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
₽ 171000
per

Your estimated
City
free-cash

Andorra , Andorra
₽97780
₽122885
₽102324
₽126002
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
-
-
-
171 000
social contributions
-
-
-
37 622
income
-
-
-
7 701
total
-
-
-
45 323
Employee
29 836
-
148 051
-
social contributions
1 939
-
9 623
-
income
-
-
8 207
-
total
1 939
-
17 830
-
Employer
29 836
-
148 051
-
social contributions
4 625
-
22 949
-
total
4 625
-
22 949
-
Corporate
136 539
171 000
-
-
income
13 654
17 101
-
-
total
13 654
17 101
-
-
Dividends
122 885
153 899
-
-
total
-
-
-
-
Income
171 000
171 000
171 000
171 000
Total tax
20 218
17 101
40 779
45 323
After tax
150 782
153 899
130 221
125 677
Living cost
27 897
27 897
27 897
27 897
Free-cash
122 885
126 002
102 324
97 780

Estimated living cost  is ₽27897 per week

₽18038
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2103
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.
₽7231
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
₽58361
₽64574
₽15667
₽65033
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
-
-
-
171 000
surtax
-
-
-
-
unemployment
-
-
-
5 692
health
-
-
-
8 293
chamber of commerce
-
-
-
683
pensions
-
-
-
20 058
income
-
-
-
48 305
total
-
-
-
83 031
Employee
40 568
36 984
137 662
-
unemployment
1 217
1 110
3 253
-
other
405
370
1 085
-
income
3 614
2 728
39 217
-
pensions
4 155
3 786
11 102
-
health
1 569
1 432
4 195
-
total
10 960
9 426
58 852
-
Employer
40 568
36 984
137 662
-
pensions
5 091
4 642
13 607
-
surtax
-
-
-
-
payroll
1 217
1 110
4 130
-
other
1 927
1 756
6 289
-
health
1 534
1 398
4 098
-
accident
527
481
1 409
-
unemployment
1 217
1 110
3 253
-
chamber of commerce
162
148
551
-
total
11 675
10 645
33 337
-
Corporate
118 758
123 372
134 141
-
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.

29 689
30 843
33 536
-
total
29 689
30 843
33 536
-
Dividends
89 068
92 529
-
-
withholding
24 494
25 445
-
-
total
24 494
25 445
-
-
Income
171 000
171 000
171 000
171 000
Total tax
76 818
76 359
125 725
83 031
After tax
94 182
94 641
45 275
87 969
Living cost
29 608
29 608
29 608
29 608
Free-cash
64 574
65 033
15 667
58 361

Estimated living cost  is ₽29608 per week

₽17761
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3024
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽528
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8295
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

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
₽55085
₽60407
₽12528
₽61840
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
-
-
-
171 000
surtax
-
-
-
183
unemployment
-
-
-
5 692
health
-
-
-
8 293
chamber of commerce
-
-
-
683
pensions
-
-
-
20 058
income
-
-
-
48 305
total
-
-
-
83 214
Employee
46 380
36 984
137 492
-
unemployment
1 391
1 110
3 253
-
other
463
370
1 085
-
income
5 280
2 728
39 136
-
pensions
4 750
3 786
11 102
-
health
1 795
1 432
4 195
-
total
13 679
9 426
58 771
-
Employer
46 380
36 984
137 492
-
pensions
5 821
4 642
13 607
-
surtax
183
183
183
-
payroll
1 391
1 110
4 125
-
other
2 203
1 756
6 284
-
health
1 752
1 398
4 098
-
accident
602
481
1 409
-
unemployment
1 391
1 110
3 253
-
chamber of commerce
185
148
549
-
total
13 528
10 828
33 508
-
Corporate
111 091
123 188
133 970
-
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.

27 773
30 797
33 492
-
total
27 773
30 797
33 492
-
Dividends
83 318
92 391
-
-
withholding
22 912
25 408
-
-
total
22 912
25 408
-
-
Income
171 000
171 000
171 000
171 000
Total tax
77 892
76 459
125 771
83 214
After tax
93 108
94 541
45 229
87 786
Living cost
32 701
32 701
32 701
32 701
Free-cash
60 407
61 840
12 528
55 085

Estimated living cost  is ₽32701 per week

₽21810
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2790
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.
₽7564
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
₽40346
₽47862
₽25947
₽61781
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
-
-
-
171 000
national
-
-
-
64 807
communal

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

-
-
-
8 871
social contributions
-
-
-
23 138
total
-
-
-
96 816
Employee

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

66 384
-
132 445
-
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
-
1 152
-
national
20 409
-
48 442
-
communal

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

3 462
-
6 907
-
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.

