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
₽ 174000
per

Your estimated
City
free-cash

Andorra , Andorra
₽131661
₽106869
₽102246
₽128872
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
-
-
-
174 000
social contributions
-
-
-
38 280
income
-
-
-
8 534
total
-
-
-
46 814
Employee
26 673
-
150 649
-
social contributions
1 733
-
9 793
-
income
-
-
9 047
-
total
1 733
-
18 840
-
Employer
26 673
-
150 649
-
social contributions
4 135
-
23 351
-
total
4 135
-
23 351
-
Corporate
143 192
174 000
-
-
income
14 320
17 399
-
-
total
14 320
17 399
-
-
Dividends
128 873
156 601
-
-
total
-
-
-
-
Income
174 000
174 000
174 000
174 000
Total tax
20 188
17 399
42 191
46 814
After tax
153 812
156 601
131 809
127 186
Living cost
24 940
24 940
24 940
24 940
Free-cash
128 872
131 661
106 869
102 246

Estimated living cost  is ₽24940 per week

₽16126
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1880
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽469
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.
₽6465
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
₽69626
₽19322
₽63040
₽69218
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
-
-
-
174 000
chamber of commerce
-
-
-
696
unemployment
-
-
-
5 089
health
-
-
-
7 414
pensions
-
-
-
17 931
income
-
-
-
53 361
surtax
-
-
-
-
total
-
-
-
84 491
Employee
36 267
33 064
142 760
-
health
1 403
1 280
3 750
-
pensions
3 714
3 385
9 925
-
other
362
331
970
-
unemployment
1 088
992
2 908
-
income
3 231
2 439
44 511
-
total
9 798
8 427
62 064
-
Employer
36 267
33 064
142 760
-
pensions
4 552
4 150
12 164
-
accident
471
430
1 260
-
unemployment
1 088
992
2 908
-
surtax
-
-
-
-
payroll
1 088
992
4 283
-
chamber of commerce
145
132
572
-
health
1 371
1 250
3 664
-
other
1 722
1 570
6 391
-
total
10 437
9 516
31 242
-
Corporate
127 296
131 420
139 611
-
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.

31 824
32 856
34 903
-
total
31 824
32 856
34 903
-
Dividends
95 471
98 565
-
-
withholding
26 254
27 106
-
-
total
26 254
27 106
-
-
Income
174 000
174 000
174 000
174 000
Total tax
78 313
77 905
128 209
84 491
After tax
95 687
96 095
45 791
89 509
Living cost
26 469
26 469
26 469
26 469
Free-cash
69 218
69 626
19 322
63 040

Estimated living cost  is ₽26469 per week

₽15878
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2703
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.
₽7416
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
₽66773
₽16517
₽60111
₽65490
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
-
-
-
174 000
chamber of commerce
-
-
-
696
unemployment
-
-
-
5 089
health
-
-
-
7 414
pensions
-
-
-
17 931
income
-
-
-
53 361
surtax
-
-
-
164
total
-
-
-
84 655
Employee
41 463
33 064
142 608
-
health
1 604
1 280
3 750
-
pensions
4 246
3 385
9 925
-
other
414
331
970
-
unemployment
1 244
992
2 908
-
income
4 720
2 439
44 439
-
total
12 228
8 427
61 992
-
Employer
41 463
33 064
142 608
-
pensions
5 204
4 150
12 164
-
accident
538
430
1 260
-
unemployment
1 244
992
2 908
-
surtax
164
164
164
-
payroll
1 244
992
4 278
-
chamber of commerce
165
132
570
-
health
1 567
1 250
3 664
-
other
1 970
1 570
6 384
-
total
12 096
9 680
31 392
-
Corporate
120 442
131 257
139 460
-
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.

30 110
32 815
34 865
-
total
30 110
32 815
34 865
-
Dividends
90 332
98 442
-
-
withholding
24 842
27 071
-
-
total
24 842
27 071
-
-
Income
174 000
174 000
174 000
174 000
Total tax
79 276
77 993
128 249
84 655
After tax
94 724
96 007
45 751
89 345
Living cost
29 234
29 234
29 234
29 234
Free-cash
65 490
66 773
16 517
60 111

Estimated living cost  is ₽29234 per week

₽19498
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2494
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽480
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.
₽6762
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
₽65940
₽29452
₽45364
₽54561
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
-
-
-
174 000
social contributions
-
-
-
20 685
communal

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

-
-
-
9 200
national
-
-
-
68 500
total
-
-
-
98 385
Employee

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

59 347
-
134 768
-
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.

