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
₽ 190000
per

Your estimated
City
free-cash

Andorra , Andorra
₽111107
₽139968
₽116154
₽143089
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
-
-
-
190 000
social contributions
-
-
-
41 800
income
-
-
-
9 181
total
-
-
-
50 981
Employee
29 853
-
164 502
-
social contributions
1 940
-
10 693
-
income
-
-
9 743
-
total
1 940
-
20 436
-
Employer
29 853
-
164 502
-
social contributions
4 627
-
25 498
-
total
4 627
-
25 498
-
Corporate
155 520
190 000
-
-
income
15 553
18 999
-
-
total
15 553
18 999
-
-
Dividends
139 968
171 001
-
-
total
-
-
-
-
Income
190 000
190 000
190 000
190 000
Total tax
22 120
18 999
45 934
50 981
After tax
167 880
171 001
144 066
139 019
Living cost
27 912
27 912
27 912
27 912
Free-cash
139 968
143 089
116 154
111 107

Estimated living cost  is ₽27912 per week

₽18048
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2104
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.
₽7235
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
₽68149
₽74889
₽20433
₽75348
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
-
-
-
190 000
surtax
-
-
-
-
unemployment
-
-
-
5 695
health
-
-
-
8 298
chamber of commerce
-
-
-
759
pensions
-
-
-
20 069
income
-
-
-
57 405
total
-
-
-
92 226
Employee
40 590
37 005
155 358
-
unemployment
1 218
1 110
3 255
-
other
405
370
1 085
-
income
3 616
2 730
47 697
-
pensions
4 157
3 789
11 108
-
health
1 570
1 433
4 197
-
total
10 966
9 432
67 342
-
Employer
40 590
37 005
155 358
-
pensions
5 094
4 645
13 614
-
surtax
-
-
-
-
payroll
1 218
1 110
4 661
-
other
1 928
1 757
6 980
-
health
1 535
1 399
4 100
-
accident
527
481
1 410
-
unemployment
1 218
1 110
3 255
-
chamber of commerce
162
148
622
-
total
11 682
10 650
34 642
-
Corporate
137 728
142 345
151 834
-
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.

34 432
35 586
37 958
-
total
34 432
35 586
37 958
-
Dividends
103 296
106 759
-
-
withholding
28 406
29 359
-
-
total
28 406
29 359
-
-
Income
190 000
190 000
190 000
190 000
Total tax
85 486
85 027
139 942
92 226
After tax
104 514
104 973
50 058
97 774
Living cost
29 625
29 625
29 625
29 625
Free-cash
74 889
75 348
20 433
68 149

Estimated living cost  is ₽29625 per week

₽17771
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3026
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.
₽8300
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
₽64872
₽70719
₽17292
₽72156
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
-
-
-
190 000
surtax
-
-
-
183
unemployment
-
-
-
5 695
health
-
-
-
8 298
chamber of commerce
-
-
-
759
pensions
-
-
-
20 069
income
-
-
-
57 405
total
-
-
-
92 409
Employee
46 406
37 005
155 187
-
unemployment
1 392
1 110
3 255
-
other
463
370
1 085
-
income
5 283
2 730
47 615
-
pensions
4 752
3 789
11 108
-
health
1 796
1 433
4 197
-
total
13 686
9 432
67 260
-
Employer
46 406
37 005
155 187
-
pensions
5 824
4 645
13 614
-
surtax
183
183
183
-
payroll
1 392
1 110
4 656
-
other
2 204
1 757
6 975
-
health
1 753
1 399
4 100
-
accident
603
481
1 410
-
unemployment
1 392
1 110
3 255
-
chamber of commerce
185
148
620
-
total
13 536
10 833
34 813
-
Corporate
130 058
142 162
151 663
-
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.

32 515
35 540
37 916
-
total
32 515
35 540
37 916
-
Dividends
97 543
106 621
-
-
withholding
26 825
29 320
-
-
total
26 825
29 320
-
-
Income
190 000
190 000
190 000
190 000
Total tax
86 562
85 125
139 989
92 409
After tax
103 438
104 875
50 011
97 591
Living cost
32 719
32 719
32 719
32 719
Free-cash
70 719
72 156
17 292
64 872

Estimated living cost  is ₽32719 per week

₽21822
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2791
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽537
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.
₽7568
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
₽48686
₽58421
₽31563
₽71464
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
-
-
-
190 000
national
-
-
-
74 295
communal

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

-
-
-
10 011
social contributions
-
-
-
23 151
total
-
-
-
107 457
Employee

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

66 421
-
147 161
-
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.