4 979
-
9 933
-
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.

3 119
-
6 226
-
total
32 547
-
72 660
-
Employer

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

66 384
-
132 445
-
surtax
7 527
-
15 019
-
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.

5 882
-
11 735
-
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.

4 082
-
8 145
-
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
-
1 722
-
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
-
1 934
-
total
19 323
-
38 555
-
Corporate
85 293
171 000
-
-
income
17 058
34 200
-
-
surtax
342
683
-
-
total
17 400
34 883
-
-
Dividends
67 893
136 117
-
-
withholding

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

20 030
40 498
-
-
total
20 030
40 498
-
-
Income
171 000
171 000
171 000
171 000
Total tax
89 300
75 381
111 215
96 816
After tax
81 700
95 619
59 785
74 184
Living cost
33 838
33 838
33 838
33 838
Free-cash
47 862
61 781
25 947
40 346

Estimated living cost  is ₽33838 per week

₽21796
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2959
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.
₽8554
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
₽120730
₽124587
₽127518
₽130241
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
-
-
-
171 000
unemployment
-
-
-
130
health
-
-
-
3 728
pensions

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

-
-
-
4 798
income
-
-
-
25 650
total
-
-
-
34 306
Employee
21 139
-
164 640
-
accident

We are using the highest rate at 1.1%.

232
-
357
-
income
2 114
-
16 464
-
pensions

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

1 856
-
2 846
-
health
972
-
1 491
-
total
5 174
-
21 158
-
Employer
21 139
-
164 640
-
pensions

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

2 329
-
3 572
-
health
1 459
-
2 237
-
accident

We are using the highest rate at 1.1%.

232
-
357
-
unemployment
127
-
194
-
total
4 147
-
6 360
-
Corporate
145 714
171 000
-
-
income
14 571
17 100
-
-
total
14 571
17 100
-
-
Dividends
131 143
153 900
-
-
withholding
6 557
7 695
-
-
total
6 557
7 695
-
-
Income
171 000
171 000
171 000
171 000
Total tax
30 449
24 795
27 518
34 306
After tax
140 551
146 205
143 482
136 694
Living cost
15 964
15 964
15 964
15 964
Free-cash
124 587
130 241
127 518
120 730

Estimated living cost  is ₽15964 per week

₽10559
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽914
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.
₽4111
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
₽124527
₽129728
₽131315
₽134038
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
-
-
-
171 000
unemployment
-
-
-
130
health
-
-
-
3 728
pensions

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

-
-
-
4 798
income
-
-
-
25 650
total
-
-
-
34 306
Employee
16 111
-
164 640
-
accident

We are using the highest rate at 1.1%.

177
-
357
-
income
1 611
-
16 464
-
pensions

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

1 415
-
2 846
-
health
741
-
1 491
-
total
3 944
-
21 158
-
Employer
16 111
-
164 640
-
pensions

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

1 776
-
3 572
-
health
1 112
-
2 237
-
accident

We are using the highest rate at 1.1%.

177
-
357
-
unemployment
96
-
194
-
total
3 161
-
6 360
-
Corporate
151 727
171 000
-
-
income
15 172
17 100
-
-
total
15 172
17 100
-
-
Dividends
136 555
153 900
-
-
withholding
6 828
7 695
-
-
total
6 828
7 695
-
-
Income
171 000
171 000
171 000
171 000
Total tax
29 105
24 795
27 518
34 306
After tax
141 895
146 205
143 482
136 694
Living cost
12 167
12 167
12 167
12 167
Free-cash
129 728
134 038
131 315
124 527

