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
₽ 177500
per

Your estimated
City
free-cash

Andorra , Andorra
₽134810
₽109420
₽104702
₽132023
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
-
-
-
177 500
social contributions
-
-
-
39 050
income
-
-
-
8 808
total
-
-
-
47 858
Employee
26 673
-
153 678
-
social contributions
1 733
-
9 988
-
income
-
-
9 330
-
total
1 733
-
19 318
-
Employer
26 673
-
153 678
-
social contributions
4 135
-
23 822
-
total
4 135
-
23 822
-
Corporate
146 692
177 500
-
-
income
14 669
17 750
-
-
total
14 669
17 750
-
-
Dividends
132 023
159 750
-
-
total
-
-
-
-
Income
177 500
177 500
177 500
177 500
Total tax
20 537
17 750
43 140
47 858
After tax
156 963
159 750
134 360
129 642
Living cost
24 940
24 940
24 940
24 940
Free-cash
132 023
134 810
109 420
104 702

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
₽71531
₽20204
₽64775
₽71121
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
-
-
-
177 500
chamber of commerce
-
-
-
710
unemployment
-
-
-
5 089
health
-
-
-
7 414
pensions
-
-
-
17 931
income
-
-
-
55 112
surtax
-
-
-
-
total
-
-
-
86 256
Employee
36 267
33 064
146 022
-
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
46 078
-
total
9 798
8 427
63 631
-
Employer
36 267
33 064
146 022
-
pensions
4 552
4 150
12 164
-
accident
471
430
1 260
-
unemployment
1 088
992
2 908
-
surtax
-
-
-
-
payroll
1 088
992
4 380
-
chamber of commerce
145
132
584
-
health
1 371
1 250
3 664
-
other
1 722
1 570
6 518
-
total
10 437
9 516
31 478
-
Corporate
130 796
134 920
142 873
-
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.

32 698
33 730
35 718
-
total
32 698
33 730
35 718
-
Dividends
98 097
101 191
-
-
withholding
26 977
27 827
-
-
total
26 977
27 827
-
-
Income
177 500
177 500
177 500
177 500
Total tax
79 910
79 500
130 827
86 256
After tax
97 590
98 000
46 673
91 244
Living cost
26 469
26 469
26 469
26 469
Free-cash
71 121
71 531
20 204
64 775

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
₽68676
₽17398
₽61846
₽67394
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
-
-
-
177 500
chamber of commerce
-
-
-
710
unemployment
-
-
-
5 089
health
-
-
-
7 414
pensions
-
-
-
17 931
income
-
-
-
55 112
surtax
-
-
-
164
total
-
-
-
86 420
Employee
41 463
33 064
145 869
-
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
46 004
-
total
12 228
8 427
63 557
-
Employer
41 463
33 064
145 869
-
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
4 375
-
chamber of commerce
165
132
584
-
health
1 567
1 250
3 664
-
other
1 970
1 570
6 512
-
total
12 096
9 680
31 631
-
Corporate
123 942
134 757
142 720
-
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.

30 985
33 689
35 680
-
total
30 985
33 689
35 680
-
Dividends
92 957
101 068
-
-
withholding
25 563
27 794
-
-
total
25 563
27 794
-
-
Income
177 500
177 500
177 500
177 500
Total tax
80 872
79 590
130 868
86 420
After tax
96 628
97 910
46 632
91 080
Living cost
29 234
29 234
29 234
29 234
Free-cash
67 394
68 676
17 398
61 846

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
₽67665
₽30492
₽46904
₽56512
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
-
-
-
177 500
social contributions
-
-
-
20 685
communal

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

-
-
-
9 409
national
-
-
-
70 251
total
-
-
-
100 345
Employee

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

59 347
-
137 480
-
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
-
6 462
-
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
-
10 311
-
communal

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

3 095
-
7 170
-
national
18 246
-
51 598
-
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
-
1 197
-
total
29 096
-
76 738
-
Employer

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

59 347
-
137 480
-
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
-
1 787
-
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
-
2 007
-
surtax
6 729
-
15 590
-
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
-
8 455
-
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
-
12 180
-
total
17 275
-
40 019
-
Corporate
100 878
177 500
-
-
surtax
403
746
-
-
income
20 175
37 305
-
-
total
20 578
38 051
-
-
Dividends
80 300
139 449
-
-
withholding

