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
₽ 174500
per

Your estimated
City
free-cash

Andorra , Andorra
₽132110
₽107234
₽102597
₽129324
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
-
-
-
174 500
social contributions
-
-
-
38 390
income
-
-
-
8 573
total
-
-
-
46 963
Employee
26 673
-
151 082
-
social contributions
1 733
-
9 821
-
income
-
-
9 088
-
total
1 733
-
18 909
-
Employer
26 673
-
151 082
-
social contributions
4 135
-
23 417
-
total
4 135
-
23 417
-
Corporate
143 692
174 500
-
-
income
14 368
17 450
-
-
total
14 368
17 450
-
-
Dividends
129 324
157 050
-
-
total
-
-
-
-
Income
174 500
174 500
174 500
174 500
Total tax
20 236
17 450
42 326
46 963
After tax
154 264
157 050
132 174
127 537
Living cost
24 940
24 940
24 940
24 940
Free-cash
129 324
132 110
107 234
102 597

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
₽69900
₽19448
₽63288
₽69489
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
-
-
-
174 500
chamber of commerce
-
-
-
697
unemployment
-
-
-
5 089
health
-
-
-
7 414
pensions
-
-
-
17 931
income
-
-
-
53 612
surtax
-
-
-
-
total
-
-
-
84 743
Employee
36 267
33 064
143 225
-
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
44 735
-
total
9 798
8 427
62 288
-
Employer
36 267
33 064
143 225
-
pensions
4 552
4 150
12 164
-
accident
471
430
1 260
-
unemployment
1 088
992
2 908
-
surtax
-
-
-
-
payroll
1 088
992
4 297
-
chamber of commerce
145
132
573
-
health
1 371
1 250
3 664
-
other
1 722
1 570
6 410
-
total
10 437
9 516
31 276
-
Corporate
127 796
131 920
140 076
-
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.

31 949
32 980
35 019
-
total
31 949
32 980
35 019
-
Dividends
95 847
98 940
-
-
withholding
26 358
27 208
-
-
total
26 358
27 208
-
-
Income
174 500
174 500
174 500
174 500
Total tax
78 542
78 131
128 583
84 743
After tax
95 958
96 369
45 917
89 757
Living cost
26 469
26 469
26 469
26 469
Free-cash
69 489
69 900
19 448
63 288

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
₽67045
₽16642
₽60359
₽65762
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
-
-
-
174 500
chamber of commerce
-
-
-
697
unemployment
-
-
-
5 089
health
-
-
-
7 414
pensions
-
-
-
17 931
income
-
-
-
53 612
surtax
-
-
-
164
total
-
-
-
84 907
Employee
41 463
33 064
143 074
-
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
44 663
-
total
12 228
8 427
62 216
-
Employer
41 463
33 064
143 074
-
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
4 292
-
chamber of commerce
165
132
572
-
health
1 567
1 250
3 664
-
other
1 970
1 570
6 403
-
total
12 096
9 680
31 427
-
Corporate
120 942
131 757
139 925
-
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.

30 236
32 939
34 981
-
total
30 236
32 939
34 981
-
Dividends
90 706
98 817
-
-
withholding
24 944
27 175
-
-
total
24 944
27 175
-
-
Income
174 500
174 500
174 500
174 500
Total tax
79 504
78 221
128 624
84 907
After tax
94 996
96 279
45 876
89 593
Living cost
29 234
29 234
29 234
29 234
Free-cash
65 762
67 045
16 642
60 359

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
₽66188
₽29605
₽45585
₽54840
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
-
-
-
174 500
social contributions
-
-
-
20 685
communal

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

-
-
-
9 229
national
-
-
-
68 750
total
-
-
-
98 664
Employee

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

59 347
-
135 157
-
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
-
6 351
-
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
-
10 136
-
communal

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

3 095
-
7 049
-
national
18 246
-
50 589
-
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
-
1 176
-
total
29 096
-
75 301
-
Employer