Estimated living cost  is ₽12167 per week

₽7104
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽869
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽322
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.
₽3873
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
₽95013
₽98182
₽93531
₽103233
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
-
-
-
171 000
health
-
-
-
4 361
social contributions
-
-
-
15 016
income
-
-
-
35 123
total
-
-
-
54 500
Employee
71 362
71 362
160 051
-
income
7 770
6 606
34 323
-
social contributions
2 698
5 923
7 989
-
health
553
1 213
2 721
-
total
11 021
13 742
45 033
-
Employer
71 362
71 362
160 051
-
social contributions
2 698
5 923
7 989
-
health
601
1 321
2 960
-
total
3 299
7 244
10 949
-
Corporate
135 193
92 394
-
-
income
16 900
11 550
-
-
total
16 900
11 550
-
-
Dividends
118 293
80 844
-
-
withholding
20 111
13 744
-
-
total
20 111
13 744
-
-
Income
171 000
171 000
171 000
171 000
Total tax
51 331
46 280
55 982
54 500
After tax
119 669
124 720
115 018
116 500
Living cost
21 487
21 487
21 487
21 487
Free-cash
98 182
103 233
93 531
95 013

Estimated living cost  is ₽21487 per week

₽12877
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2108
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.
₽6027
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
₽86399
₽90771
₽84917
₽94619
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
-
-
-
171 000
health
-
-
-
4 361
social contributions
-
-
-
15 016
income
-
-
-
35 123
total
-
-
-
54 500
Employee
71 362
71 362
160 051
-
income
7 494
6 606
34 323
-
social contributions
3 468
5 923
7 989
-
health
710
1 213
2 721
-
total
11 672
13 742
45 033
-
Employer
71 362
71 362
160 051
-
social contributions
3 468
5 923
7 989
-
health
773
1 321
2 960
-
total
4 241
7 244
10 949
-
Corporate
124 987
92 394
-
-
income
15 623
11 550
-
-
total
15 623
11 550
-
-
Dividends
109 364
80 844
-
-
withholding
18 592
13 744
-
-
total
18 592
13 744
-
-
Income
171 000
171 000
171 000
171 000
Total tax
50 128
46 280
55 982
54 500
After tax
120 872
124 720
115 018
116 500
Living cost
30 101
30 101
30 101
30 101
Free-cash
90 771
94 619
84 917
86 399

Estimated living cost  is ₽30101 per week

₽20577
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2351
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽505
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.
₽6668
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
₽77115
₽88530
₽69955
₽96209
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
-
-
-
171 000
health
-
-
-
23 085
social contributions
-
-
-
30 973
income
-
-
-
17 541
solidarity contribution
-
-
-
761
total
-
-
-
72 360
Employee
31 654
-
132 552
-
income
3 798
-
16 164
-
social contributions
2 058
-
6 895
-
health
4 273
-
17 895
-
solidarity contribution
-
-
118
-
total
10 129
-
41 072
-
Employer
31 654
-
132 552
-
social contributions
7 913
-
26 518
-
health
2 849
-
11 930
-
total
10 762
-
38 448
-
Corporate
128 584
171 000
-
-
income
24 431
32 490
-
-
total
24 431
32 490
-
-
Dividends
104 153
138 510
-
-
withholding
15 623
20 776
-
-
total
15 623
20 776
-
-
Income
171 000
171 000
171 000
171 000
Total tax
60 945
53 266
79 520
72 360
After tax
110 055
117 734
91 480
98 640
Living cost
21 525
21 525
21 525
21 525
Free-cash
88 530
96 209
69 955
77 115

Estimated living cost  is ₽21525 per week

₽14951
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1531
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽423
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.
₽4619
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
₽72116
₽81748
₽64956
₽91210
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
-
-
-
171 000
health
-
-
-
23 085
social contributions
-
-
-
30 973
income
-
-
-
17 541
solidarity contribution
-
-
-
761
total
-
-
-
72 360
Employee
39 006
-
132 552
-
income
4 681
-
16 164
-
social contributions
2 535
-
6 895
-
health
5 266
-
17 895
-
solidarity contribution
-
-
118
-
total
12 482
-
41 072
-
Employer
39 006
-
132 552
-
social contributions
9 751
-
26 518
-
health
3 510
-
11 930
-
total
13 261
-
38 448
-
Corporate
118 732
171 000
-
-
income
22 559
32 490
-
-
total
22 559
32 490
-
-
Dividends
96 173
138 510
-
-
withholding
14 426
20 776
-
-
total
14 426
20 776
-
-
Income
171 000
171 000
171 000
171 000
Total tax
62 728
53 266
79 520
72 360
After tax
108 272
117 734
91 480
98 640
Living cost
26 524
26 524
26 524
26 524
Free-cash
81 748
91 210
64 956
72 116

