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
₽ 180000
per

Your estimated
City
free-cash

Dresden , Germany
₽61938
₽84527
₽63146
₽72465
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.

-
-
-
180 000
income

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

-
-
-
57 010
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.

-
-
-
3 135
health

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

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

-
-
-
6 502
trade
-
-
-
21 381
total
-
-
-
88 028
Employee

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

36 400
-
180 000
-
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.

56
-
3 135
-
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.

1 017
-
57 010
-
health

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

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

6 502
-
6 502
-
total
7 575
-
66 647
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
143 600
180 000
-
-
income
21 540
27 000
-
-
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.

1 185
1 485
-
-
chamber of commerce
350
403
-
-
trade
22 617
28 351
-
-
total
45 692
57 239
-
-
Dividends
97 908
122 762
-
-
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.

1 326
1 669
-
-
withholding
24 116
30 328
-
-
total
25 442
31 997
-
-
Income
180 000
180 000
180 000
180 000
Total tax
78 709
89 236
66 647
88 028
After tax
101 291
90 764
113 353
91 972
Living cost
28 826
28 826
28 826
28 826
Free-cash
72 465
61 938
84 527
63 146

Estimated living cost  is ₽28826 per week

₽18132
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3361
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽538
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.
₽6794
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.

Source of data for Dresden model

Close
Reykjavik , Iceland
₽61358
₽55889
₽54922
₽60511
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
-
-
-
180 000
social contributions
-
-
-
1 935
municipal
-
-
-
19 740
national
-
-
-
30 841
pensions
-
-
-
21 600
total
-
-
-
74 116
Employee
79 000
-
155 608
-
municipal
9 758
-
20 436
-
pensions
3 160
-
6 224
-
national
15 121
-
32 367
-
total
28 039
-
59 027
-
Employer
79 000
-
155 608
-
pensions
6 320
-
12 449
-
social contributions
849
-
1 673
-
total
7 169
-
14 122
-
Corporate
88 616
180 000
-
-
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%.

17 723
36 000
-
-
total
17 723
36 000
-
-
Dividends
70 893
144 000
-
-
withholding
15 596
31 680
-
-
total
15 596
31 680
-
-
Income
180 000
180 000
180 000
180 000
Total tax
68 527
67 680
73 149
74 116
After tax
111 473
112 320
106 851
105 884
Living cost
50 962
50 962
50 962
50 962
Free-cash
60 511
61 358
55 889
54 922

Estimated living cost  is ₽50962 per week

₽34638
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4737
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽763
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.
₽10824
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.

Source of data for Reykjavik model

Close
Riga , Latvia
₽124200
₽56666
₽43378
₽116396
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

As of 1 January, 2018 a microenterprise tax rate for microenterprise turnover of up to €40,000 is 15%. This tax is inclusive of all other taxes and contributions.

Microenterprise tax could also be applied to a company but as the only exception is a limitation of liability, we advise to register as a sole-trader.

-
-
-
180 000
income
-
-
-
34 460
surtax
-
-
-
45 900
social contributions

Each person younger than 30 on 1 July, 2001 should make pension contributions to an old-age pension account. We include it in our internal model.

-
-
-
36 463
microenterprise
-
-
-
-
total
-
-
-
116 823
Employee
27 809
-
137 546
-
surtax
-
-
19 944
-
social contributions

Each person younger than 30 on 1 July, 2001 should make pension contributions to an old-age pension account. We include it in our internal model.

3 059
-
12 476
-
income
4 950
-
28 661
-
total
8 009
-
61 081
-
Employer
27 809
-
137 546
-
social contributions

Each person younger than 30 on 1 July, 2001 should make pension contributions to an old-age pension account. We include it in our internal model.

6 698
-
27 323
-
surtax
-
-
15 131
-
total
6 698
-
42 454
-
Corporate
145 493
180 000
-
-
income

Corporate income tax rate is 20% applicable to the taxable base. However, before applying the statutory rate, the taxable base should be divided by a coefficient of 0.8. As taxable base is increased by the coefficient, the effective corporate income tax rate is 25%.

29 098
36 001
-
-
total
29 098
36 001
-
-
Dividends

In Latvia, local dividends are not subject to withholding tax.

116 394
143 999
-
-
total
-
-
-
-
Income
180 000
180 000
180 000
180 000
Total tax
43 805
36 001
103 535
116 823
After tax
136 195
143 999
76 465
63 177
Living cost
19 799
19 799
19 799
19 799
Free-cash
116 396
124 200
56 666
43 378

Estimated living cost  is ₽19799 per week

₽12631
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.
₽450
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.
₽4833
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

Source of data for Riga model

Close
Rotterdam , Netherlands
₽49434
₽73934
₽58646
₽43602
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
-
-
-
180 000
income
-
-
-
58 601
health
-
-
-
11 735
pensions
-
-
-
11 150
total
-
-
-
81 486
Employee
81 270
81 270
162 314
-
pensions
14 629
11 150
11 150
-
income

It is possible to apply for a 30% ruling (tax reduction) for salaries over €37,000 per annum.

13 303
13 303
25 627
-
health
12 474
10 610
11 735
-
total
40 406
35 063
48 512
-
Employer
81 270
81 270
162 314
-
health
5 649
5 649
7 020
-
pensions
5 656
5 656
7 031
-
unemployment
2 926
2 926
3 635
-
total
14 231
14 231
17 686
-
Corporate
85 495
84 499
-
-
income
17 099
16 901
-
-
total
17 099
16 901
-
-
Dividends
68 396
67 598
-
-
income
14 535
14 365
-
-
withholding
10 260
10 139
-
-
total
24 795
24 504
-
-
Income
180 000
180 000
180 000
180 000
Total tax
96 531
90 699
66 198
81 486
After tax
83 469
89 301
113 802
98 514
Living cost
39 868
39 868
39 868
39 868
Free-cash
43 602
49 434
73 934
58 646

Estimated living cost  is ₽39868 per week

₽28253
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3594
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽634
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.
₽7387
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

Source of data for Rotterdam model

Close
Stockholm , Sweden
₽59358
₽52058
₽53003
₽58484
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
-
-
-
180 000
accident
-
-
-
171
other
-
-
-
9 912
unemployment
-
-
-
85
health
-
-
-
5 323
municipal
-
-
-
46 307
national
-
-
-
17 056
pensions
-
-
-
9 221
total
-
-
-
88 075
Employee
55 460
-
153 198
-
municipal
16 538
-
45 684
-
national
-
-
16 534
-
total
16 538
-
62 218
-
Employer
55 460
-
153 198
-
health
3 411
-
5 246
-
pensions
5 995
-
9 221
-
accident
111
-
171
-
unemployment
1 464
-
2 252
-
other
6 445
-
9 912
-
total
17 426
-
26 802
-
Corporate
107 114
180 000
-
-
income
23 565
39 600
-
-
total
23 565
39 600
-
-
Dividends
83 549
140 400
-
-
withholding
25 065
42 120
-
-
total
25 065
42 120
-
-
Income
180 000
180 000
180 000
180 000
Total tax
82 594
81 720
89 020
88 075
After tax
97 406
98 280
90 980
91 925
Living cost
38 922
38 922
38 922
38 922
Free-cash
58 484
59 358
52 058
53 003

Estimated living cost  is ₽38922 per week

₽25796
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3819
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽591
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.
₽8716
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

Source of data for Stockholm model

Close
Hamburg , Germany
₽52454
₽75967
₽53636
₽65824
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.

-
-
-
180 000
income

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

-
-
-
57 010
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.

-
-
-
3 135
health

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

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

-
-
-
6 502
trade
-
-
-
22 331
total
-
-
-
88 978
Employee

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

48 262
-
180 000
-
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.

228
-
3 135
-
income

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

4 147
-
57 010
-
health

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

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

6 502
-
6 502
-
total
10 877
-
66 647
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
131 738
180 000
-
-
income
19 761
27 000
-
-
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.

1 087
1 485
-
-
chamber of commerce
332
401
-
-
trade
21 670
29 609
-
-
total
42 850
58 495
-
-
Dividends
88 887
121 505
-
-
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
1 651
-
-
withholding
21 860
30 014
-
-
total
23 063
31 665
-
-
Income
180 000
180 000
180 000
180 000
Total tax
76 790
90 160
66 647
88 978
After tax
103 210
89 840
113 353
91 022
Living cost
37 386
37 386
37 386
37 386
Free-cash
65 824
52 454
75 967
53 636

Estimated living cost  is ₽37386 per week

₽25004
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3943
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽558
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.
₽7881
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.

Source of data for Hamburg model

Close
Limassol , Cyprus
₽100404
₽89992
₽91542
₽96455
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
-
-
-
180 000
income
-
-
-
37 601
social contributions
-
-
-
15 398
health
-
-
-
4 591
total
-
-
-
57 590
Employee
73 180
73 180
168 687
-
social contributions
3 556
6 074
8 192
-
income
7 685
6 774
36 767
-
health
728
1 244
2 868
-
total
11 969
14 092
47 827
-
Employer
73 180
73 180
168 687
-
health
793
1 355
3 121
-
social contributions
3 556
6 074
8 192
-
total
4 349
7 429
11 313
-
Corporate
132 815
99 392
-
-
income
16 603
12 423
-
-
total
16 603
12 423
-
-
Dividends
116 212
86 968
-
-
withholding
19 756
14 784
-
-
total
19 756
14 784
-
-
Income
180 000
180 000
180 000
180 000
Total tax
52 677
48 728
59 140
57 590
After tax
127 323
131 272
120 860
122 410
Living cost
30 868
30 868
30 868
30 868
Free-cash
96 455
100 404
89 992
91 542

Estimated living cost  is ₽30868 per week

₽21101
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2411
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽518
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.
₽6838
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

Source of data for Limassol model

Close
Budapest , Hungary
₽83712
₽86970
₽107317
₽84074
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
-
-
-
180 000
income
-
-
-
22 005
unemployment
-
-
-
2 700
health
-
-
-
12 600
pensions
-
-
-
18 000
total
-
-
-
55 305
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.

