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
₽ 188500
per

Your estimated
City
free-cash

Andorra , Andorra
₽144757
₽117471
₽112462
₽141974
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
-
-
-
188 500
social contributions
-
-
-
41 469
income
-
-
-
9 675
total
-
-
-
51 144
Employee
26 624
-
163 204
-
social contributions
1 730
-
10 608
-
income
-
-
10 231
-
total
1 730
-
20 839
-
Employer
26 624
-
163 204
-
social contributions
4 127
-
25 296
-
total
4 127
-
25 296
-
Corporate
157 749
188 500
-
-
income
15 775
18 849
-
-
total
15 775
18 849
-
-
Dividends
141 974
169 651
-
-
total
-
-
-
-
Income
188 500
188 500
188 500
188 500
Total tax
21 632
18 849
46 135
51 144
After tax
166 868
169 651
142 365
137 356
Living cost
24 894
24 894
24 894
24 894
Free-cash
141 974
144 757
117 471
112 462

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
₽77556
₽23016
₽70273
₽77149
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
-
-
-
188 500
chamber of commerce
-
-
-
754
unemployment
-
-
-
5 079
health
-
-
-
7 401
pensions
-
-
-
17 899
income
-
-
-
60 673
surtax
-
-
-
-
total
-
-
-
91 806
Employee
36 201
33 003
156 308
-
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
51 059
-
total
9 779
8 411
68 580
-
Employer
36 201
33 003
156 308
-
pensions
4 543
4 143
12 142
-
accident
470
429
1 257
-
unemployment
1 086
990
2 903
-
surtax
-
-
-
-
payroll
1 086
990
4 690
-
chamber of commerce
145
132
625
-
health
1 369
1 248
3 657
-
other
1 719
1 567
6 918
-
total
10 418
9 499
32 192
-
Corporate
141 881
145 999
153 165
-
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.

35 470
36 500
38 291
-
total
35 470
36 500
38 291
-
Dividends
106 411
109 499
-
-
withholding
29 263
30 113
-
-
total
29 263
30 113
-
-
Income
188 500
188 500
188 500
188 500
Total tax
84 930
84 523
139 063
91 806
After tax
103 570
103 977
49 437
96 694
Living cost
26 421
26 421
26 421
26 421
Free-cash
77 149
77 556
23 016
70 273

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
₽74709
₽20216
₽67350
₽73428
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
-
-
-
188 500
chamber of commerce
-
-
-
754
unemployment
-
-
-
5 079
health
-
-
-
7 401
pensions
-
-
-
17 899
income
-
-
-
60 673
surtax
-
-
-
163
total
-
-
-
91 969
Employee
41 387
33 003
156 157
-
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
50 986
-
total
12 207
8 411
68 507
-
Employer
41 387
33 003
156 157
-
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
4 685
-
chamber of commerce
165
132
624
-
health
1 564
1 248
3 657
-
other
1 966
1 567
6 912
-
total
12 073
9 662
32 343
-
Corporate
135 040
145 835
153 014
-
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.

33 760
36 459
38 253
-
total
33 760
36 459
38 253
-
Dividends
101 280
109 376
-
-
withholding
27 851
30 078
-
-
total
27 851
30 078
-
-
Income
188 500
188 500
188 500
188 500
Total tax
85 891
84 610
139 103
91 969
After tax
102 609
103 890
49 397
96 531
Living cost
29 181
29 181
29 181
29 181
Free-cash
73 428
74 709
20 216
67 350

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
₽73125
₽33795
₽51803
₽62719
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
-
-
-
188 500
social contributions
-
-
-
20 647
communal

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

-
-
-
10 071
national
-
-
-
75 784
total
-
-
-
106 502
Employee

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

59 238
-
145 999
-
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
-
6 861
-
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
-
10 951
-
communal

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

3 090
-
7 614
-
national
18 212
-
55 316
-
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
-
1 270
-
total
29 043
-
82 012
-
Employer

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

59 238
-
145 999
-
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
-
1 898
-
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
-
2 131
-
surtax
6 717
-
16 555
-
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
-
8 978
-
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
-
12 936
-
total
17 243
-
42 498
-
Corporate
112 019
188 500
-
-
surtax
448
811
-
-
income
22 404
40 521
-
-
total
22 852
41 332
-
-
Dividends
89 167
147 168
-
-
withholding

