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
₽99524
₽125120
₽104134
₽128238
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
-
-
-
7 894
total
-
-
-
46 064
Employee
29 853
-
150 217
-
social contributions
1 940
-
9 764
-
income
-
-
8 407
-
total
1 940
-
18 171
-
Employer
29 853
-
150 217
-
social contributions
4 627
-
23 283
-
total
4 627
-
23 283
-
Corporate
139 020
173 500
-
-
income
13 901
17 350
-
-
total
13 901
17 350
-
-
Dividends
125 119
156 150
-
-
total
-
-
-
-
Income
173 500
173 500
173 500
173 500
Total tax
20 468
17 350
41 454
46 064
After tax
153 032
156 150
132 046
127 436
Living cost
27 912
27 912
27 912
27 912
Free-cash
125 120
128 238
104 134
99 524

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
₽59635
₽65917
₽16280
₽66376
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
surtax
-
-
-
-
unemployment
-
-
-
5 695
health
-
-
-
8 298
chamber of commerce
-
-
-
694
pensions
-
-
-
20 069
income
-
-
-
49 484
total
-
-
-
84 240
Employee
40 590
37 005
139 981
-
unemployment
1 218
1 110
3 255
-
other
405
370
1 085
-
income
3 616
2 730
40 316
-
pensions
4 157
3 789
11 108
-
health
1 570
1 433
4 197
-
total
10 966
9 432
59 961
-
Employer
40 590
37 005
139 981
-
pensions
5 094
4 645
13 614
-
surtax
-
-
-
-
payroll
1 218
1 110
4 199
-
other
1 928
1 757
6 381
-
health
1 535
1 399
4 100
-
accident
527
481
1 410
-
unemployment
1 218
1 110
3 255
-
chamber of commerce
162
148
560
-
total
11 682
10 650
33 519
-
Corporate
121 228
125 845
136 456
-
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.

30 307
31 461
34 115
-
total
30 307
31 461
34 115
-
Dividends
90 921
94 384
-
-
withholding
25 003
25 956
-
-
total
25 003
25 956
-
-
Income
173 500
173 500
173 500
173 500
Total tax
77 958
77 499
127 595
84 240
After tax
95 542
96 001
45 905
89 260
Living cost
29 625
29 625
29 625
29 625
Free-cash
65 917
66 376
16 280
59 635

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
₽56358
₽61748
₽13139
₽63184
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
surtax
-
-
-
183
unemployment
-
-
-
5 695
health
-
-
-
8 298
chamber of commerce
-
-
-
694
pensions
-
-
-
20 069
income
-
-
-
49 484
total
-
-
-
84 423
Employee
46 406
37 005
139 812
-
unemployment
1 392
1 110
3 255
-
other
463
370
1 085
-
income
5 283
2 730
40 235
-
pensions
4 752
3 789
11 108
-
health
1 796
1 433
4 197
-
total
13 686
9 432
59 880
-
Employer
46 406
37 005
139 812
-
pensions
5 824
4 645
13 614
-
surtax
183
183
183
-
payroll
1 392
1 110
4 194
-
other
2 204
1 757
6 374
-
health
1 753
1 399
4 100
-
accident
603
481
1 410
-
unemployment
1 392
1 110
3 255
-
chamber of commerce
185
148
559
-
total
13 536
10 833
33 689
-
Corporate
113 558
125 662
136 287
-
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.

28 390
31 415
34 073
-
total
28 390
31 415
34 073
-
Dividends
85 168
94 246
-
-
withholding
23 421
25 917
-
-
total
23 421
25 917
-
-
Income
173 500
173 500
173 500
173 500
Total tax
79 033
77 597
127 642
84 423
After tax
94 467
95 903
45 858
89 077
Living cost
32 719
32 719
32 719
32 719
Free-cash
61 748
63 184
13 139
56 358

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
₽41427
₽49229
₽26672
₽63156
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
national
-
-
-
66 045
communal

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

-
-
-
9 020
social contributions
-
-
-
23 151
total
-
-
-
98 216
Employee

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

66 421
-
134 381
-
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
-
1 168
-
national
20 420
-
49 280
-
communal

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

3 464
-
7 010
-
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
-
10 079
-
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
-
6 315
-
total
32 565
-
73 852
-
Employer

