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

Andorra , Andorra
₽110486
₽139179
₽115506
₽142289
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
social contributions
-
-
-
41 579
income
-
-
-
9 123
total
-
-
-
50 702
Employee
29 745
-
163 636
-
social contributions
1 933
-
10 637
-
income
-
-
9 681
-
total
1 933
-
20 318
-
Employer
29 745
-
163 636
-
social contributions
4 611
-
25 364
-
total
4 611
-
25 364
-
Corporate
154 644
189 000
-
-
income
15 465
18 899
-
-
total
15 465
18 899
-
-
Dividends
139 179
170 101
-
-
total
-
-
-
-
Income
189 000
189 000
189 000
189 000
Total tax
22 009
18 899
45 682
50 702
After tax
166 991
170 101
143 318
138 298
Living cost
27 812
27 812
27 812
27 812
Free-cash
139 179
142 289
115 506
110 486

Estimated living cost  is ₽27812 per week

₽17983
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2096
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽523
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.
₽7209
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Graz , Austria
₽67738
₽74450
₽20280
₽74907
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
surtax
-
-
-
-
unemployment
-
-
-
5 675
health
-
-
-
8 268
chamber of commerce
-
-
-
757
pensions
-
-
-
19 997
income
-
-
-
57 047
total
-
-
-
91 744
Employee
40 444
36 871
154 504
-
unemployment
1 213
1 106
3 243
-
other
404
369
1 082
-
income
3 603
2 720
47 383
-
pensions
4 142
3 775
11 068
-
health
1 564
1 427
4 182
-
total
10 926
9 397
66 958
-
Employer
40 444
36 871
154 504
-
pensions
5 076
4 628
13 565
-
surtax
-
-
-
-
payroll
1 213
1 106
4 635
-
other
1 921
1 751
6 944
-
health
1 529
1 394
4 086
-
accident
525
479
1 405
-
unemployment
1 213
1 106
3 243
-
chamber of commerce
162
147
618
-
total
11 639
10 611
34 496
-
Corporate
136 917
141 517
150 993
-
income

The minimum corporate income for a GmbH is €1,1750 for a year. However, for GmbHs founded after 30 June 2013, the amount is reduced to €500 for the first five years and €1000 for the next five years.

Минимальный корпоративный налог для GmbH €1,1750 в год. Если GmbHs основана после 30 Июня 2013 эта сумма сниже до €500 в первые 5 лет и €1000 для следующих пяти лет.

34 229
35 379
37 748
-
total
34 229
35 379
37 748
-
Dividends
102 688
106 137
-
-
withholding
28 238
29 188
-
-
total
28 238
29 188
-
-
Income
189 000
189 000
189 000
189 000
Total tax
85 032
84 575
139 202
91 744
After tax
103 968
104 425
49 798
97 256
Living cost
29 518
29 518
29 518
29 518
Free-cash
74 450
74 907
20 280
67 738

Estimated living cost  is ₽29518 per week

₽17707
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3015
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.
₽8270
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Vienna , Austria
₽64472
₽70293
₽17149
₽71725
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
surtax
-
-
-
183
unemployment
-
-
-
5 675
health
-
-
-
8 268
chamber of commerce
-
-
-
757
pensions
-
-
-
19 997
income
-
-
-
57 047
total
-
-
-
91 927
Employee
46 238
36 871
154 334
-
unemployment
1 387
1 106
3 243
-
other
462
369
1 082
-
income
5 264
2 720
47 303
-
pensions
4 735
3 775
11 068
-
health
1 789
1 427
4 182
-
total
13 637
9 397
66 878
-
Employer
46 238
36 871
154 334
-
pensions
5 803
4 628
13 565
-
surtax
183
183
183
-
payroll
1 387
1 106
4 630
-
other
2 196
1 751
6 937
-
health
1 747
1 394
4 086
-
accident
600
479
1 405
-
unemployment
1 387
1 106
3 243
-
chamber of commerce
184
147
618
-
total
13 487
10 794
34 667
-
Corporate
129 274
141 334
150 822
-
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.

