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
₽ 168500
per

Your estimated
City
free-cash

Andorra , Andorra
₽96499
₽121296
₽100977
₽124346
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
-
-
-
168 500
social contributions
-
-
-
37 071
income
-
-
-
7 627
total
-
-
-
44 698
Employee
29 201
-
145 887
-
social contributions
1 898
-
9 482
-
income
-
-
8 125
-
total
1 898
-
17 607
-
Employer
29 201
-
145 887
-
social contributions
4 526
-
22 613
-
total
4 526
-
22 613
-
Corporate
134 773
168 500
-
-
income
13 477
16 851
-
-
total
13 477
16 851
-
-
Dividends
121 296
151 649
-
-
total
-
-
-
-
Income
168 500
168 500
168 500
168 500
Total tax
19 901
16 851
40 220
44 698
After tax
148 599
151 649
128 280
123 802
Living cost
27 303
27 303
27 303
27 303
Free-cash
121 296
124 346
100 977
96 499

Estimated living cost  is ₽27303 per week

₽17654
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2058
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.
₽7077
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
₽57706
₽63821
₽15620
₽64267
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
-
-
-
168 500
surtax
-
-
-
-
unemployment
-
-
-
5 571
health
-
-
-
8 117
chamber of commerce
-
-
-
674
pensions
-
-
-
19 631
income
-
-
-
47 823
total
-
-
-
81 816
Employee
39 704
36 197
135 793
-
unemployment
1 191
1 086
3 184
-
other
396
362
1 062
-
income
3 537
2 670
38 893
-
pensions
4 066
3 706
10 866
-
health
1 536
1 401
4 106
-
total
10 726
9 225
58 111
-
Employer
39 704
36 197
135 793
-
pensions
4 983
4 544
13 317
-
surtax
-
-
-
-
payroll
1 191
1 086
4 073
-
other
1 886
1 718
6 197
-
health
1 501
1 369
4 011
-
accident
515
471
1 379
-
unemployment
1 191
1 086
3 184
-
chamber of commerce
159
145
543
-
total
11 426
10 419
32 704
-
Corporate
117 370
121 885
132 350
-
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.

29 342
30 471
33 087
-
total
29 342
30 471
33 087
-
Dividends
88 028
91 414
-
-
withholding
24 207
25 140
-
-
total
24 207
25 140
-
-
Income
168 500
168 500
168 500
168 500
Total tax
75 701
75 255
123 902
81 816
After tax
92 799
93 245
44 598
86 684
Living cost
28 978
28 978
28 978
28 978
Free-cash
63 821
64 267
15 620
57 706

Estimated living cost  is ₽28978 per week

₽17383
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.
₽517
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.
₽8118
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
₽54500
₽59740
₽12547
₽61144
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
-
-
-
168 500
surtax
-
-
-
179
unemployment
-
-
-
5 571
health
-
-
-
8 117
chamber of commerce
-
-
-
674
pensions
-
-
-
19 631
income
-
-
-
47 823
total
-
-
-
81 995
Employee
45 393
36 197
135 626
-
unemployment
1 362
1 086
3 184
-
other
453
362
1 062
-
income
5 168
2 670
38 812
-
pensions
4 649
3 706
10 866
-
health
1 756
1 401
4 106
-
total
13 388
9 225
58 030
-
Employer
45 393
36 197
135 626
-
pensions
5 697
4 544
13 317
-
surtax
179
179
179
-
payroll
1 362
1 086
4 070
-
other
2 156
1 718
6 191
-
health
1 715
1 369
4 011
-
accident
589
471
1 379
-
unemployment
1 362
1 086
3 184
-
chamber of commerce
181
145
543
-
total
13 241
10 598
32 874
-
Corporate
109 866
121 706
132 179
-
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.

27 467
30 426
33 044
-
total
27 467
30 426
33 044
-
Dividends
82 400
91 280
-
-
withholding
22 659
25 102
-
-
total
22 659
25 102
-
-
Income
168 500
168 500
168 500
168 500
Total tax
76 755
75 351
123 948
81 995
After tax
91 745
93 149
44 552
86 505
Living cost
32 005
32 005
32 005
32 005
Free-cash
59 740
61 144
12 547
54 500

Estimated living cost  is ₽32005 per week

₽21346
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2730
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.
₽7403
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
₽39990
₽47478
₽25730
₽61103
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
-
-
-
168 500
national
-
-
-
63 996
communal

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

-
-
-
8 751
social contributions
-
-
-
22 645
total
-
-
-
95 392
Employee

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

64 971
-
130 510
-
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.

