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
₽ 170000
per

Your estimated
City
free-cash

Andorra , Andorra
₽97067
₽121968
₽101584
₽125089
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
-
-
-
170 000
social contributions
-
-
-
37 400
income
-
-
-
7 621
total
-
-
-
45 021
Employee
29 853
-
147 186
-
social contributions
1 940
-
9 567
-
income
-
-
8 123
-
total
1 940
-
17 690
-
Employer
29 853
-
147 186
-
social contributions
4 627
-
22 814
-
total
4 627
-
22 814
-
Corporate
135 520
170 000
-
-
income
13 553
16 999
-
-
total
13 553
16 999
-
-
Dividends
121 968
153 001
-
-
total
-
-
-
-
Income
170 000
170 000
170 000
170 000
Total tax
20 120
16 999
40 504
45 021
After tax
149 880
153 001
129 496
124 979
Living cost
27 912
27 912
27 912
27 912
Free-cash
121 968
125 089
101 584
97 067

Estimated living cost  is ₽27912 per week

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

Additional information

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

Graz , Austria
₽57828
₽64014
₽15401
₽64474
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
-
-
-
170 000
surtax
-
-
-
-
unemployment
-
-
-
5 695
health
-
-
-
8 298
chamber of commerce
-
-
-
680
pensions
-
-
-
20 069
income
-
-
-
47 805
total
-
-
-
82 547
Employee
40 590
37 005
136 719
-
unemployment
1 218
1 110
3 255
-
other
405
370
1 085
-
income
3 616
2 730
38 749
-
pensions
4 157
3 789
11 108
-
health
1 570
1 433
4 197
-
total
10 966
9 432
58 394
-
Employer
40 590
37 005
136 719
-
pensions
5 094
4 645
13 614
-
surtax
-
-
-
-
payroll
1 218
1 110
4 102
-
other
1 928
1 757
6 254
-
health
1 535
1 399
4 100
-
accident
527
481
1 410
-
unemployment
1 218
1 110
3 255
-
chamber of commerce
162
148
546
-
total
11 682
10 650
33 281
-
Corporate
117 728
122 345
133 194
-
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.

29 433
30 585
33 299
-
total
29 433
30 585
33 299
-
Dividends
88 295
91 759
-
-
withholding
24 280
25 234
-
-
total
24 280
25 234
-
-
Income
170 000
170 000
170 000
170 000
Total tax
76 361
75 901
124 974
82 547
After tax
93 639
94 099
45 026
87 453
Living cost
29 625
29 625
29 625
29 625
Free-cash
64 014
64 474
15 401
57 828

Estimated living cost  is ₽29625 per week

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

Additional information

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

Vienna , Austria
₽54551
₽59845
₽12261
₽61279
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
-
-
-
170 000
surtax
-
-
-
183
unemployment
-
-
-
5 695
health
-
-
-
8 298
chamber of commerce
-
-
-
680
pensions
-
-
-
20 069
income
-
-
-
47 805
total
-
-
-
82 730
Employee
46 406
37 005
136 548
-
unemployment
1 392
1 110
3 255
-
other
463
370
1 085
-
income
5 283
2 730
38 668
-
pensions
4 752
3 789
11 108
-
health
1 796
1 433
4 197
-
total
13 686
9 432
58 313
-
Employer
46 406
37 005
136 548
-
pensions
5 824
4 645
13 614
-
surtax
183
183
183
-
payroll
1 392
1 110
4 097
-
other
2 204
1 757
6 247
-
health
1 753
1 399
4 100
-
accident
603
481
1 410
-
unemployment
1 392
1 110
3 255
-
chamber of commerce
185
148
546
-
total
13 536
10 833
33 452
-
Corporate
110 058
122 162
133 023
-
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.

27 514
30 540
33 255
-
total
27 514
30 540
33 255
-
Dividends
82 544
91 622
-
-
withholding
22 700
25 197
-
-
total
22 700
25 197
-
-
Income
170 000
170 000
170 000
170 000
Total tax
77 436
76 002
125 020
82 730
After tax
92 564
93 998
44 980
87 270
Living cost
32 719
32 719
32 719
32 719
Free-cash
59 845
61 279
12 261
54 551

Estimated living cost  is ₽32719 per week

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

Additional information

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

Brussels , Belgium
₽39886
₽47277
₽25639
₽61205
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
-
-
-
170 000
national
-
-
-
64 295
communal

