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
₽ 169500
per

Your estimated
City
free-cash

Andorra , Andorra
₽97199
₽122194
₽101706
₽125245
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
-
-
-
169 500
social contributions
-
-
-
37 291
income
-
-
-
7 705
total
-
-
-
44 996
Employee
29 203
-
146 753
-
social contributions
1 898
-
9 539
-
income
-
-
8 205
-
total
1 898
-
17 744
-
Employer
29 203
-
146 753
-
social contributions
4 527
-
22 745
-
total
4 527
-
22 745
-
Corporate
135 771
169 500
-
-
income
13 576
16 950
-
-
total
13 576
16 950
-
-
Dividends
122 194
152 550
-
-
total
-
-
-
-
Income
169 500
169 500
169 500
169 500
Total tax
20 001
16 950
40 489
44 996
After tax
149 499
152 550
129 011
124 504
Living cost
27 305
27 305
27 305
27 305
Free-cash
122 194
125 245
101 706
97 199

Estimated living cost  is ₽27305 per week

₽17655
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.
₽7078
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
₽58223
₽64364
₽15870
₽64809
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
-
-
-
169 500
surtax
-
-
-
-
unemployment
-
-
-
5 571
health
-
-
-
8 117
chamber of commerce
-
-
-
677
pensions
-
-
-
19 632
income
-
-
-
48 300
total
-
-
-
82 297
Employee
39 707
36 199
136 726
-
unemployment
1 191
1 086
3 184
-
other
396
362
1 062
-
income
3 537
2 670
39 338
-
pensions
4 066
3 706
10 867
-
health
1 536
1 401
4 106
-
total
10 726
9 225
58 557
-
Employer
39 707
36 199
136 726
-
pensions
4 983
4 544
13 318
-
surtax
-
-
-
-
payroll
1 191
1 086
4 103
-
other
1 886
1 719
6 233
-
health
1 501
1 369
4 011
-
accident
515
471
1 379
-
unemployment
1 191
1 086
3 184
-
chamber of commerce
159
145
546
-
total
11 426
10 420
32 774
-
Corporate
118 366
122 882
133 278
-
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.

29 592
30 721
33 319
-
total
29 592
30 721
33 319
-
Dividends
88 774
92 161
-
-
withholding
24 412
25 345
-
-
total
24 412
25 345
-
-
Income
169 500
169 500
169 500
169 500
Total tax
76 156
75 711
124 650
82 297
After tax
93 344
93 789
44 850
87 203
Living cost
28 980
28 980
28 980
28 980
Free-cash
64 364
64 809
15 870
58 223

Estimated living cost  is ₽28980 per week

₽17384
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.
₽8119
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
₽55017
₽60281
₽12797
₽61686
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
-
-
-
169 500
surtax
-
-
-
179
unemployment
-
-
-
5 571
health
-
-
-
8 117
chamber of commerce
-
-
-
677
pensions
-
-
-
19 632
income
-
-
-
48 300
total
-
-
-
82 476
Employee
45 396
36 199
136 557
-
unemployment
1 362
1 086
3 184
-
other
453
362
1 062
-
income
5 168
2 670
39 257
-
pensions
4 649
3 706
10 867
-
health
1 757
1 401
4 106
-
total
13 389
9 225
58 476
-
Employer
45 396
36 199
136 557
-
pensions
5 697
4 544
13 318
-
surtax
179
179
179
-
payroll
1 362
1 086
4 097
-
other
2 156
1 719
6 228
-
health
1 715
1 369
4 011
-
accident
590
471
1 379
-
unemployment
1 362
1 086
3 184
-
chamber of commerce
181
145
546
-
total
13 242
10 599
32 942
-
Corporate
110 862
122 703
133 109
-
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.

27 715
30 676
33 278
-
total
27 715
30 676
33 278
-
Dividends
83 147
92 026
-
-
withholding
22 866
25 307
-
-
total
22 866
25 307
-
-
Income
169 500
169 500
169 500
169 500
Total tax
77 212
75 807
124 696
82 476
After tax
92 288
93 693
44 804
87 024
Living cost
32 007
32 007
32 007
32 007
Free-cash
60 281
61 686
12 797
55 017

Estimated living cost  is ₽32007 per week

₽21347
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.
₽7404
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
₽40426
₽48033
₽26025
₽61658
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
-
-
-
169 500
national
-
-
-
64 495
communal

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

-
-
-
8 812
social contributions
-
-
-
22 647
total
-
-
-
95 954
Employee

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

64 975
-
131 284
-
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
-
1 143
-
national
19 976
-
48 131
-
communal

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

3 389
-
6 847
-
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
-
9 846
-
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
-
6 171
-
total
31 856
-
72 138
-
Employer

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

64 975
-
131 284
-
surtax
7 367
-
14 887
-
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
-
11 632
-
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.