578
-
1 281
-
national
20 420
-
54 834
-
communal

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

3 464
-
7 676
-
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.

4 982
-
11 036
-
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.

3 121
-
6 916
-
total
32 565
-
81 743
-
Employer

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

66 421
-
147 161
-
surtax
7 531
-
16 687
-
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.

5 886
-
13 038
-
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.

4 085
-
9 050
-
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.

863
-
1 914
-
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.

969
-
2 148
-
total
19 334
-
42 837
-
Corporate
104 245
190 000
-
-
income
20 850
39 241
-
-
surtax
418
784
-
-
total
21 268
40 025
-
-
Dividends
82 978
149 975
-
-
withholding

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

24 555
44 654
-
-
total
24 555
44 654
-
-
Income
190 000
190 000
190 000
190 000
Total tax
97 722
84 679
124 580
107 457
After tax
92 278
105 321
65 420
82 543
Living cost
33 857
33 857
33 857
33 857
Free-cash
58 421
71 464
31 563
48 686

Estimated living cost  is ₽33857 per week

₽21808
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2960
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽530
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.
₽8559
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
₽136862
₽140814
₽144598
₽146474
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
-
-
-
190 000
unemployment
-
-
-
130
health
-
-
-
3 731
pensions

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

-
-
-
4 801
income
-
-
-
28 500
total
-
-
-
37 162
Employee
21 155
-
183 635
-
accident

We are using the highest rate at 1.1%.

232
-
357
-
income
2 116
-
18 364
-
pensions

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

1 857
-
2 848
-
health
973
-
1 492
-
total
5 178
-
23 061
-
Employer
21 155
-
183 635
-
pensions

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

2 331
-
3 575
-
health
1 460
-
2 238
-
accident

We are using the highest rate at 1.1%.

232
-
357
-
unemployment
127
-
195
-
total
4 150
-
6 365
-
Corporate
164 695
190 000
-
-
income
16 470
19 000
-
-
total
16 470
19 000
-
-
Dividends
148 225
171 000
-
-
withholding
7 412
8 550
-
-
total
7 412
8 550
-
-
Income
190 000
190 000
190 000
190 000
Total tax
33 210
27 550
29 426
37 162
After tax
156 790
162 450
160 574
152 838
Living cost
15 976
15 976
15 976
15 976
Free-cash
140 814
146 474
144 598
136 862

Estimated living cost  is ₽15976 per week

₽10566
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽915
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽381
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.
₽4114
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
₽140662
₽145959
₽148398
₽150274
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
-
-
-
190 000
unemployment
-
-
-
130
health
-
-
-
3 731
pensions

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

-
-
-
4 801
income
-
-
-
28 500
total
-
-
-
37 162
Employee
16 123
-
183 635
-
accident

We are using the highest rate at 1.1%.

178
-
357
-
income
1 612
-
18 364
-
pensions

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

1 416
-
2 848
-
health
742
-
1 492
-
total
3 948
-
23 061
-
Employer
16 123
-
183 635
-
pensions

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

1 777
-
3 575
-
health
1 113
-
2 238
-
accident

We are using the highest rate at 1.1%.

178
-
357
-
unemployment
96
-
195
-
total
3 164
-
6 365
-
Corporate
170 713
190 000
-
-
income
17 071
19 000
-
-
total
17 071
19 000
-
-
Dividends
153 641
171 000
-
-
withholding
7 682
8 550
-
-
total
7 682
8 550
-
-
Income
190 000
190 000
190 000
190 000
Total tax
31 865
27 550
29 426
37 162
After tax
158 135
162 450
160 574
152 838
Living cost
12 176
12 176
12 176
12 176
Free-cash
145 959
150 274
148 398
140 662

Estimated living cost  is ₽12176 per week

₽7109
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽870
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽323
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.
₽3876
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
₽107041
₽111968
₽105443
₽117020
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
-
-
-
190 000
health
-
-
-
4 846
social contributions
-
-
-
15 024
income
-
-
-
41 590
total
-
-
-
61 460
Employee
71 403
71 403
178 701
-
income
7 775
6 610
40 728
-
social contributions
2 700
5 926
7 993
-
health
553
1 214
3 038
-
total
11 028
13 750
51 759
-
Employer
71 403
71 403
178 701
-
social contributions
2 700
5 926
7 993
-
health
601
1 322
3 306
-
total
3 301
7 248
11 299
-
Corporate
154 173
111 350
-
-
income
19 272
13 919
-
-
total
19 272
13 919
-
-
Dividends
134 901
97 431
-
-
withholding
22 932
16 564
-
-
total
22 932
16 564
-
-
Income
190 000
190 000
190 000
190 000
Total tax
56 533
51 481
63 058
61 460
After tax
133 467
138 519
126 942
128 540
Living cost
21 499
21 499
21 499
21 499
Free-cash
111 968
117 020
105 443
107 041

