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
₽ 189000
per

Your estimated
City
free-cash

Dresden , Germany
₽64742
₽75902
₽66211
₽88589
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.

-
-
-
189 000
trade
-
-
-
22 378
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.

-
-
-
59 667
health

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

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

-
-
-
6 894
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.

-
-
-
3 283
total
-
-
-
92 222
Employee

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

38 599
-
189 000
-
health

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

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

6 894
-
6 894
-
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.

59
-
3 283
-
income

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

1 078
-
59 667
-
total
8 031
-
69 844
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
150 401
189 000
-
-
surtax

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

1 241
1 559
-
-
income
22 560
28 349
-
-
trade
23 688
29 767
-
-
chamber of commerce
370
425
-
-
total
47 859
60 100
-
-
Dividends
102 542
128 900
-
-
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.

1 388
1 750
-
-
withholding
25 253
31 841
-
-
total
26 641
33 591
-
-
Income
189 000
189 000
189 000
189 000
Total tax
82 531
93 691
69 844
92 222
After tax
106 469
95 309
119 156
96 778
Living cost
30 567
30 567
30 567
30 567
Free-cash
75 902
64 742
88 589
66 211

Estimated living cost  is ₽30567 per week

₽19228
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3564
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽571
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.
₽7205
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Dresden model

Close
Reykjavik , Iceland
₽66942
₽66094
₽59375
₽60390
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
-
-
-
189 000
municipal
-
-
-
20 788
pensions
-
-
-
22 680
national
-
-
-
33 131
social contributions
-
-
-
2 032
total
-
-
-
78 631
Employee
79 050
-
163 389
-
municipal
9 764
-
21 520
-
pensions
3 162
-
6 536
-
national
15 130
-
34 733
-
total
28 056
-
62 789
-
Employer
79 050
-
163 389
-
social contributions
850
-
1 756
-
pensions
6 324
-
13 071
-
total
7 174
-
14 827
-
Corporate
97 559
189 000
-
-
income

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

19 512
37 800
-
-
total
19 512
37 800
-
-
Dividends
78 047
151 200
-
-
withholding
17 170
33 264
-
-
total
17 170
33 264
-
-
Income
189 000
189 000
189 000
189 000
Total tax
71 912
71 064
77 616
78 631
After tax
117 088
117 936
111 384
110 369
Living cost
50 994
50 994
50 994
50 994
Free-cash
66 094
66 942
60 390
59 375

Estimated living cost  is ₽50994 per week

₽34660
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4740
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽763
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽10830
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Reykjavik model

Close
Riga , Latvia
₽130204
₽121928
₽45191
₽59177
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader

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

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

-
-
-
189 000
microenterprise
-
-
-
-
income
-
-
-
35 952
surtax
-
-
-
48 196
social contributions

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

-
-
-
38 666
total
-
-
-
122 814
Employee
29 489
-
144 167
-
social contributions

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

3 244
-
13 230
-
surtax
-
-
20 903
-
income
5 249
-
29 862
-
total
8 493
-
63 995
-
Employer
29 489
-
144 167
-
social contributions

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

7 103
-
28 974
-
surtax
-
-
15 859
-
total
7 103
-
44 833
-
Corporate
152 408
189 000
-
-
income

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

30 481
37 801
-
-
total
30 481
37 801
-
-
Dividends

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

121 927
151 199
-
-
total
-
-
-
-
Income
189 000
189 000
189 000
189 000
Total tax
46 077
37 801
108 828
122 814
After tax
142 923
151 199
80 172
66 186
Living cost
20 995
20 995
20 995
20 995
Free-cash
121 928
130 204
59 177
45 191

Estimated living cost  is ₽20995 per week

₽13394
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1999
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽477
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5125
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Riga model

Close
Rotterdam , Netherlands
₽51467
₽45284
₽61286
₽77026
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
-
-
-
189 000
income
-
-
-
61 170
pensions
-
-
-
11 824
health
-
-
-
12 444
total
-
-
-
85 438
Employee
86 180
86 180
170 245
-
health
13 228
11 251
12 444
-
income

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

14 106
14 106
26 675
-
pensions
15 512
11 824
11 824
-
total
42 846
37 181
50 943
-
Employer
86 180
86 180
170 245
-
unemployment
3 102
3 102
3 855
-
pensions
5 998
5 998
7 456
-
health
5 990
5 990
7 444
-
total
15 090
15 090
18 755
-
Corporate
88 786
87 729
-
-
income
17 757
17 546
-
-
total
17 757
17 546
-
-
Dividends
71 029
70 183
-
-
income
15 093
14 913
-
-
withholding
10 654
10 527
-
-
total
25 747
25 440
-
-
Income
189 000
189 000
189 000
189 000
Total tax
101 440
95 257
69 698
85 438
After tax
87 560
93 743
119 302
103 562
Living cost
42 276
42 276
42 276
42 276
Free-cash
45 284
51 467
77 026
61 286

Estimated living cost  is ₽42276 per week

₽29960
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3811
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽672
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.
₽7833
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Rotterdam model

Close
Stockholm , Sweden
₽64202
₽63327
₽57018
₽56071
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
-
-
-
189 000
municipal
-
-
-
48 977
accident
-
-
-
171
pensions
-
-
-
9 238
other
-
-
-
9 930
unemployment
-
-
-
86
health
-
-
-
5 332
national
-
-
-
19 256
total
-
-
-
92 990
Employee
55 560
-
162 150
-
municipal
16 568
-
48 353
-
national
-
-
18 733
-
total
16 568
-
67 086
-
Employer
55 560
-
162 150
-
accident
111
-
171
-
other
6 456
-
9 930
-
unemployment
1 467
-
2 256
-
pensions
6 006
-
9 238
-
health
3 417
-
5 256
-
total
17 457
-
26 851
-
Corporate
115 983
189 000
-
-
income
25 516
41 580
-
-
total
25 516
41 580
-
-
Dividends
90 467
147 420
-
-
withholding
27 140
44 226
-
-
total
27 140
44 226
-
-
Income
189 000
189 000
189 000
189 000
Total tax
86 681
85 806
93 937
92 990
After tax
102 319
103 194
95 063
96 010
Living cost
38 992
38 992
38 992
38 992
Free-cash
63 327
64 202
56 071
57 018

Estimated living cost  is ₽38992 per week

₽25842
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3826
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽592
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.
₽8731
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Stockholm model

Close
Hamburg , Germany
₽54692
₽68868
₽56139
₽79511
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.

-
-
-
189 000
trade
-
-
-
23 372
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.

-
-
-
59 667
health

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

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

-
-
-
6 894
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.

-
-
-
3 283
total
-
-
-
93 216
Employee

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

51 178
-
189 000
-
health

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

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

6 894
-
6 894
-
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.

241
-
3 283
-
income

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

4 397
-
59 667
-
total
11 532
-
69 844
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
137 822
189 000
-
-
surtax

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

1 138
1 559
-
-
income
20 674
28 349
-
-
trade
22 671
31 090
-
-
chamber of commerce
349
421
-
-
total
44 832
61 419
-
-
Dividends
92 991
127 580
-
-
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.

1 258
1 733
-
-
withholding
22 865
31 511
-
-
total
24 123
33 244
-
-
Income
189 000
189 000
189 000
189 000
Total tax
80 487
94 663
69 844
93 216
After tax
108 513
94 337
119 156
95 784
Living cost
39 645
39 645
39 645
39 645
Free-cash
68 868
54 692
79 511
56 139

Estimated living cost  is ₽39645 per week

₽26515
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4181
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽592
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.
₽8358
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Hamburg model

Close
Limassol , Cyprus
₽105106
₽100921
₽95886
₽94253
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
-
-
-
189 000
income
-
-
-
39 233
health
-
-
-
4 820
social contributions
-
-
-
16 328
total
-
-
-
60 381
Employee
77 601
77 601
177 038
-
social contributions
3 771
6 441
8 687
-
health
772
1 320
3 011
-
income
8 149
7 184
38 354
-
total
12 692
14 945
50 052
-
Employer
77 601
77 601
177 038
-
social contributions
3 771
6 441
8 687
-
health
841
1 436
3 275
-
total
4 612
7 877
11 962
-
Corporate
138 964
103 522
-
-
income
17 370
12 940
-
-
total
17 370
12 940
-
-
Dividends
121 594
90 581
-
-
withholding
20 672
15 399
-
-
total
20 672
15 399
-
-
Income
189 000
189 000
189 000
189 000
Total tax
55 346
51 161
62 014
60 381
After tax
133 654
137 839
126 986
128 619
Living cost
32 733
32 733
32 733
32 733
Free-cash
100 921
105 106
94 253
95 886

Estimated living cost  is ₽32733 per week

₽22376
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2557
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽550
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7251
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Limassol model

Close
Budapest , Hungary
₽87811
₽88193
₽112594
₽91229
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
-
-
-
189 000
income
-
-
-
23 105
pensions
-
-
-
18 900
unemployment
-
-
-
2 835
health
-
-
-
13 230
total
-
-
-
58 070
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.