3 996
-
8 074
-
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
-
1 707
-
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
-
1 917
-
total
18 913
-
38 217
-
Corporate
85 611
169 500
-
-
income
17 122
33 900
-
-
surtax
343
677
-
-
total
17 465
34 577
-
-
Dividends
68 146
134 923
-
-
withholding

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

20 113
40 145
-
-
total
20 113
40 145
-
-
Income
169 500
169 500
169 500
169 500
Total tax
88 347
74 722
110 355
95 954
After tax
81 153
94 778
59 145
73 546
Living cost
33 120
33 120
33 120
33 120
Free-cash
48 033
61 658
26 025
40 426

Estimated living cost  is ₽33120 per week

₽21334
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
₽119977
₽123762
₽126728
₽129297
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
-
-
-
169 500
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
-
-
-
25 425
total
-
-
-
33 897
Employee
20 691
-
163 275
-
accident

We are using the highest rate at 1.1%.

227
-
349
-
income
2 069
-
16 327
-
pensions

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

1 816
-
2 786
-
health
952
-
1 460
-
total
5 064
-
20 922
-
Employer
20 691
-
163 275
-
pensions

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

2 280
-
3 496
-
health
1 428
-
2 189
-
accident

We are using the highest rate at 1.1%.

227
-
349
-
unemployment
124
-
190
-
total
4 059
-
6 224
-
Corporate
144 749
169 500
-
-
income
14 475
16 950
-
-
total
14 475
16 950
-
-
Dividends
130 275
152 550
-
-
withholding
6 514
7 627
-
-
total
6 514
7 627
-
-
Income
169 500
169 500
169 500
169 500
Total tax
30 112
24 577
27 146
33 897
After tax
139 388
144 923
142 354
135 603
Living cost
15 626
15 626
15 626
15 626
Free-cash
123 762
129 297
126 728
119 977

Estimated living cost  is ₽15626 per week

₽10335
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.
₽4024
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
₽123693
₽128793
₽130444
₽133013
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
-
-
-
169 500
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
-
-
-
25 425
total
-
-
-
33 897
Employee
15 770
-
163 275
-
accident

We are using the highest rate at 1.1%.

174
-
349
-
income
1 577
-
16 327
-
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
-
20 922
-
Employer
15 770
-
163 275
-
pensions

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

1 738
-
3 496
-
health
1 088
-
2 189
-
accident

We are using the highest rate at 1.1%.

174
-
349
-
unemployment
94
-
190
-
total
3 094
-
6 224
-
Corporate
150 635
169 500
-
-
income
15 063
16 950
-
-
total
15 063
16 950
-
-
Dividends
135 572
152 550
-
-
withholding
6 779
7 627
-
-
total
6 779
7 627
-
-
Income
169 500
169 500
169 500
169 500
Total tax
28 797
24 577
27 146
33 897
After tax
140 703
144 923
142 354
135 603
Living cost
11 910
11 910
11 910
11 910
Free-cash
128 793
133 013
130 444
123 693

Estimated living cost  is ₽11910 per week

₽6953
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
₽94347
₽97647
₽92881
₽102590
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
-
-
-
169 500
health
-
-
-
4 322
social contributions
-
-
-
14 697
income
-
-
-
35 103
total
-
-
-
54 122
Employee
69 848
69 848
158 744
-
income
7 605
6 466
34 314
-
social contributions
2 641
5 797
7 819
-
health
541
1 188
2 699
-
total
10 787
13 451
44 832
-
Employer
69 848
69 848
158 744
-
social contributions
2 641
5 797
7 819
-
health
588
1 293
2 937
-
total
3 229
7 090
10 756
-
Corporate
134 453
92 562
-
-
income
16 807
11 570
-
-
total
16 807
11 570
-
-
Dividends
117 646
80 992
-
-
withholding
19 999
13 768
-
-
total
19 999
13 768
-
-
Income
169 500
169 500
169 500
169 500
Total tax
50 822
45 879
55 588
54 122
After tax
118 678
123 621
113 912
115 378
Living cost
21 031
21 031
21 031
21 031
Free-cash
97 647
102 590
92 881
94 347