565
-
1 136
-
national
19 975
-
47 796
-
communal

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

3 389
-
6 807
-
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.

4 873
-
9 789
-
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.

3 053
-
6 135
-
total
31 855
-
71 663
-
Employer

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

64 971
-
130 510
-
surtax
7 367
-
14 799
-
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.

5 757
-
11 564
-
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.

3 995
-
8 025
-
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.

845
-
1 696
-
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.

948
-
1 905
-
total
18 912
-
37 989
-
Corporate
84 617
168 500
-
-
income
16 923
33 699
-
-
surtax
338
674
-
-
total
17 261
34 373
-
-
Dividends
67 356
134 127
-
-
withholding

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

19 876
39 906
-
-
total
19 876
39 906
-
-
Income
168 500
168 500
168 500
168 500
Total tax
87 904
74 279
109 652
95 392
After tax
80 596
94 221
58 848
73 108
Living cost
33 118
33 118
33 118
33 118
Free-cash
47 478
61 103
25 730
39 990

Estimated living cost  is ₽33118 per week

₽21332
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2896
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽519
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.
₽8372
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
₽119126
₽122904
₽125824
₽128441
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
-
-
-
168 500
unemployment
-
-
-
127
health
-
-
-
3 649
pensions

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

-
-
-
4 696
income
-
-
-
25 275
total
-
-
-
33 747
Employee
20 693
-
162 274
-
accident

We are using the highest rate at 1.1%.

227
-
349
-
income
2 070
-
16 228
-
pensions

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

1 817
-
2 786
-
health
952
-
1 460
-
total
5 066
-
20 823
-
Employer
20 693
-
162 274
-
pensions

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

2 280
-
3 497
-
health
1 428
-
2 190
-
accident

We are using the highest rate at 1.1%.

227
-
349
-
unemployment
124
-
190
-
total
4 059
-
6 226
-
Corporate
143 747
168 500
-
-
income
14 375
16 850
-
-
total
14 375
16 850
-
-
Dividends
129 372
151 650
-
-
withholding
6 469
7 582
-
-
total
6 469
7 582
-
-
Income
168 500
168 500
168 500
168 500
Total tax
29 969
24 432
27 049
33 747
After tax
138 531
144 068
141 451
134 753
Living cost
15 627
15 627
15 627
15 627
Free-cash
122 904
128 441
125 824
119 126

Estimated living cost  is ₽15627 per week

₽10336
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽895
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽373
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.
₽4025
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
₽122842
₽127936
₽129540
₽132157
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
-
-
-
168 500
unemployment
-
-
-
127
health
-
-
-
3 649
pensions

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

-
-
-
4 696
income
-
-
-
25 275
total
-
-
-
33 747
Employee
15 772
-
162 274
-
accident

We are using the highest rate at 1.1%.

174
-
349
-
income
1 577
-
16 228
-
pensions

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

1 385
-
2 786
-
health
725
-
1 460
-
total
3 861
-
20 823
-
Employer
15 772
-
162 274
-
pensions

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

1 738
-
3 497
-
health
1 089
-
2 190
-
accident

We are using the highest rate at 1.1%.

174
-
349
-
unemployment
94
-
190
-
total
3 095
-
6 226
-
Corporate
149 634
168 500
-
-
income
14 964
16 850
-
-
total
14 964
16 850
-
-
Dividends
134 670
151 650
-
-
withholding
6 733
7 582
-
-
total
6 733
7 582
-
-
Income
168 500
168 500
168 500
168 500
Total tax
28 653
24 432
27 049
33 747
After tax
139 847
144 068
141 451
134 753
Living cost
11 911
11 911
11 911
11 911
Free-cash
127 936
132 157
129 540
122 842

