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
₽ 185500
per

Your estimated
City
free-cash

Andorra , Andorra
₽142055
₽115284
₽110356
₽139274
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
-
-
-
185 500
social contributions
-
-
-
40 810
income
-
-
-
9 440
total
-
-
-
50 250
Employee
26 624
-
160 605
-
social contributions
1 730
-
10 440
-
income
-
-
9 987
-
total
1 730
-
20 427
-
Employer
26 624
-
160 605
-
social contributions
4 127
-
24 895
-
total
4 127
-
24 895
-
Corporate
154 749
185 500
-
-
income
15 475
18 551
-
-
total
15 475
18 551
-
-
Dividends
139 274
166 949
-
-
total
-
-
-
-
Income
185 500
185 500
185 500
185 500
Total tax
21 332
18 551
45 322
50 250
After tax
164 168
166 949
140 178
135 250
Living cost
24 894
24 894
24 894
24 894
Free-cash
139 274
142 055
115 284
110 356

Estimated living cost  is ₽24894 per week

₽16096
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1876
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽468
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.
₽6453
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Graz , Austria
₽75925
₽22262
₽68784
₽75516
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
-
-
-
185 500
chamber of commerce
-
-
-
742
unemployment
-
-
-
5 079
health
-
-
-
7 401
pensions
-
-
-
17 899
income
-
-
-
59 174
surtax
-
-
-
-
total
-
-
-
90 295
Employee
36 201
33 003
153 512
-
health
1 400
1 278
3 743
-
pensions
3 707
3 379
9 907
-
other
361
330
968
-
unemployment
1 086
990
2 903
-
income
3 225
2 434
49 716
-
total
9 779
8 411
67 237
-
Employer
36 201
33 003
153 512
-
pensions
4 543
4 143
12 142
-
accident
470
429
1 257
-
unemployment
1 086
990
2 903
-
surtax
-
-
-
-
payroll
1 086
990
4 605
-
chamber of commerce
145
132
614
-
health
1 369
1 248
3 657
-
other
1 719
1 567
6 810
-
total
10 418
9 499
31 988
-
Corporate
138 881
142 999
150 369
-
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.

34 721
35 750
37 592
-
total
34 721
35 750
37 592
-
Dividends
104 161
107 249
-
-
withholding
28 645
29 494
-
-
total
28 645
29 494
-
-
Income
185 500
185 500
185 500
185 500
Total tax
83 563
83 154
136 817
90 295
After tax
101 937
102 346
48 683
95 205
Living cost
26 421
26 421
26 421
26 421
Free-cash
75 516
75 925
22 262
68 784

Estimated living cost  is ₽26421 per week

₽15849
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2698
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽471
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7402
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Vienna , Austria
₽73078
₽19460
₽65861
₽71794
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
-
-
-
185 500
chamber of commerce
-
-
-
742
unemployment
-
-
-
5 079
health
-
-
-
7 401
pensions
-
-
-
17 899
income
-
-
-
59 174
surtax
-
-
-
163
total
-
-
-
90 458
Employee
41 387
33 003
153 360
-
health
1 601
1 278
3 743
-
pensions
4 239
3 379
9 907
-
other
413
330
968
-
unemployment
1 242
990
2 903
-
income
4 712
2 434
49 644
-
total
12 207
8 411
67 165
-
Employer
41 387
33 003
153 360
-
pensions
5 194
4 143
12 142
-
accident
537
429
1 257
-
unemployment
1 242
990
2 903
-
surtax
163
163
163
-
payroll
1 242
990
4 602
-
chamber of commerce
165
132
613
-
health
1 564
1 248
3 657
-
other
1 966
1 567
6 803
-
total
12 073
9 662
32 140
-
Corporate
132 040
142 835
150 217
-
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.

33 011
35 709
37 554
-
total
33 011
35 709
37 554
-
Dividends
99 029
107 126
-
-
withholding
27 234
29 459
-
-
total
27 234
29 459
-
-
Income
185 500
185 500
185 500
185 500
Total tax
84 525
83 241
136 859
90 458
After tax
100 975
102 259
48 641
95 042
Living cost
29 181
29 181
29 181
29 181
Free-cash
71 794
73 078
19 460
65 861

Estimated living cost  is ₽29181 per week

₽19462
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2489
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽479
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.
₽6750
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Brussels , Belgium
₽71645
₽32905
₽50482
₽61047
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
-
-
-
185 500
social contributions
-
-
-
20 647
communal

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

-
-
-
9 891
national
-
-
-
74 285
total
-
-
-
104 823
Employee

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

59 238
-
143 676
-
health

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

2 783
-
6 751
-
pensions

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

4 443
-
10 776
-
communal

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

3 090
-
7 493
-
national
18 212
-
54 307
-
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.