32 319
35 333
37 705
-
total
32 319
35 333
37 705
-
Dividends
96 955
106 001
-
-
withholding
26 663
29 150
-
-
total
26 663
29 150
-
-
Income
189 000
189 000
189 000
189 000
Total tax
86 106
84 674
139 250
91 927
After tax
102 894
104 326
49 750
97 073
Living cost
32 601
32 601
32 601
32 601
Free-cash
70 293
71 725
17 149
64 472

Estimated living cost  is ₽32601 per week

₽21744
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2781
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽536
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7541
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Brussels , Belgium
₽48374
₽58037
₽31354
₽71050
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
-
-
-
73 869
communal

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

-
-
-
9 955
social contributions
-
-
-
23 067
total
-
-
-
106 891
Employee

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

66 182
-
146 389
-
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.

576
-
1 273
-
national
20 347
-
54 531
-
communal

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

3 452
-
7 636
-
pensions

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

4 964
-
10 979
-
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.

3 109
-
6 881
-
total
32 448
-
81 300
-
Employer

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

66 182
-
146 389
-
surtax
7 504
-
16 599
-
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.

5 864
-
12 970
-
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.

4 070
-
9 002
-
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.

860
-
1 903
-
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.

966
-
2 137
-
total
19 264
-
42 611
-
Corporate
103 554
189 000
-
-
income
20 711
39 008
-
-
surtax
414
780
-
-
total
21 125
39 788
-
-
Dividends
82 428
149 212
-
-
withholding

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

24 391
44 427
-
-
total
24 391
44 427
-
-
Income
189 000
189 000
189 000
189 000
Total tax
97 228
84 215
123 911
106 891
After tax
91 772
104 785
65 089
82 109
Living cost
33 735
33 735
33 735
33 735
Free-cash
58 037
71 050
31 354
48 374

Estimated living cost  is ₽33735 per week

₽21730
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2950
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽528
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.
₽8528
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Sofia , Bulgaria
₽136115
₽140047
₽143808
₽145685
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
unemployment
-
-
-
129
health
-
-
-
3 715
pensions

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

-
-
-
4 781
income
-
-
-
28 350
total
-
-
-
36 975
Employee
21 067
-
182 662
-
accident

We are using the highest rate at 1.1%.

232
-
355
-
income
2 107
-
18 266
-
pensions

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

1 849
-
2 837
-
health
969
-
1 486
-
total
5 157
-
22 944
-
Employer
21 067
-
182 662
-
pensions

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

2 322
-
3 560
-
health
1 454
-
2 229
-
accident

We are using the highest rate at 1.1%.

232
-
355
-
unemployment
127
-
194
-
total
4 135
-
6 338
-
Corporate
163 800
189 000
-
-
income
16 380
18 900
-
-
total
16 380
18 900
-
-
Dividends
147 420
170 100
-
-
withholding
7 371
8 505
-
-
total
7 371
8 505
-
-
Income
189 000
189 000
189 000
189 000
Total tax
33 043
27 405
29 282
36 975
After tax
155 957
161 595
159 718
152 025
Living cost
15 910
15 910
15 910
15 910
Free-cash
140 047
145 685
143 808
136 115

Estimated living cost  is ₽15910 per week

₽10523
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽911
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽380
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.
₽4097
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Varna , Bulgaria
₽139899
₽145173
₽147592
₽149469
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
unemployment
-
-
-
129
health
-
-
-
3 715
pensions

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

-
-
-
4 781
income
-
-
-
28 350
total
-
-
-
36 975
Employee
16 057
-
182 662
-
accident

We are using the highest rate at 1.1%.

177
-
355
-
income
1 605
-
18 266
-
pensions

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

1 410
-
2 837
-
health
739
-
1 486
-
total
3 931
-
22 944
-
Employer
16 057
-
182 662
-
pensions

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

1 770
-
3 560
-
health
1 108
-
2 229
-
accident

We are using the highest rate at 1.1%.

177
-
355
-
unemployment
96
-
194
-
total
3 151
-
6 338
-
Corporate
169 793
189 000
-
-
income
16 979
18 900
-
-
total
16 979
18 900
-
-
Dividends
152 814
170 100
-
-
withholding
7 640
8 505
-
-
total
7 640
8 505
-
-
Income
189 000
189 000
189 000
189 000
Total tax
31 701
27 405
29 282
36 975
After tax
157 299
161 595
159 718
152 025
Living cost
12 126
12 126
12 126
12 126
Free-cash
145 173
149 469
147 592
139 899