Estimated living cost  is ₽21499 per week

₽12885
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2109
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽476
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.
₽6030
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
₽98422
₽104552
₽96824
₽108401
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
-
-
-
190 000
health
-
-
-
4 846
social contributions
-
-
-
15 024
income
-
-
-
41 590
total
-
-
-
61 460
Employee
71 403
71 403
178 701
-
income
7 498
6 610
40 728
-
social contributions
3 470
5 926
7 993
-
health
710
1 214
3 038
-
total
11 678
13 750
51 759
-
Employer
71 403
71 403
178 701
-
social contributions
3 470
5 926
7 993
-
health
774
1 322
3 306
-
total
4 244
7 248
11 299
-
Corporate
143 961
111 350
-
-
income
17 995
13 919
-
-
total
17 995
13 919
-
-
Dividends
125 966
97 431
-
-
withholding
21 413
16 564
-
-
total
21 413
16 564
-
-
Income
190 000
190 000
190 000
190 000
Total tax
55 330
51 481
63 058
61 460
After tax
134 670
138 519
126 942
128 540
Living cost
30 118
30 118
30 118
30 118
Free-cash
104 552
108 401
96 824
98 422

Estimated living cost  is ₽30118 per week

₽20589
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2352
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽506
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6671
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
₽90019
₽101676
₽81796
₽109338
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
-
-
-
190 000
health
-
-
-
25 650
social contributions
-
-
-
30 904
income
-
-
-
20 017
solidarity contribution
-
-
-
1 933
total
-
-
-
78 504
Employee
31 583
-
150 038
-
income
3 790
-
18 436
-
social contributions
2 053
-
6 879
-
health
4 264
-
20 255
-
solidarity contribution
-
-
1 195
-
total
10 107
-
46 765
-
Employer
31 583
-
150 038
-
social contributions
7 896
-
26 459
-
health
2 842
-
13 503
-
total
10 738
-
39 962
-
Corporate
147 679
190 000
-
-
income
28 059
36 100
-
-
total
28 059
36 100
-
-
Dividends
119 620
153 900
-
-
withholding
17 943
23 085
-
-
total
17 943
23 085
-
-
Income
190 000
190 000
190 000
190 000
Total tax
66 847
59 185
86 727
78 504
After tax
123 153
130 815
103 273
111 496
Living cost
21 477
21 477
21 477
21 477
Free-cash
101 676
109 338
81 796
90 019

Estimated living cost  is ₽21477 per week

₽14918
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1528
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.
₽4609
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
₽85031
₽94908
₽76808
₽104350
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
-
-
-
190 000
health
-
-
-
25 650
social contributions
-
-
-
30 904
income
-
-
-
20 017
solidarity contribution
-
-
-
1 933
total
-
-
-
78 504
Employee
38 919
-
150 038
-
income
4 670
-
18 436
-
social contributions
2 530
-
6 879
-
health
5 254
-
20 255
-
solidarity contribution
-
-
1 195
-
total
12 454
-
46 765
-
Employer
38 919
-
150 038
-
social contributions
9 730
-
26 459
-
health
3 503
-
13 503
-
total
13 233
-
39 962
-
Corporate
137 849
190 000
-
-
income
26 191
36 100
-
-
total
26 191
36 100
-
-
Dividends
111 658
153 900
-
-
withholding
16 749
23 085
-
-
total
16 749
23 085
-
-
Income
190 000
190 000
190 000
190 000
Total tax
68 627
59 185
86 727
78 504
After tax
121 373
130 815
103 273
111 496
Living cost
26 465
26 465
26 465
26 465
Free-cash
94 908
104 350
76 808
85 031