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

26 448
43 848
-
-
total
26 448
43 848
-
-
Income
188 500
188 500
188 500
188 500
Total tax
95 586
85 180
124 510
106 502
After tax
92 914
103 320
63 990
81 998
Living cost
30 195
30 195
30 195
30 195
Free-cash
62 719
73 125
33 795
51 803

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
₽146947
₽146150
₽138293
₽141911
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
-
-
-
188 500
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
-
-
-
28 275
total
-
-
-
35 986
Employee
18 831
-
182 835
-
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
-
18 283
-
total
4 609
-
22 464
-
Employer
18 831
-
182 835
-
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
165 975
188 500
-
-
income
16 597
18 850
-
-
total
16 597
18 850
-
-
Dividends
149 377
169 650
-
-
withholding
7 468
8 482
-
-
total
7 468
8 482
-
-
Income
188 500
188 500
188 500
188 500
Total tax
32 368
27 332
28 129
35 986
After tax
156 132
161 168
160 371
152 514
Living cost
14 221
14 221
14 221
14 221
Free-cash
141 911
146 947
146 150
138 293

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
₽150329
₽149532
₽141675
₽146488
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
-
-
-
188 500
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
-
-
-
28 275
total
-
-
-
35 986
Employee
14 352
-
182 835
-
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
-
18 283
-
total
3 513
-
22 464
-
Employer
14 352
-
182 835
-
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
171 332
188 500
-
-
income
17 133
18 850
-
-
total
17 133
18 850
-
-
Dividends
154 199
169 650
-
-
withholding
7 710
8 482
-
-
total
7 710
8 482
-
-
Income
188 500
188 500
188 500
188 500
Total tax
31 173
27 332
28 129
35 986
After tax
157 327
161 168
160 371
152 514
Living cost
10 839
10 839
10 839
10 839
Free-cash
146 488
150 329
149 532
141 675

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
₽118199
₽105988
₽107531
₽113692
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
-
-
-
188 500
social contributions
-
-
-
13 399
health
-
-
-
4 807
income
-
-
-
43 589
total
-
-
-
61 795
Employee
63 681
63 681
178 077
-
health
493
1 083
3 027
-
social contributions
2 408
5 285
7 129
-
income
6 934
5 895
42 759
-
total
9 835
12 263
52 915
-
Employer
63 681
63 681
178 077
-
social contributions
2 408
5 285
7 129
-
health
536
1 179
3 294
-
total
2 944
6 464
10 423
-
Corporate
156 548
118 356
-
-
income
19 569
14 795
-
-
total
19 569
14 795
-
-
Dividends
136 979
103 561
-
-
withholding
23 286
17 605
-
-
total
23 286
17 605
-
-
Income
188 500
188 500
188 500
188 500
Total tax
55 634
51 127
63 338
61 795
After tax
132 866
137 373
125 162
126 705
Living cost
19 174
19 174
19 174
19 174
Free-cash
113 692
118 199
105 988
107 531

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
₽110512
₽98301
₽99844
₽107080
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
-
-
-
188 500
social contributions
-
-
-
13 399
health
-
-
-
4 807
income
-
-
-
43 589
total
-
-
-
61 795
Employee
63 681
63 681
178 077
-
health
633
1 083
3 027
-
social contributions
3 094
5 285
7 129
-
income
6 687
5 895
42 759
-
total
10 414
12 263
52 915
-
Employer
63 681
63 681
178 077
-
social contributions
3 094
5 285
7 129
-
health
690
1 179
3 294
-
total
3 784
6 464
10 423
-
Corporate
147 440
118 356
-
-
income
18 430
14 795
-
-
total
18 430
14 795
-
-
Dividends
129 010
103 561
-
-
withholding
21 931
17 605
-
-
total
21 931
17 605
-
-
Income
188 500
188 500
188 500
188 500
Total tax
54 559
51 127
63 338
61 795
After tax
133 941
137 373
125 162
126 705
Living cost
26 861
26 861
26 861
26 861
Free-cash
107 080
110 512
98 301
99 844