25 086
9 984
150 628
-
unemployment
376
150
2 259
-
pensions
2 509
998
15 063
-
income
3 067
1 221
18 414
-
health
1 756
699
10 544
-
total
7 708
3 068
46 280
-
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.

25 086
9 984
150 628
-
pensions
4 892
1 947
29 372
-
total
4 892
1 947
29 372
-
Corporate
150 022
168 069
-
-
income
13 502
15 126
-
-
total
13 502
15 126
-
-
Dividends
136 520
152 943
-
-
social contributions
26 507
29 710
-
-
withholding
25 939
29 059
-
-
total
52 446
58 769
-
-
Income
180 000
180 000
180 000
180 000
Total tax
78 548
78 910
75 652
55 305
After tax
101 452
101 090
104 348
124 695
Living cost
17 378
17 378
17 378
17 378
Free-cash
84 074
83 712
86 970
107 317

Estimated living cost  is ₽17378 per week

₽11859
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1422
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽347
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.
₽3750
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

Source of data for Budapest model

Close
Tallinn , Estonia
₽121012
₽80760
₽73493
₽115100
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
-
-
-
180 000
income
-
-
-
24 119
health
-
-
-
23 400
pensions
-
-
-
36 001
total
-
-
-
83 520
Employee
26 998
-
134 528
-
unemployment
432
-
2 153
-
pensions
540
-
2 691
-
income
3 040
-
25 938
-
total
4 012
-
30 782
-
Employer
26 998
-
134 528
-
health
3 509
-
17 489
-
pensions
5 400
-
26 906
-
unemployment
217
-
1 076
-
total
9 126
-
45 471
-
Corporate
143 876
180 000
-
-
income
28 775
36 001
-
-
total
28 775
36 001
-
-
Dividends
115 101
143 999
-
-
total
-
-
-
-
Income
180 000
180 000
180 000
180 000
Total tax
41 913
36 001
76 253
83 520
After tax
138 087
143 999
103 747
96 480
Living cost
22 987
22 987
22 987
22 987
Free-cash
115 100
121 012
80 760
73 493

Estimated living cost  is ₽22987 per week

₽15766
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1369
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽462
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.
₽5389
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

Source of data for Tallinn model

Close
Gdansk , Poland
-₽6584
₽76980
₽101845
₽11334
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
-
-
-
180 000
accident
-
-
-
243
income
-
-
-
50 290
other
-
-
-
357
health
-
-
-
2 098
pensions
-
-
-
4 003
total
-
-
-
56 991
Employee
33 292
-
162 698
-
pensions
3 749
-
7 339
-
income
4 567
-
38 587
-
health
3 812
-
18 629
-
total
12 128
-
64 555
-
Employer
33 292
-
162 698
-
pensions
5 413
-
10 598
-
accident
556
-
2 717
-
unemployment
816
-
3 986
-
total
6 785
-
17 301
-
Corporate
139 923
180 000
-
-
income

From 1 January 2017, a lowered corporate income tax rate of 9% was introduced for so-called 'small taxpayers' - entities with turnover not exceeding the equivalent of €1.2 million and for taxpayers starting business activity, during their previous tax year.

125 931
162 000
-
-
total
125 931
162 000
-
-
Dividends
13 992
18 000
-
-
withholding
2 658
3 420
-
-
total
2 658
3 420
-
-
Income
180 000
180 000
180 000
180 000
Total tax
147 502
165 420
81 856
56 991
After tax
32 498
14 580
98 144
123 009
Living cost
21 164
21 164
21 164
21 164
Free-cash
11 334
-6 584
76 980
101 845

Estimated living cost  is ₽21164 per week

₽15511
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1173
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽442
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.
₽4039
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

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

Source of data for Gdansk model

Close
Batumi , Georgia
₽163165
₽136165
₽170365
₽161696
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%.

-
-
-
180 000
microenterprise

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

-
-
-
1 800
total
-
-
-
1 800
Employee
9 794
-
180 000
-
income
1 958
-
36 000
-
total
1 958
-
36 000
-
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%.

170 206
180 000
-
-
total
-
-
-
-
Dividends
170 206
180 000
-
-
withholding
8 511
9 000
-
-
total
8 511
9 000
-
-
Income
180 000
180 000
180 000
180 000
Total tax
10 469
9 000
36 000
1 800
After tax
169 531
171 000
144 000
178 200
Living cost
7 835
7 835
7 835
7 835
Free-cash
161 696
163 165
136 165
170 365

Estimated living cost  is ₽7835 per week

₽4856
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽651
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽215
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.
₽2113
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.

Source of data for Batumi model

Close
Bratislava , Slovakia
₽106886
₽76362
₽77687
₽100460
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
-
-
-
180 000
income
-
-
-
28 979
other
-
-
-
6 874
health
-
-
-
6 368
pensions

Participation in the individual account program is voluntary (6% of an income). The decision to contribute to an individual account must be made before the age of 35 and cannot be reversed.

-
-
-
34 733
total
-
-
-
76 954
Employee
34 555
-
143 770
-
unemployment
345
-
1 438
-
pensions

Participation in the individual account program is voluntary (6% of an income). The decision to contribute to an individual account must be made before the age of 35 and cannot be reversed.

2 418
-
10 063
-
income
5 949
-
28 537
-
health
484
-
2 012
-
total
9 196
-
42 050
-
Employer
34 555
-
143 770
-
health
484
-
2 012
-
pensions

Participation in the individual account program is voluntary (6% of an income). The decision to contribute to an individual account must be made before the age of 35 and cannot be reversed.

5 875
-
24 441
-
accident
276
-
1 150
-
unemployment
345
-
1 438
-
other
1 728
-
7 188
-
total
8 708
-
36 229
-
Corporate
136 737
180 000
-
-
income
28 715
37 800
-
-
total
28 715
37 800
-
-
Dividends
108 021
142 200
-
-
withholding
7 562
9 955
-
-
total
7 562
9 955
-
-
Income
180 000
180 000
180 000
180 000
Total tax
54 181
47 755
78 279
76 954
After tax
125 819
132 245
101 721
103 046
Living cost
25 359
25 359
25 359
25 359
Free-cash
100 460
106 886
76 362
77 687

Estimated living cost  is ₽25359 per week

₽17917
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1712
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽408
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.
₽5320
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

Source of data for Bratislava model

Close
London , United Kingdom
₽53172
₽38933
₽55152
₽58695
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
-
-
-
180 000
income
-
-
-
52 884
pensions
-
-
-
8 772
total
-
-
-
61 656
Employee
89 407
-
157 114
-
pensions
8 625
-
10 690
-
income
16 117
-
42 074
-
health
1 473
-
2 225
-
total
26 215
-
54 989
-
Employer
89 407
-
157 114
-
health
1 698
-
2 986
-
pensions
10 556
-
19 900
-
total
12 254
-
22 886
-
Corporate
78 339
180 000
-
-
income

It is proposed for this rate to fall to 17% from the financial year starting on 1 April, 2020. Also, where the taxable profits can be attributed to the exploitation of patents, a lower rate of 10% applies.

14 885
34 199
-
-
total
14 885
34 199
-
-
Dividends
63 454
145 801
-
-
withholding
4 759
29 437
-
-
total
4 759
29 437
-
-
Income
180 000
180 000
180 000
180 000
Total tax
58 113
63 636
77 875
61 656
After tax
121 887
116 364
102 125
118 344
Living cost
63 192
63 192
63 192
63 192
Free-cash
58 695
53 172
38 933
55 152

Estimated living cost  is ₽63192 per week

₽47351
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽7425
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽514
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.
₽7903
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

Additional information

The only visa which will gain you entry to the UK as a freelancer is Tier 1 (with an exception of EU nationals or long-term UK residence permit holders, up until Brexit). There are two Tier 1 visa pathways.

You can either apply for an Entrepreneur visa which requires an investment of at least £200000 and creating two full time jobs, or choose an Exceptional Talent visa, which has no financial requirements but is more difficult to obtain.

Source of data for London model

Close
Varna , Bulgaria
₽141424
₽138842
₽131650
₽137003
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
-
-
-
180 000
income
-
-
-
27 000
unemployment
-
-
-
133
health
-
-
-
3 822
pensions

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

-
-
-
4 919
total
-
-
-
35 874
Employee
16 520
-
173 479
-
accident

We are using the highest rate at 1.1%.

182
-
366
-
pensions

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

1 450
-
2 918
-
income
1 652
-
17 348
-
health
760
-
1 529
-
total
4 044
-
22 161
-
Employer
16 520
-
173 479
-
health
1 140
-
2 293
-
pensions

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

1 821
-
3 663
-
accident

We are using the highest rate at 1.1%.

182
-
366
-
unemployment
99
-
199
-
total
3 242
-
6 521
-
Corporate
160 238
180 000
-
-
income
16 024
18 000
-
-
total
16 024
18 000
-
-
Dividends
144 215
162 000
-
-
withholding
7 211
8 100
-
-
total
7 211
8 100
-
-
Income
180 000
180 000
180 000
180 000
Total tax
30 521
26 100
28 682
35 874
After tax
149 479
153 900
151 318
144 126
Living cost
12 476
12 476
12 476
12 476
Free-cash
137 003
141 424
138 842
131 650

Estimated living cost  is ₽12476 per week

₽7284
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽891
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽331
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.
₽3971
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

Source of data for Varna model

Close
Amsterdam , Netherlands
₽36529
₽61030
₽45742
₽38923
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
-
-
-
180 000
income
-
-
-
58 601
health
-
-
-
11 735
pensions
-
-
-
11 150
total
-
-
-
81 486
Employee
88 233
81 270
162 314
-
pensions
11 150
11 150
11 150
-
income

It is possible to apply for a 30% ruling (tax reduction) for salaries over €37,000 per annum.