2 788
-
6 334
-
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.

4 451
-
10 108
-
communal

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

3 095
-
7 030
-
national
18 246
-
50 419
-
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.

516
-
1 173
-
total
29 096
-
75 064
-
Employer

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

59 347
-
134 768
-
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.

771
-
1 752
-
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.

866
-
1 968
-
surtax
6 729
-
15 282
-
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.

3 650
-
8 290
-
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.

5 259
-
11 941
-
total
17 275
-
39 233
-
Corporate
97 378
174 000
-
-
surtax
389
726
-
-
income
19 476
36 290
-
-
total
19 865
37 016
-
-
Dividends
77 513
136 985
-
-
withholding

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

22 952
40 793
-
-
total
22 952
40 793
-
-
Income
174 000
174 000
174 000
174 000
Total tax
89 188
77 809
114 297
98 385
After tax
84 812
96 191
59 703
75 615
Living cost
30 251
30 251
30 251
30 251
Free-cash
54 561
65 940
29 452
45 364

Estimated living cost  is ₽30251 per week

₽19485
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2645
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.
₽7647
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
₽134507
₽133028
₽125904
₽129454
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
-
-
-
174 000
unemployment
-
-
-
116
health
-
-
-
3 331
pensions

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

-
-
-
4 286
income
-
-
-
26 100
total
-
-
-
33 833
Employee
18 887
-
168 318
-
accident

We are using the highest rate at 1.1%.

208
-
319
-
health
869
-
1 332
-
pensions

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

1 658
-
2 543
-
income
1 889
-
16 832
-
total
4 624
-
21 026
-
Employer
18 887
-
168 318
-
accident

We are using the highest rate at 1.1%.

208
-
319
-
unemployment
113
-
174
-
health
1 303
-
1 998
-
pensions

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

2 081
-
3 192
-
total
3 705
-
5 683
-
Corporate
151 407
174 000
-
-
income
15 141
17 400
-
-
total
15 141
17 400
-
-
Dividends
136 266
156 600
-
-
withholding
6 813
7 830
-
-
total
6 813
7 830
-
-
Income
174 000
174 000
174 000
174 000
Total tax
30 283
25 230
26 709
33 833
After tax
143 717
148 770
147 291
140 167
Living cost
14 263
14 263
14 263
14 263
Free-cash
129 454
134 507
133 028
125 904

Estimated living cost  is ₽14263 per week

₽9434
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.
₽340
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.
₽3673
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
₽137899
₽136420
₽129296
₽134048
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
-
-
-
174 000
unemployment
-
-
-
116
health
-
-
-
3 331
pensions

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

-
-
-
4 286
income
-
-
-
26 100
total
-
-
-
33 833
Employee
14 395
-
168 318
-
accident

We are using the highest rate at 1.1%.

158
-
319
-
health
662
-
1 332
-
pensions

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

1 264
-
2 543
-
income
1 439
-
16 832
-
total
3 523
-
21 026
-
Employer
14 395
-
168 318
-
accident

We are using the highest rate at 1.1%.

158
-
319
-
unemployment
86
-
174
-
health
994
-
1 998
-
pensions

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

1 587
-
3 192
-
total
2 825
-
5 683
-
Corporate
156 780
174 000
-
-
income
15 678
17 400
-
-
total
15 678
17 400
-
-
Dividends
141 102
156 600
-
-
withholding
7 055
7 830
-
-
total
7 055
7 830
-
-
Income
174 000
174 000
174 000
174 000
Total tax
29 081
25 230
26 709
33 833
After tax
144 919
148 770
147 291
140 167
Living cost
10 871
10 871
10 871
10 871
Free-cash
134 048
137 899
136 420
129 296