Estimated living cost  is ₽21031 per week

₽12604
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.
₽5899
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
₽85915
₽90392
₽84449
₽94158
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
-
-
-
169 500
health
-
-
-
4 322
social contributions
-
-
-
14 697
income
-
-
-
35 103
total
-
-
-
54 122
Employee
69 848
69 848
158 744
-
income
7 335
6 466
34 314
-
social contributions
3 394
5 797
7 819
-
health
695
1 188
2 699
-
total
11 424
13 451
44 832
-
Employer
69 848
69 848
158 744
-
social contributions
3 394
5 797
7 819
-
health
757
1 293
2 937
-
total
4 151
7 090
10 756
-
Corporate
124 463
92 562
-
-
income
15 557
11 570
-
-
total
15 557
11 570
-
-
Dividends
108 906
80 992
-
-
withholding
18 513
13 768
-
-
total
18 513
13 768
-
-
Income
169 500
169 500
169 500
169 500
Total tax
49 645
45 879
55 588
54 122
After tax
119 855
123 621
113 912
115 378
Living cost
29 463
29 463
29 463
29 463
Free-cash
90 392
94 158
84 449
85 915

Estimated living cost  is ₽29463 per week

₽20141
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
₽77061
₽88230
₽69927
₽95716
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
-
-
-
169 500
health
-
-
-
22 883
social contributions
-
-
-
30 197
income
-
-
-
17 463
solidarity contribution
-
-
-
911
total
-
-
-
71 454
Employee
30 860
-
131 786
-
income
3 703
-
16 091
-
social contributions
2 006
-
6 722
-
health
4 166
-
17 791
-
solidarity contribution
-
-
270
-
total
9 875
-
40 874
-
Employer
30 860
-
131 786
-
social contributions
7 715
-
25 853
-
health
2 777
-
11 861
-
total
10 492
-
37 714
-
Corporate
128 147
169 500
-
-
income
24 348
32 205
-
-
total
24 348
32 205
-
-
Dividends
103 799
137 295
-
-
withholding
15 570
20 594
-
-
total
15 570
20 594
-
-
Income
169 500
169 500
169 500
169 500
Total tax
60 285
52 799
78 588
71 454
After tax
109 215
116 701
90 912
98 046
Living cost
20 985
20 985
20 985
20 985
Free-cash
88 230
95 716
69 927
77 061

Estimated living cost  is ₽20985 per week

₽14576
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1493
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽413
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.
₽4503
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
₽72187
₽81617
₽65053
₽90842
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
-
-
-
169 500
health
-
-
-
22 883
social contributions
-
-
-
30 197
income
-
-
-
17 463
solidarity contribution
-
-
-
911
total
-
-
-
71 454
Employee
38 028
-
131 786
-
income
4 563
-
16 091
-
social contributions
2 472
-
6 722
-
health
5 134
-
17 791
-
solidarity contribution
-
-
270
-
total
12 169
-
40 874
-
Employer
38 028
-
131 786
-
social contributions
9 507
-
25 853
-
health
3 422
-
11 861
-
total
12 929
-
37 714
-
Corporate
118 543
169 500
-
-
income
22 523
32 205
-
-
total
22 523
32 205
-
-
Dividends
96 019
137 295
-
-
withholding
14 403
20 594
-
-
total
14 403
20 594
-
-
Income
169 500
169 500
169 500
169 500
Total tax
62 024
52 799
78 588
71 454
After tax
107 476
116 701
90 912
98 046
Living cost
25 859
25 859
25 859
25 859
Free-cash
81 617
90 842
65 053
72 187