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
₽110329
₽84243
₽92604
₽103390
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
-
-
-
188 500
social contributions
-
-
-
27 992
health
-
-
-
25 448
solidarity contribution
-
-
-
2 744
income
-
-
-
20 259
total
-
-
-
76 443
Employee
28 608
-
150 949
-
health
3 862
-
20 378
-
social contributions
1 859
-
6 231
-
solidarity contribution
-
-
1 993
-
income
3 433
-
18 651
-
total
9 154
-
47 253
-
Employer
28 608
-
150 949
-
social contributions
7 152
-
23 966
-
health
2 575
-
13 585
-
total
9 727
-
37 551
-
Corporate
150 166
188 500
-
-
income
28 531
35 815
-
-
total
28 531
35 815
-
-
Dividends
121 634
152 685
-
-
withholding
18 245
22 903
-
-
total
18 245
22 903
-
-
Income
188 500
188 500
188 500
188 500
Total tax
65 657
58 718
84 804
76 443
After tax
122 843
129 782
103 696
112 057
Living cost
19 453
19 453
19 453
19 453
Free-cash
103 390
110 329
84 243
92 604

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
₽105811
₽79725
₽88086
₽97260
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
-
-
-
188 500
social contributions
-
-
-
27 992
health
-
-
-
25 448
solidarity contribution
-
-
-
2 744
income
-
-
-
20 259
total
-
-
-
76 443
Employee
35 252
-
150 949
-
health
4 759
-
20 378
-
social contributions
2 291
-
6 231
-
solidarity contribution
-
-
1 993
-
income
4 230
-
18 651
-
total
11 280
-
47 253
-
Employer
35 252
-
150 949
-
social contributions
8 813
-
23 966
-
health
3 173
-
13 585
-
total
11 986
-
37 551
-
Corporate
141 262
188 500
-
-
income
26 840
35 815
-
-
total
26 840
35 815
-
-
Dividends
114 423
152 685
-
-
withholding
17 163
22 903
-
-
total
17 163
22 903
-
-
Income
188 500
188 500
188 500
188 500
Total tax
67 269
58 718
84 804
76 443
After tax
121 231
129 782
103 696
112 057
Living cost
23 971
23 971
23 971
23 971
Free-cash
97 260
105 811
79 725
88 086

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
₽7529
₽7529
₽68734
₽4287
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
-
-
-
188 500
labour market
-
-
-
15 022
municipal
-
-
-
40 518
pensions
-
-
-
720
national
-
-
-
23 504
total
-
-
-
79 764
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
7 529
-
-
-
income
1 656
-
-
-
total
1 656
-
-
-
Dividends
5 873
-
-
-
withholding
1 586
-
-
-
total
1 586
-
-
-
Income
188 500
188 500
188 500
188 500
Total tax
144 211
140 969
140 969
79 764
After tax
44 289
47 531
47 531
108 736
Living cost
40 002
40 002
40 002
40 002
Free-cash
4 287
7 529
7 529
68 734

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
₽130797
₽88645
₽81034
₽125652
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
-
-
-
188 500
health
-
-
-
24 505
pensions
-
-
-
37 700
income
-
-
-
25 258
total
-
-
-
87 463
Employee
23 493
-
140 882
-
pensions
470
-
2 818
-
unemployment
376
-
2 254
-
income
2 645
-
27 161
-
total
3 491
-
32 233
-
Employer
23 493
-
140 882
-
pensions
4 699
-
28 177
-
unemployment
189
-
1 127
-
health
3 054
-
18 315
-
total
7 942
-
47 619
-
Corporate
157 066
188 500
-
-
income
31 412
37 700
-
-
total
31 412
37 700
-
-
Dividends
125 653
150 800
-
-
total
-
-
-
-
Income
188 500
188 500
188 500
188 500
Total tax
42 845
37 700
79 852
87 463
After tax
145 655
150 800
108 648
101 037
Living cost
20 003
20 003
20 003
20 003
Free-cash
125 652
130 797
88 645
81 034

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
₽83675
₽62000
₽83592
₽86234
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

-
-
-
188 500
health
-
-
-
2 557
municipal
-
-
-
33 470
national
-
-
-
37 086
total
-
-
-
73 113
Employee
43 571
-
158 576
-
health
325
-
2 096
-
municipal
7 136
-
25 811
-
pensions
2 940
-
10 704
-
national
720
-
23 791
-
unemployment
654
-
2 379
-
total
11 775
-
64 781
-
Employer
43 571
-
158 576
-
accident
44
-
159
-
unemployment
283
-
1 031
-
health
335
-
1 221
-
pensions
7 559
-
27 513
-
total
8 221
-
29 924
-
Corporate
136 709
188 500
-
-
income
27 342
37 700
-
-
total
27 342
37 700
-
-
Dividends