26 469
10 534
158 159
-
health
1 853
737
11 071
-
income
3 236
1 288
19 335
-
pensions
2 647
1 053
15 816
-
unemployment
397
158
2 372
-
total
8 133
3 236
48 594
-
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.

26 469
10 534
158 159
-
pensions
5 161
2 054
30 841
-
total
5 161
2 054
30 841
-
Corporate
157 370
176 412
-
-
income
14 163
15 877
-
-
total
14 163
15 877
-
-
Dividends
143 207
160 535
-
-
social contributions
27 805
31 184
-
-
withholding
27 209
30 502
-
-
total
55 014
61 686
-
-
Income
189 000
189 000
189 000
189 000
Total tax
82 471
82 853
79 435
58 070
After tax
106 529
106 147
109 565
130 930
Living cost
18 336
18 336
18 336
18 336
Free-cash
88 193
87 811
91 229
112 594

Estimated living cost  is ₽18336 per week

₽12513
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1500
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽366
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.
₽3957
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Budapest model

Close
Tallinn , Estonia
₽126824
₽120556
₽76928
₽84563
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
-
-
-
189 000
income
-
-
-
25 325
pensions
-
-
-
37 801
health
-
-
-
24 571
total
-
-
-
87 697
Employee
28 629
-
141 254
-
income
3 223
-
27 235
-
pensions
573
-
2 825
-
unemployment
458
-
2 260
-
total
4 254
-
32 320
-
Employer
28 629
-
141 254
-
unemployment
230
-
1 130
-
pensions
5 726
-
28 250
-
health
3 721
-
18 362
-
total
9 677
-
47 742
-
Corporate
150 694
189 000
-
-
income
30 138
37 801
-
-
total
30 138
37 801
-
-
Dividends
120 556
151 199
-
-
total
-
-
-
-
Income
189 000
189 000
189 000
189 000
Total tax
44 069
37 801
80 062
87 697
After tax
144 931
151 199
108 938
101 303
Living cost
24 375
24 375
24 375
24 375
Free-cash
120 556
126 824
84 563
76 928

Estimated living cost  is ₽24375 per week

₽16719
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1452
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽490
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5715
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Tallinn model

Close
Gdansk , Poland
-₽6763
₽11923
₽107085
₽81021
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
-
-
-
189 000
accident
-
-
-
253
income
-
-
-
52 856
pensions
-
-
-
4 174
other
-
-
-
372
health
-
-
-
2 188
total
-
-
-
59 843
Employee
34 721
-
170 905
-
health
3 975
-
19 569
-
income
4 763
-
40 590
-
pensions
3 910
-
7 654
-
total
12 648
-
67 813
-
Employer
34 721
-
170 905
-
accident
580
-
2 854
-
unemployment
851
-
4 187
-
pensions
5 646
-
11 053
-
total
7 077
-
18 094
-
Corporate
147 203
189 000
-
-
income

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

132 483
170 100
-
-
total
132 483
170 100
-
-
Dividends
14 720
18 900
-
-
withholding
2 797
3 591
-
-
total
2 797
3 591
-
-
Income
189 000
189 000
189 000
189 000
Total tax
155 005
173 691
85 907
59 843
After tax
33 995
15 309
103 093
129 157
Living cost
22 072
22 072
22 072
22 072
Free-cash
11 923
-6 763
81 021
107 085

Estimated living cost  is ₽22072 per week

₽16177
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1223
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽461
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.
₽4212
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Gdansk model

Close
Batumi , Georgia
₽170470
₽168767
₽178030
₽142120
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%.

-
-
-
189 000
microenterprise

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

-
-
-
1 890
total
-
-
-
1 890
Employee
11 349
-
189 000
-
income
2 270
-
37 800
-
total
2 270
-
37 800
-
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%.

177 651
189 000
-
-
total
-
-
-
-
Dividends
177 651
189 000
-
-
withholding
8 883
9 450
-
-
total
8 883
9 450
-
-
Income
189 000
189 000
189 000
189 000
Total tax
11 153
9 450
37 800
1 890
After tax
177 847
179 550
151 200
187 110
Living cost
9 080
9 080
9 080
9 080
Free-cash
168 767
170 470
142 120
178 030

Estimated living cost  is ₽9080 per week

₽5627
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽755
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽250
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.
₽2448
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Batumi model

Close
Bratislava , Slovakia
₽111967
₽105152
₽80975
₽79955
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
-
-
-
189 000
income
-
-
-
30 261
pensions

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

-
-
-
36 831
other
-
-
-
7 289
health
-
-
-
6 753
total
-
-
-
81 134
Employee
36 642
-
150 958
-
health
513
-
2 114
-
income
6 308
-
29 922
-
pensions

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

2 564
-
10 568
-
unemployment
366
-
1 509
-
total
9 751
-
44 113
-
Employer
36 642
-
150 958
-
accident
293
-
1 208
-
other
1 833
-
7 547
-
unemployment
366
-
1 509
-
pensions

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

6 230
-
25 663
-
health
513
-
2 114
-
total
9 235
-
38 041
-
Corporate
143 123
189 000
-
-
income
30 056
39 691
-
-
total
30 056
39 691
-
-
Dividends
113 067
149 309
-
-
withholding
7 915
10 451
-
-
total
7 915
10 451
-
-
Income
189 000
189 000
189 000
189 000
Total tax
56 957
50 142
82 154
81 134
After tax
132 043
138 858
106 846
107 866
Living cost
26 891
26 891
26 891
26 891
Free-cash
105 152
111 967
79 955
80 975

Estimated living cost  is ₽26891 per week

₽19000
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1816
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽433
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5642
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Bratislava model

Close
London , United Kingdom
₽54844
₽59974
₽56807
₽39757
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
-
-
-
189 000
income
-
-
-
55 144
pensions
-
-
-
9 323
total
-
-
-
64 467
Employee
95 822
-
165 003
-
health
1 579
-
2 351
-
income
17 273
-
43 779
-
pensions
9 244
-
11 390
-
total
28 096
-
57 520
-
Employer
95 822
-
165 003
-
pensions
11 314
-
20 861
-
health
1 820
-
3 136
-
total
13 134
-
23 997
-
Corporate
80 044
189 000
-
-
income

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

15 208
35 911
-
-
total
15 208
35 911
-
-
Dividends
64 836
153 089
-
-
withholding
4 862
30 519
-
-
total
4 862
30 519
-
-
Income
189 000
189 000
189 000
189 000
Total tax
61 300
66 430
81 517
64 467
After tax
127 700
122 570
107 483
124 533
Living cost
67 726
67 726
67 726
67 726
Free-cash
59 974
54 844
39 757
56 807

Estimated living cost  is ₽67726 per week

₽50749
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽7957
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽551
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽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

Additional information

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

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

Source of data for London model

Close
Varna , Bulgaria
₽148356
₽143666
₽137994
₽145525
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
-
-
-
189 000
income
-
-
-
28 350
pensions

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

-
-
-
5 220
unemployment
-
-
-
141
health
-
-
-
4 056
total
-
-
-
37 767
Employee
17 531
-
182 080
-
health
806
-
1 622
-
accident

We are using the highest rate at 1.1%.

193
-
388
-
income
1 753
-
18 208
-
pensions

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

1 539
-
3 097
-
total
4 291
-
23 315
-
Employer
17 531
-
182 080
-
accident

We are using the highest rate at 1.1%.