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

-
-
-
8 811
social contributions
-
-
-
23 151
total
-
-
-
96 257
Employee

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

66 421
-
131 672
-
unemployment

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

578
-
1 145
-
national
20 420
-
48 101
-
communal

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

3 464
-
6 867
-
pensions

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

4 982
-
9 875
-
health

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

3 121
-
6 189
-
total
32 565
-
72 177
-
Employer

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

66 421
-
131 672
-
surtax
7 531
-
14 932
-
pensions

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

5 886
-
11 665
-
health

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

4 085
-
8 097
-
accident

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

863
-
1 711
-
unemployment

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

969
-
1 922
-
total
19 334
-
38 327
-
Corporate
84 245
170 000
-
-
income
16 850
34 000
-
-
surtax
337
680
-
-
total
17 187
34 680
-
-
Dividends
67 059
135 319
-
-
withholding

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

19 780
40 258
-
-
total
19 780
40 258
-
-
Income
170 000
170 000
170 000
170 000
Total tax
88 866
74 938
110 504
96 257
After tax
81 134
95 062
59 496
73 743
Living cost
33 857
33 857
33 857
33 857
Free-cash
47 277
61 205
25 639
39 886

Estimated living cost  is ₽33857 per week

₽21808
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2960
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽530
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8559
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Sofia , Bulgaria
₽119862
₽123716
₽126599
₽129374
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
-
-
-
170 000
unemployment
-
-
-
130
health
-
-
-
3 731
pensions

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

-
-
-
4 801
income
-
-
-
25 500
total
-
-
-
34 162
Employee
21 155
-
163 635
-
accident

We are using the highest rate at 1.1%.

232
-
357
-
income
2 116
-
16 363
-
pensions

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

1 857
-
2 848
-
health
973
-
1 492
-
total
5 178
-
21 060
-
Employer
21 155
-
163 635
-
pensions

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

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

We are using the highest rate at 1.1%.

232
-
357
-
unemployment
127
-
195
-
total
4 150
-
6 365
-
Corporate
144 695
170 000
-
-
income
14 469
17 000
-
-
total
14 469
17 000
-
-
Dividends
130 226
153 000
-
-
withholding
6 511
7 650
-
-
total
6 511
7 650
-
-
Income
170 000
170 000
170 000
170 000
Total tax
30 308
24 650
27 425
34 162
After tax
139 692
145 350
142 575
135 838
Living cost
15 976
15 976
15 976
15 976
Free-cash
123 716
129 374
126 599
119 862

Estimated living cost  is ₽15976 per week

₽10566
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽915
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽381
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4114
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Varna , Bulgaria
₽123662
₽128858
₽130398
₽133174
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
-
-
-
170 000
unemployment
-
-
-
130
health
-
-
-
3 731
pensions

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

-
-
-
4 801
income
-
-
-
25 500
total
-
-
-
34 162
Employee
16 123
-
163 635
-
accident

We are using the highest rate at 1.1%.

178
-
357
-
income
1 612
-
16 363
-
pensions

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

1 416
-
2 848
-
health
742
-
1 492
-
total
3 948
-
21 060
-
Employer
16 123
-
163 635
-
pensions

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

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

We are using the highest rate at 1.1%.

178
-
357
-
unemployment
96
-
195
-
total
3 164
-
6 365
-
Corporate
150 713
170 000
-
-
income
15 071
17 000
-
-
total
15 071
17 000
-
-
Dividends
135 642
153 000
-
-
withholding
6 782
7 650
-
-
total
6 782
7 650
-
-
Income
170 000
170 000
170 000
170 000
Total tax
28 965
24 650
27 425
34 162
After tax
141 035
145 350
142 575
135 838
Living cost
12 176
12 176
12 176
12 176
Free-cash
128 858
133 174
130 398
123 662

Estimated living cost  is ₽12176 per week

₽7109
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽870
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽323
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3876
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Larnaca , Cyprus
₽94373
₽97442
₽92895
₽102496
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
-
-
-
170 000
health
-
-
-
4 335
social contributions
-
-
-
15 024
income
-
-
-
34 769
total
-
-
-
54 128
Employee
71 403
71 403
159 064
-
income
7 775
6 610
33 972
-
social contributions
2 700
5 926
7 993
-
health
553
1 214
2 705
-
total
11 028
13 750
44 670
-
Employer
71 403
71 403
159 064
-
social contributions
2 700
5 926
7 993
-
health
601
1 322
2 943
-
total
3 301
7 248
10 936
-
Corporate
134 173
91 350
-
-
income
16 772
11 419
-
-
total
16 772
11 419
-
-
Dividends
117 401
79 931
-
-
withholding
19 958
13 588
-
-
total
19 958
13 588
-
-
Income
170 000
170 000
170 000
170 000
Total tax
51 059
46 005
55 606
54 128
After tax
118 941
123 995
114 394
115 872
Living cost
21 499
21 499
21 499
21 499
Free-cash
97 442
102 496
92 895
94 373

