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
₽ 178000
per

Your estimated
City
free-cash

Andorra , Andorra
₽135242
₽109771
₽105040
₽132452
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
-
-
-
178 000
social contributions
-
-
-
39 159
income
-
-
-
8 843
total
-
-
-
48 002
Employee
26 693
-
154 112
-
social contributions
1 735
-
10 016
-
income
-
-
9 367
-
total
1 735
-
19 383
-
Employer
26 693
-
154 112
-
social contributions
4 138
-
23 888
-
total
4 138
-
23 888
-
Corporate
147 169
178 000
-
-
income
14 717
17 800
-
-
total
14 717
17 800
-
-
Dividends
132 453
160 200
-
-
total
-
-
-
-
Income
178 000
178 000
178 000
178 000
Total tax
20 590
17 800
43 271
48 002
After tax
157 410
160 200
134 729
129 998
Living cost
24 958
24 958
24 958
24 958
Free-cash
132 452
135 242
109 771
105 040

Estimated living cost  is ₽24958 per week

₽16138
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1881
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽470
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6470
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

Andorra has a limit of 1000 sole-trade resident permits per year, so while it isn't complicated to obtain one, it may get difficult by the end of the term.

Graz , Austria
₽71784
₽20310
₽65005
₽71374
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
-
-
-
178 000
chamber of commerce
-
-
-
712
unemployment
-
-
-
5 092
health
-
-
-
7 420
pensions
-
-
-
17 945
income
-
-
-
55 337
surtax
-
-
-
-
total
-
-
-
86 506
Employee
36 295
33 089
146 473
-
health
1 404
1 281
3 753
-
pensions
3 717
3 388
9 933
-
other
362
331
971
-
unemployment
1 089
993
2 910
-
income
3 233
2 441
46 277
-
total
9 805
8 434
63 844
-
Employer
36 295
33 089
146 473
-
pensions
4 555
4 153
12 173
-
accident
471
430
1 261
-
unemployment
1 089
993
2 910
-
surtax
-
-
-
-
payroll
1 089
993
4 394
-
chamber of commerce
145
132
586
-
health
1 372
1 251
3 667
-
other
1 724
1 571
6 536
-
total
10 445
9 523
31 527
-
Corporate
131 260
135 388
143 322
-
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.

32 814
33 846
35 830
-
total
32 814
33 846
35 830
-
Dividends
98 446
101 542
-
-
withholding
27 073
27 924
-
-
total
27 073
27 924
-
-
Income
178 000
178 000
178 000
178 000
Total tax
80 137
79 727
131 201
86 506
After tax
97 863
98 273
46 799
91 494
Living cost
26 489
26 489
26 489
26 489
Free-cash
71 374
71 784
20 310
65 005

Estimated living cost  is ₽26489 per week

₽15890
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2705
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽473
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7421
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

As a Third Country National (non-EU/EFTA/Swiss and without a long-term EU resident permit), you can apply for permanent residence when your business creates macroeconomic benefit. This could be an investment starting from €100,000, creating new jobs or securing existing ones, or making a substantial contribution to the region's economy. You can also be considered with a transfer of know-how to Austria or an evident commitment to develop an innovative product or technology.

Vienna , Austria
₽68928
₽17501
₽62074
₽67642
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
-
-
-
178 000
chamber of commerce
-
-
-
712
unemployment
-
-
-
5 092
health
-
-
-
7 420
pensions
-
-
-
17 945
income
-
-
-
55 337
surtax
-
-
-
164
total
-
-
-
86 670
Employee
41 494
33 089
146 320
-
health
1 606
1 281
3 753
-
pensions
4 250
3 388
9 933
-
other
414
331
971
-
unemployment
1 245
993
2 910
-
income
4 724
2 441
46 203
-
total
12 239
8 434
63 770
-
Employer
41 494
33 089
146 320
-
pensions
5 208
4 153
12 173
-
accident
539
430
1 261
-
unemployment
1 245
993
2 910
-
surtax
164
164
164
-
payroll
1 245
993
4 390
-
chamber of commerce
165
132
585
-
health
1 568
1 251
3 667
-
other
1 971
1 571
6 531
-
total
12 105
9 687
31 681
-
Corporate
124 401
135 224
143 169
-
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.

31 100
33 805
35 792
-
total
31 100
33 805
35 792
-
Dividends
93 301
101 419
-
-
withholding
25 658
27 890
-
-
total
25 658
27 890
-
-
Income
178 000
178 000
178 000
178 000
Total tax
81 102
79 816
131 243
86 670
After tax
96 898
98 184
46 757
91 330
Living cost
29 256
29 256
29 256
29 256
Free-cash
67 642
68 928
17 501
62 074

Estimated living cost  is ₽29256 per week

₽19513
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2496
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽481
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6767
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

As a Third Country National (non-EU/EFTA/Swiss and without a long-term EU resident permit), you can apply for permanent residence when your business creates macroeconomic benefit. This could be an investment starting from €100,000, creating new jobs or securing existing ones, or making a substantial contribution to the region's economy. You can also be considered with a transfer of know-how to Austria or an evident commitment to develop an innovative product or technology.