193
-
388
-
unemployment
105
-
212
-
pensions

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

1 932
-
3 887
-
health
1 210
-
2 434
-
total
3 440
-
6 921
-
Corporate
168 029
189 000
-
-
income
16 803
18 900
-
-
total
16 803
18 900
-
-
Dividends
151 226
170 100
-
-
withholding
7 561
8 505
-
-
total
7 561
8 505
-
-
Income
189 000
189 000
189 000
189 000
Total tax
32 095
27 405
30 236
37 767
After tax
156 905
161 595
158 764
151 233
Living cost
13 239
13 239
13 239
13 239
Free-cash
143 666
148 356
145 525
137 994

Estimated living cost  is ₽13239 per week

₽7729
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽945
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽351
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.
₽4214
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Varna model

Close
Amsterdam , Netherlands
₽37782
₽40317
₽47601
₽63341
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
-
-
-
189 000
income
-
-
-
61 170
pensions
-
-
-
11 824
health
-
-
-
12 444
total
-
-
-
85 438
Employee
93 564
86 180
170 245
-
health
11 673
11 251
12 444
-
income

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

14 106
14 106
26 675
-
pensions
11 824
11 824
11 824
-
total
37 603
37 181
50 943
-
Employer
93 564
86 180
170 245
-
unemployment
3 369
3 102
3 855
-
pensions
6 511
5 998
7 456
-
health
6 502
5 990
7 444
-
total
16 382
15 090
18 755
-
Corporate
79 054
87 729
-
-
income
15 811
17 546
-
-
total
15 811
17 546
-
-
Dividends
63 243
70 183
-
-
income
13 440
14 913
-
-
withholding
9 486
10 527
-
-
total
22 926
25 440
-
-
Income
189 000
189 000
189 000
189 000
Total tax
92 722
95 257
69 698
85 438
After tax
96 278
93 743
119 302
103 562
Living cost
55 961
55 961
55 961
55 961
Free-cash
40 317
37 782
63 341
47 601

Estimated living cost  is ₽55961 per week

₽41280
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4998
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽642
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.
₽9041
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Amsterdam model

Close
Brno , Czech Republic
₽105956
₽97334
₽84556
₽76650
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
-
-
-
189 000
income
-
-
-
19 306
health
-
-
-
25 515
solidarity contribution
-
-
-
671
social contributions
-
-
-
34 781
total
-
-
-
80 273
Employee
35 546
-
146 075
-
social contributions
2 310
-
7 742
-
health
4 799
-
19 720
-
solidarity contribution
-
-
-
-
income
4 265
-
17 792
-
total
11 374
-
45 254
-
Employer
35 546
-
146 075
-
social contributions
8 886
-
29 778
-
health
3 199
-
13 147
-
total
12 085
-
42 925
-
Corporate
141 369
189 000
-
-
income
26 860
35 910
-
-
total
26 860
35 910
-
-
Dividends
114 509
153 090
-
-
withholding
17 176
22 963
-
-
total
17 176
22 963
-
-
Income
189 000
189 000
189 000
189 000
Total tax
67 495
58 873
88 179
80 273
After tax
121 505
130 127
100 821
108 727
Living cost
24 171
24 171
24 171
24 171
Free-cash
97 334
105 956
76 650
84 556

Estimated living cost  is ₽24171 per week

₽16789
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1720
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽475
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.
₽5187
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Brno model

Close
Milan , Italy
₽58256
₽52988
₽47089
₽38550
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
-
-
-
189 000
municipal
-
-
-
1 122
regional
-
-
-
2 243
national
-
-
-
47 351
social contributions
-
-
-
48 611
total
-
-
-
99 327
Employee
89 690
-
189 000
-
social contributions
30 243
-
63 731
-
regional
846
-
1 981
-
municipal
475
-
1 002
-
national
15 541
-
41 152
-
total
47 105
-
107 866
-
Employer
89 690
-
189 000
-
total
-
-
-
-
Corporate
99 310
189 000
-
-
nationa
23 834
45 359
-
-
municipal
3 872
7 371
-
-
total
27 706
52 730
-
-
Dividends
71 604
136 269
-
-
withholding
18 617
35 430
-
-
total
18 617
35 430
-
-
Income
189 000
189 000
189 000
189 000
Total tax
93 428
88 160
107 866
99 327
After tax
95 572
100 840
81 134
89 673
Living cost
42 584
42 584
42 584
42 584
Free-cash
52 988
58 256
38 550
47 089

Estimated living cost  is ₽42584 per week

₽29684
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2792
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽653
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.
₽9453
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Milan model

Close
Thessaloniki , Greece
₽96613
₽93471
₽67021
₽60849
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
-
-
-
189 000
income
-
-
-
54 349
pensions
-
-
-
26 938
other
-
-
-
-
unemployment
-
-
-
230
health
-
-
-
9 562
surtax
-
-
-
8 631
total
-
-
-
99 710
Employee
33 373
-
160 649
-
other
-
-
-
-
health
852
-
3 434
-
surtax
109
-
7 425
-
income
5 594
-
48 314
-
pensions
2 225
-
8 984
-
unemployment
2 323
-
9 374
-
total
11 103
-
77 531
-
Employer
33 373
-
160 649
-
other
-
-
-
-
unemployment
1 057
-
4 269
-
pensions
4 449
-
17 954
-
health
1 519
-
6 128
-
total
7 025
-
28 351
-
Corporate
148 602
189 000
-
-
income
38 637
49 140
-
-
total
38 637
49 140
-
-
Dividends
109 965
139 860
-
-
withholding
16 495
20 978
-
-
total
16 495
20 978
-
-
Income
189 000
189 000
189 000
189 000
Total tax
73 260
70 118
105 882
99 710
After tax
115 740
118 882
83 118
89 290
Living cost
22 269
22 269
22 269
22 269
Free-cash
93 471
96 613
60 849
67 021

Estimated living cost  is ₽22269 per week

₽13616
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2055
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽513
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.
₽6084
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Source of data for Thessaloniki model

Close
Cambridge , United Kingdom
₽76301
₽82993
₽78264
₽61214
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
-
-
-
189 000
income
-
-
-
55 144
pensions
-
-
-
9 323
total
-
-
-
64 467
Employee
64 218
-
165 003
-
health
932
-
2 351
-
income
11 566
-
43 779
-
pensions
5 451
-
11 390
-
total
17 949
-
57 520
-
Employer
64 218
-
165 003
-
pensions
6 952
-
20 861
-
health
1 220
-
3 136
-
total
8 172
-
23 997
-
Corporate
116 611
189 000
-
-
income

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

22 155
35 911
-
-
total
22 155
35 911
-
-
Dividends
94 456
153 089
-
-
withholding
11 462
30 519
-
-
total
11 462
30 519
-
-
Income
189 000
189 000
189 000
189 000
Total tax
59 738
66 430
81 517
64 467
After tax
129 262
122 570
107 483
124 533
Living cost
46 269
46 269
46 269
46 269
Free-cash
82 993
76 301
61 214
78 264

Estimated living cost  is ₽46269 per week

₽34664
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3468
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.
₽7652
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Additional information

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

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

Source of data for Cambridge model

Close
Zurich , Switzerland
₽10151
₽42784
₽75622
₽67308
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
-
-
-
189 000
city
-
-
-
1 992
pensions
-
-
-
17 388
other

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

-
-
-
3 781
regional
-
-
-
9 769
health
-
-
-
425
national
-
-
-
3 749
total
-
-
-
37 104
Employee
89 260
-
169 277
-
city
958
-
1 820
-
regional
2 923
-
8 467
-
health
202
-
380
-
pensions
7 499
-
14 095
-
unemployment
-
-
-
-
national
422
-
2 796
-
total
12 004
-
27 558
-
Employer
89 260
-
169 277
-
other

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

1 785
-
3 385
-
unemployment
-
-
-
-
pensions
7 499
-
14 095
-
health
202
-
380
-
total
9 486
-
17 860
-
Corporate
89 273
189 000
-
-
regional
18 881
39 973
-
-
national
7 589
16 066
-
-
total
26 470
56 039
-
-
Dividends
62 803
132 961
-
-
withholding
21 982
46 536
-
-
total
21 982
46 536
-
-
Income
189 000
189 000
189 000
189 000
Total tax
69 942
102 575
45 418
37 104
After tax
119 058
86 425
143 582
151 896
Living cost
76 274
76 274
76 274
76 274
Free-cash
42 784
10 151
67 308
75 622

Estimated living cost  is ₽76274 per week

₽49600
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽6845
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽936
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.
₽18893
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Additional information

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

Source of data for Zurich model

Close
Munich , Germany
₽47131
₽63497
₽48559
₽72925
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.

-
-
-
189 000
trade
-
-
-
24 366
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.

-
-
-
59 667
health

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

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

-
-
-
6 894
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.

-
-
-
3 283
total
-
-
-
94 210
Employee

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

60 650
-
189 000
-
health

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

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

6 894
-
6 894
-
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.

393
-
3 283
-
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.

7 132
-
59 667
-
total
14 419
-
69 844
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
128 350
189 000
-
-
surtax

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

1 059
1 559
-
-
income
19 253
28 349
-
-
trade
22 012
32 413
-
-
chamber of commerce
333
419
-
-
total
42 657
62 740
-
-
Dividends
85 693
126 259
-
-
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.