515
-
1 249
-
total
29 043
-
80 576
-
Employer

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

59 238
-
143 676
-
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.

770
-
1 867
-
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.

864
-
2 098
-
surtax
6 717
-
16 294
-
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.

3 643
-
8 835
-
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.

5 249
-
12 730
-
total
17 243
-
41 824
-
Corporate
109 019
185 500
-
-
surtax
435
794
-
-
income
21 804
39 651
-
-
total
22 239
40 445
-
-
Dividends
86 780
145 056
-
-
withholding

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

25 733
43 215
-
-
total
25 733
43 215
-
-
Income
185 500
185 500
185 500
185 500
Total tax
94 258
83 660
122 400
104 823
After tax
91 242
101 840
63 100
80 677
Living cost
30 195
30 195
30 195
30 195
Free-cash
61 047
71 645
32 905
50 482

Estimated living cost  is ₽30195 per week

₽19450
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2640
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽473
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7633
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Sofia , Bulgaria
₽144381
₽143450
₽135743
₽139345
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
-
-
-
185 500
unemployment
-
-
-
116
health
-
-
-
3 321
pensions

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

-
-
-
4 274
income
-
-
-
27 825
total
-
-
-
35 536
Employee
18 831
-
179 835
-
accident

We are using the highest rate at 1.1%.

207
-
318
-
health
866
-
1 328
-
pensions

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

1 653
-
2 535
-
income
1 883
-
17 983
-
total
4 609
-
22 164
-
Employer
18 831
-
179 835
-
accident

We are using the highest rate at 1.1%.

207
-
318
-
unemployment
113
-
173
-
health
1 299
-
1 992
-
pensions

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

2 075
-
3 182
-
total
3 694
-
5 665
-
Corporate
162 975
185 500
-
-
income
16 297
18 550
-
-
total
16 297
18 550
-
-
Dividends
146 677
166 950
-
-
withholding
7 334
8 348
-
-
total
7 334
8 348
-
-
Income
185 500
185 500
185 500
185 500
Total tax
31 934
26 898
27 829
35 536
After tax
153 566
158 602
157 671
149 964
Living cost
14 221
14 221
14 221
14 221
Free-cash
139 345
144 381
143 450
135 743

Estimated living cost  is ₽14221 per week

₽9406
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽814
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽339
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.
₽3662
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Varna , Bulgaria
₽147763
₽146832
₽139125
₽143923
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
-
-
-
185 500
unemployment
-
-
-
116
health
-
-
-
3 321
pensions

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

-
-
-
4 274
income
-
-
-
27 825
total
-
-
-
35 536
Employee
14 352
-
179 835
-
accident

We are using the highest rate at 1.1%.

158
-
318
-
health
660
-
1 328
-
pensions

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

1 260
-
2 535
-
income
1 435
-
17 983
-
total
3 513
-
22 164
-
Employer
14 352
-
179 835
-
accident

We are using the highest rate at 1.1%.

158
-
318
-
unemployment
86
-
173
-
health
991
-
1 992
-
pensions

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

1 582
-
3 182
-
total
2 817
-
5 665
-
Corporate
168 332
185 500
-
-
income
16 833
18 550
-
-
total
16 833
18 550
-
-
Dividends
151 498
166 950
-
-
withholding
7 575
8 348
-
-
total
7 575
8 348
-
-
Income
185 500
185 500
185 500
185 500
Total tax
30 738
26 898
27 829
35 536
After tax
154 762
158 602
157 671
149 964
Living cost
10 839
10 839
10 839
10 839
Free-cash
143 923
147 763
146 832
139 125

Estimated living cost  is ₽10839 per week

₽6328
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽774
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽287
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.
₽3450
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Larnaca , Cyprus
₽116020
₽104105
₽105631
₽111513
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
-
-
-
185 500
social contributions
-
-
-
13 399
health
-
-
-
4 730
income
-
-
-
42 566
total
-
-
-
60 695
Employee
63 681
63 681
175 131
-
health
493
1 083
2 977
-
social contributions
2 408
5 285
7 129
-
income
6 934
5 895
41 745
-
total
9 835
12 263
51 851
-
Employer
63 681
63 681
175 131
-
social contributions
2 408
5 285
7 129
-
health
536
1 179
3 241
-
total
2 944
6 464
10 370
-
Corporate
153 548
115 356
-
-
income
19 194
14 419
-
-
total
19 194
14 419
-
-
Dividends
134 354
100 936
-
-
withholding
22 840
17 160
-
-
total
22 840
17 160
-
-
Income
185 500
185 500
185 500
185 500
Total tax
54 813
50 306
62 221
60 695
After tax
130 687
135 194
123 279
124 805
Living cost
19 174
19 174
19 174
19 174
Free-cash
111 513
116 020
104 105
105 631