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

66 421
-
134 381
-
surtax
7 531
-
15 239
-
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
-
11 907
-
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
-
8 264
-
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
-
1 748
-
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
-
1 961
-
total
19 334
-
39 119
-
Corporate
87 745
173 500
-
-
income
17 549
34 700
-
-
surtax
351
694
-
-
total
17 900
35 394
-
-
Dividends
69 845
138 106
-
-
withholding

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

20 615
41 093
-
-
total
20 615
41 093
-
-
Income
173 500
173 500
173 500
173 500
Total tax
90 414
76 487
112 971
98 216
After tax
83 086
97 013
60 529
75 284
Living cost
33 857
33 857
33 857
33 857
Free-cash
49 229
63 156
26 672
41 427

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
₽122837
₽126707
₽129748
₽132367
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
-
-
-
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
-
-
-
26 025
total
-
-
-
34 687
Employee
21 155
-
167 135
-
accident

We are using the highest rate at 1.1%.

232
-
357
-
income
2 116
-
16 714
-
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
-
21 411
-
Employer
21 155
-
167 135
-
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
148 195
173 500
-
-
income
14 820
17 350
-
-
total
14 820
17 350
-
-
Dividends
133 375
156 150
-
-
withholding
6 669
7 807
-
-
total
6 669
7 807
-
-
Income
173 500
173 500
173 500
173 500
Total tax
30 817
25 157
27 776
34 687
After tax
142 683
148 343
145 724
138 813
Living cost
15 976
15 976
15 976
15 976
Free-cash
126 707
132 367
129 748
122 837

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
₽126636
₽131850
₽133548
₽136166
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
-
-
-
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
-
-
-
26 025
total
-
-
-
34 687
Employee
16 123
-
167 135
-
accident

We are using the highest rate at 1.1%.

178
-
357
-
income
1 612
-
16 714
-
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
-
21 411
-
Employer
16 123
-
167 135
-
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
154 213
173 500
-
-
income
15 422
17 350
-
-
total
15 422
17 350
-
-
Dividends
138 791
156 150
-
-
withholding
6 939
7 807
-
-
total
6 939
7 807
-
-
Income
173 500
173 500
173 500
173 500
Total tax
29 473
25 157
27 776
34 687
After tax
144 027
148 343
145 724
138 813
Living cost
12 176
12 176
12 176
12 176
Free-cash
131 850
136 166
133 548
126 636

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
₽96590
₽99983
₽95091
₽105038
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
-
-
-
4 425
social contributions
-
-
-
15 024
income
-
-
-
35 962
total
-
-
-
55 411
Employee
71 403
71 403
162 501
-
income
7 775
6 610
35 155
-
social contributions
2 700
5 926
7 993
-
health
553
1 214
2 763
-
total
11 028
13 750
45 911
-
Employer
71 403
71 403
162 501
-
social contributions
2 700
5 926
7 993
-
health
601
1 322
3 006
-
total
3 301
7 248
10 999
-
Corporate
137 673
94 850
-
-
income
17 209
11 856
-
-
total
17 209
11 856
-
-
Dividends
120 464
82 994
-
-
withholding
20 480
14 109
-
-
total
20 480
14 109
-
-
Income
173 500
173 500
173 500
173 500
Total tax
52 018
46 963
56 910
55 411
After tax
121 482
126 537
116 590
118 089
Living cost
21 499
21 499
21 499
21 499
Free-cash
99 983
105 038
95 091
96 590

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
₽87971
₽92566
₽86472
₽96419
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
-
-
-
4 425
social contributions
-
-
-
15 024
income
-
-
-
35 962
total
-
-
-
55 411
Employee
71 403
71 403
162 501
-
income
7 498
6 610
35 155
-
social contributions
3 470
5 926
7 993
-
health
710
1 214
2 763
-
total
11 678
13 750
45 911
-
Employer
71 403
71 403
162 501
-
social contributions
3 470
5 926
7 993
-
health
774
1 322
3 006
-
total
4 244
7 248
10 999
-
Corporate
127 461
94 850
-
-
income
15 933
11 856
-
-
total
15 933
11 856
-
-
Dividends
111 528
82 994
-
-
withholding
18 961
14 109
-
-
total
18 961
14 109
-
-
Income
173 500
173 500
173 500
173 500
Total tax
50 816
46 963
56 910
55 411
After tax
122 684
126 537
116 590
118 089
Living cost
30 118
30 118
30 118
30 118
Free-cash
92 566
96 419
86 472
87 971