13 303
13 303
25 627
-
health
11 008
10 610
11 735
-
total
35 461
35 063
48 512
-
Employer
88 233
81 270
162 314
-
health
6 131
5 649
7 020
-
pensions
6 140
5 656
7 031
-
unemployment
3 177
2 926
3 635
-
total
15 448
14 231
17 686
-
Corporate
76 318
84 499
-
-
income
15 264
16 901
-
-
total
15 264
16 901
-
-
Dividends
61 054
67 598
-
-
income
12 974
14 365
-
-
withholding
9 158
10 139
-
-
total
22 132
24 504
-
-
Income
180 000
180 000
180 000
180 000
Total tax
88 305
90 699
66 198
81 486
After tax
91 695
89 301
113 802
98 514
Living cost
52 772
52 772
52 772
52 772
Free-cash
38 923
36 529
61 030
45 742

Estimated living cost  is ₽52772 per week

₽38928
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4714
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽605
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.
₽8526
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

Source of data for Amsterdam model

Close
Brno , Czech Republic
₽100280
₽71674
₽79410
₽91842
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
-
-
-
180 000
income
-
-
-
18 250
social contributions
-
-
-
34 031
solidarity contribution
-
-
-
359
health
-
-
-
24 300
total
-
-
-
76 940
Employee
34 779
-
138 407
-
solidarity contribution
-
-
-
-
social contributions
2 261
-
7 575
-
income
4 174
-
16 822
-
health
4 695
-
18 685
-
total
11 130
-
43 082
-
Employer
34 779
-
138 407
-
health
3 130
-
12 457
-
social contributions
8 695
-
29 137
-
total
11 825
-
41 594
-
Corporate
133 396
180 000
-
-
income
25 345
34 200
-
-
total
25 345
34 200
-
-
Dividends
108 050
145 800
-
-
withholding
16 208
21 870
-
-
total
16 208
21 870
-
-
Income
180 000
180 000
180 000
180 000
Total tax
64 508
56 070
84 676
76 940
After tax
115 492
123 930
95 324
103 060
Living cost
23 650
23 650
23 650
23 650
Free-cash
91 842
100 280
71 674
79 410

Estimated living cost  is ₽23650 per week

₽16428
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1682
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.
₽5075
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

Source of data for Brno model

Close
Milan , Italy
₽55879
₽37016
₽45148
₽50911
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
-
-
-
180 000
social contributions
-
-
-
46 295
regional
-
-
-
2 137
municipal
-
-
-
1 069
national
-
-
-
45 193
total
-
-
-
94 694
Employee
84 580
-
180 000
-
municipal
448
-
954
-
national
14 656
-
39 288
-
regional
798
-
1 888
-
social contributions
28 520
-
60 696
-
total
44 422
-
102 826
-
Employer
84 580
-
180 000
-
total
-
-
-
-
Corporate
95 420
180 000
-
-
municipal
3 722
7 020
-
-
nationa
22 900
43 200
-
-
total
26 622
50 220
-
-
Dividends
68 798
129 780
-
-
withholding
17 887
33 743
-
-
total
17 887
33 743
-
-
Income
180 000
180 000
180 000
180 000
Total tax
88 931
83 963
102 826
94 694
After tax
91 069
96 037
77 174
85 306
Living cost
40 158
40 158
40 158
40 158
Free-cash
50 911
55 879
37 016
45 148

Estimated living cost  is ₽40158 per week

₽27993
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2633
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.
₽8914
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

Source of data for Milan model

Close
Thessaloniki , Greece
₽92219
₽58196
₽64015
₽89257
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
-
-
-
180 000
income
-
-
-
52 049
other
-
-
-
-
surtax
-
-
-
8 299
unemployment
-
-
-
217
health
-
-
-
9 017
pensions
-
-
-
25 403
total
-
-
-
94 985
Employee
31 472
-
153 264
-
other
-
-
-
-
unemployment
2 191
-
8 840
-
pensions
2 099
-
8 472
-
surtax
103
-
7 161
-
income
5 275
-
46 357
-
health
804
-
3 238
-
total
10 472
-
74 068
-
Employer
31 472
-
153 264
-
health
1 432
-
5 779
-
pensions
4 195
-
16 931
-
unemployment
997
-
4 026
-
other
-
-
-
-
total
6 624
-
26 736
-
Corporate
141 904
180 000
-
-
income
36 895
46 801
-
-
total
36 895
46 801
-
-
Dividends
105 009
133 199
-
-
withholding
15 752
19 980
-
-
total
15 752
19 980
-
-
Income
180 000
180 000
180 000
180 000
Total tax
69 743
66 781
100 804
94 985
After tax
110 257
113 219
79 196
85 015
Living cost
21 000
21 000
21 000
21 000
Free-cash
89 257
92 219
58 196
64 015

Estimated living cost  is ₽21000 per week

₽12841
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1938
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.
₽5738
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 of data for Thessaloniki model

Close
Cambridge , United Kingdom
₽73193
₽58954
₽75173
₽79434
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
-
-
-
180 000
income
-
-
-
52 884
pensions
-
-
-
8 772
total
-
-
-
61 656
Employee
59 918
-
157 114
-
pensions
5 086
-
10 690
-
income
10 792
-
42 074
-
health
870
-
2 225
-
total
16 748
-
54 989
-
Employer
59 918
-
157 114
-
health
1 138
-
2 986
-
pensions
6 486
-
19 900
-
total
7 624
-
22 886
-
Corporate
112 458
180 000
-
-
income

It is proposed for this rate to fall to 17% from the financial year starting on 1 April, 2020. Also, where the taxable profits can be attributed to the exploitation of patents, a lower rate of 10% applies.

21 367
34 199
-
-
total
21 367
34 199
-
-
Dividends
91 091
145 801
-
-
withholding
11 656
29 437
-
-
total
11 656
29 437
-
-
Income
180 000
180 000
180 000
180 000
Total tax
57 395
63 636
77 875
61 656
After tax
122 605
116 364
102 125
118 344
Living cost
43 171
43 171
43 171
43 171
Free-cash
79 434
73 193
58 954
75 173

Estimated living cost  is ₽43171 per week

₽32343
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3236
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.
₽7140
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

Additional information

The only visa which will gain you entry to the UK as a freelancer is Tier 1 (with an exception of EU nationals or long-term UK residence permit holders, up until Brexit). There are two Tier 1 visa pathways.

You can either apply for an Entrepreneur visa which requires an investment of at least £200000 and creating two full time jobs, or choose an Exceptional Talent visa, which has no financial requirements but is more difficult to obtain.

Source of data for Cambridge model

Close
Zurich , Switzerland
₽6749
₽61443
₽69579
₽39078
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
-
-
-
180 000
other

This will depend on a canton and a chosen fund. The rate is between 0.3% and 3.4% with a maximum base of 148,200 CHF. We use 2% as an average rate.

-
-
-
3 600
regional
-
-
-
9 102
health
-
-
-
406
city
-
-
-
1 898
national
-
-
-
3 293
pensions
-
-
-
16 562
total
-
-
-
34 861
Employee
88 425
-
161 109
-
unemployment
-
-
-
-
pensions
7 429
-
13 534
-
national
419
-
2 408
-
regional
2 895
-
7 842
-
city
949
-
1 731
-
health
200
-
363
-
total
11 892
-
25 878
-
Employer
88 425
-
161 109
-
health
200
-
363
-
pensions
7 429
-
13 534
-
unemployment
-
-
-
-
other

This will depend on a canton and a chosen fund. The rate is between 0.1% and 3.63% for an employee. We use 2% as an average rate.

1 768
-
3 222
-
total
9 397
-
17 119
-
Corporate
81 206
180 000
-
-
regional
17 175
38 070
-
-
national
6 903
15 300
-
-
total
24 078
53 370
-
-
Dividends
57 128
126 629
-
-
withholding
19 995
44 321
-
-
total
19 995
44 321
-
-
Income
180 000
180 000
180 000
180 000
Total tax
65 362
97 691
42 997
34 861
After tax
114 638
82 309
137 003
145 139
Living cost
75 560
75 560
75 560
75 560
Free-cash
39 078
6 749
61 443
69 579

Estimated living cost  is ₽75560 per week

₽49136
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽6781
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽928
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.
₽18716
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

Additional information

It is extremely rare that a Third Country National (non-EU/EFTA/Swiss and without a long-term EU resident permit) is given a residence permit based on self-employment.

Source of data for Zurich model

Close
Munich , Germany
₽45318
₽69756
₽46475
₽60747
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.

-
-
-
180 000
income

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

-
-
-
57 010
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.

-
-
-
3 135
health

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

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

-
-
-
6 502
trade
-
-
-
23 281
total
-
-
-
89 928
Employee

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

57 195
-
180 000
-
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.

370
-
3 135
-
income

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

6 726
-
57 010
-
health

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

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

6 502
-
6 502
-
total
13 598
-
66 647
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
122 805
180 000
-
-
income
18 421
27 000
-
-
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.

1 013
1 485
-
-
chamber of commerce
318
397
-
-
trade
21 062
30 870
-
-
total
40 814
59 752
-
-
Dividends
81 992
120 248
-
-
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.

1 107
1 633
-
-
withholding
20 137
29 700
-
-
total
21 244
31 333
-
-
Income
180 000
180 000
180 000
180 000
Total tax
75 656
91 085
66 647
89 928
After tax
104 344
88 915
113 353
90 072
Living cost
43 597
43 597
43 597
43 597
Free-cash
60 747
45 318
69 756
46 475

Estimated living cost  is ₽43597 per week

₽31842
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3487
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽567
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽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

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.

