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
₽ 173000
per

Your estimated
City
free-cash

Andorra , Andorra
₽99172
₽124669
₽103769
₽127787
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
-
-
-
173 000
social contributions
-
-
-
38 060
income
-
-
-
7 856
total
-
-
-
45 916
Employee
29 853
-
149 784
-
social contributions
1 940
-
9 736
-
income
-
-
8 367
-
total
1 940
-
18 103
-
Employer
29 853
-
149 784
-
social contributions
4 627
-
23 216
-
total
4 627
-
23 216
-
Corporate
138 520
173 000
-
-
income
13 852
17 301
-
-
total
13 852
17 301
-
-
Dividends
124 668
155 699
-
-
total
-
-
-
-
Income
173 000
173 000
173 000
173 000
Total tax
20 419
17 301
41 319
45 916
After tax
152 581
155 699
131 681
127 084
Living cost
27 912
27 912
27 912
27 912
Free-cash
124 669
127 787
103 769
99 172

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
₽59375
₽65644
₽16155
₽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
-
-
-
173 000
surtax
-
-
-
-
unemployment
-
-
-
5 695
health
-
-
-
8 298
chamber of commerce
-
-
-
693
pensions
-
-
-
20 069
income
-
-
-
49 245
total
-
-
-
84 000
Employee
40 590
37 005
139 514
-
unemployment
1 218
1 110
3 255
-
other
405
370
1 085
-
income
3 616
2 730
40 092
-
pensions
4 157
3 789
11 108
-
health
1 570
1 433
4 197
-
total
10 966
9 432
59 737
-
Employer
40 590
37 005
139 514
-
pensions
5 094
4 645
13 614
-
surtax
-
-
-
-
payroll
1 218
1 110
4 185
-
other
1 928
1 757
6 363
-
health
1 535
1 399
4 100
-
accident
527
481
1 410
-
unemployment
1 218
1 110
3 255
-
chamber of commerce
162
148
559
-
total
11 682
10 650
33 486
-
Corporate
120 728
125 345
135 990
-
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.

30 182
31 336
33 997
-
total
30 182
31 336
33 997
-
Dividends
90 547
94 009
-
-
withholding
24 901
25 852
-
-
total
24 901
25 852
-
-
Income
173 000
173 000
173 000
173 000
Total tax
77 731
77 270
127 220
84 000
After tax
95 269
95 730
45 780
89 000
Living cost
29 625
29 625
29 625
29 625
Free-cash
65 644
66 105
16 155
59 375

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
₽56098
₽61476
₽13015
₽62911
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
-
-
-
173 000
surtax
-
-
-
183
unemployment
-
-
-
5 695
health
-
-
-
8 298
chamber of commerce
-
-
-
693
pensions
-
-
-
20 069
income
-
-
-
49 245
total
-
-
-
84 183
Employee
46 406
37 005
139 345
-
unemployment
1 392
1 110
3 255
-
other
463
370
1 085
-
income
5 283
2 730
40 011
-
pensions
4 752
3 789
11 108
-
health
1 796
1 433
4 197
-
total
13 686
9 432
59 656
-
Employer
46 406
37 005
139 345
-
pensions
5 824
4 645
13 614
-
surtax
183
183
183
-
payroll
1 392
1 110
4 180
-
other
2 204
1 757
6 356
-
health
1 753
1 399
4 100
-
accident
603
481
1 410
-
unemployment
1 392
1 110
3 255
-
chamber of commerce
185
148
557
-
total
13 536
10 833
33 655
-
Corporate
113 058
125 162
135 821
-
income

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

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

28 265
31 290
33 955
-
total
28 265
31 290
33 955
-
Dividends
84 793
93 871
-
-
withholding
23 318
25 815
-
-
total
23 318
25 815
-
-
Income
173 000
173 000
173 000
173 000
Total tax
78 805
77 370
127 266
84 183
After tax
94 195
95 630
45 734
88 817
Living cost
32 719
32 719
32 719
32 719
Free-cash
61 476
62 911
13 015
56 098