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
₽78887
₽90316
₽71583
₽97978
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
-
-
-
23 422
social contributions
-
-
-
30 904
income
-
-
-
17 876
solidarity contribution
-
-
-
934
total
-
-
-
73 136
Employee
31 583
-
134 900
-
income
3 790
-
16 471
-
social contributions
2 053
-
6 879
-
health
4 264
-
18 212
-
solidarity contribution
-
-
278
-
total
10 107
-
41 840
-
Employer
31 583
-
134 900
-
social contributions
7 896
-
26 459
-
health
2 842
-
12 141
-
total
10 738
-
38 600
-
Corporate
131 179
173 500
-
-
income
24 924
32 965
-
-
total
24 924
32 965
-
-
Dividends
106 255
140 535
-
-
withholding
15 938
21 080
-
-
total
15 938
21 080
-
-
Income
173 500
173 500
173 500
173 500
Total tax
61 707
54 045
80 440
73 136
After tax
111 793
119 455
93 060
100 364
Living cost
21 477
21 477
21 477
21 477
Free-cash
90 316
97 978
71 583
78 887

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
₽73899
₽83548
₽66595
₽92990
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
-
-
-
23 422
social contributions
-
-
-
30 904
income
-
-
-
17 876
solidarity contribution
-
-
-
934
total
-
-
-
73 136
Employee
38 919
-
134 900
-
income
4 670
-
16 471
-
social contributions
2 530
-
6 879
-
health
5 254
-
18 212
-
solidarity contribution
-
-
278
-
total
12 454
-
41 840
-
Employer
38 919
-
134 900
-
social contributions
9 730
-
26 459
-
health
3 503
-
12 141
-
total
13 233
-
38 600
-
Corporate
121 349
173 500
-
-
income
23 056
32 965
-
-
total
23 056
32 965
-
-
Dividends
98 293
140 535
-
-
withholding
14 744
21 080
-
-
total
14 744
21 080
-
-
Income
173 500
173 500
173 500
173 500
Total tax
63 487
54 045
80 440
73 136
After tax
110 013
119 455
93 060
100 364
Living cost
26 465
26 465
26 465
26 465
Free-cash
83 548
92 990
66 595
73 899

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
₽56936
-₽29366
-₽29366
-₽29366
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
national
-
-
-
20 677
pensions
-
-
-
807
municipal
-
-
-
36 423
labour market
-
-
-
13 815
total
-
-
-
71 722
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
173 500
173 500
173 500
173 500
Total tax
158 024
158 024
158 024
71 722
After tax
15 476
15 476
15 476
101 778
Living cost
44 842
44 842
44 842
44 842
Free-cash
-29 366
-29 366
-29 366
56 936

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
₽70567
₽110603
₽77575
₽116372
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
-
-
-
23 250
total
-
-
-
80 505
Employee
26 342
-
129 670
-
unemployment
421
-
2 074
-
income
2 966
-
25 001
-
pensions
527
-
2 594
-
total
3 914
-
29 669
-
Employer
26 342
-
129 670
-
pensions
5 269
-
25 933
-
health
3 424
-
16 857
-
unemployment
211
-
1 038
-
total
8 904
-
43 828
-
Corporate
138 254
173 500
-
-
income
27 651
34 700
-
-
total
27 651
34 700
-
-
Dividends
110 602
138 800
-
-
total
-
-
-
-
Income
173 500
173 500
173 500
173 500
Total tax
40 469
34 700
73 497
80 505
After tax
133 031
138 800
100 003
92 995
Living cost
22 428
22 428
22 428
22 428
Free-cash
110 603
116 372
77 575
70 567