Estimated living cost  is ₽21499 per week

₽12885
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2109
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽476
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6030
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Limassol , Cyprus
₽85754
₽90027
₽84276
₽93877
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
-
-
-
170 000
health
-
-
-
4 335
social contributions
-
-
-
15 024
income
-
-
-
34 769
total
-
-
-
54 128
Employee
71 403
71 403
159 064
-
income
7 498
6 610
33 972
-
social contributions
3 470
5 926
7 993
-
health
710
1 214
2 705
-
total
11 678
13 750
44 670
-
Employer
71 403
71 403
159 064
-
social contributions
3 470
5 926
7 993
-
health
774
1 322
2 943
-
total
4 244
7 248
10 936
-
Corporate
123 961
91 350
-
-
income
15 494
11 419
-
-
total
15 494
11 419
-
-
Dividends
108 467
79 931
-
-
withholding
18 439
13 588
-
-
total
18 439
13 588
-
-
Income
170 000
170 000
170 000
170 000
Total tax
49 855
46 005
55 606
54 128
After tax
120 145
123 995
114 394
115 872
Living cost
30 118
30 118
30 118
30 118
Free-cash
90 027
93 877
84 276
85 754

Estimated living cost  is ₽30118 per week

₽20589
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2352
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽506
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6671
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Brno , Czech Republic
₽76525
₽87906
₽69416
₽95568
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
-
-
-
170 000
health
-
-
-
22 950
social contributions
-
-
-
30 904
income
-
-
-
17 422
solidarity contribution
-
-
-
722
total
-
-
-
71 998
Employee
31 583
-
131 689
-
income
3 790
-
16 055
-
social contributions
2 053
-
6 879
-
health
4 264
-
17 778
-
solidarity contribution
-
-
84
-
total
10 107
-
40 796
-
Employer
31 583
-
131 689
-
social contributions
7 896
-
26 459
-
health
2 842
-
11 852
-
total
10 738
-
38 311
-
Corporate
127 679
170 000
-
-
income
24 259
32 300
-
-
total
24 259
32 300
-
-
Dividends
103 420
137 700
-
-
withholding
15 513
20 655
-
-
total
15 513
20 655
-
-
Income
170 000
170 000
170 000
170 000
Total tax
60 617
52 955
79 107
71 998
After tax
109 383
117 045
90 893
98 002
Living cost
21 477
21 477
21 477
21 477
Free-cash
87 906
95 568
69 416
76 525

Estimated living cost  is ₽21477 per week

₽14918
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1528
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽422
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4609
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Prague , Czech Republic
₽71537
₽81138
₽64428
₽90580
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
-
-
-
170 000
health
-
-
-
22 950
social contributions
-
-
-
30 904
income
-
-
-
17 422
solidarity contribution
-
-
-
722
total
-
-
-
71 998
Employee
38 919
-
131 689
-
income
4 670
-
16 055
-
social contributions
2 530
-
6 879
-
health
5 254
-
17 778
-
solidarity contribution
-
-
84
-
total
12 454
-
40 796
-
Employer
38 919
-
131 689
-
social contributions
9 730
-
26 459
-
health
3 503
-
11 852
-
total
13 233
-
38 311
-
Corporate
117 849
170 000
-
-
income
22 391
32 300
-
-
total
22 391
32 300
-
-
Dividends
95 458
137 700
-
-
withholding
14 319
20 655
-
-
total
14 319
20 655
-
-
Income
170 000
170 000
170 000
170 000
Total tax
62 397
52 955
79 107
71 998
After tax
107 603
117 045
90 893
98 002
Living cost
26 465
26 465
26 465
26 465
Free-cash
81 138
90 580
64 428
71 537