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
₽41207
₽48951
₽26527
₽62875
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
-
-
-
173 000
national
-
-
-
65 795
communal

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

-
-
-
8 990
social contributions
-
-
-
23 151
total
-
-
-
97 936
Employee

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

66 421
-
133 993
-
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
-
1 167
-
national
20 420
-
49 111
-
communal

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

3 464
-
6 989
-
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
-
10 049
-
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
-
6 296
-
total
32 565
-
73 612
-
Employer

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

66 421
-
133 993
-
surtax
7 531
-
15 193
-
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
-
11 872
-
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
-
8 242
-
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
-
1 741
-
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
-
1 956
-
total
19 334
-
39 004
-
Corporate
87 245
173 000
-
-
income
17 449
34 600
-
-
surtax
349
693
-
-
total
17 798
35 293
-
-
Dividends
69 447
137 708
-
-
withholding

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

20 495
40 975
-
-
total
20 495
40 975
-
-
Income
173 000
173 000
173 000
173 000
Total tax
90 192
76 268
112 616
97 936
After tax
82 808
96 732
60 384
75 064
Living cost
33 857
33 857
33 857
33 857
Free-cash
48 951
62 875
26 527
41 207

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
₽122412
₽126280
₽129299
₽131939
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
-
-
-
173 000
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
-
-
-
25 950
total
-
-
-
34 612
Employee
21 155
-
166 635
-
accident

We are using the highest rate at 1.1%.

232
-
357
-
income
2 116
-
16 663
-
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
-
21 360
-
Employer
21 155
-
166 635
-
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
147 695
173 000
-
-
income
14 769
17 300
-
-
total
14 769
17 300
-
-
Dividends
132 926
155 700
-
-
withholding
6 647
7 785
-
-
total
6 647
7 785
-
-
Income
173 000
173 000
173 000
173 000
Total tax
30 744
25 085
27 725
34 612
After tax
142 256
147 915
145 275
138 388
Living cost
15 976
15 976
15 976
15 976
Free-cash
126 280
131 939
129 299
122 412

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
₽126212
₽131424
₽133099
₽135739
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
-
-
-
173 000
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
-
-
-
25 950
total
-
-
-
34 612
Employee
16 123
-
166 635
-
accident

We are using the highest rate at 1.1%.

178
-
357
-
income
1 612
-
16 663
-
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
-
21 360
-
Employer
16 123
-
166 635
-
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
153 713
173 000
-
-
income
15 371
17 300
-
-
total
15 371
17 300
-
-
Dividends
138 342
155 700
-
-
withholding
6 917
7 785
-
-
total
6 917
7 785
-
-
Income
173 000
173 000
173 000
173 000
Total tax
29 400
25 085
27 725
34 612
After tax
143 600
147 915
145 275
138 388
Living cost
12 176
12 176
12 176
12 176
Free-cash
131 424
135 739
133 099
126 212

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
₽96274
₽99621
₽94779
₽104675
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
-
-
-
173 000
health
-
-
-
4 411
social contributions
-
-
-
15 024
income
-
-
-
35 792
total
-
-
-
55 227
Employee
71 403
71 403
162 010
-
income
7 775
6 610
34 985
-
social contributions
2 700
5 926
7 993
-
health
553
1 214
2 754
-
total
11 028
13 750
45 732
-
Employer
71 403
71 403
162 010
-
social contributions
2 700
5 926
7 993
-
health
601
1 322
2 997
-
total
3 301
7 248
10 990
-
Corporate
137 173
94 350
-
-
income
17 147
11 794
-
-
total
17 147
11 794
-
-
Dividends
120 026
82 556
-
-
withholding
20 404
14 034
-
-
total
20 404
14 034
-
-
Income
173 000
173 000
173 000
173 000
Total tax
51 880
46 826
56 722
55 227
After tax
121 120
126 174
116 278
117 773
Living cost
21 499
21 499
21 499
21 499
Free-cash
99 621
104 675
94 779
96 274