Estimated living cost  is ₽26465 per week

₽19681
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1466
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.
₽4860
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
₽65714
-₽12866
-₽12866
-₽12866
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
-
-
-
190 000
national
-
-
-
23 152
pensions
-
-
-
807
municipal
-
-
-
40 350
labour market
-
-
-
15 135
total
-
-
-
79 444
Employee
189 268
189 268
189 268
-
municipal
40 303
40 303
40 303
-
national
23 122
23 122
23 122
-
pensions
269
269
269
-
labour market
15 120
15 120
15 120
-
total
78 814
78 814
78 814
-
Employer
189 268
189 268
189 268
-
pensions
538
538
538
-
labour market
15 141
15 141
15 141
-
municipal
40 368
40 368
40 368
-
national
23 163
23 163
23 163
-
total
79 210
79 210
79 210
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
190 000
190 000
190 000
190 000
Total tax
158 024
158 024
158 024
79 444
After tax
31 976
31 976
31 976
110 556
Living cost
44 842
44 842
44 842
44 842
Free-cash
-12 866
-12 866
-12 866
65 714

Estimated living cost  is ₽44842 per week

₽30690
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3967
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽690
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.
₽9495
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
₽79413
₽123804
₽87085
₽129572
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
-
-
-
190 000
health
-
-
-
24 700
pensions
-
-
-
38 000
income
-
-
-
25 459
total
-
-
-
88 159
Employee
26 342
-
142 003
-
unemployment
421
-
2 271
-
income
2 966
-
27 378
-
pensions
527
-
2 841
-
total
3 914
-
32 490
-
Employer
26 342
-
142 003
-
pensions
5 269
-
28 400
-
health
3 424
-
18 460
-
unemployment
211
-
1 137
-
total
8 904
-
47 997
-
Corporate
154 754
190 000
-
-
income
30 950
38 000
-
-
total
30 950
38 000
-
-
Dividends
123 804
152 000
-
-
total
-
-
-
-
Income
190 000
190 000
190 000
190 000
Total tax
43 768
38 000
80 487
88 159
After tax
146 232
152 000
109 513
101 841
Living cost
22 428
22 428
22 428
22 428
Free-cash
123 804
129 572
87 085
79 413

Estimated living cost  is ₽22428 per week

₽15383
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1336
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽451
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5258
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
₽83057
₽84634
₽61293
₽81765
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

-
-
-
190 000
national
-
-
-
35 011
health
-
-
-
2 539
municipal
-
-
-
33 743
total
-
-
-
71 293
Employee
48 854
-
159 838
-
unemployment
733
-
2 398
-
municipal
8 002
-
26 023
-
national
807
-
21 610
-
pensions
3 297
-
10 790
-
health
365
-
2 074
-
total
13 204
-
62 895
-
Employer
48 854
-
159 838
-
pensions
8 476
-
27 732
-
health
375
-
1 230
-
accident
49
-
160
-
unemployment
317
-
1 040
-
total
9 217
-
30 162
-
Corporate
131 928
190 000
-
-
income
26 386
38 000
-
-
total
26 386
38 000
-
-
Dividends

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

79 157
114 000
-
-
municipal
14 249
20 520
-
-
national
6 660
14 065
-
-
total
20 909
34 585
-
-
Income
190 000
190 000
190 000
190 000
Total tax
69 716
72 585
93 057
71 293
After tax
120 284
117 415
96 943
118 707
Living cost
35 650
35 650
35 650
35 650
Free-cash
84 634
81 765
61 293
83 057

Estimated living cost  is ₽35650 per week

₽23287
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3429
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽567
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.
₽8368
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
₽76985
₽72299
₽72622
₽67139
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
-
-
-
190 000
surtax
-
-
-
-
health
-
-
-
8 860
pensions
-
-
-
31 359
social contributions
-
-
-
5 413
income
-
-
-
32 870
other
-
-
-
5 891
total
-
-
-
84 393
Employee
35 475
-
145 751
-
income
1 829
-
29 684
-
surtax
-
-
-
-
social contributions
1 011
-
4 152
-
pensions
4 012
-
10 673
-
total
6 852
-
44 509
-
Employer
35 475
-
145 751
-
pensions
5 829
-
17 870
-
social contributions
106
-
437
-
other
1 225
-
5 914
-
health
2 483
-
14 123
-
unemployment
1 436
-
5 903
-
total
11 079
-
44 247
-
Corporate
143 447
190 000
-
-
income
40 164
53 201
-
-
surtax
-
-
-
-
total
40 164
53 201
-
-
Dividends
103 282
136 799
-
-
withholding
13 220
17 510
-
-
social contributions
17 764
23 528
-
-
surtax
-
-
-
-
total
30 984
41 038
-
-
Income
190 000
190 000
190 000
190 000
Total tax
89 079
94 239
88 756
84 393
After tax
100 921
95 761
101 244
105 607
Living cost
28 622
28 622
28 622
28 622
Free-cash
72 299
67 139
72 622
76 985