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

82 025
113 100
-
-
municipal
14 765
20 358
-
-
national
8 368
14 972
-
-
total
23 133
35 330
-
-
Income
188 500
188 500
188 500
188 500
Total tax
70 471
73 030
94 705
73 113
After tax
118 029
115 470
93 795
115 387
Living cost
31 795
31 795
31 795
31 795
Free-cash
86 234
83 675
62 000
83 592

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
₽69479
₽71770
₽77434
₽74081
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
-
-
-
188 500
social contributions
-
-
-
5 370
health
-
-
-
9 302
pensions
-
-
-
29 549
other
-
-
-
5 843
income
-
-
-
35 476
surtax
-
-
-
-
total
-
-
-
85 540
Employee
31 638
-
143 685
-
income
1 631
-
31 388
-
social contributions
902
-
4 094
-
pensions
3 578
-
10 905
-
surtax
-
-
-
-
total
6 111
-
46 387
-
Employer
31 638
-
143 685
-
pensions
5 199
-
18 195
-
social contributions
94
-
431
-
unemployment
1 281
-
5 820
-
health
2 214
-
14 376
-
other
1 092
-
5 995
-
total
9 880
-
44 817
-
Corporate
146 981
188 500
-
-
surtax
-
-
-
-
income
41 155
52 779
-
-
total
41 155
52 779
-
-
Dividends
105 827
135 721
-
-
surtax
-
-
-
-
withholding
13 545
17 372
-
-
social contributions
18 202
23 344
-
-
total
31 747
40 716
-
-
Income
188 500
188 500
188 500
188 500
Total tax
88 893
93 495
91 204
85 540
After tax
99 607
95 005
97 296
102 960
Living cost
25 526
25 526
25 526
25 526
Free-cash
74 081
69 479
71 770
77 434

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
₽66671
₽68962
₽74626
₽71560
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
-
-
-
188 500
social contributions
-
-
-
5 370
health
-
-
-
9 302
pensions
-
-
-
29 549
other
-
-
-
5 843
income
-
-
-
35 476
surtax
-
-
-
-
total
-
-
-
85 540
Employee
35 443
-
143 685
-
income
2 092
-
31 388
-
social contributions
1 011
-
4 094
-
pensions
4 007
-
10 905
-
surtax
-
-
-
-
total
7 110
-
46 387
-
Employer
35 443
-
143 685
-
pensions
5 823
-
18 195
-
social contributions
107
-
431
-
unemployment
1 435
-
5 820
-
health
2 482
-
14 376
-
other
1 223
-
5 995
-
total
11 070
-
44 817
-
Corporate
141 988
188 500
-
-
surtax
-
-
-
-
income
39 756
52 779
-
-
total
39 756
52 779
-
-
Dividends
102 232
135 721
-
-
surtax
-
-
-
-
withholding
13 086
17 372
-
-
social contributions
17 584
23 344
-
-
total
30 670
40 716
-
-
Income
188 500
188 500
188 500
188 500
Total tax
88 606
93 495
91 204
85 540
After tax
99 894
95 005
97 296
102 960
Living cost
28 334
28 334
28 334
28 334
Free-cash
71 560
66 671
68 962
74 626

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
₽55007
₽57298
₽62962
₽60699
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
-
-
-
188 500
social contributions
-
-
-
5 370
health
-
-
-
9 302
pensions
-
-
-
29 549
other
-
-
-
5 843
income
-
-
-
35 476
surtax
-
-
-
-
total
-
-
-
85 540
Employee
51 868
-
143 685
-
income
4 526
-
31 388
-
social contributions
1 477
-
4 094
-
pensions
5 867
-
10 905
-
surtax
-
-
-
-
total
11 870
-
46 387
-
Employer
51 868
-
143 685
-
pensions
8 523
-
18 195
-
social contributions
156
-
431
-
unemployment
2 101
-
5 820
-
health
3 630
-
14 376
-
other
1 790
-
5 995
-
total
16 200
-
44 817
-
Corporate
120 432
188 500
-
-
surtax
-
-
-
-
income
33 721
52 779
-
-
total
33 721
52 779
-
-
Dividends
86 711
135 721
-
-
surtax
-
-
-
-
withholding
11 098
17 372
-
-
social contributions
14 914
23 344
-
-
total
26 012
40 716
-
-
Income
188 500
188 500
188 500
188 500
Total tax
87 803
93 495
91 204
85 540
After tax
100 697
95 005
97 296
102 960
Living cost
39 998
39 998
39 998
39 998
Free-cash
60 699
55 007
57 298
62 962

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
₽173241
₽144966
₽180781
₽172147
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%.

