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
₽62342
₽84748
₽63269
₽72722
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.

-
-
-
57 272
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.

-
-
-
3 150
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.

-
-
-
6 410
trade
-
-
-
21 479
total
-
-
-
88 311
Employee

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

35 888
-
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.

55
-
3 150
-
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.

1 002
-
57 272
-
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.

6 410
-
6 410
-
total
7 467
-
66 832
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
144 112
180 000
-
-
income
21 617
26 999
-
-
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.

1 189
1 485
-
-
chamber of commerce
349
401
-
-
trade
22 697
28 351
-
-
total
45 852
57 236
-
-
Dividends
98 259
122 764
-
-
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.

1 332
1 668
-
-
withholding
24 207
30 334
-
-
total
25 539
32 002
-
-
Income
180 000
180 000
180 000
180 000
Total tax
78 858
89 238
66 832
88 311
After tax
101 142
90 762
113 168
91 689
Living cost
28 420
28 420
28 420
28 420
Free-cash
72 722
62 342
84 748
63 269

Estimated living cost  is ₽28420 per week

₽17877
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3314
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽531
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.
₽6699
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
₽62364
₽56571
₽55605
₽61534
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
-
-
-
19 764
national
-
-
-
31 140
pensions
-
-
-
21 600
total
-
-
-
74 439
Employee
77 442
-
155 608
-
municipal
9 565
-
20 461
-
pensions
3 098
-
6 224
-
national
14 822
-
32 666
-
total
27 485
-
59 351
-
Employer
77 442
-
155 608
-
pensions
6 195
-
12 449
-
social contributions
832
-
1 673
-
total
7 027
-
14 122
-
Corporate
90 419
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%.

18 084
36 000
-
-
total
18 084
36 000
-
-
Dividends
72 336
144 000
-
-
withholding
15 914
31 680
-
-
total
15 914
31 680
-
-
Income
180 000
180 000
180 000
180 000
Total tax
68 510
67 680
73 473
74 439
After tax
111 490
112 320
106 527
105 561
Living cost
49 956
49 956
49 956
49 956
Free-cash
61 534
62 364
56 571
55 605

Estimated living cost  is ₽49956 per week

₽33955
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4644
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽748
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.
₽10610
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
₽124479
₽57103
₽43857
₽116783
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
-
-
-
34 770
surtax
-
-
-
45 901
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.

-
-
-
35 951
microenterprise
-
-
-
-
total
-
-
-
116 622
Employee
27 418
-
137 892
-
surtax
-
-
19 994
-
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.

3 016
-
12 300
-
income
4 881
-
28 974
-
total
7 897
-
61 268
-
Employer
27 418
-
137 892
-
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.

6 604
-
26 939
-
surtax
-
-
15 169
-
total
6 604
-
42 108
-
Corporate
145 978
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%.

29 195
36 000
-
-
total
29 195
36 000
-
-
Dividends

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

116 783
144 000
-
-
total
-
-
-
-
Income
180 000
180 000
180 000
180 000
Total tax
43 696
36 000
103 376
116 622
After tax
136 304
144 000
76 624
63 378
Living cost
19 521
19 521
19 521
19 521
Free-cash
116 783
124 479
57 103
43 857

Estimated living cost  is ₽19521 per week

₽12454
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1859
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽443
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.
₽4765
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
₽50029
₽74752
₽59045
₽44281
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
-
-
-
59 085
health
-
-
-
11 570
pensions
-
-
-
10 993
total
-
-
-
81 648
Employee
80 127
80 127
162 562
-
pensions
14 423
10 993
10 993
-
income

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

13 116
13 116
25 941
-
health
12 299
10 461
11 570
-
total
39 838
34 570
48 504
-
Employer
80 127
80 127
162 562
-
health
5 570
5 570
6 921
-
pensions
5 577
5 577
6 932
-
unemployment
2 885
2 885
3 584
-
total
14 032
14 032
17 437
-
Corporate
86 824
85 841
-
-
income
17 365
17 169
-
-
total
17 365
17 169
-
-
Dividends
69 460
68 673
-
-
income
14 759
14 592
-
-
withholding
10 418
10 301
-
-
total
25 177
24 893
-
-
Income
180 000
180 000
180 000
180 000
Total tax
96 412
90 664
65 941
81 648
After tax
83 588
89 336
114 059
98 352
Living cost
39 307
39 307
39 307
39 307
Free-cash
44 281
50 029
74 752
59 045

Estimated living cost  is ₽39307 per week

₽27856
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3543
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽625
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.
₽7283
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
₽60796
₽53140
₽54049
₽59954
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
-
-
-
164
other
-
-
-
9 546
unemployment
-
-
-
82
health
-
-
-
5 126
municipal
-
-
-
46 579
national
-
-
-
18 089
pensions
-
-
-
8 881
total
-
-
-
88 467
Employee
53 411
-
154 188
-
municipal
15 927
-
45 979
-
national
-
-
17 585
-
total
15 927
-
63 564
-
Employer
53 411
-
154 188
-
health
3 285
-
5 052
-
pensions
5 774
-
8 881
-
accident
107
-
164
-
unemployment
1 410
-
2 169
-
other
6 206
-
9 546
-
total
16 782
-
25 812
-
Corporate
109 807
180 000
-
-
income
24 158
39 600
-
-
total
24 158
39 600
-
-
Dividends
85 649
140 400
-
-
withholding
25 695
42 120
-
-
total
25 695
42 120
-
-
Income
180 000
180 000
180 000
180 000
Total tax
82 562
81 720
89 376
88 467
After tax
97 438
98 280
90 624
91 533
Living cost
37 484
37 484
37 484
37 484
Free-cash
59 954
60 796
53 140
54 049

Estimated living cost  is ₽37484 per week

₽24843
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3678
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽569
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.
₽8394
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
₽52977
₽76308
₽53873
₽66160
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.

-
-
-
57 272
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.

-
-
-
3 150
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.

-
-
-
6 410
trade
-
-
-
22 434
total
-
-
-
89 266
Employee

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

47 583
-
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.

224
-
3 150
-
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.

4 088
-
57 272
-
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.

6 410
-
6 410
-
total
10 722
-
66 832
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
132 417
180 000
-
-
income
19 863
26 999
-
-
surtax

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

1 093
1 485
-
-
chamber of commerce
331
399
-
-
trade
21 782
29 610
-
-
total
43 069
58 493
-
-
Dividends
89 347
121 507
-
-
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.

1 209
1 651
-
-
withholding
21 980
30 019
-
-
total
23 189
31 670
-
-
Income
180 000
180 000
180 000
180 000
Total tax
76 980
90 163
66 832
89 266
After tax
103 020
89 837
113 168
90 734
Living cost
36 860
36 860
36 860
36 860
Free-cash
66 160
52 977
76 308
53 873

Estimated living cost  is ₽36860 per week

₽24653
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3887
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽550
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7771
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
₽100829
₽90315
₽91859
₽96938
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
-
-
-
37 936
social contributions
-
-
-
15 181
health
-
-
-
4 590
total
-
-
-
57 707
Employee
72 151
72 151
168 800
-
social contributions
3 506
5 988
8 077
-
income
7 576
6 679
37 104
-
health
718
1 227
2 870
-
total
11 800
13 894
48 051
-
Employer
72 151
72 151
168 800
-
health
782
1 335
3 123
-
social contributions
3 506
5 988
8 077
-
total
4 288
7 323
11 200
-
Corporate
133 478
100 525
-
-
income
16 684
12 566
-
-
total
16 684
12 566
-
-
Dividends
116 794
87 959
-
-
withholding
19 856
14 954
-
-
total
19 856
14 954
-
-
Income
180 000
180 000
180 000
180 000
Total tax
52 628
48 737
59 251
57 707
After tax
127 372
131 263
120 749
122 293
Living cost
30 434
30 434
30 434
30 434
Free-cash
96 938
100 829
90 315
91 859

Estimated living cost  is ₽30434 per week

₽20805
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2377
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽511
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.
₽6741
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
₽84262
₽87531
₽107878
₽84612
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.