Estimated living cost  is ₽26524 per week

₽19725
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1469
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽459
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.
₽4871
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
₽55619
-₽31791
-₽31791
-₽31791
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
-
-
-
171 000
national
-
-
-
20 304
pensions
-
-
-
807
municipal
-
-
-
35 830
labour market
-
-
-
13 615
total
-
-
-
70 556
Employee
189 197
189 197
189 197
-
municipal
40 288
40 288
40 288
-
national
23 114
23 114
23 114
-
pensions
269
269
269
-
labour market
15 114
15 114
15 114
-
total
78 785
78 785
78 785
-
Employer
189 197
189 197
189 197
-
pensions
538
538
538
-
labour market
15 136
15 136
15 136
-
municipal
40 353
40 353
40 353
-
national
23 154
23 154
23 154
-
total
79 181
79 181
79 181
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
171 000
171 000
171 000
171 000
Total tax
157 966
157 966
157 966
70 556
After tax
13 034
13 034
13 034
100 444
Living cost
44 825
44 825
44 825
44 825
Free-cash
-31 791
-31 791
-31 791
55 619

Estimated living cost  is ₽44825 per week

₽30679
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3965
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽689
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.
₽9492
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
₽69241
₽108618
₽76145
₽114384
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
-
-
-
171 000
health
-
-
-
22 229
pensions
-
-
-
34 200
income
-
-
-
22 914
total
-
-
-
79 343
Employee
26 327
-
127 801
-
unemployment
421
-
2 045
-
income
2 964
-
24 640
-
pensions
527
-
2 555
-
total
3 912
-
29 240
-
Employer
26 327
-
127 801
-
pensions
5 266
-
25 561
-
health
3 422
-
16 615
-
unemployment
211
-
1 023
-
total
8 899
-
43 199
-
Corporate
135 774
171 000
-
-
income
27 155
34 200
-
-
total
27 155
34 200
-
-
Dividends
108 619
136 800
-
-
total
-
-
-
-
Income
171 000
171 000
171 000
171 000
Total tax
39 966
34 200
72 439
79 343
After tax
131 034
136 800
98 561
91 657
Living cost
22 416
22 416
22 416
22 416
Free-cash
108 618
114 384
76 145
69 241

Estimated living cost  is ₽22416 per week

₽15375
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1335
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.
₽5255
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
₽73570
₽73568
₽53595
₽71055
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

-
-
-
171 000
national
-
-
-
29 179
health
-
-
-
2 245
municipal
-
-
-
30 376
total
-
-
-
61 800
Employee
48 827
-
143 854
-
unemployment
733
-
2 157
-
municipal
7 997
-
23 429
-
national
807
-
17 504
-
pensions
3 295
-
9 711
-
health
365
-
1 828
-
total
13 197
-
54 629
-
Employer
48 827
-
143 854
-
pensions
8 471
-
24 959
-
health
375
-
1 108
-
accident
49
-
144
-
unemployment
317
-
935
-
total
9 212
-
27 146
-
Corporate
112 961
171 000
-
-
income
22 592
34 200
-
-
total
22 592
34 200
-
-
Dividends

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

67 777
102 600
-
-
municipal
12 199
18 467
-
-
national
4 602
11 648
-
-
total
16 801
30 115
-
-
Income
171 000
171 000
171 000
171 000
Total tax
61 802
64 315
81 775
61 800
After tax
109 198
106 685
89 225
109 200
Living cost
35 630
35 630
35 630
35 630
Free-cash
73 568
71 055
53 595
73 570

Estimated living cost  is ₽35630 per week

₽23274
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3427
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.
₽8364
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
₽67636
₽62733
₽64507
₽57577
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
-
-
-
171 000
surtax
-
-
-
-
health
-
-
-
7 465
pensions
-
-
-
29 774
social contributions
-
-
-
4 873
income
-
-
-
27 345
other
-
-
-
5 301
total
-
-
-
74 758
Employee
35 455
-
132 082
-
income
1 828
-
25 920
-
surtax
-
-
-
-
social contributions
1 011
-
3 762
-
pensions
4 010
-
9 292
-
total
6 849
-
38 974
-
Employer
35 455
-
132 082
-
pensions
5 826
-
15 622
-
social contributions
106
-
396
-
other
1 224
-
5 198
-
health
2 481
-
12 348
-
unemployment
1 435
-
5 349
-
total
11 072
-
38 913
-
Corporate
124 473
171 000
-
-
income
34 853
47 880
-
-
surtax
-
-
-
-
total
34 853
47 880
-
-
Dividends
89 620
123 120
-
-
withholding
11 472
15 759
-
-
social contributions
15 415
21 178
-
-
surtax
-
-
-
-
total
26 887
36 937
-
-
Income
171 000
171 000
171 000
171 000
Total tax
79 661
84 817
77 887
74 758
After tax
91 339
86 183
93 113
96 242
Living cost
28 606
28 606
28 606
28 606
Free-cash
62 733
57 577
64 507
67 636

