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

Valencia , Spain
₽101010
₽81205
₽84495
₽104470
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
-
-
-
509
income
-
-
-
62 162
other
-
-
-
73
accident
-
-
-
654
pensions
-
-
-
20 556
total
-
-
-
83 954
Employee
28 978
-
166 842
-
unemployment
449
-
1 126
-
pensions
1 362
-
3 415
-
income
5 587
-
59 472
-
other
28
-
73
-
total
7 426
-
64 086
-
Employer
28 978
-
166 842
-
pensions
6 838
-
17 143
-
accident
574
-
1 438
-
unemployment
1 594
-
3 995
-
other
232
-
582
-
total
9 238
-
23 158
-
Corporate
151 783
190 000
-
-
income

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

22 768
28 500
-
-
total
22 768
28 500
-
-
Dividends
129 015
161 500
-
-
withholding
28 007
35 479
-
-
total
28 007
35 479
-
-
Income
190 000
190 000
190 000
190 000
Total tax
67 439
63 979
87 244
83 954
After tax
122 561
126 021
102 756
106 046
Living cost
21 551
21 551
21 551
21 551
Free-cash
101 010
104 470
81 205
84 495

Estimated living cost  is ₽21551 per week

₽14547
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2072
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽378
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.
₽4555
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
Bratislava , Slovakia
₽113416
₽93764
₽95304
₽118711
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
pensions

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

-
-
-
28 602
income
-
-
-
34 307
other
-
-
-
5 660
health
-
-
-
5 244
total
-
-
-
73 813
Employee
28 456
-
159 644
-
health
399
-
1 669
-
unemployment
284
-
1 191
-
pensions

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

1 991
-
8 342
-
income
4 899
-
33 794
-
total
7 573
-
44 996
-
Employer
28 456
-
159 644
-
health
399
-
1 669
-
pensions

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

4 838
-
20 261
-
accident
228
-
1 278
-
unemployment
284
-
1 191
-
other
1 423
-
5 958
-
total
7 172
-
30 357
-
Corporate
154 373
190 000
-
-
income
32 419
39 899
-
-
total
32 419
39 899
-
-
Dividends
121 954
150 101
-
-
withholding
8 537
10 507
-
-
total
8 537
10 507
-
-
Income
190 000
190 000
190 000
190 000
Total tax
55 701
50 406
75 353
73 813
After tax
134 299
139 594
114 647
116 187
Living cost
20 883
20 883
20 883
20 883
Free-cash
113 416
118 711
93 764
95 304

Estimated living cost  is ₽20883 per week

₽14755
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1410
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽336
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.
₽4381
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
₽148539
₽151935
₽143924
₽152180
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
pensions

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

-
-
-
4 050
unemployment
-
-
-
109
income
-
-
-
28 500
health
-
-
-
3 147
total
-
-
-
35 806
Employee
13 600
-
184 632
-
health
626
-
1 259
-
accident

We are using the highest rate at 1.1%.

150
-
301
-
pensions

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

1 194
-
2 403
-
income
1 360
-
18 463
-
total
3 330
-
22 426
-
Employer
13 600
-
184 632
-
health
939
-
1 888
-
pensions

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

1 499
-
3 015
-
accident

We are using the highest rate at 1.1%.

150
-
301
-
unemployment
81
-
164
-
total
2 669
-
5 368
-
Corporate
173 732
190 000
-
-
income
17 373
19 000
-
-
total
17 373
19 000
-
-
Dividends
156 359
171 000
-
-
withholding
7 818
8 550
-
-
total
7 818
8 550
-
-
Income
190 000
190 000
190 000
190 000
Total tax
31 190
27 550
27 794
35 806
After tax
158 810
162 450
162 206
154 194
Living cost
10 270
10 270
10 270
10 270
Free-cash
148 539
152 180
151 935
143 924

