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

Dresden , Germany
₽65036
₽76273
₽66546
₽89032
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
-
-
-
22 486
income

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

-
-
-
59 955
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.

-
-
-
6 941
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.

-
-
-
3 297
total
-
-
-
92 679
Employee

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

38 861
-
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.

6 941
-
6 941
-
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.

60
-
3 297
-
income

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

1 086
-
59 955
-
total
8 087
-
70 193
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
151 139
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.

1 247
1 568
-
-
income
22 671
28 500
-
-
trade
23 805
29 924
-
-
chamber of commerce
372
428
-
-
total
48 095
60 420
-
-
Dividends
103 043
129 580
-
-
surtax

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

1 396
1 760
-
-
withholding
25 374
32 009
-
-
total
26 770
33 769
-
-
Income
190 000
190 000
190 000
190 000
Total tax
82 952
94 189
70 193
92 679
After tax
107 048
95 811
119 807
97 321
Living cost
30 775
30 775
30 775
30 775
Free-cash
76 273
65 036
89 032
66 546

Estimated living cost  is ₽30775 per week

₽19358
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3588
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽575
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7254
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Dresden model

Close
Reykjavik , Iceland
₽67292
₽66440
₽59686
₽60706
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
-
-
-
20 898
pensions
-
-
-
22 800
national
-
-
-
33 305
social contributions
-
-
-
2 043
total
-
-
-
79 046
Employee
79 474
-
164 253
-
municipal
9 816
-
21 634
-
pensions
3 179
-
6 570
-
national
15 211
-
34 916
-
total
28 206
-
63 120
-
Employer
79 474
-
164 253
-
social contributions
854
-
1 766
-
pensions
6 358
-
13 140
-
total
7 212
-
14 906
-
Corporate
98 068
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%.

19 614
38 000
-
-
total
19 614
38 000
-
-
Dividends
78 454
152 000
-
-
withholding
17 260
33 440
-
-
total
17 260
33 440
-
-
Income
190 000
190 000
190 000
190 000
Total tax
72 292
71 440
78 026
79 046
After tax
117 708
118 560
111 974
110 954
Living cost
51 268
51 268
51 268
51 268
Free-cash
66 440
67 292
60 706
59 686

Estimated living cost  is ₽51268 per week

₽34846
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4766
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽767
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.
₽10889
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Reykjavik model

Close
Riga , Latvia
₽130863
₽122528
₽45375
₽59439
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
microenterprise
-
-
-
-
income
-
-
-
36 108
surtax
-
-
-
48 450
social contributions

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

-
-
-
38 929
total
-
-
-
123 487
Employee
29 689
-
144 892
-
social contributions

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

3 266
-
13 319
-
surtax
-
-
21 009
-
income
5 285
-
29 986
-
total
8 551
-
64 314
-
Employer
29 689
-
144 892
-
social contributions

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

7 151
-
29 171
-
surtax
-
-
15 938
-
total
7 151
-
45 109
-
Corporate
153 159
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%.

30 632
37 999
-
-
total
30 632
37 999
-
-
Dividends

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

122 527
152 001
-
-
total
-
-
-
-
Income
190 000
190 000
190 000
190 000
Total tax
46 334
37 999
109 423
123 487
After tax
143 666
152 001
80 577
66 513
Living cost
21 138
21 138
21 138
21 138
Free-cash
122 528
130 863
59 439
45 375

Estimated living cost  is ₽21138 per week

₽13485
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2013
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽480
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.
₽5160
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Riga model

Close
Rotterdam , Netherlands
₽51669
₽45443
₽61565
₽77341
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
-
-
-
61 439
pensions
-
-
-
11 904
health
-
-
-
12 529
total
-
-
-
85 872
Employee
86 765
86 765
171 118
-
health
13 318
11 328
12 529
-
income

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

14 202
14 202
26 781
-
pensions
15 618
11 904
11 904
-
total
43 138
37 434
51 214
-
Employer
86 765
86 765
171 118
-
unemployment
3 124
3 124
3 881
-
pensions
6 039
6 039
7 506
-
health
6 031
6 031
7 495
-
total
15 194
15 194
18 882
-
Corporate
89 105
88 041
-
-
income
17 822
17 608
-
-
total
17 822
17 608
-
-
Dividends
71 284
70 433
-
-
income
15 147
14 968
-
-
withholding
10 693
10 564
-
-
total
25 840
25 532
-
-
Income
190 000
190 000
190 000
190 000
Total tax
101 994
95 768
70 096
85 872
After tax
88 006
94 232
119 904
104 128
Living cost
42 563
42 563
42 563
42 563
Free-cash
45 443
51 669
77 341
61 565

Estimated living cost  is ₽42563 per week

₽30164
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3837
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽677
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.
₽7886
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Rotterdam model

Close
Stockholm , Sweden
₽64587
₽63707
₽57352
₽56403
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
-
-
-
49 245
accident
-
-
-
172
pensions
-
-
-
9 276
other
-
-
-
9 971
unemployment
-
-
-
86
health
-
-
-
5 354
national
-
-
-
19 391
total
-
-
-
93 495
Employee
55 789
-
163 039
-
municipal
16 636
-
48 618
-
national
-
-
18 865
-
total
16 636
-
67 483
-
Employer
55 789
-
163 039
-
accident
112
-
172
-
other
6 483
-
9 971
-
unemployment
1 473
-
2 265
-
pensions
6 031
-
9 276
-
health
3 431
-
5 277
-
total
17 530
-
26 961
-
Corporate
116 682
190 000
-
-
income
25 670
41 800
-
-
total
25 670
41 800
-
-
Dividends
91 012
148 200
-
-
withholding
27 304
44 460
-
-
total
27 304
44 460
-
-
Income
190 000
190 000
190 000
190 000
Total tax
87 140
86 260
94 444
93 495
After tax
102 860
103 740
95 556
96 505
Living cost
39 153
39 153
39 153
39 153
Free-cash
63 707
64 587
56 403
57 352

Estimated living cost  is ₽39153 per week

₽25949
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3842
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽595
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.
₽8767
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Stockholm model

Close
Hamburg , Germany
₽54919
₽69195
₽56408
₽79893
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
-
-
-
23 485
income

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

-
-
-
59 955
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.

-
-
-
6 941
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.

-
-
-
3 297
total
-
-
-
93 678
Employee

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

51 525
-
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.

6 941
-
6 941
-
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.

243
-
3 297
-
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.

4 427
-
59 955
-
total
11 611
-
70 193
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
138 475
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.

1 143
1 568
-
-
income
20 772
28 500
-
-
trade
22 779
31 255
-
-
chamber of commerce
351
424
-
-
total
45 045
61 747
-
-
Dividends
93 430
128 254
-
-
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.

1 263
1 743
-
-
withholding
22 972
31 677
-
-
total
24 235
33 420
-
-
Income
190 000
190 000
190 000
190 000
Total tax
80 891
95 167
70 193
93 678
After tax
109 109
94 833
119 807
96 322
Living cost
39 914
39 914
39 914
39 914
Free-cash
69 195
54 919
79 893
56 408

Estimated living cost  is ₽39914 per week

₽26695
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4209
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽596
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.
₽8414
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Hamburg model

Close
Limassol , Cyprus
₽105615
₽101403
₽96358
₽94717
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
-
-
-
39 403
health
-
-
-
4 845
social contributions
-
-
-
16 439
total
-
-
-
60 687
Employee
78 128
78 128
177 961
-
social contributions
3 796
6 484
8 746
-
health
777
1 328
3 025
-
income
8 204
7 232
38 518
-
total
12 777
15 044
50 289
-
Employer
78 128
78 128
177 961
-
social contributions
3 796
6 484
8 746
-
health
846
1 446
3 293
-
total
4 642
7 930
12 039
-
Corporate
139 624
103 941
-
-
income
17 453
12 994
-
-
total
17 453
12 994
-
-
Dividends
122 171
90 948
-
-
withholding
20 770
15 462
-
-
total
20 770
15 462
-
-
Income
190 000
190 000
190 000
190 000
Total tax
55 642
51 430
62 328
60 687
After tax
134 358
138 570
127 672
129 313
Living cost
32 955
32 955
32 955
32 955
Free-cash
101 403
105 615
94 717
96 358

Estimated living cost  is ₽32955 per week

₽22528
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2574
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽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.
₽7300
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Limassol model

Close
Budapest , Hungary
₽88303
₽88685
₽113219
₽91740
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
-
-
-
23 227
pensions
-
-
-
19 000
unemployment
-
-
-
2 850
health
-
-
-
13 300
total
-
-
-
58 377
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.