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

59 347
-
135 157
-
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
-
1 757
-
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
-
1 973
-
surtax
6 729
-
15 326
-
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
-
8 312
-
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
-
11 975
-
total
17 275
-
39 343
-
Corporate
97 878
174 500
-
-
surtax
392
729
-
-
income
19 575
36 434
-
-
total
19 967
37 163
-
-
Dividends
77 911
137 337
-
-
withholding

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

23 071
40 898
-
-
total
23 071
40 898
-
-
Income
174 500
174 500
174 500
174 500
Total tax
89 409
78 061
114 644
98 664
After tax
85 091
96 439
59 856
75 836
Living cost
30 251
30 251
30 251
30 251
Free-cash
54 840
66 188
29 605
45 585

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
₽134934
₽133478
₽126329
₽129881
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
-
-
-
174 500
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
-
-
-
26 175
total
-
-
-
33 908
Employee
18 887
-
168 818
-
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
-
16 882
-
total
4 624
-
21 076
-
Employer
18 887
-
168 818
-
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
151 907
174 500
-
-
income
15 191
17 450
-
-
total
15 191
17 450
-
-
Dividends
136 717
157 050
-
-
withholding
6 836
7 853
-
-
total
6 836
7 853
-
-
Income
174 500
174 500
174 500
174 500
Total tax
30 356
25 303
26 759
33 908
After tax
144 144
149 197
147 741
140 592
Living cost
14 263
14 263
14 263
14 263
Free-cash
129 881
134 934
133 478
126 329

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
₽138326
₽136870
₽129721
₽134476
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
-
-
-
174 500
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
-
-
-
26 175
total
-
-
-
33 908
Employee
14 395
-
168 818
-
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
-
16 882
-
total
3 523
-
21 076
-
Employer
14 395
-
168 818
-
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
157 280
174 500
-
-
income
15 728
17 450
-
-
total
15 728
17 450
-
-
Dividends
141 552
157 050
-
-
withholding
7 077
7 853
-
-
total
7 077
7 853
-
-
Income
174 500
174 500
174 500
174 500
Total tax
29 153
25 303
26 759
33 908
After tax
145 347
149 197
147 741
140 592
Living cost
10 871
10 871
10 871
10 871
Free-cash
134 476
138 326
136 870
129 721

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
₽107996
₽97184
₽98642
₽103482
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
-
-
-
174 500
social contributions
-
-
-
13 424
health
-
-
-
4 449
income
-
-
-
38 776
total
-
-
-
56 649
Employee
63 798
63 798
164 318
-
health
494
1 085
2 793
-
social contributions
2 412
5 295
7 142
-
income
6 947
5 906
37 990
-
total
9 853
12 286
47 925
-
Employer
63 798
63 798
164 318
-
social contributions
2 412
5 295
7 142
-
health
537
1 181
3 040
-
total
2 949
6 476
10 182
-
Corporate
142 489
104 227
-
-
income
17 812
13 029
-
-
total
17 812
13 029
-
-
Dividends
124 677
91 198
-
-
withholding
21 195
15 504
-
-
total
21 195
15 504
-
-
Income
174 500
174 500
174 500
174 500
Total tax
51 809
47 295
58 107
56 649
After tax
122 691
127 205
116 393
117 851
Living cost
19 209
19 209
19 209
19 209
Free-cash
103 482
107 996
97 184
98 642

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
₽100295
₽89483
₽90941
₽96857
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
-
-
-
174 500
social contributions
-
-
-
13 424
health
-
-
-
4 449
income
-
-
-
38 776
total
-
-
-
56 649
Employee
63 798
63 798
164 318
-
health
635
1 085
2 793
-
social contributions
3 100
5 295
7 142
-
income
6 699
5 906
37 990
-
total
10 434
12 286
47 925
-
Employer
63 798
63 798
164 318
-
social contributions
3 100
5 295
7 142
-
health
691
1 181
3 040
-
total
3 791
6 476
10 182
-
Corporate
133 364
104 227
-
-
income
16 670
13 029
-
-
total
16 670
13 029
-
-
Dividends
116 694
91 198
-
-
withholding
19 838
15 504
-
-
total
19 838
15 504
-
-
Income
174 500
174 500
174 500
174 500
Total tax
50 733
47 295
58 107
56 649
After tax
123 767
127 205
116 393
117 851
Living cost
26 910
26 910
26 910
26 910
Free-cash
96 857
100 295
89 483
90 941