Estimated living cost  is ₽28622 per week

₽16599
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2908
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.
₽8573
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
₽73838
₽69476
₽69475
₽63992
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
-
-
-
190 000
surtax
-
-
-
-
health
-
-
-
8 860
pensions
-
-
-
31 359
social contributions
-
-
-
5 413
income
-
-
-
32 870
other
-
-
-
5 891
total
-
-
-
84 393
Employee
39 741
-
145 751
-
income
2 345
-
29 684
-
surtax
-
-
-
-
social contributions
1 133
-
4 152
-
pensions
4 493
-
10 673
-
total
7 971
-
44 509
-
Employer
39 741
-
145 751
-
pensions
6 529
-
17 870
-
social contributions
120
-
437
-
other
1 371
-
5 914
-
health
2 782
-
14 123
-
unemployment
1 609
-
5 903
-
total
12 411
-
44 247
-
Corporate
137 848
190 000
-
-
income
38 598
53 201
-
-
surtax
-
-
-
-
total
38 598
53 201
-
-
Dividends
99 250
136 799
-
-
withholding
12 703
17 510
-
-
social contributions
17 072
23 528
-
-
surtax
-
-
-
-
total
29 775
41 038
-
-
Income
190 000
190 000
190 000
190 000
Total tax
88 755
94 239
88 756
84 393
After tax
101 245
95 761
101 244
105 607
Living cost
31 769
31 769
31 769
31 769
Free-cash
69 476
63 992
69 475
73 838

Estimated living cost  is ₽31769 per week

₽20032
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2583
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.
₽8615
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
₽60758
₽57296
₽56395
₽50912
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
-
-
-
190 000
surtax
-
-
-
-
health
-
-
-
8 860
pensions
-
-
-
31 359
social contributions
-
-
-
5 413
income
-
-
-
32 870
other
-
-
-
5 891
total
-
-
-
84 393
Employee
58 158
-
145 751
-
income
5 074
-
29 684
-
surtax
-
-
-
-
social contributions
1 656
-
4 152
-
pensions
6 578
-
10 673
-
total
13 308
-
44 509
-
Employer
58 158
-
145 751
-
pensions
9 556
-
17 870
-
social contributions
174
-
437
-
other
2 007
-
5 914
-
health
4 071
-
14 123
-
unemployment
2 356
-
5 903
-
total
18 164
-
44 247
-
Corporate
113 678
190 000
-
-
income
31 829
53 201
-
-
surtax
-
-
-
-
total
31 829
53 201
-
-
Dividends
81 848
136 799
-
-
withholding
10 476
17 510
-
-
social contributions
14 078
23 528
-
-
surtax
-
-
-
-
total
24 554
41 038
-
-
Income
190 000
190 000
190 000
190 000
Total tax
87 855
94 239
88 756
84 393
After tax
102 145
95 761
101 244
105 607
Living cost
44 849
44 849
44 849
44 849
Free-cash
57 296
50 912
56 395
60 758

Estimated living cost  is ₽44849 per week

₽30353
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3669
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽615
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽10212
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
₽182151
₽173436
₽146051
₽174551
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%.

-
-
-
190 000
microenterprise

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

-
-
-
1 900
total
-
-
-
1 900
Employee
7 436
-
190 000
-
income
1 487
-
38 000
-
total
1 487
-
38 000
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

We will register your company as part of a virtual zone. Your non-Georgian corporate tax will be zero. Turnover in Georgia will be taxed at 15%.

182 564
190 000
-
-
total
-
-
-
-
Dividends
182 564
190 000
-
-
withholding
9 128
9 500
-
-
total
9 128
9 500
-
-
Income
190 000
190 000
190 000
190 000
Total tax
10 615
9 500
38 000
1 900
After tax
179 385
180 500
152 000
188 100
Living cost
5 949
5 949
5 949
5 949
Free-cash
173 436
174 551
146 051
182 151

Estimated living cost  is ₽5949 per week

₽3687
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽495
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽164
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.
₽1604
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
₽178830
₽169491
₽142730
₽171230
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%.