Estimated living cost  is ₽26465 per week

₽19681
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1466
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽458
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4860
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Copenhagen , Denmark
₽55073
-₽32866
-₽32866
-₽32866
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
-
-
-
170 000
national
-
-
-
20 152
pensions
-
-
-
807
municipal
-
-
-
35 590
labour market
-
-
-
13 536
total
-
-
-
70 085
Employee
189 268
189 268
189 268
-
municipal
40 303
40 303
40 303
-
national
23 122
23 122
23 122
-
pensions
269
269
269
-
labour market
15 120
15 120
15 120
-
total
78 814
78 814
78 814
-
Employer
189 268
189 268
189 268
-
pensions
538
538
538
-
labour market
15 141
15 141
15 141
-
municipal
40 368
40 368
40 368
-
national
23 163
23 163
23 163
-
total
79 210
79 210
79 210
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
170 000
170 000
170 000
170 000
Total tax
158 024
158 024
158 024
70 085
After tax
11 976
11 976
11 976
99 915
Living cost
44 842
44 842
44 842
44 842
Free-cash
-32 866
-32 866
-32 866
55 073

Estimated living cost  is ₽44842 per week

₽30690
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3967
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽690
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9495
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Tallinn , Estonia
₽68692
₽107804
₽75559
₽113572
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
-
-
-
170 000
health
-
-
-
22 101
pensions
-
-
-
34 000
income
-
-
-
22 779
total
-
-
-
78 880
Employee
26 342
-
127 053
-
unemployment
421
-
2 034
-
income
2 966
-
24 495
-
pensions
527
-
2 541
-
total
3 914
-
29 070
-
Employer
26 342
-
127 053
-
pensions
5 269
-
25 410
-
health
3 424
-
16 516
-
unemployment
211
-
1 017
-
total
8 904
-
42 943
-
Corporate
134 754
170 000
-
-
income
26 950
34 000
-
-
total
26 950
34 000
-
-
Dividends
107 804
136 000
-
-
total
-
-
-
-
Income
170 000
170 000
170 000
170 000
Total tax
39 768
34 000
72 013
78 880
After tax
130 232
136 000
97 987
91 120
Living cost
22 428
22 428
22 428
22 428
Free-cash
107 804
113 572
75 559
68 692

Estimated living cost  is ₽22428 per week

₽15383
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1336
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽451
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5258
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Helsinki , Finland
₽73064
₽72965
₽53121
₽70475
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

-
-
-
170 000
national
-
-
-
28 857
health
-
-
-
2 231
municipal
-
-
-
30 198
total
-
-
-
61 286
Employee
48 854
-
143 013
-
unemployment
733
-
2 145
-
municipal
8 002
-
23 292
-
national
807
-
17 337
-
pensions
3 297
-
9 653
-
health
365
-
1 815
-
total
13 204
-
54 242
-
Employer
48 854
-
143 013
-
pensions
8 476
-
24 813
-
health
375
-
1 101
-
accident
49
-
143
-
unemployment
317
-
930
-
total
9 217
-
26 987
-
Corporate
111 928
170 000
-
-
income
22 386
34 000
-
-
total
22 386
34 000
-
-
Dividends

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

67 157
102 000
-
-
municipal
12 088
18 360
-
-
national
4 490
11 515
-
-
total
16 578
29 875
-
-
Income
170 000
170 000
170 000
170 000
Total tax
61 385
63 875
81 229
61 286
After tax
108 615
106 125
88 771
108 714
Living cost
35 650
35 650
35 650
35 650
Free-cash
72 965
70 475
53 121
73 064

Estimated living cost  is ₽35650 per week

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

Additional information

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

Marseille , France
₽67074
₽62220
₽64063
₽57058
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
-
-
-
170 000
surtax
-
-
-
-
health
-
-
-
7 389
pensions
-
-
-
29 699
social contributions
-
-
-
4 844
income
-
-
-
27 101
other
-
-
-
5 271
total
-
-
-
74 304
Employee
35 475
-
131 369
-
income
1 829
-
25 728
-
surtax
-
-
-
-
social contributions
1 011
-
3 743
-
pensions
4 012
-
9 216
-
total
6 852
-
38 687
-
Employer
35 475
-
131 369
-
pensions
5 829
-
15 500
-
social contributions
106
-
395
-
other
1 225
-
5 160
-
health
2 483
-
12 253
-
unemployment
1 436
-
5 320
-
total
11 079
-
38 628
-
Corporate
123 447
170 000
-
-
income
34 564
47 601
-
-
surtax
-
-
-
-
total
34 564
47 601
-
-
Dividends
88 882
122 399
-
-
withholding
11 376
15 667
-
-
social contributions
15 287
21 052
-
-
surtax
-
-
-
-
total
26 663
36 719
-
-
Income
170 000
170 000
170 000
170 000
Total tax
79 158
84 320
77 315
74 304
After tax
90 842
85 680
92 685
95 696
Living cost
28 622
28 622
28 622
28 622
Free-cash
62 220
57 058
64 063
67 074