Source of data for Munich model

Close
Nice , France
₽58160
₽64952
₽68673
₽63780
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
-
-
-
180 000
income
-
-
-
29 141
other
-
-
-
5 581
surtax
-
-
-
-
social contributions
-
-
-
5 129
health
-
-
-
7 997
pensions
-
-
-
30 919
total
-
-
-
78 767
Employee
40 731
-
138 789
-
pensions
4 605
-
9 864
-
surtax
-
-
-
-
social contributions
1 161
-
3 955
-
income
2 404
-
27 460
-
total
8 170
-
41 279
-
Employer
40 731
-
138 789
-
health
2 852
-
13 096
-
pensions
6 691
-
16 571
-
unemployment
1 649
-
5 620
-
social contributions
123
-
417
-
other
1 405
-
5 505
-
total
12 720
-
41 209
-
Corporate
126 550
180 000
-
-
income
35 434
50 400
-
-
surtax
-
-
-
-
total
35 434
50 400
-
-
Dividends
91 116
129 600
-
-
surtax
-
-
-
-
social contributions
15 673
22 292
-
-
withholding
11 663
16 588
-
-
total
27 336
38 880
-
-
Income
180 000
180 000
180 000
180 000
Total tax
83 660
89 280
82 488
78 767
After tax
96 340
90 720
97 512
101 233
Living cost
32 560
32 560
32 560
32 560
Free-cash
63 780
58 160
64 952
68 673

Estimated living cost  is ₽32560 per week

₽20531
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2648
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽554
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.
₽8830
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

Source of data for Nice model

Close
Marseille , France
₽61386
₽68178
₽71899
₽66673
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
-
-
-
180 000
income
-
-
-
29 141
other
-
-
-
5 581
surtax
-
-
-
-
social contributions
-
-
-
5 129
health
-
-
-
7 997
pensions
-
-
-
30 919
total
-
-
-
78 767
Employee
36 358
-
138 789
-
pensions
4 112
-
9 864
-
surtax
-
-
-
-
social contributions
1 037
-
3 955
-
income
1 875
-
27 460
-
total
7 024
-
41 279
-
Employer
36 358
-
138 789
-
health
2 545
-
13 096
-
pensions
5 974
-
16 571
-
unemployment
1 472
-
5 620
-
social contributions
108
-
417
-
other
1 255
-
5 505
-
total
11 354
-
41 209
-
Corporate
132 288
180 000
-
-
income
37 041
50 400
-
-
surtax
-
-
-
-
total
37 041
50 400
-
-
Dividends
95 247
129 600
-
-
surtax
-
-
-
-
social contributions
16 382
22 292
-
-
withholding
12 192
16 588
-
-
total
28 574
38 880
-
-
Income
180 000
180 000
180 000
180 000
Total tax
83 993
89 280
82 488
78 767
After tax
96 007
90 720
97 512
101 233
Living cost
29 334
29 334
29 334
29 334
Free-cash
66 673
61 386
68 178
71 899

Estimated living cost  is ₽29334 per week

₽17013
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2980
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽556
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.
₽8786
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

Source of data for Marseille model

Close
Vilnius , Lithuania
₽89637
₽91340
₽95416
₽90128
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
-
-
-
180 000
income
-
-
-
27 000
social contributions
-
-
-
24 840
health
-
-
-
12 564
total
-
-
-
64 404
Employee
32 268
-
180 000
-
social contributions
4 454
-
24 840
-
income
5 382
-
31 076
-
health
2 252
-
12 564
-
total
12 088
-
68 480
-
Employer
32 268
-
180 000
-
total
-
-
-
-
Corporate
147 732
180 000
-
-
income

The standard tax rate is 15%. However, small companies and agricultural companies can apply a reduced corporate income tax rate of 0% to the first year of operation when certain conditions are met; and 5% to revenues of less than €300,000 per year. We made calculations based on 5% and skipped 0%.

7 387
8 999
-
-
total
7 387
8 999
-
-
Dividends
140 346
171 001
-
-
social contributions
19 368
23 597
-
-
withholding
21 053
25 651
-
-
health
9 796
11 936
-
-
total
50 217
61 184
-
-
Income
180 000
180 000
180 000
180 000
Total tax
69 692
70 183
68 480
64 404
After tax
110 308
109 817
111 520
115 596
Living cost
20 180
20 180
20 180
20 180
Free-cash
90 128
89 637
91 340
95 416

Estimated living cost  is ₽20180 per week

₽13505
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1244
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.
₽4965
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

Source of data for Vilnius model

Close
Vienna , Austria
₽65941
₽14014
₽58883
₽64469
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
-
-
-
180 000
income
-
-
-
51 764
surtax
-
-
-
188
unemployment
-
-
-
5 837
chamber of commerce
-
-
-
721
health
-
-
-
8 504
pensions
-
-
-
20 569
total
-
-
-
87 583
Employee
47 561
37 926
145 323
-
other
475
379
1 112
-
unemployment
1 427
1 138
3 336
-
pensions
4 871
3 883
11 385
-
income
5 414
2 797
42 210
-
health
1 840
1 468
4 302
-
total
14 027
9 665
62 345
-
Employer
47 561
37 926
145 323
-
chamber of commerce
190
152
582
-
health
1 797
1 434
4 203
-
pensions
5 969
4 761
13 953
-
accident
618
493
1 445
-
unemployment
1 427
1 138
3 336
-
surtax
188
188
188
-
payroll
1 427
1 138
4 360
-
other
2 259
1 801
6 612
-
total
13 875
11 105
34 679
-
Corporate
118 565
130 971
141 711
-
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.

29 642
32 743
35 428
-
total
29 642
32 743
35 428
-
Dividends
88 923
98 228
-
-
withholding
24 453
27 012
-
-
total
24 453
27 012
-
-
Income
180 000
180 000
180 000
180 000
Total tax
81 997
80 525
132 452
87 583
After tax
98 003
99 475
47 548
92 417
Living cost
33 534
33 534
33 534
33 534
Free-cash
64 469
65 941
14 014
58 883

Estimated living cost  is ₽33534 per week

₽22366
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2861
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽551
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.
₽7757
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.

Source of data for Vienna model

Close
Brussels , Belgium
₽65942
₽27982
₽43416
₽51671
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
-
-
-
180 000
communal

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

-
-
-
9 377
social contributions
-
-
-
23 727
national
-
-
-
68 780
total
-
-
-
101 884
Employee

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

68 075
-
139 415
-
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.

592
-
1 214
-
communal

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

3 551
-
7 271
-
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.

5 106
-
10 457
-
national
20 929
-
51 240
-
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.

3 198
-
6 552
-
total
33 376
-
76 734
-
Employer

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

68 075
-
139 415
-
health

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

4 186
-
8 573
-
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.

6 032
-
12 353
-
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.

885
-
1 813
-
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.

993
-
2 035
-
surtax
7 719
-
15 810
-
total
19 815
-
40 584
-
Corporate
92 110
180 000
-
-
income
18 421
36 001
-
-
surtax
368
721
-
-
total
18 789
36 722
-
-
Dividends
73 320
143 279
-
-
withholding

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

21 649
42 636
-
-
total
21 649
42 636
-
-
Income
180 000
180 000
180 000
180 000
Total tax
93 629
79 358
117 318
101 884
After tax
86 371
100 642
62 682
78 116
Living cost
34 700
34 700
34 700
34 700
Free-cash
51 671
65 942
27 982
43 416

Estimated living cost  is ₽34700 per week

₽22351
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3034
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽544
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8772
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

Source of data for Brussels model

Close
Barcelona , Spain
₽85464
₽62515
₽66507
₽78947
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
-
-
-
180 000
accident
-
-
-
795
income
-
-
-
52 660
other
-
-
-
88
unemployment
-
-
-
618
pensions
-
-
-
24 963
total
-
-
-
79 124
Employee
47 373
-
151 879
-
other
47
-
88
-
unemployment
735
-
1 367
-
pensions
2 227
-
4 147
-
income
9 995
-
49 393
-
total
13 004
-
54 995
-
Employer
47 373
-
151 879
-
pensions
11 179
-
20 818
-
accident
937
-
1 746
-
unemployment
2 606
-
4 851
-
other
377
-
706
-
total
15 099
-
28 121
-
Corporate
117 527
180 000
-
-
income

The general rate of corporate tax is 25%. The lower rate of 15% is introduced for newly formed companies which applies during the first two years of operation in which taxable profit is made. We use the lower rate in our model.

17 628
27 000
-
-
total
17 628
27 000
-
-
Dividends
99 899
153 000
-
-
withholding
20 953
33 167
-
-
total
20 953
33 167
-
-
Income
180 000
180 000
180 000
180 000
Total tax
66 684
60 167
83 116
79 124
After tax
113 316
119 833
96 884
100 876
Living cost
34 369
34 369
34 369
34 369
Free-cash
78 947
85 464
62 515
66 507

Estimated living cost  is ₽34369 per week

₽25309
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2438
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.
₽6126
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

Source of data for Barcelona model

Close
Luxembourg , Luxembourg
₽52688
₽43066
₽35891
₽40120
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
-
-
-
180 000
communal
-
-
-
11 376
accident
-
-
-
1 517
income
-
-
-
30 947
surtax
-
-
-
8 923
health
-
-
-
12 647
pensions
-
-
-
26 980
total
-
-
-
92 390
Employee
72 070
-
160 786
-
pensions
5 765
-
12 862
-
surtax
4 417
-
9 854
-
income
6 961
-
36 130
-
health
3 207
-
7 155
-
total
20 350
-
66 001
-
Employer
72 070
-
160 786
-
health
2 198
-
4 905
-
pensions
5 765
-
12 862
-
accident
648
-
1 447
-
total
8 611
-
19 214
-
Corporate
99 319
180 000
-
-
communal
6 704
12 151
-
-
income
14 898
27 000
-
-
surtax
1 042
1 889
-
-
total
22 644
41 040
-
-
Dividends
76 675
138 960
-
-
income
25 055
13 708
-
-
withholding
11 501
20 845
-
-
total
36 556
34 553
-
-
Income
180 000
180 000
180 000
180 000
Total tax
88 161
75 593
85 215
92 390
After tax
91 839
104 407
94 785
87 610
Living cost
51 719
51 719
51 719
51 719
Free-cash
40 120
52 688
43 066
35 891