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
₽100620
₽75460
₽83034
₽93656
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
-
-
-
174 500
social contributions
-
-
-
28 093
health
-
-
-
23 558
solidarity contribution
-
-
-
1 865
income
-
-
-
18 427
total
-
-
-
71 943
Employee
28 710
-
138 026
-
health
3 876
-
18 633
-
social contributions
1 866
-
6 254
-
solidarity contribution
-
-
1 185
-
income
3 445
-
16 971
-
total
9 187
-
43 043
-
Employer
28 710
-
138 026
-
social contributions
7 178
-
24 052
-
health
2 584
-
12 422
-
total
9 762
-
36 474
-
Corporate
136 028
174 500
-
-
income
25 845
33 155
-
-
total
25 845
33 155
-
-
Dividends
110 183
141 345
-
-
withholding
16 527
21 202
-
-
total
16 527
21 202
-
-
Income
174 500
174 500
174 500
174 500
Total tax
61 321
54 357
79 517
71 943
After tax
113 179
120 143
94 983
102 557
Living cost
19 523
19 523
19 523
19 523
Free-cash
93 656
100 620
75 460
83 034

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
₽96086
₽70926
₽78500
₽87503
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
-
-
-
174 500
social contributions
-
-
-
28 093
health
-
-
-
23 558
solidarity contribution
-
-
-
1 865
income
-
-
-
18 427
total
-
-
-
71 943
Employee
35 378
-
138 026
-
health
4 776
-
18 633
-
social contributions
2 300
-
6 254
-
solidarity contribution
-
-
1 185
-
income
4 245
-
16 971
-
total
11 321
-
43 043
-
Employer
35 378
-
138 026
-
social contributions
8 845
-
24 052
-
health
3 184
-
12 422
-
total
12 029
-
36 474
-
Corporate
127 093
174 500
-
-
income
24 148
33 155
-
-
total
24 148
33 155
-
-
Dividends
102 945
141 345
-
-
withholding
15 442
21 202
-
-
total
15 442
21 202
-
-
Income
174 500
174 500
174 500
174 500
Total tax
62 940
54 357
79 517
71 943
After tax
111 560
120 143
94 983
102 557
Living cost
24 057
24 057
24 057
24 057
Free-cash
87 503
96 086
70 926
78 500

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
-₽6754
-₽6754
₽61236
-₽6754
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
-
-
-
174 500
labour market
-
-
-
13 902
municipal
-
-
-
37 180
pensions
-
-
-
721
national
-
-
-
21 396
total
-
-
-
73 199
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
174 500
174 500
174 500
174 500
Total tax
141 189
141 189
141 189
73 199
After tax
33 311
33 311
33 311
101 301
Living cost
40 065
40 065
40 065
40 065
Free-cash
-6 754
-6 754
-6 754
61 236

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
₽119561
₽80541
₽73492
₽114405
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
-
-
-
174 500
health
-
-
-
22 685
pensions
-
-
-
34 899
income
-
-
-
23 384
total
-
-
-
80 968
Employee
23 536
-
130 417
-
pensions
471
-
2 609
-
unemployment
376
-
2 086
-
income
2 650
-
25 144
-
total
3 497
-
29 839
-
Employer
23 536
-
130 417
-
pensions
4 708
-
26 082
-
unemployment
189
-
1 044
-
health
3 059
-
16 954
-
total
7 956
-
44 080
-
Corporate
143 008
174 500
-
-
income
28 602
34 899
-
-
total
28 602
34 899
-
-
Dividends
114 406
139 601
-
-
total
-
-
-
-
Income
174 500
174 500
174 500
174 500
Total tax
40 055
34 899
73 919
80 968
After tax
134 445
139 601
100 581
93 532
Living cost
20 040
20 040
20 040
20 040
Free-cash
114 405
119 561
80 541
73 492