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
₽74810
₽75023
₽54736
₽72450
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
national
-
-
-
29 936
health
-
-
-
2 284
municipal
-
-
-
30 820
total
-
-
-
63 040
Employee
48 854
-
145 958
-
unemployment
733
-
2 189
-
municipal
8 002
-
23 769
-
national
807
-
17 901
-
pensions
3 297
-
9 852
-
health
365
-
1 861
-
total
13 204
-
55 572
-
Employer
48 854
-
145 958
-
pensions
8 476
-
25 324
-
health
375
-
1 124
-
accident
49
-
146
-
unemployment
317
-
948
-
total
9 217
-
27 542
-
Corporate
115 428
173 500
-
-
income
23 086
34 700
-
-
total
23 086
34 700
-
-
Dividends

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

69 257
104 100
-
-
municipal
12 467
18 739
-
-
national
4 853
11 961
-
-
total
17 320
30 700
-
-
Income
173 500
173 500
173 500
173 500
Total tax
62 827
65 400
83 114
63 040
After tax
110 673
108 100
90 386
110 460
Living cost
35 650
35 650
35 650
35 650
Free-cash
75 023
72 450
54 736
74 810

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
₽68988
₽63982
₽65592
₽58822
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
surtax
-
-
-
-
health
-
-
-
7 646
pensions
-
-
-
29 990
social contributions
-
-
-
4 945
income
-
-
-
27 931
other
-
-
-
5 378
total
-
-
-
75 890
Employee
35 475
-
133 885
-
income
1 829
-
26 389
-
surtax
-
-
-
-
social contributions
1 011
-
3 815
-
pensions
4 012
-
9 471
-
total
6 852
-
39 675
-
Employer
35 475
-
133 885
-
pensions
5 829
-
15 916
-
social contributions
106
-
402
-
other
1 225
-
5 292
-
health
2 483
-
12 579
-
unemployment
1 436
-
5 422
-
total
11 079
-
39 611
-
Corporate
126 947
173 500
-
-
income
35 546
48 580
-
-
surtax
-
-
-
-
total
35 546
48 580
-
-
Dividends
91 401
124 920
-
-
withholding
11 699
15 990
-
-
social contributions
15 720
21 486
-
-
surtax
-
-
-
-
total
27 419
37 476
-
-
Income
173 500
173 500
173 500
173 500
Total tax
80 896
86 056
79 286
75 890
After tax
92 604
87 444
94 214
97 610
Living cost
28 622
28 622
28 622
28 622
Free-cash
63 982
58 822
65 592
68 988

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
₽65841
₽61159
₽62445
₽55675
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
surtax
-
-
-
-
health
-
-
-
7 646
pensions
-
-
-
29 990
social contributions
-
-
-
4 945
income
-
-
-
27 931
other
-
-
-
5 378
total
-
-
-
75 890
Employee
39 741
-
133 885
-
income
2 345
-
26 389
-
surtax
-
-
-
-
social contributions
1 133
-
3 815
-
pensions
4 493
-
9 471
-
total
7 971
-
39 675
-
Employer
39 741
-
133 885
-
pensions
6 529
-
15 916
-
social contributions
120
-
402
-
other
1 371
-
5 292
-
health
2 782
-
12 579
-
unemployment
1 609
-
5 422
-
total
12 411
-
39 611
-
Corporate
121 348
173 500
-
-
income
33 977
48 580
-
-
surtax
-
-
-
-
total
33 977
48 580
-
-
Dividends
87 370
124 920
-
-
withholding
11 184
15 990
-
-
social contributions
15 029
21 486
-
-
surtax
-
-
-
-
total
26 213
37 476
-
-
Income
173 500
173 500
173 500
173 500
Total tax
80 572
86 056
79 286
75 890
After tax
92 928
87 444
94 214
97 610
Living cost
31 769
31 769
31 769
31 769
Free-cash
61 159
55 675
62 445
65 841