Brussels , Belgium
₽67898
₽30627
₽47101
₽56758
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
-
-
-
178 000
social contributions
-
-
-
20 701
communal

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

-
-
-
9 438
national
-
-
-
70 486
total
-
-
-
100 625
Employee

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

59 392
-
137 865
-
health

Reference earnings are 100% of the insured person's gross earnings for white-collar workers and 108% of the insured person's gross earnings for blue-collar workers.

2 790
-
6 479
-
pensions

Reference earnings are 100% of the insured person's gross earnings for white-collar workers and 108% of the insured person's gross earnings for blue-collar workers.

4 454
-
10 339
-
communal

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

3 098
-
7 191
-
national
18 259
-
51 760
-
unemployment

Reference earnings are 100% of the insured person's gross earnings for white-collar workers and 108% of the insured person's gross earnings for blue-collar workers.

517
-
1 199
-
total
29 118
-
76 968
-
Employer

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

59 392
-
137 865
-
accident

Reference earnings are 100% of the insured person's gross earnings for white-collar workers and 108% of the insured person's gross earnings for blue-collar workers.

772
-
1 792
-
unemployment

Reference earnings are 100% of the insured person's gross earnings for white-collar workers and 108% of the insured person's gross earnings for blue-collar workers.

867
-
2 012
-
surtax
6 734
-
15 634
-
health

Reference earnings are 100% of the insured person's gross earnings for white-collar workers and 108% of the insured person's gross earnings for blue-collar workers.

3 652
-
8 479
-
pensions

Reference earnings are 100% of the insured person's gross earnings for white-collar workers and 108% of the insured person's gross earnings for blue-collar workers.

5 263
-
12 214
-
total
17 288
-
40 131
-
Corporate
101 320
178 000
-
-
surtax
405
748
-
-
income
20 264
37 439
-
-
total
20 669
38 187
-
-
Dividends
80 651
139 813
-
-
withholding

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

23 893
41 641
-
-
total
23 893
41 641
-
-
Income
178 000
178 000
178 000
178 000
Total tax
90 968
79 828
117 099
100 625
After tax
87 032
98 172
60 901
77 375
Living cost
30 274
30 274
30 274
30 274
Free-cash
56 758
67 898
30 627
47 101

Estimated living cost  is ₽30274 per week

₽19500
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2647
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽474
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7653
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Sofia , Bulgaria
₽137912
₽136603
₽129281
₽132852
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
-
-
-
178 000
unemployment
-
-
-
116
health
-
-
-
3 334
pensions

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

-
-
-
4 291
income
-
-
-
26 700
total
-
-
-
34 441
Employee
18 907
-
172 312
-
accident

We are using the highest rate at 1.1%.

208
-
319
-
health
870
-
1 334
-
pensions

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

1 660
-
2 546
-
income
1 891
-
17 231
-
total
4 629
-
21 430
-
Employer
18 907
-
172 312
-
accident

We are using the highest rate at 1.1%.

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

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

2 083
-
3 195
-
total
3 710
-
5 689
-
Corporate
155 384
178 000
-
-
income
15 539
17 800
-
-
total
15 539
17 800
-
-
Dividends
139 845
160 200
-
-
withholding
6 992
8 010
-
-
total
6 992
8 010
-
-
Income
178 000
178 000
178 000
178 000
Total tax
30 870
25 810
27 119
34 441
After tax
147 130
152 190
150 881
143 559
Living cost
14 278
14 278
14 278
14 278
Free-cash
132 852
137 912
136 603
129 281

Estimated living cost  is ₽14278 per week

₽9444
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽817
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽341
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3677
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Varna , Bulgaria
₽141307
₽139998
₽132676
₽137449
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
-
-
-
178 000
unemployment
-
-
-
116
health
-
-
-
3 334
pensions

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

-
-
-
4 291
income
-
-
-
26 700
total
-
-
-
34 441
Employee
14 410
-
172 312
-
accident

We are using the highest rate at 1.1%.

159
-
319
-
health
663
-
1 334
-
pensions

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

1 265
-
2 546
-
income
1 441
-
17 231
-
total
3 528
-
21 430
-
Employer
14 410
-
172 312
-
accident

We are using the highest rate at 1.1%.