Estimated living cost  is ₽19174 per week

₽11491
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1881
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽424
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.
₽5378
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Limassol , Cyprus
₽108333
₽96418
₽97944
₽104900
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
-
-
-
185 500
social contributions
-
-
-
13 399
health
-
-
-
4 730
income
-
-
-
42 566
total
-
-
-
60 695
Employee
63 681
63 681
175 131
-
health
633
1 083
2 977
-
social contributions
3 094
5 285
7 129
-
income
6 687
5 895
41 745
-
total
10 414
12 263
51 851
-
Employer
63 681
63 681
175 131
-
social contributions
3 094
5 285
7 129
-
health
690
1 179
3 241
-
total
3 784
6 464
10 370
-
Corporate
144 440
115 356
-
-
income
18 056
14 419
-
-
total
18 056
14 419
-
-
Dividends
126 384
100 936
-
-
withholding
21 485
17 160
-
-
total
21 485
17 160
-
-
Income
185 500
185 500
185 500
185 500
Total tax
53 739
50 306
62 221
60 695
After tax
131 761
135 194
123 279
124 805
Living cost
26 861
26 861
26 861
26 861
Free-cash
104 900
108 333
96 418
97 944

Estimated living cost  is ₽26861 per week

₽18362
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2098
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽451
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.
₽5950
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Brno , Czech Republic
₽108264
₽82384
₽90580
₽101323
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
-
-
-
185 500
social contributions
-
-
-
27 992
health
-
-
-
25 043
solidarity contribution
-
-
-
2 562
income
-
-
-
19 870
total
-
-
-
75 467
Employee
28 608
-
148 196
-
health
3 862
-
20 007
-
social contributions
1 859
-
6 231
-
solidarity contribution
-
-
1 827
-
income
3 433
-
18 294
-
total
9 154
-
46 359
-
Employer
28 608
-
148 196
-
social contributions
7 152
-
23 966
-
health
2 575
-
13 338
-
total
9 727
-
37 304
-
Corporate
147 166
185 500
-
-
income
27 962
35 245
-
-
total
27 962
35 245
-
-
Dividends
119 204
150 255
-
-
withholding
17 881
22 538
-
-
total
17 881
22 538
-
-
Income
185 500
185 500
185 500
185 500
Total tax
64 724
57 783
83 663
75 467
After tax
120 776
127 717
101 837
110 033
Living cost
19 453
19 453
19 453
19 453
Free-cash
101 323
108 264
82 384
90 580

Estimated living cost  is ₽19453 per week

₽13512
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1384
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽383
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.
₽4174
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Prague , Czech Republic
₽103746
₽77866
₽86062
₽95194
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
-
-
-
185 500
social contributions
-
-
-
27 992
health
-
-
-
25 043
solidarity contribution
-
-
-
2 562
income
-
-
-
19 870
total
-
-
-
75 467
Employee
35 252
-
148 196
-
health
4 759
-
20 007
-
social contributions
2 291
-
6 231
-
solidarity contribution
-
-
1 827
-
income
4 230
-
18 294
-
total
11 280
-
46 359
-
Employer
35 252
-
148 196
-
social contributions
8 813
-
23 966
-
health
3 173
-
13 338
-
total
11 986
-
37 304
-
Corporate
138 262
185 500
-
-
income
26 270
35 245
-
-
total
26 270
35 245
-
-
Dividends
111 992
150 255
-
-
withholding
16 799
22 538
-
-
total
16 799
22 538
-
-
Income
185 500
185 500
185 500
185 500
Total tax
66 335
57 783
83 663
75 467
After tax
119 165
127 717
101 837
110 033
Living cost
23 971
23 971
23 971
23 971
Free-cash
95 194
103 746
77 866
86 062

