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
₽ 173500
per

Your estimated
City
free-cash

Andorra , Andorra
₽131193
₽106492
₽101881
₽128402
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
-
-
-
173 500
social contributions
-
-
-
38 170
income
-
-
-
8 491
total
-
-
-
46 661
Employee
26 693
-
150 215
-
social contributions
1 735
-
9 764
-
income
-
-
9 003
-
total
1 735
-
18 767
-
Employer
26 693
-
150 215
-
social contributions
4 138
-
23 283
-
total
4 138
-
23 283
-
Corporate
142 669
173 500
-
-
income
14 267
17 349
-
-
total
14 267
17 349
-
-
Dividends
128 402
156 151
-
-
total
-
-
-
-
Income
173 500
173 500
173 500
173 500
Total tax
20 140
17 349
42 050
46 661
After tax
153 360
156 151
131 450
126 839
Living cost
24 958
24 958
24 958
24 958
Free-cash
128 402
131 193
106 492
101 881

Estimated living cost  is ₽24958 per week

₽16138
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1881
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽470
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.
₽6470
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
₽69337
₽19178
₽62774
₽68927
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
-
-
-
173 500
chamber of commerce
-
-
-
693
unemployment
-
-
-
5 092
health
-
-
-
7 420
pensions
-
-
-
17 945
income
-
-
-
53 087
surtax
-
-
-
-
total
-
-
-
84 237
Employee
36 295
33 089
142 279
-
health
1 404
1 281
3 753
-
pensions
3 717
3 388
9 933
-
other
362
331
971
-
unemployment
1 089
993
2 910
-
income
3 233
2 441
44 263
-
total
9 805
8 434
61 830
-
Employer
36 295
33 089
142 279
-
pensions
4 555
4 153
12 173
-
accident
471
430
1 261
-
unemployment
1 089
993
2 910
-
surtax
-
-
-
-
payroll
1 089
993
4 268
-
chamber of commerce
145
132
569
-
health
1 372
1 251
3 667
-
other
1 724
1 571
6 373
-
total
10 445
9 523
31 221
-
Corporate
126 760
130 888
139 127
-
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.

31 689
32 721
34 782
-
total
31 689
32 721
34 782
-
Dividends
95 071
98 167
-
-
withholding
26 145
26 996
-
-
total
26 145
26 996
-
-
Income
173 500
173 500
173 500
173 500
Total tax
78 084
77 674
127 833
84 237
After tax
95 416
95 826
45 667
89 263
Living cost
26 489
26 489
26 489
26 489
Free-cash
68 927
69 337
19 178
62 774

Estimated living cost  is ₽26489 per week

₽15890
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2705
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽473
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.
₽7421
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
₽66481
₽16370
₽59843
₽65195
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
-
-
-
173 500
chamber of commerce
-
-
-
693
unemployment
-
-
-
5 092
health
-
-
-
7 420
pensions
-
-
-
17 945
income
-
-
-
53 087
surtax
-
-
-
164
total
-
-
-
84 401
Employee
41 494
33 089
142 126
-
health
1 606
1 281
3 753
-
pensions
4 250
3 388
9 933
-
other
414
331
971
-
unemployment
1 245
993
2 910
-
income
4 724
2 441
44 189
-
total
12 239
8 434
61 756
-
Employer
41 494
33 089
142 126
-
pensions
5 208
4 153
12 173
-
accident
539
430
1 261
-
unemployment
1 245
993
2 910
-
surtax
164
164
164
-
payroll
1 245
993
4 264
-
chamber of commerce
165
132
569
-
health
1 568
1 251
3 667
-
other
1 971
1 571
6 367
-
total
12 105
9 687
31 375
-
Corporate
119 901
130 724
138 974
-
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.

29 975
32 680
34 743
-
total
29 975
32 680
34 743
-
Dividends
89 926
98 044
-
-
withholding
24 730
26 962
-
-
total
24 730
26 962
-
-
Income
173 500
173 500
173 500
173 500
Total tax
79 049
77 763
127 874
84 401
After tax
94 451
95 737
45 626
89 099
Living cost
29 256
29 256
29 256
29 256
Free-cash
65 195
66 481
16 370
59 843

Estimated living cost  is ₽29256 per week

₽19513
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2496
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽481
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.
₽6767
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
₽65678
₽29290
₽45120
₽54249
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
-
-
-
173 500
social contributions
-
-
-
20 701
communal

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

-
-
-
9 169
national
-
-
-
68 236
total
-
-
-
98 106
Employee

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

59 392
-
134 381
-
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.