Estimated living cost  is ₽11911 per week

₽6954
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽851
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽316
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.
₽3791
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
₽93714
₽96921
₽92253
₽101865
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
-
-
-
168 500
health
-
-
-
4 297
social contributions
-
-
-
14 696
income
-
-
-
34 763
total
-
-
-
53 756
Employee
69 844
69 844
157 763
-
income
7 605
6 465
33 979
-
social contributions
2 641
5 797
7 819
-
health
541
1 188
2 682
-
total
10 787
13 450
44 480
-
Employer
69 844
69 844
157 763
-
social contributions
2 641
5 797
7 819
-
health
588
1 293
2 918
-
total
3 229
7 090
10 737
-
Corporate
133 455
91 567
-
-
income
16 682
11 445
-
-
total
16 682
11 445
-
-
Dividends
116 774
80 122
-
-
withholding
19 851
13 620
-
-
total
19 851
13 620
-
-
Income
168 500
168 500
168 500
168 500
Total tax
50 549
45 605
55 217
53 756
After tax
117 951
122 895
113 283
114 744
Living cost
21 030
21 030
21 030
21 030
Free-cash
96 921
101 865
92 253
93 714

Estimated living cost  is ₽21030 per week

₽12603
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2063
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽465
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.
₽5898
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
₽85283
₽89665
₽83822
₽93434
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
-
-
-
168 500
health
-
-
-
4 297
social contributions
-
-
-
14 696
income
-
-
-
34 763
total
-
-
-
53 756
Employee
69 844
69 844
157 763
-
income
7 334
6 465
33 979
-
social contributions
3 394
5 797
7 819
-
health
695
1 188
2 682
-
total
11 423
13 450
44 480
-
Employer
69 844
69 844
157 763
-
social contributions
3 394
5 797
7 819
-
health
757
1 293
2 918
-
total
4 151
7 090
10 737
-
Corporate
123 466
91 567
-
-
income
15 434
11 445
-
-
total
15 434
11 445
-
-
Dividends
108 032
80 122
-
-
withholding
18 366
13 620
-
-
total
18 366
13 620
-
-
Income
168 500
168 500
168 500
168 500
Total tax
49 374
45 605
55 217
53 756
After tax
119 126
122 895
113 283
114 744
Living cost
29 461
29 461
29 461
29 461
Free-cash
89 665
93 434
83 822
85 283

Estimated living cost  is ₽29461 per week

₽20139
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2301
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽495
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.
₽6526
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
₽76289
₽87467
₽69216
₽94972
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
-
-
-
168 500
health
-
-
-
22 748
social contributions
-
-
-
30 275
income
-
-
-
17 322
solidarity contribution
-
-
-
826
total
-
-
-
71 171
Employee
30 941
-
130 807
-
income
3 713
-
15 961
-
social contributions
2 011
-
6 739
-
health
4 177
-
17 659
-
solidarity contribution
-
-
191
-
total
9 901
-
40 550
-
Employer
30 941
-
130 807
-
social contributions
7 735
-
25 921
-
health
2 785
-
11 773
-
total
10 520
-
37 694
-
Corporate
127 039
168 500
-
-
income
24 137
32 015
-
-
total
24 137
32 015
-
-
Dividends
102 902
136 485
-
-
withholding
15 435
20 473
-
-
total
15 435
20 473
-
-
Income
168 500
168 500
168 500
168 500
Total tax
59 993
52 488
78 244
71 171
After tax
108 507
116 012
90 256
97 329
Living cost
21 040
21 040
21 040
21 040
Free-cash
87 467
94 972
69 216
76 289

Estimated living cost  is ₽21040 per week

₽14614
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1497
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽414
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.
₽4515
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
₽71402
₽80837
₽64329
₽90085
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
-
-
-
168 500
health
-
-
-
22 748
social contributions
-
-
-
30 275
income
-
-
-
17 322
solidarity contribution
-
-
-
826
total
-
-
-
71 171
Employee
38 127
-
130 807
-
income
4 575
-
15 961
-
social contributions
2 478
-
6 739
-
health
5 147
-
17 659
-
solidarity contribution
-
-
191
-
total
12 200
-
40 550
-
Employer
38 127
-
130 807
-
social contributions
9 532
-
25 921
-
health
3 431
-
11 773
-
total
12 963
-
37 694
-
Corporate
117 410
168 500
-
-
income
22 308
32 015
-
-
total
22 308
32 015
-
-
Dividends
95 102
136 485
-
-
withholding
14 265
20 473
-
-
total
14 265
20 473
-
-
Income
168 500
168 500
168 500
168 500
Total tax
61 736
52 488
78 244
71 171
After tax
106 764
116 012
90 256
97 329
Living cost
25 927
25 927
25 927
25 927
Free-cash
80 837
90 085
64 329
71 402