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
₽87655
₽92205
₽86160
₽96056
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
-
-
-
173 000
health
-
-
-
4 411
social contributions
-
-
-
15 024
income
-
-
-
35 792
total
-
-
-
55 227
Employee
71 403
71 403
162 010
-
income
7 498
6 610
34 985
-
social contributions
3 470
5 926
7 993
-
health
710
1 214
2 754
-
total
11 678
13 750
45 732
-
Employer
71 403
71 403
162 010
-
social contributions
3 470
5 926
7 993
-
health
774
1 322
2 997
-
total
4 244
7 248
10 990
-
Corporate
126 961
94 350
-
-
income
15 870
11 794
-
-
total
15 870
11 794
-
-
Dividends
111 091
82 556
-
-
withholding
18 885
14 034
-
-
total
18 885
14 034
-
-
Income
173 000
173 000
173 000
173 000
Total tax
50 677
46 826
56 722
55 227
After tax
122 323
126 174
116 278
117 773
Living cost
30 118
30 118
30 118
30 118
Free-cash
92 205
96 056
86 160
87 655

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
₽78550
₽89972
₽71273
₽97633
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
-
-
-
173 000
health
-
-
-
23 355
social contributions
-
-
-
30 904
income
-
-
-
17 811
solidarity contribution
-
-
-
903
total
-
-
-
72 973
Employee
31 583
-
134 441
-
income
3 790
-
16 412
-
social contributions
2 053
-
6 879
-
health
4 264
-
18 150
-
solidarity contribution
-
-
250
-
total
10 107
-
41 691
-
Employer
31 583
-
134 441
-
social contributions
7 896
-
26 459
-
health
2 842
-
12 100
-
total
10 738
-
38 559
-
Corporate
130 679
173 000
-
-
income
24 829
32 870
-
-
total
24 829
32 870
-
-
Dividends
105 850
140 130
-
-
withholding
15 877
21 020
-
-
total
15 877
21 020
-
-
Income
173 000
173 000
173 000
173 000
Total tax
61 551
53 890
80 250
72 973
After tax
111 449
119 110
92 750
100 027
Living cost
21 477
21 477
21 477
21 477
Free-cash
89 972
97 633
71 273
78 550

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
₽73562
₽83204
₽66285
₽92645
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
-
-
-
173 000
health
-
-
-
23 355
social contributions
-
-
-
30 904
income
-
-
-
17 811
solidarity contribution
-
-
-
903
total
-
-
-
72 973
Employee
38 919
-
134 441
-
income
4 670
-
16 412
-
social contributions
2 530
-
6 879
-
health
5 254
-
18 150
-
solidarity contribution
-
-
250
-
total
12 454
-
41 691
-
Employer
38 919
-
134 441
-
social contributions
9 730
-
26 459
-
health
3 503
-
12 100
-
total
13 233
-
38 559
-
Corporate
120 849
173 000
-
-
income
22 961
32 870
-
-
total
22 961
32 870
-
-
Dividends
97 888
140 130
-
-
withholding
14 683
21 020
-
-
total
14 683
21 020
-
-
Income
173 000
173 000
173 000
173 000
Total tax
63 331
53 890
80 250
72 973
After tax
109 669
119 110
92 750
100 027
Living cost
26 465
26 465
26 465
26 465
Free-cash
83 204
92 645
66 285
73 562

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
₽56670
-₽29866
-₽29866
-₽29866
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
-
-
-
173 000
national
-
-
-
20 602
pensions
-
-
-
807
municipal
-
-
-
36 304
labour market
-
-
-
13 775
total
-
-
-
71 488
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
173 000
173 000
173 000
173 000
Total tax
158 024
158 024
158 024
71 488
After tax
14 976
14 976
14 976
101 512
Living cost
44 842
44 842
44 842
44 842
Free-cash
-29 866
-29 866
-29 866
56 670