-
-
-
188 500
microenterprise

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

-
-
-
1 885
total
-
-
-
1 885
Employee
7 292
-
188 500
-
income
1 458
-
37 700
-
total
1 458
-
37 700
-
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%.

181 208
188 500
-
-
total
-
-
-
-
Dividends
181 208
188 500
-
-
withholding
9 061
9 425
-
-
total
9 061
9 425
-
-
Income
188 500
188 500
188 500
188 500
Total tax
10 519
9 425
37 700
1 885
After tax
177 981
179 075
150 800
186 615
Living cost
5 834
5 834
5 834
5 834
Free-cash
172 147
173 241
144 966
180 781

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
₽169984
₽141709
₽177524
₽168279
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%.

-
-
-
188 500
microenterprise

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

-
-
-
1 885
total
-
-
-
1 885
Employee
11 364
-
188 500
-
income
2 273
-
37 700
-
total
2 273
-
37 700
-
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%.

177 136
188 500
-
-
total
-
-
-
-
Dividends
177 136
188 500
-
-
withholding
8 857
9 425
-
-
total
8 857
9 425
-
-
Income
188 500
188 500
188 500
188 500
Total tax
11 130
9 425
37 700
1 885
After tax
177 370
179 075
150 800
186 615
Living cost
9 091
9 091
9 091
9 091
Free-cash
168 279
169 984
141 709
177 524

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
₽64967
₽84409
₽62885
₽75803
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.

-
-
-
188 500
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
-
-
-
21 524
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.

-
-
-
62 995
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.

-
-
-
3 465
total
-
-
-
93 642
Employee

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

41 205
-
188 500
-
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
-
3 465
-
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
-
62 995
-
total
9 233
-
72 118
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
147 295
188 500
-
-
trade
21 136
27 050
-
-
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.

1 215
1 556
-
-
chamber of commerce
341
402
-
-
income
22 095
28 276
-
-
total
44 787
57 284
-
-
Dividends
102 508
131 216
-
-
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.

1 392
1 787
-
-
withholding
25 312
32 489
-
-
total
26 704
34 276
-
-
Income
188 500
188 500
188 500
188 500
Total tax
80 724
91 560
72 118
93 642
After tax
107 776
96 940
116 382
94 858
Living cost
31 973
31 973
31 973
31 973
Free-cash
75 803
64 967
84 409
62 885

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
₽69917
₽91298
₽67674
₽79080
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.

-
-
-
188 500
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
-
-
-
23 624
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.

-
-
-
62 995
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.

-
-
-
3 465
total
-
-
-
95 742
Employee

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

31 675
-
188 500
-
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
-
3 465
-
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
-
62 995
-
total
6 592
-
72 118
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
156 825
188 500
-
-
trade
24 700
29 688
-
-
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.

1 293
1 556
-
-
chamber of commerce
350
396
-
-
income
23 523
28 276
-
-
total
49 866
59 916
-
-
Dividends
106 958
128 584
-
-
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.

1 454
1 751
-
-
withholding
26 424
31 832
-
-
total
27 878
33 583
-
-
Income
188 500
188 500
188 500
188 500
Total tax
84 336
93 499
72 118
95 742
After tax
104 164
95 001
116 382
92 758
Living cost
25 084
25 084
25 084
25 084
Free-cash
79 080
69 917
91 298
67 674

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
₽61498
₽83849
₽59174
₽73136
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.

-
-
-
188 500
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
-
-
-
24 675
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.

-
-
-
62 995
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.

-
-
-
3 465
total
-
-
-
96 793
Employee

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

41 997
-
188 500
-
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
-
3 465
-
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
-
62 995
-
total
9 464
-
72 118
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
146 503
188 500
-
-
trade
24 100
31 009
-
-
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
1 556
-
-
chamber of commerce
335
394
-
-
income
21 975
28 276
-
-
total
47 619
61 235
-
-
Dividends
98 885
127 266
-
-
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.