Estimated living cost  is ₽28622 per week

₽16599
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2908
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽543
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8573
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Nice , France
₽63927
₽59397
₽60916
₽53911
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
-
-
-
170 000
surtax
-
-
-
-
health
-
-
-
7 389
pensions
-
-
-
29 699
social contributions
-
-
-
4 844
income
-
-
-
27 101
other
-
-
-
5 271
total
-
-
-
74 304
Employee
39 741
-
131 369
-
income
2 345
-
25 728
-
surtax
-
-
-
-
social contributions
1 133
-
3 743
-
pensions
4 493
-
9 216
-
total
7 971
-
38 687
-
Employer
39 741
-
131 369
-
pensions
6 529
-
15 500
-
social contributions
120
-
395
-
other
1 371
-
5 160
-
health
2 782
-
12 253
-
unemployment
1 609
-
5 320
-
total
12 411
-
38 628
-
Corporate
117 848
170 000
-
-
income
32 998
47 601
-
-
surtax
-
-
-
-
total
32 998
47 601
-
-
Dividends
84 850
122 399
-
-
withholding
10 860
15 667
-
-
social contributions
14 594
21 052
-
-
surtax
-
-
-
-
total
25 454
36 719
-
-
Income
170 000
170 000
170 000
170 000
Total tax
78 834
84 320
77 315
74 304
After tax
91 166
85 680
92 685
95 696
Living cost
31 769
31 769
31 769
31 769
Free-cash
59 397
53 911
60 916
63 927

Estimated living cost  is ₽31769 per week

₽20032
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2583
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽541
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8615
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Paris , France
₽50847
₽47217
₽47836
₽40831
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
-
-
-
170 000
surtax
-
-
-
-
health
-
-
-
7 389
pensions
-
-
-
29 699
social contributions
-
-
-
4 844
income
-
-
-
27 101
other
-
-
-
5 271
total
-
-
-
74 304
Employee
58 158
-
131 369
-
income
5 074
-
25 728
-
surtax
-
-
-
-
social contributions
1 656
-
3 743
-
pensions
6 578
-
9 216
-
total
13 308
-
38 687
-
Employer
58 158
-
131 369
-
pensions
9 556
-
15 500
-
social contributions
174
-
395
-
other
2 007
-
5 160
-
health
4 071
-
12 253
-
unemployment
2 356
-
5 320
-
total
18 164
-
38 628
-
Corporate
93 678
170 000
-
-
income
26 229
47 601
-
-
surtax
-
-
-
-
total
26 229
47 601
-
-
Dividends
67 448
122 399
-
-
withholding
8 633
15 667
-
-
social contributions
11 600
21 052
-
-
surtax
-
-
-
-
total
20 233
36 719
-
-
Income
170 000
170 000
170 000
170 000
Total tax
77 934
84 320
77 315
74 304
After tax
92 066
85 680
92 685
95 696
Living cost
44 849
44 849
44 849
44 849
Free-cash
47 217
40 831
47 836
50 847

Estimated living cost  is ₽44849 per week

₽30353
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3669
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽615
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽10212
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Batumi , Georgia
₽162351
₽154436
₽130051
₽155551
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%.

-
-
-
170 000
microenterprise

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

-
-
-
1 700
total
-
-
-
1 700
Employee
7 436
-
170 000
-
income
1 487
-
34 000
-
total
1 487
-
34 000
-
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%.

162 564
170 000
-
-
total
-
-
-
-
Dividends
162 564
170 000
-
-
withholding
8 128
8 500
-
-
total
8 128
8 500
-
-
Income
170 000
170 000
170 000
170 000
Total tax
9 615
8 500
34 000
1 700
After tax
160 385
161 500
136 000
168 300
Living cost
5 949
5 949
5 949
5 949
Free-cash
154 436
155 551
130 051
162 351

Estimated living cost  is ₽5949 per week

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

Additional information

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

Tbilisi , Georgia
₽159030
₽150492
₽126730
₽152230
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%.

-
-
-
170 000
microenterprise

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

-
-
-
1 700
total
-
-
-
1 700
Employee
11 588
-
170 000
-
income
2 318
-
34 000
-
total
2 318
-
34 000
-
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%.