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

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

1 588
-
3 195
-
total
2 828
-
5 689
-
Corporate
160 762
178 000
-
-
income
16 077
17 800
-
-
total
16 077
17 800
-
-
Dividends
144 686
160 200
-
-
withholding
7 235
8 010
-
-
total
7 235
8 010
-
-
Income
178 000
178 000
178 000
178 000
Total tax
29 668
25 810
27 119
34 441
After tax
148 332
152 190
150 881
143 559
Living cost
10 883
10 883
10 883
10 883
Free-cash
137 449
141 307
139 998
132 676

Estimated living cost  is ₽10883 per week

₽6353
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽777
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽288
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3464
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Larnaca , Cyprus
₽110525
₽99370
₽100849
₽106006
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
-
-
-
178 000
social contributions
-
-
-
13 434
health
-
-
-
4 539
income
-
-
-
39 954
total
-
-
-
57 927
Employee
63 846
63 846
167 749
-
health
495
1 086
2 852
-
social contributions
2 414
5 299
7 147
-
income
6 952
5 910
39 156
-
total
9 861
12 295
49 155
-
Employer
63 846
63 846
167 749
-
social contributions
2 414
5 299
7 147
-
health
537
1 182
3 104
-
total
2 951
6 481
10 251
-
Corporate
145 965
107 674
-
-
income
18 246
13 459
-
-
total
18 246
13 459
-
-
Dividends
127 719
94 214
-
-
withholding
21 712
16 016
-
-
total
21 712
16 016
-
-
Income
178 000
178 000
178 000
178 000
Total tax
52 770
48 251
59 406
57 927
After tax
125 230
129 749
118 594
120 073
Living cost
19 224
19 224
19 224
19 224
Free-cash
106 006
110 525
99 370
100 849

Estimated living cost  is ₽19224 per week

₽11521
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1886
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽425
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5392
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Limassol , Cyprus
₽102818
₽91663
₽93142
₽99376
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
-
-
-
178 000
social contributions
-
-
-
13 434
health
-
-
-
4 539
income
-
-
-
39 954
total
-
-
-
57 927
Employee
63 846
63 846
167 749
-
health
635
1 086
2 852
-
social contributions
3 102
5 299
7 147
-
income
6 704
5 910
39 156
-
total
10 441
12 295
49 155
-
Employer
63 846
63 846
167 749
-
social contributions
3 102
5 299
7 147
-
health
692
1 182
3 104
-
total
3 794
6 481
10 251
-
Corporate
136 833
107 674
-
-
income
17 104
13 459
-
-
total
17 104
13 459
-
-
Dividends
119 730
94 214
-
-
withholding
20 354
16 016
-
-
total
20 354
16 016
-
-
Income
178 000
178 000
178 000
178 000
Total tax
51 693
48 251
59 406
57 927
After tax
126 307
129 749
118 594
120 073
Living cost
26 931
26 931
26 931
26 931
Free-cash
99 376
102 818
91 663
93 142

Estimated living cost  is ₽26931 per week

₽18410
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2103
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽452
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5965
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Brno , Czech Republic
₽103041
₽77645
₽85414
₽96081
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
-
-
-
178 000
social contributions
-
-
-
28 078
health
-
-
-
24 030
solidarity contribution
-
-
-
2 082
income
-
-
-
18 884
total
-
-
-
73 074
Employee
28 695
-
141 249
-
health
3 874
-
19 069
-
social contributions
1 865
-
6 250
-
solidarity contribution
-
-
1 384
-
income
3 443
-
17 389
-
total
9 182
-
44 092
-
Employer
28 695
-
141 249
-
social contributions
7 174
-
24 039
-
health
2 582
-
12 712
-
total
9 756
-
36 751
-
Corporate
139 549
178 000
-
-
income
26 514
33 820
-
-
total
26 514
33 820
-
-
Dividends
113 035
144 180
-
-
withholding
16 955
21 627
-
-
total
16 955
21 627
-
-
Income
178 000
178 000
178 000
178 000
Total tax
62 407
55 447
80 843
73 074
After tax
115 593
122 553
97 157
104 926
Living cost
19 512
19 512
19 512
19 512
Free-cash
96 081
103 041
77 645
85 414

Estimated living cost  is ₽19512 per week

₽13554
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1388
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽384
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4187
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Prague , Czech Republic
₽98509
₽73113
₽80882
₽89932
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
-
-
-
178 000
social contributions
-
-
-
28 078
health
-
-
-
24 030
solidarity contribution
-
-
-
2 082
income
-
-
-
18 884
total
-
-
-
73 074
Employee
35 359
-
141 249
-
health
4 774
-
19 069
-
social contributions
2 298
-
6 250
-
solidarity contribution
-
-
1 384
-
income
4 243
-
17 389
-
total
11 315
-
44 092
-
Employer
35 359
-
141 249
-
social contributions
8 840
-
24 039
-
health
3 182
-
12 712
-
total
12 022
-
36 751
-
Corporate
130 618
178 000
-
-
income
24 817
33 820
-
-
total
24 817
33 820
-
-
Dividends
105 801
144 180
-
-
withholding
15 870
21 627
-
-
total
15 870
21 627
-
-
Income
178 000
178 000
178 000
178 000
Total tax
64 024
55 447
80 843
73 074
After tax
113 976
122 553
97 157
104 926
Living cost
24 044
24 044
24 044
24 044
Free-cash
89 932
98 509
73 113
80 882