1 342
1 732
-
-
withholding
24 406
31 502
-
-
total
25 748
33 234
-
-
Income
188 500
188 500
188 500
188 500
Total tax
82 831
94 469
72 118
96 793
After tax
105 669
94 031
116 382
91 707
Living cost
32 533
32 533
32 533
32 533
Free-cash
73 136
61 498
83 849
59 174

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
₽55123
₽78444
₽52719
₽68555
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.

-
-
-
188 500
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
-
-
-
25 725
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.

-
-
-
62 995
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.

-
-
-
3 465
total
-
-
-
97 843
Employee

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

49 770
-
188 500
-
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
-
3 465
-
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
-
62 995
-
total
11 833
-
72 118
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
138 730
188 500
-
-
trade
23 792
32 327
-
-
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.

1 144
1 556
-
-
chamber of commerce
321
391
-
-
income
20 809
28 276
-
-
total
46 066
62 550
-
-
Dividends
92 664
125 950
-
-
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.

1 257
1 715
-
-
withholding
22 851
31 174
-
-
total
24 108
32 889
-
-
Income
188 500
188 500
188 500
188 500
Total tax
82 007
95 439
72 118
97 843
After tax
106 493
93 061
116 382
90 657
Living cost
37 938
37 938
37 938
37 938
Free-cash
68 555
55 123
78 444
52 719

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
₽99966
₽64975
₽70037
₽97332
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
-
-
-
188 500
unemployment
-
-
-
189
health
-
-
-
7 847
pensions
-
-
-
22 106
other
-
-
-
-
income
-
-
-
59 631
surtax
-
-
-
10 089
total
-
-
-
99 862
Employee
27 889
-
165 235
-
health
712
-
2 818
-
pensions
1 861
-
7 372
-
surtax
99
-
9 098
-
other
-
-
-
-
unemployment
1 941
-
7 693
-
income
4 675
-
54 678
-
total
9 288
-
81 659
-
Employer
27 889
-
165 235
-
pensions
3 718
-
14 733
-
unemployment
885
-
3 503
-
health
1 268
-
5 029
-
other
-
-
-
-
total
5 871
-
23 265
-
Corporate
154 740
188 500
-
-
income
40 232
49 009
-
-
total
40 232
49 009
-
-
Dividends
114 507
139 491
-
-
withholding
17 176
20 924
-
-
total
17 176
20 924
-
-
Income
188 500
188 500
188 500
188 500
Total tax
72 567
69 933
104 924
99 862
After tax
115 933
118 567
83 576
88 638
Living cost
18 601
18 601
18 601
18 601
Free-cash
97 332
99 966
64 975
70 037

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
₽100293
₽65302
₽70364
₽97715
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
-
-
-
188 500
unemployment
-
-
-
189
health
-
-
-
7 847
pensions
-
-
-
22 106
other
-
-
-
-
income
-
-
-
59 631
surtax
-
-
-
10 089
total
-
-
-
99 862
Employee
27 386
-
165 235
-
health
699
-
2 818
-
pensions
1 826
-
7 372
-
surtax
90
-
9 098
-
other
-
-
-
-
unemployment
1 906
-
7 693
-
income
4 591
-
54 678
-
total
9 112
-
81 659
-
Employer
27 386
-
165 235
-
pensions
3 651
-
14 733
-
unemployment
868
-
3 503
-
health
1 246
-
5 029
-
other
-
-
-
-
total
5 765
-
23 265
-
Corporate
155 349
188 500
-
-
income
40 391
49 009
-
-
total
40 391
49 009
-
-
Dividends
114 958
139 491
-
-
withholding
17 243
20 924
-
-
total
17 243
20 924
-
-
Income
188 500
188 500
188 500
188 500
Total tax
72 511
69 933
104 924
99 862
After tax
115 989
118 567
83 576
88 638
Living cost
18 274
18 274
18 274
18 274
Free-cash
97 715
100 293
65 302
70 364