26 567
10 573
158 996
-
health
1 860
740
11 130
-
income
3 248
1 293
19 437
-
pensions
2 657
1 057
15 900
-
unemployment
399
159
2 385
-
total
8 164
3 249
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.

26 567
10 573
158 996
-
pensions
5 181
2 062
31 004
-
total
5 181
2 062
31 004
-
Corporate
158 253
177 365
-
-
income
14 243
15 963
-
-
total
14 243
15 963
-
-
Dividends
144 010
161 402
-
-
social contributions
27 961
31 353
-
-
withholding
27 362
30 666
-
-
total
55 323
62 019
-
-
Income
190 000
190 000
190 000
190 000
Total tax
82 911
83 293
79 856
58 377
After tax
107 089
106 707
110 144
131 623
Living cost
18 404
18 404
18 404
18 404
Free-cash
88 685
88 303
91 740
113 219

Estimated living cost  is ₽18404 per week

₽12559
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1506
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽368
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3971
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Budapest model

Close
Tallinn , Estonia
₽127460
₽121147
₽77298
₽84972
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
-
-
-
25 461
pensions
-
-
-
38 001
health
-
-
-
24 699
total
-
-
-
88 161
Employee
28 823
-
142 003
-
income
3 245
-
27 379
-
pensions
577
-
2 840
-
unemployment
461
-
2 271
-
total
4 283
-
32 490
-
Employer
28 823
-
142 003
-
unemployment
231
-
1 136
-
pensions
5 765
-
28 401
-
health
3 746
-
18 460
-
total
9 742
-
47 997
-
Corporate
151 434
190 000
-
-
income
30 287
37 999
-
-
total
30 287
37 999
-
-
Dividends
121 147
152 001
-
-
total
-
-
-
-
Income
190 000
190 000
190 000
190 000
Total tax
44 312
37 999
80 487
88 161
After tax
145 688
152 001
109 513
101 839
Living cost
24 541
24 541
24 541
24 541
Free-cash
121 147
127 460
84 972
77 298

Estimated living cost  is ₽24541 per week

₽16833
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1462
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽494
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.
₽5754
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Tallinn model

Close
Gdansk , Poland
-₽6803
₽11986
₽107647
₽81444
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
accident
-
-
-
255
income
-
-
-
53 134
pensions
-
-
-
4 197
other
-
-
-
374
health
-
-
-
2 200
total
-
-
-
60 160
Employee
34 910
-
171 808
-
health
3 997
-
19 672
-
income
4 789
-
40 803
-
pensions
3 931
-
7 696
-
total
12 717
-
68 171
-
Employer
34 910
-
171 808
-
accident
583
-
2 869
-
unemployment
855
-
4 209
-
pensions
5 677
-
11 114
-
total
7 115
-
18 192
-
Corporate
147 975
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.

133 177
171 000
-
-
total
133 177
171 000
-
-
Dividends
14 798
19 000
-
-
withholding
2 812
3 610
-
-
total
2 812
3 610
-
-
Income
190 000
190 000
190 000
190 000
Total tax
155 821
174 610
86 363
60 160
After tax
34 179
15 390
103 637
129 840
Living cost
22 193
22 193
22 193
22 193
Free-cash
11 986
-6 803
81 444
107 647

Estimated living cost  is ₽22193 per week

₽16265
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1230
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽463
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.
₽4235
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Gdansk model

Close
Batumi , Georgia
₽171239
₽169503
₽178839
₽142739
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
11 576
-
190 000
-
income
2 315
-
38 000
-
total
2 315
-
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%.

178 424
190 000
-
-
total
-
-
-
-
Dividends
178 424
190 000
-
-
withholding
8 921
9 500
-
-
total
8 921
9 500
-
-
Income
190 000
190 000
190 000
190 000
Total tax
11 236
9 500
38 000
1 900
After tax
178 764
180 500
152 000
188 100
Living cost
9 261
9 261
9 261
9 261
Free-cash
169 503
171 239
142 739
178 839

Estimated living cost  is ₽9261 per week

₽5739
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽770
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽255
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.
₽2497
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Batumi model

Close
Bratislava , Slovakia
₽112520
₽105658
₽81311
₽80346
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
-
-
-
30 397
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.

-
-
-
37 082
other
-
-
-
7 338
health
-
-
-
6 799
total
-
-
-
81 616
Employee
36 891
-
151 756
-
health
517
-
2 125
-
income
6 351
-
30 073
-
pensions

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

2 582
-
10 622
-
unemployment
368
-
1 517
-
total
9 818
-
44 337
-
Employer
36 891
-
151 756
-
accident
295
-
1 215
-
other
1 845
-
7 589
-
unemployment
368
-
1 517
-
pensions

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

6 272
-
25 798
-
health
517
-
2 125
-
total
9 297
-
38 244
-
Corporate
143 811
190 000
-
-
income
30 200
39 901
-
-
total
30 200
39 901
-
-
Dividends
113 611
150 099
-
-
withholding
7 954
10 506
-
-
total
7 954
10 506
-
-
Income
190 000
190 000
190 000
190 000
Total tax
57 269
50 407
82 581
81 616
After tax
132 731
139 593
107 419
108 384
Living cost
27 073
27 073
27 073
27 073
Free-cash
105 658
112 520
80 346
81 311

Estimated living cost  is ₽27073 per week

₽19129
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1828
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.
₽5680
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Bratislava model

Close
London , United Kingdom
₽54904
₽59899
₽56848
₽39702
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
-
-
-
55 344
pensions
-
-
-
9 399
total
-
-
-
64 743
Employee
96 788
-
165 885
-
health
1 595
-
2 368
-
income
17 447
-
43 916
-
pensions
9 337
-
11 489
-
total
28 379
-
57 773
-
Employer
96 788
-
165 885
-
pensions
11 428
-
20 964
-
health
1 838
-
3 152
-
total
13 266
-
24 116
-
Corporate
79 946
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.

15 190
36 099
-
-
total
15 190
36 099
-
-
Dividends
64 756
153 901
-
-
withholding
4 857
30 588
-
-
total
4 857
30 588
-
-
Income
190 000
190 000
190 000
190 000
Total tax
61 692
66 687
81 889
64 743
After tax
128 308
123 313
108 111
125 257
Living cost
68 409
68 409
68 409
68 409
Free-cash
59 899
54 904
39 702
56 848

Estimated living cost  is ₽68409 per week

₽51260
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽8038
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽556
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.
₽8556
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Additional information

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

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

Source of data for London model

Close
Varna , Bulgaria
₽149128
₽144410
₽138701
₽146273
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
pensions

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

-
-
-
5 253
unemployment
-
-
-
142
health
-
-
-
4 082
total
-
-
-
37 977
Employee
17 641
-
183 037
-
health
811
-
1 633
-
accident

We are using the highest rate at 1.1%.

194
-
390
-
income
1 764
-
18 303
-
pensions

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

1 549
-
3 116
-
total
4 318
-
23 442
-
Employer
17 641
-
183 037
-
accident

We are using the highest rate at 1.1%.

194
-
390
-
unemployment
105
-
213
-
pensions

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

1 944
-
3 911
-
health
1 218
-
2 449
-
total
3 461
-
6 963
-
Corporate
168 898
190 000
-
-
income
16 889
19 000
-
-
total
16 889
19 000
-
-
Dividends
152 009
171 000
-
-
withholding
7 600
8 550
-
-
total
7 600
8 550
-
-
Income
190 000
190 000
190 000
190 000
Total tax
32 268
27 550
30 405
37 977
After tax
157 732
162 450
159 595
152 023
Living cost
13 322
13 322
13 322
13 322
Free-cash
144 410
149 128
146 273
138 701

Estimated living cost  is ₽13322 per week

₽7778
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽951
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽353
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.
₽4240
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Varna model

Close
Amsterdam , Netherlands
₽37891
₽40448
₽47787
₽63563
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
-
-
-
61 439
pensions
-
-
-
11 904
health
-
-
-
12 529
total
-
-
-
85 872
Employee
94 199
86 765
171 118
-
health
11 752
11 328
12 529
-
income

