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
₽ 192000
per

Your estimated
City
free-cash

Andorra , Andorra
₽147860
₽119985
₽114881
₽145073
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
-
-
-
192 000
social contributions
-
-
-
42 241
income
-
-
-
9 938
total
-
-
-
52 179
Employee
26 673
-
166 234
-
social contributions
1 733
-
10 804
-
income
-
-
10 505
-
total
1 733
-
21 309
-
Employer
26 673
-
166 234
-
social contributions
4 135
-
25 766
-
total
4 135
-
25 766
-
Corporate
161 192
192 000
-
-
income
16 119
19 200
-
-
total
16 119
19 200
-
-
Dividends
145 073
172 800
-
-
total
-
-
-
-
Income
192 000
192 000
192 000
192 000
Total tax
21 987
19 200
47 075
52 179
After tax
170 013
172 800
144 925
139 821
Living cost
24 940
24 940
24 940
24 940
Free-cash
145 073
147 860
119 985
114 881

Estimated living cost  is ₽24940 per week

₽16126
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.
₽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.
₽6465
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Graz , Austria
₽79414
₽23845
₽71968
₽79005
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
-
-
-
192 000
chamber of commerce
-
-
-
768
unemployment
-
-
-
5 089
health
-
-
-
7 414
pensions
-
-
-
17 931
income
-
-
-
62 361
surtax
-
-
-
-
total
-
-
-
93 563
Employee
36 267
33 064
159 535
-
health
1 403
1 280
3 750
-
pensions
3 714
3 385
9 925
-
other
362
331
970
-
unemployment
1 088
992
2 908
-
income
3 231
2 439
52 570
-
total
9 798
8 427
70 123
-
Employer
36 267
33 064
159 535
-
pensions
4 552
4 150
12 164
-
accident
471
430
1 260
-
unemployment
1 088
992
2 908
-
surtax
-
-
-
-
payroll
1 088
992
4 786
-
chamber of commerce
145
132
638
-
health
1 371
1 250
3 664
-
other
1 722
1 570
7 046
-
total
10 437
9 516
32 466
-
Corporate
145 296
149 420
156 386
-
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.

36 324
37 356
39 097
-
total
36 324
37 356
39 097
-
Dividends
108 971
112 065
-
-
withholding
29 967
30 818
-
-
total
29 967
30 818
-
-
Income
192 000
192 000
192 000
192 000
Total tax
86 526
86 117
141 686
93 563
After tax
105 474
105 883
50 314
98 437
Living cost
26 469
26 469
26 469
26 469
Free-cash
79 005
79 414
23 845
71 968

Estimated living cost  is ₽26469 per week

₽15878
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2703
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽472
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7416
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Vienna , Austria
₽76560
₽21044
₽69039
₽75278
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
-
-
-
192 000
chamber of commerce
-
-
-
768
unemployment
-
-
-
5 089
health
-
-
-
7 414
pensions
-
-
-
17 931
income
-
-
-
62 361
surtax
-
-
-
164
total
-
-
-
93 727
Employee
41 463
33 064
159 382
-
health
1 604
1 280
3 750
-
pensions
4 246
3 385
9 925
-
other
414
331
970
-
unemployment
1 244
992
2 908
-
income
4 720
2 439
52 492
-
total
12 228
8 427
70 045
-
Employer
41 463
33 064
159 382
-
pensions
5 204
4 150
12 164
-
accident
538
430
1 260
-
unemployment
1 244
992
2 908
-
surtax
164
164
164
-
payroll
1 244
992
4 782
-
chamber of commerce
165
132
638
-
health
1 567
1 250
3 664
-
other
1 970
1 570
7 039
-
total
12 096
9 680
32 619
-
Corporate
138 442
149 257
156 233
-
income

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

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

34 610
37 315
39 058
-
total
34 610
37 315
39 058
-
Dividends
103 832
111 942
-
-
withholding
28 554
30 784
-
-
total
28 554
30 784
-
-
Income
192 000
192 000
192 000
192 000
Total tax
87 488
86 206
141 722
93 727
After tax
104 512
105 794
50 278
98 273
Living cost
29 234
29 234
29 234
29 234
Free-cash
75 278
76 560
21 044
69 039