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

23 788
41 533
-
-
total
23 788
41 533
-
-
Income
177 500
177 500
177 500
177 500
Total tax
90 737
79 584
116 757
100 345
After tax
86 763
97 916
60 743
77 155
Living cost
30 251
30 251
30 251
30 251
Free-cash
56 512
67 665
30 492
46 904

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
₽137500
₽136178
₽128879
₽132446
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
-
-
-
177 500
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
-
-
-
26 625
total
-
-
-
34 358
Employee
18 887
-
171 818
-
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
-
17 182
-
total
4 624
-
21 376
-
Employer
18 887
-
171 818
-
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
154 907
177 500
-
-
income
15 491
17 750
-
-
total
15 491
17 750
-
-
Dividends
139 416
159 750
-
-
withholding
6 971
7 987
-
-
total
6 971
7 987
-
-
Income
177 500
177 500
177 500
177 500
Total tax
30 791
25 737
27 059
34 358
After tax
146 709
151 763
150 441
143 142
Living cost
14 263
14 263
14 263
14 263
Free-cash
132 446
137 500
136 178
128 879

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
₽140892
₽139570
₽132271
₽137041
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
-
-
-
177 500
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
-
-
-
26 625
total
-
-
-
34 358
Employee
14 395
-
171 818
-
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
-
17 182
-
total
3 523
-
21 376
-
Employer
14 395
-
171 818
-
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
160 280
177 500
-
-
income
16 028
17 750
-
-
total
16 028
17 750
-
-
Dividends
144 252
159 750
-
-
withholding
7 212
7 987
-
-
total
7 212
7 987
-
-
Income
177 500
177 500
177 500
177 500
Total tax
29 588
25 737
27 059
34 358
After tax
147 912
151 763
150 441
143 142
Living cost
10 871
10 871
10 871
10 871
Free-cash
137 041
140 892
139 570
132 271

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
₽110177
₽99066
₽100541
₽105661
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
-
-
-
177 500
social contributions
-
-
-
13 424
health
-
-
-
4 527
income
-
-
-
39 799
total
-
-
-
57 750
Employee
63 798
63 798
167 264
-
health
494
1 085
2 843
-
social contributions
2 412
5 295
7 142
-
income
6 947
5 906
39 004
-
total
9 853
12 286
48 989
-
Employer
63 798
63 798
167 264
-
social contributions
2 412
5 295
7 142
-
health
537
1 181
3 094
-
total
2 949
6 476
10 236
-
Corporate
145 489
107 227
-
-
income
18 187
13 403
-
-
total
18 187
13 403
-
-
Dividends
127 302
93 823
-
-
withholding
21 641
15 949
-
-
total
21 641
15 949
-
-
Income
177 500
177 500
177 500
177 500
Total tax
52 630
48 114
59 225
57 750
After tax
124 870
129 386
118 275
119 750
Living cost
19 209
19 209
19 209
19 209
Free-cash
105 661
110 177
99 066
100 541

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
₽102476
₽91365
₽92840
₽99036
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
-
-
-
177 500
social contributions
-
-
-
13 424
health
-
-
-
4 527
income
-
-
-
39 799
total
-
-
-
57 750
Employee
63 798
63 798
167 264
-
health
635
1 085
2 843
-
social contributions
3 100
5 295
7 142
-
income
6 699
5 906
39 004
-
total
10 434
12 286
48 989
-
Employer
63 798
63 798
167 264
-
social contributions
3 100
5 295
7 142
-
health
691
1 181
3 094
-
total
3 791
6 476
10 236
-
Corporate
136 364
107 227
-
-
income
17 045
13 403
-
-
total
17 045
13 403
-
-
Dividends
119 319
93 823
-
-
withholding
20 284
15 949
-
-
total
20 284
15 949
-
-
Income
177 500
177 500
177 500
177 500
Total tax
51 554
48 114
59 225
57 750
After tax
125 946
129 386
118 275
119 750
Living cost
26 910
26 910
26 910
26 910
Free-cash
99 036
102 476
91 365
92 840