Estimated living cost  is ₽51719 per week

₽38797
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3133
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽547
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.
₽9240
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

Source of data for Luxembourg model

Close
Athens , Greece
₽91843
₽57820
₽63639
₽88818
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
-
-
-
180 000
income
-
-
-
52 049
other
-
-
-
-
surtax
-
-
-
8 299
unemployment
-
-
-
217
health
-
-
-
9 017
pensions
-
-
-
25 403
total
-
-
-
94 985
Employee
32 049
-
153 264
-
other
-
-
-
-
unemployment
2 230
-
8 840
-
pensions
2 138
-
8 472
-
surtax
114
-
7 161
-
income
5 373
-
46 357
-
health
818
-
3 238
-
total
10 673
-
74 068
-
Employer
32 049
-
153 264
-
health
1 457
-
5 779
-
pensions
4 273
-
16 931
-
unemployment
1 017
-
4 026
-
other
-
-
-
-
total
6 747
-
26 736
-
Corporate
141 203
180 000
-
-
income
36 712
46 801
-
-
total
36 712
46 801
-
-
Dividends
104 491
133 199
-
-
withholding
15 674
19 980
-
-
total
15 674
19 980
-
-
Income
180 000
180 000
180 000
180 000
Total tax
69 806
66 781
100 804
94 985
After tax
110 194
113 219
79 196
85 015
Living cost
21 376
21 376
21 376
21 376
Free-cash
88 818
91 843
57 820
63 639

Estimated living cost  is ₽21376 per week

₽12906
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1858
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽497
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.
₽6117
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 of data for Athens model

Close
Naples , Italy
₽68976
₽51003
₽59093
₽66862
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
-
-
-
180 000
social contributions
-
-
-
46 295
regional
-
-
-
2 714
municipal
-
-
-
1 069
national
-
-
-
45 193
total
-
-
-
95 271
Employee
52 791
-
180 000
-
municipal
280
-
954
-
national
8 364
-
39 288
-
regional
711
-
2 423
-
social contributions
17 802
-
60 696
-
total
27 157
-
103 361
-
Employer
52 791
-
180 000
-
total
-
-
-
-
Corporate
127 209
180 000
-
-
municipal
6 323
8 945
-
-
nationa
30 530
43 200
-
-
total
36 853
52 145
-
-
Dividends
90 355
127 855
-
-
withholding
23 492
33 243
-
-
total
23 492
33 243
-
-
Income
180 000
180 000
180 000
180 000
Total tax
87 502
85 388
103 361
95 271
After tax
92 498
94 612
76 639
84 729
Living cost
25 636
25 636
25 636
25 636
Free-cash
66 862
68 976
51 003
59 093

Estimated living cost  is ₽25636 per week

₽15943
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2597
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽439
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.
₽6657
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

Source of data for Naples model

Close
Prague , Czech Republic
₽94787
₽66181
₽73917
₽84391
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
-
-
-
180 000
income
-
-
-
18 250
social contributions
-
-
-
34 031
solidarity contribution
-
-
-
359
health
-
-
-
24 300
total
-
-
-
76 940
Employee
42 857
-
138 407
-
solidarity contribution
-
-
-
-
social contributions
2 786
-
7 575
-
income
5 143
-
16 822
-
health
5 786
-
18 685
-
total
13 715
-
43 082
-
Employer
42 857
-
138 407
-
health
3 857
-
12 457
-
social contributions
10 714
-
29 137
-
total
14 571
-
41 594
-
Corporate
122 571
180 000
-
-
income
23 288
34 200
-
-
total
23 288
34 200
-
-
Dividends
99 283
145 800
-
-
withholding
14 892
21 870
-
-
total
14 892
21 870
-
-
Income
180 000
180 000
180 000
180 000
Total tax
66 466
56 070
84 676
76 940
After tax
113 534
123 930
95 324
103 060
Living cost
29 143
29 143
29 143
29 143
Free-cash
84 391
94 787
66 181
73 917

Estimated living cost  is ₽29143 per week

₽21673
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1614
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽504
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.
₽5352
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

Source of data for Prague model

Close
Graz , Austria
₽69214
₽17233
₽62243
₽68746
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
-
-
-
180 000
income
-
-
-
51 764
surtax
-
-
-
-
unemployment
-
-
-
5 837
chamber of commerce
-
-
-
721
health
-
-
-
8 504
pensions
-
-
-
20 569
total
-
-
-
87 395
Employee
41 601
37 926
145 498
-
other
415
379
1 112
-
unemployment
1 248
1 138
3 336
-
pensions
4 260
3 883
11 385
-
income
3 706
2 797
42 295
-
health
1 609
1 468
4 302
-
total
11 238
9 665
62 430
-
Employer
41 601
37 926
145 498
-
chamber of commerce
166
152
582
-
health
1 573
1 434
4 203
-
pensions
5 221
4 761
13 953
-
accident
540
493
1 445
-
unemployment
1 248
1 138
3 336
-
surtax
-
-
-
-
payroll
1 248
1 138
4 365
-
other
1 976
1 801
6 619
-
total
11 972
10 917
34 503
-
Corporate
126 427
131 158
141 886
-
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.

31 607
32 790
35 472
-
total
31 607
32 790
35 472
-
Dividends
94 820
98 369
-
-
withholding
26 075
27 052
-
-
total
26 075
27 052
-
-
Income
180 000
180 000
180 000
180 000
Total tax
80 892
80 424
132 405
87 395
After tax
99 108
99 576
47 595
92 605
Living cost
30 362
30 362
30 362
30 362
Free-cash
68 746
69 214
17 233
62 243

Estimated living cost  is ₽30362 per week

₽18214
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3101
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽542
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.
₽8506
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.

Source of data for Graz model

Close
Tbilisi , Georgia
₽158790
₽131790
₽165990
₽156500
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%.

-
-
-
180 000
microenterprise

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

-
-
-
1 800
total
-
-
-
1 800
Employee
15 262
-
180 000
-
income
3 053
-
36 000
-
total
3 053
-
36 000
-
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%.

164 738
180 000
-
-
total
-
-
-
-
Dividends
164 738
180 000
-
-
withholding
8 237
9 000
-
-
total
8 237
9 000
-
-
Income
180 000
180 000
180 000
180 000
Total tax
11 290
9 000
36 000
1 800
After tax
168 710
171 000
144 000
178 200
Living cost
12 210
12 210
12 210
12 210
Free-cash
156 500
158 790
131 790
165 990

Estimated living cost  is ₽12210 per week

₽8262
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽513
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽409
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.
₽3025
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.

Source of data for Tbilisi model

Close
Ljubljana , Slovenia
₽98403
₽56992
₽61639
₽90444
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

A sole-trader pays social contribution from 75% of the assessed income made in the last year.

The minimum monthly assessed income used to calculate contributions is 60% of the insured's average monthly wage in the last year.

The maximum assessed income used to calculate contributions is 3.5 times the insured's average monthly wage in the last year.

-
-
-
180 000
income
-
-
-
41 978
unemployment
-
-
-
271
health
-
-
-
17 713
pensions
-
-
-
32 873
total
-
-
-
92 835
Employee

The minimum monthly earnings used to calculate contributions are 54% (gradually rising by two percent until reaching 60% by 2021) of the insured's average monthly wage in the last year.

42 084
-
155 751
-
unemployment
60
-
219
-
pensions
6 523
-
24 141
-
income
7 257
-
38 812
-
health
2 718
-
10 061
-
total
16 558
-
73 233
-
Employer

The minimum monthly earnings used to calculate contributions are 54% (gradually rising by two percent until reaching 60% by 2021) of the insured's average monthly wage in the last year.

42 084
-
155 751
-
health
2 803
-
10 372
-
pensions
3 724
-
13 783
-
unemployment
25
-
94
-
total
6 552
-
24 249
-
Corporate
131 364
180 000
-
-
income
24 959
34 200
-
-
total
24 959
34 200
-
-
Dividends
106 405
145 800
-
-
withholding
15 961
21 871
-
-
total
15 961
21 871
-
-
Income
180 000
180 000
180 000
180 000
Total tax
64 030
56 071
97 482
92 835
After tax
115 970
123 929
82 518
87 165
Living cost
25 526
25 526
25 526
25 526
Free-cash
90 444
98 403
56 992
61 639

Estimated living cost  is ₽25526 per week

₽17518
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1636
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.
₽5879
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

Source of data for Ljubljana model

Close
Oslo , Norway
₽68131
₽126003
₽83013
₽22514
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
-
-
-
180 000
income
-
-
-
35 086
social contributions
-
-
-
20 520
total
-
-
-
55 606
Employee
59 334
-
-
-
social contributions
4 865
-
693
-
income
13 088
-
-
-
total
17 953
-
693
-
Employer
59 334
-
-
-
social contributions
83 661
-
11 923
-
total
83 661
-
11 923
-
Corporate
37 004
180 000
-
-
income
8 141
39 600
-
-
total
8 141
39 600
-
-
Dividends
28 863
140 400
-
-
income
6 350
30 888
-
-
total
6 350
30 888
-
-
Income
180 000
180 000
180 000
180 000
Total tax
116 105
70 488
12 616
55 606
After tax
63 895
109 512
167 384
124 394
Living cost
41 381
41 381
41 381
41 381
Free-cash
22 514
68 131
126 003
83 013

Estimated living cost  is ₽41381 per week

₽26850
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3892
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽527
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.
₽10112
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

Source of data for Oslo model

Close
Lisbon , Portugal
₽72532
₽52108
₽65755
₽71576
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

Based on articles 30.º, 31.º and 151.º of CIRS, sole-trader can use 75% of income as a tax base when earnings are below €200,000 per annum.