2 790
-
6 317
-
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.

4 454
-
10 079
-
communal

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

3 098
-
7 008
-
national
18 259
-
50 244
-
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.

517
-
1 169
-
total
29 118
-
74 817
-
Employer

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

59 392
-
134 381
-
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.

772
-
1 747
-
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.

867
-
1 962
-
surtax
6 734
-
15 240
-
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.

3 652
-
8 264
-
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.

5 263
-
11 906
-
total
17 288
-
39 119
-
Corporate
96 820
173 500
-
-
surtax
388
723
-
-
income
19 365
36 134
-
-
total
19 753
36 857
-
-
Dividends
77 068
136 643
-
-
withholding

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

22 818
40 691
-
-
total
22 818
40 691
-
-
Income
173 500
173 500
173 500
173 500
Total tax
88 977
77 548
113 936
98 106
After tax
84 523
95 952
59 564
75 394
Living cost
30 274
30 274
30 274
30 274
Free-cash
54 249
65 678
29 290
45 120

Estimated living cost  is ₽30274 per week

₽19500
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2647
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽474
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7653
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
₽134065
₽132553
₽125456
₽129005
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
-
-
-
173 500
unemployment
-
-
-
116
health
-
-
-
3 334
pensions

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

-
-
-
4 291
income
-
-
-
26 025
total
-
-
-
33 766
Employee
18 907
-
167 812
-
accident

We are using the highest rate at 1.1%.

208
-
319
-
health
870
-
1 334
-
pensions

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

1 660
-
2 546
-
income
1 891
-
16 781
-
total
4 629
-
20 980
-
Employer
18 907
-
167 812
-
accident

We are using the highest rate at 1.1%.

208
-
319
-
unemployment
114
-
174
-
health
1 305
-
2 001
-
pensions

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

2 083
-
3 195
-
total
3 710
-
5 689
-
Corporate
150 884
173 500
-
-
income
15 088
17 350
-
-
total
15 088
17 350
-
-
Dividends
135 795
156 150
-
-
withholding
6 790
7 807
-
-
total
6 790
7 807
-
-
Income
173 500
173 500
173 500
173 500
Total tax
30 217
25 157
26 669
33 766
After tax
143 283
148 343
146 831
139 734
Living cost
14 278
14 278
14 278
14 278
Free-cash
129 005
134 065
132 553
125 456

Estimated living cost  is ₽14278 per week

₽9444
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽817
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽341
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.
₽3677
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
₽137460
₽135948
₽128851
₽133603
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
-
-
-
173 500
unemployment
-
-
-
116
health
-
-
-
3 334
pensions

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

-
-
-
4 291
income
-
-
-
26 025
total
-
-
-
33 766
Employee
14 410
-
167 812
-
accident

We are using the highest rate at 1.1%.

159
-
319
-
health
663
-
1 334
-
pensions

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

1 265
-
2 546
-
income
1 441
-
16 781
-
total
3 528
-
20 980
-
Employer
14 410
-
167 812
-
accident

We are using the highest rate at 1.1%.

159
-
319
-
unemployment
86
-
174
-
health
995
-
2 001
-
pensions

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

1 588
-
3 195
-
total
2 828
-
5 689
-
Corporate
156 262
173 500
-
-
income
15 626
17 350
-
-
total
15 626
17 350
-
-
Dividends
140 636
156 150
-
-
withholding
7 032
7 807
-
-
total
7 032
7 807
-
-
Income
173 500
173 500
173 500
173 500
Total tax
29 014
25 157
26 669
33 766
After tax
144 486
148 343
146 831
139 734
Living cost
10 883
10 883
10 883
10 883
Free-cash
133 603
137 460
135 948
128 851

Estimated living cost  is ₽10883 per week

₽6353
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽777
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽288
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.
₽3464
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
₽107256
₽96547
₽97999
₽102738
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
-
-
-
173 500
social contributions
-
-
-
13 434
health
-
-
-
4 424
income
-
-
-
38 419
total
-
-
-
56 277
Employee
63 846
63 846
163 331
-
health
495
1 086
2 776
-
social contributions
2 414
5 299
7 147
-
income
6 952
5 910
37 637
-
total
9 861
12 295
47 560
-
Employer
63 846
63 846
163 331
-
social contributions
2 414
5 299
7 147
-
health
537
1 182
3 022
-
total
2 951
6 481
10 169
-
Corporate
141 465
103 174
-
-
income
17 683
12 897
-
-
total
17 683
12 897
-
-
Dividends
123 781
90 277
-
-
withholding
21 043
15 347
-
-
total
21 043
15 347
-
-
Income
173 500
173 500
173 500
173 500
Total tax
51 538
47 020
57 729
56 277
After tax
121 962
126 480
115 771
117 223
Living cost
19 224
19 224
19 224
19 224
Free-cash
102 738
107 256
96 547
97 999