Estimated living cost  is ₽25927 per week

₽19281
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1436
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽449
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.
₽4761
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
₽55040
-₽29981
-₽29981
-₽29981
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
-
-
-
168 500
national
-
-
-
20 042
pensions
-
-
-
790
municipal
-
-
-
35 338
labour market
-
-
-
13 417
total
-
-
-
69 587
Employee
185 177
185 177
185 177
-
municipal
39 432
39 432
39 432
-
national
22 623
22 623
22 623
-
pensions
263
263
263
-
labour market
14 793
14 793
14 793
-
total
77 111
77 111
77 111
-
Employer
185 177
185 177
185 177
-
pensions
526
526
526
-
labour market
14 814
14 814
14 814
-
municipal
39 495
39 495
39 495
-
national
22 662
22 662
22 662
-
total
77 497
77 497
77 497
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
168 500
168 500
168 500
168 500
Total tax
154 608
154 608
154 608
69 587
After tax
13 892
13 892
13 892
98 913
Living cost
43 873
43 873
43 873
43 873
Free-cash
-29 981
-29 981
-29 981
55 040

Estimated living cost  is ₽43873 per week

₽30027
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3881
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽675
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.
₽9290
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
₽68378
₽107218
₽75184
₽112862
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
-
-
-
168 500
health
-
-
-
21 904
pensions
-
-
-
33 699
income
-
-
-
22 580
total
-
-
-
78 183
Employee
25 767
-
125 932
-
unemployment
412
-
2 015
-
income
2 901
-
24 280
-
pensions
515
-
2 518
-
total
3 828
-
28 813
-
Employer
25 767
-
125 932
-
pensions
5 154
-
25 186
-
health
3 349
-
16 371
-
unemployment
207
-
1 007
-
total
8 710
-
42 564
-
Corporate
134 023
168 500
-
-
income
26 805
33 699
-
-
total
26 805
33 699
-
-
Dividends
107 219
134 801
-
-
total
-
-
-
-
Income
168 500
168 500
168 500
168 500
Total tax
39 343
33 699
71 377
78 183
After tax
129 157
134 801
97 123
90 317
Living cost
21 939
21 939
21 939
21 939
Free-cash
107 218
112 862
75 184
68 378

Estimated living cost  is ₽21939 per week

₽15048
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1307
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽441
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.
₽5143
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
₽72572
₽72673
₽52980
₽70186
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

-
-
-
168 500
national
-
-
-
28 908
health
-
-
-
2 217
municipal
-
-
-
29 931
total
-
-
-
61 056
Employee
47 787
-
141 752
-
unemployment
717
-
2 127
-
municipal
7 827
-
23 085
-
national
789
-
17 316
-
pensions
3 225
-
9 568
-
health
357
-
1 805
-
total
12 915
-
53 901
-
Employer
47 787
-
141 752
-
pensions
8 291
-
24 593
-
health
367
-
1 091
-
accident
48
-
141
-
unemployment
310
-
922
-
total
9 016
-
26 747
-
Corporate
111 696
168 500
-
-
income
22 339
33 699
-
-
total
22 339
33 699
-
-
Dividends

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

67 018
101 100
-
-
municipal
12 064
18 198
-
-
national
4 621
11 545
-
-
total
16 685
29 743
-
-
Income
168 500
168 500
168 500
168 500
Total tax
60 955
63 442
80 648
61 056
After tax
107 545
105 058
87 852
107 444
Living cost
34 872
34 872
34 872
34 872
Free-cash
72 673
70 186
52 980
72 572

Estimated living cost  is ₽34872 per week

₽22778
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3354
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽555
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.
₽8186
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
₽66821
₽61975
₽63626
₽56928
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
-
-
-
168 500
surtax
-
-
-
-
health
-
-
-
7 391
pensions
-
-
-
29 235
social contributions
-
-
-
4 800
income
-
-
-
27 033
other
-
-
-
5 223
total
-
-
-
73 682
Employee
34 700
-
130 093
-
income
1 789
-
25 584
-
surtax
-
-
-
-
social contributions
989
-
3 708
-
pensions
3 925
-
9 177
-
total
6 703
-
38 469
-
Employer
34 700
-
130 093
-
pensions
5 702
-
15 426
-
social contributions
103
-
390
-
other
1 198
-
5 130
-
health
2 429
-
12 193
-
unemployment
1 405
-
5 269
-
total
10 837
-
38 408
-
Corporate
122 963
168 500
-
-
income
34 430
47 180
-
-
surtax
-
-
-
-
total
34 430
47 180
-
-
Dividends
88 533
121 320
-
-
withholding
11 331
15 528
-
-
social contributions
15 227
20 867
-
-
surtax
-
-
-
-
total
26 558
36 395
-
-
Income
168 500
168 500
168 500
168 500
Total tax
78 528
83 575
76 877
73 682
After tax
89 972
84 925
91 623
94 818
Living cost
27 997
27 997
27 997
27 997
Free-cash
61 975
56 928
63 626
66 821