Estimated living cost  is ₽10871 per week

₽6347
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽776
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.
₽3460
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
₽107633
₽96869
₽98324
₽103119
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
-
-
-
174 000
social contributions
-
-
-
13 424
health
-
-
-
4 437
income
-
-
-
38 606
total
-
-
-
56 467
Employee
63 798
63 798
163 827
-
health
494
1 085
2 785
-
social contributions
2 412
5 295
7 142
-
income
6 947
5 906
37 822
-
total
9 853
12 286
47 749
-
Employer
63 798
63 798
163 827
-
social contributions
2 412
5 295
7 142
-
health
537
1 181
3 031
-
total
2 949
6 476
10 173
-
Corporate
141 989
103 727
-
-
income
17 749
12 966
-
-
total
17 749
12 966
-
-
Dividends
124 240
90 761
-
-
withholding
21 121
15 430
-
-
total
21 121
15 430
-
-
Income
174 000
174 000
174 000
174 000
Total tax
51 672
47 158
57 922
56 467
After tax
122 328
126 842
116 078
117 533
Living cost
19 209
19 209
19 209
19 209
Free-cash
103 119
107 633
96 869
98 324

Estimated living cost  is ₽19209 per week

₽11512
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1885
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.
₽5388
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
₽99932
₽89168
₽90623
₽96494
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
-
-
-
174 000
social contributions
-
-
-
13 424
health
-
-
-
4 437
income
-
-
-
38 606
total
-
-
-
56 467
Employee
63 798
63 798
163 827
-
health
635
1 085
2 785
-
social contributions
3 100
5 295
7 142
-
income
6 699
5 906
37 822
-
total
10 434
12 286
47 749
-
Employer
63 798
63 798
163 827
-
social contributions
3 100
5 295
7 142
-
health
691
1 181
3 031
-
total
3 791
6 476
10 173
-
Corporate
132 864
103 727
-
-
income
16 607
12 966
-
-
total
16 607
12 966
-
-
Dividends
116 257
90 761
-
-
withholding
19 764
15 430
-
-
total
19 764
15 430
-
-
Income
174 000
174 000
174 000
174 000
Total tax
50 596
47 158
57 922
56 467
After tax
123 404
126 842
116 078
117 533
Living cost
26 910
26 910
26 910
26 910
Free-cash
96 494
99 932
89 168
90 623

Estimated living cost  is ₽26910 per week

₽18396
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2102
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.
₽5961
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
₽100276
₽75150
₽82696
₽93311
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
-
-
-
174 000
social contributions
-
-
-
28 093
health
-
-
-
23 490
solidarity contribution
-
-
-
1 835
income
-
-
-
18 363
total
-
-
-
71 781
Employee
28 710
-
137 567
-
health
3 876
-
18 572
-
social contributions
1 866
-
6 254
-
solidarity contribution
-
-
1 157
-
income
3 445
-
16 911
-
total
9 187
-
42 894
-
Employer
28 710
-
137 567
-
social contributions
7 178
-
24 052
-
health
2 584
-
12 381
-
total
9 762
-
36 433
-
Corporate
135 528
174 000
-
-
income
25 750
33 060
-
-
total
25 750
33 060
-
-
Dividends
109 778
140 940
-
-
withholding
16 467
21 141
-
-
total
16 467
21 141
-
-
Income
174 000
174 000
174 000
174 000
Total tax
61 166
54 201
79 327
71 781
After tax
112 834
119 799
94 673
102 219
Living cost
19 523
19 523
19 523
19 523
Free-cash
93 311
100 276
75 150
82 696

Estimated living cost  is ₽19523 per week

₽13561
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1389
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.
₽4189
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
₽95742
₽70616
₽78162
₽87159
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
-
-
-
174 000
social contributions
-
-
-
28 093
health
-
-
-
23 490
solidarity contribution
-
-
-
1 835
income
-
-
-
18 363
total
-
-
-
71 781
Employee
35 378
-
137 567
-
health
4 776
-
18 572
-
social contributions
2 300
-
6 254
-
solidarity contribution
-
-
1 157
-
income
4 245
-
16 911
-
total
11 321
-
42 894
-
Employer
35 378
-
137 567
-
social contributions
8 845
-
24 052
-
health
3 184
-
12 381
-
total
12 029
-
36 433
-
Corporate
126 593
174 000
-
-
income
24 053
33 060
-
-
total
24 053
33 060
-
-
Dividends
102 540
140 940
-
-
withholding
15 381
21 141
-
-
total
15 381
21 141
-
-
Income
174 000
174 000
174 000
174 000
Total tax
62 784
54 201
79 327
71 781
After tax
111 216
119 799
94 673
102 219
Living cost
24 057
24 057
24 057
24 057
Free-cash
87 159
95 742
70 616
78 162