Estimated living cost  is ₽19224 per week

₽11521
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1886
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽425
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.
₽5392
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
₽99549
₽88840
₽90292
₽96108
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
-
-
-
173 500
social contributions
-
-
-
13 434
health
-
-
-
4 424
income
-
-
-
38 419
total
-
-
-
56 277
Employee
63 846
63 846
163 331
-
health
635
1 086
2 776
-
social contributions
3 102
5 299
7 147
-
income
6 704
5 910
37 637
-
total
10 441
12 295
47 560
-
Employer
63 846
63 846
163 331
-
social contributions
3 102
5 299
7 147
-
health
692
1 182
3 022
-
total
3 794
6 481
10 169
-
Corporate
132 333
103 174
-
-
income
16 541
12 897
-
-
total
16 541
12 897
-
-
Dividends
115 792
90 277
-
-
withholding
19 685
15 347
-
-
total
19 685
15 347
-
-
Income
173 500
173 500
173 500
173 500
Total tax
50 461
47 020
57 729
56 277
After tax
123 039
126 480
115 771
117 223
Living cost
26 931
26 931
26 931
26 931
Free-cash
96 108
99 549
88 840
90 292

Estimated living cost  is ₽26931 per week

₽18410
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.
₽452
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 Source
Brno , Czech Republic
₽99943
₽74859
₽82378
₽92983
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
-
-
-
173 500
social contributions
-
-
-
28 078
health
-
-
-
23 423
solidarity contribution
-
-
-
1 809
income
-
-
-
18 300
total
-
-
-
71 610
Employee
28 695
-
137 120
-
health
3 874
-
18 511
-
social contributions
1 865
-
6 250
-
solidarity contribution
-
-
1 134
-
income
3 443
-
16 854
-
total
9 182
-
42 749
-
Employer
28 695
-
137 120
-
social contributions
7 174
-
24 039
-
health
2 582
-
12 341
-
total
9 756
-
36 380
-
Corporate
135 049
173 500
-
-
income
25 659
32 965
-
-
total
25 659
32 965
-
-
Dividends
109 390
140 535
-
-
withholding
16 408
21 080
-
-
total
16 408
21 080
-
-
Income
173 500
173 500
173 500
173 500
Total tax
61 005
54 045
79 129
71 610
After tax
112 495
119 455
94 371
101 890
Living cost
19 512
19 512
19 512
19 512
Free-cash
92 983
99 943
74 859
82 378

Estimated living cost  is ₽19512 per week

₽13554
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1388
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽384
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.
₽4187
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
₽95411
₽70327
₽77846
₽86834
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
-
-
-
173 500
social contributions
-
-
-
28 078
health
-
-
-
23 423
solidarity contribution
-
-
-
1 809
income
-
-
-
18 300
total
-
-
-
71 610
Employee
35 359
-
137 120
-
health
4 774
-
18 511
-
social contributions
2 298
-
6 250
-
solidarity contribution
-
-
1 134
-
income
4 243
-
16 854
-
total
11 315
-
42 749
-
Employer
35 359
-
137 120
-
social contributions
8 840
-
24 039
-
health
3 182
-
12 341
-
total
12 022
-
36 380
-
Corporate
126 118
173 500
-
-
income
23 962
32 965
-
-
total
23 962
32 965
-
-
Dividends
102 156
140 535
-
-
withholding
15 323
21 080
-
-
total
15 323
21 080
-
-
Income
173 500
173 500
173 500
173 500
Total tax
62 622
54 045
79 129
71 610
After tax
110 878
119 455
94 371
101 890
Living cost
24 044
24 044
24 044
24 044
Free-cash
86 834
95 411
70 327
77 846