Estimated living cost  is ₽10270 per week

₽5996
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽733
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽272
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.
₽3269
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
₽73578
₽69536
₽75970
₽68947
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
income
-
-
-
37 329
other
-
-
-
5 889
health
-
-
-
9 657
social contributions
-
-
-
5 414
pensions
-
-
-
28 928
surtax
-
-
-
-
total
-
-
-
87 217
Employee
33 541
-
144 327
-
pensions
3 792
-
11 163
-
income
1 980
-
32 702
-
social contributions
956
-
4 112
-
surtax
-
-
-
-
total
6 728
-
47 977
-
Employer
33 541
-
144 327
-
health
2 348
-
14 690
-
social contributions
101
-
433
-
pensions
5 510
-
18 594
-
unemployment
1 358
-
5 845
-
other
1 157
-
6 112
-
total
10 474
-
45 674
-
Corporate
145 984
190 000
-
-
income
40 875
53 200
-
-
surtax
-
-
-
-
total
40 875
53 200
-
-
Dividends
105 109
136 800
-
-
social contributions
18 079
23 529
-
-
surtax
-
-
-
-
withholding
13 453
17 511
-
-
total
31 532
41 040
-
-
Income
190 000
190 000
190 000
190 000
Total tax
89 609
94 240
93 651
87 217
After tax
100 391
95 760
96 349
102 783
Living cost
26 813
26 813
26 813
26 813
Free-cash
73 578
68 947
69 536
75 970

Estimated living cost  is ₽26813 per week

₽16907
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2180
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽457
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.
₽7271
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
Rotterdam , Netherlands
₽57209
₽88658
₽68449
₽62011
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
pensions
-
-
-
9 182
income
-
-
-
69 874
health
-
-
-
9 664
total
-
-
-
88 720
Employee
66 925
66 925
175 436
-
health
10 272
8 737
9 664
-
pensions
12 047
9 182
9 182
-
income

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

10 955
10 955
35 100
-
total
33 274
28 874
53 946
-
Employer
66 925
66 925
175 436
-
health
4 652
4 652
5 781
-
pensions
4 658
4 658
5 790
-
unemployment
2 409
2 409
2 994
-
total
11 719
11 719
14 565
-
Corporate
112 176
111 355
-
-
income
22 435
22 271
-
-
total
22 435
22 271
-
-
Dividends
89 741
89 084
-
-
income
19 071
18 931
-
-
withholding
13 461
13 363
-
-
total
32 532
32 294
-
-
Income
190 000
190 000
190 000
190 000
Total tax
99 960
95 158
68 511
88 720
After tax
90 040
94 842
121 489
101 280
Living cost
32 831
32 831
32 831
32 831
Free-cash
57 209
62 011
88 658
68 449

Estimated living cost  is ₽32831 per week

₽23266
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.
₽522
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.
₽6083
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
Dresden , Germany
₽80674
₽92869
₽68682
₽72005
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
trade
-
-
-
24 187
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.

-
-
-
64 492
health

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

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

-
-
-
5 354
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.

-
-
-
3 547
total
-
-
-
97 580
Employee

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

29 975
-
190 000
-
health

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

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

5 354
-
5 354
-
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.

837
-
64 492
-
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.

46
-
3 547
-
total
6 237
-
73 393
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
160 025
190 000
-
-
income
24 004
28 500
-
-
trade
25 204
29 925
-
-
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.

1 321
1 568
-
-
chamber of commerce
349
393
-
-
total
50 878
60 386
-
-
Dividends
109 147
129 616
-
-
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.

1 484
1 765
-
-
withholding
26 989
32 106
-
-
total
28 473
33 871
-
-
Income
190 000
190 000
190 000
190 000
Total tax
85 588
94 257
73 393
97 580
After tax
104 412
95 743
116 607
92 420
Living cost
23 738
23 738
23 738
23 738
Free-cash
80 674
72 005
92 869
68 682

Estimated living cost  is ₽23738 per week

₽14932
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2768
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽443
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.
₽5595
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.

Larnaca , Cyprus
₽116028
₽107588
₽109118
₽120292
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
income
-
-
-
45 212
health
-
-
-
4 845
social contributions
-
-
-
12 680
total
-
-
-
62 737
Employee
60 263
60 263
179 926
-
health
467
1 025
3 059
-
income
6 562
5 579
44 388
-
social contributions
2 278
5 002
6 746
-
total
9 307
11 606
54 193
-
Employer
60 263
60 263
179 926
-
health
507
1 115
3 328
-
social contributions
2 278
5 002
6 746
-
total
2 785
6 117
10 074
-
Corporate
159 762
123 620
-
-
income
19 971
15 452
-
-
total
19 971
15 452
-
-
Dividends
139 792
108 167
-
-
withholding
23 764
18 388
-
-
total
23 764
18 388
-
-
Income
190 000
190 000
190 000
190 000
Total tax
55 827
51 563
64 267
62 737
After tax
134 173
138 437
125 733
127 263
Living cost
18 145
18 145
18 145
18 145
Free-cash
116 028
120 292
107 588
109 118