Estimated living cost  is ₽12126 per week

₽7079
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽866
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽321
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.
₽3860
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Larnaca , Cyprus
₽106456
₽111335
₽104866
₽116370
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
health
-
-
-
4 820
social contributions
-
-
-
14 970
income
-
-
-
41 333
total
-
-
-
61 123
Employee
71 145
71 145
177 747
-
income
7 747
6 586
40 474
-
social contributions
2 690
5 905
7 964
-
health
551
1 210
3 022
-
total
10 988
13 701
51 460
-
Employer
71 145
71 145
177 747
-
social contributions
2 690
5 905
7 964
-
health
599
1 317
3 289
-
total
3 289
7 222
11 253
-
Corporate
153 302
110 633
-
-
income
19 163
13 829
-
-
total
19 163
13 829
-
-
Dividends
134 140
96 805
-
-
withholding
22 804
16 457
-
-
total
22 804
16 457
-
-
Income
189 000
189 000
189 000
189 000
Total tax
56 244
51 209
62 713
61 123
After tax
132 756
137 791
126 287
127 877
Living cost
21 421
21 421
21 421
21 421
Free-cash
111 335
116 370
104 866
106 456

Estimated living cost  is ₽21421 per week

₽12838
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2102
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.
₽6008
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Limassol , Cyprus
₽97867
₽103944
₽96277
₽107781
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
health
-
-
-
4 820
social contributions
-
-
-
14 970
income
-
-
-
41 333
total
-
-
-
61 123
Employee
71 145
71 145
177 747
-
income
7 471
6 586
40 474
-
social contributions
3 457
5 905
7 964
-
health
708
1 210
3 022
-
total
11 636
13 701
51 460
-
Employer
71 145
71 145
177 747
-
social contributions
3 457
5 905
7 964
-
health
771
1 317
3 289
-
total
4 228
7 222
11 253
-
Corporate
143 127
110 633
-
-
income
17 891
13 829
-
-
total
17 891
13 829
-
-
Dividends
125 235
96 805
-
-
withholding
21 291
16 457
-
-
total
21 291
16 457
-
-
Income
189 000
189 000
189 000
189 000
Total tax
55 046
51 209
62 713
61 123
After tax
133 954
137 791
126 287
127 877
Living cost
30 010
30 010
30 010
30 010
Free-cash
103 944
107 781
96 277
97 867

Estimated living cost  is ₽30010 per week

₽20515
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2344
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽504
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6647
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Brno , Czech Republic
₽89365
₽101003
₽81196
₽108662
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
health
-
-
-
25 515
social contributions
-
-
-
30 888
income
-
-
-
19 890
solidarity contribution
-
-
-
1 877
total
-
-
-
78 170
Employee
31 567
-
149 133
-
income
3 788
-
18 319
-
social contributions
2 052
-
6 876
-
health
4 262
-
20 133
-
solidarity contribution
-
-
1 144
-
total
10 102
-
46 472
-
Employer
31 567
-
149 133
-
social contributions
7 892
-
26 445
-
health
2 841
-
13 422
-
total
10 733
-
39 867
-
Corporate
146 701
189 000
-
-
income
27 873
35 910
-
-
total
27 873
35 910
-
-
Dividends
118 828
153 090
-
-
withholding
17 824
22 963
-
-
total
17 824
22 963
-
-
Income
189 000
189 000
189 000
189 000
Total tax
66 532
58 873
86 339
78 170
After tax
122 468
130 127
102 661
110 830
Living cost
21 465
21 465
21 465
21 465
Free-cash
101 003
108 662
81 196
89 365

Estimated living cost  is ₽21465 per week

₽14910
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1527
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽422
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.
₽4606
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Prague , Czech Republic
₽84379
₽94240
₽76210
₽103676
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
health
-
-
-
25 515
social contributions
-
-
-
30 888
income
-
-
-
19 890
solidarity contribution
-
-
-
1 877
total
-
-
-
78 170
Employee
38 898
-
149 133
-
income
4 668
-
18 319
-
social contributions
2 528
-
6 876
-
health
5 251
-
20 133
-
solidarity contribution
-
-
1 144
-
total
12 447
-
46 472
-
Employer
38 898
-
149 133
-
social contributions
9 725
-
26 445
-
health
3 501
-
13 422
-
total
13 226
-
39 867
-
Corporate
136 876
189 000
-
-
income
26 006
35 910
-
-
total
26 006
35 910
-
-
Dividends
110 870
153 090
-
-
withholding
16 630
22 963
-
-
total
16 630
22 963
-
-
Income
189 000
189 000
189 000
189 000
Total tax
68 309
58 873
86 339
78 170
After tax
120 691
130 127
102 661
110 830
Living cost
26 451
26 451
26 451
26 451
Free-cash
94 240
103 676
76 210
84 379