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
₽52761
₽48980
₽49365
₽42595
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
surtax
-
-
-
-
health
-
-
-
7 646
pensions
-
-
-
29 990
social contributions
-
-
-
4 945
income
-
-
-
27 931
other
-
-
-
5 378
total
-
-
-
75 890
Employee
58 158
-
133 885
-
income
5 074
-
26 389
-
surtax
-
-
-
-
social contributions
1 656
-
3 815
-
pensions
6 578
-
9 471
-
total
13 308
-
39 675
-
Employer
58 158
-
133 885
-
pensions
9 556
-
15 916
-
social contributions
174
-
402
-
other
2 007
-
5 292
-
health
4 071
-
12 579
-
unemployment
2 356
-
5 422
-
total
18 164
-
39 611
-
Corporate
97 178
173 500
-
-
income
27 209
48 580
-
-
surtax
-
-
-
-
total
27 209
48 580
-
-
Dividends
69 969
124 920
-
-
withholding
8 955
15 990
-
-
social contributions
12 035
21 486
-
-
surtax
-
-
-
-
total
20 990
37 476
-
-
Income
173 500
173 500
173 500
173 500
Total tax
79 671
86 056
79 286
75 890
After tax
93 829
87 444
94 214
97 610
Living cost
44 849
44 849
44 849
44 849
Free-cash
48 980
42 595
49 365
52 761

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
₽165816
₽157761
₽132851
₽158876
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
7 436
-
173 500
-
income
1 487
-
34 700
-
total
1 487
-
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%.

166 064
173 500
-
-
total
-
-
-
-
Dividends
166 064
173 500
-
-
withholding
8 303
8 675
-
-
total
8 303
8 675
-
-
Income
173 500
173 500
173 500
173 500
Total tax
9 790
8 675
34 700
1 735
After tax
163 710
164 825
138 800
171 765
Living cost
5 949
5 949
5 949
5 949
Free-cash
157 761
158 876
132 851
165 816

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
₽162495
₽153816
₽129530
₽155555
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
11 588
-
173 500
-
income
2 318
-
34 700
-
total
2 318
-
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%.

161 912
173 500
-
-
total
-
-
-
-
Dividends
161 912
173 500
-
-
withholding
8 096
8 675
-
-
total
8 096
8 675
-
-
Income
173 500
173 500
173 500
173 500
Total tax
10 414
8 675
34 700
1 735
After tax
163 086
164 825
138 800
171 765
Living cost
9 270
9 270
9 270
9 270
Free-cash
153 816
155 555
129 530
162 495

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
₽54862
₽65572
₽73564
₽53426
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
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.

-
-
-
3 010
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.

-
-
-
54 732
trade
-
-
-
18 702
total
-
-
-
82 788
Employee

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

46 202
-
173 500
-
income

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

3 799
-
54 732
-
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
-
3 010
-
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
-
64 086
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
127 298
173 500
-
-
trade
18 268
24 897
-
-
income
19 094
26 025
-
-
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.

1 050
1 431
-
-
total
38 740
52 748
-
-
Dividends
88 557
120 752
-
-
withholding
21 787
29 835
-
-
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.

1 198
1 641
-
-
total
22 985
31 476
-
-
Income
173 500
173 500
173 500
173 500
Total tax
72 078
84 224
64 086
82 788
After tax
101 422
89 276
109 414
90 712
Living cost
35 850
35 850
35 850
35 850
Free-cash
65 572
53 426
73 564
54 862

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
₽60761
₽69634
₽81288
₽59367
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
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.

-
-
-
3 010
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.

-
-
-
54 732
trade
-
-
-
20 527
total
-
-
-
84 613
Employee

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

35 516
-
173 500
-
income

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

992
-
54 732
-
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
-
3 010
-
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
-
64 086
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
137 984
173 500
-
-
trade
21 732
27 325
-
-
income
20 698
26 025
-
-
chamber of commerce
340
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.

1 138
1 431
-
-
total
43 908
55 170
-
-
Dividends
94 075
118 329
-
-
withholding
23 167
29 230
-
-
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.

1 274
1 607
-
-
total
24 441
30 837
-
-
Income
173 500
173 500
173 500
173 500
Total tax
75 740
86 007
64 086
84 613
After tax
97 760
87 493
109 414
88 887
Living cost
28 126
28 126
28 126
28 126
Free-cash
69 634
59 367
81 288
60 761

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
₽51498
₽63168
₽72936
₽50121
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
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.

-
-
-
3 010
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.

-
-
-
54 732
trade
-
-
-
21 438
total
-
-
-
85 524
Employee

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

47 090
-
173 500
-
income

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

4 046
-
54 732
-
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
-
3 010
-
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
-
64 086
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
126 410
173 500
-
-
trade
20 795
28 541
-
-
income
18 962
26 025
-
-
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.