Estimated living cost  is ₽24044 per week

₽17881
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1332
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽416
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.
₽4415
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
-₽7930
-₽7930
₽60673
-₽7930
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
-
-
-
173 500
labour market
-
-
-
13 822
municipal
-
-
-
36 937
pensions
-
-
-
722
national
-
-
-
21 242
total
-
-
-
72 723
Employee
169 268
169 268
169 268
-
municipal
36 045
36 045
36 045
-
pensions
241
241
241
-
national
20 679
20 679
20 679
-
labour market
13 522
13 522
13 522
-
total
70 487
70 487
70 487
-
Employer
169 268
169 268
169 268
-
labour market
13 541
13 541
13 541
-
national
20 715
20 715
20 715
-
municipal
36 102
36 102
36 102
-
pensions
481
481
481
-
total
70 839
70 839
70 839
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
173 500
173 500
173 500
173 500
Total tax
141 326
141 326
141 326
72 723
After tax
32 174
32 174
32 174
100 777
Living cost
40 104
40 104
40 104
40 104
Free-cash
-7 930
-7 930
-7 930
60 673

Estimated living cost  is ₽40104 per week

₽27447
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3548
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽617
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.
₽8492
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
₽118745
₽79946
₽72941
₽113588
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
-
-
-
173 500
health
-
-
-
22 555
pensions
-
-
-
34 700
income
-
-
-
23 249
total
-
-
-
80 504
Employee
23 554
-
129 670
-
pensions
471
-
2 594
-
unemployment
377
-
2 075
-
income
2 652
-
25 001
-
total
3 500
-
29 670
-
Employer
23 554
-
129 670
-
pensions
4 711
-
25 934
-
unemployment
189
-
1 037
-
health
3 061
-
16 858
-
total
7 961
-
43 829
-
Corporate
141 984
173 500
-
-
income
28 396
34 700
-
-
total
28 396
34 700
-
-
Dividends
113 588
138 800
-
-
total
-
-
-
-
Income
173 500
173 500
173 500
173 500
Total tax
39 857
34 700
73 499
80 504
After tax
133 643
138 800
100 001
92 996
Living cost
20 055
20 055
20 055
20 055
Free-cash
113 588
118 745
79 946
72 941

Estimated living cost  is ₽20055 per week

₽13755
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1194
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽403
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.
₽4702
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
₽75149
₽56195
₽76069
₽77713
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

-
-
-
173 500
health
-
-
-
2 326
municipal
-
-
-
30 812
national
-
-
-
32 416
total
-
-
-
65 554
Employee
43 684
-
145 958
-
health
326
-
1 902
-
municipal
7 155
-
23 762
-
pensions
2 948
-
9 853
-
national
722
-
20 178
-
unemployment
655
-
2 190
-
total
11 806
-
57 885
-
Employer
43 684
-
145 958
-
accident
44
-
147
-
unemployment
284
-
949
-
health
336
-
1 123
-
pensions
7 579
-
25 324
-
total
8 243
-
27 543
-
Corporate
121 574
173 500
-
-
income
24 315
34 700
-
-
total
24 315
34 700
-
-
Dividends

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

72 944
104 100
-
-
municipal
13 130
18 738
-
-
national
6 416
13 036
-
-
total
19 546
31 774
-
-
Income
173 500
173 500
173 500
173 500
Total tax
63 910
66 474
85 428
65 554
After tax
109 590
107 026
88 072
107 946
Living cost
31 877
31 877
31 877
31 877
Free-cash
77 713
75 149
56 195
76 069

Estimated living cost  is ₽31877 per week

₽20822
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3066
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽507
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.
₽7483
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
₽61852
₽66261
₽70501
₽66463
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
-
-
-
173 500
social contributions
-
-
-
4 943
health
-
-
-
8 187
pensions
-
-
-
28 340
other
-
-
-
5 379
income
-
-
-
30 557
surtax
-
-
-
-
total
-
-
-
77 406
Employee
31 720
-
132 919
-
income
1 636
-
27 474
-
social contributions
904
-
3 786
-
pensions
3 588
-
9 804
-
surtax
-
-
-
-
total
6 128
-
41 064
-
Employer
31 720
-
132 919
-
pensions
5 212
-
16 408
-
social contributions
95
-
399
-
unemployment
1 284
-
5 384
-
health
2 220
-
12 965
-
other
1 095
-
5 426
-
total
9 906
-
40 582
-
Corporate
131 874
173 500
-
-
surtax
-
-
-
-
income
36 925
48 580
-
-
total
36 925
48 580
-
-
Dividends
94 948
124 920
-
-
surtax
-
-
-
-
withholding
12 153
15 990
-
-
social contributions
16 332
21 485
-
-
total
28 485
37 475
-
-
Income
173 500
173 500
173 500
173 500
Total tax
81 444
86 055
81 646
77 406
After tax
92 056
87 445
91 854
96 094
Living cost
25 593
25 593
25 593
25 593
Free-cash
66 463
61 852
66 261
70 501