Estimated living cost  is ₽24057 per week

₽17891
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1333
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.
₽4418
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
-₽7254
-₽7254
₽60970
-₽7254
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
-
-
-
174 000
labour market
-
-
-
13 862
municipal
-
-
-
37 061
pensions
-
-
-
721
national
-
-
-
21 321
total
-
-
-
72 965
Employee
169 104
169 104
169 104
-
municipal
36 010
36 010
36 010
-
pensions
240
240
240
-
national
20 659
20 659
20 659
-
labour market
13 509
13 509
13 509
-
total
70 418
70 418
70 418
-
Employer
169 104
169 104
169 104
-
labour market
13 528
13 528
13 528
-
national
20 695
20 695
20 695
-
municipal
36 067
36 067
36 067
-
pensions
481
481
481
-
total
70 771
70 771
70 771
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
174 000
174 000
174 000
174 000
Total tax
141 189
141 189
141 189
72 965
After tax
32 811
32 811
32 811
101 035
Living cost
40 065
40 065
40 065
40 065
Free-cash
-7 254
-7 254
-7 254
60 970

Estimated living cost  is ₽40065 per week

₽27421
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3544
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽616
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.
₽8484
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
₽119160
₽80252
₽73224
₽114006
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
-
-
-
174 000
health
-
-
-
22 620
pensions
-
-
-
34 800
income
-
-
-
23 316
total
-
-
-
80 736
Employee
23 536
-
130 043
-
pensions
471
-
2 601
-
unemployment
376
-
2 081
-
income
2 650
-
25 072
-
total
3 497
-
29 754
-
Employer
23 536
-
130 043
-
pensions
4 708
-
26 008
-
unemployment
189
-
1 041
-
health
3 059
-
16 905
-
total
7 956
-
43 954
-
Corporate
142 508
174 000
-
-
income
28 501
34 800
-
-
total
28 501
34 800
-
-
Dividends
114 007
139 200
-
-
total
-
-
-
-
Income
174 000
174 000
174 000
174 000
Total tax
39 954
34 800
73 708
80 736
After tax
134 046
139 200
100 292
93 264
Living cost
20 040
20 040
20 040
20 040
Free-cash
114 006
119 160
80 252
73 224

Estimated living cost  is ₽20040 per week

₽13745
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1193
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.
₽4698
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
₽75447
₽56400
₽76329
₽78012
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

-
-
-
174 000
health
-
-
-
2 333
municipal
-
-
-
30 900
national
-
-
-
32 585
total
-
-
-
65 818
Employee
43 651
-
146 378
-
health
326
-
1 908
-
municipal
7 150
-
23 831
-
pensions
2 946
-
9 880
-
national
721
-
20 312
-
unemployment
655
-
2 196
-
total
11 798
-
58 127
-
Employer
43 651
-
146 378
-
accident
44
-
146
-
unemployment
283
-
951
-
health
335
-
1 127
-
pensions
7 573
-
25 396
-
total
8 235
-
27 620
-
Corporate
122 113
174 000
-
-
income
24 423
34 800
-
-
total
24 423
34 800
-
-
Dividends

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

73 268
104 400
-
-
municipal
13 188
18 793
-
-
national
6 491
13 107
-
-
total
19 679
31 900
-
-
Income
174 000
174 000
174 000
174 000
Total tax
64 135
66 700
85 747
65 818
After tax
109 865
107 300
88 253
108 182
Living cost
31 853
31 853
31 853
31 853
Free-cash
78 012
75 447
56 400
76 329

Estimated living cost  is ₽31853 per week

₽20806
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3064
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.
₽7477
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
₽62123
₽66444
₽70737
₽66735
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
-
-
-
174 000
social contributions
-
-
-
4 958
health
-
-
-
8 227
pensions
-
-
-
28 372
other
-
-
-
5 394
income
-
-
-
30 739
surtax
-
-
-
-
total
-
-
-
77 690
Employee
31 696
-
133 275
-
income
1 634
-
27 615
-
social contributions
904
-
3 798
-
pensions
3 585
-
9 845
-
surtax
-
-
-
-
total
6 123
-
41 258
-
Employer
31 696
-
133 275
-
pensions
5 208
-
16 469
-
social contributions
94
-
400
-
unemployment
1 283
-
5 397
-
health
2 218
-
13 014
-
other
1 094
-
5 445
-
total
9 897
-
40 725
-
Corporate
132 405
174 000
-
-
surtax
-
-
-
-
income
37 074
48 720
-
-
total
37 074
48 720
-
-
Dividends
95 331
125 280
-
-
surtax
-
-
-
-
withholding
12 202
16 036
-
-
social contributions
16 396
21 548
-
-
total
28 598
37 584
-
-
Income
174 000
174 000
174 000
174 000
Total tax
81 692
86 304
81 983
77 690
After tax
92 308
87 696
92 017
96 310
Living cost
25 573
25 573
25 573
25 573
Free-cash
66 735
62 123
66 444
70 737