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
₽102686
₽77316
₽85058
₽95721
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
-
-
-
177 500
social contributions
-
-
-
28 093
health
-
-
-
23 962
solidarity contribution
-
-
-
2 047
income
-
-
-
18 817
total
-
-
-
72 919
Employee
28 710
-
140 778
-
health
3 876
-
19 005
-
social contributions
1 866
-
6 254
-
solidarity contribution
-
-
1 352
-
income
3 445
-
17 328
-
total
9 187
-
43 939
-
Employer
28 710
-
140 778
-
social contributions
7 178
-
24 052
-
health
2 584
-
12 670
-
total
9 762
-
36 722
-
Corporate
139 028
177 500
-
-
income
26 415
33 725
-
-
total
26 415
33 725
-
-
Dividends
112 613
143 775
-
-
withholding
16 892
21 566
-
-
total
16 892
21 566
-
-
Income
177 500
177 500
177 500
177 500
Total tax
62 256
55 291
80 661
72 919
After tax
115 244
122 209
96 839
104 581
Living cost
19 523
19 523
19 523
19 523
Free-cash
95 721
102 686
77 316
85 058

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
₽98152
₽72782
₽80524
₽89569
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
-
-
-
177 500
social contributions
-
-
-
28 093
health
-
-
-
23 962
solidarity contribution
-
-
-
2 047
income
-
-
-
18 817
total
-
-
-
72 919
Employee
35 378
-
140 778
-
health
4 776
-
19 005
-
social contributions
2 300
-
6 254
-
solidarity contribution
-
-
1 352
-
income
4 245
-
17 328
-
total
11 321
-
43 939
-
Employer
35 378
-
140 778
-
social contributions
8 845
-
24 052
-
health
3 184
-
12 670
-
total
12 029
-
36 722
-
Corporate
130 093
177 500
-
-
income
24 718
33 725
-
-
total
24 718
33 725
-
-
Dividends
105 375
143 775
-
-
withholding
15 806
21 566
-
-
total
15 806
21 566
-
-
Income
177 500
177 500
177 500
177 500
Total tax
63 874
55 291
80 661
72 919
After tax
113 626
122 209
96 839
104 581
Living cost
24 057
24 057
24 057
24 057
Free-cash
89 569
98 152
72 782
80 524

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
-₽3754
-₽3754
₽62832
-₽3754
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
-
-
-
177 500
labour market
-
-
-
14 142
municipal
-
-
-
37 894
pensions
-
-
-
721
national
-
-
-
21 846
total
-
-
-
74 603
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
177 500
177 500
177 500
177 500
Total tax
141 189
141 189
141 189
74 603
After tax
36 311
36 311
36 311
102 897
Living cost
40 065
40 065
40 065
40 065
Free-cash
-3 754
-3 754
-3 754
62 832

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
₽121961
₽82269
₽75101
₽116806
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
-
-
-
177 500
health
-
-
-
23 075
pensions
-
-
-
35 499
income
-
-
-
23 785
total
-
-
-
82 359
Employee
23 536
-
132 661
-
pensions
471
-
2 653
-
unemployment
376
-
2 122
-
income
2 650
-
25 577
-
total
3 497
-
30 352
-
Employer
23 536
-
132 661
-
pensions
4 708
-
26 531
-
unemployment
189
-
1 061
-
health
3 059
-
17 247
-
total
7 956
-
44 839
-
Corporate
146 008
177 500
-
-
income
29 201
35 499
-
-
total
29 201
35 499
-
-
Dividends
116 806
142 001
-
-
total
-
-
-
-
Income
177 500
177 500
177 500
177 500
Total tax
40 654
35 499
75 191
82 359
After tax
136 846
142 001
102 309
95 141
Living cost
20 040
20 040
20 040
20 040
Free-cash
116 806
121 961
82 269
75 101

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
₽77424
₽57742
₽78077
₽79987
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

-
-
-
177 500
health
-
-
-
2 387
municipal
-
-
-
31 521
national
-
-
-
33 662
total
-
-
-
67 570
Employee
43 651
-
149 324
-
health
326
-
1 954
-
municipal
7 150
-
24 310
-
pensions
2 946
-
10 080
-
national
721
-
21 144
-
unemployment
655
-
2 240
-
total
11 798
-
59 728
-
Employer
43 651
-
149 324
-
accident
44
-
150
-
unemployment
283
-
970
-
health
335
-
1 149
-
pensions
7 573
-
25 908
-
total
8 235
-
28 177
-
Corporate
125 613
177 500
-
-
income
25 122
35 499
-
-
total
25 122
35 499
-
-
Dividends