Estimated living cost  is ₽28606 per week

₽16590
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2906
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽542
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.
₽8568
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
₽64490
₽59914
₽61361
₽54431
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
-
-
-
171 000
surtax
-
-
-
-
health
-
-
-
7 465
pensions
-
-
-
29 774
social contributions
-
-
-
4 873
income
-
-
-
27 345
other
-
-
-
5 301
total
-
-
-
74 758
Employee
39 719
-
132 082
-
income
2 344
-
25 920
-
surtax
-
-
-
-
social contributions
1 132
-
3 762
-
pensions
4 491
-
9 292
-
total
7 967
-
38 974
-
Employer
39 719
-
132 082
-
pensions
6 525
-
15 622
-
social contributions
120
-
396
-
other
1 370
-
5 198
-
health
2 781
-
12 348
-
unemployment
1 608
-
5 349
-
total
12 404
-
38 913
-
Corporate
118 877
171 000
-
-
income
33 286
47 880
-
-
surtax
-
-
-
-
total
33 286
47 880
-
-
Dividends
85 592
123 120
-
-
withholding
10 956
15 759
-
-
social contributions
14 721
21 178
-
-
surtax
-
-
-
-
total
25 677
36 937
-
-
Income
171 000
171 000
171 000
171 000
Total tax
79 334
84 817
77 887
74 758
After tax
91 666
86 183
93 113
96 242
Living cost
31 752
31 752
31 752
31 752
Free-cash
59 914
54 431
61 361
64 490

Estimated living cost  is ₽31752 per week

₽20021
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2582
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.
₽8610
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
₽51419
₽47740
₽48290
₽41360
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
-
-
-
171 000
surtax
-
-
-
-
health
-
-
-
7 465
pensions
-
-
-
29 774
social contributions
-
-
-
4 873
income
-
-
-
27 345
other
-
-
-
5 301
total
-
-
-
74 758
Employee
58 125
-
132 082
-
income
5 072
-
25 920
-
surtax
-
-
-
-
social contributions
1 655
-
3 762
-
pensions
6 574
-
9 292
-
total
13 301
-
38 974
-
Employer
58 125
-
132 082
-
pensions
9 551
-
15 622
-
social contributions
174
-
396
-
other
2 006
-
5 198
-
health
4 068
-
12 348
-
unemployment
2 355
-
5 349
-
total
18 154
-
38 913
-
Corporate
94 721
171 000
-
-
income
26 521
47 880
-
-
surtax
-
-
-
-
total
26 521
47 880
-
-
Dividends
68 200
123 120
-
-
withholding
8 730
15 759
-
-
social contributions
11 731
21 178
-
-
surtax
-
-
-
-
total
20 461
36 937
-
-
Income
171 000
171 000
171 000
171 000
Total tax
78 437
84 817
77 887
74 758
After tax
92 563
86 183
93 113
96 242
Living cost
44 823
44 823
44 823
44 823
Free-cash
47 740
41 360
48 290
51 419

Estimated living cost  is ₽44823 per week

₽30336
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3667
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.
₽10206
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
₽163342
₽155387
₽130852
₽156502
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%.

-
-
-
171 000
microenterprise

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

-
-
-
1 710
total
-
-
-
1 710
Employee
7 434
-
171 000
-
income
1 487
-
34 200
-
total
1 487
-
34 200
-
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%.

163 566
171 000
-
-
total
-
-
-
-
Dividends
163 566
171 000
-
-
withholding
8 178
8 550
-
-
total
8 178
8 550
-
-
Income
171 000
171 000
171 000
171 000
Total tax
9 665
8 550
34 200
1 710
After tax
161 335
162 450
136 800
169 290
Living cost
5 948
5 948
5 948
5 948
Free-cash
155 387
156 502
130 852
163 342

Estimated living cost  is ₽5948 per week

₽3686
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽494
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽163
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
₽160022
₽151444
₽127532
₽153182
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%.