Estimated living cost  is ₽24044 per week

₽17881
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1332
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽416
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4415
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Copenhagen , Denmark
-₽3430
-₽3430
₽63067
-₽3430
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
-
-
-
178 000
labour market
-
-
-
14 182
municipal
-
-
-
38 008
pensions
-
-
-
722
national
-
-
-
21 917
total
-
-
-
74 829
Employee
169 268
169 268
169 268
-
municipal
36 045
36 045
36 045
-
pensions
241
241
241
-
national
20 679
20 679
20 679
-
labour market
13 522
13 522
13 522
-
total
70 487
70 487
70 487
-
Employer
169 268
169 268
169 268
-
labour market
13 541
13 541
13 541
-
national
20 715
20 715
20 715
-
municipal
36 102
36 102
36 102
-
pensions
481
481
481
-
total
70 839
70 839
70 839
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
178 000
178 000
178 000
178 000
Total tax
141 326
141 326
141 326
74 829
After tax
36 674
36 674
36 674
103 171
Living cost
40 104
40 104
40 104
40 104
Free-cash
-3 430
-3 430
-3 430
63 067

Estimated living cost  is ₽40104 per week

₽27447
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3548
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽617
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8492
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Tallinn , Estonia
₽122345
₽82541
₽75353
₽117186
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
-
-
-
178 000
health
-
-
-
23 140
pensions
-
-
-
35 600
income
-
-
-
23 852
total
-
-
-
82 592
Employee
23 554
-
133 036
-
pensions
471
-
2 661
-
unemployment
377
-
2 129
-
income
2 652
-
25 650
-
total
3 500
-
30 440
-
Employer
23 554
-
133 036
-
pensions
4 711
-
26 606
-
unemployment
189
-
1 064
-
health
3 061
-
17 294
-
total
7 961
-
44 964
-
Corporate
146 484
178 000
-
-
income
29 298
35 600
-
-
total
29 298
35 600
-
-
Dividends
117 187
142 400
-
-
total
-
-
-
-
Income
178 000
178 000
178 000
178 000
Total tax
40 759
35 600
75 404
82 592
After tax
137 241
142 400
102 596
95 408
Living cost
20 055
20 055
20 055
20 055
Free-cash
117 186
122 345
82 541
75 353

Estimated living cost  is ₽20055 per week

₽13755
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1194
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽403
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4702
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Helsinki , Finland
₽77689
₽57928
₽78318
₽80253
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

-
-
-
178 000
health
-
-
-
2 395
municipal
-
-
-
31 609
national
-
-
-
33 801
total
-
-
-
67 805
Employee
43 684
-
149 742
-
health
326
-
1 960
-
municipal
7 155
-
24 377
-
pensions
2 948
-
10 108
-
national
722
-
21 245
-
unemployment
655
-
2 247
-
total
11 806
-
59 937
-
Employer
43 684
-
149 742
-
accident
44
-
150
-
unemployment
284
-
974
-
health
336
-
1 153
-
pensions
7 579
-
25 981
-
total
8 243
-
28 258
-
Corporate
126 074
178 000
-
-
income
25 215
35 600
-
-
total
25 215
35 600
-
-
Dividends

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

75 644
106 800
-
-
municipal
13 617
19 224
-
-
national
6 989
13 610
-
-
total
20 606
32 834
-
-
Income
178 000
178 000
178 000
178 000
Total tax
65 870
68 434
88 195
67 805
After tax
112 130
109 566
89 805
110 195
Living cost
31 877
31 877
31 877
31 877
Free-cash
80 253
77 689
57 928
78 318

Estimated living cost  is ₽31877 per week

₽20822
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3066
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽507
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7483
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

Finland permits registration as a sole-trader only for EU nationals or long-term EU resident permit holders. Other nationals should set up a company and hire themselves as an employee.

Marseille , France
₽64119
₽67912
₽72571
₽68731
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
-
-
-
178 000
social contributions
-
-
-
5 072
health
-
-
-
8 518
pensions
-
-
-
28 715
other
-
-
-
5 518
income
-
-
-
32 013
surtax
-
-
-
-
total
-
-
-
79 836
Employee
31 720
-
136 156
-
income
1 636
-
28 634
-
social contributions
904
-
3 881
-
pensions
3 588
-
10 135
-
surtax
-
-
-
-
total
6 128
-
42 650
-
Employer
31 720
-
136 156
-
pensions
5 212
-
16 940
-
social contributions
95
-
408
-
unemployment
1 284
-
5 515
-
health
2 220
-
13 386
-
other
1 095
-
5 596
-
total
9 906
-
41 845
-
Corporate
136 374
178 000
-
-
surtax
-
-
-
-
income
38 184
49 841
-
-
total
38 184
49 841
-
-
Dividends
98 189
128 159
-
-
surtax
-
-
-
-
withholding
12 569
16 404
-
-
social contributions
16 889
22 043
-
-
total
29 458
38 447
-
-
Income
178 000
178 000
178 000
178 000
Total tax
83 676
88 288
84 495
79 836
After tax
94 324
89 712
93 505
98 164
Living cost
25 593
25 593
25 593
25 593
Free-cash
68 731
64 119
67 912
72 571