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
₽70299
₽110203
₽77285
₽115972
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
-
-
-
173 000
health
-
-
-
22 490
pensions
-
-
-
34 600
income
-
-
-
23 183
total
-
-
-
80 273
Employee
26 342
-
129 297
-
unemployment
421
-
2 069
-
income
2 966
-
24 929
-
pensions
527
-
2 587
-
total
3 914
-
29 585
-
Employer
26 342
-
129 297
-
pensions
5 269
-
25 859
-
health
3 424
-
16 809
-
unemployment
211
-
1 034
-
total
8 904
-
43 702
-
Corporate
137 754
173 000
-
-
income
27 551
34 600
-
-
total
27 551
34 600
-
-
Dividends
110 203
138 400
-
-
total
-
-
-
-
Income
173 000
173 000
173 000
173 000
Total tax
40 369
34 600
73 287
80 273
After tax
132 631
138 400
99 713
92 727
Living cost
22 428
22 428
22 428
22 428
Free-cash
110 203
115 972
77 285
70 299

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
₽74562
₽74732
₽54505
₽72169
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

-
-
-
173 000
national
-
-
-
29 781
health
-
-
-
2 277
municipal
-
-
-
30 730
total
-
-
-
62 788
Employee
48 854
-
145 535
-
unemployment
733
-
2 183
-
municipal
8 002
-
23 701
-
national
807
-
17 820
-
pensions
3 297
-
9 824
-
health
365
-
1 854
-
total
13 204
-
55 382
-
Employer
48 854
-
145 535
-
pensions
8 476
-
25 250
-
health
375
-
1 121
-
accident
49
-
146
-
unemployment
317
-
946
-
total
9 217
-
27 463
-
Corporate
114 928
173 000
-
-
income
22 985
34 600
-
-
total
22 985
34 600
-
-
Dividends

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

68 957
103 800
-
-
municipal
12 412
18 684
-
-
national
4 800
11 897
-
-
total
17 212
30 581
-
-
Income
173 000
173 000
173 000
173 000
Total tax
62 618
65 181
82 845
62 788
After tax
110 382
107 819
90 155
110 212
Living cost
35 650
35 650
35 650
35 650
Free-cash
74 732
72 169
54 505
74 562

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
₽68717
₽63731
₽65370
₽58571
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
-
-
-
173 000
surtax
-
-
-
-
health
-
-
-
7 609
pensions
-
-
-
29 948
social contributions
-
-
-
4 929
income
-
-
-
27 813
other
-
-
-
5 362
total
-
-
-
75 661
Employee
35 475
-
133 528
-
income
1 829
-
26 296
-
surtax
-
-
-
-
social contributions
1 011
-
3 804
-
pensions
4 012
-
9 436
-
total
6 852
-
39 536
-
Employer
35 475
-
133 528
-
pensions
5 829
-
15 858
-
social contributions
106
-
400
-
other
1 225
-
5 273
-
health
2 483
-
12 533
-
unemployment
1 436
-
5 408
-
total
11 079
-
39 472
-
Corporate
126 447
173 000
-
-
income
35 405
48 439
-
-
surtax
-
-
-
-
total
35 405
48 439
-
-
Dividends
91 042
124 561
-
-
withholding
11 653
15 944
-
-
social contributions
15 658
21 424
-
-
surtax
-
-
-
-
total
27 311
37 368
-
-
Income
173 000
173 000
173 000
173 000
Total tax
80 647
85 807
79 008
75 661
After tax
92 353
87 193
93 992
97 339
Living cost
28 622
28 622
28 622
28 622
Free-cash
63 731
58 571
65 370
68 717