24 275
9 661
150 628
-
unemployment
364
145
2 259
-
pensions
2 428
966
15 063
-
income
2 968
1 181
18 414
-
health
1 699
676
10 544
-
total
7 459
2 968
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.

24 275
9 661
150 628
-
pensions
4 734
1 884
29 372
-
total
4 734
1 884
29 372
-
Corporate
150 991
168 455
-
-
income
13 589
15 161
-
-
total
13 589
15 161
-
-
Dividends
137 402
153 294
-
-
social contributions
26 683
29 782
-
-
withholding
26 106
29 126
-
-
total
52 789
58 908
-
-
Income
180 000
180 000
180 000
180 000
Total tax
78 571
78 921
75 652
55 305
After tax
101 429
101 079
104 348
124 695
Living cost
16 817
16 817
16 817
16 817
Free-cash
84 612
84 262
87 531
107 878

Estimated living cost  is ₽16817 per week

₽11476
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1376
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽336
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.
₽3629
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
₽121336
₽81085
₽73815
₽115507
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
-
-
-
24 120
health
-
-
-
23 401
pensions
-
-
-
36 000
total
-
-
-
83 521
Employee
26 618
-
134 530
-
unemployment
426
-
2 153
-
pensions
532
-
2 691
-
income
2 997
-
25 938
-
total
3 955
-
30 782
-
Employer
26 618
-
134 530
-
health
3 460
-
17 489
-
pensions
5 324
-
26 905
-
unemployment
214
-
1 075
-
total
8 998
-
45 469
-
Corporate
144 384
180 000
-
-
income
28 876
36 000
-
-
total
28 876
36 000
-
-
Dividends
115 508
144 000
-
-
total
-
-
-
-
Income
180 000
180 000
180 000
180 000
Total tax
41 829
36 000
76 251
83 521
After tax
138 171
144 000
103 749
96 479
Living cost
22 664
22 664
22 664
22 664
Free-cash
115 507
121 336
81 085
73 815

Estimated living cost  is ₽22664 per week

₽15545
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1350
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽456
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.
₽5313
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
-₽6368
₽77256
₽102056
₽11368
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
-
-
-
240
income
-
-
-
50 364
other
-
-
-
353
health
-
-
-
2 077
pensions
-
-
-
3 962
total
-
-
-
56 996
Employee
32 952
-
162 802
-
pensions
3 710
-
7 264
-
income
4 521
-
38 693
-
health
3 773
-
18 641
-
total
12 004
-
64 598
-
Employer
32 952
-
162 802
-
pensions
5 358
-
10 490
-
accident
550
-
2 719
-
unemployment
807
-
3 989
-
total
6 715
-
17 198
-
Corporate
140 332
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.

126 299
162 000
-
-
total
126 299
162 000
-
-
Dividends
14 033
18 000
-
-
withholding
2 666
3 420
-
-
total
2 666
3 420
-
-
Income
180 000
180 000
180 000
180 000
Total tax
147 684
165 420
81 796
56 996
After tax
32 316
14 580
98 204
123 004
Living cost
20 948
20 948
20 948
20 948
Free-cash
11 368
-6 368
77 256
102 056

Estimated living cost  is ₽20948 per week

₽15353
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1161
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽437
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.
₽3997
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
₽163439
₽136439
₽170639
₽162022
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
9 450
-
180 000
-
income
1 890
-
36 000
-
total
1 890
-
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%.

170 550
180 000
-
-
total
-
-
-
-
Dividends
170 550
180 000
-
-
withholding
8 527
9 000
-
-
total
8 527
9 000
-
-
Income
180 000
180 000
180 000
180 000
Total tax
10 417
9 000
36 000
1 800
After tax
169 583
171 000
144 000
178 200
Living cost
7 561
7 561
7 561
7 561
Free-cash
162 022
163 439
136 439
170 639

Estimated living cost  is ₽7561 per week

₽4685
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽628
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽208
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.
₽2039
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
₽107243
₽76935
₽78494
₽100911
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
-
-
-
29 204
other
-
-
-
6 777
health
-
-
-
6 278
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.

-
-
-
34 245
total
-
-
-
76 504
Employee
34 069
-
144 033
-
unemployment
340
-
1 426
-
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.

2 384
-
9 987
-
income
5 865
-
28 686
-
health
477
-
1 998
-
total
9 066
-
42 097
-
Employer
34 069
-
144 033
-
health
477
-
1 998
-
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.

5 792
-
24 257
-
accident
272
-
1 152
-
unemployment
340
-
1 426
-
other
1 704
-
7 133
-
total
8 585
-
35 966
-
Corporate
137 345
180 000
-
-
income
28 842
37 801
-
-
total
28 842
37 801
-
-
Dividends
108 503
142 199
-
-
withholding
7 594
9 954
-
-
total
7 594
9 954
-
-
Income
180 000
180 000
180 000
180 000
Total tax
54 087
47 755
78 063
76 504
After tax
125 913
132 245
101 937
103 496
Living cost
25 002
25 002
25 002
25 002
Free-cash
100 911
107 243
76 935
78 494

Estimated living cost  is ₽25002 per week

₽17665
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1688
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽402
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.
₽5246
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
₽53533
₽39349
₽55558
₽59306
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
-
-
-
53 026
pensions
-
-
-
8 730
total
-
-
-
61 756
Employee
88 691
-
157 101
-
pensions
8 556
-
10 629
-
income
15 987
-
42 220
-
health
1 461
-
2 219
-
total
26 004
-
55 068
-
Employer
88 691
-
157 101
-
health
1 684
-
2 985
-
pensions
10 472
-
19 912
-
total
12 156
-
22 897
-
Corporate
79 153
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.

15 040
34 200
-
-
total
15 040
34 200
-
-
Dividends
64 113
145 800
-
-
withholding
4 808
29 581
-
-
total
4 808
29 581
-
-
Income
180 000
180 000
180 000
180 000
Total tax
58 008
63 781
77 965
61 756
After tax
121 992
116 219
102 035
118 244
Living cost
62 686
62 686
62 686
62 686
Free-cash
59 306
53 533
39 349
55 558

Estimated living cost  is ₽62686 per week

₽46972
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽7365
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽510
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.
₽7840
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
₽141601
₽139171
₽131952
₽137245
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
-
-
-
131
health
-
-
-
3 768
pensions

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

-
-
-
4 850
total
-
-
-
35 749
Employee
16 286
-
173 571
-
accident

We are using the highest rate at 1.1%.

179
-
360
-
pensions

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

1 430
-
2 877
-
income
1 628
-
17 357
-
health
749
-
1 507
-
total
3 986
-
22 101
-
Employer
16 286
-
173 571
-
health
1 124
-
2 261
-
pensions

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

1 795
-
3 611
-
accident

We are using the highest rate at 1.1%.

179
-
360
-
unemployment
97
-
197
-
total
3 195
-
6 429
-
Corporate
160 518
180 000
-
-
income
16 052
18 000
-
-
total
16 052
18 000
-
-
Dividends
144 466
162 000
-
-
withholding
7 223
8 100
-
-
total
7 223
8 100
-
-
Income
180 000
180 000
180 000
180 000
Total tax
30 456
26 100
28 530
35 749
After tax
149 544
153 900
151 470
144 251
Living cost
12 299
12 299
12 299
12 299
Free-cash
137 245
141 601
139 171
131 952

Estimated living cost  is ₽12299 per week

₽7181
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽878
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽326
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.
₽3915
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
₽37306
₽62029
₽46322
₽39667
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
-
-
-
59 085
health
-
-
-
11 570
pensions
-
-
-
10 993
total
-
-
-
81 648
Employee
86 993
80 127
162 562
-
pensions
10 993
10 993
10 993
-
income

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

13 116
13 116
25 941
-
health
10 853
10 461
11 570
-
total
34 962
34 570
48 504
-
Employer
86 993
80 127
162 562
-
health
6 045
5 570
6 921
-
pensions
6 054
5 577
6 932
-
unemployment
3 132
2 885
3 584
-
total
15 231
14 032
17 437
-
Corporate
77 776
85 841
-
-
income
15 555
17 169
-
-
total
15 555
17 169
-
-
Dividends
62 221
68 673
-
-
income
13 221
14 592
-
-
withholding
9 334
10 301
-
-
total
22 555
24 893
-
-
Income
180 000
180 000
180 000
180 000
Total tax
88 303
90 664
65 941
81 648
After tax
91 697
89 336
114 059
98 352
Living cost
52 030
52 030
52 030
52 030
Free-cash
39 667
37 306
62 029
46 322