Estimated living cost  is ₽26451 per week

₽19671
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1465
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽458
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4857
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Copenhagen , Denmark
₽65303
-₽13174
-₽13174
-₽13174
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
-
-
-
23 020
pensions
-
-
-
804
municipal
-
-
-
40 128
labour market
-
-
-
15 056
total
-
-
-
79 008
Employee
188 620
188 620
188 620
-
municipal
40 166
40 166
40 166
-
national
23 043
23 043
23 043
-
pensions
268
268
268
-
labour market
15 068
15 068
15 068
-
total
78 545
78 545
78 545
-
Employer
188 620
188 620
188 620
-
pensions
536
536
536
-
labour market
15 090
15 090
15 090
-
municipal
40 230
40 230
40 230
-
national
23 084
23 084
23 084
-
total
78 940
78 940
78 940
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
189 000
189 000
189 000
189 000
Total tax
157 485
157 485
157 485
79 008
After tax
31 515
31 515
31 515
109 992
Living cost
44 689
44 689
44 689
44 689
Free-cash
-13 174
-13 174
-13 174
65 303

Estimated living cost  is ₽44689 per week

₽30585
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3953
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽687
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.
₽9463
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Tallinn , Estonia
₽78957
₽123105
₽86587
₽128852
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
health
-
-
-
24 570
pensions
-
-
-
37 800
income
-
-
-
25 325
total
-
-
-
87 695
Employee
26 247
-
141 255
-
unemployment
420
-
2 260
-
income
2 955
-
27 234
-
pensions
525
-
2 825
-
total
3 900
-
32 319
-
Employer
26 247
-
141 255
-
pensions
5 250
-
28 251
-
health
3 411
-
18 364
-
unemployment
211
-
1 131
-
total
8 872
-
47 746
-
Corporate
153 881
189 000
-
-
income
30 775
37 800
-
-
total
30 775
37 800
-
-
Dividends
123 105
151 200
-
-
total
-
-
-
-
Income
189 000
189 000
189 000
189 000
Total tax
43 547
37 800
80 065
87 695
After tax
145 453
151 200
108 935
101 305
Living cost
22 348
22 348
22 348
22 348
Free-cash
123 105
128 852
86 587
78 957

Estimated living cost  is ₽22348 per week

₽15328
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1331
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽449
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5239
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Helsinki , Finland
₽82600
₽84153
₽60950
₽81291
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
national
-
-
-
34 788
health
-
-
-
2 525
municipal
-
-
-
33 565
total
-
-
-
70 878
Employee
48 678
-
158 997
-
unemployment
730
-
2 384
-
municipal
7 973
-
25 887
-
national
804
-
21 458
-
pensions
3 285
-
10 733
-
health
363
-
2 063
-
total
13 155
-
62 525
-
Employer
48 678
-
158 997
-
pensions
8 445
-
27 585
-
health
374
-
1 224
-
accident
49
-
160
-
unemployment
316
-
1 034
-
total
9 184
-
30 003
-
Corporate
131 138
189 000
-
-
income
26 228
37 800
-
-
total
26 228
37 800
-
-
Dividends

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

78 682
113 400
-
-
municipal
14 162
20 413
-
-
national
6 596
13 974
-
-
total
20 758
34 387
-
-
Income
189 000
189 000
189 000
189 000
Total tax
69 325
72 187
92 528
70 878
After tax
119 675
116 813
96 472
118 122
Living cost
35 522
35 522
35 522
35 522
Free-cash
84 153
81 291
60 950
82 600