158 412
170 000
-
-
total
-
-
-
-
Dividends
158 412
170 000
-
-
withholding
7 920
8 500
-
-
total
7 920
8 500
-
-
Income
170 000
170 000
170 000
170 000
Total tax
10 238
8 500
34 000
1 700
After tax
159 762
161 500
136 000
168 300
Living cost
9 270
9 270
9 270
9 270
Free-cash
150 492
152 230
126 730
159 030

Estimated living cost  is ₽9270 per week

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

Additional information

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

Berlin , Germany
₽53416
₽63776
₽71615
₽51631
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.

-
-
-
170 000
surtax

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

-
-
-
2 929
health

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

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

-
-
-
6 344
income

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

-
-
-
53 262
trade
-
-
-
18 199
total
-
-
-
80 734
Employee

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

46 202
-
170 000
-
income

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

3 799
-
53 262
-
surtax

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

210
-
2 929
-
health

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

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

6 344
-
6 344
-
total
10 353
-
62 535
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
123 798
170 000
-
-
trade
17 766
24 395
-
-
income
18 569
25 500
-
-
chamber of commerce
322
389
-
-
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.

1 022
1 403
-
-
total
37 679
51 687
-
-
Dividends
86 118
118 313
-
-
withholding
21 177
29 225
-
-
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.

1 165
1 607
-
-
total
22 342
30 832
-
-
Income
170 000
170 000
170 000
170 000
Total tax
70 374
82 519
62 535
80 734
After tax
99 626
87 481
107 465
89 266
Living cost
35 850
35 850
35 850
35 850
Free-cash
63 776
51 631
71 615
53 416

Estimated living cost  is ₽35850 per week

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

Additional information

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

Dresden , Germany
₽59363
₽67875
₽79339
₽57603
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.

-
-
-
170 000
surtax

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

-
-
-
2 929
health

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

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

-
-
-
6 344
income

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

-
-
-
53 262
trade
-
-
-
19 976
total
-
-
-
82 511
Employee

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

35 516
-
170 000
-
income

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

992
-
53 262
-
surtax

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

55
-
2 929
-
health

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

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

6 344
-
6 344
-
total
7 391
-
62 535
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
134 484
170 000
-
-
trade
21 181
26 776
-
-
income
20 173
25 500
-
-
chamber of commerce
335
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.

1 110
1 403
-
-
total
42 799
54 065
-
-
Dividends
91 685
115 936
-
-
withholding
22 568
28 631
-
-
surtax

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

1 241
1 575
-
-
total
23 809
30 206
-
-
Income
170 000
170 000
170 000
170 000
Total tax
73 999
84 271
62 535
82 511
After tax
96 001
85 729
107 465
87 489
Living cost
28 126
28 126
28 126
28 126
Free-cash
67 875
57 603
79 339
59 363

Estimated living cost  is ₽28126 per week

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

Additional information

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

Hamburg , Germany
₽50123
₽61426
₽70987
₽48379
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.

-
-
-
170 000
surtax

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

-
-
-
2 929
health

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

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

-
-
-
6 344
income

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

-
-
-
53 262
trade
-
-
-
20 864
total
-
-
-
83 399
Employee

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

47 090
-
170 000
-
income

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

4 046
-
53 262
-
surtax

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

222
-
2 929
-
health

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

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

6 344
-
6 344
-
total
10 612
-
62 535
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
122 910
170 000
-
-
trade
20 219
27 965
-
-
income
18 437
25 500
-
-
chamber of commerce
315
382
-
-
surtax

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

1 013
1 403
-
-
total
39 984
55 250
-
-
Dividends
82 926
114 750
-
-
withholding
20 379
28 335
-
-
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.

1 121
1 558
-
-
total
21 500
29 893
-
-
Income
170 000
170 000
170 000
170 000
Total tax
72 096
85 143
62 535
83 399
After tax
97 904
84 857
107 465
86 601
Living cost
36 478
36 478
36 478
36 478
Free-cash
61 426
48 379
70 987
50 123

Estimated living cost  is ₽36478 per week

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

Additional information

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

Munich , Germany
₽43175
₽56501
₽64927
₽41444
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.

-
-
-
170 000
surtax

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

-
-
-
2 929
health

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

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

-
-
-
6 344
income

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

-
-
-
53 262
trade
-
-
-
21 752
total
-
-
-
84 287
Employee

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

55 805
-
170 000
-
income

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

6 562
-
53 262
-
surtax

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

361
-
2 929
-
health

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

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

6 344
-
6 344
-
total
13 267
-
62 535
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
114 195
170 000
-
-
trade
19 584
29 155
-
-
income
17 130
25 500
-
-
chamber of commerce
301
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.