Estimated living cost  is ₽18145 per week

₽10875
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1780
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽402
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5089
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
Lisbon , Portugal
₽82702
₽58490
₽73838
₽83491
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader

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

-
-
-
190 000
income
-
-
-
25 554
social contributions

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

-
-
-
66 026
surtax
-
-
-
-
total
-
-
-
91 580
Employee
36 044
-
153 535
-
income
7 497
-
53 133
-
social contributions
3 965
-
16 889
-
surtax
-
-
442
-
total
11 462
-
70 464
-
Employer
36 044
-
153 535
-
social contributions
8 560
-
36 464
-
total
8 560
-
36 464
-
Corporate
145 395
190 000
-
-
income
30 533
39 899
-
-
surtax
-
-
-
-
total
30 533
39 899
-
-
Dividends
114 862
150 101
-
-
withholding
32 161
42 028
-
-
total
32 161
42 028
-
-
Income
190 000
190 000
190 000
190 000
Total tax
82 716
81 927
106 928
91 580
After tax
107 284
108 073
83 072
98 420
Living cost
24 582
24 582
24 582
24 582
Free-cash
82 702
83 491
58 490
73 838

Estimated living cost  is ₽24582 per week

₽18393
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1450
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽410
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.
₽4329
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
₽173288
₽145926
₽182026
₽174426
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
7 592
-
190 000
-
income
1 518
-
38 000
-
total
1 518
-
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%.

182 408
190 000
-
-
total
-
-
-
-
Dividends
182 408
190 000
-
-
withholding
9 120
9 500
-
-
total
9 120
9 500
-
-
Income
190 000
190 000
190 000
190 000
Total tax
10 638
9 500
38 000
1 900
After tax
179 362
180 500
152 000
188 100
Living cost
6 074
6 074
6 074
6 074
Free-cash
173 288
174 426
145 926
182 026

Estimated living cost  is ₽6074 per week

₽3764
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽505
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽167
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.
₽1638
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.

Ljubljana , Slovenia
₽103238
₽61618
₽65743
₽109794
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader

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

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

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

-
-
-
190 000
pensions
-
-
-
34 699
unemployment
-
-
-
286
income
-
-
-
49 555
health
-
-
-
18 696
total
-
-
-
103 236
Employee

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

34 656
-
164 402
-
health
2 238
-
10 620
-
unemployment
49
-
231
-
pensions
5 372
-
25 482
-
income
5 976
-
45 430
-
total
13 635
-
81 763
-
Employer

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

34 656
-
164 402
-
health
2 308
-
10 950
-
pensions
3 067
-
14 550
-
unemployment
21
-
98
-
total
5 396
-
25 598
-
Corporate
149 949
190 000
-
-
income
28 491
36 100
-
-
total
28 491
36 100
-
-
Dividends
121 458
153 900
-
-
withholding
18 219
23 085
-
-
total
18 219
23 085
-
-
Income
190 000
190 000
190 000
190 000
Total tax
65 741
59 185
107 361
103 236
After tax
124 259
130 815
82 639
86 764
Living cost
21 021
21 021
21 021
21 021
Free-cash
103 238
109 794
61 618
65 743

Estimated living cost  is ₽21021 per week

₽14426
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1347
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽408
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4841
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
Sliema , Malta
₽93649
₽103475
₽128096
₽90911
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader

We use The Residence Programme or The Global Residence Programme.

-
-
-
190 000
income
-
-
-
28 500
health

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

-
-
-
4 955
total
-
-
-
33 455
Employee
35 952
-
186 395
-
social contributions
3 602
-
3 605
-
income
3 901
-
50 866
-
total
7 503
-
54 471
-
Employer
35 952
-
186 395
-
social contributions
3 602
-
3 605
-
total
3 602
-
3 605
-
Corporate
150 446
190 000
-
-
income
52 657
66 500
-
-
total
52 657
66 500
-
-
Dividends
97 789
123 500
-
-
social contributions
4 140
4 140
-
-
total
4 140
4 140
-
-
Income
190 000
190 000
190 000
190 000
Total tax
67 902
70 640
58 076
33 455
After tax
122 098
119 360
131 924
156 545
Living cost
28 449
28 449
28 449
28 449
Free-cash
93 649
90 911
103 475
128 096