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
₽75732
₽56588
₽76578
₽78293
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

-
-
-
174 500
health
-
-
-
2 341
municipal
-
-
-
30 988
national
-
-
-
32 740
total
-
-
-
66 069
Employee
43 651
-
146 799
-
health
326
-
1 915
-
municipal
7 150
-
23 899
-
pensions
2 946
-
9 910
-
national
721
-
20 432
-
unemployment
655
-
2 203
-
total
11 798
-
58 359
-
Employer
43 651
-
146 799
-
accident
44
-
146
-
unemployment
283
-
954
-
health
335
-
1 130
-
pensions
7 573
-
25 470
-
total
8 235
-
27 700
-
Corporate
122 613
174 500
-
-
income
24 522
34 899
-
-
total
24 522
34 899
-
-
Dividends

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

73 568
104 700
-
-
municipal
13 243
18 846
-
-
national
6 556
13 170
-
-
total
19 799
32 016
-
-
Income
174 500
174 500
174 500
174 500
Total tax
64 354
66 915
86 059
66 069
After tax
110 146
107 585
88 441
108 431
Living cost
31 853
31 853
31 853
31 853
Free-cash
78 293
75 732
56 588
76 578

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
₽62377
₽66631
₽70968
₽66986
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
-
-
-
174 500
social contributions
-
-
-
4 971
health
-
-
-
8 264
pensions
-
-
-
28 413
other
-
-
-
5 410
income
-
-
-
30 901
surtax
-
-
-
-
total
-
-
-
77 959
Employee
31 696
-
133 630
-
income
1 634
-
27 744
-
social contributions
904
-
3 807
-
pensions
3 585
-
9 880
-
surtax
-
-
-
-
total
6 123
-
41 431
-
Employer
31 696
-
133 630
-
pensions
5 208
-
16 528
-
social contributions
94
-
401
-
unemployment
1 283
-
5 411
-
health
2 218
-
13 061
-
other
1 094
-
5 464
-
total
9 897
-
40 865
-
Corporate
132 905
174 500
-
-
surtax
-
-
-
-
income
37 214
48 860
-
-
total
37 214
48 860
-
-
Dividends
95 691
125 640
-
-
surtax
-
-
-
-
withholding
12 248
16 081
-
-
social contributions
16 459
21 609
-
-
total
28 707
37 690
-
-
Income
174 500
174 500
174 500
174 500
Total tax
81 941
86 550
82 296
77 959
After tax
92 559
87 950
92 204
96 541
Living cost
25 573
25 573
25 573
25 573
Free-cash
66 986
62 377
66 631
70 968

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
₽59564
₽63818
₽68155
₽64463
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
-
-
-
174 500
social contributions
-
-
-
4 971
health
-
-
-
8 264
pensions
-
-
-
28 413
other
-
-
-
5 410
income
-
-
-
30 901
surtax
-
-
-
-
total
-
-
-
77 959
Employee
35 509
-
133 630
-
income
2 096
-
27 744
-
social contributions
1 012
-
3 807
-
pensions
4 015
-
9 880
-
surtax
-
-
-
-
total
7 123
-
41 431
-
Employer
35 509
-
133 630
-
pensions
5 833
-
16 528
-
social contributions
107
-
401
-
unemployment
1 437
-
5 411
-
health
2 486
-
13 061
-
other
1 225
-
5 464
-
total
11 088
-
40 865
-
Corporate
127 902
174 500
-
-
surtax
-
-
-
-
income
35 813
48 860
-
-
total
35 813
48 860
-
-
Dividends
92 090
125 640
-
-
surtax
-
-
-
-
withholding
11 788
16 081
-
-
social contributions
15 839
21 609
-
-
total
27 627
37 690
-
-
Income
174 500
174 500
174 500
174 500
Total tax
81 651
86 550
82 296
77 959
After tax
92 849
87 950
92 204
96 541
Living cost
28 386
28 386
28 386
28 386
Free-cash
64 463
59 564
63 818
68 155