Estimated living cost  is ₽25593 per week

₽14843
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2600
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽485
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7666
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Nice , France
₽61305
₽65098
₽69757
₽66208
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
-
-
-
178 000
social contributions
-
-
-
5 072
health
-
-
-
8 518
pensions
-
-
-
28 715
other
-
-
-
5 518
income
-
-
-
32 013
surtax
-
-
-
-
total
-
-
-
79 836
Employee
35 535
-
136 156
-
income
2 097
-
28 634
-
social contributions
1 013
-
3 881
-
pensions
4 018
-
10 135
-
surtax
-
-
-
-
total
7 128
-
42 650
-
Employer
35 535
-
136 156
-
pensions
5 838
-
16 940
-
social contributions
107
-
408
-
unemployment
1 439
-
5 515
-
health
2 488
-
13 386
-
other
1 226
-
5 596
-
total
11 098
-
41 845
-
Corporate
131 367
178 000
-
-
surtax
-
-
-
-
income
36 783
49 841
-
-
total
36 783
49 841
-
-
Dividends
94 584
128 159
-
-
surtax
-
-
-
-
withholding
12 107
16 404
-
-
social contributions
16 269
22 043
-
-
total
28 376
38 447
-
-
Income
178 000
178 000
178 000
178 000
Total tax
83 385
88 288
84 495
79 836
After tax
94 615
89 712
93 505
98 164
Living cost
28 407
28 407
28 407
28 407
Free-cash
66 208
61 305
65 098
69 757

Estimated living cost  is ₽28407 per week

₽17912
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2310
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽484
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7703
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Paris , France
₽49610
₽53403
₽58062
₽55315
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
-
-
-
178 000
social contributions
-
-
-
5 072
health
-
-
-
8 518
pensions
-
-
-
28 715
other
-
-
-
5 518
income
-
-
-
32 013
surtax
-
-
-
-
total
-
-
-
79 836
Employee
52 003
-
136 156
-
income
4 537
-
28 634
-
social contributions
1 481
-
3 881
-
pensions
5 882
-
10 135
-
surtax
-
-
-
-
total
11 900
-
42 650
-
Employer
52 003
-
136 156
-
pensions
8 545
-
16 940
-
social contributions
156
-
408
-
unemployment
2 107
-
5 515
-
health
3 640
-
13 386
-
other
1 795
-
5 596
-
total
16 243
-
41 845
-
Corporate
109 755
178 000
-
-
surtax
-
-
-
-
income
30 731
49 841
-
-
total
30 731
49 841
-
-
Dividends
79 024
128 159
-
-
surtax
-
-
-
-
withholding
10 116
16 404
-
-
social contributions
13 593
22 043
-
-
total
23 709
38 447
-
-
Income
178 000
178 000
178 000
178 000
Total tax
82 583
88 288
84 495
79 836
After tax
95 417
89 712
93 505
98 164
Living cost
40 102
40 102
40 102
40 102
Free-cash
55 315
49 610
53 403
58 062

Estimated living cost  is ₽40102 per week

₽27140
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3280
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽550
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9131
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Batumi , Georgia
₽163235
₽136535
₽170355
₽162136
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%.

-
-
-
178 000
microenterprise

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

-
-
-
1 780
total
-
-
-
1 780
Employee
7 330
-
178 000
-
income
1 466
-
35 600
-
total
1 466
-
35 600
-
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%.

170 670
178 000
-
-
total
-
-
-
-
Dividends
170 670
178 000
-
-
withholding
8 533
8 900
-
-
total
8 533
8 900
-
-
Income
178 000
178 000
178 000
178 000
Total tax
9 999
8 900
35 600
1 780
After tax
168 001
169 100
142 400
176 220
Living cost
5 865
5 865
5 865
5 865
Free-cash
162 136
163 235
136 535
170 355

Estimated living cost  is ₽5865 per week

₽3634
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽487
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽161
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽1581
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

Social security system in Georgia is financed from the government taxes which are part of our internal model. Separate pension and medical insurance contributions are not compulsory. It is advisable to purchase health insurance privately as in an event of medical emergency the treatment is likely to get costly.

Tbilisi , Georgia
₽159961
₽133261
₽167081
₽158247
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%.

-
-
-
178 000
microenterprise

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

-
-
-
1 780
total
-
-
-
1 780
Employee
11 424
-
178 000
-
income
2 285
-
35 600
-
total
2 285
-
35 600
-
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%.

166 576
178 000
-
-
total
-
-
-
-
Dividends
166 576
178 000
-
-
withholding
8 329
8 900
-
-
total
8 329
8 900
-
-
Income
178 000
178 000
178 000
178 000
Total tax
10 614
8 900
35 600
1 780
After tax
167 386
169 100
142 400
176 220
Living cost
9 139
9 139
9 139
9 139
Free-cash
158 247
159 961
133 261
167 081

Estimated living cost  is ₽9139 per week

₽6184
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽384
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽306
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽2264
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

Social security system in Georgia is financed from the government taxes which are part of our internal model. Separate pension and medical insurance contributions are not compulsory. It is advisable to purchase health insurance privately as in an event of medical emergency the treatment is likely to get costly.