Estimated living cost  is ₽28449 per week

₽18739
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2243
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽436
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.
₽7030
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
Vilnius , Lithuania
₽99705
₽99955
₽105400
₽99299
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
income
-
-
-
28 500
health
-
-
-
13 262
social contributions
-
-
-
26 220
total
-
-
-
67 982
Employee
26 572
-
190 000
-
health
1 855
-
13 262
-
income
4 432
-
33 945
-
social contributions
3 668
-
26 220
-
total
9 955
-
73 427
-
Employer
26 572
-
190 000
-
total
-
-
-
-
Corporate
163 428
190 000
-
-
income

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

8 171
9 500
-
-
total
8 171
9 500
-
-
Dividends
155 257
180 500
-
-
social contributions
21 425
24 910
-
-
withholding
23 289
27 075
-
-
health
10 837
12 598
-
-
total
55 551
64 583
-
-
Income
190 000
190 000
190 000
190 000
Total tax
73 677
74 083
73 427
67 982
After tax
116 323
115 917
116 573
122 018
Living cost
16 618
16 618
16 618
16 618
Free-cash
99 705
99 299
99 955
105 400

Estimated living cost  is ₽16618 per week

₽11121
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1025
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽382
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.
₽4088
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
₽101053
₽83789
₽92416
₽108878
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
income
-
-
-
20 810
health
-
-
-
25 650
social contributions
-
-
-
25 617
solidarity contribution
-
-
-
3 570
total
-
-
-
75 647
Employee
32 261
-
154 191
-
health
4 355
-
20 816
-
solidarity contribution
-
-
2 796
-
income
3 871
-
19 151
-
social contributions
2 097
-
5 702
-
total
10 323
-
48 465
-
Employer
32 261
-
154 191
-
health
2 903
-
13 877
-
social contributions
8 065
-
21 932
-
total
10 968
-
35 809
-
Corporate
146 771
190 000
-
-
income
27 886
36 100
-
-
total
27 886
36 100
-
-
Dividends
118 884
153 900
-
-
withholding
17 833
23 085
-
-
total
17 833
23 085
-
-
Income
190 000
190 000
190 000
190 000
Total tax
67 010
59 185
84 274
75 647
After tax
122 990
130 815
105 726
114 353
Living cost
21 937
21 937
21 937
21 937
Free-cash
101 053
108 878
83 789
92 416

Estimated living cost  is ₽21937 per week

₽16314
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1215
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.
₽4029
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
Tbilisi , Georgia
₽169261
₽142535
₽178635
₽171035
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
11 832
-
190 000
-
income
2 366
-
38 000
-
total
2 366
-
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%.

178 168
190 000
-
-
total
-
-
-
-
Dividends
178 168
190 000
-
-
withholding
8 908
9 500
-
-
total
8 908
9 500
-
-
Income
190 000
190 000
190 000
190 000
Total tax
11 274
9 500
38 000
1 900
After tax
178 726
180 500
152 000
188 100
Living cost
9 465
9 465
9 465
9 465
Free-cash
169 261
171 035
142 535
178 635

Estimated living cost  is ₽9465 per week

₽6405
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽397
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽317
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.
₽2345
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.

Paris , France
₽63296
₽58497
₽64931
₽57908
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
income
-
-
-
37 329
other
-
-
-
5 889
health
-
-
-
9 657
social contributions
-
-
-
5 414
pensions
-
-
-
28 928
surtax
-
-
-
-
total
-
-
-
87 217
Employee
49 085
-
144 327
-
pensions
5 552
-
11 163
-
income
4 283
-
32 702
-
social contributions
1 398
-
4 112
-
surtax
-
-
-
-
total
11 233
-
47 977
-
Employer
49 085
-
144 327
-
health
3 435
-
14 690
-
social contributions
147
-
433
-
pensions
8 065
-
18 594
-
unemployment
1 988
-
5 845
-
other
1 694
-
6 112
-
total
15 329
-
45 674
-
Corporate
125 585
190 000
-
-
income
35 164
53 200
-
-
surtax
-
-
-
-
total
35 164
53 200
-
-
Dividends
90 421
136 800
-
-
social contributions
15 552
23 529
-
-
surtax
-
-
-
-
withholding
11 574
17 511
-
-
total
27 126
41 040
-
-
Income
190 000
190 000
190 000
190 000
Total tax
88 852
94 240
93 651
87 217
After tax
101 148
95 760
96 349
102 783
Living cost
37 852
37 852
37 852
37 852
Free-cash
63 296
57 908
58 497
64 931