-
-
-
171 000
microenterprise

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

-
-
-
1 710
total
-
-
-
1 710
Employee
11 586
-
171 000
-
income
2 317
-
34 200
-
total
2 317
-
34 200
-
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%.

159 414
171 000
-
-
total
-
-
-
-
Dividends
159 414
171 000
-
-
withholding
7 971
8 550
-
-
total
7 971
8 550
-
-
Income
171 000
171 000
171 000
171 000
Total tax
10 288
8 550
34 200
1 710
After tax
160 712
162 450
136 800
169 290
Living cost
9 268
9 268
9 268
9 268
Free-cash
151 444
153 182
127 532
160 022

Estimated living cost  is ₽9268 per week

₽6272
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.
₽2296
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
₽53838
₽64303
₽72186
₽52164
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.

-
-
-
171 000
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.

-
-
-
2 953
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.

-
-
-
6 340
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.

-
-
-
53 692
trade
-
-
-
18 348
total
-
-
-
81 333
Employee

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

46 176
-
171 000
-
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.

3 797
-
53 692
-
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
-
2 953
-
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.

6 340
-
6 340
-
total
10 347
-
62 985
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
124 824
171 000
-
-
trade
17 913
24 538
-
-
income
18 723
25 649
-
-
chamber of commerce
324
391
-
-
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.

1 030
1 411
-
-
total
37 990
51 989
-
-
Dividends
86 834
119 011
-
-
withholding
21 356
29 401
-
-
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.

1 175
1 617
-
-
total
22 531
31 018
-
-
Income
171 000
171 000
171 000
171 000
Total tax
70 868
83 007
62 985
81 333
After tax
100 132
87 993
108 015
89 667
Living cost
35 829
35 829
35 829
35 829
Free-cash
64 303
52 164
72 186
53 838

Estimated living cost  is ₽35829 per week

₽24716
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3855
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.
₽6738
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
₽59768
₽68389
₽79905
₽58125
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.

-
-
-
171 000
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.

-
-
-
2 953
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.

-
-
-
6 340
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.

-
-
-
53 692
trade
-
-
-
20 137
total
-
-
-
83 122
Employee

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

35 496
-
171 000
-
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
-
53 692
-
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
-
2 953
-
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.

6 340
-
6 340
-
total
7 387
-
62 985
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
135 504
171 000
-
-
trade
21 342
26 933
-
-
income
20 325
25 649
-
-
chamber of commerce
336
387
-
-
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.

1 118
1 411
-
-
total
43 121
54 380
-
-
Dividends
92 382
116 619
-
-
withholding
22 743
28 802
-
-
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.

1 250
1 583
-
-
total
23 993
30 385
-
-
Income
171 000
171 000
171 000
171 000
Total tax
74 501
84 765
62 985
83 122
After tax
96 499
86 235
108 015
87 878
Living cost
28 110
28 110
28 110
28 110
Free-cash
68 389
58 125
79 905
59 768

Estimated living cost  is ₽28110 per week

₽17682
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3277
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.
₽6625
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
₽50525
₽61934
₽71557
₽48898
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.

-
-
-
171 000
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.

-
-
-
2 953
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.

-
-
-
6 340
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.

-
-
-
53 692
trade
-
-
-
21 032
total
-
-
-
84 017
Employee

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

47 063
-
171 000
-
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.

4 044
-
53 692
-
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
-
2 953
-
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.

6 340
-
6 340
-
total
10 606
-
62 985
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
123 937
171 000
-
-
trade
20 387
28 129
-
-
income
18 591
25 649
-
-
chamber of commerce
317
384
-
-
surtax

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

1 023
1 411
-
-
total
40 318
55 573
-
-
Dividends
83 619
115 427
-
-
withholding
20 553
28 504
-
-
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.

1 131
1 567
-
-
total
21 684
30 071
-
-
Income
171 000
171 000
171 000
171 000
Total tax
72 608
85 644
62 985
84 017
After tax
98 392
85 356
108 015
86 983
Living cost
36 458
36 458
36 458
36 458
Free-cash
61 934
48 898
71 557
50 525

Estimated living cost  is ₽36458 per week

₽24383
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3845
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.
₽7686
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
₽43575
₽57008
₽65501
₽41960
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.

-
-
-
171 000
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.

-
-
-
2 953
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.

-
-
-
6 340
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.

-
-
-
53 692
trade
-
-
-
21 926
total
-
-
-
84 911
Employee

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

55 774
-
171 000
-
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.