Estimated living cost  is ₽25593 per week

₽14843
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2600
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.
₽7666
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
₽59038
₽63447
₽67687
₽63940
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
-
-
-
173 500
social contributions
-
-
-
4 943
health
-
-
-
8 187
pensions
-
-
-
28 340
other
-
-
-
5 379
income
-
-
-
30 557
surtax
-
-
-
-
total
-
-
-
77 406
Employee
35 535
-
132 919
-
income
2 097
-
27 474
-
social contributions
1 013
-
3 786
-
pensions
4 018
-
9 804
-
surtax
-
-
-
-
total
7 128
-
41 064
-
Employer
35 535
-
132 919
-
pensions
5 838
-
16 408
-
social contributions
107
-
399
-
unemployment
1 439
-
5 384
-
health
2 488
-
12 965
-
other
1 226
-
5 426
-
total
11 098
-
40 582
-
Corporate
126 867
173 500
-
-
surtax
-
-
-
-
income
35 523
48 580
-
-
total
35 523
48 580
-
-
Dividends
91 344
124 920
-
-
surtax
-
-
-
-
withholding
11 693
15 990
-
-
social contributions
15 711
21 485
-
-
total
27 404
37 475
-
-
Income
173 500
173 500
173 500
173 500
Total tax
81 153
86 055
81 646
77 406
After tax
92 347
87 445
91 854
96 094
Living cost
28 407
28 407
28 407
28 407
Free-cash
63 940
59 038
63 447
67 687

Estimated living cost  is ₽28407 per week

₽17912
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2310
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.
₽7703
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
₽47343
₽51752
₽55992
₽53050
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
-
-
-
173 500
social contributions
-
-
-
4 943
health
-
-
-
8 187
pensions
-
-
-
28 340
other
-
-
-
5 379
income
-
-
-
30 557
surtax
-
-
-
-
total
-
-
-
77 406
Employee
52 003
-
132 919
-
income
4 537
-
27 474
-
social contributions
1 481
-
3 786
-
pensions
5 882
-
9 804
-
surtax
-
-
-
-
total
11 900
-
41 064
-
Employer
52 003
-
132 919
-
pensions
8 545
-
16 408
-
social contributions
156
-
399
-
unemployment
2 107
-
5 384
-
health
3 640
-
12 965
-
other
1 795
-
5 426
-
total
16 243
-
40 582
-
Corporate
105 255
173 500
-
-
surtax
-
-
-
-
income
29 471
48 580
-
-
total
29 471
48 580
-
-
Dividends
75 784
124 920
-
-
surtax
-
-
-
-
withholding
9 700
15 990
-
-
social contributions
13 034
21 485
-
-
total
22 734
37 475
-
-
Income
173 500
173 500
173 500
173 500
Total tax
80 348
86 055
81 646
77 406
After tax
93 152
87 445
91 854
96 094
Living cost
40 102
40 102
40 102
40 102
Free-cash
53 050
47 343
51 752
55 992

Estimated living cost  is ₽40102 per week

₽27140
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3280
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽550
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.
₽9131
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
₽158960
₽132935
₽165900
₽157861
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%.

-
-
-
173 500
microenterprise

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

-
-
-
1 735
total
-
-
-
1 735
Employee
7 330
-
173 500
-
income
1 466
-
34 700
-
total
1 466
-
34 700
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

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

166 170
173 500
-
-
total
-
-
-
-
Dividends
166 170
173 500
-
-
withholding
8 308
8 675
-
-
total
8 308
8 675
-
-
Income
173 500
173 500
173 500
173 500
Total tax
9 774
8 675
34 700
1 735
After tax
163 726
164 825
138 800
171 765
Living cost
5 865
5 865
5 865
5 865
Free-cash
157 861
158 960
132 935
165 900

Estimated living cost  is ₽5865 per week

₽3634
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽487
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽161
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽1581
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
₽155686
₽129661
₽162626
₽153972
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%.