Estimated living cost  is ₽27997 per week

₽16237
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2844
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽531
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.
₽8386
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
₽63742
₽59214
₽60547
₽53849
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
-
-
-
168 500
surtax
-
-
-
-
health
-
-
-
7 391
pensions
-
-
-
29 235
social contributions
-
-
-
4 800
income
-
-
-
27 033
other
-
-
-
5 223
total
-
-
-
73 682
Employee
38 874
-
130 093
-
income
2 294
-
25 584
-
surtax
-
-
-
-
social contributions
1 108
-
3 708
-
pensions
4 395
-
9 177
-
total
7 797
-
38 469
-
Employer
38 874
-
130 093
-
pensions
6 386
-
15 426
-
social contributions
117
-
390
-
other
1 341
-
5 130
-
health
2 722
-
12 193
-
unemployment
1 574
-
5 269
-
total
12 140
-
38 408
-
Corporate
117 487
168 500
-
-
income
32 896
47 180
-
-
surtax
-
-
-
-
total
32 896
47 180
-
-
Dividends
84 590
121 320
-
-
withholding
10 828
15 528
-
-
social contributions
14 549
20 867
-
-
surtax
-
-
-
-
total
25 377
36 395
-
-
Income
168 500
168 500
168 500
168 500
Total tax
78 210
83 575
76 877
73 682
After tax
90 290
84 925
91 623
94 818
Living cost
31 076
31 076
31 076
31 076
Free-cash
59 214
53 849
60 547
63 742

Estimated living cost  is ₽31076 per week

₽19595
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2527
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.
₽8427
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
₽50948
₽47298
₽47753
₽41055
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
-
-
-
168 500
surtax
-
-
-
-
health
-
-
-
7 391
pensions
-
-
-
29 235
social contributions
-
-
-
4 800
income
-
-
-
27 033
other
-
-
-
5 223
total
-
-
-
73 682
Employee
56 888
-
130 093
-
income
4 964
-
25 584
-
surtax
-
-
-
-
social contributions
1 620
-
3 708
-
pensions
6 434
-
9 177
-
total
13 018
-
38 469
-
Employer
56 888
-
130 093
-
pensions
9 347
-
15 426
-
social contributions
171
-
390
-
other
1 963
-
5 130
-
health
3 982
-
12 193
-
unemployment
2 305
-
5 269
-
total
17 768
-
38 408
-
Corporate
93 844
168 500
-
-
income
26 276
47 180
-
-
surtax
-
-
-
-
total
26 276
47 180
-
-
Dividends
67 569
121 320
-
-
withholding
8 649
15 528
-
-
social contributions
11 621
20 867
-
-
surtax
-
-
-
-
total
20 270
36 395
-
-
Income
168 500
168 500
168 500
168 500
Total tax
77 332
83 575
76 877
73 682
After tax
91 168
84 925
91 623
94 818
Living cost
43 870
43 870
43 870
43 870
Free-cash
47 298
41 055
47 753
50 948

Estimated living cost  is ₽43870 per week

₽29690
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3589
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽602
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.
₽9989
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
₽160977
₽153143
₽128962
₽154237
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%.

-
-
-
168 500
microenterprise

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

-
-
-
1 685
total
-
-
-
1 685
Employee
7 298
-
168 500
-
income
1 459
-
33 700
-
total
1 459
-
33 700
-
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%.

161 202
168 500
-
-
total
-
-
-
-
Dividends
161 202
168 500
-
-
withholding
8 060
8 425
-
-
total
8 060
8 425
-
-
Income
168 500
168 500
168 500
168 500
Total tax
9 519
8 425
33 700
1 685
After tax
158 981
160 075
134 800
166 815
Living cost
5 838
5 838
5 838
5 838
Free-cash
153 143
154 237
128 962
160 977

Estimated living cost  is ₽5838 per week

₽3618
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽485
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.
₽1574
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
₽157717
₽149271
₽125702
₽150977
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%.