1 157
1 716
-
-
withholding
21 039
31 182
-
-
total
22 196
32 898
-
-
Income
189 000
189 000
189 000
189 000
Total tax
79 272
95 638
69 844
94 210
After tax
109 728
93 362
119 156
94 790
Living cost
46 231
46 231
46 231
46 231
Free-cash
63 497
47 131
72 925
48 559

Estimated living cost  is ₽46231 per week

₽33765
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3698
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽601
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.
₽8168
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Munich model

Close
Nice , France
₽60730
₽66689
₽71799
₽68053
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
-
-
-
189 000
income
-
-
-
30 459
pensions
-
-
-
32 630
other
-
-
-
5 858
health
-
-
-
8 342
surtax
-
-
-
-
social contributions
-
-
-
5 385
total
-
-
-
82 674
Employee
43 191
-
145 826
-
social contributions
1 231
-
4 154
-
surtax
-
-
-
-
income
2 549
-
28 763
-
pensions
4 884
-
10 328
-
total
8 664
-
43 245
-
Employer
43 191
-
145 826
-
other
1 490
-
5 767
-
social contributions
130
-
437
-
unemployment
1 748
-
5 906
-
pensions
7 095
-
17 352
-
health
3 024
-
13 713
-
total
13 487
-
43 175
-
Corporate
132 320
189 000
-
-
surtax
-
-
-
-
income
37 050
52 920
-
-
total
37 050
52 920
-
-
Dividends
95 271
136 080
-
-
surtax
-
-
-
-
social contributions
16 388
23 405
-
-
withholding
12 195
17 418
-
-
total
28 583
40 823
-
-
Income
189 000
189 000
189 000
189 000
Total tax
87 784
93 743
86 420
82 674
After tax
101 216
95 257
102 580
106 326
Living cost
34 527
34 527
34 527
34 527
Free-cash
66 689
60 730
68 053
71 799

Estimated living cost  is ₽34527 per week

₽21771
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2808
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽588
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.
₽9363
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Nice model

Close
Marseille , France
₽64150
₽69756
₽75219
₽71473
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
-
-
-
189 000
income
-
-
-
30 459
pensions
-
-
-
32 630
other
-
-
-
5 858
health
-
-
-
8 342
surtax
-
-
-
-
social contributions
-
-
-
5 385
total
-
-
-
82 674
Employee
38 554
-
145 826
-
social contributions
1 099
-
4 154
-
surtax
-
-
-
-
income
1 988
-
28 763
-
pensions
4 361
-
10 328
-
total
7 448
-
43 245
-
Employer
38 554
-
145 826
-
other
1 331
-
5 767
-
social contributions
115
-
437
-
unemployment
1 561
-
5 906
-
pensions
6 335
-
17 352
-
health
2 698
-
13 713
-
total
12 040
-
43 175
-
Corporate
138 405
189 000
-
-
surtax
-
-
-
-
income
38 754
52 920
-
-
total
38 754
52 920
-
-
Dividends
99 651
136 080
-
-
surtax
-
-
-
-
social contributions
17 140
23 405
-
-
withholding
12 755
17 418
-
-
total
29 895
40 823
-
-
Income
189 000
189 000
189 000
189 000
Total tax
88 137
93 743
86 420
82 674
After tax
100 863
95 257
102 580
106 326
Living cost
31 107
31 107
31 107
31 107
Free-cash
69 756
64 150
71 473
75 219

Estimated living cost  is ₽31107 per week

₽18040
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3160
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽590
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.
₽9317
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Marseille model

Close
Vilnius , Lithuania
₽93909
₽94432
₽99979
₽95750
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
-
-
-
189 000
income
-
-
-
28 349
health
-
-
-
13 191
social contributions
-
-
-
26 082
total
-
-
-
67 622
Employee
34 217
-
189 000
-
social contributions
4 723
-
26 082
-
health
2 388
-
13 191
-
income
5 707
-
32 578
-
total
12 818
-
71 851
-
Employer
34 217
-
189 000
-
total
-
-
-
-
Corporate
154 783
189 000
-
-
income

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

7 739
9 449
-
-
total
7 739
9 449
-
-
Dividends
147 044
179 551
-
-
health
10 263
12 533
-
-
social contributions
20 293
24 778
-
-
withholding
22 056
26 932
-
-
total
52 612
64 243
-
-
Income
189 000
189 000
189 000
189 000
Total tax
73 169
73 692
71 851
67 622
After tax
115 831
115 308
117 149
121 378
Living cost
21 399
21 399
21 399
21 399
Free-cash
94 432
93 909
95 750
99 979

Estimated living cost  is ₽21399 per week

₽14321
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1320
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽492
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.
₽5265
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Vilnius model

Close
Vienna , Austria
₽68906
₽67342
₽61475
₽14393
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
-
-
-
189 000
chamber of commerce
-
-
-
756
income
-
-
-
53 991
pensions
-
-
-
21 811
unemployment
-
-
-
6 190
health
-
-
-
9 018
surtax
-
-
-
199
total
-
-
-
91 965
Employee
50 434
40 217
152 354
-
other
504
402
1 180
-
health
1 952
1 557
4 562
-
income
5 742
2 967
43 921
-
pensions
5 165
4 117
12 073
-
unemployment
1 513
1 207
3 537
-
total
14 876
10 250
65 273
-
Employer
50 434
40 217
152 354
-
accident
655
523
1 532
-
other
2 396
1 909
6 944
-
chamber of commerce
201
161
609
-
unemployment
1 513
1 207
3 537
-
surtax
199
199
199
-
pensions
6 329
5 048
14 796
-
payroll
1 513
1 207
4 571
-
health
1 906
1 521
4 456
-
total
14 712
11 775
36 644
-
Corporate
123 854
137 009
148 524
-
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.

30 964
34 252
37 130
-
total
30 964
34 252
37 130
-
Dividends
92 890
102 757
-
-
withholding
25 546
28 257
-
-
total
25 546
28 257
-
-
Income
189 000
189 000
189 000
189 000
Total tax
86 098
84 534
139 047
91 965
After tax
102 902
104 466
49 953
97 035
Living cost
35 560
35 560
35 560
35 560
Free-cash
67 342
68 906
14 393
61 475

Estimated living cost  is ₽35560 per week

₽23717
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3034
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽584
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.
₽8225
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Vienna model

Close
Brussels , Belgium
₽68881
₽53749
₽45217
₽29117
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
-
-
-
189 000
national
-
-
-
71 997
communal

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

-
-
-
9 830
social contributions
-
-
-
25 160
total
-
-
-
106 987
Employee

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

72 187
-
146 389
-
communal

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

3 765
-
7 636
-
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.

3 392
-
6 881
-
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.

5 414
-
10 979
-
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.

628
-
1 274
-
national
22 193
-
53 706
-
total
35 392
-
80 476
-
Employer

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

72 187
-
146 389
-
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.

938
-
1 902
-
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.

1 053
-
2 137
-
surtax
8 185
-
16 600
-
pensions

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

6 396
-
12 969
-
health

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

4 439
-
9 003
-
total
21 011
-
42 611
-
Corporate
95 800
189 000
-
-
surtax
383
756
-
-
income
19 161
37 801
-
-
total
19 544
38 557
-
-
Dividends
76 256
150 443
-
-
withholding

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

22 508
44 766
-
-
total
22 508
44 766
-
-
Income
189 000
189 000
189 000
189 000
Total tax
98 455
83 323
123 087
106 987
After tax
90 545
105 677
65 913
82 013
Living cost
36 796
36 796
36 796
36 796
Free-cash
53 749
68 881
29 117
45 217

Estimated living cost  is ₽36796 per week

₽23701
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3217
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽576
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.
₽9302
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Brussels model

Close
Barcelona , Spain
₽89400
₽82485
₽69494
₽65259
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
-
-
-
189 000
accident
-
-
-
843
income
-
-
-
54 997
pensions
-
-
-
26 471
other
-
-
-
94
unemployment
-
-
-
655
total
-
-
-
83 060
Employee
50 235
-
159 180
-
other
50
-
94
-
income
10 599
-
51 533
-
pensions
2 361
-
4 397
-
unemployment
779
-
1 450
-
total
13 789
-
57 474
-
Employer
50 235
-
159 180
-
accident
994
-
1 852
-
other
400
-
749
-
unemployment
2 764
-
5 144
-
pensions
11 855
-
22 076
-
total
16 013
-
29 821
-
Corporate
122 753
189 000
-
-
income

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

18 414
28 349
-
-
total
18 414
28 349
-
-
Dividends
104 339
160 651
-
-
withholding
21 853
34 805
-
-
total
21 853
34 805
-
-
Income
189 000
189 000
189 000
189 000
Total tax
70 069
63 154
87 295
83 060
After tax
118 931
125 846
101 705
105 940
Living cost
36 446
36 446
36 446
36 446
Free-cash
82 485
89 400
65 259
69 494

Estimated living cost  is ₽36446 per week

₽26838
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2585
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽525
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6496
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Barcelona model