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

75 368
106 501
-
-
municipal
13 567
19 171
-
-
national
6 938
13 553
-
-
total
20 505
32 724
-
-
Income
177 500
177 500
177 500
177 500
Total tax
65 660
68 223
87 905
67 570
After tax
111 840
109 277
89 595
109 930
Living cost
31 853
31 853
31 853
31 853
Free-cash
79 987
77 424
57 742
78 077

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
₽63886
₽67728
₽72351
₽68498
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
-
-
-
177 500
social contributions
-
-
-
5 057
health
-
-
-
8 483
pensions
-
-
-
28 662
other
-
-
-
5 503
income
-
-
-
31 871
surtax
-
-
-
-
total
-
-
-
79 576
Employee
31 696
-
135 790
-
income
1 634
-
28 519
-
social contributions
904
-
3 870
-
pensions
3 585
-
10 099
-
surtax
-
-
-
-
total
6 123
-
42 488
-
Employer
31 696
-
135 790
-
pensions
5 208
-
16 885
-
social contributions
94
-
408
-
unemployment
1 283
-
5 500
-
health
2 218
-
13 341
-
other
1 094
-
5 577
-
total
9 897
-
41 711
-
Corporate
135 905
177 500
-
-
surtax
-
-
-
-
income
38 053
49 699
-
-
total
38 053
49 699
-
-
Dividends
97 852
127 801
-
-
surtax
-
-
-
-
withholding
12 525
16 359
-
-
social contributions
16 831
21 983
-
-
total
29 356
38 342
-
-
Income
177 500
177 500
177 500
177 500
Total tax
83 429
88 041
84 199
79 576
After tax
94 071
89 459
93 301
97 924
Living cost
25 573
25 573
25 573
25 573
Free-cash
68 498
63 886
67 728
72 351

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
₽61073
₽64915
₽69538
₽65976
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
-
-
-
177 500
social contributions
-
-
-
5 057
health
-
-
-
8 483
pensions
-
-
-
28 662
other
-
-
-
5 503
income
-
-
-
31 871
surtax
-
-
-
-
total
-
-
-
79 576
Employee
35 509
-
135 790
-
income
2 096
-
28 519
-
social contributions
1 012
-
3 870
-
pensions
4 015
-
10 099
-
surtax
-
-
-
-
total
7 123
-
42 488
-
Employer
35 509
-
135 790
-
pensions
5 833
-
16 885
-
social contributions
107
-
408
-
unemployment
1 437
-
5 500
-
health
2 486
-
13 341
-
other
1 225
-
5 577
-
total
11 088
-
41 711
-
Corporate
130 902
177 500
-
-
surtax
-
-
-
-
income
36 653
49 699
-
-
total
36 653
49 699
-
-
Dividends
94 249
127 801
-
-
surtax
-
-
-
-
withholding
12 063
16 359
-
-
social contributions
16 211
21 983
-
-
total
28 274
38 342
-
-
Income
177 500
177 500
177 500
177 500
Total tax
83 138
88 041
84 199
79 576
After tax
94 362
89 459
93 301
97 924
Living cost
28 386
28 386
28 386
28 386
Free-cash
65 976
61 073
64 915
69 538

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
₽49387
₽53229
₽57852
₽55092
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
-
-
-
177 500
social contributions
-
-
-
5 057
health
-
-
-
8 483
pensions
-
-
-
28 662
other
-
-
-
5 503
income
-
-
-
31 871
surtax
-
-
-
-
total
-
-
-
79 576
Employee
51 964
-
135 790
-
income
4 534
-
28 519
-
social contributions
1 480
-
3 870
-
pensions
5 877
-
10 099
-
surtax
-
-
-
-
total
11 891
-
42 488
-
Employer
51 964
-
135 790
-
pensions
8 538
-
16 885
-
social contributions
156
-
408
-
unemployment
2 105
-
5 500
-
health
3 637
-
13 341
-
other
1 793
-
5 577
-
total
16 229
-
41 711
-
Corporate
109 307
177 500
-
-
surtax
-
-
-
-
income
30 606
49 699
-
-
total
30 606
49 699
-
-
Dividends
78 701
127 801
-
-
surtax
-
-
-
-
withholding
10 073
16 359
-
-
social contributions
13 537
21 983
-
-
total
23 610
38 342
-
-
Income
177 500
177 500
177 500
177 500
Total tax
82 336
88 041
84 199
79 576
After tax
95 164
89 459
93 301
97 924
Living cost
40 072
40 072
40 072
40 072
Free-cash
55 092
49 387
53 229
57 852

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
₽162768
₽136143
₽169868
₽161670
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%.