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
₽47878
₽52132
₽56469
₽53579
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
-
-
-
174 500
social contributions
-
-
-
4 971
health
-
-
-
8 264
pensions
-
-
-
28 413
other
-
-
-
5 410
income
-
-
-
30 901
surtax
-
-
-
-
total
-
-
-
77 959
Employee
51 964
-
133 630
-
income
4 534
-
27 744
-
social contributions
1 480
-
3 807
-
pensions
5 877
-
9 880
-
surtax
-
-
-
-
total
11 891
-
41 431
-
Employer
51 964
-
133 630
-
pensions
8 538
-
16 528
-
social contributions
156
-
401
-
unemployment
2 105
-
5 411
-
health
3 637
-
13 061
-
other
1 793
-
5 464
-
total
16 229
-
40 865
-
Corporate
106 307
174 500
-
-
surtax
-
-
-
-
income
29 765
48 860
-
-
total
29 765
48 860
-
-
Dividends
76 542
125 640
-
-
surtax
-
-
-
-
withholding
9 798
16 081
-
-
social contributions
13 166
21 609
-
-
total
22 964
37 690
-
-
Income
174 500
174 500
174 500
174 500
Total tax
80 849
86 550
82 296
77 959
After tax
93 651
87 950
92 204
96 541
Living cost
40 072
40 072
40 072
40 072
Free-cash
53 579
47 878
52 132
56 469

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
₽159918
₽133743
₽166898
₽158820
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%.

-
-
-
174 500
microenterprise

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

-
-
-
1 745
total
-
-
-
1 745
Employee
7 321
-
174 500
-
income
1 464
-
34 900
-
total
1 464
-
34 900
-
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%.

167 179
174 500
-
-
total
-
-
-
-
Dividends
167 179
174 500
-
-
withholding
8 359
8 725
-
-
total
8 359
8 725
-
-
Income
174 500
174 500
174 500
174 500
Total tax
9 823
8 725
34 900
1 745
After tax
164 677
165 775
139 600
172 755
Living cost
5 857
5 857
5 857
5 857
Free-cash
158 820
159 918
133 743
166 898

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
₽156648
₽130473
₽163628
₽154937
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%.

-
-
-
174 500
microenterprise

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

-
-
-
1 745
total
-
-
-
1 745
Employee
11 409
-
174 500
-
income
2 282
-
34 900
-
total
2 282
-
34 900
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

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

163 091
174 500
-
-
total
-
-
-
-
Dividends
163 091
174 500
-
-
withholding
8 154
8 725
-
-
total
8 154
8 725
-
-
Income
174 500
174 500
174 500
174 500
Total tax
10 436
8 725
34 900
1 745
After tax
164 064
165 775
139 600
172 755
Living cost
9 127
9 127
9 127
9 127
Free-cash
154 937
156 648
130 473
163 628

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
₽57729
₽76577
₽57071
₽68581
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.

-
-
-
174 500
health

Our model is based on the assumption that an owner of the company is either a director or registered self-employed, so all social security contributions are not mandatory.

However, you would need to purchase private health insurance. We took an average price of €3600 per annum per person.

-
-
-
5 668
trade
-
-
-
19 506
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.

-
-
-
57 085
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.

-
-
-
3 139
total
-
-
-
85 398
Employee

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

41 281
-
174 500
-
health

Our model is based on the assumption that an owner of the company is either a director or registered self-employed, so all social security contributions are not mandatory.

However, you would need to purchase private health insurance. We took an average price of €3600 per annum per person.

5 668
-
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
-
3 139
-
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
-
57 085
-
total
9 250
-
65 892
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
133 219
174 500
-
-
trade
19 117
25 040
-
-
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.

1 099
1 439
-
-
chamber of commerce
321
383
-
-
income
19 983
26 175
-
-
total
40 520
53 037
-
-
Dividends
92 699
121 463
-
-
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.