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
₽65570
₽60908
₽62223
₽55424
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
-
-
-
173 000
surtax
-
-
-
-
health
-
-
-
7 609
pensions
-
-
-
29 948
social contributions
-
-
-
4 929
income
-
-
-
27 813
other
-
-
-
5 362
total
-
-
-
75 661
Employee
39 741
-
133 528
-
income
2 345
-
26 296
-
surtax
-
-
-
-
social contributions
1 133
-
3 804
-
pensions
4 493
-
9 436
-
total
7 971
-
39 536
-
Employer
39 741
-
133 528
-
pensions
6 529
-
15 858
-
social contributions
120
-
400
-
other
1 371
-
5 273
-
health
2 782
-
12 533
-
unemployment
1 609
-
5 408
-
total
12 411
-
39 472
-
Corporate
120 848
173 000
-
-
income
33 838
48 439
-
-
surtax
-
-
-
-
total
33 838
48 439
-
-
Dividends
87 010
124 561
-
-
withholding
11 137
15 944
-
-
social contributions
14 966
21 424
-
-
surtax
-
-
-
-
total
26 103
37 368
-
-
Income
173 000
173 000
173 000
173 000
Total tax
80 323
85 807
79 008
75 661
After tax
92 677
87 193
93 992
97 339
Living cost
31 769
31 769
31 769
31 769
Free-cash
60 908
55 424
62 223
65 570

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
₽52490
₽48726
₽49143
₽42344
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
-
-
-
173 000
surtax
-
-
-
-
health
-
-
-
7 609
pensions
-
-
-
29 948
social contributions
-
-
-
4 929
income
-
-
-
27 813
other
-
-
-
5 362
total
-
-
-
75 661
Employee
58 158
-
133 528
-
income
5 074
-
26 296
-
surtax
-
-
-
-
social contributions
1 656
-
3 804
-
pensions
6 578
-
9 436
-
total
13 308
-
39 536
-
Employer
58 158
-
133 528
-
pensions
9 556
-
15 858
-
social contributions
174
-
400
-
other
2 007
-
5 273
-
health
4 071
-
12 533
-
unemployment
2 356
-
5 408
-
total
18 164
-
39 472
-
Corporate
96 678
173 000
-
-
income
27 070
48 439
-
-
surtax
-
-
-
-
total
27 070
48 439
-
-
Dividends
69 608
124 561
-
-
withholding
8 909
15 944
-
-
social contributions
11 974
21 424
-
-
surtax
-
-
-
-
total
20 883
37 368
-
-
Income
173 000
173 000
173 000
173 000
Total tax
79 425
85 807
79 008
75 661
After tax
93 575
87 193
93 992
97 339
Living cost
44 849
44 849
44 849
44 849
Free-cash
48 726
42 344
49 143
52 490

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
₽165321
₽157286
₽132451
₽158401
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%.

-
-
-
173 000
microenterprise

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

-
-
-
1 730
total
-
-
-
1 730
Employee
7 436
-
173 000
-
income
1 487
-
34 600
-
total
1 487
-
34 600
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

We will register your company as part of a virtual zone. Your non-Georgian corporate tax will be zero. Turnover in Georgia will be taxed at 15%.

165 564
173 000
-
-
total
-
-
-
-
Dividends
165 564
173 000
-
-
withholding
8 278
8 650
-
-
total
8 278
8 650
-
-
Income
173 000
173 000
173 000
173 000
Total tax
9 765
8 650
34 600
1 730
After tax
163 235
164 350
138 400
171 270
Living cost
5 949
5 949
5 949
5 949
Free-cash
157 286
158 401
132 451
165 321

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
₽162000
₽153341
₽129130
₽155080
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%.

-
-
-
173 000
microenterprise

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

-
-
-
1 730
total
-
-
-
1 730
Employee
11 588
-
173 000
-
income
2 318
-
34 600
-
total
2 318
-
34 600
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

We will register your company as part of a virtual zone. Your non-Georgian corporate tax will be zero. Turnover in Georgia will be taxed at 15%.