Estimated living cost  is ₽35522 per week

₽23203
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3417
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.
₽8338
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Marseille , France
₽76563
₽71878
₽72244
₽66737
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
surtax
-
-
-
-
health
-
-
-
8 804
pensions
-
-
-
31 220
social contributions
-
-
-
5 385
income
-
-
-
32 650
other
-
-
-
5 859
total
-
-
-
83 918
Employee
35 347
-
144 998
-
income
1 823
-
29 496
-
surtax
-
-
-
-
social contributions
1 008
-
4 131
-
pensions
3 998
-
10 610
-
total
6 829
-
44 237
-
Employer
35 347
-
144 998
-
pensions
5 808
-
17 769
-
social contributions
105
-
435
-
other
1 220
-
5 881
-
health
2 474
-
14 042
-
unemployment
1 431
-
5 873
-
total
11 038
-
44 000
-
Corporate
142 614
189 000
-
-
income
39 932
52 919
-
-
surtax
-
-
-
-
total
39 932
52 919
-
-
Dividends
102 683
136 081
-
-
withholding
13 144
17 419
-
-
social contributions
17 660
23 406
-
-
surtax
-
-
-
-
total
30 804
40 825
-
-
Income
189 000
189 000
189 000
189 000
Total tax
88 603
93 744
88 237
83 918
After tax
100 397
95 256
100 763
105 082
Living cost
28 519
28 519
28 519
28 519
Free-cash
71 878
66 737
72 244
76 563

Estimated living cost  is ₽28519 per week

₽16539
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2897
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽541
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.
₽8542
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Nice , France
₽73427
₽69066
₽69108
₽63601
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
surtax
-
-
-
-
health
-
-
-
8 804
pensions
-
-
-
31 220
social contributions
-
-
-
5 385
income
-
-
-
32 650
other
-
-
-
5 859
total
-
-
-
83 918
Employee
39 598
-
144 998
-
income
2 337
-
29 496
-
surtax
-
-
-
-
social contributions
1 129
-
4 131
-
pensions
4 477
-
10 610
-
total
7 943
-
44 237
-
Employer
39 598
-
144 998
-
pensions
6 505
-
17 769
-
social contributions
119
-
435
-
other
1 366
-
5 881
-
health
2 772
-
14 042
-
unemployment
1 603
-
5 873
-
total
12 365
-
44 000
-
Corporate
137 036
189 000
-
-
income
38 371
52 919
-
-
surtax
-
-
-
-
total
38 371
52 919
-
-
Dividends
98 665
136 081
-
-
withholding
12 629
17 419
-
-
social contributions
16 971
23 406
-
-
surtax
-
-
-
-
total
29 600
40 825
-
-
Income
189 000
189 000
189 000
189 000
Total tax
88 279
93 744
88 237
83 918
After tax
100 721
95 256
100 763
105 082
Living cost
31 655
31 655
31 655
31 655
Free-cash
69 066
63 601
69 108
73 427

Estimated living cost  is ₽31655 per week

₽19960
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2574
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽539
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.
₽8584
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Paris , France
₽60395
₽56929
₽56076
₽50569
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
surtax
-
-
-
-
health
-
-
-
8 804
pensions
-
-
-
31 220
social contributions
-
-
-
5 385
income
-
-
-
32 650
other
-
-
-
5 859
total
-
-
-
83 918
Employee
57 948
-
144 998
-
income
5 056
-
29 496
-
surtax
-
-
-
-
social contributions
1 650
-
4 131
-
pensions
6 554
-
10 610
-
total
13 260
-
44 237
-
Employer
57 948
-
144 998
-
pensions
9 522
-
17 769
-
social contributions
174
-
435
-
other
2 000
-
5 881
-
health
4 056
-
14 042
-
unemployment
2 347
-
5 873
-
total
18 099
-
44 000
-
Corporate
112 953
189 000
-
-
income
31 627
52 919
-
-
surtax
-
-
-
-
total
31 627
52 919
-
-
Dividends
81 326
136 081
-
-
withholding
10 410
17 419
-
-
social contributions
13 988
23 406
-
-
surtax
-
-
-
-
total
24 398
40 825
-
-
Income
189 000
189 000
189 000
189 000
Total tax
87 384
93 744
88 237
83 918
After tax
101 616
95 256
100 763
105 082
Living cost
44 687
44 687
44 687
44 687
Free-cash
56 929
50 569
56 076
60 395

Estimated living cost  is ₽44687 per week

₽30243
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3656
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽613
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.
₽10175
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Batumi , Georgia
₽181205
₽172538
₽145295
₽173645
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
7 381
-
189 000
-
income
1 476
-
37 800
-
total
1 476
-
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%.

181 619
189 000
-
-
total
-
-
-
-
Dividends
181 619
189 000
-
-
withholding
9 081
9 450
-
-
total
9 081
9 450
-
-
Income
189 000
189 000
189 000
189 000
Total tax
10 557
9 450
37 800
1 890
After tax
178 443
179 550
151 200
187 110
Living cost
5 905
5 905
5 905
5 905
Free-cash
172 538
173 645
145 295
181 205

Estimated living cost  is ₽5905 per week

₽3659
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽491
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽162
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.
₽1592
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Tbilisi , Georgia
₽177908
₽168622
₽141998
₽170348
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
11 502
-
189 000
-
income
2 301
-
37 800
-
total
2 301
-
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%.