1 258
1 653
-
-
withholding
22 860
30 050
-
-
total
24 118
31 703
-
-
Income
174 500
174 500
174 500
174 500
Total tax
73 888
84 740
65 892
85 398
After tax
100 612
89 760
108 608
89 102
Living cost
32 031
32 031
32 031
32 031
Free-cash
68 581
57 729
76 577
57 071

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
₽62836
₽83478
₽62070
₽72012
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.

-
-
-
174 500
health

Our model is based on the assumption that an owner of the company is either a director or registered self-employed, so all social security contributions are not mandatory.

However, you would need to purchase private health insurance. We took an average price of €3600 per annum per person.

-
-
-
5 668
trade
-
-
-
21 408
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.

-
-
-
57 085
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.

-
-
-
3 139
total
-
-
-
87 300
Employee

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

31 733
-
174 500
-
health

Our model is based on the assumption that an owner of the company is either a director or registered self-employed, so all social security contributions are not mandatory.

However, you would need to purchase private health insurance. We took an average price of €3600 per annum per person.

5 668
-
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
-
3 139
-
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
-
57 085
-
total
6 603
-
65 892
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
142 767
174 500
-
-
trade
22 486
27 484
-
-
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.

1 178
1 439
-
-
chamber of commerce
331
376
-
-
income
21 416
26 175
-
-
total
45 411
55 474
-
-
Dividends
97 356
119 026
-
-
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.

1 321
1 619
-
-
withholding
24 023
29 441
-
-
total
25 344
31 060
-
-
Income
174 500
174 500
174 500
174 500
Total tax
77 358
86 534
65 892
87 300
After tax
97 142
87 966
108 608
87 200
Living cost
25 130
25 130
25 130
25 130
Free-cash
72 012
62 836
83 478
62 070

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
₽54475
₽76015
₽53655
₽66133
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.

-
-
-
174 500
health

Our model is based on the assumption that an owner of the company is either a director or registered self-employed, so all social security contributions are not mandatory.

However, you would need to purchase private health insurance. We took an average price of €3600 per annum per person.

-
-
-
5 668
trade
-
-
-
22 360
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.

-
-
-
57 085
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.

-
-
-
3 139
total
-
-
-
88 252
Employee

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

42 074
-
174 500
-
health

Our model is based on the assumption that an owner of the company is either a director or registered self-employed, so all social security contributions are not mandatory.

However, you would need to purchase private health insurance. We took an average price of €3600 per annum per person.

5 668
-
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
-
3 139
-
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
-
57 085
-
total
9 481
-
65 892
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
132 426
174 500
-
-
trade
21 784
28 705
-
-
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.

1 093
1 439
-
-
chamber of commerce
315
375
-
-
income
19 863
26 175
-
-
total
43 055
56 694
-
-
Dividends
89 371
117 805
-
-
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.

1 211
1 603
-
-
withholding
22 027
29 135
-
-
total
23 238
30 738
-
-
Income
174 500
174 500
174 500
174 500
Total tax
75 774
87 432
65 892
88 252
After tax
98 726
87 068
108 608
86 248
Living cost
32 593
32 593
32 593
32 593
Free-cash
66 133
54 475
76 015
53 655

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
₽48163
₽70600
₽47289
₽61617
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.

-
-
-
174 500
health

Our model is based on the assumption that an owner of the company is either a director or registered self-employed, so all social security contributions are not mandatory.

However, you would need to purchase private health insurance. We took an average price of €3600 per annum per person.

-
-
-
5 668
trade
-
-
-
23 311
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.

-
-
-
57 085
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.

-
-
-
3 139
total
-
-
-
89 203
Employee

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

49 862
-
174 500
-
health

Our model is based on the assumption that an owner of the company is either a director or registered self-employed, so all social security contributions are not mandatory.

However, you would need to purchase private health insurance. We took an average price of €3600 per annum per person.