943
1 403
-
-
total
37 958
56 439
-
-
Dividends
76 237
113 562
-
-
withholding
18 707
28 037
-
-
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.

1 029
1 542
-
-
total
19 736
29 579
-
-
Income
170 000
170 000
170 000
170 000
Total tax
70 961
86 018
62 535
84 287
After tax
99 039
83 982
107 465
85 713
Living cost
42 538
42 538
42 538
42 538
Free-cash
56 501
41 444
64 927
43 175

Estimated living cost  is ₽42538 per week

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

Additional information

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

Athens , Greece
₽59504
₽83121
₽53827
₽86072
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
-
-
-
170 000
surtax
-
-
-
7 591
unemployment
-
-
-
211
health
-
-
-
8 798
pensions
-
-
-
24 786
income
-
-
-
48 253
other
-
-
-
-
total
-
-
-
89 639
Employee
31 271
-
143 913
-
unemployment
2 176
-
8 626
-
other
-
-
-
-
income
5 242
-
42 698
-
surtax
111
-
6 479
-
pensions
2 086
-
8 266
-
health
798
-
3 160
-
total
10 413
-
69 229
-
Employer
31 271
-
143 913
-
pensions
4 169
-
16 520
-
other
-
-
-
-
health
1 422
-
5 639
-
unemployment
992
-
3 928
-
total
6 583
-
26 087
-
Corporate
132 146
170 000
-
-
income
34 358
44 200
-
-
total
34 358
44 200
-
-
Dividends
97 788
125 800
-
-
withholding
14 668
18 871
-
-
total
14 668
18 871
-
-
Income
170 000
170 000
170 000
170 000
Total tax
66 022
63 071
95 316
89 639
After tax
103 978
106 929
74 684
80 361
Living cost
20 857
20 857
20 857
20 857
Free-cash
83 121
86 072
53 827
59 504

Estimated living cost  is ₽20857 per week

₽12592
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1813
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽485
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5968
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Thessaloniki , Greece
₽59871
₽83551
₽54194
₽86439
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
-
-
-
170 000
surtax
-
-
-
7 591
unemployment
-
-
-
211
health
-
-
-
8 798
pensions
-
-
-
24 786
income
-
-
-
48 253
other
-
-
-
-
total
-
-
-
89 639
Employee
30 707
-
143 913
-
unemployment
2 137
-
8 626
-
other
-
-
-
-
income
5 147
-
42 698
-
surtax
100
-
6 479
-
pensions
2 048
-
8 266
-
health
784
-
3 160
-
total
10 216
-
69 229
-
Employer
30 707
-
143 913
-
pensions
4 093
-
16 520
-
other
-
-
-
-
health
1 397
-
5 639
-
unemployment
973
-
3 928
-
total
6 463
-
26 087
-
Corporate
132 829
170 000
-
-
income
34 536
44 200
-
-
total
34 536
44 200
-
-
Dividends
98 293
125 800
-
-
withholding
14 744
18 871
-
-
total
14 744
18 871
-
-
Income
170 000
170 000
170 000
170 000
Total tax
65 959
63 071
95 316
89 639
After tax
104 041
106 929
74 684
80 361
Living cost
20 490
20 490
20 490
20 490
Free-cash
83 551
86 439
54 194
59 871

Estimated living cost  is ₽20490 per week

₽12529
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1891
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽472
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5598
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Budapest , Hungary
₽99197
₽77335
₽79980
₽76948
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
-
-
-
170 000
unemployment
-
-
-
2 550
health
-
-
-
11 900
pensions
-
-
-
17 000
income
-
-
-
20 783
total
-
-
-
52 233
Employee

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

The minimum wage is 138,000 HUF per month.

26 805
10 668
142 259
-
unemployment
402
160
2 134
-
income
3 277
1 304
17 391
-
pensions
2 681
1 067
14 226
-
health
1 876
747
9 958
-
total
8 236
3 278
43 709
-
Employer

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

The minimum wage is 138,000 HUF per month.