Estimated living cost  is ₽52030 per week

₽38381
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4647
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽597
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.
₽8406
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
₽100919
₽73019
₽80546
₽92709
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
-
-
-
18 388
social contributions
-
-
-
33 111
solidarity contribution
-
-
-
644
health
-
-
-
24 300
total
-
-
-
76 443
Employee
33 839
-
139 130
-
solidarity contribution
-
-
-
-
social contributions
2 200
-
7 371
-
income
4 061
-
16 946
-
health
4 568
-
18 782
-
total
10 829
-
43 099
-
Employer
33 839
-
139 130
-
health
3 045
-
12 522
-
social contributions
8 460
-
28 349
-
total
11 505
-
40 871
-
Corporate
134 656
180 000
-
-
income
25 585
34 200
-
-
total
25 585
34 200
-
-
Dividends
109 071
145 800
-
-
withholding
16 361
21 870
-
-
total
16 361
21 870
-
-
Income
180 000
180 000
180 000
180 000
Total tax
64 280
56 070
83 970
76 443
After tax
115 720
123 930
96 030
103 557
Living cost
23 011
23 011
23 011
23 011
Free-cash
92 709
100 919
73 019
80 546

Estimated living cost  is ₽23011 per week

₽15983
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1637
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽453
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.
₽4938
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
₽56446
₽37441
₽45569
₽51543
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
-
-
-
46 296
regional
-
-
-
2 141
municipal
-
-
-
1 070
national
-
-
-
45 331
total
-
-
-
94 838
Employee
83 391
-
180 000
-
municipal
442
-
954
-
national
14 450
-
39 424
-
regional
787
-
1 892
-
social contributions
28 119
-
60 696
-
total
43 798
-
102 966
-
Employer
83 391
-
180 000
-
total
-
-
-
-
Corporate
96 609
180 000
-
-
municipal
3 768
7 019
-
-
nationa
23 187
43 199
-
-
total
26 955
50 218
-
-
Dividends
69 654
129 781
-
-
withholding
18 111
33 743
-
-
total
18 111
33 743
-
-
Income
180 000
180 000
180 000
180 000
Total tax
88 864
83 961
102 966
94 838
After tax
91 136
96 039
77 034
85 162
Living cost
39 593
39 593
39 593
39 593
Free-cash
51 543
56 446
37 441
45 569

Estimated living cost  is ₽39593 per week

₽27599
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2596
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽607
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.
₽8789
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
₽92515
₽58541
₽64279
₽89596
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
-
-
-
52 455
other
-
-
-
-
surtax
-
-
-
8 410
unemployment
-
-
-
214
health
-
-
-
8 891
pensions
-
-
-
25 046
total
-
-
-
95 016
Employee
31 029
-
153 640
-
other
-
-
-
-
unemployment
2 160
-
8 716
-
pensions
2 069
-
8 353
-
surtax
101
-
7 288
-
income
5 201
-
46 844
-
health
792
-
3 193
-
total
10 323
-
74 394
-
Employer
31 029
-
153 640
-
health
1 412
-
5 698
-
pensions
4 136
-
16 693
-
unemployment
983
-
3 969
-
other
-
-
-
-
total
6 531
-
26 360
-
Corporate
142 440
180 000
-
-
income
37 035
46 800
-
-
total
37 035
46 800
-
-
Dividends
105 405
133 200
-
-
withholding
15 810
19 980
-
-
total
15 810
19 980
-
-
Income
180 000
180 000
180 000
180 000
Total tax
69 699
66 780
100 754
95 016
After tax
110 301
113 220
79 246
84 984
Living cost
20 705
20 705
20 705
20 705
Free-cash
89 596
92 515
58 541
64 279

Estimated living cost  is ₽20705 per week

₽12660
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1911
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽477
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.
₽5657
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
₽73394
₽59210
₽75419
₽79586
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
-
-
-
53 026
pensions
-
-
-
8 730
total
-
-
-
61 756
Employee
59 438
-
157 101
-
pensions
5 045
-
10 629
-
income
10 705
-
42 220
-
health
863
-
2 219
-
total
16 613
-
55 068
-
Employer
59 438
-
157 101
-
health
1 129
-
2 985
-
pensions
6 434
-
19 912
-
total
7 563
-
22 897
-
Corporate
112 998
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.

21 470
34 200
-
-
total
21 470
34 200
-
-
Dividends
91 528
145 800
-
-
withholding
11 943
29 581
-
-
total
11 943
29 581
-
-
Income
180 000
180 000
180 000
180 000
Total tax
57 589
63 781
77 965
61 756
After tax
122 411
116 219
102 035
118 244
Living cost
42 825
42 825
42 825
42 825
Free-cash
79 586
73 394
59 210
75 419

Estimated living cost  is ₽42825 per week

₽32084
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3210
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽448
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.
₽7082
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
₽8225
₽62700
₽70816
₽39923
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
-
-
-
9 204
health
-
-
-
405
city
-
-
-
1 897
national
-
-
-
3 432
pensions
-
-
-
16 560
total
-
-
-
35 098
Employee
86 700
-
161 115
-
unemployment
-
-
-
-
pensions
7 284
-
13 529
-
national
410
-
2 531
-
regional
2 839
-
7 946
-
city
930
-
1 732
-
health
196
-
363
-
total
11 659
-
26 101
-
Employer
86 700
-
161 115
-
health
196
-
363
-
pensions
7 284
-
13 529
-
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.

1 733
-
3 221
-
total
9 213
-
17 113
-
Corporate
83 134
180 000
-
-
regional
17 582
38 069
-
-
national
7 067
15 300
-
-
total
24 649
53 369
-
-
Dividends
58 485
126 630
-
-
withholding
20 470
44 320
-
-
total
20 470
44 320
-
-
Income
180 000
180 000
180 000
180 000
Total tax
65 991
97 689
43 214
35 098
After tax
114 009
82 311
136 786
144 902
Living cost
74 086
74 086
74 086
74 086
Free-cash
39 923
8 225
62 700
70 816

Estimated living cost  is ₽74086 per week

₽48177
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽6648
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽910
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.
₽18351
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
₽45926
₽70184
₽46796
₽61143
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.

-
-
-
57 272
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.

-
-
-
3 150
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.

-
-
-
6 410
trade
-
-
-
23 388
total
-
-
-
90 220
Employee

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

56 390
-
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.

365
-
3 150
-
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.

6 631
-
57 272
-
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.

6 410
-
6 410
-
total
13 406
-
66 832
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
123 610
180 000
-
-
income
18 541
26 999
-
-
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.

1 020
1 485
-
-
chamber of commerce
317
395
-
-
trade
21 198
30 870
-
-
total
41 076
59 749
-
-
Dividends
82 533
120 250
-
-
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.