Close
Luxembourg , Luxembourg
₽54925
₽41644
₽37343
₽44880
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
-
-
-
189 000
accident
-
-
-
1 593
income
-
-
-
32 300
pensions
-
-
-
28 328
health
-
-
-
13 277
surtax
-
-
-
9 371
communal
-
-
-
11 945
total
-
-
-
96 814
Employee
76 425
-
168 828
-
health
3 401
-
7 511
-
surtax
4 684
-
10 347
-
income
7 382
-
37 742
-
pensions
6 113
-
13 505
-
total
21 580
-
69 105
-
Employer
76 425
-
168 828
-
accident
688
-
1 519
-
pensions
6 113
-
13 505
-
health
2 331
-
5 148
-
total
9 132
-
20 172
-
Corporate
103 444
189 000
-
-
surtax
1 086
1 984
-
-
communal
6 983
12 757
-
-
income
15 516
28 349
-
-
total
23 585
43 090
-
-
Dividends
79 860
145 910
-
-
income
26 237
14 256
-
-
withholding
11 979
21 886
-
-
total
38 216
36 142
-
-
Income
189 000
189 000
189 000
189 000
Total tax
92 513
79 232
89 277
96 814
After tax
96 487
109 768
99 723
92 186
Living cost
54 843
54 843
54 843
54 843
Free-cash
41 644
54 925
44 880
37 343

Estimated living cost  is ₽54843 per week

₽41140
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3323
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽580
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.
₽9798
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Luxembourg model

Close
Athens , Greece
₽96215
₽93004
₽66623
₽60451
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
-
-
-
189 000
income
-
-
-
54 349
pensions
-
-
-
26 938
other
-
-
-
-
unemployment
-
-
-
230
health
-
-
-
9 562
surtax
-
-
-
8 631
total
-
-
-
99 710
Employee
33 986
-
160 649
-
other
-
-
-
-
health
868
-
3 434
-
surtax
121
-
7 425
-
income
5 697
-
48 314
-
pensions
2 267
-
8 984
-
unemployment
2 365
-
9 374
-
total
11 318
-
77 531
-
Employer
33 986
-
160 649
-
other
-
-
-
-
unemployment
1 078
-
4 269
-
pensions
4 531
-
17 954
-
health
1 545
-
6 128
-
total
7 154
-
28 351
-
Corporate
147 859
189 000
-
-
income
38 444
49 140
-
-
total
38 444
49 140
-
-
Dividends
109 415
139 860
-
-
withholding
16 413
20 978
-
-
total
16 413
20 978
-
-
Income
189 000
189 000
189 000
189 000
Total tax
73 329
70 118
105 882
99 710
After tax
115 671
118 882
83 118
89 290
Living cost
22 667
22 667
22 667
22 667
Free-cash
93 004
96 215
60 451
66 623

Estimated living cost  is ₽22667 per week

₽13685
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1971
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽527
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6486
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Source of data for Athens model

Close
Naples , Italy
₽72157
₽69917
₽61880
₽53388
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
-
-
-
189 000
municipal
-
-
-
1 122
regional
-
-
-
2 851
national
-
-
-
47 351
social contributions
-
-
-
48 611
total
-
-
-
99 935
Employee
55 981
-
189 000
-
social contributions
18 877
-
63 731
-
regional
754
-
2 542
-
municipal
297
-
1 002
-
national
8 869
-
41 152
-
total
28 797
-
108 427
-
Employer
55 981
-
189 000
-
total
-
-
-
-
Corporate
133 019
189 000
-
-
nationa
31 925
45 359
-
-
municipal
6 611
9 394
-
-
total
38 536
54 753
-
-
Dividends
94 483
134 247
-
-
withholding
24 565
34 905
-
-
total
24 565
34 905
-
-
Income
189 000
189 000
189 000
189 000
Total tax
91 898
89 658
108 427
99 935
After tax
97 102
99 342
80 573
89 065
Living cost
27 185
27 185
27 185
27 185
Free-cash
69 917
72 157
53 388
61 880

Estimated living cost  is ₽27185 per week

₽16907
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2754
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽465
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7059
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Naples model

Close
Prague , Czech Republic
₽100342
₽89717
₽78942
₽71036
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
-
-
-
189 000
income
-
-
-
19 306
health
-
-
-
25 515
solidarity contribution
-
-
-
671
social contributions
-
-
-
34 781
total
-
-
-
80 273
Employee
43 801
-
146 075
-
social contributions
2 847
-
7 742
-
health
5 913
-
19 720
-
solidarity contribution
-
-
-
-
income
5 256
-
17 792
-
total
14 016
-
45 254
-
Employer
43 801
-
146 075
-
social contributions
10 950
-
29 778
-
health
3 942
-
13 147
-
total
14 892
-
42 925
-
Corporate
130 306
189 000
-
-
income
24 758
35 910
-
-
total
24 758
35 910
-
-
Dividends
105 548
153 090
-
-
withholding
15 832
22 963
-
-
total
15 832
22 963
-
-
Income
189 000
189 000
189 000
189 000
Total tax
69 498
58 873
88 179
80 273
After tax
119 502
130 127
100 821
108 727
Living cost
29 785
29 785
29 785
29 785
Free-cash
89 717
100 342
71 036
78 942

Estimated living cost  is ₽29785 per week

₽22150
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1650
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽515
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.
₽5470
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Prague model

Close
Graz , Austria
₽72375
₽71880
₽65037
₽17803
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
-
-
-
189 000
chamber of commerce
-
-
-
756
income
-
-
-
53 991
pensions
-
-
-
21 811
unemployment
-
-
-
6 190
health
-
-
-
9 018
surtax
-
-
-
-
total
-
-
-
91 766
Employee
44 114
40 217
152 540
-
other
440
402
1 180
-
health
1 706
1 557
4 562
-
income
3 930
2 967
44 011
-
pensions
4 518
4 117
12 073
-
unemployment
1 323
1 207
3 537
-
total
11 917
10 250
65 363
-
Employer
44 114
40 217
152 540
-
accident
573
523
1 532
-
other
2 095
1 909
6 950
-
chamber of commerce
176
161
611
-
unemployment
1 323
1 207
3 537
-
surtax
-
-
-
-
pensions
5 537
5 048
14 796
-
payroll
1 323
1 207
4 577
-
health
1 668
1 521
4 456
-
total
12 695
11 576
36 459
-
Corporate
132 190
137 208
148 710
-
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.

33 047
34 302
37 178
-
total
33 047
34 302
37 178
-
Dividends
99 143
102 906
-
-
withholding
27 264
28 300
-
-
total
27 264
28 300
-
-
Income
189 000
189 000
189 000
189 000
Total tax
84 923
84 428
139 000
91 766
After tax
104 077
104 572
50 000
97 234
Living cost
32 197
32 197
32 197
32 197
Free-cash
71 880
72 375
17 803
65 037

Estimated living cost  is ₽32197 per week

₽19314
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3288
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽575
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.
₽9020
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Graz model

Close
Tbilisi , Georgia
₽165401
₽162748
₽172961
₽137051
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%.

-
-
-
189 000
microenterprise

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

-
-
-
1 890
total
-
-
-
1 890
Employee
17 686
-
189 000
-
income
3 537
-
37 800
-
total
3 537
-
37 800
-
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%.

171 314
189 000
-
-
total
-
-
-
-
Dividends
171 314
189 000
-
-
withholding
8 566
9 450
-
-
total
8 566
9 450
-
-
Income
189 000
189 000
189 000
189 000
Total tax
12 103
9 450
37 800
1 890
After tax
176 897
179 550
151 200
187 110
Living cost
14 149
14 149
14 149
14 149
Free-cash
162 748
165 401
137 051
172 961

Estimated living cost  is ₽14149 per week

₽9575
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽594
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽474
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3505
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Tbilisi model

Close
Ljubljana , Slovenia
₽103057
₽94616
₽64669
₽59664
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader

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

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

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

-
-
-
189 000
income
-
-
-
43 865
pensions
-
-
-
34 516
unemployment
-
-
-
283
health
-
-
-
18 598
total
-
-
-
97 262
Employee

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

44 626
-
163 539
-
health
2 882
-
10 564
-
income
7 696
-
40 663
-
pensions
6 917
-
25 348
-
unemployment
63
-
230
-
total
17 558
-
76 805
-
Employer

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

44 626
-
163 539
-
unemployment
27
-
98
-
pensions
3 949
-
14 473
-
health
2 972
-
10 891
-
total
6 948
-
25 462
-
Corporate
137 426
189 000
-
-
income
26 111
35 910
-
-
total
26 111
35 910
-
-
Dividends
111 315
153 090
-
-
withholding
16 698
22 964
-
-
total
16 698
22 964
-
-
Income
189 000
189 000
189 000
189 000
Total tax
67 315
58 874
102 267
97 262
After tax
121 685
130 126
86 733
91 738
Living cost
27 069
27 069
27 069
27 069
Free-cash
94 616
103 057
59 664
64 669

Estimated living cost  is ₽27069 per week

₽18577
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1735
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽525
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6234
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Ljubljana model