Estimated living cost  is ₽25859 per week

₽19230
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1433
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽447
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.
₽4749
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
₽55570
-₽28991
-₽28991
-₽28991
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
-
-
-
169 500
national
-
-
-
20 192
pensions
-
-
-
790
municipal
-
-
-
35 576
labour market
-
-
-
13 497
total
-
-
-
70 055
Employee
185 187
185 187
185 187
-
municipal
39 434
39 434
39 434
-
national
22 624
22 624
22 624
-
pensions
263
263
263
-
labour market
14 794
14 794
14 794
-
total
77 115
77 115
77 115
-
Employer
185 187
185 187
185 187
-
pensions
526
526
526
-
labour market
14 815
14 815
14 815
-
municipal
39 497
39 497
39 497
-
national
22 663
22 663
22 663
-
total
77 501
77 501
77 501
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
169 500
169 500
169 500
169 500
Total tax
154 616
154 616
154 616
70 055
After tax
14 884
14 884
14 884
99 445
Living cost
43 875
43 875
43 875
43 875
Free-cash
-28 991
-28 991
-28 991
55 570

Estimated living cost  is ₽43875 per week

₽30029
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
₽68912
₽108017
₽75756
₽113660
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
-
-
-
169 500
health
-
-
-
22 035
pensions
-
-
-
33 900
income
-
-
-
22 713
total
-
-
-
78 648
Employee
25 769
-
126 681
-
unemployment
412
-
2 027
-
income
2 901
-
24 424
-
pensions
515
-
2 534
-
total
3 828
-
28 985
-
Employer
25 769
-
126 681
-
pensions
5 154
-
25 336
-
health
3 349
-
16 469
-
unemployment
207
-
1 014
-
total
8 710
-
42 819
-
Corporate
135 021
169 500
-
-
income
27 005
33 900
-
-
total
27 005
33 900
-
-
Dividends
108 016
135 600
-
-
total
-
-
-
-
Income
169 500
169 500
169 500
169 500
Total tax
39 543
33 900
71 804
78 648
After tax
129 957
135 600
97 696
90 852
Living cost
21 940
21 940
21 940
21 940
Free-cash
108 017
113 660
75 756
68 912

Estimated living cost  is ₽21940 per week

₽15049
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.
₽5144
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
₽73071
₽73261
₽53440
₽70748
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

-
-
-
169 500
national
-
-
-
29 215
health
-
-
-
2 231
municipal
-
-
-
30 109
total
-
-
-
61 555
Employee
47 791
-
142 592
-
unemployment
717
-
2 139
-
municipal
7 828
-
23 221
-
national
789
-
17 475
-
pensions
3 225
-
9 626
-
health
357
-
1 817
-
total
12 916
-
54 278
-
Employer
47 791
-
142 592
-
pensions
8 291
-
24 740
-
health
367
-
1 098
-
accident
48
-
143
-
unemployment
310
-
927
-
total
9 016
-
26 908
-
Corporate
112 692
169 500
-
-
income
22 538
33 900
-
-
total
22 538
33 900
-
-
Dividends

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

67 615
101 700
-
-
municipal
12 172
18 307
-
-
national
4 723
11 671
-
-
total
16 895
29 978
-
-
Income
169 500
169 500
169 500
169 500
Total tax
61 365
63 878
81 186
61 555
After tax
108 135
105 622
88 314
107 945
Living cost
34 874
34 874
34 874
34 874
Free-cash
73 261
70 748
53 440
73 071

Estimated living cost  is ₽34874 per week

₽22780
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
₽67365
₽62480
₽64063
₽57429
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
-
-
-
169 500
surtax
-
-
-
-
health
-
-
-
7 464
pensions
-
-
-
29 318
social contributions
-
-
-
4 830
income
-
-
-
27 270
other
-
-
-
5 254
total
-
-
-
74 136
Employee
34 703
-
130 811
-
income
1 789
-
25 773
-
surtax
-
-
-
-
social contributions
989
-
3 727
-
pensions
3 925
-
9 250
-
total
6 703
-
38 750
-
Employer
34 703
-
130 811
-
pensions
5 702
-
15 544
-
social contributions
103
-
393
-
other
1 198
-
5 169
-
health
2 429
-
12 285
-
unemployment
1 405
-
5 297
-
total
10 837
-
38 688
-
Corporate
123 960
169 500
-
-
income
34 708
47 461
-
-
surtax
-
-
-
-
total
34 708
47 461
-
-
Dividends
89 252
122 039
-
-
withholding
11 423
15 621
-
-
social contributions
15 350
20 990
-
-
surtax
-
-
-
-
total
26 773
36 611
-
-
Income
169 500
169 500
169 500
169 500
Total tax
79 021
84 072
77 438
74 136
After tax
90 479
85 428
92 062
95 364
Living cost
27 999
27 999
27 999
27 999
Free-cash
62 480
57 429
64 063
67 365