1 115
1 635
-
-
withholding
20 276
29 706
-
-
total
21 391
31 341
-
-
Income
180 000
180 000
180 000
180 000
Total tax
75 873
91 090
66 832
90 220
After tax
104 127
88 910
113 168
89 780
Living cost
42 984
42 984
42 984
42 984
Free-cash
61 143
45 926
70 184
46 796

Estimated living cost  is ₽42984 per week

₽31394
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3438
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽559
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.
₽7594
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
₽58618
₽65139
₽69089
₽64158
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
-
-
-
29 335
other
-
-
-
5 580
surtax
-
-
-
-
social contributions
-
-
-
5 130
health
-
-
-
8 070
pensions
-
-
-
30 693
total
-
-
-
78 808
Employee
40 158
-
138 656
-
pensions
4 541
-
9 911
-
surtax
-
-
-
-
social contributions
1 145
-
3 951
-
income
2 370
-
27 551
-
total
8 056
-
41 413
-
Employer
40 158
-
138 656
-
health
2 812
-
13 149
-
pensions
6 597
-
16 639
-
unemployment
1 626
-
5 616
-
social contributions
121
-
417
-
other
1 385
-
5 524
-
total
12 541
-
41 345
-
Corporate
127 301
180 000
-
-
income
35 644
50 400
-
-
surtax
-
-
-
-
total
35 644
50 400
-
-
Dividends
91 657
129 600
-
-
surtax
-
-
-
-
social contributions
15 766
22 291
-
-
withholding
11 732
16 588
-
-
total
27 498
38 879
-
-
Income
180 000
180 000
180 000
180 000
Total tax
83 739
89 279
82 758
78 808
After tax
96 261
90 721
97 242
101 192
Living cost
32 103
32 103
32 103
32 103
Free-cash
64 158
58 618
65 139
69 089

Estimated living cost  is ₽32103 per week

₽20242
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2610
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.
₽8705
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
₽61799
₽68320
₽72270
₽67011
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
-
-
-
29 335
other
-
-
-
5 580
surtax
-
-
-
-
social contributions
-
-
-
5 130
health
-
-
-
8 070
pensions
-
-
-
30 693
total
-
-
-
78 808
Employee
35 847
-
138 656
-
pensions
4 054
-
9 911
-
surtax
-
-
-
-
social contributions
1 022
-
3 951
-
income
1 848
-
27 551
-
total
6 924
-
41 413
-
Employer
35 847
-
138 656
-
health
2 509
-
13 149
-
pensions
5 890
-
16 639
-
unemployment
1 451
-
5 616
-
social contributions
107
-
417
-
other
1 238
-
5 524
-
total
11 195
-
41 345
-
Corporate
132 959
180 000
-
-
income
37 229
50 400
-
-
surtax
-
-
-
-
total
37 229
50 400
-
-
Dividends
95 730
129 600
-
-
surtax
-
-
-
-
social contributions
16 465
22 291
-
-
withholding
12 254
16 588
-
-
total
28 719
38 879
-
-
Income
180 000
180 000
180 000
180 000
Total tax
84 067
89 279
82 758
78 808
After tax
95 933
90 721
97 242
101 192
Living cost
28 922
28 922
28 922
28 922
Free-cash
67 011
61 799
68 320
72 270

Estimated living cost  is ₽28922 per week

₽16773
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2938
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽548
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.
₽8663
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
₽89922
₽91555
₽95701
₽90411
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
-
-
-
26 999
social contributions
-
-
-
24 840
health
-
-
-
12 564
total
-
-
-
64 403
Employee
31 814
-
180 000
-
social contributions
4 391
-
24 840
-
income
5 306
-
31 145
-
health
2 220
-
12 564
-
total
11 917
-
68 549
-
Employer
31 814
-
180 000
-
total
-
-
-
-
Corporate
148 186
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%.

7 409
8 999
-
-
total
7 409
8 999
-
-
Dividends
140 777
171 001
-
-
social contributions
19 426
23 598
-
-
withholding
21 116
25 650
-
-
health
9 825
11 935
-
-
total
50 367
61 183
-
-
Income
180 000
180 000
180 000
180 000
Total tax
69 693
70 182
68 549
64 403
After tax
110 307
109 818
111 451
115 597
Living cost
19 896
19 896
19 896
19 896
Free-cash
90 411
89 922
91 555
95 701

Estimated living cost  is ₽19896 per week

₽13315
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1227
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽458
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.
₽4895
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
₽66391
₽14456
₽59365
₽64939
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
-
-
-
52 250
surtax
-
-
-
185
unemployment
-
-
-
5 755
chamber of commerce
-
-
-
719
health
-
-
-
8 385
pensions
-
-
-
20 279
total
-
-
-
87 573
Employee
46 892
37 393
145 638
-
other
468
374
1 097
-
unemployment
1 407
1 122
3 289
-
pensions
4 802
3 828
11 225
-
income
5 338
2 758
42 749
-
health
1 814
1 448
4 241
-
total
13 829
9 530
62 601
-
Employer
46 892
37 393
145 638
-
chamber of commerce
187
150
582
-
health
1 772
1 414
4 143
-
pensions
5 885
4 694
13 757
-
accident
609
486
1 424
-
unemployment
1 407
1 122
3 289
-
surtax
185
185
185
-
payroll
1 407
1 122
4 370
-
other
2 228
1 775
6 611
-
total
13 680
10 948
34 361
-
Corporate
119 429
131 660
142 077
-
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.

29 857
32 915
35 520
-
total
29 857
32 915
35 520
-
Dividends
89 572
98 745
-
-
withholding
24 633
27 154
-
-
total
24 633
27 154
-
-
Income
180 000
180 000
180 000
180 000
Total tax
81 999
80 547
132 482
87 573
After tax
98 001
99 453
47 518
92 427
Living cost
33 062
33 062
33 062
33 062
Free-cash
64 939
66 391
14 456
59 365

Estimated living cost  is ₽33062 per week

₽22051
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2820
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽543
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.
₽7648
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
₽66301
₽28340
₽43920
₽52352
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.

-
-
-
9 396
social contributions
-
-
-
23 393
national
-
-
-
69 079
total
-
-
-
101 868
Employee

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

67 117
-
139 418
-
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.

584
-
1 213
-
communal

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

3 501
-
7 272
-
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.

5 034
-
10 456
-
national
20 635
-
51 372
-
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.

3 153
-
6 553
-
total
32 907
-
76 866
-
Employer

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

67 117
-
139 418
-
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.

4 127
-
8 574
-
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.

5 947
-
12 352
-
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.

872
-
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.

979
-
2 035
-
surtax
7 610
-
15 808
-
total
19 535
-
40 582
-
Corporate
93 346
180 000
-
-
income
18 670
36 175
-
-
surtax
374
723
-
-
total
19 044
36 898
-
-
Dividends
74 302
143 102
-
-
withholding

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

21 950
42 589
-
-
total
21 950
42 589
-
-
Income
180 000
180 000
180 000
180 000
Total tax
93 436
79 487
117 448
101 868
After tax
86 564
100 513
62 552
78 132
Living cost
34 212
34 212
34 212
34 212
Free-cash
52 352
66 301
28 340
43 920

Estimated living cost  is ₽34212 per week

₽22037
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2991
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽536
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.
₽8648
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
₽85919
₽63028
₽66965
₽79490
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
-
-
-
783
income
-
-
-
53 058
other
-
-
-
87
unemployment
-
-
-
609
pensions
-
-
-
24 612
total
-
-
-
79 149
Employee
46 707
-
152 274
-
other
46
-
87
-
unemployment
725
-
1 348
-
pensions
2 195
-
4 088
-
income
9 855
-
49 837
-
total
12 821
-
55 360
-
Employer
46 707
-
152 274
-
pensions
11 022
-
20 525
-
accident
924
-
1 722
-
unemployment
2 569
-
4 783
-
other
372
-
696
-
total
14 887
-
27 726
-
Corporate
118 406
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.