Estimated living cost  is ₽37852 per week

₽25618
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3096
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽519
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.
₽8618
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
Belgrade , Serbia
₽119918
₽110425
₽110425
₽123763
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader

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

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

-
-
-
190 000
pensions
-
-
-
15 013
unemployment
-
-
-
866
income
-
-
-
44 236
health
-
-
-
5 948
total
-
-
-
66 063
Employee

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

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

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

20 376
-
179 664
-
health
1 049
-
2 974
-
unemployment
153
-
433
-
pensions
2 853
-
8 084
-
income
2 809
-
44 236
-
total
6 864
-
55 727
-
Employer

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

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

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

20 376
-
179 664
-
health
1 049
-
2 974
-
pensions
2 445
-
6 929
-
unemployment
153
-
433
-
total
3 647
-
10 336
-
Corporate
165 977
190 000
-
-
income
24 897
28 500
-
-
total
24 897
28 500
-
-
Dividends
141 081
161 500
-
-
withholding
21 162
24 225
-
-
total
21 162
24 225
-
-
Income
190 000
190 000
190 000
190 000
Total tax
56 570
52 725
66 063
66 063
After tax
133 430
137 275
123 937
123 937
Living cost
13 512
13 512
13 512
13 512
Free-cash
119 918
123 763
110 425
110 425

Estimated living cost  is ₽13512 per week

₽9098
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1045
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽391
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.
₽2978
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
Zurich , Switzerland
₽56394
₽89521
₽94728
₽33593
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
pensions
-
-
-
17 480
city
-
-
-
2 002
other

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

-
-
-
3 799
health
-
-
-
427
regional
-
-
-
11 684
national
-
-
-
6 591
total
-
-
-
41 983
Employee
62 361
-
171 815
-
health
141
-
386
-
unemployment
-
-
-
-
city
669
-
1 870
-
pensions
5 239
-
12 473
-
regional
2 042
-
10 562
-
national
295
-
5 603
-
total
8 386
-
30 894
-
Employer
62 361
-
171 815
-
health
141
-
386
-
pensions
5 239
-
12 473
-
unemployment
-
-
-
-
other

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

1 247
-
3 437
-
total
6 627
-
16 296
-
Corporate
120 326
190 000
-
-
regional
25 449
40 185
-
-
national
10 228
16 150
-
-
total
35 677
56 335
-
-
Dividends
84 649
133 665
-
-
withholding
29 627
46 783
-
-
total
29 627
46 783
-
-
Income
190 000
190 000
190 000
190 000
Total tax
80 317
103 118
47 190
41 983
After tax
109 683
86 882
142 810
148 017
Living cost
53 289
53 289
53 289
53 289
Free-cash
56 394
33 593
89 521
94 728

Estimated living cost  is ₽53289 per week

₽34653
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4782
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽654
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.
₽13199
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details

Additional information

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

Helsinki , Finland
₽88161
₽63149
₽84911
₽85660
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
municipal
-
-
-
33 732
health
-
-
-
2 598
national
-
-
-
38 670
total
-
-
-
75 000
Employee
41 232
-
159 838
-
health
308
-
2 134
-
unemployment
619
-
2 397
-
pensions
2 783
-
10 788
-
national
681
-
25 268
-
municipal
6 754
-
26 013
-
total
11 145
-
66 600
-
Employer
41 232
-
159 838
-
health
317
-
1 231
-
pensions
7 154
-
27 732
-
accident
42
-
159
-
unemployment
268
-
1 040
-
total
7 781
-
30 162
-
Corporate
140 988
190 000
-
-
income
28 198
38 000
-
-
total
28 198
38 000
-
-
Dividends

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

84 593
114 000
-
-
municipal
15 226
20 519
-
-
national
9 400
15 732
-
-
total
24 626
36 251
-
-
Income
190 000
190 000
190 000
190 000
Total tax
71 750
74 251
96 762
75 000
After tax
118 250
115 749
93 238
115 000
Living cost
30 089
30 089
30 089
30 089
Free-cash
88 161
85 660
63 149
84 911

Estimated living cost  is ₽30089 per week

₽19654
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2894
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽479
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7063
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.

Brussels , Belgium
₽65826
₽35419
₽54133
₽74927
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
communal

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

-
-
-
10 228
social contributions
-
-
-
19 539
national
-
-
-
77 525
total
-
-
-
107 292
Employee

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

56 059
-
147 159
-
health

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

2 634
-
6 917
-
communal

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

2 924
-
7 676
-
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.