Berlin , Germany
₽59499
₽78512
₽58509
₽70361
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.

-
-
-
178 000
health

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

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

-
-
-
5 672
trade
-
-
-
20 003
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.

-
-
-
58 541
surtax

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

-
-
-
3 219
total
-
-
-
87 435
Employee

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

41 312
-
178 000
-
health

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

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

5 672
-
5 672
-
surtax

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

188
-
3 219
-
income

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

3 397
-
58 541
-
total
9 257
-
67 432
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
136 688
178 000
-
-
trade
19 615
25 543
-
-
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.

1 128
1 469
-
-
chamber of commerce
326
388
-
-
income
20 504
26 699
-
-
total
41 573
54 099
-
-
Dividends
95 114
123 902
-
-
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.

1 290
1 686
-
-
withholding
23 463
30 660
-
-
total
24 753
32 346
-
-
Income
178 000
178 000
178 000
178 000
Total tax
75 583
86 445
67 432
87 435
After tax
102 417
91 555
110 568
90 565
Living cost
32 056
32 056
32 056
32 056
Free-cash
70 361
59 499
78 512
58 509

Estimated living cost  is ₽32056 per week

₽22113
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3449
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽465
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6028
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

Nationals of Europe, Australia, Canada, Israel, Japan, the Republic of Korea, New Zealand and the USA do not require an entry type D visa (not to confuse with a Schengen visa or a visa-free entry). For other nationals, waiting time is around 6-9 months which includes document preparation and processing.

Dresden , Germany
₽64576
₽85419
₽63464
₽73760
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.

-
-
-
178 000
health

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

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

-
-
-
5 672
trade
-
-
-
21 955
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.

-
-
-
58 541
surtax

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

-
-
-
3 219
total
-
-
-
89 387
Employee

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

31 757
-
178 000
-
health

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

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

5 672
-
5 672
-
surtax

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

49
-
3 219
-
income

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

887
-
58 541
-
total
6 608
-
67 432
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
146 243
178 000
-
-
trade
23 033
28 035
-
-
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.

1 207
1 469
-
-
chamber of commerce
336
381
-
-
income
21 936
26 699
-
-
total
46 512
56 584
-
-
Dividends
99 731
121 415
-
-
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.

1 353
1 653
-
-
withholding
24 618
30 038
-
-
total
25 971
31 691
-
-
Income
178 000
178 000
178 000
178 000
Total tax
79 091
88 275
67 432
89 387
After tax
98 909
89 725
110 568
88 613
Living cost
25 149
25 149
25 149
25 149
Free-cash
73 760
64 576
85 419
63 464

Estimated living cost  is ₽25149 per week

₽15819
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2932
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽470
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5928
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

Nationals of Europe, Australia, Canada, Israel, Japan, the Republic of Korea, New Zealand and the USA do not require an entry type D visa (not to confuse with a Schengen visa or a visa-free entry). For other nationals, waiting time is around 6-9 months which includes document preparation and processing.

Hamburg , Germany
₽56188
₽77950
₽55020
₽67857
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.

-
-
-
178 000
health

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

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

-
-
-
5 672
trade
-
-
-
22 930
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.

-
-
-
58 541
surtax

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

-
-
-
3 219
total
-
-
-
90 362
Employee

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

42 106
-
178 000
-
health

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

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

5 672
-
5 672
-
surtax

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

199
-
3 219
-
income

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

3 618
-
58 541
-
total
9 489
-
67 432
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
135 894
178 000
-
-
trade
22 355
29 282
-
-
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.

1 122
1 469
-
-
chamber of commerce
320
380
-
-
income
20 384
26 699
-
-
total
44 181
57 830
-
-
Dividends
91 713
120 171
-
-
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.

1 243
1 636
-
-
withholding
22 612
29 728
-
-
total
23 855
31 364
-
-
Income
178 000
178 000
178 000
178 000
Total tax
77 525
89 194
67 432
90 362
After tax
100 475
88 806
110 568
87 638
Living cost
32 618
32 618
32 618
32 618
Free-cash
67 857
56 188
77 950
55 020

Estimated living cost  is ₽32618 per week

₽21815
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3440
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽487
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6876
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

Nationals of Europe, Australia, Canada, Israel, Japan, the Republic of Korea, New Zealand and the USA do not require an entry type D visa (not to confuse with a Schengen visa or a visa-free entry). For other nationals, waiting time is around 6-9 months which includes document preparation and processing.

Munich , Germany
₽49857
₽72532
₽48625
₽63321
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.

-
-
-
178 000
health

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

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

-
-
-
5 672
trade
-
-
-
23 907
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.