17 762
26 999
-
-
total
17 762
26 999
-
-
Dividends
100 644
153 001
-
-
withholding
21 154
33 196
-
-
total
21 154
33 196
-
-
Income
180 000
180 000
180 000
180 000
Total tax
66 624
60 195
83 086
79 149
After tax
113 376
119 805
96 914
100 851
Living cost
33 886
33 886
33 886
33 886
Free-cash
79 490
85 919
63 028
66 965

Estimated living cost  is ₽33886 per week

₽24953
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2404
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.
₽6040
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
₽53230
₽43530
₽36354
₽40766
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
-
-
-
31 212
surtax
-
-
-
8 924
health
-
-
-
12 646
pensions
-
-
-
26 980
total
-
-
-
92 655
Employee
71 057
-
160 785
-
pensions
5 684
-
12 863
-
surtax
4 355
-
9 854
-
income
6 863
-
36 393
-
health
3 162
-
7 154
-
total
20 064
-
66 264
-
Employer
71 057
-
160 785
-
health
2 167
-
4 904
-
pensions
5 684
-
12 863
-
accident
639
-
1 448
-
total
8 490
-
19 215
-
Corporate
100 453
180 000
-
-
communal
6 781
12 151
-
-
income
15 068
26 999
-
-
surtax
1 054
1 889
-
-
total
22 903
41 039
-
-
Dividends
77 551
138 961
-
-
income
25 153
13 896
-
-
withholding
11 633
20 844
-
-
total
36 786
34 740
-
-
Income
180 000
180 000
180 000
180 000
Total tax
88 243
75 779
85 479
92 655
After tax
91 757
104 221
94 521
87 345
Living cost
50 991
50 991
50 991
50 991
Free-cash
40 766
53 230
43 530
36 354

Estimated living cost  is ₽50991 per week

₽38251
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3089
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽540
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.
₽9110
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
₽92145
₽58171
₽63909
₽89162
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
-
-
-
52 455
other
-
-
-
-
surtax
-
-
-
8 410
unemployment
-
-
-
214
health
-
-
-
8 891
pensions
-
-
-
25 046
total
-
-
-
95 016
Employee
31 599
-
153 640
-
other
-
-
-
-
unemployment
2 199
-
8 716
-
pensions
2 108
-
8 353
-
surtax
112
-
7 288
-
income
5 297
-
46 844
-
health
807
-
3 193
-
total
10 523
-
74 394
-
Employer
31 599
-
153 640
-
health
1 437
-
5 698
-
pensions
4 213
-
16 693
-
unemployment
1 002
-
3 969
-
other
-
-
-
-
total
6 652
-
26 360
-
Corporate
141 749
180 000
-
-
income
36 855
46 800
-
-
total
36 855
46 800
-
-
Dividends
104 894
133 200
-
-
withholding
15 733
19 980
-
-
total
15 733
19 980
-
-
Income
180 000
180 000
180 000
180 000
Total tax
69 763
66 780
100 754
95 016
After tax
110 237
113 220
79 246
84 984
Living cost
21 075
21 075
21 075
21 075
Free-cash
89 162
92 145
58 171
63 909

Estimated living cost  is ₽21075 per week

₽12724
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1832
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽490
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.
₽6031
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
₽69337
₽51227
₽59312
₽67253
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
-
-
-
46 296
regional
-
-
-
2 715
municipal
-
-
-
1 070
national
-
-
-
45 331
total
-
-
-
95 412
Employee
52 049
-
180 000
-
municipal
276
-
954
-
national
8 246
-
39 424
-
regional
701
-
2 423
-
social contributions
17 551
-
60 696
-
total
26 774
-
103 497
-
Employer
52 049
-
180 000
-
total
-
-
-
-
Corporate
127 951
180 000
-
-
municipal
6 359
8 946
-
-
nationa
30 708
43 199
-
-
total
37 067
52 145
-
-
Dividends
90 884
127 855
-
-
withholding
23 630
33 242
-
-
total
23 630
33 242
-
-
Income
180 000
180 000
180 000
180 000
Total tax
87 471
85 387
103 497
95 412
After tax
92 529
94 613
76 503
84 588
Living cost
25 276
25 276
25 276
25 276
Free-cash
67 253
69 337
51 227
59 312

Estimated living cost  is ₽25276 per week

₽15719
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2561
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽433
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6563
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
₽95575
₽67675
₽75202
₽85459
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
-
-
-
18 388
social contributions
-
-
-
33 111
solidarity contribution
-
-
-
644
health
-
-
-
24 300
total
-
-
-
76 443
Employee
41 699
-
139 130
-
solidarity contribution
-
-
-
-
social contributions
2 710
-
7 371
-
income
5 004
-
16 946
-
health
5 629
-
18 782
-
total
13 343
-
43 099
-
Employer
41 699
-
139 130
-
health
3 753
-
12 522
-
social contributions
10 425
-
28 349
-
total
14 178
-
40 871
-
Corporate
124 124
180 000
-
-
income
23 584
34 200
-
-
total
23 584
34 200
-
-
Dividends
100 540
145 800
-
-
withholding
15 081
21 870
-
-
total
15 081
21 870
-
-
Income
180 000
180 000
180 000
180 000
Total tax
66 186
56 070
83 970
76 443
After tax
113 814
123 930
96 030
103 557
Living cost
28 355
28 355
28 355
28 355
Free-cash
85 459
95 575
67 675
75 202

Estimated living cost  is ₽28355 per week

₽21087
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1571
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽491
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.
₽5207
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
₽69618
₽17629
₽62677
₽69154
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
-
-
-
52 250
surtax
-
-
-
-
unemployment
-
-
-
5 755
chamber of commerce
-
-
-
719
health
-
-
-
8 385
pensions
-
-
-
20 279
total
-
-
-
87 388
Employee
41 016
37 393
145 809
-
other
410
374
1 097
-
unemployment
1 230
1 122
3 289
-
pensions
4 200
3 828
11 225
-
income
3 654
2 758
42 831
-
health
1 587
1 448
4 241
-
total
11 081
9 530
62 683
-
Employer
41 016
37 393
145 809
-
chamber of commerce
164
150
584
-
health
1 551
1 414
4 143
-
pensions
5 148
4 694
13 757
-
accident
532
486
1 424
-
unemployment
1 230
1 122
3 289
-
surtax
-
-
-
-
payroll
1 230
1 122
4 375
-
other
1 948
1 775
6 619
-
total
11 803
10 763
34 191
-
Corporate
127 180
131 845
142 248
-
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.

31 795
32 961
35 562
-
total
31 795
32 961
35 562
-
Dividends
95 386
98 884
-
-
withholding
26 232
27 193
-
-
total
26 232
27 193
-
-
Income
180 000
180 000
180 000
180 000
Total tax
80 911
80 447
132 436
87 388
After tax
99 089
99 553
47 564
92 612
Living cost
29 935
29 935
29 935
29 935
Free-cash
69 154
69 618
17 629
62 677

Estimated living cost  is ₽29935 per week

₽17957
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3057
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽534
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.
₽8387
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
₽159218
₽132218
₽166418
₽157009
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
14 727
-
180 000
-
income
2 946
-
36 000
-
total
2 946
-
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%.

165 273
180 000
-
-
total
-
-
-
-
Dividends
165 273
180 000
-
-
withholding
8 263
9 000
-
-
total
8 263
9 000
-
-
Income
180 000
180 000
180 000
180 000
Total tax
11 209
9 000
36 000
1 800
After tax
168 791
171 000
144 000
178 200
Living cost
11 782
11 782
11 782
11 782
Free-cash
157 009
159 218
132 218
166 418

Estimated living cost  is ₽11782 per week

₽7973
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽495
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽395
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.
₽2919
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
₽98764
₽57233
₽61680
₽90914
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
-
-
-
42 296
unemployment
-
-
-
271
health
-
-
-
17 714
pensions
-
-
-
32 872
total
-
-
-
93 153
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.

41 492
-
155 752
-
unemployment
59
-
217
-
pensions
6 432
-
24 142
-
income
7 155
-
38 932
-
health
2 680
-
10 060
-
total
16 326
-
73 351
-
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.