Close
Oslo , Norway
₽71404
₽23357
₽87030
₽132128
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
-
-
-
189 000
income
-
-
-
36 840
social contributions
-
-
-
21 546
total
-
-
-
58 386
Employee
62 493
-
-
-
social contributions
5 124
-
730
-
income
13 785
-
-
-
total
18 909
-
730
-
Employer
62 493
-
-
-
social contributions
88 116
-
12 558
-
total
88 116
-
12 558
-
Corporate
38 391
189 000
-
-
income
8 446
41 580
-
-
total
8 446
41 580
-
-
Dividends
29 945
147 420
-
-
income
6 588
32 432
-
-
total
6 588
32 432
-
-
Income
189 000
189 000
189 000
189 000
Total tax
122 059
74 012
13 288
58 386
After tax
66 941
114 988
175 712
130 614
Living cost
43 584
43 584
43 584
43 584
Free-cash
23 357
71 404
132 128
87 030

Estimated living cost  is ₽43584 per week

₽28279
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4099
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽555
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.
₽10650
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Oslo model

Close
Lisbon , Portugal
₽75847
₽74833
₽68843
₽54515
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader

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

-
-
-
189 000
income
-
-
-
22 825
surtax
-
-
-
-
social contributions

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

-
-
-
65 677
total
-
-
-
88 502
Employee
46 415
-
152 728
-
social contributions
5 106
-
16 799
-
surtax
-
-
-
-
income
9 654
-
49 759
-
total
14 760
-
66 558
-
Employer
46 415
-
152 728
-
social contributions
11 023
-
36 272
-
total
11 023
-
36 272
-
Corporate
131 562
189 000
-
-
surtax
-
-
-
-
income
27 627
39 691
-
-
total
27 627
39 691
-
-
Dividends
103 935
149 309
-
-
withholding
29 102
41 807
-
-
total
29 102
41 807
-
-
Income
189 000
189 000
189 000
189 000
Total tax
82 512
81 498
102 830
88 502
After tax
106 488
107 502
86 170
100 498
Living cost
31 655
31 655
31 655
31 655
Free-cash
74 833
75 847
54 515
68 843

Estimated living cost  is ₽31655 per week

₽23684
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1867
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽529
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5575
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Lisbon model

Close
Paris , France
₽46515
₽53451
₽57584
₽53838
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
-
-
-
189 000
income
-
-
-
30 459
pensions
-
-
-
32 630
other
-
-
-
5 858
health
-
-
-
8 342
surtax
-
-
-
-
social contributions
-
-
-
5 385
total
-
-
-
82 674
Employee
63 207
-
145 826
-
social contributions
1 800
-
4 154
-
surtax
-
-
-
-
income
5 515
-
28 763
-
pensions
7 149
-
10 328
-
total
14 464
-
43 245
-
Employer
63 207
-
145 826
-
other
2 181
-
5 767
-
social contributions
190
-
437
-
unemployment
2 561
-
5 906
-
pensions
10 386
-
17 352
-
health
4 424
-
13 713
-
total
19 742
-
43 175
-
Corporate
106 052
189 000
-
-
surtax
-
-
-
-
income
29 694
52 920
-
-
total
29 694
52 920
-
-
Dividends
76 358
136 080
-
-
surtax
-
-
-
-
social contributions
13 132
23 405
-
-
withholding
9 775
17 418
-
-
total
22 907
40 823
-
-
Income
189 000
189 000
189 000
189 000
Total tax
86 807
93 743
86 420
82 674
After tax
102 193
95 257
102 580
106 326
Living cost
48 742
48 742
48 742
48 742
Free-cash
53 451
46 515
53 838
57 584

Estimated living cost  is ₽48742 per week

₽32988
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3987
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽668
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.
₽11098
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Paris model

Close
Andorra , Andorra
₽139764
₽136374
₽108469
₽113492
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
-
-
-
189 000
income
-
-
-
8 614
social contributions
-
-
-
41 581
total
-
-
-
50 195
Employee
32 444
-
163 636
-
income
-
-
9 171
-
social contributions
2 109
-
10 637
-
total
2 109
-
19 808
-
Employer
32 444
-
163 636
-
social contributions
5 029
-
25 364
-
total
5 029
-
25 364
-
Corporate
151 527
189 000
-
-
income
15 152
18 900
-
-
total
15 152
18 900
-
-
Dividends
136 374
170 100
-
-
total
-
-
-
-
Income
189 000
189 000
189 000
189 000
Total tax
22 290
18 900
45 172
50 195
After tax
166 710
170 100
143 828
138 805
Living cost
30 336
30 336
30 336
30 336
Free-cash
136 374
139 764
113 492
108 469

Estimated living cost  is ₽30336 per week

₽19615
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2287
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽571
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.
₽7863
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Andorra model

Close
Copenhagen , Denmark
-₽30973
-₽30973
₽62200
-₽30973
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
-
-
-
189 000
municipal
-
-
-
39 701
pensions
-
-
-
875
national
-
-
-
22 551
labour market
-
-
-
15 050
total
-
-
-
78 177
Employee
205 227
205 227
205 227
-
labour market
16 395
16 395
16 395
-
national
25 072
25 072
25 072
-
municipal
43 702
43 702
43 702
-
pensions
292
292
292
-
total
85 461
85 461
85 461
-
Employer
205 227
205 227
205 227
-
labour market
16 418
16 418
16 418
-
municipal
43 772
43 772
43 772
-
pensions
583
583
583
-
national
25 116
25 116
25 116
-
total
85 889
85 889
85 889
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
189 000
189 000
189 000
189 000
Total tax
171 350
171 350
171 350
78 177
After tax
17 650
17 650
17 650
110 823
Living cost
48 623
48 623
48 623
48 623
Free-cash
-30 973
-30 973
-30 973
62 200

Estimated living cost  is ₽48623 per week

₽33278
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4301
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽748
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽10296
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Copenhagen model

Close
Krakow , Poland
-₽6437
₽11975
₽107411
₽81347
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
-
-
-
189 000
accident
-
-
-
253
income
-
-
-
52 856
pensions
-
-
-
4 174
other
-
-
-
372
health
-
-
-
2 188
total
-
-
-
59 843
Employee
34 209
-
170 905
-
health
3 917
-
19 569
-
income
4 693
-
40 590
-
pensions
3 852
-
7 654
-
total
12 462
-
67 813
-
Employer
34 209
-
170 905
-
accident
571
-
2 854
-
unemployment
838
-
4 187
-
pensions
5 562
-
11 053
-
total
6 971
-
18 094
-
Corporate
147 820
189 000
-
-
income

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

133 037
170 100
-
-
total
133 037
170 100
-
-
Dividends
14 782
18 900
-
-
withholding
2 809
3 591
-
-
total
2 809
3 591
-
-
Income
189 000
189 000
189 000
189 000
Total tax
155 279
173 691
85 907
59 843
After tax
33 721
15 309
103 093
129 157
Living cost
21 746
21 746
21 746
21 746
Free-cash
11 975
-6 437
81 347
107 411

Estimated living cost  is ₽21746 per week

₽15829
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1240
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽408
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4269
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Krakow model

Close
Helsinki , Finland
₽78988
₽81795
₽81525
₽59689
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

-
-
-
189 000
municipal
-
-
-
33 572
health
-
-
-
2 490
national
-
-
-
32 668
total
-
-
-
68 730
Employee
53 095
-
158 998
-
health
396
-
2 028
-
municipal
8 697
-
25 894
-
pensions
3 583
-
10 732
-
unemployment
797
-
2 384
-
national
877
-
19 526
-
total
14 350
-
60 564
-
Employer
53 095
-
158 998
-
accident
54
-
159
-
unemployment
345
-
1 034
-
pensions
9 212
-
27 585
-
health
408
-
1 224
-
total
10 019
-
30 002
-
Corporate
125 887
189 000
-
-
income
25 178
37 801
-
-
total
25 178
37 801
-
-
Dividends

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

75 532
113 400
-
-
national
5 318
13 055
-
-
municipal
13 595
20 411
-
-
total
18 913
33 466
-
-
Income
189 000
189 000
189 000
189 000
Total tax
68 460
71 267
90 566
68 730
After tax
120 540
117 733
98 434
120 270
Living cost
38 745
38 745
38 745
38 745
Free-cash
81 795
78 988
59 689
81 525

Estimated living cost  is ₽38745 per week

₽25308
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3727
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽617
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9095
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Helsinki model

Close
Larnaca , Cyprus
₽114474
₽108982
₽105254
₽103621
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
-
-
-
189 000
income
-
-
-
39 233
health
-
-
-
4 820
social contributions
-
-
-
16 328
total
-
-
-
60 381
Employee
77 601
77 601
177 038
-
social contributions
2 934
6 441
8 687
-
health
601
1 320
3 011
-
income
8 449
7 184
38 354
-
total
11 984
14 945
50 052
-
Employer
77 601
77 601
177 038
-
social contributions
2 934
6 441
8 687
-
health
653
1 436
3 275
-
total
3 587
7 877
11 962
-
Corporate
150 063
103 522
-
-
income
18 759
12 940
-
-
total
18 759
12 940
-
-
Dividends
131 304
90 581
-
-
withholding
22 323
15 399
-
-
total
22 323
15 399
-
-
Income
189 000
189 000
189 000
189 000
Total tax
56 653
51 161
62 014
60 381
After tax
132 347
137 839
126 986
128 619
Living cost
23 365
23 365
23 365
23 365
Free-cash
108 982
114 474
103 621
105 254