Estimated living cost  is ₽27999 per week

₽16238
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
₽64286
₽59714
₽60984
₽54350
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
-
-
-
169 500
surtax
-
-
-
-
health
-
-
-
7 464
pensions
-
-
-
29 318
social contributions
-
-
-
4 830
income
-
-
-
27 270
other
-
-
-
5 254
total
-
-
-
74 136
Employee
38 876
-
130 811
-
income
2 294
-
25 773
-
surtax
-
-
-
-
social contributions
1 108
-
3 727
-
pensions
4 396
-
9 250
-
total
7 798
-
38 750
-
Employer
38 876
-
130 811
-
pensions
6 387
-
15 544
-
social contributions
117
-
393
-
other
1 341
-
5 169
-
health
2 722
-
12 285
-
unemployment
1 574
-
5 297
-
total
12 141
-
38 688
-
Corporate
118 483
169 500
-
-
income
33 176
47 461
-
-
surtax
-
-
-
-
total
33 176
47 461
-
-
Dividends
85 307
122 039
-
-
withholding
10 920
15 621
-
-
social contributions
14 673
20 990
-
-
surtax
-
-
-
-
total
25 593
36 611
-
-
Income
169 500
169 500
169 500
169 500
Total tax
78 708
84 072
77 438
74 136
After tax
90 792
85 428
92 062
95 364
Living cost
31 078
31 078
31 078
31 078
Free-cash
59 714
54 350
60 984
64 286

Estimated living cost  is ₽31078 per week

₽19596
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.
₽8428
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
₽51492
₽47801
₽48190
₽41556
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
-
-
-
169 500
surtax
-
-
-
-
health
-
-
-
7 464
pensions
-
-
-
29 318
social contributions
-
-
-
4 830
income
-
-
-
27 270
other
-
-
-
5 254
total
-
-
-
74 136
Employee
56 892
-
130 811
-
income
4 964
-
25 773
-
surtax
-
-
-
-
social contributions
1 620
-
3 727
-
pensions
6 435
-
9 250
-
total
13 019
-
38 750
-
Employer
56 892
-
130 811
-
pensions
9 348
-
15 544
-
social contributions
171
-
393
-
other
1 963
-
5 169
-
health
3 982
-
12 285
-
unemployment
2 305
-
5 297
-
total
17 769
-
38 688
-
Corporate
94 839
169 500
-
-
income
26 555
47 461
-
-
surtax
-
-
-
-
total
26 555
47 461
-
-
Dividends
68 284
122 039
-
-
withholding
8 740
15 621
-
-
social contributions
11 744
20 990
-
-
surtax
-
-
-
-
total
20 484
36 611
-
-
Income
169 500
169 500
169 500
169 500
Total tax
77 827
84 072
77 438
74 136
After tax
91 673
85 428
92 062
95 364
Living cost
43 872
43 872
43 872
43 872
Free-cash
47 801
41 556
48 190
51 492

Estimated living cost  is ₽43872 per week

₽29692
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
₽161958
₽154082
₽129753
₽155178
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%.

-
-
-
169 500
microenterprise

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

-
-
-
1 695
total
-
-
-
1 695
Employee
7 308
-
169 500
-
income
1 461
-
33 900
-
total
1 461
-
33 900
-
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%.

162 192
169 500
-
-
total
-
-
-
-
Dividends
162 192
169 500
-
-
withholding
8 110
8 475
-
-
total
8 110
8 475
-
-
Income
169 500
169 500
169 500
169 500
Total tax
9 571
8 475
33 900
1 695
After tax
159 929
161 025
135 600
167 805
Living cost
5 847
5 847
5 847
5 847
Free-cash
154 082
155 178
129 753
161 958

Estimated living cost  is ₽5847 per week

₽3623
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽486
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽161
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.
₽1577
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
₽158694
₽150205
₽126489
₽151914
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%.

-
-
-
169 500
microenterprise

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

-
-
-
1 695
total
-
-
-
1 695
Employee
11 389
-
169 500
-
income
2 278
-
33 900
-
total
2 278
-
33 900
-
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%.