Estimated living cost  is ₽23971 per week

₽17827
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1328
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽415
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.
₽4402
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Copenhagen , Denmark
₽4529
₽4529
₽67138
₽2579
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
-
-
-
185 500
labour market
-
-
-
14 782
municipal
-
-
-
39 804
pensions
-
-
-
720
national
-
-
-
23 054
total
-
-
-
78 360
Employee
168 840
168 840
168 840
-
municipal
35 953
35 953
35 953
-
pensions
240
240
240
-
national
20 627
20 627
20 627
-
labour market
13 488
13 488
13 488
-
total
70 308
70 308
70 308
-
Employer
168 840
168 840
168 840
-
labour market
13 507
13 507
13 507
-
national
20 663
20 663
20 663
-
municipal
36 011
36 011
36 011
-
pensions
480
480
480
-
total
70 661
70 661
70 661
-
Corporate
4 529
-
-
-
income
996
-
-
-
total
996
-
-
-
Dividends
3 533
-
-
-
withholding
954
-
-
-
total
954
-
-
-
Income
185 500
185 500
185 500
185 500
Total tax
142 919
140 969
140 969
78 360
After tax
42 581
44 531
44 531
107 140
Living cost
40 002
40 002
40 002
40 002
Free-cash
2 579
4 529
4 529
67 138

Estimated living cost  is ₽40002 per week

₽27378
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3539
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽615
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.
₽8470
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Tallinn , Estonia
₽128397
₽86917
₽79424
₽123250
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
-
-
-
185 500
health
-
-
-
24 116
pensions
-
-
-
37 100
income
-
-
-
24 857
total
-
-
-
86 073
Employee
23 493
-
138 639
-
pensions
470
-
2 772
-
unemployment
376
-
2 217
-
income
2 645
-
26 729
-
total
3 491
-
31 718
-
Employer
23 493
-
138 639
-
pensions
4 699
-
27 729
-
unemployment
189
-
1 110
-
health
3 054
-
18 023
-
total
7 942
-
46 862
-
Corporate
154 066
185 500
-
-
income
30 814
37 100
-
-
total
30 814
37 100
-
-
Dividends
123 252
148 400
-
-
total
-
-
-
-
Income
185 500
185 500
185 500
185 500
Total tax
42 247
37 100
78 580
86 073
After tax
143 253
148 400
106 920
99 427
Living cost
20 003
20 003
20 003
20 003
Free-cash
123 250
128 397
86 917
79 424

Estimated living cost  is ₽20003 per week

₽13720
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1191
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.
₽4690
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Helsinki , Finland
₽81981
₽60847
₽82094
₽84540
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

-
-
-
185 500
health
-
-
-
2 511
municipal
-
-
-
32 938
national
-
-
-
36 162
total
-
-
-
71 611
Employee
43 571
-
156 054
-
health
325
-
2 057
-
municipal
7 136
-
25 401
-
pensions
2 940
-
10 534
-
national
720
-
23 079
-
unemployment
654
-
2 340
-
total
11 775
-
63 411
-
Employer
43 571
-
156 054
-
accident
44
-
156
-
unemployment
283
-
1 014
-
health
335
-
1 202
-
pensions
7 559
-
27 075
-
total
8 221
-
29 447
-
Corporate
133 709
185 500
-
-
income
26 742
37 100
-
-
total
26 742
37 100
-
-
Dividends

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

80 225
111 300
-
-
municipal
14 441
20 034
-
-
national
7 986
14 590
-
-
total
22 427
34 624
-
-
Income
185 500
185 500
185 500
185 500
Total tax
69 165
71 724
92 858
71 611
After tax
116 335
113 776
92 642
113 889
Living cost
31 795
31 795
31 795
31 795
Free-cash
84 540
81 981
60 847
82 094

Estimated living cost  is ₽31795 per week

₽20768
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3058
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽506
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.
₽7463
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Marseille , France
₽67966
₽70672
₽76053
₽72568
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
-
-
-
185 500
social contributions
-
-
-
5 285
health
-
-
-
9 081
pensions
-
-
-
29 299
other
-
-
-
5 750
income
-
-
-
34 506
surtax
-
-
-
-
total
-
-
-
83 921
Employee
31 638
-
141 528
-
income
1 631
-
30 615
-
social contributions
902
-
4 033
-
pensions
3 578
-
10 685
-
surtax
-
-
-
-
total
6 111
-
45 333
-
Employer
31 638
-
141 528
-
pensions
5 199
-
17 838
-
social contributions
94
-
424
-
unemployment
1 281
-
5 731
-
health
2 214
-
14 095
-
other
1 092
-
5 881
-
total
9 880
-
43 969
-
Corporate
143 981
185 500
-
-
surtax
-
-
-
-
income
40 315
51 940
-
-
total
40 315
51 940
-
-
Dividends
103 666
133 560
-
-
surtax
-
-
-
-
withholding
13 269
17 095
-
-
social contributions
17 831
22 973
-
-
total
31 100
40 068
-
-
Income
185 500
185 500
185 500
185 500
Total tax
87 406
92 008
89 302
83 921
After tax
98 094
93 492
96 198
101 579
Living cost
25 526
25 526
25 526
25 526
Free-cash
72 568
67 966
70 672
76 053