Estimated living cost  is ₽23365 per week

₽14003
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2292
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽517
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.
₽6554
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Larnaca model

Close
Podgorica , Montenegro
₽140487
₽135353
₽143555
₽123312
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader

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

  • up to €9,000.00, 60% of the average monthly wage in Montenegro
  • up to €15,000.00, 100% of the average monthly wage in Montenegro
  • in excess of €15,000, 150% of the average monthly wage in Montenegro
-
-
-
189 000
income
-
-
-
19 322
pensions
-
-
-
6 419
unemployment
-
-
-
29
health
-
-
-
3 652
total
-
-
-
29 422
Employee

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

23 164
-
179 137
-
health
1 969
-
8 139
-
income
1 584
-
16 821
-
pensions
3 474
-
14 363
-
unemployment
115
-
479
-
total
7 142
-
39 802
-
Employer

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

23 164
-
179 137
-
unemployment
115
-
479
-
pensions
1 274
-
5 267
-
health
996
-
4 117
-
total
2 385
-
9 863
-
Corporate
163 451
189 000
-
-
income
14 710
17 010
-
-
total
14 710
17 010
-
-
Dividends
148 742
171 990
-
-
withholding
13 387
15 480
-
-
total
13 387
15 480
-
-
Income
189 000
189 000
189 000
189 000
Total tax
37 624
32 490
49 665
29 422
After tax
151 376
156 510
139 335
159 578
Living cost
16 023
16 023
16 023
16 023
Free-cash
135 353
140 487
123 312
143 555

Estimated living cost  is ₽16023 per week

₽10223
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1155
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽477
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4167
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Podgorica model

Close
Valencia , Spain
₽98095
₽93637
₽78189
₽73954
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
-
-
-
189 000
accident
-
-
-
843
income
-
-
-
54 997
pensions
-
-
-
26 471
other
-
-
-
94
unemployment
-
-
-
655
total
-
-
-
83 060
Employee
37 315
-
159 180
-
other
36
-
94
-
income
7 194
-
51 533
-
pensions
1 754
-
4 397
-
unemployment
578
-
1 450
-
total
9 562
-
57 474
-
Employer
37 315
-
159 180
-
accident
739
-
1 852
-
other
299
-
749
-
unemployment
2 053
-
5 144
-
pensions
8 806
-
22 076
-
total
11 897
-
29 821
-
Corporate
139 788
189 000
-
-
income

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

20 969
28 349
-
-
total
20 969
28 349
-
-
Dividends
118 819
160 651
-
-
withholding
25 184
34 805
-
-
total
25 184
34 805
-
-
Income
189 000
189 000
189 000
189 000
Total tax
67 612
63 154
87 295
83 060
After tax
121 388
125 846
101 705
105 940
Living cost
27 751
27 751
27 751
27 751
Free-cash
93 637
98 095
73 954
78 189

Estimated living cost  is ₽27751 per week

₽18732
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2668
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.
₽5866
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Valencia model

Close
Istanbul , Turkey
₽115180
₽114726
₽118476
₽118278
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
-
-
-
189 000
income
-
-
-
64 301
pensions
-
-
-
2 010
health
-
-
-
1 457
total
-
-
-
67 768
Employee
4 198
-
186 738
-
health
210
-
503
-
income
812
-
64 195
-
pensions
378
-
905
-
unemployment
42
-
101
-
total
1 442
-
65 704
-
Employer
4 198
-
186 738
-
unemployment
84
-
201
-
pensions
462
-
1 106
-
health
399
-
955
-
total
945
-
2 262
-
Corporate
183 858
189 000
-
-
income
40 449
41 580
-
-
total
40 449
41 580
-
-
Dividends
143 409
147 420
-
-
withholding
28 682
29 484
-
-
total
28 682
29 484
-
-
Income
189 000
189 000
189 000
189 000
Total tax
71 518
71 064
67 966
67 768
After tax
117 482
117 936
121 034
121 232
Living cost
2 756
2 756
2 756
2 756
Free-cash
114 726
115 180
118 278
118 476

Estimated living cost  is ₽2756 per week

₽1638
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽223
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽63
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.
₽832
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Source of data for Istanbul model

Close
Belgrade , Serbia
₽119100
₽114135
₽100320
₽100321
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader

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

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

-
-
-
189 000
income
-
-
-
43 034
pensions
-
-
-
19 392
unemployment
-
-
-
1 119
health
-
-
-
7 682
total
-
-
-
71 227
Employee

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

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

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

26 319
-
175 649
-
health
1 355
-
3 841
-
income
3 628
-
43 034
-
pensions
3 685
-
10 442
-
unemployment
197
-
559
-
total
8 865
-
57 876
-
Employer

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

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

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

26 319
-
175 649
-
unemployment
197
-
559
-
pensions
3 158
-
8 950
-
health
1 355
-
3 841
-
total
4 710
-
13 350
-
Corporate
157 970
189 000
-
-
income
23 696
28 350
-
-
total
23 696
28 350
-
-
Dividends
134 275
160 650
-
-
withholding
20 141
24 097
-
-
total
20 141
24 097
-
-
Income
189 000
189 000
189 000
189 000
Total tax
57 412
52 447
71 226
71 227
After tax
131 588
136 553
117 774
117 773
Living cost
17 453
17 453
17 453
17 453
Free-cash
114 135
119 100
100 321
100 320

Estimated living cost  is ₽17453 per week

₽11751
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1350
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽505
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.
₽3847
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Belgrade model

Close
Porto , Portugal
₽80295
₽79933
₽73291
₽58963
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader

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

-
-
-
189 000
income
-
-
-
22 825
surtax
-
-
-
-
social contributions

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

-
-
-
65 677
total
-
-
-
88 502
Employee
39 169
-
152 728
-
social contributions
4 309
-
16 799
-
surtax
-
-
-
-
income
7 653
-
49 759
-
total
11 962
-
66 558
-
Employer
39 169
-
152 728
-
social contributions
9 302
-
36 272
-
total
9 302
-
36 272
-
Corporate
140 530
189 000
-
-
surtax
-
-
-
-
income
29 512
39 691
-
-
total
29 512
39 691
-
-
Dividends
111 018
149 309
-
-
withholding
31 084
41 807
-
-
total
31 084
41 807
-
-
Income
189 000
189 000
189 000
189 000
Total tax
81 860
81 498
102 830
88 502
After tax
107 140
107 502
86 170
100 498
Living cost
27 207
27 207
27 207
27 207
Free-cash
79 933
80 295
58 963
73 291

Estimated living cost  is ₽27207 per week

₽19270
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1890
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽483
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.
₽5565
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Porto model

Close
Madrid , Spain
₽90379
₽83774
₽70473
₽66238
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
-
-
-
189 000
accident
-
-
-
843
income
-
-
-
54 997
pensions
-
-
-
26 471
other
-
-
-
94
unemployment
-
-
-
655
total
-
-
-
83 060
Employee
48 739
-
159 180
-
other
48
-
94
-
income
10 180
-
51 533
-
pensions
2 290
-
4 397
-
unemployment
755
-
1 450
-
total
13 273
-
57 474
-
Employer
48 739
-
159 180
-
accident
965
-
1 852
-
other
391
-
749
-
unemployment
2 681
-
5 144
-
pensions
11 502
-
22 076
-
total
15 539
-
29 821
-
Corporate
124 722
189 000
-
-
income

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

18 709
28 349
-
-
total
18 709
28 349
-
-
Dividends
106 013
160 651
-
-
withholding
22 238
34 805
-
-
total
22 238
34 805
-
-
Income
189 000
189 000
189 000
189 000
Total tax
69 759
63 154
87 295
83 060
After tax
119 241
125 846
101 705
105 940
Living cost
35 467
35 467
35 467
35 467
Free-cash
83 774
90 379
66 238
70 473

Estimated living cost  is ₽35467 per week

₽25471
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2758
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽500
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.
₽6739
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Madrid model

Close
Sofia , Bulgaria
₽144224
₽138070
₽133862
₽141393
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
-
-
-
189 000
income
-
-
-
28 350
pensions

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

-
-
-
5 220
unemployment
-
-
-
141
health
-
-
-
4 056
total
-
-
-
37 767
Employee
23 001
-
182 080
-
health
1 058
-
1 622
-
accident

We are using the highest rate at 1.1%.

253
-
388
-
income
2 300
-
18 208
-
pensions

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

2 019
-
3 097
-
total
5 630
-
23 315
-
Employer
23 001
-
182 080
-
accident

We are using the highest rate at 1.1%.