-
-
-
173 500
microenterprise

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

-
-
-
1 735
total
-
-
-
1 735
Employee
11 424
-
173 500
-
income
2 285
-
34 700
-
total
2 285
-
34 700
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

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

162 076
173 500
-
-
total
-
-
-
-
Dividends
162 076
173 500
-
-
withholding
8 104
8 675
-
-
total
8 104
8 675
-
-
Income
173 500
173 500
173 500
173 500
Total tax
10 389
8 675
34 700
1 735
After tax
163 111
164 825
138 800
171 765
Living cost
9 139
9 139
9 139
9 139
Free-cash
153 972
155 686
129 661
162 626

Estimated living cost  is ₽9139 per week

₽6184
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽384
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽306
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽2264
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
₽57192
₽76003
₽56645
₽68052
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.

-
-
-
173 500
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.

-
-
-
5 672
trade
-
-
-
19 358
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.

-
-
-
56 652
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.

-
-
-
3 117
total
-
-
-
84 799
Employee

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

41 312
-
173 500
-
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.

5 672
-
5 672
-
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.

188
-
3 117
-
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.

3 397
-
56 652
-
total
9 257
-
65 441
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
132 188
173 500
-
-
trade
18 969
24 897
-
-
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.

1 090
1 431
-
-
chamber of commerce
320
380
-
-
income
19 828
26 025
-
-
total
40 207
52 733
-
-
Dividends
91 980
120 768
-
-
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.

1 248
1 643
-
-
withholding
22 680
29 876
-
-
total
23 928
31 519
-
-
Income
173 500
173 500
173 500
173 500
Total tax
73 392
84 252
65 441
84 799
After tax
100 108
89 248
108 059
88 701
Living cost
32 056
32 056
32 056
32 056
Free-cash
68 052
57 192
76 003
56 645

Estimated living cost  is ₽32056 per week

₽22113
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3449
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽465
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6028
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
₽62313
₽82910
₽61664
₽71499
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.

-
-
-
173 500
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.

-
-
-
5 672
trade
-
-
-
21 246
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.

-
-
-
56 652
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.

-
-
-
3 117
total
-
-
-
86 687
Employee

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

31 757
-
173 500
-
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.

5 672
-
5 672
-
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.

49
-
3 117
-
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.

887
-
56 652
-
total
6 608
-
65 441
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
141 743
173 500
-
-
trade
22 324
27 326
-
-
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.

1 169
1 431
-
-
chamber of commerce
329
375
-
-
income
21 262
26 025
-
-
total
45 084
55 157
-
-
Dividends
96 659
118 343
-
-
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.

1 311
1 610
-
-
withholding
23 849
29 271
-
-
total
25 160
30 881
-
-
Income
173 500
173 500
173 500
173 500
Total tax
76 852
86 038
65 441
86 687
After tax
96 648
87 462
108 059
86 813
Living cost
25 149
25 149
25 149
25 149
Free-cash
71 499
62 313
82 910
61 664

Estimated living cost  is ₽25149 per week

₽15819
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2932
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽470
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.
₽5928
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
₽53952
₽75441
₽53251
₽65615
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.

-
-
-
173 500
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.

-
-
-
5 672
trade
-
-
-
22 190
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.

-
-
-
56 652
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.

-
-
-
3 117
total
-
-
-
87 631
Employee

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

42 106
-
173 500
-
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.

5 672
-
5 672
-
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.

199
-
3 117
-
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.

3 618
-
56 652
-
total
9 489
-
65 441
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
131 394
173 500
-
-
trade
21 615
28 541
-
-
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.

1 084
1 431
-
-
chamber of commerce
314
373
-
-
income
19 710
26 025
-
-
total
42 723
56 370
-
-
Dividends
88 672
117 130
-
-
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.

1 202
1 593
-
-
withholding
21 853
28 967
-
-
total
23 055
30 560
-
-
Income
173 500
173 500
173 500
173 500
Total tax
75 267
86 930
65 441
87 631
After tax
98 233
86 570
108 059
85 869
Living cost
32 618
32 618
32 618
32 618
Free-cash
65 615
53 952
75 441
53 251

Estimated living cost  is ₽32618 per week

₽21815
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3440
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽487
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.
₽6876
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
₽47643
₽70023
₽46888
₽61107
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.

-
-
-
173 500
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.

-
-
-
5 672
trade
-
-
-
23 135
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.

-
-
-
56 652
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.

-
-
-
3 117
total
-
-
-
88 576
Employee

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

49 899
-
173 500
-
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.