-
-
-
177 500
microenterprise

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

-
-
-
1 775
total
-
-
-
1 775
Employee
7 321
-
177 500
-
income
1 464
-
35 500
-
total
1 464
-
35 500
-
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%.

170 179
177 500
-
-
total
-
-
-
-
Dividends
170 179
177 500
-
-
withholding
8 509
8 875
-
-
total
8 509
8 875
-
-
Income
177 500
177 500
177 500
177 500
Total tax
9 973
8 875
35 500
1 775
After tax
167 527
168 625
142 000
175 725
Living cost
5 857
5 857
5 857
5 857
Free-cash
161 670
162 768
136 143
169 868

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
₽159498
₽132873
₽166598
₽157786
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%.

-
-
-
177 500
microenterprise

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

-
-
-
1 775
total
-
-
-
1 775
Employee
11 409
-
177 500
-
income
2 282
-
35 500
-
total
2 282
-
35 500
-
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%.

166 091
177 500
-
-
total
-
-
-
-
Dividends
166 091
177 500
-
-
withholding
8 305
8 875
-
-
total
8 305
8 875
-
-
Income
177 500
177 500
177 500
177 500
Total tax
10 587
8 875
35 500
1 775
After tax
166 913
168 625
142 000
175 725
Living cost
9 127
9 127
9 127
9 127
Free-cash
157 786
159 498
132 873
166 598

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
₽59266
₽78247
₽58311
₽70121
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.

-
-
-
177 500
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
-
-
-
19 936
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.

-
-
-
58 345
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.

-
-
-
3 209
total
-
-
-
87 158
Employee

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

41 281
-
177 500
-
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
-
3 209
-
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
-
58 345
-
total
9 250
-
67 222
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
136 219
177 500
-
-
trade
19 547
25 472
-
-
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.

1 124
1 464
-
-
chamber of commerce
326
386
-
-
income
20 433
26 626
-
-
total
41 430
53 948
-
-
Dividends
94 788
123 553
-
-
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.

1 286
1 682
-
-
withholding
23 382
30 573
-
-
total
24 668
32 255
-
-
Income
177 500
177 500
177 500
177 500
Total tax
75 348
86 203
67 222
87 158
After tax
102 152
91 297
110 278
90 342
Living cost
32 031
32 031
32 031
32 031
Free-cash
70 121
59 266
78 247
58 311

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
₽64344
₽85148
₽63268
₽73521
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.

-
-
-
177 500
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
-
-
-
21 880
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.

-
-
-
58 345
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.

-
-
-
3 209
total
-
-
-
89 102
Employee

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

31 733
-
177 500
-
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
-
3 209
-
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
-
58 345
-
total
6 603
-
67 222
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
145 767
177 500
-
-
trade
22 959
27 956
-
-
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.

1 203
1 464
-
-
chamber of commerce
335
381
-
-
income
21 864
26 626
-
-
total
46 361
56 427
-
-
Dividends
99 405
121 073
-
-
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.

1 349
1 647
-
-
withholding
24 536
29 952
-
-
total
25 885
31 599
-
-
Income
177 500
177 500
177 500
177 500
Total tax
78 849
88 026
67 222
89 102
After tax
98 651
89 474
110 278
88 398
Living cost
25 130
25 130
25 130
25 130
Free-cash
73 521
64 344
85 148
63 268

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
₽55966
₽77685
₽54832
₽67625
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.

-
-
-
177 500
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
-
-
-
22 853
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.

-
-
-
58 345
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.

-
-
-
3 209
total
-
-
-
90 075
Employee

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

42 074
-
177 500
-
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
-
3 209
-
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
-
58 345
-
total
9 481
-
67 222
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
135 426
177 500
-
-
trade
22 277
29 198
-
-
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.

1 118
1 464
-
-
chamber of commerce
318
378
-
-
income
20 314
26 626
-
-
total
44 027
57 666
-
-
Dividends
91 399
119 834
-
-
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.