253
-
388
-
unemployment
138
-
212
-
pensions

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

2 535
-
3 887
-
health
1 587
-
2 434
-
total
4 513
-
6 921
-
Corporate
161 486
189 000
-
-
income
16 149
18 900
-
-
total
16 149
18 900
-
-
Dividends
145 337
170 100
-
-
withholding
7 267
8 505
-
-
total
7 267
8 505
-
-
Income
189 000
189 000
189 000
189 000
Total tax
33 559
27 405
30 236
37 767
After tax
155 441
161 595
158 764
151 233
Living cost
17 371
17 371
17 371
17 371
Free-cash
138 070
144 224
141 393
133 862

Estimated living cost  is ₽17371 per week

₽11489
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽994
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽414
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.
₽4474
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Sofia model

Close
Berlin , Germany
₽58289
₽71493
₽59806
₽80194
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.

-
-
-
189 000
trade
-
-
-
20 388
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.

-
-
-
59 667
health

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

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

-
-
-
6 894
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.

-
-
-
3 283
total
-
-
-
90 232
Employee

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

50 213
-
189 000
-
health

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

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

6 894
-
6 894
-
surtax

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

228
-
3 283
-
income

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

4 129
-
59 667
-
total
11 251
-
69 844
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
138 787
189 000
-
-
surtax

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

1 145
1 559
-
-
income
20 817
28 349
-
-
trade
19 915
27 122
-
-
chamber of commerce
356
431
-
-
total
42 233
57 461
-
-
Dividends
96 553
131 539
-
-
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.

1 306
1 787
-
-
withholding
23 755
32 501
-
-
total
25 061
34 288
-
-
Income
189 000
189 000
189 000
189 000
Total tax
78 545
91 749
69 844
90 232
After tax
110 455
97 251
119 156
98 768
Living cost
38 962
38 962
38 962
38 962
Free-cash
71 493
58 289
80 194
59 806

Estimated living cost  is ₽38962 per week

₽26877
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4192
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽565
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.
₽7327
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Berlin model

Close
Dublin , Ireland
₽74812
₽77041
₽40802
₽40802
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
-
-
-
189 000
income
-
-
-
58 918
social contributions
-
-
-
31 793
total
-
-
-
90 711
Employee
78 941
-
189 000
-
income
14 896
-
58 918
-
social contributions
6 558
-
31 793
-
total
21 454
-
90 711
-
Employer
78 941
-
189 000
-
total
-
-
-
-
Corporate
110 059
189 000
-
-
income
13 758
23 625
-
-
total
13 758
23 625
-
-
Dividends
96 301
165 375
-
-
withholding
19 260
33 076
-
-
total
19 260
33 076
-
-
Income
189 000
189 000
189 000
189 000
Total tax
54 472
56 701
90 711
90 711
After tax
134 528
132 299
98 289
98 289
Living cost
57 487
57 487
57 487
57 487
Free-cash
77 041
74 812
40 802
40 802

Estimated living cost  is ₽57487 per week

₽43735
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4684
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽550
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8518
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Dublin model

Close
Sliema , Malta
₽80884
₽84411
₽116898
₽97064
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader

We use The Residence Programme or The Global Residence Programme.

-
-
-
189 000
income
-
-
-
28 727
health

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

-
-
-
6 741
total
-
-
-
35 468
Employee
46 295
-
184 358
-
income
5 023
-
46 018
-
social contributions
4 638
-
4 642
-
total
9 661
-
50 660
-
Employer
46 295
-
184 358
-
social contributions
4 638
-
4 642
-
total
4 638
-
4 642
-
Corporate
138 066
189 000
-
-
income
48 324
66 150
-
-
total
48 324
66 150
-
-
Dividends
89 742
122 850
-
-
social contributions
5 332
5 332
-
-
total
5 332
5 332
-
-
Income
189 000
189 000
189 000
189 000
Total tax
67 955
71 482
55 302
35 468
After tax
121 045
117 518
133 698
153 532
Living cost
36 634
36 634
36 634
36 634
Free-cash
84 411
80 884
97 064
116 898

Estimated living cost  is ₽36634 per week

₽24130
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2888
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽561
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.
₽9053
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Sliema model

Close
Edinburgh , United Kingdom
₽84955
₽90951
₽86918
₽69868
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
-
-
-
189 000
income
-
-
-
55 144
pensions
-
-
-
9 323
total
-
-
-
64 467
Employee
51 632
-
165 003
-
health
674
-
2 351
-
income
9 403
-
43 779
-
pensions
3 941
-
11 390
-
total
14 018
-
57 520
-
Employer
51 632
-
165 003
-
pensions
5 216
-
20 861
-
health
981
-
3 136
-
total
6 197
-
23 997
-
Corporate
131 170
189 000
-
-
income

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

24 923
35 911
-
-
total
24 923
35 911
-
-
Dividends
106 248
153 089
-
-
withholding
15 296
30 519
-
-
total
15 296
30 519
-
-
Income
189 000
189 000
189 000
189 000
Total tax
60 434
66 430
81 517
64 467
After tax
128 566
122 570
107 483
124 533
Living cost
37 615
37 615
37 615
37 615
Free-cash
90 951
84 955
69 868
86 918

Estimated living cost  is ₽37615 per week

₽25804
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3459
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.
₽7879
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Additional information

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

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

Source of data for Edinburgh model

Close
Warsaw , Poland
-₽8591
₽11643
₽105257
₽79193
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
-
-
-
189 000
accident
-
-
-
253
income
-
-
-
52 856
pensions
-
-
-
4 174
other
-
-
-
372
health
-
-
-
2 188
total
-
-
-
59 843
Employee
37 595
-
170 905
-
health
4 304
-
19 569
-
income
5 158
-
40 590
-
pensions
4 233
-
7 654
-
total
13 695
-
67 813
-
Employer
37 595
-
170 905
-
accident
628
-
2 854
-
unemployment
921
-
4 187
-
pensions
6 113
-
11 053
-
total
7 662
-
18 094
-
Corporate
143 744
189 000
-
-
income

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

129 369
170 100
-
-
total
129 369
170 100
-
-
Dividends
14 374
18 900
-
-
withholding
2 731
3 591
-
-
total
2 731
3 591
-
-
Income
189 000
189 000
189 000
189 000
Total tax
153 457
173 691
85 907
59 843
After tax
35 543
15 309
103 093
129 157
Living cost
23 900
23 900
23 900
23 900
Free-cash
11 643
-8 591
79 193
105 257

Estimated living cost  is ₽23900 per week

₽17540
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1393
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽481
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4486
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Warsaw model

Close
Skopje , Macedonia
₽130954
₽140690
₽99655
₽121848
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader

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

-
-
-
189 000
work injury
-
-
-
807
health insurance
-
-
-
11 943
income
-
-
-
31 331
pensions
-
-
-
29 696
unemployment
-
-
-
1 937
total
-
-
-
75 714
Employee

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

21 810
-
189 000
-
work injury
109
-
403
-
income
2 181
-
31 331
-
pensions
4 013
-
14 848
-
health insurance
1 614
-
5 971
-
unemployment
262
-
968
-
total
8 179
-
53 521
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
167 190
189 000
-
-
income

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

1 672
18 900
-
-
total
1 672
18 900
-
-
Dividends
165 518
170 100
-
-
withholding
24 828
25 515
-
-
total
24 828
25 515
-
-
Income
189 000
189 000
189 000
189 000
Total tax
34 679
44 415
53 521
75 714
After tax
154 321
144 585
135 479
113 286
Living cost
13 631
13 631
13 631
13 631
Free-cash
140 690
130 954
121 848
99 655

Estimated living cost  is ₽13631 per week

₽8445
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽991
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽425
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3771
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Skopje model

Close
Rome , Italy
₽59350
₽54760
₽47230
₽38934
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
-
-
-
189 000
municipal
-
-
-
1 264
regional
-
-
-
4 341
national
-
-
-
47 351
social contributions
-
-
-
48 611
total
-
-
-
101 567
Employee
85 040
-
189 000
-
social contributions
28 675
-
63 731
-
regional
1 284
-
3 852
-
municipal
508
-
1 128
-
national
14 371
-
41 152
-
total
44 838
-
109 863
-
Employer
85 040
-
189 000
-
total
-
-
-
-
Corporate
103 960
189 000
-
-
nationa
24 950
45 359
-
-
municipal
5 010
9 110
-
-
total
29 960
54 469
-
-
Dividends
74 000
134 530
-
-
withholding
19 239
34 978
-
-
total
19 239
34 978
-
-
Income
189 000
189 000
189 000
189 000
Total tax
94 037
89 447
109 863
101 567
After tax
94 963
99 553
79 137
87 433
Living cost
40 203
40 203
40 203
40 203
Free-cash
54 760
59 350
38 934
47 230

Estimated living cost  is ₽40203 per week

₽28240
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2765
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽607
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8589
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Rome model

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