158 111
169 500
-
-
total
-
-
-
-
Dividends
158 111
169 500
-
-
withholding
7 906
8 475
-
-
total
7 906
8 475
-
-
Income
169 500
169 500
169 500
169 500
Total tax
10 184
8 475
33 900
1 695
After tax
159 316
161 025
135 600
167 805
Living cost
9 111
9 111
9 111
9 111
Free-cash
150 205
151 914
126 489
158 694

Estimated living cost  is ₽9111 per week

₽6166
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.
₽306
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.
₽2257
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
₽53575
₽64030
₽71838
₽52148
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.

-
-
-
169 500
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.

-
-
-
2 939
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.

-
-
-
6 206
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.

-
-
-
53 448
trade
-
-
-
18 263
total
-
-
-
80 856
Employee

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

45 196
-
169 500
-
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
-
53 448
-
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
-
2 939
-
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.

6 206
-
6 206
-
total
10 127
-
62 593
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
124 304
169 500
-
-
trade
17 838
24 323
-
-
income
18 646
25 426
-
-
chamber of commerce
321
386
-
-
surtax

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

1 026
1 398
-
-
total
37 831
51 533
-
-
Dividends
86 473
117 968
-
-
withholding
21 273
29 147
-
-
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.

1 170
1 603
-
-
total
22 443
30 750
-
-
Income
169 500
169 500
169 500
169 500
Total tax
70 401
82 283
62 593
80 856
After tax
99 099
87 217
106 907
88 644
Living cost
35 069
35 069
35 069
35 069
Free-cash
64 030
52 148
71 838
53 575

Estimated living cost  is ₽35069 per week

₽24192
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.
₽509
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽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
₽59350
₽68007
₽79394
₽57962
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.

-
-
-
169 500
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.

-
-
-
2 939
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.

-
-
-
6 206
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.

-
-
-
53 448
trade
-
-
-
20 044
total
-
-
-
82 637
Employee

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

34 743
-
169 500
-
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
-
53 448
-
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
-
2 939
-
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.

6 206
-
6 206
-
total
7 229
-
62 593
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
134 757
169 500
-
-
trade
21 225
26 696
-
-
income
20 213
25 426
-
-
chamber of commerce
331
381
-
-
surtax

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

1 112
1 398
-
-
total
42 881
53 901
-
-
Dividends
91 876
115 599
-
-
withholding
22 625
28 554
-
-
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.

1 245
1 570
-
-
total
23 870
30 124
-
-
Income
169 500
169 500
169 500
169 500
Total tax
73 980
84 025
62 593
82 637
After tax
95 520
85 475
106 907
86 863
Living cost
27 513
27 513
27 513
27 513
Free-cash
68 007
57 962
79 394
59 350

Estimated living cost  is ₽27513 per week

₽17307
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.
₽6485
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
₽50288
₽61682
₽71223
₽48918
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.

-
-
-
169 500
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.

-
-
-
2 939
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.

-
-
-
6 206
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.

-
-
-
53 448
trade
-
-
-
20 935
total
-
-
-
83 528
Employee

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

46 065
-
169 500
-
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
-
53 448
-
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
-
2 939
-
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.

6 206
-
6 206
-
total
10 381
-
62 593
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
123 435
169 500
-
-
trade
20 304
27 882
-
-
income
18 515
25 426
-
-
chamber of commerce
314
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.

1 019
1 398
-
-
total
40 152
55 085
-
-
Dividends
83 283
114 415
-
-
withholding
20 475
28 258
-
-
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.

1 126
1 555
-
-
total
21 601
29 813
-
-
Income
169 500
169 500
169 500
169 500
Total tax
72 134
84 898
62 593
83 528
After tax
97 366
84 602
106 907
85 972
Living cost
35 684
35 684
35 684
35 684
Free-cash
61 682
48 918
71 223
50 288

Estimated living cost  is ₽35684 per week

₽23866
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.
₽7523
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
₽43468
₽56850
₽65295
₽42117
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.

-
-
-
169 500
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.

-
-
-
2 939
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.

-
-
-
6 206
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.

-
-
-
53 448
trade
-
-
-
21 827
total
-
-
-
84 420
Employee

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

54 591
-
169 500
-
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
-
53 448
-
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
-
2 939
-
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.