5 668
-
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
-
3 139
-
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
-
57 085
-
total
11 854
-
65 892
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
124 638
174 500
-
-
trade
21 375
29 927
-
-
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.

1 028
1 439
-
-
chamber of commerce
301
372
-
-
income
18 695
26 175
-
-
total
41 399
57 913
-
-
Dividends
83 240
116 587
-
-
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.

1 127
1 585
-
-
withholding
20 495
28 831
-
-
total
21 622
30 416
-
-
Income
174 500
174 500
174 500
174 500
Total tax
74 875
88 329
65 892
89 203
After tax
99 625
86 171
108 608
85 297
Living cost
38 008
38 008
38 008
38 008
Free-cash
61 617
48 163
70 600
47 289

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
₽91126
₽58495
₽63566
₽88488
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
-
-
-
174 500
unemployment
-
-
-
189
health
-
-
-
7 861
pensions
-
-
-
22 146
other
-
-
-
-
income
-
-
-
53 286
surtax
-
-
-
8 817
total
-
-
-
92 299
Employee
27 940
-
151 192
-
health
713
-
2 823
-
pensions
1 864
-
7 386
-
surtax
99
-
7 823
-
other
-
-
-
-
unemployment
1 944
-
7 707
-
income
4 684
-
48 323
-
total
9 304
-
74 062
-
Employer
27 940
-
151 192
-
pensions
3 725
-
14 761
-
unemployment
886
-
3 509
-
health
1 271
-
5 038
-
other
-
-
-
-
total
5 882
-
23 308
-
Corporate
140 677
174 500
-
-
income
36 576
45 370
-
-
total
36 576
45 370
-
-
Dividends
104 101
129 130
-
-
withholding
15 615
19 369
-
-
total
15 615
19 369
-
-
Income
174 500
174 500
174 500
174 500
Total tax
67 377
64 739
97 370
92 299
After tax
107 123
109 761
77 130
82 201
Living cost
18 635
18 635
18 635
18 635
Free-cash
88 488
91 126
58 495
63 566

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
₽91453
₽58822
₽63893
₽88869
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
-
-
-
174 500
unemployment
-
-
-
189
health
-
-
-
7 861
pensions
-
-
-
22 146
other
-
-
-
-
income
-
-
-
53 286
surtax
-
-
-
8 817
total
-
-
-
92 299
Employee
27 437
-
151 192
-
health
701
-
2 823
-
pensions
1 830
-
7 386
-
surtax
90
-
7 823
-
other
-
-
-
-
unemployment
1 910
-
7 707
-
income
4 599
-
48 323
-
total
9 130
-
74 062
-
Employer
27 437
-
151 192
-
pensions
3 657
-
14 761
-
unemployment
869
-
3 509
-
health
1 249
-
5 038
-
other
-
-
-
-
total
5 775
-
23 308
-
Corporate
141 288
174 500
-
-
income
36 735
45 370
-
-
total
36 735
45 370
-
-
Dividends
104 553
129 130
-
-
withholding
15 683
19 369
-
-
total
15 683
19 369
-
-
Income
174 500
174 500
174 500
174 500
Total tax
67 323
64 739
97 370
92 299
After tax
107 177
109 761
77 130
82 201
Living cost
18 308
18 308
18 308
18 308
Free-cash
88 869
91 453
58 822
63 893

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
₽81717
₽84885
₽104612
₽82055
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
-
-
-
174 500
unemployment
-
-
-
2 617
health
-
-
-
12 215
pensions
-
-
-
17 450
income
-
-
-
21 333
total
-
-
-
53 615
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
146 025
-
health
1 644
654
10 222
-
pensions
2 349
935
14 603
-
unemployment
352
140
2 190
-
income
2 872
1 143
17 852
-
total
7 217
2 872
44 867
-
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
146 025
-
pensions
4 581
1 823
28 475
-
total
4 581
1 823
28 475
-
Corporate
146 429
163 328
-
-
income
13 179
14 700
-
-
total
13 179
14 700
-
-
Dividends
133 250
148 628
-
-
withholding
25 318
28 239
-
-
social contributions
25 877
28 876
-
-
total
51 195
57 115
-
-
Income
174 500
174 500
174 500
174 500
Total tax
76 172
76 510
73 342
53 615
After tax
98 328
97 990
101 158
120 885
Living cost
16 273
16 273
16 273
16 273
Free-cash
82 055
81 717
84 885
104 612