41 492
-
155 752
-
health
2 764
-
10 372
-
pensions
3 672
-
13 784
-
unemployment
25
-
93
-
total
6 461
-
24 249
-
Corporate
132 048
180 000
-
-
income
25 089
34 200
-
-
total
25 089
34 200
-
-
Dividends
106 959
145 800
-
-
withholding
16 043
21 869
-
-
total
16 043
21 869
-
-
Income
180 000
180 000
180 000
180 000
Total tax
63 919
56 069
97 600
93 153
After tax
116 081
123 931
82 400
86 847
Living cost
25 167
25 167
25 167
25 167
Free-cash
90 914
98 764
57 233
61 680

Estimated living cost  is ₽25167 per week

₽17272
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1613
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.
₽5796
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
₽69432
₽127700
₽84314
₽25250
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
57 469
-
-
-
social contributions
4 712
-
672
-
income
12 676
-
-
-
total
17 388
-
672
-
Employer
57 469
-
-
-
social contributions
81 031
-
11 548
-
total
81 031
-
11 548
-
Corporate
41 500
180 000
-
-
income
9 130
39 600
-
-
total
9 130
39 600
-
-
Dividends
32 370
140 400
-
-
income
7 121
30 888
-
-
total
7 121
30 888
-
-
Income
180 000
180 000
180 000
180 000
Total tax
114 670
70 488
12 220
55 606
After tax
65 330
109 512
167 780
124 394
Living cost
40 080
40 080
40 080
40 080
Free-cash
25 250
69 432
127 700
84 314

Estimated living cost  is ₽40080 per week

₽26005
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3769
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽511
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.
₽9794
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
₽72951
₽52373
₽66022
₽72007
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
-
-
-
21 997
surtax
-
-
-
-
social contributions

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

-
-
-
62 549
total
-
-
-
84 546
Employee
43 155
-
145 454
-
surtax
-
-
-
-
social contributions
4 747
-
16 001
-
income
8 976
-
47 648
-
total
13 723
-
63 649
-
Employer
43 155
-
145 454
-
social contributions
10 249
-
34 546
-
total
10 249
-
34 546
-
Corporate
126 596
180 000
-
-
income
26 585
37 801
-
-
surtax
-
-
-
-
total
26 585
37 801
-
-
Dividends
100 012
142 199
-
-
withholding
28 004
39 816
-
-
total
28 004
39 816
-
-
Income
180 000
180 000
180 000
180 000
Total tax
78 561
77 617
98 195
84 546
After tax
101 439
102 383
81 805
95 454
Living cost
29 432
29 432
29 432
29 432
Free-cash
72 007
72 951
52 373
66 022

Estimated living cost  is ₽29432 per week

₽22021
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1736
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽491
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.
₽5183
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
₽45402
₽51923
₽55873
₽51851
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
-
-
-
29 335
other
-
-
-
5 580
surtax
-
-
-
-
social contributions
-
-
-
5 130
health
-
-
-
8 070
pensions
-
-
-
30 693
total
-
-
-
78 808
Employee
58 768
-
138 656
-
pensions
6 647
-
9 911
-
surtax
-
-
-
-
social contributions
1 674
-
3 951
-
income
5 128
-
27 551
-
total
13 449
-
41 413
-
Employer
58 768
-
138 656
-
health
4 113
-
13 149
-
pensions
9 656
-
16 639
-
unemployment
2 381
-
5 616
-
social contributions
176
-
417
-
other
2 028
-
5 524
-
total
18 354
-
41 345
-
Corporate
102 878
180 000
-
-
income
28 805
50 400
-
-
surtax
-
-
-
-
total
28 805
50 400
-
-
Dividends
74 073
129 600
-
-
surtax
-
-
-
-
social contributions
12 740
22 291
-
-
withholding
9 482
16 588
-
-
total
22 222
38 879
-
-
Income
180 000
180 000
180 000
180 000
Total tax
82 830
89 279
82 758
78 808
After tax
97 170
90 721
97 242
101 192
Living cost
45 319
45 319
45 319
45 319
Free-cash
51 851
45 402
51 923
55 873

Estimated living cost  is ₽45319 per week

₽30671
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3707
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽621
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.
₽10319
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
₽133795
₽108636
₽103852
₽130643
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
-
-
-
8 342
social contributions
-
-
-
39 601
total
-
-
-
47 943
Employee
30 166
-
155 844
-
income
-
-
8 873
-
social contributions
1 960
-
10 130
-
total
1 960
-
19 003
-
Employer
30 166
-
155 844
-
social contributions
4 676
-
24 156
-
total
4 676
-
24 156
-
Corporate
145 159
180 000
-
-
income
14 516
18 000
-
-
total
14 516
18 000
-
-
Dividends
130 643
162 000
-
-
total
-
-
-
-
Income
180 000
180 000
180 000
180 000
Total tax
21 152
18 000
43 159
47 943
After tax
158 848
162 000
136 841
132 057
Living cost
28 205
28 205
28 205
28 205
Free-cash
130 643
133 795
108 636
103 852

Estimated living cost  is ₽28205 per week

₽18237
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2126
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽531
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.
₽7311
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
-₽24426
-₽24426
₽60123
-₽24426
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
-
-
-
14 335
municipal
-
-
-
37 932
national
-
-
-
21 610
pensions
-
-
-
813
total
-
-
-
74 690
Employee
190 722
190 722
190 722
-
municipal
40 613
40 613
40 613
-
labour market
15 236
15 236
15 236
-
pensions
271
271
271
-
national
23 300
23 300
23 300
-
total
79 420
79 420
79 420
-
Employer
190 722
190 722
190 722
-
national
23 341
23 341
23 341
-
labour market
15 258
15 258
15 258
-
pensions
542
542
542
-
municipal
40 678
40 678
40 678
-
total
79 819
79 819
79 819
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
180 000
180 000
180 000
180 000
Total tax
159 239
159 239
159 239
74 690
After tax
20 761
20 761
20 761
105 310
Living cost
45 187
45 187
45 187
45 187
Free-cash
-24 426
-24 426
-24 426
60 123

Estimated living cost  is ₽45187 per week

₽30926
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3997
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽695
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.
₽9568
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
-₽6059
₽77565
₽102365
₽11414
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
-
-
-
240
income
-
-
-
50 364
other
-
-
-
353
health
-
-
-
2 077
pensions
-
-
-
3 962
total
-
-
-
56 996
Employee
32 466
-
162 802
-
pensions
3 656
-
7 264
-
income
4 454
-
38 693
-
health
3 718
-
18 641
-
total
11 828
-
64 598
-
Employer
32 466
-
162 802
-
pensions
5 279
-
10 490
-
accident
542
-
2 719
-
unemployment
796
-
3 989
-
total
6 617
-
17 198
-
Corporate
140 917
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.

126 825
162 000
-
-
total
126 825
162 000
-
-
Dividends
14 092
18 000
-
-
withholding
2 677
3 420
-
-
total
2 677
3 420
-
-
Income
180 000
180 000
180 000
180 000
Total tax
147 947
165 420
81 796
56 996
After tax
32 053
14 580
98 204
123 004
Living cost
20 639
20 639
20 639
20 639
Free-cash
11 414
-6 059
77 565
102 365

Estimated living cost  is ₽20639 per week

₽15023
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1177
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽387
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.
₽4052
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
₽75852
₽57317
₽77936
₽78563
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
-
-
-
2 381
municipal
-
-
-
31 971
national
-
-
-
31 688
total
-
-
-
66 040
Employee
49 366
-
151 425
-
municipal
8 086
-
24 658
-
unemployment
741
-
2 272
-
pensions
3 332
-
10 221
-
national
816
-
18 992
-
health
369
-
1 941
-
total
13 344
-
58 084
-
Employer
49 366
-
151 425
-
health
379
-
1 166
-
pensions
8 565
-
26 273
-
accident
50
-
151
-
unemployment
321
-
985
-
total
9 315
-
28 575
-
Corporate
121 319
180 000
-
-
income
24 264
36 000
-
-
total
24 264
36 000
-
-
Dividends

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

72 791
108 000
-
-
municipal
13 102
19 441
-
-
national
5 388
12 683
-
-
total
18 490
32 124
-
-
Income
180 000
180 000
180 000
180 000
Total tax
65 413
68 124
86 659
66 040
After tax
114 587
111 876
93 341
113 960
Living cost
36 024
36 024
36 024
36 024
Free-cash
78 563
75 852
57 317
77 936

Estimated living cost  is ₽36024 per week

₽23531
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3465
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.
₽8456
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
₽109539
₽99025
₽100569
₽104433
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
-
-
-
37 936
social contributions
-
-
-
15 181
health
-
-
-
4 590
total
-
-
-
57 707
Employee
72 151
72 151
168 800
-
social contributions
2 728
5 988
8 077
-
income
7 856
6 679
37 104
-
health
559
1 227
2 870
-
total
11 143
13 894
48 051
-
Employer
72 151
72 151
168 800
-
health
607
1 335
3 123
-
social contributions
2 728
5 988
8 077
-
total
3 335
7 323
11 200
-
Corporate
143 798
100 525
-
-
income
17 975
12 566
-
-
total
17 975
12 566
-
-
Dividends
125 822
87 959
-
-
withholding
21 390
14 954
-
-
total
21 390
14 954
-
-
Income
180 000
180 000
180 000
180 000
Total tax
53 843
48 737
59 251
57 707
After tax
126 157
131 263
120 749
122 293
Living cost
21 724
21 724
21 724
21 724
Free-cash
104 433
109 539
99 025
100 569