-
-
-
180 000
income
-
-
-
21 845
surtax
-
-
-
-
social contributions

Social contributions in Portugal are calculated from the total income before any reductions apply.

-
-
-
62 549
total
-
-
-
84 394
Employee
43 770
-
145 455
-
surtax
-
-
-
-
social contributions
4 815
-
15 999
-
income
9 104
-
47 497
-
total
13 919
-
63 496
-
Employer
43 770
-
145 455
-
social contributions
10 395
-
34 545
-
total
10 395
-
34 545
-
Corporate
125 834
180 000
-
-
income
26 425
37 800
-
-
surtax
-
-
-
-
total
26 425
37 800
-
-
Dividends
99 409
142 200
-
-
withholding
27 834
39 817
-
-
total
27 834
39 817
-
-
Income
180 000
180 000
180 000
180 000
Total tax
78 573
77 617
98 041
84 394
After tax
101 427
102 383
81 959
95 606
Living cost
29 851
29 851
29 851
29 851
Free-cash
71 576
72 532
52 108
65 755

Estimated living cost  is ₽29851 per week

₽22335
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1761
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽498
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.
₽5257
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

Source of data for Lisbon model

Close
Paris , France
₽44755
₽51547
₽55268
₽51296
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
-
-
-
180 000
income
-
-
-
29 141
other
-
-
-
5 581
surtax
-
-
-
-
social contributions
-
-
-
5 129
health
-
-
-
7 997
pensions
-
-
-
30 919
total
-
-
-
78 767
Employee
59 606
-
138 789
-
pensions
6 742
-
9 864
-
surtax
-
-
-
-
social contributions
1 698
-
3 955
-
income
5 201
-
27 460
-
total
13 641
-
41 279
-
Employer
59 606
-
138 789
-
health
4 172
-
13 096
-
pensions
9 794
-
16 571
-
unemployment
2 415
-
5 620
-
social contributions
179
-
417
-
other
2 057
-
5 505
-
total
18 617
-
41 209
-
Corporate
101 778
180 000
-
-
income
28 497
50 400
-
-
surtax
-
-
-
-
total
28 497
50 400
-
-
Dividends
73 281
129 600
-
-
surtax
-
-
-
-
social contributions
12 604
22 292
-
-
withholding
9 380
16 588
-
-
total
21 984
38 880
-
-
Income
180 000
180 000
180 000
180 000
Total tax
82 739
89 280
82 488
78 767
After tax
97 261
90 720
97 512
101 233
Living cost
45 965
45 965
45 965
45 965
Free-cash
51 296
44 755
51 547
55 268

Estimated living cost  is ₽45965 per week

₽31108
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3760
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽630
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.
₽10466
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

Source of data for Paris model

Close
Andorra , Andorra
₽133393
₽108316
₽103532
₽130196
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
-
-
-
180 000
income
-
-
-
8 261
social contributions
-
-
-
39 600
total
-
-
-
47 861
Employee
30 596
-
155 845
-
income
-
-
8 792
-
social contributions
1 988
-
10 130
-
total
1 988
-
18 922
-
Employer
30 596
-
155 845
-
social contributions
4 743
-
24 155
-
total
4 743
-
24 155
-
Corporate
144 662
180 000
-
-
income
14 466
18 000
-
-
total
14 466
18 000
-
-
Dividends
130 196
162 000
-
-
total
-
-
-
-
Income
180 000
180 000
180 000
180 000
Total tax
21 197
18 000
43 077
47 861
After tax
158 803
162 000
136 923
132 139
Living cost
28 607
28 607
28 607
28 607
Free-cash
130 196
133 393
108 316
103 532

Estimated living cost  is ₽28607 per week

₽18497
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2156
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽538
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.
₽7415
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.

Source of data for Andorra model

Close
Copenhagen , Denmark
-₽27160
-₽27160
₽59646
-₽27160
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
-
-
-
180 000
labour market
-
-
-
14 334
municipal
-
-
-
37 867
national
-
-
-
21 538
pensions
-
-
-
824
total
-
-
-
74 563
Employee
193 271
193 271
193 271
-
municipal
41 156
41 156
41 156
-
labour market
15 440
15 440
15 440
-
pensions
275
275
275
-
national
23 612
23 612
23 612
-
total
80 483
80 483
80 483
-
Employer
193 271
193 271
193 271
-
national
23 653
23 653
23 653
-
labour market
15 462
15 462
15 462
-
pensions
549
549
549
-
municipal
41 222
41 222
41 222
-
total
80 886
80 886
80 886
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
180 000
180 000
180 000
180 000
Total tax
161 369
161 369
161 369
74 563
After tax
18 631
18 631
18 631
105 437
Living cost
45 791
45 791
45 791
45 791
Free-cash
-27 160
-27 160
-27 160
59 646

Estimated living cost  is ₽45791 per week

₽31340
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4051
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽704
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.
₽9696
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

Source of data for Copenhagen model

Close
Krakow , Poland
-₽6272
₽77292
₽102157
₽11380
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
-
-
-
180 000
accident
-
-
-
243
income
-
-
-
50 290
other
-
-
-
357
health
-
-
-
2 098
pensions
-
-
-
4 003
total
-
-
-
56 991
Employee
32 801
-
162 698
-
pensions
3 694
-
7 339
-
income
4 500
-
38 587
-
health
3 756
-
18 629
-
total
11 950
-
64 555
-
Employer
32 801
-
162 698
-
pensions
5 333
-
10 598
-
accident
548
-
2 717
-
unemployment
804
-
3 986
-
total
6 685
-
17 301
-
Corporate
140 514
180 000
-
-
income

From 1 January 2017, a lowered corporate income tax rate of 9% was introduced for so-called 'small taxpayers' - entities with turnover not exceeding the equivalent of €1.2 million and for taxpayers starting business activity, during their previous tax year.

126 463
162 000
-
-
total
126 463
162 000
-
-
Dividends
14 051
18 000
-
-
withholding
2 670
3 420
-
-
total
2 670
3 420
-
-
Income
180 000
180 000
180 000
180 000
Total tax
147 768
165 420
81 856
56 991
After tax
32 232
14 580
98 144
123 009
Living cost
20 852
20 852
20 852
20 852
Free-cash
11 380
-6 272
77 292
102 157

Estimated living cost  is ₽20852 per week

₽15178
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1189
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽391
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.
₽4094
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

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

Source of data for Krakow model

Close
Helsinki , Finland
₽75484
₽57101
₽77764
₽78175
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

-
-
-
180 000
health
-
-
-
2 375
municipal
-
-
-
31 972
national
-
-
-
31 351
total
-
-
-
65 698
Employee
50 070
-
151 425
-
municipal
8 201
-
24 659
-
unemployment
751
-
2 272
-
pensions
3 379
-
10 222
-
national
827
-
18 699
-
health
374
-
1 934
-
total
13 532
-
57 786
-
Employer
50 070
-
151 425
-
health
385
-
1 167
-
pensions
8 687
-
26 272
-
accident
51
-
152
-
unemployment
325
-
984
-
total
9 448
-
28 575
-
Corporate
120 483
180 000
-
-
income
24 096
36 001
-
-
total
24 096
36 001
-
-
Dividends

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

72 290
107 999
-
-
municipal
13 012
19 440
-
-
national
5 199
12 537
-
-
total
18 211
31 977
-
-
Income
180 000
180 000
180 000
180 000
Total tax
65 287
67 978
86 361
65 698
After tax
114 713
112 022
93 639
114 302
Living cost
36 538
36 538
36 538
36 538
Free-cash
78 175
75 484
57 101
77 764

Estimated living cost  is ₽36538 per week

₽23866
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3514
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽582
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.
₽8577
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.

Source of data for Helsinki model

Close
Larnaca , Cyprus
₽109238
₽98826
₽100376
₽104058
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
-
-
-
180 000
income
-
-
-
37 601
social contributions
-
-
-
15 398
health
-
-
-
4 591
total
-
-
-
57 590
Employee
73 180
73 180
168 687
-
social contributions
2 767
6 074
8 192
-
income
7 968
6 774
36 767
-
health
567
1 244
2 868
-
total
11 302
14 092
47 827
-
Employer
73 180
73 180
168 687
-
health
616
1 355
3 121
-
social contributions
2 767
6 074
8 192
-
total
3 383
7 429
11 313
-
Corporate
143 281
99 392
-
-
income
17 910
12 423
-
-
total
17 910
12 423
-
-
Dividends
125 371
86 968
-
-
withholding
21 313
14 784
-
-
total
21 313
14 784
-
-
Income
180 000
180 000
180 000
180 000
Total tax
53 908
48 728
59 140
57 590
After tax
126 092
131 272
120 860
122 410
Living cost
22 034
22 034
22 034
22 034
Free-cash
104 058
109 238
98 826
100 376

Estimated living cost  is ₽22034 per week

₽13205
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2162
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽488
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.
₽6180
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

Source of data for Larnaca model

Close
Podgorica , Montenegro
₽133948
₽117858
₽136949
₽129108
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

By law (Article 9 §1 (7); Article 10 §1 (7); Article 11 §1 (5)) a social contribution base is set as:

  • up to €9,000.00, 60% of the average monthly wage in Montenegro
  • up to €15,000.00, 100% of the average monthly wage in Montenegro
  • in excess of €15,000, 150% of the average monthly wage in Montenegro
-
-
-
180 000
income
-
-
-
18 416
unemployment
-
-
-
27
health
-
-
-
3 444
pensions
-
-
-
6 054
total
-
-
-
27 941
Employee

We use the last available minimum wage (€288,05 per month) as a minimum base for social contributions.