1 239
1 631
-
-
withholding
22 535
29 644
-
-
total
23 774
31 275
-
-
Income
177 500
177 500
177 500
177 500
Total tax
77 282
88 941
67 222
90 075
After tax
100 218
88 559
110 278
87 425
Living cost
32 593
32 593
32 593
32 593
Free-cash
67 625
55 966
77 685
54 832

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
₽49637
₽72270
₽48444
₽63096
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.

-
-
-
177 500
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
-
-
-
23 826
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.

-
-
-
58 345
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.

-
-
-
3 209
total
-
-
-
91 048
Employee

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

49 862
-
177 500
-
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
-
3 209
-
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
-
58 345
-
total
11 854
-
67 222
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
127 638
177 500
-
-
trade
21 890
30 441
-
-
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.

1 053
1 464
-
-
chamber of commerce
305
376
-
-
income
19 145
26 626
-
-
total
42 393
58 907
-
-
Dividends
85 244
118 593
-
-
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.

1 154
1 614
-
-
withholding
20 995
29 334
-
-
total
22 149
30 948
-
-
Income
177 500
177 500
177 500
177 500
Total tax
76 396
89 855
67 222
91 048
After tax
101 104
87 645
110 278
86 452
Living cost
38 008
38 008
38 008
38 008
Free-cash
63 096
49 637
72 270
48 444

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
₽93012
₽59874
₽64948
₽90375
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
-
-
-
177 500
unemployment
-
-
-
189
health
-
-
-
7 861
pensions
-
-
-
22 146
other
-
-
-
-
income
-
-
-
54 635
surtax
-
-
-
9 086
total
-
-
-
93 917
Employee
27 940
-
154 192
-
health
713
-
2 823
-
pensions
1 864
-
7 386
-
surtax
99
-
8 094
-
other
-
-
-
-
unemployment
1 944
-
7 707
-
income
4 684
-
49 673
-
total
9 304
-
75 683
-
Employer
27 940
-
154 192
-
pensions
3 725
-
14 761
-
unemployment
886
-
3 509
-
health
1 271
-
5 038
-
other
-
-
-
-
total
5 882
-
23 308
-
Corporate
143 677
177 500
-
-
income
37 356
46 150
-
-
total
37 356
46 150
-
-
Dividends
106 322
131 350
-
-
withholding
15 948
19 703
-
-
total
15 948
19 703
-
-
Income
177 500
177 500
177 500
177 500
Total tax
68 490
65 853
98 991
93 917
After tax
109 010
111 647
78 509
83 583
Living cost
18 635
18 635
18 635
18 635
Free-cash
90 375
93 012
59 874
64 948

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
₽93339
₽60201
₽65275
₽90757
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
-
-
-
177 500
unemployment
-
-
-
189
health
-
-
-
7 861
pensions
-
-
-
22 146
other
-
-
-
-
income
-
-
-
54 635
surtax
-
-
-
9 086
total
-
-
-
93 917
Employee
27 437
-
154 192
-
health
701
-
2 823
-
pensions
1 830
-
7 386
-
surtax
90
-
8 094
-
other
-
-
-
-
unemployment
1 910
-
7 707
-
income
4 599
-
49 673
-
total
9 130
-
75 683
-
Employer
27 437
-
154 192
-
pensions
3 657
-
14 761
-
unemployment
869
-
3 509
-
health
1 249
-
5 038
-
other
-
-
-
-
total
5 775
-
23 308
-
Corporate
144 288
177 500
-
-
income
37 515
46 150
-
-
total
37 515
46 150
-
-
Dividends
106 774
131 350
-
-
withholding
16 015
19 703
-
-
total
16 015
19 703
-
-
Income
177 500
177 500
177 500
177 500
Total tax
68 435
65 853
98 991
93 917
After tax
109 065
111 647
78 509
83 583
Living cost
18 308
18 308
18 308
18 308
Free-cash
90 757
93 339
60 201
65 275