-
-
-
190 000
microenterprise

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

-
-
-
1 900
total
-
-
-
1 900
Employee
11 588
-
190 000
-
income
2 318
-
38 000
-
total
2 318
-
38 000
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

We will register your company as part of a virtual zone. Your non-Georgian corporate tax will be zero. Turnover in Georgia will be taxed at 15%.

178 412
190 000
-
-
total
-
-
-
-
Dividends
178 412
190 000
-
-
withholding
8 921
9 500
-
-
total
8 921
9 500
-
-
Income
190 000
190 000
190 000
190 000
Total tax
11 239
9 500
38 000
1 900
After tax
178 761
180 500
152 000
188 100
Living cost
9 270
9 270
9 270
9 270
Free-cash
169 491
171 230
142 730
178 830

Estimated living cost  is ₽9270 per week

₽6273
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽389
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽311
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.
₽2297
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
₽61682
₽74036
₽82752
₽61888
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.

-
-
-
190 000
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.

-
-
-
3 392
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.

-
-
-
6 344
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.

-
-
-
61 662
trade
-
-
-
21 070
total
-
-
-
92 468
Employee

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

46 202
-
190 000
-
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.

3 799
-
61 662
-
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.

210
-
3 392
-
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.

6 344
-
6 344
-
total
10 353
-
71 398
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
143 798
190 000
-
-
trade
20 635
27 266
-
-
income
21 570
28 501
-
-
chamber of commerce
352
419
-
-
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.

1 186
1 568
-
-
total
43 743
57 754
-
-
Dividends
100 055
132 246
-
-
withholding
24 661
32 709
-
-
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.

1 357
1 799
-
-
total
26 018
34 508
-
-
Income
190 000
190 000
190 000
190 000
Total tax
80 114
92 262
71 398
92 468
After tax
109 886
97 738
118 602
97 532
Living cost
35 850
35 850
35 850
35 850
Free-cash
74 036
61 888
82 752
61 682

Estimated living cost  is ₽35850 per week

₽24730
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3857
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽520
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.
₽6742
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
₽67352
₽77930
₽90476
₽67660
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.

-
-
-
190 000
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.

-
-
-
3 392
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.

-
-
-
6 344
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.

-
-
-
61 662
trade
-
-
-
23 124
total
-
-
-
94 522
Employee

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

35 516
-
190 000
-
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.

992
-
61 662
-
surtax

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

55
-
3 392
-
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.

6 344
-
6 344
-
total
7 391
-
71 398
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
154 484
190 000
-
-
trade
24 332
29 925
-
-
income
23 172
28 501
-
-
chamber of commerce
363
414
-
-
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.

1 274
1 568
-
-
total
49 141
60 408
-
-
Dividends
105 343
129 592
-
-
withholding
25 983
32 044
-
-
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.

1 429
1 762
-
-
total
27 412
33 806
-
-
Income
190 000
190 000
190 000
190 000
Total tax
83 944
94 214
71 398
94 522
After tax
106 056
95 786
118 602
95 478
Living cost
28 126
28 126
28 126
28 126
Free-cash
77 930
67 660
90 476
67 352

Estimated living cost  is ₽28126 per week

₽17692
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3279
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.
₽6629
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
₽57970
₽71377
₽82124
₽58329
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.

-
-
-
190 000
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.

-
-
-
3 392
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.

-
-
-
6 344
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.

-
-
-
61 662
trade
-
-
-
24 154
total
-
-
-
95 552
Employee

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

47 090
-
190 000
-
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.

4 046
-
61 662
-
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.

222
-
3 392
-
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.

6 344
-
6 344
-
total
10 612
-
71 398
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
142 910
190 000
-
-
trade
23 509
31 255
-
-
income
21 436
28 501
-
-
chamber of commerce
344
411
-
-
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.

1 179
1 568
-
-
total
46 468
61 735
-
-
Dividends
96 443
128 265
-
-
withholding
23 757
31 713
-
-
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.

1 308
1 745
-
-
total
25 065
33 458
-
-
Income
190 000
190 000
190 000
190 000
Total tax
82 145
95 193
71 398
95 552
After tax
107 855
94 807
118 602
94 448
Living cost
36 478
36 478
36 478
36 478
Free-cash
71 377
58 329
82 124
57 970

Estimated living cost  is ₽36478 per week

₽24397
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3847
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽544
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.
₽7690
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
₽50883
₽66351
₽76064
₽51292
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.

-
-
-
190 000
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.

-
-
-
3 392
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.

-
-
-
6 344
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.