21 844
-
170 699
-
unemployment
108
-
452
-
pensions
3 276
-
13 545
-
income
1 494
-
16 057
-
health
1 857
-
7 676
-
total
6 735
-
37 730
-
Employer

We use the last available minimum wage (€288,05 per month) as a minimum base for social contributions.

21 844
-
170 699
-
health
939
-
3 883
-
pensions
1 201
-
4 967
-
unemployment
108
-
452
-
total
2 248
-
9 302
-
Corporate
155 907
180 000
-
-
income
14 031
16 200
-
-
total
14 031
16 200
-
-
Dividends
141 876
163 800
-
-
withholding
12 768
14 742
-
-
total
12 768
14 742
-
-
Income
180 000
180 000
180 000
180 000
Total tax
35 782
30 942
47 032
27 941
After tax
144 218
149 058
132 968
152 059
Living cost
15 110
15 110
15 110
15 110
Free-cash
129 108
133 948
117 858
136 949

Estimated living cost  is ₽15110 per week

₽9640
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1089
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽450
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.
₽3930
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

Source of data for Podgorica model

Close
Valencia , Spain
₽93663
₽70714
₽74706
₽89461
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
-
-
-
180 000
accident
-
-
-
795
income
-
-
-
52 660
other
-
-
-
88
unemployment
-
-
-
618
pensions
-
-
-
24 963
total
-
-
-
79 124
Employee
35 189
-
151 879
-
other
34
-
88
-
unemployment
545
-
1 367
-
pensions
1 654
-
4 147
-
income
6 784
-
49 393
-
total
9 017
-
54 995
-
Employer
35 189
-
151 879
-
pensions
8 304
-
20 818
-
accident
697
-
1 746
-
unemployment
1 936
-
4 851
-
other
282
-
706
-
total
11 219
-
28 121
-
Corporate
133 592
180 000
-
-
income

The general rate of corporate tax is 25%. The lower rate of 15% is introduced for newly formed companies which applies during the first two years of operation in which taxable profit is made. We use the lower rate in our model.

20 039
27 000
-
-
total
20 039
27 000
-
-
Dividends
113 552
153 000
-
-
withholding
24 094
33 167
-
-
total
24 094
33 167
-
-
Income
180 000
180 000
180 000
180 000
Total tax
64 369
60 167
83 116
79 124
After tax
115 631
119 833
96 884
100 876
Living cost
26 170
26 170
26 170
26 170
Free-cash
89 461
93 663
70 714
74 706

Estimated living cost  is ₽26170 per week

₽17665
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2516
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽459
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.
₽5532
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

Source of data for Valencia model

Close
Istanbul , Turkey
₽110451
₽113901
₽114034
₽110145
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
-
-
-
180 000
income
-
-
-
61 746
health
-
-
-
988
pensions
-
-
-
1 363
total
-
-
-
64 097
Employee
2 847
-
178 466
-
unemployment
28
-
68
-
pensions
256
-
613
-
income
551
-
61 674
-
health
142
-
341
-
total
977
-
62 696
-
Employer
2 847
-
178 466
-
health
270
-
648
-
pensions
313
-
750
-
unemployment
57
-
136
-
total
640
-
1 534
-
Corporate
176 513
180 000
-
-
income
38 833
39 600
-
-
total
38 833
39 600
-
-
Dividends
137 680
140 400
-
-
withholding
27 536
28 080
-
-
total
27 536
28 080
-
-
Income
180 000
180 000
180 000
180 000
Total tax
67 986
67 680
64 230
64 097
After tax
112 014
112 320
115 770
115 903
Living cost
1 869
1 869
1 869
1 869
Free-cash
110 145
110 451
113 901
114 034

Estimated living cost  is ₽1869 per week

₽1111
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽152
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽43
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.
₽564
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 of data for Istanbul model

Close
Belgrade , Serbia
₽113593
₽95935
₽95934
₽108911
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

The minimum monthly earnings used to calculate the contributions are 35% of the national average gross wage for the previous three months.

The maximum monthly earnings used to calculate the contributions are five times the national average gross wage in the previous month.

-
-
-
180 000
income
-
-
-
41 025
unemployment
-
-
-
1 055
health
-
-
-
7 244
pensions
-
-
-
18 285
total
-
-
-
67 609
Employee

The minimum tax base for social security contributions are defined by the Law on Mandatory Social Insurance Contributions and is fixed at 35% of an average monthly salary published in Serbia. The maximum tax base for social security contributions is capped at five times the average monthly salary published by the official statistics in Serbia at the moment of salary payment.

The minimum monthly earnings used to calculate the contributions are 35% of the national average gross wage for the previous three months.

The maximum monthly earnings used to calculate the contributions are five times the national average gross wage in the previous month.

24 816
-
167 412
-
unemployment
186
-
527
-
pensions
3 474
-
9 846
-
income
3 421
-
41 025
-
health
1 278
-
3 622
-
total
8 359
-
55 020
-
Employer

The minimum tax base for social security contributions are defined by the Law on Mandatory Social Insurance Contributions and is fixed at 35% of an average monthly salary published in Serbia. The maximum tax base for social security contributions is capped at five times the average monthly salary published by the official statistics in Serbia at the moment of salary payment.

The minimum monthly earnings used to calculate the contributions are 35% of the national average gross wage for the previous three months.

The maximum monthly earnings used to calculate the contributions are five times the national average gross wage in the previous month.

24 816
-
167 412
-
health
1 278
-
3 622
-
pensions
2 978
-
8 439
-
unemployment
186
-
527
-
total
4 442
-
12 588
-
Corporate
150 742
180 000
-
-
income
22 611
27 000
-
-
total
22 611
27 000
-
-
Dividends
128 131
153 000
-
-
withholding
19 220
22 950
-
-
total
19 220
22 950
-
-
Income
180 000
180 000
180 000
180 000
Total tax
54 632
49 950
67 608
67 609
After tax
125 368
130 050
112 392
112 391
Living cost
16 457
16 457
16 457
16 457
Free-cash
108 911
113 593
95 935
95 934

Estimated living cost  is ₽16457 per week

₽11080
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1273
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽476
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3627
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

Source of data for Belgrade model

Close
Porto , Portugal
₽76726
₽56302
₽69949
₽76384
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

Based on articles 30.º, 31.º and 151.º of CIRS, sole-trader can use 75% of income as a tax base when earnings are below €200,000 per annum.

-
-
-
180 000
income
-
-
-
21 845
surtax
-
-
-
-
social contributions

Social contributions in Portugal are calculated from the total income before any reductions apply.

-
-
-
62 549
total
-
-
-
84 394
Employee
36 937
-
145 455
-
surtax
-
-
-
-
social contributions
4 064
-
15 999
-
income
7 217
-
47 497
-
total
11 281
-
63 496
-
Employer
36 937
-
145 455
-
social contributions
8 772
-
34 545
-
total
8 772
-
34 545
-
Corporate
134 291
180 000
-
-
income
28 201
37 800
-
-
surtax
-
-
-
-
total
28 201
37 800
-
-
Dividends
106 090
142 200
-
-
withholding
29 705
39 817
-
-
total
29 705
39 817
-
-
Income
180 000
180 000
180 000
180 000
Total tax
77 959
77 617
98 041
84 394
After tax
102 041
102 383
81 959
95 606
Living cost
25 657
25 657
25 657
25 657
Free-cash
76 384
76 726
56 302
69 949

Estimated living cost  is ₽25657 per week

₽18172
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1783
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽455
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.
₽5248
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

Source of data for Porto model

Close
Madrid , Spain
₽86387
₽63438
₽67430
₽80160
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
-
-
-
180 000
accident
-
-
-
795
income
-
-
-
52 660
other
-
-
-
88
unemployment
-
-
-
618
pensions
-
-
-
24 963
total
-
-
-
79 124
Employee
45 962
-
151 879
-
other
45
-
88
-
unemployment
712
-
1 367
-
pensions
2 160
-
4 147
-
income
9 600
-
49 393
-
total
12 517
-
54 995
-
Employer
45 962
-
151 879
-
pensions
10 847
-
20 818
-
accident
910
-
1 746
-
unemployment
2 528
-
4 851
-
other
368
-
706
-
total
14 653
-
28 121
-
Corporate
119 384
180 000
-
-
income

The general rate of corporate tax is 25%. The lower rate of 15% is introduced for newly formed companies which applies during the first two years of operation in which taxable profit is made. We use the lower rate in our model.

17 908
27 000
-
-
total
17 908
27 000
-
-
Dividends
101 476
153 000
-
-
withholding
21 316
33 167
-
-
total
21 316
33 167
-
-
Income
180 000
180 000
180 000
180 000
Total tax
66 394
60 167
83 116
79 124
After tax
113 606
119 833
96 884
100 876
Living cost
33 446
33 446
33 446
33 446
Free-cash
80 160
86 387
63 438
67 430

Estimated living cost  is ₽33446 per week

₽24020
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2601
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽471
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.
₽6355
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

Source of data for Madrid model

Close
Sofia , Bulgaria
₽137531
₽134949
₽127757
₽131732
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
-
-
-
180 000
income
-
-
-
27 000
unemployment
-
-
-
133
health
-
-
-
3 822
pensions

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

-
-
-
4 919
total
-
-
-
35 874
Employee
21 675
-
173 479
-
accident

We are using the highest rate at 1.1%.

238
-
366
-
pensions

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

1 903
-
2 918
-
income
2 168
-
17 348
-
health
997
-
1 529
-
total
5 306
-
22 161
-
Employer
21 675
-
173 479
-
health
1 496
-
2 293
-
pensions

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

2 389
-
3 663
-
accident

We are using the highest rate at 1.1%.