6 206
-
6 206
-
total
12 978
-
62 593
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
114 909
169 500
-
-
trade
19 706
29 070
-
-
income
17 236
25 426
-
-
chamber of commerce
300
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.

948
1 398
-
-
total
38 190
56 270
-
-
Dividends
76 719
113 231
-
-
withholding
18 834
27 963
-
-
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.

1 036
1 538
-
-
total
19 870
29 501
-
-
Income
169 500
169 500
169 500
169 500
Total tax
71 038
85 771
62 593
84 420
After tax
98 462
83 729
106 907
85 080
Living cost
41 612
41 612
41 612
41 612
Free-cash
56 850
42 117
65 295
43 468

Estimated living cost  is ₽41612 per week

₽30392
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3329
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.
₽7352
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
₽59680
₽83323
₽54130
₽86212
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
-
-
-
169 500
surtax
-
-
-
7 714
unemployment
-
-
-
207
health
-
-
-
8 607
pensions
-
-
-
24 247
income
-
-
-
48 642
other
-
-
-
-
total
-
-
-
89 417
Employee
30 590
-
143 981
-
unemployment
2 129
-
8 438
-
other
-
-
-
-
income
5 128
-
43 208
-
surtax
109
-
6 626
-
pensions
2 041
-
8 086
-
health
781
-
3 091
-
total
10 188
-
69 449
-
Employer
30 590
-
143 981
-
pensions
4 078
-
16 160
-
other
-
-
-
-
health
1 391
-
5 516
-
unemployment
970
-
3 842
-
total
6 439
-
25 518
-
Corporate
132 470
169 500
-
-
income
34 443
44 070
-
-
total
34 443
44 070
-
-
Dividends
98 027
125 430
-
-
withholding
14 704
18 815
-
-
total
14 704
18 815
-
-
Income
169 500
169 500
169 500
169 500
Total tax
65 774
62 885
94 967
89 417
After tax
103 726
106 615
74 533
80 083
Living cost
20 403
20 403
20 403
20 403
Free-cash
83 323
86 212
54 130
59 680

Estimated living cost  is ₽20403 per week

₽12318
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
₽60039
₽83746
₽54489
₽86571
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
-
-
-
169 500
surtax
-
-
-
7 714
unemployment
-
-
-
207
health
-
-
-
8 607
pensions
-
-
-
24 247
income
-
-
-
48 642
other
-
-
-
-
total
-
-
-
89 417
Employee
30 039
-
143 981
-
unemployment
2 091
-
8 438
-
other
-
-
-
-
income
5 035
-
43 208
-
surtax
98
-
6 626
-
pensions
2 003
-
8 086
-
health
767
-
3 091
-
total
9 994
-
69 449
-
Employer
30 039
-
143 981
-
pensions
4 004
-
16 160
-
other
-
-
-
-
health
1 367
-
5 516
-
unemployment
952
-
3 842
-
total
6 323
-
25 518
-
Corporate
133 138
169 500
-
-
income
34 615
44 070
-
-
total
34 615
44 070
-
-
Dividends
98 523
125 430
-
-
withholding
14 778
18 815
-
-
total
14 778
18 815
-
-
Income
169 500
169 500
169 500
169 500
Total tax
65 710
62 885
94 967
89 417
After tax
103 790
106 615
74 533
80 083
Living cost
20 044
20 044
20 044
20 044
Free-cash
83 746
86 571
54 489
60 039

Estimated living cost  is ₽20044 per week

₽12256
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1850
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
₽99283
₽77469
₽80121
₽77092
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
-
-
-
169 500
unemployment
-
-
-
2 542
health
-
-
-
11 865
pensions
-
-
-
16 950
income
-
-
-
20 721
total
-
-
-
52 078
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.

26 185
10 421
141 841
-
unemployment
393
156
2 128
-
income
3 201
1 274
17 340
-
pensions
2 618
1 042
14 184
-
health
1 833
729
9 929
-
total
8 045
3 201
43 581
-
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.