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
₽67005
₽59284
₽58346
₽66308
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
-
-
-
174 500
social contributions
-
-
-
1 876
municipal
-
-
-
19 322
pensions
-
-
-
20 940
national
-
-
-
32 133
total
-
-
-
74 271
Employee
64 927
-
150 854
-
municipal
8 020
-
19 997
-
pensions
2 597
-
6 034
-
national
12 427
-
33 612
-
total
23 044
-
59 643
-
Employer
64 927
-
150 854
-
social contributions
698
-
1 622
-
pensions
5 194
-
12 068
-
total
5 892
-
13 690
-
Corporate
99 396
174 500
-
-
income

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

19 879
34 900
-
-
total
19 879
34 900
-
-
Dividends
79 517
139 600
-
-
withholding
17 494
30 712
-
-
total
17 494
30 712
-
-
Income
174 500
174 500
174 500
174 500
Total tax
66 309
65 612
73 333
74 271
After tax
108 191
108 888
101 167
100 229
Living cost
41 883
41 883
41 883
41 883
Free-cash
66 308
67 005
59 284
58 346

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
₽74887
₽41381
₽41381
₽76719
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
-
-
-
174 500
social contributions
-
-
-
29 770
income
-
-
-
56 087
total
-
-
-
85 857
Employee
64 899
-
174 500
-
social contributions
5 392
-
29 770
-
income
12 246
-
56 087
-
total
17 638
-
85 857
-
Employer
64 899
-
174 500
-
total
-
-
-
-
Corporate
109 601
174 500
-
-
income
13 701
21 813
-
-
total
13 701
21 813
-
-
Dividends
95 900
152 687
-
-
withholding
19 180
30 538
-
-
total
19 180
30 538
-
-
Income
174 500
174 500
174 500
174 500
Total tax
50 519
52 351
85 857
85 857
After tax
123 981
122 149
88 643
88 643
Living cost
47 262
47 262
47 262
47 262
Free-cash
76 719
74 887
41 381
41 381

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
₽58093
₽41294
₽48326
₽53761
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
-
-
-
174 500
regional
-
-
-
2 150
social contributions
-
-
-
41 525
municipal
-
-
-
1 064
national
-
-
-
46 426
total
-
-
-
91 165
Employee
73 736
-
174 500
-
regional
696
-
1 924
-
municipal
390
-
960
-
social contributions
24 864
-
54 440
-
national
12 777
-
40 873
-
total
38 727
-
98 197
-
Employer
73 736
-
174 500
-
total
-
-
-
-
Corporate
100 764
174 500
-
-
nationa
24 184
41 881
-
-
municipal
3 930
6 805
-
-
total
28 114
48 686
-
-
Dividends
72 650
125 815
-
-
withholding
18 889
32 712
-
-
total
18 889
32 712
-
-
Income
174 500
174 500
174 500
174 500
Total tax
85 730
81 398
98 197
91 165
After tax
88 770
93 102
76 303
83 335
Living cost
35 009
35 009
35 009
35 009
Free-cash
53 761
58 093
41 294
48 326

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
₽69371
₽53441
₽60436
₽67529
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
-
-
-
174 500
regional
-
-
-
2 699
social contributions
-
-
-
41 525
municipal
-
-
-
1 064
national
-
-
-
46 426
total
-
-
-
91 714
Employee
46 023
-
174 500
-
regional
620
-
2 436
-
municipal
244
-
960
-
social contributions
15 519
-
54 440
-
national
7 291
-
40 873
-
total
23 674
-
98 709
-
Employer
46 023
-
174 500
-
total
-
-
-
-
Corporate
128 477
174 500
-
-