Estimated living cost  is ₽25526 per week

₽14804
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2593
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽484
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7646
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Nice , France
₽65158
₽67864
₽73245
₽70047
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
-
-
-
185 500
social contributions
-
-
-
5 285
health
-
-
-
9 081
pensions
-
-
-
29 299
other
-
-
-
5 750
income
-
-
-
34 506
surtax
-
-
-
-
total
-
-
-
83 921
Employee
35 443
-
141 528
-
income
2 092
-
30 615
-
social contributions
1 011
-
4 033
-
pensions
4 007
-
10 685
-
surtax
-
-
-
-
total
7 110
-
45 333
-
Employer
35 443
-
141 528
-
pensions
5 823
-
17 838
-
social contributions
107
-
424
-
unemployment
1 435
-
5 731
-
health
2 482
-
14 095
-
other
1 223
-
5 881
-
total
11 070
-
43 969
-
Corporate
138 988
185 500
-
-
surtax
-
-
-
-
income
38 917
51 940
-
-
total
38 917
51 940
-
-
Dividends
100 071
133 560
-
-
surtax
-
-
-
-
withholding
12 810
17 095
-
-
social contributions
17 212
22 973
-
-
total
30 022
40 068
-
-
Income
185 500
185 500
185 500
185 500
Total tax
87 119
92 008
89 302
83 921
After tax
98 381
93 492
96 198
101 579
Living cost
28 334
28 334
28 334
28 334
Free-cash
70 047
65 158
67 864
73 245

Estimated living cost  is ₽28334 per week

₽17866
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2304
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽482
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.
₽7683
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Paris , France
₽53494
₽56200
₽61581
₽59186
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
-
-
-
185 500
social contributions
-
-
-
5 285
health
-
-
-
9 081
pensions
-
-
-
29 299
other
-
-
-
5 750
income
-
-
-
34 506
surtax
-
-
-
-
total
-
-
-
83 921
Employee
51 868
-
141 528
-
income
4 526
-
30 615
-
social contributions
1 477
-
4 033
-
pensions
5 867
-
10 685
-
surtax
-
-
-
-
total
11 870
-
45 333
-
Employer
51 868
-
141 528
-
pensions
8 523
-
17 838
-
social contributions
156
-
424
-
unemployment
2 101
-
5 731
-
health
3 630
-
14 095
-
other
1 790
-
5 881
-
total
16 200
-
43 969
-
Corporate
117 432
185 500
-
-
surtax
-
-
-
-
income
32 880
51 940
-
-
total
32 880
51 940
-
-
Dividends
84 552
133 560
-
-
surtax
-
-
-
-
withholding
10 823
17 095
-
-
social contributions
14 543
22 973
-
-
total
25 366
40 068
-
-
Income
185 500
185 500
185 500
185 500
Total tax
86 316
92 008
89 302
83 921
After tax
99 184
93 492
96 198
101 579
Living cost
39 998
39 998
39 998
39 998
Free-cash
59 186
53 494
56 200
61 581

Estimated living cost  is ₽39998 per week

₽27070
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3272
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.
₽9107
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Batumi , Georgia
₽170391
₽142566
₽177811
₽169298
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%.

-
-
-
185 500
microenterprise

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

-
-
-
1 855
total
-
-
-
1 855
Employee
7 292
-
185 500
-
income
1 458
-
37 100
-
total
1 458
-
37 100
-
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%.

178 208
185 500
-
-
total
-
-
-
-
Dividends
178 208
185 500
-
-
withholding
8 910
9 275
-
-
total
8 910
9 275
-
-
Income
185 500
185 500
185 500
185 500
Total tax
10 368
9 275
37 100
1 855
After tax
175 132
176 225
148 400
183 645
Living cost
5 834
5 834
5 834
5 834
Free-cash
169 298
170 391
142 566
177 811

Estimated living cost  is ₽5834 per week

₽3615
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽485
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽160
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.
₽1573
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Tbilisi , Georgia
₽167134
₽139309
₽174554
₽165429
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%.

-
-
-
185 500
microenterprise

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

-
-
-
1 855
total
-
-
-
1 855
Employee
11 364
-
185 500
-
income
2 273
-
37 100
-
total
2 273
-
37 100
-
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%.