-
-
-
58 541
surtax

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

-
-
-
3 219
total
-
-
-
91 339
Employee

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

49 899
-
178 000
-
health

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

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

5 672
-
5 672
-
surtax

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

323
-
3 219
-
income

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

5 868
-
58 541
-
total
11 863
-
67 432
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
128 101
178 000
-
-
trade
21 969
30 527
-
-
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.

1 057
1 469
-
-
chamber of commerce
306
377
-
-
income
19 215
26 699
-
-
total
42 547
59 072
-
-
Dividends
85 554
118 929
-
-
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.

1 160
1 618
-
-
withholding
21 073
29 417
-
-
total
22 233
31 035
-
-
Income
178 000
178 000
178 000
178 000
Total tax
76 643
90 107
67 432
91 339
After tax
101 357
87 893
110 568
86 661
Living cost
38 036
38 036
38 036
38 036
Free-cash
63 321
49 857
72 532
48 625

Estimated living cost  is ₽38036 per week

₽27780
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3043
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽495
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6720
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

Nationals of Europe, Australia, Canada, Israel, Japan, the Republic of Korea, New Zealand and the USA do not require an entry type D visa (not to confuse with a Schengen visa or a visa-free entry). For other nationals, waiting time is around 6-9 months which includes document preparation and processing.

Athens , Greece
₽93312
₽60088
₽65164
₽90670
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
-
-
-
178 000
unemployment
-
-
-
189
health
-
-
-
7 867
pensions
-
-
-
22 163
other
-
-
-
-
income
-
-
-
54 842
surtax
-
-
-
9 126
total
-
-
-
94 187
Employee
27 961
-
154 674
-
health
714
-
2 825
-
pensions
1 866
-
7 391
-
surtax
99
-
8 133
-
other
-
-
-
-
unemployment
1 946
-
7 713
-
income
4 688
-
49 875
-
total
9 313
-
75 937
-
Employer
27 961
-
154 674
-
pensions
3 728
-
14 772
-
unemployment
887
-
3 512
-
health
1 272
-
5 042
-
other
-
-
-
-
total
5 887
-
23 326
-
Corporate
144 152
178 000
-
-
income
37 480
46 280
-
-
total
37 480
46 280
-
-
Dividends
106 672
131 720
-
-
withholding
16 001
19 759
-
-
total
16 001
19 759
-
-
Income
178 000
178 000
178 000
178 000
Total tax
68 681
66 039
99 263
94 187
After tax
109 319
111 961
78 737
83 813
Living cost
18 649
18 649
18 649
18 649
Free-cash
90 670
93 312
60 088
65 164

Estimated living cost  is ₽18649 per week

₽11260
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1621
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽433
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5337
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Thessaloniki , Greece
₽93639
₽60415
₽65491
₽91057
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
-
-
-
178 000
unemployment
-
-
-
189
health
-
-
-
7 867
pensions
-
-
-
22 163
other
-
-
-
-
income
-
-
-
54 842
surtax
-
-
-
9 126
total
-
-
-
94 187
Employee
27 457
-
154 674
-
health
701
-
2 825
-
pensions
1 831
-
7 391
-
surtax
90
-
8 133
-
other
-
-
-
-
unemployment
1 911
-
7 713
-
income
4 602
-
49 875
-
total
9 135
-
75 937
-
Employer
27 457
-
154 674
-
pensions
3 660
-
14 772
-
unemployment
870
-
3 512
-
health
1 249
-
5 042
-
other
-
-
-
-
total
5 779
-
23 326
-
Corporate
144 763
178 000
-
-
income
37 639
46 280
-
-
total
37 639
46 280
-
-
Dividends
107 124
131 720
-
-
withholding
16 068
19 759
-
-
total
16 068
19 759
-
-
Income
178 000
178 000
178 000
178 000
Total tax
68 621
66 039
99 263
94 187
After tax
109 379
111 961
78 737
83 813
Living cost
18 322
18 322
18 322
18 322
Free-cash
91 057
93 639
60 415
65 491

Estimated living cost  is ₽18322 per week

₽11203
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1691
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽422
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5006
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Budapest , Hungary
₽83598
₽86836
₽106957
₽83940
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
-
-
-
178 000
unemployment
-
-
-
2 670
health
-
-
-
12 460
pensions
-
-
-
17 800
income
-
-
-
21 761
total
-
-
-
54 691
Employee

As of 2018, the minimum salary of a managing director was set at 180,500 HUF per month.

The minimum wage is 138,000 HUF per month.

23 604
9 394
148 954
-
health
1 652
658
10 427
-
pensions
2 360
939
14 895
-
unemployment
354
141
2 234
-
income
2 886
1 148
18 210
-
total
7 252
2 886
45 766
-
Employer

As of 2018, the minimum salary of a managing director was set at 180,500 HUF per month.

The minimum wage is 138,000 HUF per month.