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

14 202
14 202
26 781
-
pensions
11 904
11 904
11 904
-
total
37 858
37 434
51 214
-
Employer
94 199
86 765
171 118
-
unemployment
3 392
3 124
3 881
-
pensions
6 556
6 039
7 506
-
health
6 546
6 031
7 495
-
total
16 494
15 194
18 882
-
Corporate
79 307
88 041
-
-
income
15 861
17 608
-
-
total
15 861
17 608
-
-
Dividends
63 447
70 433
-
-
income
13 481
14 968
-
-
withholding
9 517
10 564
-
-
total
22 998
25 532
-
-
Income
190 000
190 000
190 000
190 000
Total tax
93 211
95 768
70 096
85 872
After tax
96 789
94 232
119 904
104 128
Living cost
56 341
56 341
56 341
56 341
Free-cash
40 448
37 891
63 563
47 787

Estimated living cost  is ₽56341 per week

₽41561
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽5032
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽646
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.
₽9103
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Amsterdam model

Close
Brno , Czech Republic
₽106541
₽97881
₽85048
₽77108
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
-
-
-
19 413
health
-
-
-
25 650
solidarity contribution
-
-
-
686
social contributions
-
-
-
34 929
total
-
-
-
80 678
Employee
35 697
-
146 876
-
social contributions
2 320
-
7 775
-
health
4 819
-
19 828
-
solidarity contribution
-
-
-
-
income
4 284
-
17 891
-
total
11 423
-
45 494
-
Employer
35 697
-
146 876
-
social contributions
8 924
-
29 905
-
health
3 213
-
13 219
-
total
12 137
-
43 124
-
Corporate
142 166
190 000
-
-
income
27 012
36 100
-
-
total
27 012
36 100
-
-
Dividends
115 155
153 900
-
-
withholding
17 273
23 085
-
-
total
17 273
23 085
-
-
Income
190 000
190 000
190 000
190 000
Total tax
67 845
59 185
88 618
80 678
After tax
122 155
130 815
101 382
109 322
Living cost
24 274
24 274
24 274
24 274
Free-cash
97 881
106 541
77 108
85 048

Estimated living cost  is ₽24274 per week

₽16861
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1727
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽477
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5209
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Brno model

Close
Milan , Italy
₽58499
₽53195
₽47286
₽38705
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
-
-
-
1 130
regional
-
-
-
2 255
national
-
-
-
47 588
social contributions
-
-
-
48 868
total
-
-
-
99 841
Employee
90 299
-
190 000
-
social contributions
30 449
-
64 068
-
regional
852
-
1 990
-
municipal
478
-
1 008
-
national
15 647
-
41 356
-
total
47 426
-
108 422
-
Employer
90 299
-
190 000
-
total
-
-
-
-
Corporate
99 701
190 000
-
-
nationa
23 928
45 600
-
-
municipal
3 889
7 410
-
-
total
27 817
53 010
-
-
Dividends
71 884
136 990
-
-
withholding
18 689
35 618
-
-
total
18 689
35 618
-
-
Income
190 000
190 000
190 000
190 000
Total tax
93 932
88 628
108 422
99 841
After tax
96 068
101 372
81 578
90 159
Living cost
42 873
42 873
42 873
42 873
Free-cash
53 195
58 499
38 705
47 286

Estimated living cost  is ₽42873 per week

₽29886
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2811
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽657
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.
₽9517
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Milan model

Close
Thessaloniki , Greece
₽97090
₽93928
₽67345
₽61135
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
-
-
-
54 591
pensions
-
-
-
27 121
other
-
-
-
-
unemployment
-
-
-
231
health
-
-
-
9 627
surtax
-
-
-
8 665
total
-
-
-
100 235
Employee
33 600
-
161 456
-
other
-
-
-
-
health
858
-
3 457
-
surtax
110
-
7 448
-
income
5 632
-
48 513
-
pensions
2 240
-
9 045
-
unemployment
2 339
-
9 438
-
total
11 179
-
77 901
-
Employer
33 600
-
161 456
-
other
-
-
-
-
unemployment
1 064
-
4 298
-
pensions
4 479
-
18 076
-
health
1 529
-
6 170
-
total
7 072
-
28 544
-
Corporate
149 328
190 000
-
-
income
38 825
49 400
-
-
total
38 825
49 400
-
-
Dividends
110 503
140 600
-
-
withholding
16 576
21 090
-
-
total
16 576
21 090
-
-
Income
190 000
190 000
190 000
190 000
Total tax
73 652
70 490
106 445
100 235
After tax
116 348
119 510
83 555
89 765
Living cost
22 420
22 420
22 420
22 420
Free-cash
93 928
97 090
61 135
67 345

Estimated living cost  is ₽22420 per week

₽13709
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2069
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.
₽6126
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Source of data for Thessaloniki model

Close
Cambridge , United Kingdom
₽76578
₽83335
₽78522
₽61376
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
-
-
-
55 344
pensions
-
-
-
9 399
total
-
-
-
64 743
Employee
64 865
-
165 885
-
health
942
-
2 368
-
income
11 682
-
43 916
-
pensions
5 506
-
11 489
-
total
18 130
-
57 773
-
Employer
64 865
-
165 885
-
pensions
7 022
-
20 964
-
health
1 232
-
3 152
-
total
8 254
-
24 116
-
Corporate
116 881
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.

22 207
36 099
-
-
total
22 207
36 099
-
-
Dividends
94 674
153 901
-
-
withholding
11 339
30 588
-
-
total
11 339
30 588
-
-
Income
190 000
190 000
190 000
190 000
Total tax
59 930
66 687
81 889
64 743
After tax
130 070
123 313
108 111
125 257
Living cost
46 735
46 735
46 735
46 735
Free-cash
83 335
76 578
61 376
78 522

Estimated living cost  is ₽46735 per week

₽35014
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3503
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽489
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.
₽7729
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Additional information

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

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

Source of data for Cambridge model

Close
Zurich , Switzerland
₽9266
₽42475
₽75243
₽66755
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
city
-
-
-
2 003
pensions
-
-
-
17 478
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
regional
-
-
-
9 756
health
-
-
-
427
national
-
-
-
3 679
total
-
-
-
37 142
Employee
90 829
-
170 106
-
city
975
-
1 828
-
regional
2 974
-
8 434
-
health
205
-
383
-
pensions
7 631
-
14 237
-
unemployment
-
-
-
-
national
430
-
2 725
-
total
12 215
-
27 607
-
Employer
90 829
-
170 106
-
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.

1 816
-
3 403
-
unemployment
-
-
-
-
pensions
7 631
-
14 237
-
health
205
-
383
-
total
9 652
-
18 023
-
Corporate
88 520
190 000
-
-
regional
18 722
40 186
-
-
national
7 525
16 151
-
-
total
26 247
56 337
-
-
Dividends
62 273
133 664
-
-
withholding
21 796
46 782
-
-
total
21 796
46 782
-
-
Income
190 000
190 000
190 000
190 000
Total tax
69 910
103 119
45 630
37 142
After tax
120 090
86 881
144 370
152 858
Living cost
77 615
77 615
77 615
77 615
Free-cash
42 475
9 266
66 755
75 243

Estimated living cost  is ₽77615 per week

₽50472
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽6965
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽953
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.
₽19225
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Additional information

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

Source of data for Zurich model

Close
Munich , Germany
₽47311
₽63788
₽48779
₽73262
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
-
-
-
24 483
income

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

-
-
-
59 955
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.

-
-
-
6 941
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.

-
-
-
3 297
total
-
-
-
94 676
Employee

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

61 062
-
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.

6 941
-
6 941
-
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.

395
-
3 297
-
income

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

7 180
-
59 955
-
total
14 516
-
70 193
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
128 938
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.

1 064
1 568
-
-
income
19 341
28 500
-
-
trade
22 114
32 585
-
-
chamber of commerce
335
422
-
-
total
42 854
63 075
-
-
Dividends
86 084
126 925
-
-
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.