161 412
173 000
-
-
total
-
-
-
-
Dividends
161 412
173 000
-
-
withholding
8 071
8 650
-
-
total
8 071
8 650
-
-
Income
173 000
173 000
173 000
173 000
Total tax
10 389
8 650
34 600
1 730
After tax
162 611
164 350
138 400
171 270
Living cost
9 270
9 270
9 270
9 270
Free-cash
153 341
155 080
129 130
162 000

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
₽54654
₽65314
₽73285
₽53169
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.

-
-
-
173 000
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.

-
-
-
2 999
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.

-
-
-
54 522
trade
-
-
-
18 631
total
-
-
-
82 496
Employee

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

46 202
-
173 000
-
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
-
54 522
-
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
-
2 999
-
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
-
63 865
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
126 798
173 000
-
-
trade
18 196
24 825
-
-
income
19 020
25 949
-
-
chamber of commerce
328
395
-
-
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.

1 047
1 427
-
-
total
38 591
52 596
-
-
Dividends
88 207
120 404
-
-
withholding
21 699
29 748
-
-
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.

1 193
1 637
-
-
total
22 892
31 385
-
-
Income
173 000
173 000
173 000
173 000
Total tax
71 836
83 981
63 865
82 496
After tax
101 164
89 019
109 135
90 504
Living cost
35 850
35 850
35 850
35 850
Free-cash
65 314
53 169
73 285
54 654

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
₽60561
₽69386
₽81009
₽59113
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.

-
-
-
173 000
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.

-
-
-
2 999
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.

-
-
-
54 522
trade
-
-
-
20 448
total
-
-
-
84 313
Employee

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

35 516
-
173 000
-
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
-
54 522
-
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
-
2 999
-
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
-
63 865
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
137 484
173 000
-
-
trade
21 653
27 248
-
-
income
20 622
25 949
-
-
chamber of commerce
338
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.

1 135
1 427
-
-
total
43 748
55 013
-
-
Dividends
93 735
117 986
-
-
withholding
23 080
29 144
-
-
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.

1 269
1 604
-
-
total
24 349
30 748
-
-
Income
173 000
173 000
173 000
173 000
Total tax
75 488
85 761
63 865
84 313
After tax
97 512
87 239
109 135
88 687
Living cost
28 126
28 126
28 126
28 126
Free-cash
69 386
59 113
81 009
60 561

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
₽51300
₽62918
₽72657
₽49873
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.

-
-
-
173 000
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.

-
-
-
2 999
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.

-
-
-
54 522
trade
-
-
-
21 357
total
-
-
-
85 222
Employee

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

47 090
-
173 000
-
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
-
54 522
-
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
-
2 999
-
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
-
63 865
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
125 910
173 000
-
-
trade
20 712
28 458
-
-
income
18 887
25 949
-
-
chamber of commerce
321
388
-
-
surtax

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

1 038
1 427
-
-
total
40 958
56 222
-
-
Dividends
84 953
116 777
-
-
withholding
20 885
28 841
-
-
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.

1 149
1 586
-
-
total
22 034
30 427
-
-
Income
173 000
173 000
173 000
173 000
Total tax
73 604
86 649
63 865
85 222
After tax
99 396
86 351
109 135
87 778
Living cost
36 478
36 478
36 478
36 478
Free-cash
62 918
49 873
72 657
51 300

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
₽44332
₽57979
₽66597
₽42923
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.

-
-
-
173 000
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.

-
-
-
2 999
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.

-
-
-
54 522
trade
-
-
-
22 265
total
-
-
-
86 130
Employee

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

55 805
-
173 000
-
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
-
54 522
-
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
-
2 999
-
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
-
63 865
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
117 195
173 000
-
-
trade
20 099
29 669
-
-
income
17 579
25 949
-
-
chamber of commerce
307
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.