26 805
10 668
142 259
-
pensions
5 227
2 080
27 741
-
total
5 227
2 080
27 741
-
Corporate
137 967
157 252
-
-
income
12 417
14 153
-
-
total
12 417
14 153
-
-
Dividends
125 550
143 099
-
-
withholding
23 855
27 189
-
-
social contributions
24 360
27 782
-
-
total
48 215
54 971
-
-
Income
170 000
170 000
170 000
170 000
Total tax
74 095
74 482
71 450
52 233
After tax
95 905
95 518
98 550
117 767
Living cost
18 570
18 570
18 570
18 570
Free-cash
77 335
76 948
79 980
99 197

Estimated living cost  is ₽18570 per week

₽12672
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1519
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽371
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4007
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Reykjavik , Iceland
₽54103
₽60494
₽55015
₽61239
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
-
-
-
170 000
national
-
-
-
30 105
pensions
-
-
-
20 400
social contributions
-
-
-
1 827
municipal
-
-
-
18 724
total
-
-
-
71 056
Employee
69 511
-
146 963
-
municipal
8 586
-
19 382
-
national
13 304
-
31 546
-
pensions
2 780
-
5 879
-
total
24 670
-
56 807
-
Employer
69 511
-
146 963
-
pensions
5 561
-
11 757
-
social contributions
747
-
1 580
-
total
6 308
-
13 337
-
Corporate
89 593
170 000
-
-
income

Corporate income tax will depend on a type of legal entity. For LLC and Limited Partnership it is set at 20%. All other entities pay 37.6%.

17 919
34 000
-
-
total
17 919
34 000
-
-
Dividends
71 674
136 000
-
-
withholding
15 768
29 920
-
-
total
15 768
29 920
-
-
Income
170 000
170 000
170 000
170 000
Total tax
64 665
63 920
70 144
71 056
After tax
105 335
106 080
99 856
98 944
Living cost
44 841
44 841
44 841
44 841
Free-cash
60 494
61 239
55 015
54 103

Estimated living cost  is ₽44841 per week

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

Additional information

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

Dublin , Ireland
₽35940
₽68156
₽35940
₽66105
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
-
-
-
170 000
social contributions
-
-
-
28 512
income
-
-
-
52 653
total
-
-
-
81 165
Employee
72 635
-
170 000
-
social contributions
6 034
-
28 512
-
income
13 706
-
52 653
-
total
19 740
-
81 165
-
Employer
72 635
-
170 000
-
total
-
-
-
-
Corporate
97 365
170 000
-
-
income
12 171
21 250
-
-
total
12 171
21 250
-
-
Dividends
85 194
148 750
-
-
withholding
17 038
29 750
-
-
total
17 038
29 750
-
-
Income
170 000
170 000
170 000
170 000
Total tax
48 949
51 000
81 165
81 165
After tax
121 051
119 000
88 835
88 835
Living cost
52 895
52 895
52 895
52 895
Free-cash
68 156
66 105
35 940
35 940

Estimated living cost  is ₽52895 per week

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

Additional information

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

Milan , Italy
₽41690
₽46671
₽34007
₽51521
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
-
-
-
170 000
national
-
-
-
42 381
regional
-
-
-
2 013
social contributions
-
-
-
43 724
municipal
-
-
-
1 010
total
-
-
-
89 128
Employee
82 526
-
170 000
-
municipal
437
-
902
-
national
14 300
-
36 806
-
social contributions
27 828
-
57 324
-
regional
779
-
1 779
-
total
43 344
-
96 811
-
Employer
82 526
-
170 000
-
total
-
-
-
-
Corporate
87 474
170 000
-
-
nationa
20 994
40 800
-
-
municipal
3 411
6 629
-
-
total
24 405
47 429
-
-
Dividends
63 069
122 570
-
-
withholding
16 398
31 868
-
-
total
16 398
31 868
-
-
Income
170 000
170 000
170 000
170 000
Total tax
84 147
79 297
96 811
89 128
After tax
85 853
90 703
73 189
80 872
Living cost
39 182
39 182
39 182
39 182
Free-cash
46 671
51 521
34 007
41 690

Estimated living cost  is ₽39182 per week

₽27313
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2569
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽601
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8698
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Naples , Italy
₽55308
₽62283
₽47666
₽64343
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
-
-
-
170 000
national
-
-
-
42 381
regional
-
-
-
2 563
social contributions
-
-
-
43 724
municipal
-
-
-
1 010
total
-
-
-
89 678
Employee
51 509
-
170 000
-
municipal
273
-
902
-
national
8 160
-
36 806
-
social contributions
17 369
-
57 324
-
regional
693
-
2 288
-
total
26 495
-
97 320
-
Employer
51 509
-
170 000
-
total
-
-
-
-
Corporate
118 491
170 000
-