1 043
1 431
-
-
total
41 121
56 385
-
-
Dividends
85 289
117 115
-
-
withholding
20 969
28 925
-
-
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.

1 152
1 591
-
-
total
22 121
30 516
-
-
Income
173 500
173 500
173 500
173 500
Total tax
73 854
86 901
64 086
85 524
After tax
99 646
86 599
109 414
87 976
Living cost
36 478
36 478
36 478
36 478
Free-cash
63 168
50 121
72 936
51 498

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
₽44525
₽58224
₽66876
₽43169
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
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.

-
-
-
3 010
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.

-
-
-
54 732
trade
-
-
-
22 351
total
-
-
-
86 437
Employee

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

55 805
-
173 500
-
income

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

6 562
-
54 732
-
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
-
3 010
-
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
-
64 086
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
117 695
173 500
-
-
trade
20 185
29 755
-
-
income
17 655
26 025
-
-
chamber of commerce
307
386
-
-
surtax

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

971
1 431
-
-
total
39 118
57 597
-
-
Dividends
78 577
115 903
-
-
withholding
19 292
28 622
-
-
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.

1 061
1 574
-
-
total
20 353
30 196
-
-
Income
173 500
173 500
173 500
173 500
Total tax
72 738
87 793
64 086
86 437
After tax
100 762
85 707
109 414
87 063
Living cost
42 538
42 538
42 538
42 538
Free-cash
58 224
43 169
66 876
44 525

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
₽61115
₽85323
₽55435
₽88274
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
surtax
-
-
-
7 905
unemployment
-
-
-
211
health
-
-
-
8 798
pensions
-
-
-
24 786
income
-
-
-
49 828
other
-
-
-
-
total
-
-
-
91 528
Employee
31 271
-
147 413
-
unemployment
2 176
-
8 626
-
other
-
-
-
-
income
5 242
-
44 274
-
surtax
111
-
6 795
-
pensions
2 086
-
8 266
-
health
798
-
3 160
-
total
10 413
-
71 121
-
Employer
31 271
-
147 413
-
pensions
4 169
-
16 520
-
other
-
-
-
-
health
1 422
-
5 639
-
unemployment
992
-
3 928
-
total
6 583
-
26 087
-
Corporate
135 646
173 500
-
-
income
35 267
45 111
-
-
total
35 267
45 111
-
-
Dividends
100 378
128 389
-
-
withholding
15 057
19 258
-
-
total
15 057
19 258
-
-
Income
173 500
173 500
173 500
173 500
Total tax
67 320
64 369
97 208
91 528
After tax
106 180
109 131
76 292
81 972
Living cost
20 857
20 857
20 857
20 857
Free-cash
85 323
88 274
55 435
61 115

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
₽61482
₽85753
₽55802
₽88641
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
surtax
-
-
-
7 905
unemployment
-
-
-
211
health
-
-
-
8 798
pensions
-
-
-
24 786
income
-
-
-
49 828
other
-
-
-
-
total
-
-
-
91 528
Employee
30 707
-
147 413
-
unemployment
2 137
-
8 626
-
other
-
-
-
-
income
5 147
-
44 274
-
surtax
100
-
6 795
-
pensions
2 048
-
8 266
-
health
784
-
3 160
-
total
10 216
-
71 121
-
Employer
30 707
-
147 413
-
pensions
4 093
-
16 520
-
other
-
-
-
-
health
1 397
-
5 639
-
unemployment
973
-
3 928
-
total
6 463
-
26 087
-
Corporate
136 329
173 500
-
-
income
35 445
45 111
-
-
total
35 445
45 111
-
-
Dividends
100 884
128 389
-
-
withholding
15 133
19 258
-
-
total
15 133
19 258
-
-
Income
173 500
173 500
173 500
173 500
Total tax
67 257
64 369
97 208
91 528
After tax
106 243
109 131
76 292
81 972
Living cost
20 490
20 490
20 490
20 490
Free-cash
85 753
88 641
55 802
61 482

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
₽101623
₽79295
₽82010
₽78908
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
-
-
-
2 603
health
-
-
-
12 145
pensions
-
-
-
17 350
income
-
-
-
21 210
total
-
-
-
53 308
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
145 188
-
unemployment
402
160
2 178
-
income
3 277
1 304
17 749
-
pensions
2 681
1 067
14 519
-
health
1 876
747
10 163
-
total
8 236
3 278
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.