967
1 427
-
-
total
38 952
57 429
-
-
Dividends
78 243
115 570
-
-
withholding
19 207
28 540
-
-
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.

1 057
1 570
-
-
total
20 264
30 110
-
-
Income
173 000
173 000
173 000
173 000
Total tax
72 483
87 539
63 865
86 130
After tax
100 517
85 461
109 135
86 870
Living cost
42 538
42 538
42 538
42 538
Free-cash
57 979
42 923
66 597
44 332

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
₽60885
₽85007
₽55207
₽87959
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
-
-
-
173 000
surtax
-
-
-
7 861
unemployment
-
-
-
211
health
-
-
-
8 798
pensions
-
-
-
24 786
income
-
-
-
49 602
other
-
-
-
-
total
-
-
-
91 258
Employee
31 271
-
146 913
-
unemployment
2 176
-
8 626
-
other
-
-
-
-
income
5 242
-
44 048
-
surtax
111
-
6 749
-
pensions
2 086
-
8 266
-
health
798
-
3 160
-
total
10 413
-
70 849
-
Employer
31 271
-
146 913
-
pensions
4 169
-
16 520
-
other
-
-
-
-
health
1 422
-
5 639
-
unemployment
992
-
3 928
-
total
6 583
-
26 087
-
Corporate
135 146
173 000
-
-
income
35 139
44 980
-
-
total
35 139
44 980
-
-
Dividends
100 007
128 020
-
-
withholding
15 001
19 204
-
-
total
15 001
19 204
-
-
Income
173 000
173 000
173 000
173 000
Total tax
67 136
64 184
96 936
91 258
After tax
105 864
108 816
76 064
81 742
Living cost
20 857
20 857
20 857
20 857
Free-cash
85 007
87 959
55 207
60 885

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
₽61252
₽85439
₽55574
₽88326
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
-
-
-
173 000
surtax
-
-
-
7 861
unemployment
-
-
-
211
health
-
-
-
8 798
pensions
-
-
-
24 786
income
-
-
-
49 602
other
-
-
-
-
total
-
-
-
91 258
Employee
30 707
-
146 913
-
unemployment
2 137
-
8 626
-
other
-
-
-
-
income
5 147
-
44 048
-
surtax
100
-
6 749
-
pensions
2 048
-
8 266
-
health
784
-
3 160
-
total
10 216
-
70 849
-
Employer
30 707
-
146 913
-
pensions
4 093
-
16 520
-
other
-
-
-
-
health
1 397
-
5 639
-
unemployment
973
-
3 928
-
total
6 463
-
26 087
-
Corporate
135 829
173 000
-
-
income
35 315
44 980
-
-
total
35 315
44 980
-
-
Dividends
100 514
128 020
-
-
withholding
15 077
19 204
-
-
total
15 077
19 204
-
-
Income
173 000
173 000
173 000
173 000
Total tax
67 071
64 184
96 936
91 258
After tax
105 929
108 816
76 064
81 742
Living cost
20 490
20 490
20 490
20 490
Free-cash
85 439
88 326
55 574
61 252

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
₽101277
₽79015
₽81720
₽78628
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
-
-
-
173 000
unemployment
-
-
-
2 595
health
-
-
-
12 110
pensions
-
-
-
17 300
income
-
-
-
21 149
total
-
-
-
53 154
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
144 770
-
unemployment
402
160
2 172
-
income
3 277
1 304
17 698
-
pensions
2 681
1 067
14 477
-
health
1 876
747
10 134
-
total
8 236
3 278
44 481
-
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
144 770
-
pensions
5 227
2 080
28 230
-
total
5 227
2 080
28 230
-
Corporate
140 967
160 252
-
-
income
12 687
14 423
-
-
total
12 687
14 423
-
-
Dividends
128 280
145 829
-
-
withholding
24 373
27 707
-
-
social contributions
24 893
28 315
-
-
total
49 266
56 022
-
-
Income
173 000
173 000
173 000
173 000
Total tax
75 416
75 803
72 711
53 154
After tax
97 584
97 197
100 289
119 846
Living cost
18 570
18 570
18 570
18 570
Free-cash
79 015
78 628
81 720
101 277