1 163
1 724
-
-
withholding
21 134
31 345
-
-
total
22 297
33 069
-
-
Income
190 000
190 000
190 000
190 000
Total tax
79 667
96 144
70 193
94 676
After tax
110 333
93 856
119 807
95 324
Living cost
46 545
46 545
46 545
46 545
Free-cash
63 788
47 311
73 262
48 779

Estimated living cost  is ₽46545 per week

₽33995
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3723
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽605
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.
₽8223
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Munich model

Close
Nice , France
₽60997
₽67000
₽72128
₽68388
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
-
-
-
30 597
pensions
-
-
-
32 829
other
-
-
-
5 890
health
-
-
-
8 380
surtax
-
-
-
-
social contributions
-
-
-
5 414
total
-
-
-
83 110
Employee
43 485
-
146 611
-
social contributions
1 240
-
4 178
-
surtax
-
-
-
-
income
2 566
-
28 906
-
pensions
4 917
-
10 375
-
total
8 723
-
43 459
-
Employer
43 485
-
146 611
-
other
1 500
-
5 797
-
social contributions
131
-
440
-
unemployment
1 760
-
5 939
-
pensions
7 144
-
17 435
-
health
3 045
-
13 780
-
total
13 580
-
43 391
-
Corporate
132 935
190 000
-
-
surtax
-
-
-
-
income
37 222
53 201
-
-
total
37 222
53 201
-
-
Dividends
95 713
136 799
-
-
surtax
-
-
-
-
social contributions
16 462
23 529
-
-
withholding
12 251
17 511
-
-
total
28 713
41 040
-
-
Income
190 000
190 000
190 000
190 000
Total tax
88 238
94 241
86 850
83 110
After tax
101 762
95 759
103 150
106 890
Living cost
34 762
34 762
34 762
34 762
Free-cash
67 000
60 997
68 388
72 128

Estimated living cost  is ₽34762 per week

₽21919
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2827
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽592
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9427
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Nice model

Close
Marseille , France
₽64441
₽70088
₽75572
₽71832
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
-
-
-
30 597
pensions
-
-
-
32 829
other
-
-
-
5 890
health
-
-
-
8 380
surtax
-
-
-
-
social contributions
-
-
-
5 414
total
-
-
-
83 110
Employee
38 816
-
146 611
-
social contributions
1 107
-
4 178
-
surtax
-
-
-
-
income
2 001
-
28 906
-
pensions
4 390
-
10 375
-
total
7 498
-
43 459
-
Employer
38 816
-
146 611
-
other
1 340
-
5 797
-
social contributions
116
-
440
-
unemployment
1 571
-
5 939
-
pensions
6 378
-
17 435
-
health
2 717
-
13 780
-
total
12 122
-
43 391
-
Corporate
139 062
190 000
-
-
surtax
-
-
-
-
income
38 936
53 201
-
-
total
38 936
53 201
-
-
Dividends
100 125
136 799
-
-
surtax
-
-
-
-
social contributions
17 222
23 529
-
-
withholding
12 816
17 511
-
-
total
30 038
41 040
-
-
Income
190 000
190 000
190 000
190 000
Total tax
88 594
94 241
86 850
83 110
After tax
101 406
95 759
103 150
106 890
Living cost
31 318
31 318
31 318
31 318
Free-cash
70 088
64 441
71 832
75 572

Estimated living cost  is ₽31318 per week

₽18163
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3181
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽594
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.
₽9380
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Marseille model

Close
Vilnius , Lithuania
₽94373
₽94899
₽100472
₽96231
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
-
-
-
26 221
total
-
-
-
67 983
Employee
34 450
-
190 000
-
social contributions
4 755
-
26 221
-
health
2 404
-
13 262
-
income
5 746
-
32 741
-
total
12 905
-
72 224
-
Employer
34 450
-
190 000
-
total
-
-
-
-
Corporate
155 550
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%.

7 778
9 500
-
-
total
7 778
9 500
-
-
Dividends
147 772
180 500
-
-
health
10 315
12 598
-
-
social contributions
20 392
24 909
-
-
withholding
22 166
27 075
-
-
total
52 873
64 582
-
-
Income
190 000
190 000
190 000
190 000
Total tax
73 556
74 082
72 224
67 983
After tax
116 444
115 918
117 776
122 017
Living cost
21 545
21 545
21 545
21 545
Free-cash
94 899
94 373
96 231
100 472

Estimated living cost  is ₽21545 per week

₽14418
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1328
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽496
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.
₽5300
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Vilnius model

Close
Vienna , Austria
₽69219
₽67651
₽61744
₽14419
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
chamber of commerce
-
-
-
760
income
-
-
-
54 223
pensions
-
-
-
21 959
unemployment
-
-
-
6 232
health
-
-
-
9 080
surtax
-
-
-
201
total
-
-
-
92 455
Employee
50 777
40 491
153 125
-
other
507
405
1 188
-
health
1 965
1 568
4 593
-
income
5 781
2 987
44 092
-
pensions
5 200
4 145
12 155
-
unemployment
1 523
1 215
3 561
-
total
14 976
10 320
65 589
-
Employer
50 777
40 491
153 125
-
accident
659
526
1 542
-
other
2 412
1 922
6 980
-
chamber of commerce
202
162
613
-
unemployment
1 523
1 215
3 561
-
surtax
201
201
201
-
pensions
6 372
5 083
14 897
-
payroll
1 523
1 215
4 593
-
health
1 918
1 531
4 487
-
total
14 810
11 855
36 874
-
Corporate
124 411
137 655
149 270
-
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.

31 103
34 413
37 317
-
total
31 103
34 413
37 317
-
Dividends
93 309
103 242
-
-
withholding
25 659
28 392
-
-
total
25 659
28 392
-
-
Income
190 000
190 000
190 000
190 000
Total tax
86 548
84 980
139 780
92 455
After tax
103 452
105 020
50 220
97 545
Living cost
35 801
35 801
35 801
35 801
Free-cash
67 651
69 219
14 419
61 744

Estimated living cost  is ₽35801 per week

₽23878
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3054
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽588
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8281
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Vienna model

Close
Brussels , Belgium
₽69193
₽53953
₽45398
₽29231
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
-
-
-
72 345
communal

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

-
-
-
9 880
social contributions
-
-
-
25 331
total
-
-
-
107 556
Employee

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

72 678
-
147 161
-
communal

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

3 791
-
7 676
-
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.

3 415
-
6 916
-
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.

5 451
-
11 037
-
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.

632
-
1 280
-
national
22 344
-
53 974
-
total
35 633
-
80 883
-
Employer

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

72 678
-
147 161
-
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.

945
-
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.

1 060
-
2 148
-
surtax
8 241
-
16 690
-
pensions

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

6 440
-
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.

4 469
-
9 051
-
total
21 155
-
42 840
-
Corporate
96 167
190 000
-
-
surtax
386
760
-
-
income
19 233
37 999
-
-
total
19 619
38 759
-
-
Dividends
76 548
151 241
-
-
withholding

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

22 594
45 002
-
-
total
22 594
45 002
-
-
Income
190 000
190 000
190 000
190 000
Total tax
99 001
83 761
123 723
107 556
After tax
90 999
106 239
66 277
82 444
Living cost
37 046
37 046
37 046
37 046
Free-cash
53 953
69 193
29 231
45 398

Estimated living cost  is ₽37046 per week

₽23862
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3239
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽580
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9365
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Brussels model

Close
Barcelona , Spain
₽89821
₽82862
₽69812
₽65548
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
accident
-
-
-
848
income
-
-
-
55 244
pensions
-
-
-
26 650
other
-
-
-
94
unemployment
-
-
-
659
total
-
-
-
83 495
Employee
50 576
-
159 977
-
other
50
-
94
-
income
10 671
-
51 756
-
pensions
2 377
-
4 427
-
unemployment
785
-
1 460
-
total
13 883
-
57 737
-
Employer
50 576
-
159 977
-
accident
1 001
-
1 864
-
other
403
-
754
-
unemployment
2 782
-
5 179
-
pensions
11 935
-
22 225
-
total
16 121
-
30 022
-
Corporate
123 303
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.

18 495
28 500
-
-
total
18 495
28 500
-
-
Dividends
104 809
161 500
-
-
withholding
21 946
34 986
-
-
total
21 946
34 986
-
-
Income
190 000
190 000
190 000
190 000
Total tax
70 445
63 486
87 759
83 495
After tax
119 555
126 514
102 241
106 505
Living cost
36 693
36 693
36 693
36 693
Free-cash
82 862
89 821
65 548
69 812

Estimated living cost  is ₽36693 per week

₽27021
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2603
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽528
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6540
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Barcelona model

Close
Luxembourg , Luxembourg
₽55148
₽41789
₽37487
₽45062
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
accident
-
-
-
1 602
income
-
-
-
32 440
pensions
-
-
-
28 478
health
-
-
-
13 350
surtax
-
-
-
9 419
communal
-
-
-
12 008
total
-
-
-
97 297
Employee
76 944
-
169 718
-
health
3 424
-
7 552
-
surtax
4 716
-
10 400
-
income
7 432
-
37 910
-
pensions
6 155
-
13 578
-
total
21 727
-
69 440
-
Employer
76 944
-
169 718
-
accident
692
-
1 527
-
pensions
6 155
-
13 578
-
health
2 347
-
5 177
-
total
9 194
-
20 282
-
Corporate
103 863
190 000
-
-
surtax
1 091
1 996
-
-
communal
7 011
12 826
-
-
income
15 579
28 500
-
-
total
23 681
43 322
-
-
Dividends
80 182
146 679
-
-
income
26 365
14 312
-
-
withholding
12 028
22 002
-
-
total
38 393
36 314
-
-
Income
190 000
190 000
190 000
190 000
Total tax
92 995
79 636
89 722
97 297
After tax
97 005
110 364
100 278
92 703
Living cost
55 216
55 216
55 216
55 216
Free-cash
41 789
55 148
45 062
37 487