6 559
-
53 692
-
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
-
2 953
-
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.

6 340
-
6 340
-
total
13 260
-
62 985
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
115 226
171 000
-
-
trade
19 762
29 327
-
-
income
17 284
25 649
-
-
chamber of commerce
303
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.

951
1 411
-
-
total
38 300
56 769
-
-
Dividends
76 926
114 231
-
-
withholding
18 879
28 205
-
-
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.

1 039
1 552
-
-
total
19 918
29 757
-
-
Income
171 000
171 000
171 000
171 000
Total tax
71 478
86 526
62 985
84 911
After tax
99 522
84 474
108 015
86 089
Living cost
42 514
42 514
42 514
42 514
Free-cash
57 008
41 960
65 501
43 575

Estimated living cost  is ₽42514 per week

₽31051
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3401
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.
₽7511
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
₽59974
₽83762
₽54300
₽86713
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
-
-
-
171 000
surtax
-
-
-
7 686
unemployment
-
-
-
211
health
-
-
-
8 793
pensions
-
-
-
24 772
income
-
-
-
48 719
other
-
-
-
-
total
-
-
-
90 181
Employee
31 253
-
144 928
-
unemployment
2 175
-
8 621
-
other
-
-
-
-
income
5 239
-
43 167
-
surtax
111
-
6 574
-
pensions
2 085
-
8 262
-
health
798
-
3 158
-
total
10 408
-
69 782
-
Employer
31 253
-
144 928
-
pensions
4 167
-
16 511
-
other
-
-
-
-
health
1 421
-
5 636
-
unemployment
992
-
3 926
-
total
6 580
-
26 073
-
Corporate
133 167
171 000
-
-
income
34 624
44 460
-
-
total
34 624
44 460
-
-
Dividends
98 543
126 540
-
-
withholding
14 781
18 982
-
-
total
14 781
18 982
-
-
Income
171 000
171 000
171 000
171 000
Total tax
66 393
63 442
95 855
90 181
After tax
104 607
107 558
75 145
80 819
Living cost
20 845
20 845
20 845
20 845
Free-cash
83 762
86 713
54 300
59 974

Estimated living cost  is ₽20845 per week

₽12585
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1812
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽484
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.
₽5965
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
₽60340
₽84194
₽54666
₽87079
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
-
-
-
171 000
surtax
-
-
-
7 686
unemployment
-
-
-
211
health
-
-
-
8 793
pensions
-
-
-
24 772
income
-
-
-
48 719
other
-
-
-
-
total
-
-
-
90 181
Employee
30 690
-
144 928
-
unemployment
2 136
-
8 621
-
other
-
-
-
-
income
5 144
-
43 167
-
surtax
100
-
6 574
-
pensions
2 046
-
8 262
-
health
784
-
3 158
-
total
10 210
-
69 782
-
Employer
30 690
-
144 928
-
pensions
4 091
-
16 511
-
other
-
-
-
-
health
1 397
-
5 636
-
unemployment
972
-
3 926
-
total
6 460
-
26 073
-
Corporate
133 850
171 000
-
-
income
34 800
44 460
-
-
total
34 800
44 460
-
-
Dividends
99 050
126 540
-
-
withholding
14 857
18 982
-
-
total
14 857
18 982
-
-
Income
171 000
171 000
171 000
171 000
Total tax
66 327
63 442
95 855
90 181
After tax
104 673
107 558
75 145
80 819
Living cost
20 479
20 479
20 479
20 479
Free-cash
84 194
87 079
54 666
60 340

Estimated living cost  is ₽20479 per week

₽12522
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1890
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.
₽5595
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
₽99987
₽77987
₽80656
₽77604
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
-
-
-
171 000
unemployment
-
-
-
2 565
health
-
-
-
11 970
pensions
-
-
-
17 100
income
-
-
-
20 905
total
-
-
-
52 540
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.

26 666
10 613
143 096
-
unemployment
400
159
2 146
-
income
3 260
1 297
17 494
-
pensions
2 667
1 061
14 310
-
health
1 867
743
10 017
-
total
8 194
3 260
43 967
-
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.