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
₽55594
₽62366
₽56522
₽63111
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
-
-
-
173 000
national
-
-
-
30 871
pensions
-
-
-
20 760
social contributions
-
-
-
1 860
municipal
-
-
-
19 074
total
-
-
-
72 565
Employee
69 511
-
149 557
-
municipal
8 586
-
19 744
-
national
13 304
-
32 338
-
pensions
2 780
-
5 982
-
total
24 670
-
58 064
-
Employer
69 511
-
149 557
-
pensions
5 561
-
11 965
-
social contributions
747
-
1 608
-
total
6 308
-
13 573
-
Corporate
92 593
173 000
-
-
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%.

18 519
34 600
-
-
total
18 519
34 600
-
-
Dividends
74 074
138 400
-
-
withholding
16 296
30 448
-
-
total
16 296
30 448
-
-
Income
173 000
173 000
173 000
173 000
Total tax
65 793
65 048
71 637
72 565
After tax
107 207
107 952
101 363
100 435
Living cost
44 841
44 841
44 841
44 841
Free-cash
62 366
63 111
56 522
55 594

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
₽37171
₽70256
₽37171
₽68205
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
-
-
-
173 000
social contributions
-
-
-
29 081
income
-
-
-
53 853
total
-
-
-
82 934
Employee
72 635
-
173 000
-
social contributions
6 034
-
29 081
-
income
13 706
-
53 853
-
total
19 740
-
82 934
-
Employer
72 635
-
173 000
-
total
-
-
-
-
Corporate
100 365
173 000
-
-
income
12 546
21 625
-
-
total
12 546
21 625
-
-
Dividends
87 819
151 375
-
-
withholding
17 563
30 275
-
-
total
17 563
30 275
-
-
Income
173 000
173 000
173 000
173 000
Total tax
49 849
51 900
82 934
82 934
After tax
123 151
121 100
90 066
90 066
Living cost
52 895
52 895
52 895
52 895
Free-cash
70 256
68 205
37 171
37 171

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
₽42949
₽48272
₽35133
₽53122
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
-
-
-
173 000
national
-
-
-
43 294
regional
-
-
-
2 052
social contributions
-
-
-
44 496
municipal
-
-
-
1 027
total
-
-
-
90 869
Employee
82 526
-
173 000
-
municipal
437
-
918
-
national
14 300
-
37 620
-
social contributions
27 828
-
58 335
-
regional
779
-
1 812
-
total
43 344
-
98 685
-
Employer
82 526
-
173 000
-
total
-
-
-
-
Corporate
90 474
173 000
-
-
nationa
21 713
41 519
-
-
municipal
3 528
6 747
-
-
total
25 241
48 266
-
-
Dividends
65 234
124 733
-
-
withholding
16 961
32 430
-
-
total
16 961
32 430
-
-
Income
173 000
173 000
173 000
173 000
Total tax
85 546
80 696
98 685
90 869
After tax
87 454
92 304
74 315
82 131
Living cost
39 182
39 182
39 182
39 182
Free-cash
48 272
53 122
35 133
42 949

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
₽56560
₽63857
₽48786
₽65921
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
-
-
-
173 000
national
-
-
-
43 294
regional
-
-
-
2 609
social contributions
-
-
-
44 496
municipal
-
-
-
1 027
total
-
-
-
91 426
Employee
51 509
-
173 000
-
municipal
273
-
918
-
national
8 160
-
37 620
-
social contributions
17 369
-
58 335
-
regional
693
-
2 327
-
total
26 495
-
99 200
-
Employer
51 509
-
173 000
-
total
-
-
-
-
Corporate
121 491
173 000
-