Estimated living cost  is ₽55216 per week

₽41420
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3345
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽584
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9864
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Luxembourg model

Close
Athens , Greece
₽96689
₽93458
₽66944
₽60734
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
-
-
-
54 591
pensions
-
-
-
27 121
other
-
-
-
-
unemployment
-
-
-
231
health
-
-
-
9 627
surtax
-
-
-
8 665
total
-
-
-
100 235
Employee
34 217
-
161 456
-
other
-
-
-
-
health
873
-
3 457
-
surtax
121
-
7 448
-
income
5 736
-
48 513
-
pensions
2 283
-
9 045
-
unemployment
2 381
-
9 438
-
total
11 394
-
77 901
-
Employer
34 217
-
161 456
-
other
-
-
-
-
unemployment
1 086
-
4 298
-
pensions
4 562
-
18 076
-
health
1 556
-
6 170
-
total
7 204
-
28 544
-
Corporate
148 580
190 000
-
-
income
38 630
49 400
-
-
total
38 630
49 400
-
-
Dividends
109 950
140 600
-
-
withholding
16 493
21 090
-
-
total
16 493
21 090
-
-
Income
190 000
190 000
190 000
190 000
Total tax
73 721
70 490
106 445
100 235
After tax
116 279
119 510
83 555
89 765
Living cost
22 821
22 821
22 821
22 821
Free-cash
93 458
96 689
60 734
66 944

Estimated living cost  is ₽22821 per week

₽13778
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1984
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.
₽6531
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Source of data for Athens model

Close
Naples , Italy
₽72498
₽70242
₽62180
₽53642
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
-
-
-
1 130
regional
-
-
-
2 864
national
-
-
-
47 588
social contributions
-
-
-
48 868
total
-
-
-
100 450
Employee
56 361
-
190 000
-
social contributions
19 005
-
64 068
-
regional
759
-
2 556
-
municipal
299
-
1 008
-
national
8 929
-
41 356
-
total
28 992
-
108 988
-
Employer
56 361
-
190 000
-
total
-
-
-
-
Corporate
133 639
190 000
-
-
nationa
32 074
45 600
-
-
municipal
6 642
9 444
-
-
total
38 716
55 044
-
-
Dividends
94 922
134 956
-
-
withholding
24 680
35 088
-
-
total
24 680
35 088
-
-
Income
190 000
190 000
190 000
190 000
Total tax
92 388
90 132
108 988
100 450
After tax
97 612
99 868
81 012
89 550
Living cost
27 370
27 370
27 370
27 370
Free-cash
70 242
72 498
53 642
62 180

Estimated living cost  is ₽27370 per week

₽17021
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2773
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽469
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.
₽7107
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Naples model

Close
Prague , Czech Republic
₽100903
₽90233
₽79410
₽71470
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
-
-
-
19 413
health
-
-
-
25 650
solidarity contribution
-
-
-
686
social contributions
-
-
-
34 929
total
-
-
-
80 678
Employee
43 988
-
146 876
-
social contributions
2 859
-
7 775
-
health
5 938
-
19 828
-
solidarity contribution
-
-
-
-
income
5 278
-
17 891
-
total
14 075
-
45 494
-
Employer
43 988
-
146 876
-
social contributions
10 997
-
29 905
-
health
3 959
-
13 219
-
total
14 956
-
43 124
-
Corporate
131 057
190 000
-
-
income
24 901
36 100
-
-
total
24 901
36 100
-
-
Dividends
106 156
153 900
-
-
withholding
15 923
23 085
-
-
total
15 923
23 085
-
-
Income
190 000
190 000
190 000
190 000
Total tax
69 855
59 185
88 618
80 678
After tax
120 145
130 815
101 382
109 322
Living cost
29 912
29 912
29 912
29 912
Free-cash
90 233
100 903
71 470
79 410

Estimated living cost  is ₽29912 per week

₽22244
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1657
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.
₽5493
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Prague model

Close
Graz , Austria
₽72716
₽72216
₽65331
₽17853
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
chamber of commerce
-
-
-
760
income
-
-
-
54 223
pensions
-
-
-
21 959
unemployment
-
-
-
6 232
health
-
-
-
9 080
surtax
-
-
-
-
total
-
-
-
92 254
Employee
44 414
40 491
153 314
-
other
443
405
1 188
-
health
1 718
1 568
4 593
-
income
3 957
2 987
44 183
-
pensions
4 548
4 145
12 155
-
unemployment
1 332
1 215
3 561
-
total
11 998
10 320
65 680
-
Employer
44 414
40 491
153 314
-
accident
577
526
1 542
-
other
2 109
1 922
6 988
-
chamber of commerce
177
162
613
-
unemployment
1 332
1 215
3 561
-
surtax
-
-
-
-
pensions
5 574
5 083
14 897
-
payroll
1 332
1 215
4 599
-
health
1 679
1 531
4 487
-
total
12 780
11 654
36 687
-
Corporate
132 805
137 856
149 457
-
income

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

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

33 200
34 463
37 365
-
total
33 200
34 463
37 365
-
Dividends
99 604
103 393
-
-
withholding
27 391
28 432
-
-
total
27 391
28 432
-
-
Income
190 000
190 000
190 000
190 000
Total tax
85 369
84 869
139 732
92 254
After tax
104 631
105 131
50 268
97 746
Living cost
32 415
32 415
32 415
32 415
Free-cash
72 216
72 716
17 853
65 331

Estimated living cost  is ₽32415 per week

₽19445
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3311
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽578
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.
₽9081
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Graz model

Close
Tbilisi , Georgia
₽166068
₽163362
₽173668
₽137568
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
18 040
-
190 000
-
income
3 608
-
38 000
-
total
3 608
-
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%.

171 960
190 000
-
-
total
-
-
-
-
Dividends
171 960
190 000
-
-
withholding
8 598
9 500
-
-
total
8 598
9 500
-
-
Income
190 000
190 000
190 000
190 000
Total tax
12 206
9 500
38 000
1 900
After tax
177 794
180 500
152 000
188 100
Living cost
14 432
14 432
14 432
14 432
Free-cash
163 362
166 068
137 568
173 668

Estimated living cost  is ₽14432 per week

₽9766
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽606
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽484
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3575
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Tbilisi model

Close
Ljubljana , Slovenia
₽103563
₽95064
₽64986
₽59955
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
income
-
-
-
44 082
pensions
-
-
-
34 698
unemployment
-
-
-
285
health
-
-
-
18 697
total
-
-
-
97 762
Employee

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

44 929
-
164 404
-
health
2 902
-
10 620
-
income
7 748
-
40 866
-
pensions
6 964
-
25 482
-
unemployment
64
-
229
-
total
17 678
-
77 197
-
Employer

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

44 929
-
164 404
-
unemployment
27
-
98
-
pensions
3 976
-
14 550
-
health
2 992
-
10 948
-
total
6 995
-
25 596
-
Corporate
138 075
190 000
-
-
income
26 234
36 100
-
-
total
26 234
36 100
-
-
Dividends
111 841
153 900
-
-
withholding
16 777
23 085
-
-
total
16 777
23 085
-
-
Income
190 000
190 000
190 000
190 000
Total tax
67 684
59 185
102 793
97 762
After tax
122 316
130 815
87 207
92 238
Living cost
27 252
27 252
27 252
27 252
Free-cash
95 064
103 563
59 955
64 986

Estimated living cost  is ₽27252 per week

₽18703
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1747
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽528
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6276
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Ljubljana model

Close
Oslo , Norway
₽71696
₽23300
₽87405
₽132715
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
62 947
-
-
-
social contributions
5 162
-
736
-
income
13 885
-
-
-
total
19 047
-
736
-
Employer
62 947
-
-
-
social contributions
88 755
-
12 649
-
total
88 755
-
12 649
-
Corporate
38 298
190 000
-
-
income
8 426
41 800
-
-
total
8 426
41 800
-
-
Dividends
29 872
148 200
-
-
income
6 572
32 604
-
-
total
6 572
32 604
-
-
Income
190 000
190 000
190 000
190 000
Total tax
122 800
74 404
13 385
58 695
After tax
67 200
115 596
176 615
131 305
Living cost
43 900
43 900
43 900
43 900
Free-cash
23 300
71 696
132 715
87 405