23 604
9 394
148 954
-
pensions
4 603
1 832
29 046
-
total
4 603
1 832
29 046
-
Corporate
149 793
166 774
-
-
income
13 481
15 010
-
-
total
13 481
15 010
-
-
Dividends
136 311
151 764
-
-
withholding
25 899
28 835
-
-
social contributions
26 473
29 487
-
-
total
52 372
58 322
-
-
Income
178 000
178 000
178 000
178 000
Total tax
77 708
78 050
74 812
54 691
After tax
100 292
99 950
103 188
123 309
Living cost
16 352
16 352
16 352
16 352
Free-cash
83 940
83 598
86 836
106 957

Estimated living cost  is ₽16352 per week

₽11159
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1338
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽327
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3529
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Reykjavik , Iceland
₽69093
₽60978
₽60021
₽68394
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
-
-
-
178 000
social contributions
-
-
-
1 914
municipal
-
-
-
19 727
pensions
-
-
-
21 360
national
-
-
-
32 999
total
-
-
-
76 000
Employee
65 075
-
153 879
-
municipal
8 038
-
20 416
-
pensions
2 603
-
6 155
-
national
12 455
-
34 508
-
total
23 096
-
61 079
-
Employer
65 075
-
153 879
-
social contributions
700
-
1 654
-
pensions
5 206
-
12 310
-
total
5 906
-
13 964
-
Corporate
102 725
178 000
-
-
income

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

20 545
35 600
-
-
total
20 545
35 600
-
-
Dividends
82 180
142 400
-
-
withholding
18 080
31 328
-
-
total
18 080
31 328
-
-
Income
178 000
178 000
178 000
178 000
Total tax
67 627
66 928
75 043
76 000
After tax
110 373
111 072
102 957
102 000
Living cost
41 979
41 979
41 979
41 979
Free-cash
68 394
69 093
60 978
60 021

Estimated living cost  is ₽41979 per week

₽28532
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3902
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽628
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8916
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

It is very difficult to get a residence permit on a basis of self-employment for a Third Country National (non-EU/EFTA/Swiss and without a long-term EU resident permit). EU/EFTA nationals and long-term EU resident permit holders can register self-employed and apply for a permanent residence.

Dublin , Ireland
₽77303
₽42794
₽42794
₽79136
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
-
-
-
178 000
social contributions
-
-
-
30 433
income
-
-
-
57 476
total
-
-
-
87 909
Employee
64 948
-
178 000
-
social contributions
5 396
-
30 433
-
income
12 255
-
57 476
-
total
17 651
-
87 909
-
Employer
64 948
-
178 000
-
total
-
-
-
-
Corporate
113 052
178 000
-
-
income
14 132
22 250
-
-
total
14 132
22 250
-
-
Dividends
98 920
155 750
-
-
withholding
19 784
31 150
-
-
total
19 784
31 150
-
-
Income
178 000
178 000
178 000
178 000
Total tax
51 567
53 400
87 909
87 909
After tax
126 433
124 600
90 091
90 091
Living cost
47 297
47 297
47 297
47 297
Free-cash
79 136
77 303
42 794
42 794

Estimated living cost  is ₽47297 per week

₽35983
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3854
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽452
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7008
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

To obtain permanent residence for non EEA/Swiss nationals, it is required to invest a huge amount - at least €1 million aggregate investment into a new or an existing Irish business, for a minimum of three years.

Milan , Italy
₽59935
₽43159
₽50197
₽55599
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
-
-
-
178 000
regional
-
-
-
2 210
social contributions
-
-
-
41 556
municipal
-
-
-
1 092
national
-
-
-
47 909
total
-
-
-
92 767
Employee
73 792
-
178 000
-
regional
696
-
1 984
-
municipal
391
-
988
-
social contributions
24 883
-
54 481
-
national
12 786
-
42 352
-
total
38 756
-
99 805
-
Employer
73 792
-
178 000
-
total
-
-
-
-
Corporate
104 208
178 000
-
-
nationa
25 010
42 720
-
-
municipal
4 064
6 942
-
-
total
29 074
49 662
-
-
Dividends
75 135
128 337
-
-
withholding
19 535
33 367
-
-
total
19 535
33 367
-
-
Income
178 000
178 000
178 000
178 000
Total tax
87 365
83 029
99 805
92 767
After tax
90 635
94 971
78 195
85 233
Living cost
35 036
35 036
35 036
35 036
Free-cash
55 599
59 935
43 159
50 197

Estimated living cost  is ₽35036 per week

₽24422
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2297
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽537
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7777
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Naples , Italy
₽71194
₽55305
₽62308
₽69351
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
-
-
-
178 000
regional
-
-
-
2 769
social contributions
-
-
-
41 556
municipal
-
-
-
1 092
national
-
-
-
47 909
total
-
-
-
93 326
Employee
46 058
-
178 000
-
regional
620
-
2 508
-
municipal
244
-
988
-
social contributions
15 531
-
54 481
-
national
7 297
-
42 352
-
total
23 692
-
100 329
-
Employer
46 058
-
178 000
-
total
-
-
-
-
Corporate
131 942
178 000
-
-