26 185
10 421
141 841
-
pensions
5 106
2 032
27 659
-
total
5 106
2 032
27 659
-
Corporate
138 210
157 047
-
-
income
12 439
14 134
-
-
total
12 439
14 134
-
-
Dividends
125 771
142 913
-
-
withholding
23 896
27 153
-
-
social contributions
24 406
27 749
-
-
total
48 302
54 902
-
-
Income
169 500
169 500
169 500
169 500
Total tax
73 892
74 269
71 240
52 078
After tax
95 608
95 231
98 260
117 422
Living cost
18 139
18 139
18 139
18 139
Free-cash
77 469
77 092
80 121
99 283

Estimated living cost  is ₽18139 per week

₽12379
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1484
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽362
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.
₽3914
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
₽54454
₽61078
₽55364
₽61810
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
-
-
-
169 500
national
-
-
-
30 239
pensions
-
-
-
20 340
social contributions
-
-
-
1 822
municipal
-
-
-
18 687
total
-
-
-
71 088
Employee
68 143
-
146 531
-
municipal
8 417
-
19 343
-
national
13 043
-
31 677
-
pensions
2 726
-
5 861
-
total
24 186
-
56 881
-
Employer
68 143
-
146 531
-
pensions
5 451
-
11 722
-
social contributions
733
-
1 575
-
total
6 184
-
13 297
-
Corporate
90 675
169 500
-
-
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%.

18 135
33 900
-
-
total
18 135
33 900
-
-
Dividends
72 540
135 600
-
-
withholding
15 959
29 832
-
-
total
15 959
29 832
-
-
Income
169 500
169 500
169 500
169 500
Total tax
64 464
63 732
70 178
71 088
After tax
105 036
105 768
99 322
98 412
Living cost
43 958
43 958
43 958
43 958
Free-cash
61 078
61 810
55 364
54 454

Estimated living cost  is ₽43958 per week

₽29878
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4086
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽658
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.
₽9336
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
₽36472
₽68912
₽36472
₽66906
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
-
-
-
169 500
social contributions
-
-
-
28 498
income
-
-
-
52 786
total
-
-
-
81 284
Employee
71 054
-
169 500
-
social contributions
5 903
-
28 498
-
income
13 408
-
52 786
-
total
19 311
-
81 284
-
Employer
71 054
-
169 500
-
total
-
-
-
-
Corporate
98 446
169 500
-
-
income
12 306
21 187
-
-
total
12 306
21 187
-
-
Dividends
86 140
148 313
-
-
withholding
17 227
29 663
-
-
total
17 227
29 663
-
-
Income
169 500
169 500
169 500
169 500
Total tax
48 844
50 850
81 284
81 284
After tax
120 656
118 650
88 216
88 216
Living cost
51 744
51 744
51 744
51 744
Free-cash
68 912
66 906
36 472
36 472

Estimated living cost  is ₽51744 per week

₽39366
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
₽42125
₽47366
₽34469
₽52107
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
-
-
-
169 500
national
-
-
-
42 433
regional
-
-
-
2 010
social contributions
-
-
-
43 596
municipal
-
-
-
1 007
total
-
-
-
89 046
Employee
80 729
-
169 500
-
municipal
427
-
898
-
national
13 988
-
36 873
-
social contributions
27 222
-
57 155
-
regional
762
-
1 776
-
total
42 399
-
96 702
-
Employer
80 729
-
169 500
-
total
-
-
-
-
Corporate
88 771
169 500
-
-
nationa
21 304
40 679
-
-
municipal
3 461
6 611
-
-
total
24 765
47 290
-
-
Dividends
64 005
122 210
-
-
withholding
16 641
31 774
-
-
total
16 641
31 774
-
-
Income
169 500
169 500
169 500
169 500
Total tax
83 805
79 064
96 702
89 046
After tax
85 695
90 436
72 798
80 454
Living cost
38 329
38 329
38 329
38 329
Free-cash
47 366
52 107
34 469
42 125

Estimated living cost  is ₽38329 per week

₽26719
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.
₽8509
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
₽55439
₽62609
₽47824
₽64624
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
-
-
-
169 500
national
-
-
-
42 433
regional
-
-
-
2 556
social contributions
-
-
-
43 596
municipal
-
-
-
1 007
total
-
-
-
89 592
Employee
50 388
-
169 500
-
municipal
267
-
898
-
national
7 983
-
36 873
-
social contributions
16 991
-
57 155
-
regional
678
-
2 281
-
total
25 919
-
97 207
-
Employer
50 388
-
169 500
-
total
-
-
-
-
Corporate
119 112
169 500
-