Estimated living cost  is ₽43900 per week

₽28484
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4129
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽559
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.
₽10728
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Oslo model

Close
Lisbon , Portugal
₽76202
₽75181
₽69177
₽54770
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
-
-
-
22 928
surtax
-
-
-
-
social contributions

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

-
-
-
66 025
total
-
-
-
88 953
Employee
46 730
-
153 535
-
social contributions
5 140
-
16 888
-
surtax
-
-
-
-
income
9 720
-
50 007
-
total
14 860
-
66 895
-
Employer
46 730
-
153 535
-
social contributions
11 098
-
36 465
-
total
11 098
-
36 465
-
Corporate
132 172
190 000
-
-
surtax
-
-
-
-
income
27 755
39 901
-
-
total
27 755
39 901
-
-
Dividends
104 417
150 099
-
-
withholding
29 236
42 027
-
-
total
29 236
42 027
-
-
Income
190 000
190 000
190 000
190 000
Total tax
82 949
81 928
103 360
88 953
After tax
107 051
108 072
86 640
101 047
Living cost
31 870
31 870
31 870
31 870
Free-cash
75 181
76 202
54 770
69 177

Estimated living cost  is ₽31870 per week

₽23845
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1880
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽532
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.
₽5613
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Lisbon model

Close
Paris , France
₽46686
₽53674
₽57817
₽54077
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
-
-
-
30 597
pensions
-
-
-
32 829
other
-
-
-
5 890
health
-
-
-
8 380
surtax
-
-
-
-
social contributions
-
-
-
5 414
total
-
-
-
83 110
Employee
63 636
-
146 611
-
social contributions
1 812
-
4 178
-
surtax
-
-
-
-
income
5 552
-
28 906
-
pensions
7 198
-
10 375
-
total
14 562
-
43 459
-
Employer
63 636
-
146 611
-
other
2 196
-
5 797
-
social contributions
191
-
440
-
unemployment
2 578
-
5 939
-
pensions
10 456
-
17 435
-
health
4 454
-
13 780
-
total
19 875
-
43 391
-
Corporate
106 489
190 000
-
-
surtax
-
-
-
-
income
29 816
53 201
-
-
total
29 816
53 201
-
-
Dividends
76 672
136 799
-
-
surtax
-
-
-
-
social contributions
13 186
23 529
-
-
withholding
9 814
17 511
-
-
total
23 000
41 040
-
-
Income
190 000
190 000
190 000
190 000
Total tax
87 253
94 241
86 850
83 110
After tax
102 747
95 759
103 150
106 890
Living cost
49 073
49 073
49 073
49 073
Free-cash
53 674
46 686
54 077
57 817

Estimated living cost  is ₽49073 per week

₽33212
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4014
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽673
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.
₽11173
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Paris model

Close
Andorra , Andorra
₽140458
₽137046
₽109008
₽114057
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
-
-
-
8 650
social contributions
-
-
-
41 800
total
-
-
-
50 450
Employee
32 665
-
164 503
-
income
-
-
9 211
-
social contributions
2 123
-
10 693
-
total
2 123
-
19 904
-
Employer
32 665
-
164 503
-
social contributions
5 063
-
25 497
-
total
5 063
-
25 497
-
Corporate
152 272
190 000
-
-
income
15 226
19 000
-
-
total
15 226
19 000
-
-
Dividends
137 046
171 000
-
-
total
-
-
-
-
Income
190 000
190 000
190 000
190 000
Total tax
22 412
19 000
45 401
50 450
After tax
167 588
171 000
144 599
139 550
Living cost
30 542
30 542
30 542
30 542
Free-cash
137 046
140 458
114 057
109 008

Estimated living cost  is ₽30542 per week

₽19748
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2302
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽575
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7917
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Andorra model

Close
Copenhagen , Denmark
-₽31348
-₽31348
₽62492
-₽31348
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
-
-
-
39 906
pensions
-
-
-
881
national
-
-
-
22 664
labour market
-
-
-
15 130
total
-
-
-
78 581
Employee
206 511
206 511
206 511
-
labour market
16 497
16 497
16 497
-
national
25 229
25 229
25 229
-
municipal
43 975
43 975
43 975
-
pensions
294
294
294
-
total
85 995
85 995
85 995
-
Employer
206 511
206 511
206 511
-
labour market
16 521
16 521
16 521
-
municipal
44 045
44 045
44 045
-
pensions
587
587
587
-
national
25 273
25 273
25 273
-
total
86 426
86 426
86 426
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
190 000
190 000
190 000
190 000
Total tax
172 421
172 421
172 421
78 581
After tax
17 579
17 579
17 579
111 419
Living cost
48 927
48 927
48 927
48 927
Free-cash
-31 348
-31 348
-31 348
62 492

Estimated living cost  is ₽48927 per week

₽33486
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4328
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽752
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.
₽10360
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Copenhagen model

Close
Krakow , Poland
-₽6475
₽12036
₽107975
₽81772
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
accident
-
-
-
255
income
-
-
-
53 134
pensions
-
-
-
4 197
other
-
-
-
374
health
-
-
-
2 200
total
-
-
-
60 160
Employee
34 396
-
171 808
-
health
3 939
-
19 672
-
income
4 719
-
40 803
-
pensions
3 873
-
7 696
-
total
12 531
-
68 171
-
Employer
34 396
-
171 808
-
accident
574
-
2 869
-
unemployment
843
-
4 209
-
pensions
5 593
-
11 114
-
total
7 010
-
18 192
-
Corporate
148 594
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.

133 735
171 000
-
-
total
133 735
171 000
-
-
Dividends
14 860
19 000
-
-
withholding
2 823
3 610
-
-
total
2 823
3 610
-
-
Income
190 000
190 000
190 000
190 000
Total tax
156 099
174 610
86 363
60 160
After tax
33 901
15 390
103 637
129 840
Living cost
21 865
21 865
21 865
21 865
Free-cash
12 036
-6 475
81 772
107 975

Estimated living cost  is ₽21865 per week

₽15916
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1246
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.
₽4293
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Krakow model

Close
Helsinki , Finland
₽79365
₽82185
₽81937
₽59964
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
-
-
-
33 750
health
-
-
-
2 503
national
-
-
-
32 802
total
-
-
-
69 055
Employee
53 456
-
159 838
-
health
399
-
2 038
-
municipal
8 756
-
26 030
-
pensions
3 608
-
10 790
-
unemployment
802
-
2 397
-
national
883
-
19 612
-
total
14 448
-
60 867
-
Employer
53 456
-
159 838
-
accident
54
-
160
-
unemployment
347
-
1 039
-
pensions
9 274
-
27 732
-
health
411
-
1 230
-
total
10 086
-
30 161
-
Corporate
126 458
190 000
-
-
income
25 291
37 999
-
-
total
25 291
37 999
-
-
Dividends

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

75 875
114 000
-
-
national
5 325
13 107
-
-
municipal
13 657
20 521
-
-
total
18 982
33 628
-
-
Income
190 000
190 000
190 000
190 000
Total tax
68 807
71 627
91 028
69 055
After tax
121 193
118 373
98 972
120 945
Living cost
39 008
39 008
39 008
39 008
Free-cash
82 185
79 365
59 964
81 937

Estimated living cost  is ₽39008 per week

₽25480
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3752
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽621
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.
₽9157
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Helsinki model

Close
Larnaca , Cyprus
₽115046
₽109518
₽105789
₽104148
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
-
-
-
39 403
health
-
-
-
4 845
social contributions
-
-
-
16 439
total
-
-
-
60 687
Employee
78 128
78 128
177 961
-
social contributions
2 954
6 484
8 746
-
health
605
1 328
3 025
-
income
8 507
7 232
38 518
-
total
12 066
15 044
50 289
-
Employer
78 128
78 128
177 961
-
social contributions
2 954
6 484
8 746
-
health
657
1 446
3 293
-
total
3 611
7 930
12 039
-
Corporate
150 798
103 941
-
-
income
18 849
12 994
-
-
total
18 849
12 994
-
-
Dividends
131 949
90 948
-
-
withholding
22 432
15 462
-
-
total
22 432
15 462
-
-
Income
190 000
190 000
190 000
190 000
Total tax
56 958
51 430
62 328
60 687
After tax
133 042
138 570
127 672
129 313
Living cost
23 524
23 524
23 524
23 524
Free-cash
109 518
115 046
104 148
105 789