Estimated living cost  is ₽25573 per week

₽14831
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2598
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.
₽7660
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
₽59310
₽63631
₽67924
₽64212
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
-
-
-
174 000
social contributions
-
-
-
4 958
health
-
-
-
8 227
pensions
-
-
-
28 372
other
-
-
-
5 394
income
-
-
-
30 739
surtax
-
-
-
-
total
-
-
-
77 690
Employee
35 509
-
133 275
-
income
2 096
-
27 615
-
social contributions
1 012
-
3 798
-
pensions
4 015
-
9 845
-
surtax
-
-
-
-
total
7 123
-
41 258
-
Employer
35 509
-
133 275
-
pensions
5 833
-
16 469
-
social contributions
107
-
400
-
unemployment
1 437
-
5 397
-
health
2 486
-
13 014
-
other
1 225
-
5 445
-
total
11 088
-
40 725
-
Corporate
127 402
174 000
-
-
surtax
-
-
-
-
income
35 672
48 720
-
-
total
35 672
48 720
-
-
Dividends
91 730
125 280
-
-
surtax
-
-
-
-
withholding
11 741
16 036
-
-
social contributions
15 778
21 548
-
-
total
27 519
37 584
-
-
Income
174 000
174 000
174 000
174 000
Total tax
81 402
86 304
81 983
77 690
After tax
92 598
87 696
92 017
96 310
Living cost
28 386
28 386
28 386
28 386
Free-cash
64 212
59 310
63 631
67 924

Estimated living cost  is ₽28386 per week

₽17898
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2308
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽483
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.
₽7698
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
₽47624
₽51945
₽56238
₽53327
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
-
-
-
174 000
social contributions
-
-
-
4 958
health
-
-
-
8 227
pensions
-
-
-
28 372
other
-
-
-
5 394
income
-
-
-
30 739
surtax
-
-
-
-
total
-
-
-
77 690
Employee
51 964
-
133 275
-
income
4 534
-
27 615
-
social contributions
1 480
-
3 798
-
pensions
5 877
-
9 845
-
surtax
-
-
-
-
total
11 891
-
41 258
-
Employer
51 964
-
133 275
-
pensions
8 538
-
16 469
-
social contributions
156
-
400
-
unemployment
2 105
-
5 397
-
health
3 637
-
13 014
-
other
1 793
-
5 445
-
total
16 229
-
40 725
-
Corporate
105 807
174 000
-
-
surtax
-
-
-
-
income
29 627
48 720
-
-
total
29 627
48 720
-
-
Dividends
76 180
125 280
-
-
surtax
-
-
-
-
withholding
9 751
16 036
-
-
social contributions
13 103
21 548
-
-
total
22 854
37 584
-
-
Income
174 000
174 000
174 000
174 000
Total tax
80 601
86 304
81 983
77 690
After tax
93 399
87 696
92 017
96 310
Living cost
40 072
40 072
40 072
40 072
Free-cash
53 327
47 624
51 945
56 238

Estimated living cost  is ₽40072 per week

₽27120
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3278
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽549
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.
₽9124
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
₽159443
₽133343
₽166403
₽158345
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%.

-
-
-
174 000
microenterprise

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

-
-
-
1 740
total
-
-
-
1 740
Employee
7 321
-
174 000
-
income
1 464
-
34 800
-
total
1 464
-
34 800
-
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%.

166 679
174 000
-
-
total
-
-
-
-
Dividends
166 679
174 000
-
-
withholding
8 334
8 700
-
-
total
8 334
8 700
-
-
Income
174 000
174 000
174 000
174 000
Total tax
9 798
8 700
34 800
1 740
After tax
164 202
165 300
139 200
172 260
Living cost
5 857
5 857
5 857
5 857
Free-cash
158 345
159 443
133 343
166 403

Estimated living cost  is ₽5857 per week

₽3630
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.
₽1579
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
₽156173
₽130073
₽163133
₽154462
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%.

