5 084
-
health
4 071
-
12 066
-
unemployment
2 356
-
5 262
-
total
18 164
-
38 067
-
Corporate
91 678
168 000
-
-
income
25 669
47 040
-
-
surtax
-
-
-
-
total
25 669
47 040
-
-
Dividends
66 009
120 960
-
-
withholding
8 449
15 482
-
-
social contributions
11 352
20 804
-
-
surtax
-
-
-
-
total
19 801
36 286
-
-
Income
168 000
168 000
168 000
168 000
Total tax
76 942
83 326
76 193
73 400
After tax
91 058
84 674
91 807
94 600
Living cost
44 849
44 849
44 849
44 849
Free-cash
46 209
39 825
46 958
49 751

Estimated living cost  is ₽44849 per week

₽30353
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3669
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽615
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽10212
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Batumi , Georgia
₽160371
₽152536
₽128451
₽153651
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%.

-
-
-
168 000
microenterprise

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

-
-
-
1 680
total
-
-
-
1 680
Employee
7 436
-
168 000
-
income
1 487
-
33 600
-
total
1 487
-
33 600
-
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%.

160 564
168 000
-
-
total
-
-
-
-
Dividends
160 564
168 000
-
-
withholding
8 028
8 400
-
-
total
8 028
8 400
-
-
Income
168 000
168 000
168 000
168 000
Total tax
9 515
8 400
33 600
1 680
After tax
158 485
159 600
134 400
166 320
Living cost
5 949
5 949
5 949
5 949
Free-cash
152 536
153 651
128 451
160 371

Estimated living cost  is ₽5949 per week

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

Additional information

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

Tbilisi , Georgia
₽157050
₽148591
₽125130
₽150330
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%.

-
-
-
168 000
microenterprise

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

-
-
-
1 680
total
-
-
-
1 680
Employee
11 588
-
168 000
-
income
2 318
-
33 600
-
total
2 318
-
33 600
-
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%.

156 412
168 000
-
-
total
-
-
-
-
Dividends
156 412
168 000
-
-
withholding
7 821
8 400
-
-
total
7 821
8 400
-
-
Income
168 000
168 000
168 000
168 000
Total tax
10 139
8 400
33 600
1 680
After tax
157 861
159 600
134 400
166 320
Living cost
9 270
9 270
9 270
9 270
Free-cash
148 591
150 330
125 130
157 050

Estimated living cost  is ₽9270 per week

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

Additional information

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

Berlin , Germany
₽52589
₽62752
₽70501
₽50603
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.

-
-
-
168 000
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.

-
-
-
2 883
health

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

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

-
-
-
6 344
income

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

-
-
-
52 422
trade
-
-
-
17 912
total
-
-
-
79 561
Employee

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

46 202
-
168 000
-
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.

3 799
-
52 422
-
surtax

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

210
-
2 883
-
health

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

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

6 344
-
6 344
-
total
10 353
-
61 649
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
121 798
168 000
-
-
trade
17 479
24 108
-
-
income
18 270
25 200
-
-
chamber of commerce
319
388
-
-
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.

1 004
1 387
-
-
total
37 072
51 083
-
-
Dividends
84 726
116 917
-
-
withholding
20 828
28 876
-
-
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.

1 145
1 588
-
-
total
21 973
30 464
-
-
Income
168 000
168 000
168 000
168 000
Total tax
69 398
81 547
61 649
79 561
After tax
98 602
86 453
106 351
88 439
Living cost
35 850
35 850
35 850
35 850
Free-cash
62 752
50 603
70 501
52 589

Estimated living cost  is ₽35850 per week

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

Additional information

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

Dresden , Germany
₽58565
₽66870
₽78225
₽56600
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.

-
-
-
168 000
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.

-
-
-
2 883
health

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

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

-
-
-
6 344
income

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

-
-
-
52 422
trade
-
-
-
19 660
total
-
-
-
81 309
Employee

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

35 516
-
168 000
-
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.

992
-
52 422
-
surtax

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

55
-
2 883
-
health

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

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

6 344
-
6 344
-
total
7 391
-
61 649
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
132 484
168 000
-
-
trade
20 865
26 460
-
-
income
19 873
25 200
-
-
chamber of commerce
331
382
-
-
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
1 387
-
-
total
42 162
53 429
-
-
Dividends
90 321
114 570
-
-
withholding
22 228
28 289
-
-
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.

1 223
1 556
-
-
total
23 451
29 845
-
-
Income
168 000
168 000
168 000
168 000
Total tax
73 004
83 274
61 649
81 309
After tax
94 996
84 726
106 351
86 691
Living cost
28 126
28 126
28 126
28 126
Free-cash
66 870
56 600
78 225
58 565

Estimated living cost  is ₽28126 per week

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

Additional information

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

Hamburg , Germany
₽49339
₽60430
₽69873
₽47381
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.

-
-
-
168 000
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.

-
-
-
2 883
health

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

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

-
-
-
6 344
income

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

-
-
-
52 422
trade
-
-
-
20 534
total
-
-
-
82 183
Employee

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

47 090
-
168 000
-
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.