Estimated living cost  is ₽23524 per week

₽14098
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2308
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽521
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.
₽6598
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Larnaca model

Close
Podgorica , Montenegro
₽141205
₽136037
₽144277
₽123897
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader

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

  • up to €9,000.00, 60% of the average monthly wage in Montenegro
  • up to €15,000.00, 100% of the average monthly wage in Montenegro
  • in excess of €15,000, 150% of the average monthly wage in Montenegro
-
-
-
190 000
income
-
-
-
19 422
pensions
-
-
-
6 463
unemployment
-
-
-
29
health
-
-
-
3 677
total
-
-
-
29 591
Employee

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

23 322
-
180 070
-
health
1 982
-
8 195
-
income
1 595
-
16 904
-
pensions
3 498
-
14 461
-
unemployment
116
-
482
-
total
7 191
-
40 042
-
Employer

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

23 322
-
180 070
-
unemployment
116
-
482
-
pensions
1 282
-
5 302
-
health
1 003
-
4 145
-
total
2 401
-
9 929
-
Corporate
164 278
190 000
-
-
income
14 785
17 101
-
-
total
14 785
17 101
-
-
Dividends
149 493
172 899
-
-
withholding
13 454
15 562
-
-
total
13 454
15 562
-
-
Income
190 000
190 000
190 000
190 000
Total tax
37 831
32 663
49 971
29 591
After tax
152 169
157 337
140 029
160 409
Living cost
16 132
16 132
16 132
16 132
Free-cash
136 037
141 205
123 897
144 277

Estimated living cost  is ₽16132 per week

₽10292
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1163
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽480
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.
₽4196
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Podgorica model

Close
Valencia , Spain
₽98574
₽94086
₽78565
₽74301
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
accident
-
-
-
848
income
-
-
-
55 244
pensions
-
-
-
26 650
other
-
-
-
94
unemployment
-
-
-
659
total
-
-
-
83 495
Employee
37 569
-
159 977
-
other
37
-
94
-
income
7 243
-
51 756
-
pensions
1 766
-
4 427
-
unemployment
582
-
1 460
-
total
9 628
-
57 737
-
Employer
37 569
-
159 977
-
accident
744
-
1 864
-
other
301
-
754
-
unemployment
2 067
-
5 179
-
pensions
8 866
-
22 225
-
total
11 978
-
30 022
-
Corporate
140 454
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.

21 069
28 500
-
-
total
21 069
28 500
-
-
Dividends
119 385
161 500
-
-
withholding
25 299
34 986
-
-
total
25 299
34 986
-
-
Income
190 000
190 000
190 000
190 000
Total tax
67 974
63 486
87 759
83 495
After tax
122 026
126 514
102 241
106 505
Living cost
27 940
27 940
27 940
27 940
Free-cash
94 086
98 574
74 301
78 565

Estimated living cost  is ₽27940 per week

₽18859
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2686
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽490
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5906
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Valencia model

Close
Istanbul , Turkey
₽115779
₽115323
₽119085
₽118888
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
-
-
-
64 634
pensions
-
-
-
2 029
health
-
-
-
1 471
total
-
-
-
68 134
Employee
4 236
-
187 718
-
health
212
-
507
-
income
820
-
64 527
-
pensions
381
-
913
-
unemployment
42
-
101
-
total
1 455
-
66 048
-
Employer
4 236
-
187 718
-
unemployment
85
-
203
-
pensions
466
-
1 116
-
health
402
-
964
-
total
953
-
2 283
-
Corporate
184 810
190 000
-
-
income
40 658
41 800
-
-
total
40 658
41 800
-
-
Dividends
144 152
148 200
-
-
withholding
28 830
29 640
-
-
total
28 830
29 640
-
-
Income
190 000
190 000
190 000
190 000
Total tax
71 896
71 440
68 331
68 134
After tax
118 104
118 560
121 669
121 866
Living cost
2 781
2 781
2 781
2 781
Free-cash
115 323
115 779
118 888
119 085

Estimated living cost  is ₽2781 per week

₽1653
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽225
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽64
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.
₽839
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Source of data for Istanbul model

Close
Belgrade , Serbia
₽119716
₽114718
₽100818
₽100819
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
income
-
-
-
43 259
pensions
-
-
-
19 509
unemployment
-
-
-
1 126
health
-
-
-
7 729
total
-
-
-
71 623
Employee

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

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

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

26 477
-
176 569
-
health
1 364
-
3 864
-
income
3 650
-
43 259
-
pensions
3 707
-
10 505
-
unemployment
199
-
563
-
total
8 920
-
58 191
-
Employer

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

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

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

26 477
-
176 569
-
unemployment
199
-
563
-
pensions
3 177
-
9 004
-
health
1 364
-
3 864
-
total
4 740
-
13 431
-
Corporate
158 784
190 000
-
-
income
23 818
28 500
-
-
total
23 818
28 500
-
-
Dividends
134 966
161 500
-
-
withholding
20 245
24 225
-
-
total
20 245
24 225
-
-
Income
190 000
190 000
190 000
190 000
Total tax
57 723
52 725
71 622
71 623
After tax
132 277
137 275
118 378
118 377
Living cost
17 559
17 559
17 559
17 559
Free-cash
114 718
119 716
100 819
100 818

Estimated living cost  is ₽17559 per week

₽11822
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1358
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽508
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.
₽3870
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Belgrade model

Close
Porto , Portugal
₽80680
₽80313
₽73655
₽59248
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
-
-
-
22 928
surtax
-
-
-
-
social contributions

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

-
-
-
66 025
total
-
-
-
88 953
Employee
39 435
-
153 535
-
social contributions
4 338
-
16 888
-
surtax
-
-
-
-
income
7 705
-
50 007
-
total
12 043
-
66 895
-
Employer
39 435
-
153 535
-
social contributions
9 365
-
36 465
-
total
9 365
-
36 465
-
Corporate
141 200
190 000
-
-
surtax
-
-
-
-
income
29 653
39 901
-
-
total
29 653
39 901
-
-
Dividends
111 548
150 099
-
-
withholding
31 234
42 027
-
-
total
31 234
42 027
-
-
Income
190 000
190 000
190 000
190 000
Total tax
82 295
81 928
103 360
88 953
After tax
107 705
108 072
86 640
101 047
Living cost
27 392
27 392
27 392
27 392
Free-cash
80 313
80 680
59 248
73 655

Estimated living cost  is ₽27392 per week

₽19401
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1903
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽486
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5603
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Porto model

Close
Madrid , Spain
₽90806
₽84159
₽70797
₽66533
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
accident
-
-
-
848
income
-
-
-
55 244
pensions
-
-
-
26 650
other
-
-
-
94
unemployment
-
-
-
659
total
-
-
-
83 495
Employee
49 070
-
159 977
-
other
48
-
94
-
income
10 249
-
51 756
-
pensions
2 306
-
4 427
-
unemployment
760
-
1 460
-
total
13 363
-
57 737
-
Employer
49 070
-
159 977
-
accident
972
-
1 864
-
other
393
-
754
-
unemployment
2 699
-
5 179
-
pensions
11 580
-
22 225
-
total
15 644
-
30 022
-
Corporate
125 285
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.

18 793
28 500
-
-
total
18 793
28 500
-
-
Dividends
106 492
161 500
-
-
withholding
22 333
34 986
-
-
total
22 333
34 986
-
-
Income
190 000
190 000
190 000
190 000
Total tax
70 133
63 486
87 759
83 495
After tax
119 867
126 514
102 241
106 505
Living cost
35 708
35 708
35 708
35 708
Free-cash
84 159
90 806
66 533
70 797

Estimated living cost  is ₽35708 per week

₽25644
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2776
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽503
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.
₽6785
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Madrid model

Close
Sofia , Bulgaria
₽144971
₽138778
₽134544
₽142116
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
pensions

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

-
-
-
5 253
unemployment
-
-
-
142
health
-
-
-
4 082
total
-
-
-
37 977
Employee
23 145
-
183 037
-
health
1 065
-
1 633
-
accident

We are using the highest rate at 1.1%.

254
-
390
-
income
2 315
-
18 303
-
pensions

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

2 032
-
3 116
-
total
5 666
-
23 442
-
Employer
23 145
-
183 037
-
accident

We are using the highest rate at 1.1%.