-
-
-
174 000
microenterprise

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

-
-
-
1 740
total
-
-
-
1 740
Employee
11 409
-
174 000
-
income
2 282
-
34 800
-
total
2 282
-
34 800
-
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%.

162 591
174 000
-
-
total
-
-
-
-
Dividends
162 591
174 000
-
-
withholding
8 129
8 700
-
-
total
8 129
8 700
-
-
Income
174 000
174 000
174 000
174 000
Total tax
10 411
8 700
34 800
1 740
After tax
163 589
165 300
139 200
172 260
Living cost
9 127
9 127
9 127
9 127
Free-cash
154 462
156 173
130 073
163 133

Estimated living cost  is ₽9127 per week

₽6176
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽383
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.
₽2261
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
₽57472
₽76299
₽56865
₽68326
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.

-
-
-
174 000
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.

-
-
-
5 668
trade
-
-
-
19 434
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.

-
-
-
56 874
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.

-
-
-
3 128
total
-
-
-
85 104
Employee

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

41 281
-
174 000
-
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.

5 668
-
5 668
-
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.

187
-
3 128
-
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.

3 395
-
56 874
-
total
9 250
-
65 670
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
132 719
174 000
-
-
trade
19 045
24 969
-
-
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.

1 094
1 436
-
-
chamber of commerce
321
381
-
-
income
19 907
26 100
-
-
total
40 367
52 886
-
-
Dividends
92 351
121 114
-
-
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.

1 253
1 648
-
-
withholding
22 773
29 963
-
-
total
24 026
31 611
-
-
Income
174 000
174 000
174 000
174 000
Total tax
73 643
84 497
65 670
85 104
After tax
100 357
89 503
108 330
88 896
Living cost
32 031
32 031
32 031
32 031
Free-cash
68 326
57 472
76 299
56 865

Estimated living cost  is ₽32031 per week

₽22096
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3446
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽464
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.
₽6024
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
₽62583
₽83200
₽61871
₽71761
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.

-
-
-
174 000
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.

-
-
-
5 668
trade
-
-
-
21 329
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.

-
-
-
56 874
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.

-
-
-
3 128
total
-
-
-
86 999
Employee

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

31 733
-
174 000
-
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.

5 668
-
5 668
-
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
-
3 128
-
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.

886
-
56 874
-
total
6 603
-
65 670
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
142 267
174 000
-
-
trade
22 408
27 405
-
-
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.

1 173
1 436
-
-
chamber of commerce
331
376
-
-
income
21 340
26 100
-
-
total
45 252
55 317
-
-
Dividends
97 015
118 683
-
-
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.

1 316
1 614
-
-
withholding
23 938
29 356
-
-
total
25 254
30 970
-
-
Income
174 000
174 000
174 000
174 000
Total tax
77 109
86 287
65 670
86 999
After tax
96 891
87 713
108 330
87 001
Living cost
25 130
25 130
25 130
25 130
Free-cash
71 761
62 583
83 200
61 871

Estimated living cost  is ₽25130 per week

₽15808
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2930
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽469
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.
₽5923
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
₽54224
₽75737
₽53460
₽65883
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.

-
-
-
174 000
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.

-
-
-
5 668
trade
-
-
-
22 277
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.

-
-
-
56 874
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.

-
-
-
3 128
total
-
-
-
87 947
Employee

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

42 074
-
174 000
-
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.

5 668
-
5 668
-
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.

198
-
3 128
-
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.

3 615
-
56 874
-
total
9 481
-
65 670
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
131 926
174 000
-
-
trade
21 702
28 624
-
-
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.

1 088
1 436
-
-
chamber of commerce
313
373
-
-
income
19 789
26 100
-
-
total
42 892
56 533
-
-
Dividends
89 033
117 468
-
-
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.

1 208
1 598
-
-
withholding
21 943
29 052
-
-
total
23 151
30 650
-
-
Income
174 000
174 000
174 000
174 000
Total tax
75 524
87 183
65 670
87 947
After tax
98 476
86 817
108 330
86 053
Living cost
32 593
32 593
32 593
32 593
Free-cash
65 883
54 224
75 737
53 460

Estimated living cost  is ₽32593 per week

₽21798
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3437
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.
₽6871
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
₽47914
₽70322
₽47097
₽61369
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.

-
-
-
174 000
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.

-
-
-
5 668
trade
-
-
-
23 225
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.

-
-
-
56 874
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.

-
-
-
3 128
total
-
-
-
88 895
Employee

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

49 862
-
174 000
-
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.