-
-
-
61 662
trade
-
-
-
25 181
total
-
-
-
96 579
Employee

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

55 805
-
190 000
-
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.

6 562
-
61 662
-
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.

361
-
3 392
-
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.

6 344
-
6 344
-
total
13 267
-
71 398
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
134 195
190 000
-
-
trade
23 015
32 585
-
-
income
20 129
28 501
-
-
chamber of commerce
330
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.

1 107
1 568
-
-
total
44 581
63 063
-
-
Dividends
89 614
126 937
-
-
withholding
22 051
31 382
-
-
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.

1 212
1 725
-
-
total
23 263
33 107
-
-
Income
190 000
190 000
190 000
190 000
Total tax
81 111
96 170
71 398
96 579
After tax
108 889
93 830
118 602
93 421
Living cost
42 538
42 538
42 538
42 538
Free-cash
66 351
51 292
76 064
50 883

Estimated living cost  is ₽42538 per week

₽31068
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3403
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽553
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.
₽7516
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
₽68706
₽95701
₽63026
₽98654
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
-
-
-
190 000
surtax
-
-
-
9 390
unemployment
-
-
-
211
health
-
-
-
8 798
pensions
-
-
-
24 786
income
-
-
-
57 252
other
-
-
-
-
total
-
-
-
100 437
Employee
31 271
-
163 913
-
unemployment
2 176
-
8 626
-
other
-
-
-
-
income
5 242
-
51 698
-
surtax
111
-
8 280
-
pensions
2 086
-
8 266
-
health
798
-
3 160
-
total
10 413
-
80 030
-
Employer
31 271
-
163 913
-
pensions
4 169
-
16 520
-
other
-
-
-
-
health
1 422
-
5 639
-
unemployment
992
-
3 928
-
total
6 583
-
26 087
-
Corporate
152 146
190 000
-
-
income
39 558
49 400
-
-
total
39 558
49 400
-
-
Dividends
112 588
140 600
-
-
withholding
16 888
21 089
-
-
total
16 888
21 089
-
-
Income
190 000
190 000
190 000
190 000
Total tax
73 442
70 489
106 117
100 437
After tax
116 558
119 511
83 883
89 563
Living cost
20 857
20 857
20 857
20 857
Free-cash
95 701
98 654
63 026
68 706

Estimated living cost  is ₽20857 per week

₽12592
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1813
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽485
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.
₽5968
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
₽69073
₽96131
₽63393
₽99021
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
-
-
-
190 000
surtax
-
-
-
9 390
unemployment
-
-
-
211
health
-
-
-
8 798
pensions
-
-
-
24 786
income
-
-
-
57 252
other
-
-
-
-
total
-
-
-
100 437
Employee
30 707
-
163 913
-
unemployment
2 137
-
8 626
-
other
-
-
-
-
income
5 147
-
51 698
-
surtax
100
-
8 280
-
pensions
2 048
-
8 266
-
health
784
-
3 160
-
total
10 216
-
80 030
-
Employer
30 707
-
163 913
-
pensions
4 093
-
16 520
-
other
-
-
-
-
health
1 397
-
5 639
-
unemployment
973
-
3 928
-
total
6 463
-
26 087
-
Corporate
152 829
190 000
-
-
income
39 736
49 400
-
-
total
39 736
49 400
-
-
Dividends
113 093
140 600
-
-
withholding
16 964
21 089
-
-
total
16 964
21 089
-
-
Income
190 000
190 000
190 000
190 000
Total tax
73 379
70 489
106 117
100 437
After tax
116 621
119 511
83 883
89 563
Living cost
20 490
20 490
20 490
20 490
Free-cash
96 131
99 021
63 393
69 073

Estimated living cost  is ₽20490 per week

₽12529
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1891
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽472
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.
₽5598
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
₽113053
₽88529
₽91575
₽88142
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
-
-
-
190 000
unemployment
-
-
-
2 850
health
-
-
-
13 300
pensions
-
-
-
19 000
income
-
-
-
23 228
total
-
-
-
58 378
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.

26 805
10 668
158 996
-
unemployment
402
160
2 385
-
income
3 277
1 304
19 437
-
pensions
2 681
1 067
15 900
-
health
1 876
747
11 130
-
total
8 236
3 278
48 852
-
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.