Estimated living cost  is ₽21724 per week

₽13020
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2131
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽481
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6093
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
₽134161
₽118456
₽137276
₽129388
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
-
-
-
18 435
unemployment
-
-
-
27
health
-
-
-
3 396
pensions
-
-
-
5 969
total
-
-
-
27 827
Employee

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

21 537
-
170 830
-
unemployment
107
-
445
-
pensions
3 230
-
13 355
-
income
1 473
-
16 109
-
health
1 830
-
7 568
-
total
6 640
-
37 477
-
Employer

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

21 537
-
170 830
-
health
926
-
3 828
-
pensions
1 184
-
4 897
-
unemployment
107
-
445
-
total
2 217
-
9 170
-
Corporate
156 246
180 000
-
-
income
14 061
16 200
-
-
total
14 061
16 200
-
-
Dividends
142 184
163 800
-
-
withholding
12 797
14 742
-
-
total
12 797
14 742
-
-
Income
180 000
180 000
180 000
180 000
Total tax
35 715
30 942
46 647
27 827
After tax
144 285
149 058
133 353
152 173
Living cost
14 897
14 897
14 897
14 897
Free-cash
129 388
134 161
118 456
137 276

Estimated living cost  is ₽14897 per week

₽9505
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1074
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽443
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.
₽3875
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
₽94003
₽71112
₽75049
₽89858
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
-
-
-
783
income
-
-
-
53 058
other
-
-
-
87
unemployment
-
-
-
609
pensions
-
-
-
24 612
total
-
-
-
79 149
Employee
34 695
-
152 274
-
other
34
-
87
-
unemployment
538
-
1 348
-
pensions
1 631
-
4 088
-
income
6 689
-
49 837
-
total
8 892
-
55 360
-
Employer
34 695
-
152 274
-
pensions
8 187
-
20 525
-
accident
687
-
1 722
-
unemployment
1 909
-
4 783
-
other
278
-
696
-
total
11 061
-
27 726
-
Corporate
134 244
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.

20 137
26 999
-
-
total
20 137
26 999
-
-
Dividends
114 107
153 001
-
-
withholding
24 250
33 196
-
-
total
24 250
33 196
-
-
Income
180 000
180 000
180 000
180 000
Total tax
64 340
60 195
83 086
79 149
After tax
115 660
119 805
96 914
100 851
Living cost
25 802
25 802
25 802
25 802
Free-cash
89 858
94 003
71 112
75 049

Estimated living cost  is ₽25802 per week

₽17416
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2480
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.
₽5454
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
₽110420
₽113849
₽113984
₽110108
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
-
-
-
61 725
health
-
-
-
1 005
pensions
-
-
-
1 386
total
-
-
-
64 116
Employee
2 894
-
178 441
-
unemployment
29
-
69
-
pensions
260
-
624
-
income
560
-
61 652
-
health
145
-
347
-
total
994
-
62 692
-
Employer
2 894
-
178 441
-
health
275
-
658
-
pensions
318
-
762
-
unemployment
58
-
139
-
total
651
-
1 559
-
Corporate
176 454
180 000
-
-
income
38 820
39 600
-
-
total
38 820
39 600
-
-
Dividends
137 634
140 400
-
-
withholding
27 527
28 080
-
-
total
27 527
28 080
-
-
Income
180 000
180 000
180 000
180 000
Total tax
67 992
67 680
64 251
64 116
After tax
112 008
112 320
115 749
115 884
Living cost
1 900
1 900
1 900
1 900
Free-cash
110 108
110 420
113 849
113 984

Estimated living cost  is ₽1900 per week

₽1129
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽154
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽44
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.
₽573
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
₽113854
₽96554
₽96554
₽109245
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
-
-
-
41 088
unemployment
-
-
-
1 038
health
-
-
-
7 129
pensions
-
-
-
17 995
total
-
-
-
67 250
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.

24 423
-
167 611
-
unemployment
183
-
519
-
pensions
3 419
-
9 690
-
income
3 367
-
41 088
-
health
1 258
-
3 564
-
total
8 227
-
54 861
-
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.

24 423
-
167 611
-
health
1 258
-
3 564
-
pensions
2 931
-
8 306
-
unemployment
183
-
519
-
total
4 372
-
12 389
-
Corporate
151 205
180 000
-
-
income
22 681
27 000
-
-
total
22 681
27 000
-
-
Dividends
128 524
153 000
-
-
withholding
19 279
22 950
-
-
total
19 279
22 950
-
-
Income
180 000
180 000
180 000
180 000
Total tax
54 559
49 950
67 250
67 250
After tax
125 441
130 050
112 750
112 750
Living cost
16 196
16 196
16 196
16 196
Free-cash
109 245
113 854
96 554
96 554

Estimated living cost  is ₽16196 per week

₽10905
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1253
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽469
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3570
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
₽77087
₽56509
₽70158
₽76750
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
-
-
-
21 997
surtax
-
-
-
-
social contributions

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

-
-
-
62 549
total
-
-
-
84 546
Employee
36 418
-
145 454
-
surtax
-
-
-
-
social contributions
4 006
-
16 001
-
income
7 116
-
47 648
-
total
11 122
-
63 649
-
Employer
36 418
-
145 454
-
social contributions
8 648
-
34 546
-
total
8 648
-
34 546
-
Corporate
134 934
180 000
-
-
income
28 337
37 801
-
-
surtax
-
-
-
-
total
28 337
37 801
-
-
Dividends
106 597
142 199
-
-
withholding
29 847
39 816
-
-
total
29 847
39 816
-
-
Income
180 000
180 000
180 000
180 000
Total tax
77 954
77 617
98 195
84 546
After tax
102 046
102 383
81 805
95 454
Living cost
25 296
25 296
25 296
25 296
Free-cash
76 750
77 087
56 509
70 158

Estimated living cost  is ₽25296 per week

₽17916
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1757
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽449
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.
₽5174
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
₽86829
₽63938
₽67875
₽80687
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
-
-
-
783
income
-
-
-
53 058
other
-
-
-
87
unemployment
-
-
-
609
pensions
-
-
-
24 612
total
-
-
-
79 149
Employee
45 316
-
152 274
-
other
45
-
87
-
unemployment
702
-
1 348
-
pensions
2 130
-
4 088
-
income
9 465
-
49 837
-
total
12 342
-
55 360
-
Employer
45 316
-
152 274
-
pensions
10 694
-
20 525
-
accident
897
-
1 722
-
unemployment
2 493
-
4 783
-
other
363
-
696
-
total
14 447
-
27 726
-
Corporate
120 236
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.

18 036
26 999
-
-
total
18 036
26 999
-
-
Dividends
102 201
153 001
-
-
withholding
21 512
33 196
-
-
total
21 512
33 196
-
-
Income
180 000
180 000
180 000
180 000
Total tax
66 337
60 195
83 086
79 149
After tax
113 663
119 805
96 914
100 851
Living cost
32 976
32 976
32 976
32 976
Free-cash
80 687
86 829
63 938
67 875

Estimated living cost  is ₽32976 per week

₽23682
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2564
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.
₽6266
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
₽137763
₽135333
₽128114
₽132046
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
-
-
-
131
health
-
-
-
3 768
pensions

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

-
-
-
4 850
total
-
-
-
35 749
Employee
21 368
-
173 571
-
accident

We are using the highest rate at 1.1%.

235
-
360
-
pensions

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

1 876
-
2 877
-
income
2 137
-
17 357
-
health
983
-
1 507
-
total
5 231
-
22 101
-
Employer
21 368
-
173 571
-
health
1 475
-
2 261
-
pensions

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

2 355
-
3 611
-
accident

We are using the highest rate at 1.1%.