5 672
-
5 672
-
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.

323
-
3 117
-
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.

5 868
-
56 652
-
total
11 863
-
65 441
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
123 601
173 500
-
-
trade
21 197
29 754
-
-
surtax

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

1 019
1 431
-
-
chamber of commerce
299
370
-
-
income
18 541
26 025
-
-
total
41 056
57 580
-
-
Dividends
82 544
115 920
-
-
surtax

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

1 117
1 577
-
-
withholding
20 321
28 664
-
-
total
21 438
30 241
-
-
Income
173 500
173 500
173 500
173 500
Total tax
74 357
87 821
65 441
88 576
After tax
99 143
85 679
108 059
84 924
Living cost
38 036
38 036
38 036
38 036
Free-cash
61 107
47 643
70 023
46 888

Estimated living cost  is ₽38036 per week

₽27780
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3043
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽495
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6720
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
₽90481
₽58016
₽63094
₽87841
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
-
-
-
173 500
unemployment
-
-
-
189
health
-
-
-
7 867
pensions
-
-
-
22 163
other
-
-
-
-
income
-
-
-
52 817
surtax
-
-
-
8 721
total
-
-
-
91 757
Employee
27 961
-
150 174
-
health
714
-
2 825
-
pensions
1 866
-
7 391
-
surtax
99
-
7 729
-
other
-
-
-
-
unemployment
1 946
-
7 713
-
income
4 688
-
47 851
-
total
9 313
-
73 509
-
Employer
27 961
-
150 174
-
pensions
3 728
-
14 772
-
unemployment
887
-
3 512
-
health
1 272
-
5 042
-
other
-
-
-
-
total
5 887
-
23 326
-
Corporate
139 652
173 500
-
-
income
36 309
45 111
-
-
total
36 309
45 111
-
-
Dividends
103 343
128 389
-
-
withholding
15 501
19 259
-
-
total
15 501
19 259
-
-
Income
173 500
173 500
173 500
173 500
Total tax
67 010
64 370
96 835
91 757
After tax
106 490
109 130
76 665
81 743
Living cost
18 649
18 649
18 649
18 649
Free-cash
87 841
90 481
58 016
63 094

Estimated living cost  is ₽18649 per week

₽11260
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1621
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽433
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.
₽5337
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
₽90808
₽58343
₽63421
₽88227
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
-
-
-
173 500
unemployment
-
-
-
189
health
-
-
-
7 867
pensions
-
-
-
22 163
other
-
-
-
-
income
-
-
-
52 817
surtax
-
-
-
8 721
total
-
-
-
91 757
Employee
27 457
-
150 174
-
health
701
-
2 825
-
pensions
1 831
-
7 391
-
surtax
90
-
7 729
-
other
-
-
-
-
unemployment
1 911
-
7 713
-
income
4 602
-
47 851
-
total
9 135
-
73 509
-
Employer
27 457
-
150 174
-
pensions
3 660
-
14 772
-
unemployment
870
-
3 512
-
health
1 249
-
5 042
-
other
-
-
-
-
total
5 779
-
23 326
-
Corporate
140 263
173 500
-
-
income
36 468
45 111
-
-
total
36 468
45 111
-
-
Dividends
103 795
128 389
-
-
withholding
15 569
19 259
-
-
total
15 569
19 259
-
-
Income
173 500
173 500
173 500
173 500
Total tax
66 951
64 370
96 835
91 757
After tax
106 549
109 130
76 665
81 743
Living cost
18 322
18 322
18 322
18 322
Free-cash
88 227
90 808
58 343
63 421

Estimated living cost  is ₽18322 per week

₽11203
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1691
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.
₽5006
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
₽81080
₽84227
₽103841
₽81421
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
-
-
-
173 500
unemployment
-
-
-
2 602
health
-
-
-
12 145
pensions
-
-
-
17 350
income
-
-
-
21 210
total
-
-
-
53 307
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.

23 604
9 394
145 188
-
health
1 652
658
10 163
-
pensions
2 360
939
14 519
-
unemployment
354
141
2 178
-
income
2 886
1 148
17 749
-
total
7 252
2 886
44 609
-
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.