488
-
1 281
-
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.

4 204
-
11 037
-
national
17 235
-
56 257
-
total
27 485
-
83 168
-
Employer

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

56 059
-
147 159
-
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.

3 447
-
9 050
-
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.

4 967
-
13 039
-
surtax
6 356
-
16 687
-
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.

729
-
1 913
-
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.

818
-
2 149
-
total
16 317
-
42 838
-
Corporate
117 623
190 000
-
-
income
23 525
41 715
-
-
surtax
470
834
-
-
total
23 995
42 549
-
-
Dividends
93 628
147 450
-
-
withholding

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

27 802
43 949
-
-
total
27 802
43 949
-
-
Income
190 000
190 000
190 000
190 000
Total tax
95 599
86 498
126 006
107 292
After tax
94 401
103 502
63 994
82 708
Living cost
28 575
28 575
28 575
28 575
Free-cash
65 826
74 927
35 419
54 133

Estimated living cost  is ₽28575 per week

₽18406
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2499
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽448
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.
₽7223
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
Stockholm , Sweden
₽68964
₽60269
₽61093
₽69728
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
-
-
-
75
municipal
-
-
-
50 218
other
-
-
-
8 662
health
-
-
-
4 651
national
-
-
-
23 081
accident
-
-
-
149
pensions
-
-
-
8 058
total
-
-
-
94 894
Employee
48 465
-
166 578
-
national
-
-
22 624
-
municipal
14 452
-
49 674
-
total
14 452
-
72 298
-
Employer
48 465
-
166 578
-
health
2 981
-
4 584
-
pensions
5 239
-
8 058
-
accident
97
-
149
-
unemployment
1 279
-
1 968
-
other
5 632
-
8 662
-
total
15 228
-
23 421
-
Corporate
126 308
190 000
-
-
income
27 788
41 800
-
-
total
27 788
41 800
-
-
Dividends
98 520
148 200
-
-
withholding
29 556
44 460
-
-
total
29 556
44 460
-
-
Income
190 000
190 000
190 000
190 000
Total tax
87 024
86 260
95 719
94 894
After tax
102 976
103 740
94 281
95 106
Living cost
34 012
34 012
34 012
34 012
Free-cash
68 964
69 728
60 269
61 093

Estimated living cost  is ₽34012 per week

₽22542
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3338
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽517
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7616
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
Oslo , Norway
₽35963
₽140574
₽93428
₽77719
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
income
-
-
-
37 035
social contributions
-
-
-
21 660
total
-
-
-
58 695
Employee
54 310
-
-
-
income
11 980
-
-
-
social contributions
4 453
-
635
-
total
16 433
-
635
-
Employer
54 310
-
-
-
social contributions
76 578
-
10 914
-
total
76 578
-
10 914
-
Corporate
59 112
190 000
-
-
income
13 005
41 800
-
-
total
13 005
41 800
-
-
Dividends
46 108
148 200
-
-
income
10 144
32 604
-
-
total
10 144
32 604
-
-
Income
190 000
190 000
190 000
190 000
Total tax
116 160
74 404
11 549
58 695
After tax
73 840
115 596
178 451
131 305
Living cost
37 877
37 877
37 877
37 877
Free-cash
35 963
77 719
140 574
93 428

Estimated living cost  is ₽37877 per week

₽24576
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3562
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.
₽9256
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
₽109771
₽100314
₽101844
₽113018
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
income
-
-
-
45 212
health
-
-
-
4 845
social contributions
-
-
-
12 680
total
-
-
-
62 737
Employee
60 263
60 263
179 926
-
health
599
1 025
3 059
-
income
6 328
5 579
44 388
-
social contributions
2 928
5 002
6 746
-
total
9 855
11 606
54 193
-
Employer
60 263
60 263
179 926
-
health
653
1 115
3 328
-
social contributions
2 928
5 002
6 746
-
total
3 581
6 117
10 074
-
Corporate
151 143
123 620
-
-
income
18 892
15 452
-
-
total
18 892
15 452
-
-
Dividends
132 251
108 167
-
-
withholding
22 482
18 388
-
-
total
22 482
18 388
-
-
Income
190 000
190 000
190 000
190 000
Total tax
54 810
51 563
64 267
62 737
After tax
135 190
138 437
125 733
127 263
Living cost
25 419
25 419
25 419
25 419
Free-cash
109 771
113 018
100 314
101 844