174 136
185 500
-
-
total
-
-
-
-
Dividends
174 136
185 500
-
-
withholding
8 707
9 275
-
-
total
8 707
9 275
-
-
Income
185 500
185 500
185 500
185 500
Total tax
10 980
9 275
37 100
1 855
After tax
174 520
176 225
148 400
183 645
Living cost
9 091
9 091
9 091
9 091
Free-cash
165 429
167 134
139 309
174 554

Estimated living cost  is ₽9091 per week

₽6152
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽382
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽305
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.
₽2252
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Berlin , Germany
₽63428
₽82739
₽61645
₽74261
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.

-
-
-
185 500
health

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

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

-
-
-
5 658
trade
-
-
-
21 094
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.

-
-
-
61 734
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.

-
-
-
3 396
total
-
-
-
91 882
Employee

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

41 205
-
185 500
-
health

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

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

5 658
-
5 658
-
surtax

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

187
-
3 396
-
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.

3 388
-
61 734
-
total
9 233
-
70 788
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
144 295
185 500
-
-
trade
20 707
26 619
-
-
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.

1 190
1 531
-
-
chamber of commerce
338
398
-
-
income
21 644
27 825
-
-
total
43 879
56 373
-
-
Dividends
100 416
129 128
-
-
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.

1 364
1 759
-
-
withholding
24 790
31 967
-
-
total
26 154
33 726
-
-
Income
185 500
185 500
185 500
185 500
Total tax
79 266
90 099
70 788
91 882
After tax
106 234
95 401
114 712
93 618
Living cost
31 973
31 973
31 973
31 973
Free-cash
74 261
63 428
82 739
61 645

Estimated living cost  is ₽31973 per week

₽22055
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3440
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽464
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6013
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Dresden , Germany
₽68408
₽89628
₽66476
₽77569
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.

-
-
-
185 500
health

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

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

-
-
-
5 658
trade
-
-
-
23 152
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.

-
-
-
61 734
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.

-
-
-
3 396
total
-
-
-
93 940
Employee

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

31 675
-
185 500
-
health

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

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

5 658
-
5 658
-
surtax

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

49
-
3 396
-
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.

885
-
61 734
-
total
6 592
-
70 788
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
153 825
185 500
-
-
trade
24 227
29 217
-
-
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.

1 270
1 531
-
-
chamber of commerce
347
393
-
-
income
23 074
27 825
-
-
total
48 918
58 966
-
-
Dividends
104 907
126 535
-
-
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.

1 425
1 722
-
-
withholding
25 912
31 320
-
-
total
27 337
33 042
-
-
Income
185 500
185 500
185 500
185 500
Total tax
82 847
92 008
70 788
93 940
After tax
102 653
93 492
114 712
91 560
Living cost
25 084
25 084
25 084
25 084
Free-cash
77 569
68 408
89 628
66 476

Estimated living cost  is ₽25084 per week

₽15779
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2925
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽468
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.
₽5912
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Hamburg , Germany
₽60005
₽82179
₽57997
₽71644
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.

-
-
-
185 500
health

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

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

-
-
-
5 658
trade
-
-
-
24 182
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.

-
-
-
61 734
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.

-
-
-
3 396
total
-
-
-
94 970
Employee

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

41 997
-
185 500
-
health

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

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

5 658
-
5 658
-
surtax

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

198
-
3 396
-
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.

3 608
-
61 734
-
total
9 464
-
70 788
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
143 503
185 500
-
-
trade
23 606
30 515
-
-
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.

1 183
1 531
-
-
chamber of commerce
330
390
-
-
income
21 526
27 825
-
-
total
46 645
60 261
-
-
Dividends
96 857
125 240
-
-
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.

1 314
1 705
-
-
withholding
23 900
30 996
-
-
total
25 214
32 701
-
-
Income
185 500
185 500
185 500
185 500
Total tax
81 323
92 962
70 788
94 970
After tax
104 177
92 538
114 712
90 530
Living cost
32 533
32 533
32 533
32 533
Free-cash
71 644
60 005
82 179
57 997

Estimated living cost  is ₽32533 per week

₽21758
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3431
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽486
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.
₽6858
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Munich , Germany
₽53648
₽76774
₽51565
₽67075
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.

-
-
-
185 500
health

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

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

-
-
-
5 658
trade
-
-
-
25 209
income

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

-
-
-
61 734
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.

-
-
-
3 396
total
-
-
-
95 997
Employee

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

49 770
-
185 500
-
health

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

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

5 658
-
5 658
-
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.