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
₽83396
₽86626
₽106690
₽83735
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
-
-
-
177 500
unemployment
-
-
-
2 663
health
-
-
-
12 425
pensions
-
-
-
17 750
income
-
-
-
21 699
total
-
-
-
54 537
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
148 536
-
health
1 644
654
10 397
-
pensions
2 349
935
14 854
-
unemployment
352
140
2 228
-
income
2 872
1 143
18 158
-
total
7 217
2 872
45 637
-
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
148 536
-
pensions
4 581
1 823
28 964
-
total
4 581
1 823
28 964
-
Corporate
149 429
166 328
-
-
income
13 449
14 970
-
-
total
13 449
14 970
-
-
Dividends
135 980
151 358
-
-
withholding
25 836
28 758
-
-
social contributions
26 409
29 408
-
-
total
52 245
58 166
-
-
Income
177 500
177 500
177 500
177 500
Total tax
77 492
77 831
74 601
54 537
After tax
100 008
99 669
102 899
122 963
Living cost
16 273
16 273
16 273
16 273
Free-cash
83 735
83 396
86 626
106 690

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
₽68877
₽60790
₽59839
₽68180
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
-
-
-
177 500
social contributions
-
-
-
1 908
municipal
-
-
-
19 671
pensions
-
-
-
21 300
national
-
-
-
32 899
total
-
-
-
75 778
Employee
64 927
-
153 447
-
municipal
8 020
-
20 359
-
pensions
2 597
-
6 138
-
national
12 427
-
34 404
-
total
23 044
-
60 901
-
Employer
64 927
-
153 447
-
social contributions
698
-
1 650
-
pensions
5 194
-
12 276
-
total
5 892
-
13 926
-
Corporate
102 396
177 500
-
-
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%.

20 479
35 500
-
-
total
20 479
35 500
-
-
Dividends
81 917
142 000
-
-
withholding
18 022
31 240
-
-
total
18 022
31 240
-
-
Income
177 500
177 500
177 500
177 500
Total tax
67 437
66 740
74 827
75 778
After tax
110 063
110 760
102 673
101 722
Living cost
41 883
41 883
41 883
41 883
Free-cash
68 180
68 877
60 790
59 839

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
₽76989
₽42612
₽42612
₽78818
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
-
-
-
177 500
social contributions
-
-
-
30 339
income
-
-
-
57 287
total
-
-
-
87 626
Employee
64 899
-
177 500
-
social contributions
5 392
-
30 339
-
income
12 246
-
57 287
-
total
17 638
-
87 626
-
Employer
64 899
-
177 500
-
total
-
-
-
-
Corporate
112 601
177 500
-
-
income
14 076
22 187
-
-
total
14 076
22 187
-
-
Dividends
98 526
155 313
-
-
withholding
19 706
31 062
-
-
total
19 706
31 062
-
-
Income
177 500
177 500
177 500
177 500
Total tax
51 420
53 249
87 626
87 626
After tax
126 080
124 251
89 874
89 874
Living cost
47 262
47 262
47 262
47 262
Free-cash
78 818
76 989
42 612
42 612

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
₽59693
₽42929
₽49961
₽55363
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
-
-
-
177 500
regional
-
-
-
2 202
social contributions
-
-
-
41 525
municipal
-
-
-
1 088
national
-
-
-
47 715
total
-
-
-
92 530
Employee
73 736
-
177 500
-
regional
696
-
1 976
-
municipal
390
-
984
-
social contributions
24 864
-
54 440
-
national
12 777
-
42 162
-
total
38 727
-
99 562
-
Employer
73 736
-
177 500
-
total
-
-
-
-
Corporate
103 764
177 500
-
-
nationa
24 903
42 600
-
-
municipal
4 046
6 923
-
-
total
28 949
49 523
-
-
Dividends
74 814
127 977
-
-
withholding
19 452
33 275
-
-
total
19 452
33 275
-
-
Income
177 500
177 500
177 500
177 500
Total tax
87 128
82 798
99 562
92 530
After tax
90 372
94 702
77 938
84 970
Living cost
35 009
35 009
35 009
35 009
Free-cash
55 363
59 693
42 929
49 961

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
₽70948
₽55066
₽62061
₽69106
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
-
-
-
177 500
regional
-
-
-
2 761
social contributions
-
-
-
41 525
municipal
-
-
-
1 088
national
-
-
-
47 715
total
-
-
-
93 089
Employee
46 023
-
177 500
-
regional
620
-
2 498
-
municipal
244
-
984
-
social contributions
15 519
-
54 440
-
national
7 291
-
42 162
-
total
23 674
-
100 084
-
Employer
46 023
-
177 500
-
total
-
-
-
-
Corporate
131 477
177 500
-
-