177 498
189 000
-
-
total
-
-
-
-
Dividends
177 498
189 000
-
-
withholding
8 875
9 450
-
-
total
8 875
9 450
-
-
Income
189 000
189 000
189 000
189 000
Total tax
11 176
9 450
37 800
1 890
After tax
177 824
179 550
151 200
187 110
Living cost
9 202
9 202
9 202
9 202
Free-cash
168 622
170 348
141 998
177 908

Estimated living cost  is ₽9202 per week

₽6227
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽386
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽309
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.
₽2280
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Berlin , Germany
₽61332
₽73610
₽82280
₽61505
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
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.

-
-
-
3 371
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.

-
-
-
6 321
income

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

-
-
-
61 308
trade
-
-
-
20 948
total
-
-
-
91 948
Employee

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

46 036
-
189 000
-
income

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

3 785
-
61 308
-
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.

209
-
3 371
-
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.

6 321
-
6 321
-
total
10 315
-
71 000
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
142 964
189 000
-
-
trade
20 515
27 122
-
-
income
21 445
28 351
-
-
chamber of commerce
349
418
-
-
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.

1 180
1 559
-
-
total
43 489
57 450
-
-
Dividends
99 475
131 551
-
-
withholding
24 518
32 536
-
-
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.

1 348
1 789
-
-
total
25 866
34 325
-
-
Income
189 000
189 000
189 000
189 000
Total tax
79 670
91 775
71 000
91 948
After tax
109 330
97 225
118 000
97 052
Living cost
35 720
35 720
35 720
35 720
Free-cash
73 610
61 505
82 280
61 332

Estimated living cost  is ₽35720 per week

₽24641
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3843
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽518
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6718
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Dresden , Germany
₽66984
₽77491
₽89976
₽67255
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
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.

-
-
-
3 371
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.

-
-
-
6 321
income

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

-
-
-
61 308
trade
-
-
-
22 992
total
-
-
-
93 992
Employee

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

35 388
-
189 000
-
income

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

989
-
61 308
-
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.

54
-
3 371
-
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.

6 321
-
6 321
-
total
7 364
-
71 000
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
153 612
189 000
-
-
trade
24 195
29 768
-
-
income
23 041
28 351
-
-
chamber of commerce
362
413
-
-
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.

1 268
1 559
-
-
total
48 866
60 091
-
-
Dividends
104 747
128 910
-
-
withholding
25 835
31 876
-
-
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.

1 420
1 754
-
-
total
27 255
33 630
-
-
Income
189 000
189 000
189 000
189 000
Total tax
83 485
93 721
71 000
93 992
After tax
105 515
95 279
118 000
95 008
Living cost
28 024
28 024
28 024
28 024
Free-cash
77 491
67 255
89 976
66 984

Estimated living cost  is ₽28024 per week

₽17628
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3268
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽523
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.
₽6605
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Hamburg , Germany
₽57639
₽70962
₽81653
₽57963
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
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.

-
-
-
3 371
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.

-
-
-
6 321
income

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

-
-
-
61 308
trade
-
-
-
24 014
total
-
-
-
95 014
Employee

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

46 920
-
189 000
-
income

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

4 031
-
61 308
-
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.

221
-
3 371
-
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.

6 321
-
6 321
-
total
10 573
-
71 000
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
142 080
189 000
-
-
trade
23 373
31 090
-
-
income
21 312
28 351
-
-
chamber of commerce
342
409
-
-
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.

1 173
1 559
-
-
total
46 200
61 409
-
-
Dividends
95 880
127 591
-
-
withholding
23 619
31 546
-
-
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.

1 299
1 735
-
-
total
24 918
33 281
-
-
Income
189 000
189 000
189 000
189 000
Total tax
81 691
94 690
71 000
95 014
After tax
107 309
94 310
118 000
93 986
Living cost
36 347
36 347
36 347
36 347
Free-cash
70 962
57 963
81 653
57 639

Estimated living cost  is ₽36347 per week

₽24309
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3833
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽543
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7662
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Munich , Germany
₽50579
₽65954
₽75615
₽50951
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
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.

-
-
-
3 371
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.