322
-
3 396
-
income

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

5 853
-
61 734
-
total
11 833
-
70 788
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
135 730
185 500
-
-
trade
23 278
31 813
-
-
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.

1 121
1 531
-
-
chamber of commerce
317
387
-
-
income
20 360
27 825
-
-
total
45 076
61 556
-
-
Dividends
90 654
123 945
-
-
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.

1 229
1 686
-
-
withholding
22 349
30 672
-
-
total
23 578
32 358
-
-
Income
185 500
185 500
185 500
185 500
Total tax
80 487
93 914
70 788
95 997
After tax
105 013
91 586
114 712
89 503
Living cost
37 938
37 938
37 938
37 938
Free-cash
67 075
53 648
76 774
51 565

Estimated living cost  is ₽37938 per week

₽27708
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3035
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽493
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.
₽6703
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Athens , Greece
₽98078
₽63594
₽68656
₽95445
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
-
-
-
185 500
unemployment
-
-
-
189
health
-
-
-
7 847
pensions
-
-
-
22 106
other
-
-
-
-
income
-
-
-
58 282
surtax
-
-
-
9 819
total
-
-
-
98 243
Employee
27 889
-
162 235
-
health
712
-
2 818
-
pensions
1 861
-
7 372
-
surtax
99
-
8 829
-
other
-
-
-
-
unemployment
1 941
-
7 693
-
income
4 675
-
53 328
-
total
9 288
-
80 040
-
Employer
27 889
-
162 235
-
pensions
3 718
-
14 733
-
unemployment
885
-
3 503
-
health
1 268
-
5 029
-
other
-
-
-
-
total
5 871
-
23 265
-
Corporate
151 740
185 500
-
-
income
39 453
48 230
-
-
total
39 453
48 230
-
-
Dividends
112 287
137 270
-
-
withholding
16 842
20 591
-
-
total
16 842
20 591
-
-
Income
185 500
185 500
185 500
185 500
Total tax
71 454
68 821
103 305
98 243
After tax
114 046
116 679
82 195
87 257
Living cost
18 601
18 601
18 601
18 601
Free-cash
95 445
98 078
63 594
68 656

Estimated living cost  is ₽18601 per week

₽11230
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1617
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽432
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.
₽5323
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Thessaloniki , Greece
₽98405
₽63921
₽68983
₽95828
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
-
-
-
185 500
unemployment
-
-
-
189
health
-
-
-
7 847
pensions
-
-
-
22 106
other
-
-
-
-
income
-
-
-
58 282
surtax
-
-
-
9 819
total
-
-
-
98 243
Employee
27 386
-
162 235
-
health
699
-
2 818
-
pensions
1 826
-
7 372
-
surtax
90
-
8 829
-
other
-
-
-
-
unemployment
1 906
-
7 693
-
income
4 591
-
53 328
-
total
9 112
-
80 040
-
Employer
27 386
-
162 235
-
pensions
3 651
-
14 733
-
unemployment
868
-
3 503
-
health
1 246
-
5 029
-
other
-
-
-
-
total
5 765
-
23 265
-
Corporate
152 349
185 500
-
-
income
39 611
48 230
-
-
total
39 611
48 230
-
-
Dividends
112 738
137 270
-
-
withholding
16 910
20 591
-
-
total
16 910
20 591
-
-
Income
185 500
185 500
185 500
185 500
Total tax
71 398
68 821
103 305
98 243
After tax
114 102
116 679
82 195
87 257
Living cost
18 274
18 274
18 274
18 274
Free-cash
95 828
98 405
63 921
68 983

Estimated living cost  is ₽18274 per week

₽11174
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1686
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽421
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.
₽4993
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Budapest , Hungary
₽87758
₽91145
₽112115
₽88099
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
-
-
-
185 500
unemployment
-
-
-
2 782
health
-
-
-
12 985
pensions
-
-
-
18 550
income
-
-
-
22 677
total
-
-
-
56 994
Employee

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

The minimum wage is 138,000 HUF per month.

23 661
9 417
155 230
-
health
1 656
659
10 866
-
pensions
2 366
942
15 523
-
unemployment
355
141
2 328
-
income
2 893
1 151
18 977
-
total
7 270
2 893
47 694
-
Employer

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

The minimum wage is 138,000 HUF per month.