-
-
-
168 500
microenterprise

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

-
-
-
1 685
total
-
-
-
1 685
Employee
11 373
-
168 500
-
income
2 275
-
33 700
-
total
2 275
-
33 700
-
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%.

157 127
168 500
-
-
total
-
-
-
-
Dividends
157 127
168 500
-
-
withholding
7 856
8 425
-
-
total
7 856
8 425
-
-
Income
168 500
168 500
168 500
168 500
Total tax
10 131
8 425
33 700
1 685
After tax
158 369
160 075
134 800
166 815
Living cost
9 098
9 098
9 098
9 098
Free-cash
149 271
150 977
125 702
157 717

Estimated living cost  is ₽9098 per week

₽6157
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽382
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽305
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.
₽2254
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
₽53164
₽63520
₽71283
₽51638
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.

-
-
-
168 500
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.

-
-
-
2 916
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.

-
-
-
6 205
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.

-
-
-
53 029
trade
-
-
-
18 119
total
-
-
-
80 269
Employee

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

45 193
-
168 500
-
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.

3 716
-
53 029
-
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.

205
-
2 916
-
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.

6 205
-
6 205
-
total
10 126
-
62 150
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
123 307
168 500
-
-
trade
17 695
24 180
-
-
income
18 497
25 276
-
-
chamber of commerce
319
384
-
-
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.

1 017
1 391
-
-
total
37 528
51 231
-
-
Dividends
85 779
117 269
-
-
withholding
21 099
28 971
-
-
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.

1 160
1 593
-
-
total
22 259
30 564
-
-
Income
168 500
168 500
168 500
168 500
Total tax
69 913
81 795
62 150
80 269
After tax
98 587
86 705
106 350
88 231
Living cost
35 067
35 067
35 067
35 067
Free-cash
63 520
51 638
71 283
53 164

Estimated living cost  is ₽35067 per week

₽24190
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3773
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽508
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.
₽6595
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
₽58950
₽67508
₽78838
₽57457
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.

-
-
-
168 500
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.

-
-
-
2 916
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.

-
-
-
6 205
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.

-
-
-
53 029
trade
-
-
-
19 888
total
-
-
-
82 038
Employee

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

34 741
-
168 500
-
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.

970
-
53 029
-
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
-
2 916
-
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.

6 205
-
6 205
-
total
7 228
-
62 150
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
133 759
168 500
-
-
trade
21 067
26 539
-
-
income
20 063
25 276
-
-
chamber of commerce
331
379
-
-
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
1 391
-
-
total
42 564
53 585
-
-
Dividends
91 195
114 915
-
-
withholding
22 454
28 384
-
-
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.

1 234
1 562
-
-
total
23 688
29 946
-
-
Income
168 500
168 500
168 500
168 500
Total tax
73 480
83 531
62 150
82 038
After tax
95 020
84 969
106 350
86 462
Living cost
27 512
27 512
27 512
27 512
Free-cash
67 508
57 457
78 838
58 950

Estimated living cost  is ₽27512 per week

₽17306
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3208
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.
₽6484
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
₽49896
₽61186
₽70668
₽48423
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.

-
-
-
168 500
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.

-
-
-
2 916
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.

-
-
-
6 205
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.

-
-
-
53 029
trade
-
-
-
20 772
total
-
-
-
82 922
Employee

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

46 062
-
168 500
-
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.

3 958
-
53 029
-
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.

217
-
2 916
-
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.

6 205
-
6 205
-
total
10 380
-
62 150
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
122 438
168 500
-
-
trade
20 141
27 718
-
-
income
18 366
25 276
-
-
chamber of commerce
312
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.

1 010
1 391
-
-
total
39 829
54 762
-
-
Dividends
82 610
113 737
-
-
withholding
20 306
28 089
-
-
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.

1 117
1 544
-
-
total
21 423
29 633
-
-
Income
168 500
168 500
168 500
168 500
Total tax
71 632
84 395
62 150
82 922
After tax
96 868
84 105
106 350
85 578
Living cost
35 682
35 682
35 682
35 682
Free-cash
61 186
48 423
70 668
49 896

Estimated living cost  is ₽35682 per week

₽23864
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3763
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽533
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.
₽7522
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
₽43084
₽56359
₽64740
₽41627
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.

-
-
-
168 500
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.

-
-
-
2 916
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.

-
-
-
6 205
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.

-
-
-
53 029
trade
-
-
-
21 656
total
-
-
-
83 806
Employee

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

54 587
-
168 500
-
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.