4 046
-
52 422
-
surtax

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

222
-
2 883
-
health

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

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

6 344
-
6 344
-
total
10 612
-
61 649
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
120 910
168 000
-
-
trade
19 889
27 636
-
-
income
18 136
25 200
-
-
chamber of commerce
314
381
-
-
surtax

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

997
1 387
-
-
total
39 336
54 604
-
-
Dividends
81 574
113 397
-
-
withholding
20 041
27 997
-
-
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.

1 103
1 540
-
-
total
21 144
29 537
-
-
Income
168 000
168 000
168 000
168 000
Total tax
71 092
84 141
61 649
82 183
After tax
96 908
83 859
106 351
85 817
Living cost
36 478
36 478
36 478
36 478
Free-cash
60 430
47 381
69 873
49 339

Estimated living cost  is ₽36478 per week

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

Additional information

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

Munich , Germany
₽42405
₽55519
₽63813
₽40458
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.

-
-
-
168 000
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.

-
-
-
2 883
health

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

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

-
-
-
6 344
income

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

-
-
-
52 422
trade
-
-
-
21 408
total
-
-
-
83 057
Employee

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

55 805
-
168 000
-
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.

6 562
-
52 422
-
surtax

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

361
-
2 883
-
health

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

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

6 344
-
6 344
-
total
13 267
-
61 649
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
112 195
168 000
-
-
trade
19 241
28 813
-
-
income
16 828
25 200
-
-
chamber of commerce
300
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.

925
1 387
-
-
total
37 294
55 777
-
-
Dividends
74 901
112 223
-
-
withholding
18 372
27 703
-
-
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.

1 010
1 524
-
-
total
19 382
29 227
-
-
Income
168 000
168 000
168 000
168 000
Total tax
69 943
85 004
61 649
83 057
After tax
98 057
82 996
106 351
84 943
Living cost
42 538
42 538
42 538
42 538
Free-cash
55 519
40 458
63 813
42 405

Estimated living cost  is ₽42538 per week

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

Additional information

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

Athens , Greece
₽58586
₽81863
₽52906
₽84814
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
-
-
-
168 000
surtax
-
-
-
7 410
unemployment
-
-
-
211
health
-
-
-
8 798
pensions
-
-
-
24 786
income
-
-
-
47 352
other
-
-
-
-
total
-
-
-
88 557
Employee
31 271
-
141 913
-
unemployment
2 176
-
8 626
-
other
-
-
-
-
income
5 242
-
41 798
-
surtax
111
-
6 300
-
pensions
2 086
-
8 266
-
health
798
-
3 160
-
total
10 413
-
68 150
-
Employer
31 271
-
141 913
-
pensions
4 169
-
16 520
-
other
-
-
-
-
health
1 422
-
5 639
-
unemployment
992
-
3 928
-
total
6 583
-
26 087
-
Corporate
130 146
168 000
-
-
income
33 838
43 680
-
-
total
33 838
43 680
-
-
Dividends
96 307
124 320
-
-
withholding
14 446
18 649
-
-
total
14 446
18 649
-
-
Income
168 000
168 000
168 000
168 000
Total tax
65 280
62 329
94 237
88 557
After tax
102 720
105 671
73 763
79 443
Living cost
20 857
20 857
20 857
20 857
Free-cash
81 863
84 814
52 906
58 586

Estimated living cost  is ₽20857 per week

₽12592
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1813
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽485
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5968
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Thessaloniki , Greece
₽58953
₽82293
₽53273
₽85181
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
-
-
-
168 000
surtax
-
-
-
7 410
unemployment
-
-
-
211
health
-
-
-
8 798
pensions
-
-
-
24 786
income
-
-
-
47 352
other
-
-
-
-
total
-
-
-
88 557
Employee
30 707
-
141 913
-
unemployment
2 137
-
8 626
-
other
-
-
-
-
income
5 147
-
41 798
-
surtax
100
-
6 300
-
pensions
2 048
-
8 266
-
health
784
-
3 160
-
total
10 216
-
68 150
-
Employer
30 707
-
141 913
-
pensions
4 093
-
16 520
-
other
-
-
-
-
health
1 397
-
5 639
-
unemployment
973
-
3 928
-
total
6 463
-
26 087
-
Corporate
130 829
168 000
-
-
income
34 016
43 680
-
-
total
34 016
43 680
-
-
Dividends
96 813
124 320
-
-
withholding
14 522
18 649
-
-
total
14 522
18 649
-
-
Income
168 000
168 000
168 000
168 000
Total tax
65 217
62 329
94 237
88 557
After tax
102 783
105 671
73 763
79 443
Living cost
20 490
20 490
20 490
20 490
Free-cash
82 293
85 181
53 273
58 953

Estimated living cost  is ₽20490 per week

₽12529
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1891
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽472
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5598
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Budapest , Hungary
₽97812
₽76216
₽78820
₽75829
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
-
-
-
168 000
unemployment
-
-
-
2 520
health
-
-
-
11 760
pensions
-
-
-
16 800
income
-
-
-
20 538
total
-
-
-
51 618
Employee

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

The minimum wage is 138,000 HUF per month.