23 604
9 394
145 188
-
pensions
4 603
1 832
28 312
-
total
4 603
1 832
28 312
-
Corporate
145 293
162 274
-
-
income
13 076
14 605
-
-
total
13 076
14 605
-
-
Dividends
132 216
147 669
-
-
withholding
25 121
28 057
-
-
social contributions
25 675
28 688
-
-
total
50 796
56 745
-
-
Income
173 500
173 500
173 500
173 500
Total tax
75 727
76 068
72 921
53 307
After tax
97 773
97 432
100 579
120 193
Living cost
16 352
16 352
16 352
16 352
Free-cash
81 421
81 080
84 227
103 841

Estimated living cost  is ₽16352 per week

₽11159
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1338
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽327
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.
₽3529
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
₽66285
₽58716
₽57784
₽65586
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
-
-
-
173 500
social contributions
-
-
-
1 865
municipal
-
-
-
19 203
pensions
-
-
-
20 820
national
-
-
-
31 849
total
-
-
-
73 737
Employee
65 075
-
149 989
-
municipal
8 038
-
19 874
-
pensions
2 603
-
6 000
-
national
12 455
-
33 320
-
total
23 096
-
59 194
-
Employer
65 075
-
149 989
-
social contributions
700
-
1 612
-
pensions
5 206
-
11 999
-
total
5 906
-
13 611
-
Corporate
98 225
173 500
-
-
income

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

19 645
34 700
-
-
total
19 645
34 700
-
-
Dividends
78 580
138 800
-
-
withholding
17 288
30 536
-
-
total
17 288
30 536
-
-
Income
173 500
173 500
173 500
173 500
Total tax
65 935
65 236
72 805
73 737
After tax
107 565
108 264
100 695
99 763
Living cost
41 979
41 979
41 979
41 979
Free-cash
65 586
66 285
58 716
57 784

Estimated living cost  is ₽41979 per week

₽28532
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3902
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽628
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.
₽8916
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
₽74153
₽40950
₽40950
₽75987
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
-
-
-
173 500
social contributions
-
-
-
29 578
income
-
-
-
55 675
total
-
-
-
85 253
Employee
64 948
-
173 500
-
social contributions
5 396
-
29 578
-
income
12 255
-
55 675
-
total
17 651
-
85 253
-
Employer
64 948
-
173 500
-
total
-
-
-
-
Corporate
108 552
173 500
-
-
income
13 569
21 687
-
-
total
13 569
21 687
-
-
Dividends
94 983
151 813
-
-
withholding
18 996
30 363
-
-
total
18 996
30 363
-
-
Income
173 500
173 500
173 500
173 500
Total tax
50 216
52 050
85 253
85 253
After tax
123 284
121 450
88 247
88 247
Living cost
47 297
47 297
47 297
47 297
Free-cash
75 987
74 153
40 950
40 950

Estimated living cost  is ₽47297 per week

₽35983
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3854
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽452
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.
₽7008
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
₽57534
₽40709
₽47747
₽53198
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
-
-
-
173 500
regional
-
-
-
2 131
social contributions
-
-
-
41 556
municipal
-
-
-
1 056
national
-
-
-
45 974
total
-
-
-
90 717
Employee
73 792
-
173 500
-
regional
696
-
1 905
-
municipal
391
-
952
-
social contributions
24 883
-
54 481
-
national
12 786
-
40 417
-
total
38 756
-
97 755
-
Employer
73 792
-
173 500
-
total
-
-
-
-
Corporate
99 708
173 500
-
-
nationa
23 929
41 640
-
-
municipal
3 889
6 766
-
-
total
27 818
48 406
-
-
Dividends
71 890
125 095
-
-
withholding
18 692
32 524
-
-
total
18 692
32 524
-
-
Income
173 500
173 500
173 500
173 500
Total tax
85 266
80 930
97 755
90 717
After tax
88 234
92 570
75 745
82 783
Living cost
35 036
35 036
35 036
35 036
Free-cash
53 198
57 534
40 709
47 747

Estimated living cost  is ₽35036 per week

₽24422
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2297
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.
₽7777
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
₽68829
₽52868
₽59870
₽66987
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
-
-
-
173 500
regional
-
-
-
2 678
social contributions
-
-
-
41 556
municipal
-
-
-
1 056
national
-
-
-
45 974
total
-
-
-
91 264
Employee
46 058
-
173 500
-
regional
620
-
2 416
-
municipal
244
-
952
-
social contributions
15 531
-
54 481
-
national
7 297
-
40 417
-
total
23 692
-
98 266
-
Employer
46 058
-
173 500
-
total
-
-
-
-
Corporate
127 442
173 500
-
- <