235
-
360
-
unemployment
128
-
197
-
total
4 193
-
6 429
-
Corporate
154 440
180 000
-
-
income
15 444
18 000
-
-
total
15 444
18 000
-
-
Dividends
138 995
162 000
-
-
withholding
6 949
8 100
-
-
total
6 949
8 100
-
-
Income
180 000
180 000
180 000
180 000
Total tax
31 817
26 100
28 530
35 749
After tax
148 183
153 900
151 470
144 251
Living cost
16 137
16 137
16 137
16 137
Free-cash
132 046
137 763
135 333
128 114

Estimated living cost  is ₽16137 per week

₽10673
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽924
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽385
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.
₽4156
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
₽56390
₽76943
₽57372
₽68663
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.

-
-
-
57 272
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.

-
-
-
3 150
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.

-
-
-
6 410
trade
-
-
-
19 571
total
-
-
-
86 403
Employee

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

46 686
-
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.

212
-
3 150
-
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.

3 839
-
57 272
-
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.

6 410
-
6 410
-
total
10 461
-
66 832
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
133 314
180 000
-
-
income
19 996
26 999
-
-
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.

1 100
1 485
-
-
chamber of commerce
338
406
-
-
trade
19 131
25 830
-
-
total
40 565
54 720
-
-
Dividends
92 748
125 280
-
-
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.

1 255
1 702
-
-
withholding
22 831
30 963
-
-
total
24 086
32 665
-
-
Income
180 000
180 000
180 000
180 000
Total tax
75 112
87 385
66 832
86 403
After tax
104 888
92 615
113 168
93 597
Living cost
36 225
36 225
36 225
36 225
Free-cash
68 663
56 390
76 943
57 372

Estimated living cost  is ₽36225 per week

₽24989
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3898
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽525
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.
₽6813
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
₽72549
₽39686
₽39686
₽74621
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
-
-
-
56 492
social contributions
-
-
-
30 372
total
-
-
-
86 864
Employee
73 396
-
180 000
-
income
13 850
-
56 492
-
social contributions
6 098
-
30 372
-
total
19 948
-
86 864
-
Employer
73 396
-
180 000
-
total
-
-
-
-
Corporate
106 604
180 000
-
-
income
13 326
22 500
-
-
total
13 326
22 500
-
-
Dividends
93 278
157 500
-
-
withholding
18 655
31 501
-
-
total
18 655
31 501
-
-
Income
180 000
180 000
180 000
180 000
Total tax
51 929
54 001
86 864
86 864
After tax
128 071
125 999
93 136
93 136
Living cost
53 450
53 450
53 450
53 450
Free-cash
74 621
72 549
39 686
39 686

Estimated living cost  is ₽53450 per week

₽40664
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4355
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽511
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.
₽7920
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
₽77982
₽93025
₽113253
₽81259
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
-
-
-
26 999
health

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

-
-
-
5 687
total
-
-
-
32 686
Employee
43 044
-
175 684
-
income
4 671
-
44 282
-
social contributions
4 313
-
4 316
-
total
8 984
-
48 598
-
Employer
43 044
-
175 684
-
social contributions
4 313
-
4 316
-
total
4 313
-
4 316
-
Corporate
132 643
180 000
-
-
income
46 426
63 000
-
-
total
46 426
63 000
-
-
Dividends
86 218
117 000
-
-
social contributions
4 957
4 957
-
-
total
4 957
4 957
-
-
Income
180 000
180 000
180 000
180 000
Total tax
64 680
67 957
52 914
32 686
After tax
115 320
112 043
127 086
147 314
Living cost
34 061
34 061
34 061
34 061
Free-cash
81 259
77 982
93 025
113 253

Estimated living cost  is ₽34061 per week

₽22436
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2685
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽522
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.
₽8417
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
₽81404
₽67220
₽83429
₽86954
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
-
-
-
53 026
pensions
-
-
-
8 730
total
-
-
-
61 756
Employee
47 789
-
157 101
-
pensions
3 648
-
10 629
-
income
8 703
-
42 220
-
health
623
-
2 219
-
total
12 974
-
55 068
-
Employer
47 789
-
157 101
-
health
908
-
2 985
-
pensions
4 828
-
19 912
-
total
5 736
-
22 897
-
Corporate
126 474
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.

24 030
34 200
-
-
total
24 030
34 200
-
-
Dividends
102 445
145 800
-
-
withholding
15 491
29 581
-
-
total
15 491
29 581
-
-
Income
180 000
180 000
180 000
180 000
Total tax
58 231
63 781
77 965
61 756
After tax
121 769
116 219
102 035
118 244
Living cost
34 815
34 815
34 815
34 815
Free-cash
86 954
81 404
67 220
83 429

Estimated living cost  is ₽34815 per week

₽23883
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3202
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽436
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.
₽7293
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
-₽8102
₽75522
₽100322
₽11101
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
-
-
-
240
income
-
-
-
50 364
other
-
-
-
353
health
-
-
-
2 077
pensions
-
-
-
3 962
total
-
-
-
56 996
Employee
35 680
-
162 802
-
pensions
4 018
-
7 264
-
income
4 895
-
38 693
-
health
4 085
-
18 641
-
total
12 998
-
64 598
-
Employer
35 680
-
162 802
-
pensions
5 801
-
10 490
-
accident
596
-
2 719
-
unemployment
874
-
3 989
-
total
7 271
-
17 198
-
Corporate
137 049
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.

123 344
162 000
-
-
total
123 344
162 000
-
-
Dividends
13 705
18 000
-
-
withholding
2 604
3 420
-
-
total
2 604
3 420
-
-
Income
180 000
180 000
180 000
180 000
Total tax
146 217
165 420
81 796
56 996
After tax
33 783
14 580
98 204
123 004
Living cost
22 682
22 682
22 682
22 682
Free-cash
11 101
-8 102
75 522
100 322

Estimated living cost  is ₽22682 per week

₽16646
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1322
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽457
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.
₽4257
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
₽125023
₽116786
₽96150
₽134403
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
-
-
-
29 900
unemployment
-
-
-
1 801
work injury
-
-
-
750
health insurance
-
-
-
11 106
pensions
-
-
-
27 616
total
-
-
-
71 173
Employee

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

20 283
-
180 000
-
health insurance
1 501
-
5 553
-
unemployment
243
-
901
-
work injury
101
-
375
-
pensions
3 732
-
13 808
-
income
2 028
-
29 900
-
total
7 605
-
50 537
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
159 717
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%.

1 597
18 000
-
-
total
1 597
18 000
-
-
Dividends
158 120
162 000
-
-
withholding
23 718
24 300
-
-
total
23 718
24 300
-
-
Income
180 000
180 000
180 000
180 000
Total tax
32 920
42 300
50 537
71 173
After tax
147 080
137 700
129 463
108 827
Living cost
12 677
12 677
12 677
12 677
Free-cash
134 403
125 023
116 786
96 150

Estimated living cost  is ₽12677 per week

₽7853
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽921
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽395
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.
₽3507
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
₽57433
₽37752
₽45650
₽53163
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
-
-
-
46 296
regional
-
-
-
4 139
municipal
-
-
-
1 204
national
-
-
-
45 331
total
-
-
-
96 970
Employee
79 067
-
180 000
-
municipal
472
-
1 074
-
national
13 362
-
39 424
-
regional
1 194
-
3 674
-
social contributions
26 661
-
60 696
-
total
41 689
-
104 868
-
Employer
79 067
-
180 000
-
total
-
-
-
-
Corporate
100 933
180 000
-
-
municipal
4 865
8 675
-
-
nationa
24 223
43 199
-
-
total
29 088
51 874
-
-
Dividends
71 844
128 125
-
-
withholding
18 680
33 313
-
-
total
18 680
33 313
-
-
Income
180 000
180 000
180 000
180 000
Total tax
89 457
85 187
104 868
96 970
After tax
90 543
94 813
75 132
83 030
Living cost
37 380
37 380
37 380
37 380
Free-cash
53 163
57 433
37 752
45 650

Estimated living cost  is ₽37380 per week

₽26257
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2571
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽564
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.
₽7986
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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