26 805
10 668
158 996
-
pensions
5 227
2 080
31 004
-
total
5 227
2 080
31 004
-
Corporate
157 967
177 252
-
-
income
14 217
15 953
-
-
total
14 217
15 953
-
-
Dividends
143 750
161 299
-
-
withholding
27 313
30 647
-
-
social contributions
27 909
31 331
-
-
total
55 222
61 978
-
-
Income
190 000
190 000
190 000
190 000
Total tax
82 902
83 289
79 856
58 378
After tax
107 098
106 711
110 144
131 622
Living cost
18 570
18 570
18 570
18 570
Free-cash
88 529
88 142
91 575
113 053

Estimated living cost  is ₽18570 per week

₽12672
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1519
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽371
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.
₽4007
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
₽64046
₽72974
₽65066
₽73719
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
-
-
-
190 000
national
-
-
-
35 214
pensions
-
-
-
22 800
social contributions
-
-
-
2 042
municipal
-
-
-
21 057
total
-
-
-
81 113
Employee
69 511
-
164 253
-
municipal
8 586
-
21 792
-
national
13 304
-
36 825
-
pensions
2 780
-
6 570
-
total
24 670
-
65 187
-
Employer
69 511
-
164 253
-
pensions
5 561
-
13 140
-
social contributions
747
-
1 766
-
total
6 308
-
14 906
-
Corporate
109 593
190 000
-
-
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%.

21 919
38 000
-
-
total
21 919
38 000
-
-
Dividends
87 674
152 000
-
-
withholding
19 288
33 440
-
-
total
19 288
33 440
-
-
Income
190 000
190 000
190 000
190 000
Total tax
72 185
71 440
80 093
81 113
After tax
117 815
118 560
109 907
108 887
Living cost
44 841
44 841
44 841
44 841
Free-cash
72 974
73 719
65 066
64 046

Estimated living cost  is ₽44841 per week

₽30478
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4168
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽671
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.
₽9524
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
₽44140
₽82156
₽44140
₽80105
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
-
-
-
190 000
social contributions
-
-
-
32 312
income
-
-
-
60 653
total
-
-
-
92 965
Employee
72 635
-
190 000
-
social contributions
6 034
-
32 312
-
income
13 706
-
60 653
-
total
19 740
-
92 965
-
Employer
72 635
-
190 000
-
total
-
-
-
-
Corporate
117 365
190 000
-
-
income
14 670
23 750
-
-
total
14 670
23 750
-
-
Dividends
102 695
166 250
-
-
withholding
20 539
33 250
-
-
total
20 539
33 250
-
-
Income
190 000
190 000
190 000
190 000
Total tax
54 949
57 000
92 965
92 965
After tax
135 051
133 000
97 035
97 035
Living cost
52 895
52 895
52 895
52 895
Free-cash
82 156
80 105
44 140
44 140

Estimated living cost  is ₽52895 per week

₽40242
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4310
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽506
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7838
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
₽51202
₽57342
₽43268
₽62189
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
-
-
-
190 000
national
-
-
-
49 680
regional
-
-
-
2 312
social contributions
-
-
-
46 475
municipal
-
-
-
1 149
total
-
-
-
99 616
Employee
82 526
-
190 000
-
municipal
437
-
1 033
-
national
14 300
-
43 526
-
social contributions
27 828
-
60 929
-
regional
779
-
2 062
-
total
43 344
-
107 550
-
Employer
82 526
-
190 000
-
total
-
-
-
-
Corporate
107 474
190 000
-
-
nationa
25 794
45 601
-
-
municipal
4 192
7 410
-
-
total
29 986
53 011
-
-
Dividends
77 488
136 990
-
-
withholding
20 146
35 618
-
-
total
20 146
35 618
-
-
Income
190 000
190 000
190 000
190 000
Total tax
93 476
88 629
107 550
99 616
After tax
96 524
101 371
82 450
90 384
Living cost
39 182
39 182
39 182
39 182
Free-cash
57 342
62 189
43 268
51 202

Estimated living cost  is ₽39182 per week

₽27313
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2569
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.
₽8698
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
₽64768
₽72795
₽56879
₽74853
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
-
-
-
190 000
national
-
-
-
49 680
regional
-
-
-
2 914
social contributions
-
-
-
46 475
municipal
-
-
-
1 149
total
-
-
-
100 218
Employee
51 509
-
190 000
-
municipal
273
-
1 033
-
national
8 160
-
43 526
-
social contributions
17 369
-
60 929
-
regional
693
-
2 619
-
total
26 495
-
108 107
-
Employer
51 509
-
190 000
-
total
-
-
-
-
Corporate
138 491
190 000