Estimated living cost  is ₽25419 per week

₽17377
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1985
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽427
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.
₽5631
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
Edinburgh , United Kingdom
₽94621
₽76723
₽93607
₽90135
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
income
-
-
-
60 311
pensions
-
-
-
7 946
total
-
-
-
68 257
Employee
38 621
-
165 452
-
health
504
-
2 179
-
pensions
2 948
-
9 361
-
income
7 033
-
49 053
-
total
10 485
-
60 593
-
Employer
38 621
-
165 452
-
health
734
-
3 143
-
pensions
3 902
-
21 405
-
total
4 636
-
24 548
-
Corporate
146 743
190 000
-
-
income

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

27 881
36 100
-
-
total
27 881
36 100
-
-
Dividends
118 863
153 900
-
-
withholding
24 241
35 629
-
-
total
24 241
35 629
-
-
Income
190 000
190 000
190 000
190 000
Total tax
67 243
71 729
85 141
68 257
After tax
122 757
118 271
104 859
121 743
Living cost
28 136
28 136
28 136
28 136
Free-cash
94 621
90 135
76 723
93 607

Estimated living cost  is ₽28136 per week

₽19301
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2587
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽352
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.
₽5894
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details

Additional information

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

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

Rome , Italy
₽65294
₽52325
₽58765
₽68858
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
municipal
-
-
-
1 356
regional
-
-
-
4 758
social contributions
-
-
-
39 224
national
-
-
-
54 676
total
-
-
-
100 014
Employee
66 040
-
190 000
-
social contributions
22 268
-
51 424
-
regional
997
-
4 352
-
national
11 160
-
49 430
-
municipal
394
-
1 248
-
total
34 819
-
106 454
-
Employer
66 040
-
190 000
-
total
-
-
-
-
Corporate
123 960
190 000
-
-
nationa
29 751
45 600
-
-
municipal
5 974
9 158
-
-
total
35 725
54 758
-
-
Dividends
88 235
135 242
-
-
withholding
22 941
35 163
-
-
total
22 941
35 163
-
-
Income
190 000
190 000
190 000
190 000
Total tax
93 485
89 921
106 454
100 014
After tax
96 515
100 079
83 546
89 986
Living cost
31 221
31 221
31 221
31 221
Free-cash
65 294
68 858
52 325
58 765

Estimated living cost  is ₽31221 per week

₽21931
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2148
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.
₽6670
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
Gdansk , Poland
₽12821
₽88435
₽112946
-₽1347
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
pensions
-
-
-
3 165
income
-
-
-
55 019
other
-
-
-
282
health
-
-
-
1 659
accident
-
-
-
192
total
-
-
-
60 317
Employee
26 328
-
174 432
-
health
3 015
-
19 972
-
pensions
2 965
-
5 804
-
income
3 612
-
43 484
-
total
9 592
-
69 260
-
Employer
26 328
-
174 432
-
pensions
4 281
-
8 381
-
accident
440
-
2 913
-
unemployment
645
-
4 274
-
total
5 366
-
15 568
-
Corporate
158 307
190 000
-
-
income

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

142 476
171 000
-
-
total
142 476
171 000
-
-
Dividends
15 831
19 000
-
-
withholding
3 008
3 610
-
-
total
3 008
3 610
-
-
Income
190 000
190 000
190 000
190 000
Total tax
160 442
174 610
84 828
60 317
After tax
29 558
15 390
105 172
129 683
Living cost
16 737
16 737
16 737
16 737
Free-cash
12 821
-1 347
88 435
112 946

Estimated living cost  is ₽16737 per week

₽12267
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽927
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽349
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.
₽3194
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Berlin , Germany
₽77694
₽86350
₽64314
₽67440
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
trade
-
-
-
22 036
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.

-
-
-
64 492
health

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

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

-
-
-
5 354
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.

-
-
-
3 547
total
-
-
-
95 429
Employee

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

38 994
-
190 000
-
health

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

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

5 354
-
5 354
-
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.

3 206
-
64 492
-
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.

177
-
3 547
-
total
8 737
-
73 393
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
151 006
190 000
-
-
income
22 650
28 500
-
-
trade
21 669
27 265
-
-
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.