26 666
10 613
143 096
-
pensions
5 200
2 069
27 904
-
total
5 200
2 069
27 904
-
Corporate
139 134
158 318
-
-
income
12 522
14 249
-
-
total
12 522
14 249
-
-
Dividends
126 612
144 069
-
-
withholding
24 056
27 373
-
-
social contributions
24 568
27 972
-
-
total
48 624
55 345
-
-
Income
171 000
171 000
171 000
171 000
Total tax
74 540
74 923
71 871
52 540
After tax
96 460
96 077
99 129
118 460
Living cost
18 473
18 473
18 473
18 473
Free-cash
77 987
77 604
80 656
99 987

Estimated living cost  is ₽18473 per week

₽12606
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1511
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽369
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3986
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
₽54604
₽61126
₽55523
₽61870
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
-
-
-
171 000
national
-
-
-
30 363
pensions
-
-
-
20 520
social contributions
-
-
-
1 838
municipal
-
-
-
18 841
total
-
-
-
71 562
Employee
69 501
-
147 828
-
municipal
8 584
-
19 503
-
national
13 302
-
31 812
-
pensions
2 780
-
5 913
-
total
24 666
-
57 228
-
Employer
69 501
-
147 828
-
pensions
5 560
-
11 826
-
social contributions
747
-
1 589
-
total
6 307
-
13 415
-
Corporate
90 605
171 000
-
-
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%.

18 121
34 200
-
-
total
18 121
34 200
-
-
Dividends
72 484
136 800
-
-
withholding
15 946
30 096
-
-
total
15 946
30 096
-
-
Income
171 000
171 000
171 000
171 000
Total tax
65 040
64 296
70 643
71 562
After tax
105 960
106 704
100 357
99 438
Living cost
44 834
44 834
44 834
44 834
Free-cash
61 126
61 870
55 523
54 604

Estimated living cost  is ₽44834 per week

₽30473
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.
₽9522
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
₽36370
₽68883
₽36370
₽66834
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
-
-
-
171 000
social contributions
-
-
-
28 704
income
-
-
-
53 060
total
-
-
-
81 764
Employee
72 594
-
171 000
-
social contributions
6 031
-
28 704
-
income
13 698
-
53 060
-
total
19 729
-
81 764
-
Employer
72 594
-
171 000
-
total
-
-
-
-
Corporate
98 406
171 000
-
-
income
12 302
21 375
-
-
total
12 302
21 375
-
-
Dividends
86 104
149 625
-
-
withholding
17 220
29 925
-
-
total
17 220
29 925
-
-
Income
171 000
171 000
171 000
171 000
Total tax
49 251
51 300
81 764
81 764
After tax
121 749
119 700
89 236
89 236
Living cost
52 866
52 866
52 866
52 866
Free-cash
68 883
66 834
36 370
36 370

Estimated living cost  is ₽52866 per week

₽40219
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4308
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽505
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.
₽7834
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
₽42127
₽47230
₽34398
₽52075
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
-
-
-
171 000
national
-
-
-
42 690
regional
-
-
-
2 026
social contributions
-
-
-
43 981
municipal
-
-
-
1 016
total
-
-
-
89 713
Employee
82 479
-
171 000
-
municipal
437
-
907
-
national
14 292
-
37 083
-
social contributions
27 812
-
57 662
-
regional
778
-
1 790
-
total
43 319
-
97 442
-
Employer
82 479
-
171 000
-
total
-
-
-
-
Corporate
88 521
171 000
-
-
nationa
21 245
41 040
-
-
municipal
3 452
6 669
-
-
total
24 697
47 709
-
-
Dividends
63 824
123 291
-
-
withholding
16 594
32 056
-
-
total
16 594
32 056
-
-
Income
171 000
171 000
171 000
171 000
Total tax
84 610
79 765
97 442
89 713
After tax
86 390
91 235
73 558
81 287
Living cost
39 160
39 160
39 160
39 160
Free-cash
47 230
52 075
34 398
42 127

Estimated living cost  is ₽39160 per week

₽27298
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2568
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.
₽8693
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
₽55734
₽62820
₽48047
₽64882
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
-
-
-
171 000
national
-
-
-
42 690
regional
-
-
-
2 579
social contributions
-
-
-
43 981
municipal
-
-
-
1 016
total
-
-
-
90 266
Employee
51 480
-
171 000
-
municipal
273
-
907
-
national
8 156
-
37 083
-
social contributions
17 360
-
57 662
-
regional
693
-
2 301
-
total
26 482
-
97 953
-
Employer
51 480
-
171 000
-
total
-
-
-
-
Corporate
119 520
171 000
-