-
-
-
6 321
income

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

-
-
-
61 308
trade
-
-
-
25 036
total
-
-
-
96 036
Employee

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

55 604
-
189 000
-
income

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

6 539
-
61 308
-
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.

360
-
3 371
-
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.

6 321
-
6 321
-
total
13 220
-
71 000
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
133 396
189 000
-
-
trade
22 878
32 414
-
-
income
20 009
28 351
-
-
chamber of commerce
328
407
-
-
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.

1 101
1 559
-
-
total
44 316
62 731
-
-
Dividends
89 080
126 269
-
-
withholding
21 919
31 216
-
-
surtax

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

1 206
1 717
-
-
total
23 125
32 933
-
-
Income
189 000
189 000
189 000
189 000
Total tax
80 661
95 664
71 000
96 036
After tax
108 339
93 336
118 000
92 964
Living cost
42 385
42 385
42 385
42 385
Free-cash
65 954
50 951
75 615
50 579

Estimated living cost  is ₽42385 per week

₽30956
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3390
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.
₽7488
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Athens , Greece
₽68312
₽95157
₽62653
₽98099
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
surtax
-
-
-
9 328
unemployment
-
-
-
211
health
-
-
-
8 767
pensions
-
-
-
24 697
income
-
-
-
56 903
other
-
-
-
-
total
-
-
-
99 906
Employee
31 158
-
163 007
-
unemployment
2 168
-
8 595
-
other
-
-
-
-
income
5 223
-
51 371
-
surtax
111
-
8 222
-
pensions
2 079
-
8 236
-
health
795
-
3 148
-
total
10 376
-
79 572
-
Employer
31 158
-
163 007
-
pensions
4 154
-
16 460
-
other
-
-
-
-
health
1 417
-
5 619
-
unemployment
989
-
3 914
-
total
6 560
-
25 993
-
Corporate
151 282
189 000
-
-
income
39 333
49 139
-
-
total
39 333
49 139
-
-
Dividends
111 949
139 861
-
-
withholding
16 792
20 980
-
-
total
16 792
20 980
-
-
Income
189 000
189 000
189 000
189 000
Total tax
73 061
70 119
105 565
99 906
After tax
115 939
118 881
83 435
89 094
Living cost
20 782
20 782
20 782
20 782
Free-cash
95 157
98 099
62 653
68 312

Estimated living cost  is ₽20782 per week

₽12547
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1807
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.
₽5947
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Thessaloniki , Greece
₽68677
₽95585
₽63018
₽98464
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
surtax
-
-
-
9 328
unemployment
-
-
-
211
health
-
-
-
8 767
pensions
-
-
-
24 697
income
-
-
-
56 903
other
-
-
-
-
total
-
-
-
99 906
Employee
30 597
-
163 007
-
unemployment
2 130
-
8 595
-
other
-
-
-
-
income
5 129
-
51 371
-
surtax
100
-
8 222
-
pensions
2 040
-
8 236
-
health
781
-
3 148
-
total
10 180
-
79 572
-
Employer
30 597
-
163 007
-
pensions
4 079
-
16 460
-
other
-
-
-
-
health
1 392
-
5 619
-
unemployment
969
-
3 914
-
total
6 440
-
25 993
-
Corporate
151 963
189 000
-
-
income
39 510
49 139
-
-
total
39 510
49 139
-
-
Dividends
112 453
139 861
-
-
withholding
16 868
20 980
-
-
total
16 868
20 980
-
-
Income
189 000
189 000
189 000
189 000
Total tax
72 998
70 119
105 565
99 906
After tax
116 002
118 881
83 435
89 094
Living cost
20 417
20 417
20 417
20 417
Free-cash
95 585
98 464
63 018
68 677

Estimated living cost  is ₽20417 per week

₽12484
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1884
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.
₽5578
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Budapest , Hungary
₽112522
₽88123
₽91157
₽87739
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
unemployment
-
-
-
2 835
health
-
-
-
13 230
pensions
-
-
-
18 900
income
-
-
-
23 105
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.

26 572
10 575
158 159
-
unemployment
399
159
2 372
-
income
3 248
1 293
19 335
-
pensions
2 657
1 058
15 816
-
health
1 860
740
11 071
-
total
8 164
3 250
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.