26 805
10 668
145 188
-
pensions
5 227
2 080
28 312
-
total
5 227
2 080
28 312
-
Corporate
141 467
160 752
-
-
income
12 732
14 468
-
-
total
12 732
14 468
-
-
Dividends
128 735
146 284
-
-
withholding
24 460
27 794
-
-
social contributions
24 981
28 403
-
-
total
49 441
56 197
-
-
Income
173 500
173 500
173 500
173 500
Total tax
75 636
76 023
72 921
53 308
After tax
97 864
97 477
100 579
120 192
Living cost
18 570
18 570
18 570
18 570
Free-cash
79 295
78 908
82 010
101 623

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
₽55843
₽62678
₽56774
₽63423
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
national
-
-
-
30 999
pensions
-
-
-
20 820
social contributions
-
-
-
1 865
municipal
-
-
-
19 132
total
-
-
-
72 816
Employee
69 511
-
149 989
-
municipal
8 586
-
19 804
-
national
13 304
-
32 470
-
pensions
2 780
-
6 000
-
total
24 670
-
58 274
-
Employer
69 511
-
149 989
-
pensions
5 561
-
11 999
-
social contributions
747
-
1 612
-
total
6 308
-
13 611
-
Corporate
93 093
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%.

18 619
34 700
-
-
total
18 619
34 700
-
-
Dividends
74 474
138 800
-
-
withholding
16 384
30 536
-
-
total
16 384
30 536
-
-
Income
173 500
173 500
173 500
173 500
Total tax
65 981
65 236
71 885
72 816
After tax
107 519
108 264
101 615
100 684
Living cost
44 841
44 841
44 841
44 841
Free-cash
62 678
63 423
56 774
55 843

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
₽37377
₽70606
₽37377
₽68555
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
-
-
-
29 176
income
-
-
-
54 052
total
-
-
-
83 228
Employee
72 635
-
173 500
-
social contributions
6 034
-
29 176
-
income
13 706
-
54 052
-
total
19 740
-
83 228
-
Employer
72 635
-
173 500
-
total
-
-
-
-
Corporate
100 865
173 500
-
-
income
12 608
21 688
-
-
total
12 608
21 688
-
-
Dividends
88 257
151 812
-
-
withholding
17 651
30 362
-
-
total
17 651
30 362
-
-
Income
173 500
173 500
173 500
173 500
Total tax
49 999
52 050
83 228
83 228
After tax
123 501
121 450
90 272
90 272
Living cost
52 895
52 895
52 895
52 895
Free-cash
70 606
68 555
37 377
37 377

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
₽43157
₽48538
₽35320
₽53388
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
national
-
-
-
43 447
regional
-
-
-
2 059
social contributions
-
-
-
44 624
municipal
-
-
-
1 031
total
-
-
-
91 161
Employee
82 526
-
173 500
-
municipal
437
-
920
-
national
14 300
-
37 756
-
social contributions
27 828
-
58 505
-
regional
779
-
1 817
-
total
43 344
-
98 998
-
Employer
82 526
-
173 500
-
total
-
-
-
-
Corporate
90 974
173 500
-
-
nationa
21 835
41 639
-
-
municipal
3 547
6 767
-
-
total
25 382
48 406
-
-
Dividends
65 593
125 094
-
-
withholding
17 054
32 524
-
-
total
17 054
32 524
-
-
Income
173 500
173 500
173 500
173 500
Total tax
85 780
80 930
98 998
91 161
After tax
87 720
92 570
74 502
82 339
Living cost
39 182
39 182
39 182
39 182
Free-cash
48 538
53 388
35 320
43 157

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
₽56768
₽64120
₽48971
₽66182
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
national
-
-
-
43 447
regional
-
-
-
2 616
social contributions
-
-
-
44 624
municipal
-
-
-
1 031
total
-
-
-
91 718
Employee
51 509
-
173 500
-
municipal
273
-
920
-
national
8 160
-
37 756
-
social contributions
17 369
-
58 505
-
regional
693
-
2 334
-
total
26 495
-
99 515
-
Employer
51 509
-
173 500
-
total
-
-
-
-
Corporate
121 991
173 500
-