6 419
-
53 029
-
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.

353
-
2 916
-
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.

6 205
-
6 205
-
total
12 977
-
62 150
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
113 913
168 500
-
-
trade
19 536
28 897
-
-
income
17 087
25 276
-
-
chamber of commerce
298
376
-
-
surtax

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

939
1 391
-
-
total
37 860
55 940
-
-
Dividends
76 053
112 560
-
-
withholding
18 667
27 794
-
-
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.

1 027
1 529
-
-
total
19 694
29 323
-
-
Income
168 500
168 500
168 500
168 500
Total tax
70 531
85 263
62 150
83 806
After tax
97 969
83 237
106 350
84 694
Living cost
41 610
41 610
41 610
41 610
Free-cash
56 359
41 627
64 740
43 084

Estimated living cost  is ₽41610 per week

₽30390
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3328
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.
₽7351
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
₽59223
₽82696
₽53669
₽85586
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
-
-
-
168 500
surtax
-
-
-
7 624
unemployment
-
-
-
207
health
-
-
-
8 606
pensions
-
-
-
24 245
income
-
-
-
48 194
other
-
-
-
-
total
-
-
-
88 876
Employee
30 588
-
142 983
-
unemployment
2 129
-
8 437
-
other
-
-
-
-
income
5 128
-
42 761
-
surtax
109
-
6 538
-
pensions
2 041
-
8 086
-
health
781
-
3 091
-
total
10 188
-
68 913
-
Employer
30 588
-
142 983
-
pensions
4 078
-
16 159
-
other
-
-
-
-
health
1 391
-
5 516
-
unemployment
970
-
3 842
-
total
6 439
-
25 517
-
Corporate
131 472
168 500
-
-
income
34 182
43 810
-
-
total
34 182
43 810
-
-
Dividends
97 290
124 690
-
-
withholding
14 594
18 703
-
-
total
14 594
18 703
-
-
Income
168 500
168 500
168 500
168 500
Total tax
65 403
62 513
94 430
88 876
After tax
103 097
105 987
74 070
79 624
Living cost
20 401
20 401
20 401
20 401
Free-cash
82 696
85 586
53 669
59 223

Estimated living cost  is ₽20401 per week

₽12317
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1774
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽474
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.
₽5838
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
₽59581
₽83117
₽54027
₽85944
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
-
-
-
168 500
surtax
-
-
-
7 624
unemployment
-
-
-
207
health
-
-
-
8 606
pensions
-
-
-
24 245
income
-
-
-
48 194
other
-
-
-
-
total
-
-
-
88 876
Employee
30 037
-
142 983
-
unemployment
2 091
-
8 437
-
other
-
-
-
-
income
5 035
-
42 761
-
surtax
98
-
6 538
-
pensions
2 003
-
8 086
-
health
767
-
3 091
-
total
9 994
-
68 913
-
Employer
30 037
-
142 983
-
pensions
4 004
-
16 159
-
other
-
-
-
-
health
1 367
-
5 516
-
unemployment
951
-
3 842
-
total
6 322
-
25 517
-
Corporate
132 141
168 500
-
-
income
34 356
43 810
-
-
total
34 356
43 810
-
-
Dividends
97 785
124 690
-
-
withholding
14 668
18 703
-
-
total
14 668
18 703
-
-
Income
168 500
168 500
168 500
168 500
Total tax
65 340
62 513
94 430
88 876
After tax
103 160
105 987
74 070
79 624
Living cost
20 043
20 043
20 043
20 043
Free-cash
83 117
85 944
54 027
59 581

Estimated living cost  is ₽20043 per week

₽12255
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1849
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽462
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.
₽5476
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
₽98543
₽76863
₽79495
₽76486
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
-
-
-
168 500
unemployment
-
-
-
2 527
health
-
-
-
11 795
pensions
-
-
-
16 850
income
-
-
-
20 599
total
-
-
-
51 771
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.

26 252
10 448
141 004
-
unemployment
394
157
2 115
-
income
3 209
1 277
17 238
-
pensions
2 625
1 045
14 100
-
health
1 838
731
9 870
-
total
8 066
3 210
43 323
-
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.