5 668
-
5 668
-
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
-
3 128
-
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.

5 863
-
56 874
-
total
11 854
-
65 670
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
124 138
174 000
-
-
trade
21 290
29 841
-
-
surtax

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

1 023
1 436
-
-
chamber of commerce
301
372
-
-
income
18 621
26 100
-
-
total
41 235
57 749
-
-
Dividends
82 903
116 252
-
-
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.

1 123
1 581
-
-
withholding
20 411
28 748
-
-
total
21 534
30 329
-
-
Income
174 000
174 000
174 000
174 000
Total tax
74 623
88 078
65 670
88 895
After tax
99 377
85 922
108 330
85 105
Living cost
38 008
38 008
38 008
38 008
Free-cash
61 369
47 914
70 322
47 097

Estimated living cost  is ₽38008 per week

₽27759
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3040
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽494
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.
₽6715
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
₽90811
₽58264
₽63337
₽88173
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
-
-
-
174 000
unemployment
-
-
-
189
health
-
-
-
7 861
pensions
-
-
-
22 146
other
-
-
-
-
income
-
-
-
53 061
surtax
-
-
-
8 771
total
-
-
-
92 028
Employee
27 940
-
150 692
-
health
713
-
2 823
-
pensions
1 864
-
7 386
-
surtax
99
-
7 779
-
other
-
-
-
-
unemployment
1 944
-
7 707
-
income
4 684
-
48 098
-
total
9 304
-
73 793
-
Employer
27 940
-
150 692
-
pensions
3 725
-
14 761
-
unemployment
886
-
3 509
-
health
1 271
-
5 038
-
other
-
-
-
-
total
5 882
-
23 308
-
Corporate
140 177
174 000
-
-
income
36 446
45 240
-
-
total
36 446
45 240
-
-
Dividends
103 732
128 760
-
-
withholding
15 560
19 314
-
-
total
15 560
19 314
-
-
Income
174 000
174 000
174 000
174 000
Total tax
67 192
64 554
97 101
92 028
After tax
106 808
109 446
76 899
81 972
Living cost
18 635
18 635
18 635
18 635
Free-cash
88 173
90 811
58 264
63 337

Estimated living cost  is ₽18635 per week

₽11251
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1620
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.
₽5333
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
₽91138
₽58591
₽63664
₽88554
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
-
-
-
174 000
unemployment
-
-
-
189
health
-
-
-
7 861
pensions
-
-
-
22 146
other
-
-
-
-
income
-
-
-
53 061
surtax
-
-
-
8 771
total
-
-
-
92 028
Employee
27 437
-
150 692
-
health
701
-
2 823
-
pensions
1 830
-
7 386
-
surtax
90
-
7 779
-
other
-
-
-
-
unemployment
1 910
-
7 707
-
income
4 599
-
48 098
-
total
9 130
-
73 793
-
Employer
27 437
-
150 692
-
pensions
3 657
-
14 761
-
unemployment
869
-
3 509
-
health
1 249
-
5 038
-
other
-
-
-
-
total
5 775
-
23 308
-
Corporate
140 788
174 000
-
-
income
36 605
45 240
-
-
total
36 605
45 240
-
-
Dividends
104 184
128 760
-
-
withholding
15 628
19 314
-
-
total
15 628
19 314
-
-
Income
174 000
174 000
174 000
174 000
Total tax
67 138
64 554
97 101
92 028
After tax
106 862
109 446
76 899
81 972
Living cost
18 308
18 308
18 308
18 308
Free-cash
88 554
91 138
58 591
63 664

Estimated living cost  is ₽18308 per week

₽11194
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1689
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.
₽5002
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
₽81437
₽84597
₽104266
₽81776
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
-
-
-
174 000
unemployment
-
-
-
2 610
health
-
-
-
12 180
pensions
-
-
-
17 400
income
-
-
-
21 271
total
-
-
-
53 461
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.

23 491
9 349
145 607
-
health
1 644
654
10 192
-
pensions
2 349
935
14 561
-
unemployment
352
140
2 184
-
income
2 872
1 143
17 800
-
total
7 217
2 872
44 737
-
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.