26 572
10 575
158 159
-
pensions
5 182
2 062
30 841
-
total
5 182
2 062
30 841
-
Corporate
157 246
176 362
-
-
income
14 152
15 873
-
-
total
14 152
15 873
-
-
Dividends
143 094
160 490
-
-
withholding
27 188
30 493
-
-
social contributions
27 783
31 175
-
-
total
54 971
61 668
-
-
Income
189 000
189 000
189 000
189 000
Total tax
82 469
82 853
79 435
58 070
After tax
106 531
106 147
109 565
130 930
Living cost
18 408
18 408
18 408
18 408
Free-cash
88 123
87 739
91 157
112 522

Estimated living cost  is ₽18408 per week

₽12562
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1506
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽368
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.
₽3972
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Reykjavik , Iceland
₽63648
₽72498
₽64663
₽73241
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
-
-
-
35 002
pensions
-
-
-
22 680
social contributions
-
-
-
2 032
municipal
-
-
-
20 943
total
-
-
-
80 657
Employee
69 285
-
163 389
-
municipal
8 558
-
21 675
-
national
13 261
-
36 604
-
pensions
2 771
-
6 536
-
total
24 590
-
64 815
-
Employer
69 285
-
163 389
-
pensions
5 543
-
13 071
-
social contributions
745
-
1 756
-
total
6 288
-
14 827
-
Corporate
108 854
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%.

21 771
37 800
-
-
total
21 771
37 800
-
-
Dividends
87 084
151 200
-
-
withholding
19 158
33 264
-
-
total
19 158
33 264
-
-
Income
189 000
189 000
189 000
189 000
Total tax
71 807
71 064
79 642
80 657
After tax
117 193
117 936
109 358
108 343
Living cost
44 695
44 695
44 695
44 695
Free-cash
72 498
73 241
64 663
63 648

Estimated living cost  is ₽44695 per week

₽30379
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4155
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽669
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.
₽9493
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Dublin , Ireland
₽43851
₽81639
₽43851
₽79594
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
social contributions
-
-
-
32 136
income
-
-
-
60 308
total
-
-
-
92 444
Employee
72 373
-
189 000
-
social contributions
6 013
-
32 136
-
income
13 656
-
60 308
-
total
19 669
-
92 444
-
Employer
72 373
-
189 000
-
total
-
-
-
-
Corporate
116 627
189 000
-
-
income
14 578
23 626
-
-
total
14 578
23 626
-
-
Dividends
102 049
165 374
-
-
withholding
20 409
33 075
-
-
total
20 409
33 075
-
-
Income
189 000
189 000
189 000
189 000
Total tax
54 656
56 701
92 444
92 444
After tax
134 344
132 299
96 556
96 556
Living cost
52 705
52 705
52 705
52 705
Free-cash
81 639
79 594
43 851
43 851

Estimated living cost  is ₽52705 per week

₽40097
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4295
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽504
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7810
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Milan , Italy
₽50846
₽56966
₽42931
₽61797
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
-
-
-
49 366
regional
-
-
-
2 299
social contributions
-
-
-
46 307
municipal
-
-
-
1 141
total
-
-
-
99 113
Employee
82 228
-
189 000
-
municipal
435
-
1 027
-
national
14 248
-
43 241
-
social contributions
27 727
-
60 710
-
regional
776
-
2 050
-
total
43 186
-
107 028
-
Employer
82 228
-
189 000
-
total
-
-
-
-
Corporate
106 772
189 000
-
-
nationa
25 626
45 361
-
-
municipal
4 165
7 371
-
-
total
29 791
52 732
-
-
Dividends
76 982
136 269
-
-
withholding
20 016
35 430
-
-
total
20 016
35 430
-
-
Income
189 000
189 000
189 000
189 000
Total tax
92 993
88 162
107 028
99 113
After tax
96 007
100 838
81 972
89 887
Living cost
39 041
39 041
39 041
39 041
Free-cash
56 966
61 797
42 931
50 846

Estimated living cost  is ₽39041 per week

₽27215
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2560
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽599
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.
₽8667
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Naples , Italy
₽64367
₽72366
₽56494
₽74420
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
-
-
-
49 366
regional
-
-
-
2 896
social contributions
-
-
-
46 307
municipal
-
-
-
1 141
total
-
-
-
99 710
Employee
51 323
-
189 000
-
municipal
272
-
1 027
-
national
8 131
-
43 241
-
social contributions
17 307
-
60 710
-
regional
691
-
2 605
-
total
26 401
-
107 583
-
Employer
51 323
-
189 000
-
total
-
-
-
-
Corporate
137 677
189 000