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
₽89437
₽92884
₽114193
₽89778
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
-
-
-
188 500
unemployment
-
-
-
2 827
health
-
-
-
13 195
pensions
-
-
-
18 850
income
-
-
-
23 044
total
-
-
-
57 916
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
157 741
-
health
1 656
659
11 042
-
pensions
2 366
942
15 774
-
unemployment
355
141
2 366
-
income
2 893
1 151
19 284
-
total
7 270
2 893
48 466
-
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
157 741
-
pensions
4 614
1 836
30 759
-
total
4 614
1 836
30 759
-
Corporate
160 225
177 247
-
-
income
14 420
15 952
-
-
total
14 420
15 952
-
-
Dividends
145 805
161 295
-
-
withholding
27 703
30 646
-
-
social contributions
28 324
31 345
-
-
total
56 027
61 991
-
-
Income
188 500
188 500
188 500
188 500
Total tax
82 331
82 672
79 225
57 916
After tax
106 169
105 828
109 275
130 584
Living cost
16 391
16 391
16 391
16 391
Free-cash
89 778
89 437
92 884
114 193

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
₽75694
₽66287
₽65276
₽74996
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
-
-
-
188 500
social contributions
-
-
-
2 026
municipal
-
-
-
20 953
pensions
-
-
-
22 620
national
-
-
-
35 695
total
-
-
-
81 294
Employee
65 000
-
162 957
-
municipal
8 029
-
21 683
-
pensions
2 600
-
6 518
-
national
12 441
-
37 293
-
total
23 070
-
65 494
-
Employer
65 000
-
162 957
-
social contributions
699
-
1 752
-
pensions
5 200
-
13 037
-
total
5 899
-
14 789
-
Corporate
113 312
188 500
-
-
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%.

22 662
37 700
-
-
total
22 662
37 700
-
-
Dividends
90 649
150 800
-
-
withholding
19 943
33 176
-
-
total
19 943
33 176
-
-
Income
188 500
188 500
188 500
188 500
Total tax
71 574
70 876
80 283
81 294
After tax
116 926
117 624
108 217
107 206
Living cost
41 930
41 930
41 930
41 930
Free-cash
74 996
75 694
66 287
65 276

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
₽84776
₽47176
₽47176
₽86602
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
-
-
-
188 500
social contributions
-
-
-
32 437
income
-
-
-
61 712
total
-
-
-
94 149
Employee
64 780
-
188 500
-
social contributions
5 382
-
32 437
-
income
12 224
-
61 712
-
total
17 606
-
94 149
-
Employer
64 780
-
188 500
-
total
-
-
-
-
Corporate
123 720
188 500
-
-
income
15 466
23 562
-
-
total
15 466
23 562
-
-
Dividends
108 255
164 938
-
-
withholding
21 651
32 987
-
-
total
21 651
32 987
-
-
Income
188 500
188 500
188 500
188 500
Total tax
54 723
56 549
94 149
94 149
After tax
133 777
131 951
94 351
94 351
Living cost
47 175
47 175
47 175
47 175
Free-cash
86 602
84 776
47 176
47 176

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
₽65625
₽49018
₽56038
₽61305
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
-
-
-
188 500
regional
-
-
-
2 394
social contributions
-
-
-
41 448
municipal
-
-
-
1 177
national
-
-
-
52 498
total
-
-
-
97 517
Employee
73 601
-
188 500
-
regional
694
-
2 169
-
municipal
390
-
1 073
-
social contributions
24 818
-
54 340
-
national
12 753
-
46 955
-
total
38 655
-
104 537
-
Employer
73 601
-
188 500
-
total
-
-
-
-
Corporate
114 899
188 500
-
-
nationa
27 576
45 241
-
-
municipal
4 481
7 352
-
-
total
32 057
52 593
-
-
Dividends
82 843
135 908
-
-
withholding
21 538
35 337
-
-
total
21 538
35 337
-
-
Income
188 500
188 500
188 500
188 500
Total tax
92 250
87 930
104 537
97 517
After tax
96 250
100 570
83 963
90 983
Living cost
34 945
34 945
34 945
34 945
Free-cash
61 305
65 625
49 018
56 038

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
₽76771
₽61101
₽68084
₽74933
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
-
-
-
188 500
regional
-
-
-
2 985
social contributions
-
-
-
41 448
municipal
-
-
-
1 177
national
-
-
-
52 498
total
-
-
-
98 108
Employee
45 939
-
188 500
-
regional
618
-
2 723
-
municipal
244
-
1 073
-
social contributions
15 491
-
54 340
-
national
7 278
-
46 955
-
total
23 631
-
105 091
-
Employer
45 939
-
188 500
-
total
-
-
-
-
Corporate
142 561
188 500
-