23 661
9 417
155 230
-
pensions
4 614
1 836
30 270
-
total
4 614
1 836
30 270
-
Corporate
157 225
174 247
-
-
income
14 150
15 682
-
-
total
14 150
15 682
-
-
Dividends
143 075
158 565
-
-
withholding
27 184
30 127
-
-
social contributions
27 792
30 813
-
-
total
54 976
60 940
-
-
Income
185 500
185 500
185 500
185 500
Total tax
81 010
81 351
77 964
56 994
After tax
104 490
104 149
107 536
128 506
Living cost
16 391
16 391
16 391
16 391
Free-cash
88 099
87 758
91 145
112 115

Estimated living cost  is ₽16391 per week

₽11186
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1341
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽328
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.
₽3537
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Reykjavik , Iceland
₽73822
₽64780
₽63784
₽73124
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
-
-
-
185 500
social contributions
-
-
-
1 994
municipal
-
-
-
20 603
pensions
-
-
-
22 260
national
-
-
-
34 929
total
-
-
-
79 786
Employee
65 000
-
160 363
-
municipal
8 029
-
21 321
-
pensions
2 600
-
6 415
-
national
12 441
-
36 501
-
total
23 070
-
64 237
-
Employer
65 000
-
160 363
-
social contributions
699
-
1 724
-
pensions
5 200
-
12 829
-
total
5 899
-
14 553
-
Corporate
110 312
185 500
-
-
income

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

22 062
37 100
-
-
total
22 062
37 100
-
-
Dividends
88 249
148 400
-
-
withholding
19 415
32 648
-
-
total
19 415
32 648
-
-
Income
185 500
185 500
185 500
185 500
Total tax
70 446
69 748
78 790
79 786
After tax
115 054
115 752
106 710
105 714
Living cost
41 930
41 930
41 930
41 930
Free-cash
73 124
73 822
64 780
63 784

Estimated living cost  is ₽41930 per week

₽28500
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.
₽628
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8905
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Dublin , Ireland
₽82676
₽45947
₽45947
₽84502
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
-
-
-
185 500
social contributions
-
-
-
31 866
income
-
-
-
60 512
total
-
-
-
92 378
Employee
64 780
-
185 500
-
social contributions
5 382
-
31 866
-
income
12 224
-
60 512
-
total
17 606
-
92 378
-
Employer
64 780
-
185 500
-
total
-
-
-
-
Corporate
120 720
185 500
-
-
income
15 090
23 187
-
-
total
15 090
23 187
-
-
Dividends
105 630
162 313
-
-
withholding
21 127
32 462
-
-
total
21 127
32 462
-
-
Income
185 500
185 500
185 500
185 500
Total tax
53 823
55 649
92 378
92 378
After tax
131 677
129 851
93 122
93 122
Living cost
47 175
47 175
47 175
47 175
Free-cash
84 502
82 676
45 947
45 947

Estimated living cost  is ₽47175 per week

₽35890
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3844
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽451
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.
₽6990
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Milan , Italy
₽64028
₽47383
₽54405
₽59704
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
-
-
-
185 500
regional
-
-
-
2 342
social contributions
-
-
-
41 448
municipal
-
-
-
1 152
national
-
-
-
51 208
total
-
-
-
96 150
Employee
73 601
-
185 500
-
regional
694
-
2 117
-
municipal
390
-
1 050
-
social contributions
24 818
-
54 340
-
national
12 753
-
45 665
-
total
38 655
-
103 172
-
Employer
73 601
-
185 500
-
total
-
-
-
-
Corporate
111 899
185 500
-
-
nationa
26 856
44 519
-
-
municipal
4 364
7 234
-
-
total
31 220
51 753
-
-
Dividends
80 679
133 747
-
-
withholding
20 976
34 774
-
-
total
20 976
34 774
-
-
Income
185 500
185 500
185 500
185 500
Total tax
90 851
86 527
103 172
96 150
After tax
94 649
98 973
82 328
89 350
Living cost
34 945
34 945
34 945
34 945
Free-cash
59 704
64 028
47 383
54 405

Estimated living cost  is ₽34945 per week

₽24359
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2291
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.
₽7757
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Naples , Italy
₽75195
₽59474
₽66460
₽73355
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
-
-
-
185 500
regional
-
-
-
2 924
social contributions
-
-
-
41 448
municipal
-
-
-
1 152
national
-
-
-
51 208
total
-
-
-
96 732
Employee
45 939
-
185 500
-
regional
618
-
2 663
-
municipal
244
-
1 050
-
social contributions
15 491
-
54 340
-
national
7 278
-
45 665
-
total
23 631
-
103 718
-
Employer
45 939
-
185 500
-
total
-
-
-
-
Corporate
139 561
185 500
-
- </