26 805
10 668
140 586
-
unemployment
402
160
2 109
-
income
3 277
1 304
17 187
-
pensions
2 681
1 067
14 059
-
health
1 876
747
9 841
-
total
8 236
3 278
43 196
-
Employer

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

The minimum wage is 138,000 HUF per month.

26 805
10 668
140 586
-
pensions
5 227
2 080
27 414
-
total
5 227
2 080
27 414
-
Corporate
135 967
155 252
-
-
income
12 237
13 973
-
-
total
12 237
13 973
-
-
Dividends
123 730
141 279
-
-
withholding
23 509
26 843
-
-
social contributions
24 006
27 427
-
-
total
47 515
54 270
-
-
Income
168 000
168 000
168 000
168 000
Total tax
73 215
73 601
70 610
51 618
After tax
94 785
94 399
97 390
116 382
Living cost
18 570
18 570
18 570
18 570
Free-cash
76 216
75 829
78 820
97 812

Estimated living cost  is ₽18570 per week

₽12672
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1519
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽371
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4007
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Reykjavik , Iceland
₽53108
₽59246
₽54010
₽59991
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
-
-
-
168 000
national
-
-
-
29 594
pensions
-
-
-
20 160
social contributions
-
-
-
1 806
municipal
-
-
-
18 491
total
-
-
-
70 051
Employee
69 511
-
145 234
-
municipal
8 586
-
19 141
-
national
13 304
-
31 019
-
pensions
2 780
-
5 809
-
total
24 670
-
55 969
-
Employer
69 511
-
145 234
-
pensions
5 561
-
11 619
-
social contributions
747
-
1 561
-
total
6 308
-
13 180
-
Corporate
87 593
168 000
-
-
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%.

17 519
33 600
-
-
total
17 519
33 600
-
-
Dividends
70 074
134 400
-
-
withholding
15 416
29 568
-
-
total
15 416
29 568
-
-
Income
168 000
168 000
168 000
168 000
Total tax
63 913
63 168
69 149
70 051
After tax
104 087
104 832
98 851
97 949
Living cost
44 841
44 841
44 841
44 841
Free-cash
59 246
59 991
54 010
53 108

Estimated living cost  is ₽44841 per week

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

Additional information

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

Dublin , Ireland
₽35120
₽66755
₽35120
₽64707
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
-
-
-
168 000
social contributions
-
-
-
28 132
income
-
-
-
51 853
total
-
-
-
79 985
Employee
72 635
-
168 000
-
social contributions
6 034
-
28 132
-
income
13 706
-
51 853
-
total
19 740
-
79 985
-
Employer
72 635
-
168 000
-
total
-
-
-
-
Corporate
95 365
168 000
-
-
income
11 921
20 999
-
-
total
11 921
20 999
-
-
Dividends
83 444
147 001
-
-
withholding
16 689
29 399
-
-
total
16 689
29 399
-
-
Income
168 000
168 000
168 000
168 000
Total tax
48 350
50 398
79 985
79 985
After tax
119 650
117 602
88 015
88 015
Living cost
52 895
52 895
52 895
52 895
Free-cash
66 755
64 707
35 120
35 120

Estimated living cost  is ₽52895 per week

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

Additional information

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

Milan , Italy
₽40851
₽45604
₽33260
₽50454
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
-
-
-
168 000
national
-
-
-
41 771
regional
-
-
-
1 988
social contributions
-
-
-
43 209
municipal
-
-
-
999
total
-
-
-
87 967
Employee
82 526
-
168 000
-
municipal
437
-
892
-
national
14 300
-
36 261
-
social contributions
27 828
-
56 649
-
regional
779
-
1 756
-
total
43 344
-
95 558
-
Employer
82 526
-
168 000
-
total
-
-
-
-
Corporate
85 474
168 000
-
-
nationa
20 513
40 319
-
-
municipal
3 334
6 552
-
-
total
23 847
46 871
-
-
Dividends
61 628
121 129
-
-
withholding
16 023
31 493
-
-
total
16 023
31 493
-
-
Income
168 000
168 000
168 000
168 000
Total tax
83 214
78 364
95 558
87 967
After tax
84 786
89 636
72 442
80 033
Living cost
39 182
39 182
39 182
39 182
Free-cash
45 604
50 454
33 260
40 851

Estimated living cost  is ₽39182 per week

₽27313
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2569
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽601
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8698
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Naples , Italy
₽54474
₽61229
₽46924
₽63292
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
-
-
-
168 000
national
-
-
-
41 771
regional
-
-
-
2 533
social contributions
-
-
-
43 209
municipal
-
-
-
999
total
-
-
-
88 512
Employee
51 509
-
168 000
-
municipal
273
-
892
-
national
8 160
-
36 261
-
social contributions
17 369
-
56 649
-
regional
693
-
2 260
-
total
26 495
-
96 062
-
Employer
51 509
-
168 000
-
total
-
-
-
-
Corporate
116 491
168 000
-