1 246
1 568
-
-
chamber of commerce
341
397
-
-
total
45 906
57 730
-
-
Dividends
105 099
132 270
-
-
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
1 803
-
-
withholding
25 977
32 770
-
-
total
27 406
34 573
-
-
Income
190 000
190 000
190 000
190 000
Total tax
82 049
92 303
73 393
95 429
After tax
107 951
97 697
116 607
94 571
Living cost
30 257
30 257
30 257
30 257
Free-cash
77 694
67 440
86 350
64 314

Estimated living cost  is ₽30257 per week

₽20872
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3256
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽439
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.
₽5690
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.

Riga , Latvia
₽129269
₽67025
₽53726
₽135696
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader

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

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

-
-
-
190 000
income
-
-
-
41 494
microenterprise
-
-
-
-
social contributions

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

-
-
-
30 027
surtax
-
-
-
48 449
total
-
-
-
119 970
Employee
22 900
-
150 901
-
income
4 076
-
35 418
-
social contributions

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

2 519
-
10 274
-
surtax
-
-
21 880
-
total
6 595
-
67 572
-
Employer
22 900
-
150 901
-
social contributions

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

5 516
-
22 500
-
surtax
-
-
16 599
-
total
5 516
-
39 099
-
Corporate
161 584
190 000
-
-
income

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

32 316
38 000
-
-
total
32 316
38 000
-
-
Dividends

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

129 268
152 000
-
-
total
-
-
-
-
Income
190 000
190 000
190 000
190 000
Total tax
44 427
38 000
106 671
119 970
After tax
145 573
152 000
83 329
70 030
Living cost
16 304
16 304
16 304
16 304
Free-cash
129 269
135 696
67 025
53 726

Estimated living cost  is ₽16304 per week

₽10402
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1553
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽370
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.
₽3980
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
Istanbul , Turkey
₽107216
₽107342
₽108036
₽108817
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
income
-
-
-
59 962
health
-
-
-
5 152
pensions
-
-
-
7 107
total
-
-
-
72 221
Employee
14 840
-
182 005
-
health
742
-
1 777
-
unemployment
148
-
355
-
pensions
1 336
-
3 198
-
income
2 871
-
59 589
-
total
5 097
-
64 919
-
Employer
14 840
-
182 005
-
health
1 410
-
3 376
-
pensions
1 632
-
3 909
-
unemployment
297
-
711
-
total
3 339
-
7 996
-
Corporate
171 821
190 000
-
-
income
37 801
41 800
-
-
total
37 801
41 800
-
-
Dividends
134 021
148 200
-
-
withholding
26 804
29 640
-
-
total
26 804
29 640
-
-
Income
190 000
190 000
190 000
190 000
Total tax
73 041
71 440
72 915
72 221
After tax
116 959
118 560
117 085
117 779
Living cost
9 743
9 743
9 743
9 743
Free-cash
107 216
108 817
107 342
108 036

Estimated living cost  is ₽9743 per week

₽5790
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽790
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽223
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.
₽2940
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
Athens , Greece
₽99413
₽66830
₽71621
₽101907
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
pensions
-
-
-
20 919
unemployment
-
-
-
178
income
-
-
-
61 659
other
-
-
-
-
health
-
-
-
7 426
surtax
-
-
-
10 594
total
-
-
-
100 776
Employee
26 392
-
167 983
-
health
674
-
2 667
-
unemployment
1 837
-
7 280
-
pensions
1 761
-
6 977
-
income
4 425
-
56 971
-
other
-
-
-
-
surtax
94
-
9 655
-
total
8 791
-
83 550
-
Employer
26 392
-
167 983
-
health
1 200
-
4 759
-
pensions
3 519
-
13 943
-
unemployment
837
-
3 315
-
other
-
-
-
-
total
5 556
-
22 017
-
Corporate
158 051
190 000
-
-
income
41 094
49 400
-
-
total
41 094
49 400
-
-
Dividends
116 958
140 600
-
-
withholding
17 543
21 090
-
-
total
17 543
21 090
-
-
Income
190 000
190 000
190 000
190 000
Total tax
72 984
70 490
105 567
100 776
After tax
117 016
119 510
84 433
89 224
Living cost
17 603
17 603
17 603
17 603
Free-cash
99 413
101 907
66 830
71 621

Estimated living cost  is ₽17603 per week

₽10628
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1530
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽409
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.
₽5037
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
Graz , Austria
₽79323
₽24537
₽72264
₽79712
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
pensions
-
-
-
16 938
chamber of commerce