26 252
10 448
141 004
-
pensions
5 119
2 037
27 496
-
total
5 119
2 037
27 496
-
Corporate
137 128
156 015
-
-
income
12 342
14 041
-
-
total
12 342
14 041
-
-
Dividends
124 787
141 973
-
-
withholding
23 710
26 975
-
-
social contributions
24 214
27 565
-
-
total
47 924
54 540
-
-
Income
168 500
168 500
168 500
168 500
Total tax
73 451
73 828
70 819
51 771
After tax
95 049
94 672
97 681
116 729
Living cost
18 186
18 186
18 186
18 186
Free-cash
76 863
76 486
79 495
98 543

Estimated living cost  is ₽18186 per week

₽12411
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1488
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽363
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.
₽3924
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
₽53977
₽60485
₽54880
₽61216
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
-
-
-
168 500
national
-
-
-
29 993
pensions
-
-
-
20 220
social contributions
-
-
-
1 811
municipal
-
-
-
18 571
total
-
-
-
70 595
Employee
68 096
-
145 667
-
municipal
8 411
-
19 224
-
national
13 034
-
31 422
-
pensions
2 724
-
5 827
-
total
24 169
-
56 473
-
Employer
68 096
-
145 667
-
pensions
5 448
-
11 653
-
social contributions
732
-
1 566
-
total
6 180
-
13 219
-
Corporate
89 729
168 500
-
-
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%.

17 946
33 700
-
-
total
17 946
33 700
-
-
Dividends
71 784
134 800
-
-
withholding
15 792
29 656
-
-
total
15 792
29 656
-
-
Income
168 500
168 500
168 500
168 500
Total tax
64 087
63 356
69 692
70 595
After tax
104 413
105 144
98 808
97 905
Living cost
43 928
43 928
43 928
43 928
Free-cash
60 485
61 216
54 880
53 977

Estimated living cost  is ₽43928 per week

₽29857
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4083
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽657
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.
₽9330
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
₽36063
₽68214
₽36063
₽66209
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
-
-
-
168 500
social contributions
-
-
-
28 309
income
-
-
-
52 387
total
-
-
-
80 696
Employee
71 049
-
168 500
-
social contributions
5 903
-
28 309
-
income
13 407
-
52 387
-
total
19 310
-
80 696
-
Employer
71 049
-
168 500
-
total
-
-
-
-
Corporate
97 451
168 500
-
-
income
12 181
21 063
-
-
total
12 181
21 063
-
-
Dividends
85 270
147 437
-
-
withholding
17 054
29 487
-
-
total
17 054
29 487
-
-
Income
168 500
168 500
168 500
168 500
Total tax
48 545
50 550
80 696
80 696
After tax
119 955
117 950
87 804
87 804
Living cost
51 741
51 741
51 741
51 741
Free-cash
68 214
66 209
36 063
36 063

Estimated living cost  is ₽51741 per week

₽39363
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4216
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽495
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.
₽7667
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
₽41706
₽46832
₽34095
₽51574
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
-
-
-
168 500
national
-
-
-
42 130
regional
-
-
-
1 998
social contributions
-
-
-
43 338
municipal
-
-
-
1 001
total
-
-
-
88 467
Employee
80 724
-
168 500
-
municipal
427
-
893
-
national
13 988
-
36 602
-
social contributions
27 220
-
56 819
-
regional
762
-
1 764
-
total
42 397
-
96 078
-
Employer
80 724
-
168 500
-
total
-
-
-
-
Corporate
87 776
168 500
-
-
nationa
21 067
40 441
-
-
municipal
3 423
6 572
-
-
total
24 490
47 013
-
-
Dividends
63 286
121 487
-
-
withholding
16 454
31 586
-
-
total
16 454
31 586
-
-
Income
168 500
168 500
168 500
168 500
Total tax
83 341
78 599
96 078
88 467
After tax
85 159
89 901
72 422
80 033
Living cost
38 327
38 327
38 327
38 327
Free-cash
46 832
51 574
34 095
41 706

Estimated living cost  is ₽38327 per week

₽26717
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2513
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽588
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.
₽8508
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
₽55021
₽62084
₽47451
₽64099
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
-
-
-
168 500
national
-
-
-
42 130
regional
-
-
-
2 542
social contributions
-
-
-
43 338
municipal
-
-
-
1 001
total
-
-
-
89 011
Employee
50 385
-
168 500
-
municipal
267
-
893
-
national
7 982
-
36 602
-
social contributions
16 990
-
56 819
-
regional
678
-
2 267
-
total
25 917
-
96 581
-
Employer
50 385
-
168 500
-
total
-
-
-
-
Corporate
118 115
168 500
-