23 491
9 349
145 607
-
pensions
4 581
1 823
28 393
-
total
4 581
1 823
28 393
-
Corporate
145 929
162 828
-
-
income
13 134
14 655
-
-
total
13 134
14 655
-
-
Dividends
132 795
148 173
-
-
withholding
25 231
28 153
-
-
social contributions
25 788
28 787
-
-
total
51 019
56 940
-
-
Income
174 000
174 000
174 000
174 000
Total tax
75 951
76 290
73 130
53 461
After tax
98 049
97 710
100 870
120 539
Living cost
16 273
16 273
16 273
16 273
Free-cash
81 776
81 437
84 597
104 266

Estimated living cost  is ₽16273 per week

₽11105
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1331
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽325
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.
₽3512
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
₽66693
₽59032
₽58098
₽65996
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
-
-
-
174 000
social contributions
-
-
-
1 871
municipal
-
-
-
19 263
pensions
-
-
-
20 880
national
-
-
-
32 005
total
-
-
-
74 019
Employee
64 927
-
150 421
-
municipal
8 020
-
19 937
-
pensions
2 597
-
6 017
-
national
12 427
-
33 480
-
total
23 044
-
59 434
-
Employer
64 927
-
150 421
-
social contributions
698
-
1 617
-
pensions
5 194
-
12 034
-
total
5 892
-
13 651
-
Corporate
98 896
174 000
-
-
income

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

19 779
34 800
-
-
total
19 779
34 800
-
-
Dividends
79 117
139 200
-
-
withholding
17 406
30 624
-
-
total
17 406
30 624
-
-
Income
174 000
174 000
174 000
174 000
Total tax
66 121
65 424
73 085
74 019
After tax
107 879
108 576
100 915
99 981
Living cost
41 883
41 883
41 883
41 883
Free-cash
65 996
66 693
59 032
58 098

Estimated living cost  is ₽41883 per week

₽28468
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3893
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽627
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.
₽8895
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
₽74538
₽41176
₽41176
₽76369
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
-
-
-
174 000
social contributions
-
-
-
29 675
income
-
-
-
55 887
total
-
-
-
85 562
Employee
64 899
-
174 000
-
social contributions
5 392
-
29 675
-
income
12 246
-
55 887
-
total
17 638
-
85 562
-
Employer
64 899
-
174 000
-
total
-
-
-
-
Corporate
109 101
174 000
-
-
income
13 638
21 750
-
-
total
13 638
21 750
-
-
Dividends
95 463
152 250
-
-
withholding
19 093
30 450
-
-
total
19 093
30 450
-
-
Income
174 000
174 000
174 000
174 000
Total tax
50 369
52 200
85 562
85 562
After tax
123 631
121 800
88 438
88 438
Living cost
47 262
47 262
47 262
47 262
Free-cash
76 369
74 538
41 176
41 176

Estimated living cost  is ₽47262 per week

₽35956
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3851
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.
₽7003
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
₽57828
₽41023
₽48056
₽53493
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
-
-
-
174 000
regional
-
-
-
2 140
social contributions
-
-
-
41 525
municipal
-
-
-
1 060
national
-
-
-
46 210
total
-
-
-
90 935
Employee
73 736
-
174 000
-
regional
696
-
1 915
-
municipal
390
-
956
-
social contributions
24 864
-
54 440
-
national
12 777
-
40 657
-
total
38 727
-
97 968
-
Employer
73 736
-
174 000
-
total
-
-
-
-
Corporate
100 264
174 000
-
-
nationa
24 064
41 759
-
-
municipal
3 911
6 786
-
-
total
27 975
48 545
-
-
Dividends
72 289
125 455
-
-
withholding
18 796
32 618
-
-
total
18 796
32 618
-
-
Income
174 000
174 000
174 000
174 000
Total tax
85 498
81 163
97 968
90 935
After tax
88 502
92 837
76 032
83 065
Living cost
35 009
35 009
35 009
35 009
Free-cash
53 493
57 828
41 023
48 056

Estimated living cost  is ₽35009 per week

₽24404
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2296
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.
₽7772
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
₽69108
₽53170
₽60165
₽67267
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
-
-
-
174 000
regional
-
-
-
2 690
social contributions
-
-
-
41 525
municipal
-
-
-
1 060
national
-
-
-
46 210
total
-
-
-
91 485
Employee
46 023
-
174 000
-
regional
620
-
2 427
-
municipal
244
-
956
-
social contributions
15 519
-
54 440
-
national
7 291
-
40 657
-
total
23 674
-
98 480
-
Employer
46 023
-
174 000
-
total
-
-
-
-
Corporate
127 977
174 000
-
-