238
-
366
-
unemployment
130
-
199
-
total
4 253
-
6 521
-
Corporate
154 072
180 000
-
-
income
15 407
18 000
-
-
total
15 407
18 000
-
-
Dividends
138 665
162 000
-
-
withholding
6 933
8 100
-
-
total
6 933
8 100
-
-
Income
180 000
180 000
180 000
180 000
Total tax
31 899
26 100
28 682
35 874
After tax
148 101
153 900
151 318
144 126
Living cost
16 369
16 369
16 369
16 369
Free-cash
131 732
137 531
134 949
127 757

Estimated living cost  is ₽16369 per week

₽10826
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽937
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽391
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.
₽4216
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

Source of data for Sofia model

Close
Berlin , Germany
₽55874
₽76611
₽57130
₽68322
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.

-
-
-
180 000
income

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

-
-
-
57 010
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.

-
-
-
3 135
health

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

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

-
-
-
6 502
trade
-
-
-
19 481
total
-
-
-
86 128
Employee

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

47 352
-
180 000
-
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.

215
-
3 135
-
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.

3 894
-
57 010
-
health

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

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

6 502
-
6 502
-
total
10 611
-
66 647
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
132 648
180 000
-
-
income
19 897
27 000
-
-
surtax

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

1 094
1 485
-
-
chamber of commerce
340
408
-
-
trade
19 035
25 829
-
-
total
40 366
54 722
-
-
Dividends
92 282
125 278
-
-
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.

1 250
1 703
-
-
withholding
22 709
30 959
-
-
total
23 959
32 662
-
-
Income
180 000
180 000
180 000
180 000
Total tax
74 936
87 384
66 647
86 128
After tax
105 064
92 616
113 353
93 872
Living cost
36 742
36 742
36 742
36 742
Free-cash
68 322
55 874
76 611
57 130

Estimated living cost  is ₽36742 per week

₽25345
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3953
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽533
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.
₽6910
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.

Source of data for Berlin model

Close
Dublin , Ireland
₽71789
₽39201
₽39201
₽73889
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
-
-
-
180 000
income
-
-
-
56 270
social contributions
-
-
-
30 317
total
-
-
-
86 587
Employee
74 443
-
180 000
-
income
14 047
-
56 270
-
social contributions
6 185
-
30 317
-
total
20 232
-
86 587
-
Employer
74 443
-
180 000
-
total
-
-
-
-
Corporate
105 557
180 000
-
-
income
13 195
22 499
-
-
total
13 195
22 499
-
-
Dividends
92 362
157 501
-
-
withholding
18 472
31 500
-
-
total
18 472
31 500
-
-
Income
180 000
180 000
180 000
180 000
Total tax
51 899
53 999
86 587
86 587
After tax
128 101
126 001
93 413
93 413
Living cost
54 212
54 212
54 212
54 212
Free-cash
73 889
71 789
39 201
39 201

Estimated living cost  is ₽54212 per week

₽41244
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4417
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽518
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.
₽8033
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.

Source of data for Dublin model

Close
Sliema , Malta
₽77425
₽92682
₽112493
₽80752
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 use The Residence Programme or The Global Residence Programme.

-
-
-
180 000
income
-
-
-
27 090
health

This is an average price for a private worldwide health insurance. The price will vary depending on your age and health condition.

-
-
-
5 871
total
-
-
-
32 961
Employee
43 658
-
175 622
-
income
4 737
-
44 016
-
social contributions
4 374
-
4 378
-
total
9 111
-
48 394
-
Employer
43 658
-
175 622
-
social contributions
4 374
-
4 378
-
total
4 374
-
4 378
-
Corporate
131 968
180 000
-
-
income
46 189
63 001
-
-
total
46 189
63 001
-
-
Dividends
85 780
116 999
-
-
social contributions
5 028
5 028
-
-
total
5 028
5 028
-
-
Income
180 000
180 000
180 000
180 000
Total tax
64 702
68 029
52 772
32 961
After tax
115 298
111 971
127 228
147 039
Living cost
34 546
34 546
34 546
34 546
Free-cash
80 752
77 425
92 682
112 493

Estimated living cost  is ₽34546 per week

₽22756
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2723
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽529
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8537
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

Source of data for Sliema model

Close
Edinburgh , United Kingdom
₽81268
₽67028
₽83248
₽86860
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
-
-
-
180 000
income
-
-
-
52 884
pensions
-
-
-
8 772
total
-
-
-
61 656
Employee
48 175
-
157 114
-
pensions
3 677
-
10 690
-
income
8 773
-
42 074
-
health
628
-
2 225
-
total
13 078
-
54 989
-
Employer
48 175
-
157 114
-
health
916
-
2 986
-
pensions
4 867
-
19 900
-
total
5 783
-
22 886
-
Corporate
126 042
180 000
-
-
income

It is proposed for this rate to fall to 17% from the financial year starting on 1 April, 2020. Also, where the taxable profits can be attributed to the exploitation of patents, a lower rate of 10% applies.

23 949
34 199
-
-
total
23 949
34 199
-
-
Dividends
102 093
145 801
-
-
withholding
15 233
29 437
-
-
total
15 233
29 437
-
-
Income
180 000
180 000
180 000
180 000
Total tax
58 043
63 636
77 875
61 656
After tax
121 957
116 364
102 125
118 344
Living cost
35 097
35 097
35 097
35 097
Free-cash
86 860
81 268
67 028
83 248

Estimated living cost  is ₽35097 per week

₽24076
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3227
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽439
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.
₽7352
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

Additional information

The only visa which will gain you entry to the UK as a freelancer is Tier 1 (with an exception of EU nationals or long-term UK residence permit holders, up until Brexit). There are two Tier 1 visa pathways.

You can either apply for an Entrepreneur visa which requires an investment of at least £200000 and creating two full time jobs, or choose an Exceptional Talent visa, which has no financial requirements but is more difficult to obtain.

Source of data for Edinburgh model

Close
Warsaw , Poland
-₽8336
₽75228
₽100093
₽11066
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
-
-
-
180 000
accident
-
-
-
243
income
-
-
-
50 290
other
-
-
-
357
health
-
-
-
2 098
pensions
-
-
-
4 003
total
-
-
-
56 991
Employee
36 048
-
162 698
-
pensions
4 059
-
7 339
-
income
4 945
-
38 587
-
health
4 127
-
18 629
-
total
13 131
-
64 555
-
Employer
36 048
-
162 698
-
pensions
5 861
-
10 598
-
accident
602
-
2 717
-
unemployment
883
-
3 986
-
total
7 346
-
17 301
-
Corporate
136 606
180 000
-
-
income

From 1 January 2017, a lowered corporate income tax rate of 9% was introduced for so-called 'small taxpayers' - entities with turnover not exceeding the equivalent of €1.2 million and for taxpayers starting business activity, during their previous tax year.

122 945
162 000
-
-
total
122 945
162 000
-
-
Dividends
13 661
18 000
-
-
withholding
2 596
3 420
-
-
total
2 596
3 420
-
-
Income
180 000
180 000
180 000
180 000
Total tax
146 018
165 420
81 856
56 991
After tax
33 982
14 580
98 144
123 009
Living cost
22 916
22 916
22 916
22 916
Free-cash
11 066
-8 336
75 228
100 093

Estimated living cost  is ₽22916 per week

₽16818
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1335
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽462
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.
₽4301
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

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

Source of data for Warsaw model

Close
Skopje , Macedonia
₽124859
₽116388
₽95485
₽134180
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

Sole-trader should pay social contributions from a minimum of 50% of an average salary to a maximum of twelve average salaries. The minimum personal income for the first year should be at least 50% of an average salary.

-
-
-
180 000
income
-
-
-
29 867
unemployment
-
-
-
1 824
work injury
-
-
-
760
health insurance
-
-
-
11 250
pensions
-
-
-
27 973
total
-
-
-
71 674
Employee

Minimal social contribution is 50% of an average salary to a maximum of six average salaries.

20 545
-
180 000
-
health insurance
1 520
-
5 625
-
unemployment
247
-
912
-
work injury
103
-
380
-
pensions
3 780
-
13 987
-
income
2 055
-
29 867
-
total
7 705
-
50 771
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
159 455
180 000
-
-
income

Macedonia has a simplified tax regime. Before 3,000,000 MKD per annum you will be taxed at 0%, and before 6,000,000 MKD it is 1%.

1 595
18 000
-
-
total
1 595
18 000
-
-
Dividends
157 860
162 000
-
-
withholding
23 679
24 300
-
-
total
23 679
24 300
-
-
Income
180 000
180 000
180 000
180 000
Total tax
32 979
42 300
50 771
71 674
After tax
147 021
137 700
129 229
108 326
Living cost
12 841
12 841
12 841
12 841
Free-cash
134 180
124 859
116 388
95 485

Estimated living cost  is ₽12841 per week

₽7955
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽933
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽401
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.
₽3552
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

Source of data for Skopje model

Close
Rome , Italy
₽56899
₽37357
₽45259
₽52570
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
-
-
-
180 000
social contributions
-
-
-
46 295
regional
-
-
-
4 137
municipal
-
-
-
1 203
national
-
-
-
45 193
total
-
-
-
96 828
Employee
80 195
-
180 000
-
municipal
479
-
1 075
-
national
13 552
-
39 288
-
regional
1 211
-
3 671
-
social contributions
27 041
-
60 696
-
total
42 283
-
104 730
-
Employer
80 195
-
180 000
-
total
-
-
-
-
Corporate
99 805
180 000
-
-
municipal
4 811
8 676
-
-
nationa
23 953
43 200
-
-
total
28 764
51 876
-
-
Dividends
71 041
128 124
-
-
withholding
18 470
33 312
-
-
total
18 470
33 312
-
-
Income
180 000
180 000
180 000
180 000
Total tax
89 517
85 188
104 730
96 828
After tax
90 483
94 812
75 270
83 172
Living cost
37 913
37 913
37 913
37 913
Free-cash
52 570
56 899
37 357
45 259

Estimated living cost  is ₽37913 per week

₽26631
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2608
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽573
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.
₽8100
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

Source of data for Rome model

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