254
-
390
-
unemployment
139
-
213
-
pensions

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

2 551
-
3 911
-
health
1 597
-
2 449
-
total
4 541
-
6 963
-
Corporate
162 314
190 000
-
-
income
16 231
19 000
-
-
total
16 231
19 000
-
-
Dividends
146 083
171 000
-
-
withholding
7 305
8 550
-
-
total
7 305
8 550
-
-
Income
190 000
190 000
190 000
190 000
Total tax
33 743
27 550
30 405
37 977
After tax
156 257
162 450
159 595
152 023
Living cost
17 479
17 479
17 479
17 479
Free-cash
138 778
144 971
142 116
134 544

Estimated living cost  is ₽17479 per week

₽11561
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1001
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽417
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.
₽4502
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Sofia model

Close
Berlin , Germany
₽58539
₽71832
₽60095
₽80581
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
-
-
-
20 486
income

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

-
-
-
59 955
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.

-
-
-
6 941
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.

-
-
-
3 297
total
-
-
-
90 679
Employee

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

50 554
-
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.

6 941
-
6 941
-
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.

229
-
3 297
-
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.

4 157
-
59 955
-
total
11 327
-
70 193
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
139 446
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.

1 151
1 568
-
-
income
20 916
28 500
-
-
trade
20 010
27 266
-
-
chamber of commerce
359
432
-
-
total
42 436
57 766
-
-
Dividends
97 010
132 235
-
-
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.

1 313
1 797
-
-
withholding
23 866
32 672
-
-
total
25 179
34 469
-
-
Income
190 000
190 000
190 000
190 000
Total tax
78 942
92 235
70 193
90 679
After tax
111 058
97 765
119 807
99 321
Living cost
39 226
39 226
39 226
39 226
Free-cash
71 832
58 539
80 581
60 095

Estimated living cost  is ₽39226 per week

₽27059
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4221
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽569
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.
₽7377
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Berlin model

Close
Dublin , Ireland
₽75121
₽77366
₽40960
₽40960
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
-
-
-
59 207
social contributions
-
-
-
31 955
total
-
-
-
91 162
Employee
79 477
-
190 000
-
income
14 997
-
59 207
-
social contributions
6 603
-
31 955
-
total
21 600
-
91 162
-
Employer
79 477
-
190 000
-
total
-
-
-
-
Corporate
110 523
190 000
-
-
income
13 815
23 751
-
-
total
13 815
23 751
-
-
Dividends
96 708
166 249
-
-
withholding
19 341
33 250
-
-
total
19 341
33 250
-
-
Income
190 000
190 000
190 000
190 000
Total tax
54 756
57 001
91 162
91 162
After tax
135 244
132 999
98 838
98 838
Living cost
57 878
57 878
57 878
57 878
Free-cash
77 366
75 121
40 960
40 960

Estimated living cost  is ₽57878 per week

₽44033
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4716
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.
₽8576
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Dublin model

Close
Sliema , Malta
₽81249
₽84801
₽117384
₽97537
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
-
-
-
28 922
health

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

-
-
-
6 812
total
-
-
-
35 734
Employee
46 610
-
185 326
-
income
5 057
-
46 233
-
social contributions
4 670
-
4 674
-
total
9 727
-
50 907
-
Employer
46 610
-
185 326
-
social contributions
4 670
-
4 674
-
total
4 670
-
4 674
-
Corporate
138 720
190 000
-
-
income
48 552
66 501
-
-
total
48 552
66 501
-
-
Dividends
90 168
123 499
-
-
social contributions
5 368
5 368
-
-
total
5 368
5 368
-
-
Income
190 000
190 000
190 000
190 000
Total tax
68 317
71 869
55 581
35 734
After tax
121 683
118 131
134 419
154 266
Living cost
36 882
36 882
36 882
36 882
Free-cash
84 801
81 249
97 537
117 384

Estimated living cost  is ₽36882 per week

₽24294
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.
₽565
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9114
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Sliema model

Close
Edinburgh , United Kingdom
₽85319
₽91374
₽87263
₽70117
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
-
-
-
55 344
pensions
-
-
-
9 399
total
-
-
-
64 743
Employee
52 152
-
165 885
-
health
680
-
2 368
-
income
9 497
-
43 916
-
pensions
3 981
-
11 489
-
total
14 158
-
57 773
-
Employer
52 152
-
165 885
-
pensions
5 269
-
20 964
-
health
991
-
3 152
-
total
6 260
-
24 116
-
Corporate
131 587
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.

25 003
36 099
-
-
total
25 003
36 099
-
-
Dividends
106 585
153 901
-
-
withholding
15 211
30 588
-
-
total
15 211
30 588
-
-
Income
190 000
190 000
190 000
190 000
Total tax
60 632
66 687
81 889
64 743
After tax
129 368
123 313
108 111
125 257
Living cost
37 994
37 994
37 994
37 994
Free-cash
91 374
85 319
70 117
87 263

Estimated living cost  is ₽37994 per week

₽26064
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3494
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽475
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7959
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Additional information

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

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

Source of data for Edinburgh model

Close
Warsaw , Poland
-₽8640
₽11705
₽105810
₽79607
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
accident
-
-
-
255
income
-
-
-
53 134
pensions
-
-
-
4 197
other
-
-
-
374
health
-
-
-
2 200
total
-
-
-
60 160
Employee
37 800
-
171 808
-
health
4 328
-
19 672
-
income
5 186
-
40 803
-
pensions
4 256
-
7 696
-
total
13 770
-
68 171
-
Employer
37 800
-
171 808
-
accident
631
-
2 869
-
unemployment
926
-
4 209
-
pensions
6 146
-
11 114
-
total
7 703
-
18 192
-
Corporate
144 496
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.

130 047
171 000
-
-
total
130 047
171 000
-
-
Dividends
14 450
19 000
-
-
withholding
2 745
3 610
-
-
total
2 745
3 610
-
-
Income
190 000
190 000
190 000
190 000
Total tax
154 265
174 610
86 363
60 160
After tax
35 735
15 390
103 637
129 840
Living cost
24 030
24 030
24 030
24 030
Free-cash
11 705
-8 640
79 607
105 810

Estimated living cost  is ₽24030 per week

₽17635
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1400
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽484
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4510
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Warsaw model

Close
Skopje , Macedonia
₽131655
₽141446
₽100218
₽122512
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader

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

-
-
-
190 000
work injury
-
-
-
811
health insurance
-
-
-
11 998
income
-
-
-
31 499
pensions
-
-
-
29 833
unemployment
-
-
-
1 946
total
-
-
-
76 087
Employee

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

21 911
-
190 000
-
work injury
110
-
405
-
income
2 191
-
31 499
-
pensions
4 032
-
14 917
-
health insurance
1 621
-
5 999
-
unemployment
263
-
973
-
total
8 217
-
53 793
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
168 089
190 000
-
-
income

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

1 681
19 000
-
-
total
1 681
19 000
-
-
Dividends
166 408
171 000
-
-
withholding
24 961
25 650
-
-
total
24 961
25 650
-
-
Income
190 000
190 000
190 000
190 000
Total tax
34 859
44 650
53 793
76 087
After tax
155 141
145 350
136 207
113 913
Living cost
13 695
13 695
13 695
13 695
Free-cash
141 446
131 655
122 512
100 218

Estimated living cost  is ₽13695 per week

₽8484
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽995
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.
₽3788
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Skopje model

Close
Rome , Italy
₽59602
₽54980
₽47432
₽39093
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
-
-
-
1 271
regional
-
-
-
4 364
national
-
-
-
47 588
social contributions
-
-
-
48 868
total
-
-
-
102 091
Employee
85 618
-
190 000
-
social contributions
28 870
-
64 068
-
regional
1 293
-
3 873
-
municipal
511
-
1 134
-
national
14 469
-
41 356
-
total
45 143
-
110 431
-
Employer
85 618
-
190 000
-
total
-
-
-
-
Corporate
104 382
190 000
-
-
nationa
25 052
45 600
-
-
municipal
5 030
9 159
-
-
total
30 082
54 759
-
-
Dividends
74 300
135 241
-
-
withholding
19 318
35 163
-
-
total
19 318
35 163
-
-
Income
190 000
190 000
190 000
190 000
Total tax
94 543
89 922
110 431
102 091
After tax
95 457
100 078
79 569
87 909
Living cost
40 476
40 476
40 476
40 476
Free-cash
54 980
59 602
39 093
47 432

Estimated living cost  is ₽40476 per week

₽28432
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2784
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽611
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.
₽8648
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Rome model

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