Estimated living cost  is ₽29234 per week

₽19498
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2494
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.
₽6762
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Brussels , Belgium
₽74813
₽34794
₽53285
₽64591
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
-
-
-
192 000
social contributions
-
-
-
20 685
communal

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

-
-
-
10 280
national
-
-
-
77 499
total
-
-
-
108 464
Employee

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

59 347
-
148 707
-
health

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

2 788
-
6 989
-
pensions

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

4 451
-
11 153
-
communal

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

3 095
-
7 756
-
national
18 246
-
56 477
-
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.

516
-
1 294
-
total
29 096
-
83 669
-
Employer

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

59 347
-
148 707
-
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.

771
-
1 932
-
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.

866
-
2 171
-
surtax
6 729
-
16 862
-
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.

3 650
-
9 146
-
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.

5 259
-
13 175
-
total
17 275
-
43 286
-
Corporate
115 378
192 000
-
-
surtax
461
830
-
-
income
23 075
41 511
-
-
total
23 536
42 341
-
-
Dividends
91 842
149 660
-
-
withholding

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

27 251
44 595
-
-
total
27 251
44 595
-
-
Income
192 000
192 000
192 000
192 000
Total tax
97 158
86 936
126 955
108 464
After tax
94 842
105 064
65 045
83 536
Living cost
30 251
30 251
30 251
30 251
Free-cash
64 591
74 813
34 794
53 285

Estimated living cost  is ₽30251 per week

₽19485
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2645
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽474
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7647
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Sofia , Bulgaria
₽149897
₽149228
₽141204
₽144843
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
-
-
-
192 000
unemployment
-
-
-
116
health
-
-
-
3 331
pensions

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

-
-
-
4 286
income
-
-
-
28 800
total
-
-
-
36 533
Employee
18 887
-
186 318
-
accident

We are using the highest rate at 1.1%.

208
-
319
-
health
869
-
1 332
-
pensions

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

1 658
-
2 543
-
income
1 889
-
18 632
-
total
4 624
-
22 826
-
Employer
18 887
-
186 318
-
accident

We are using the highest rate at 1.1%.

208
-
319
-
unemployment
113
-
174
-
health
1 303
-
1 998
-
pensions

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

2 081
-
3 192
-
total
3 705
-
5 683
-
Corporate
169 407
192 000
-
-
income
16 941
19 200
-
-
total
16 941
19 200
-
-
Dividends
152 467
172 800
-
-
withholding
7 624
8 640
-
-
total
7 624
8 640
-
-
Income
192 000
192 000
192 000
192 000
Total tax
32 894
27 840
28 509
36 533
After tax
159 106
164 160
163 491
155 467
Living cost
14 263
14 263
14 263
14 263
Free-cash
144 843
149 897
149 228
141 204

Estimated living cost  is ₽14263 per week

₽9434
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽817
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽340
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.
₽3673
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Varna , Bulgaria
₽153289
₽152620
₽144596
₽149438
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
-
-
-
192 000
unemployment
-
-
-
116
health
-
-
-
3 331
pensions

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

-
-
-
4 286
income
-
-
-
28 800
total
-
-
-
36 533
Employee
14 395
-
186 318
-
accident

We are using the highest rate at 1.1%.

158
-
319
-
health
662
-
1 332
-
pensions

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

1 264
-
2 543
-
income
1 439
-
18 632
-
total
3 523
-
22 826
-
Employer
14 395
-
186 318
-
accident

We are using the highest rate at 1.1%.

158
-
319
-
unemployment
86
-
174
-
health
994
-
1 998
-
pensions

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

1 587
-
3 192
-
total
2 825
-
5 683
-
Corporate
174 780
192 000
-
-
income
17 478
19 200
-
-
total
17 478
19 200
-
-
Dividends
157 302
172 800
-
-
withholding
7 865
8 640
-
-
total
7 865
8 640
-
-
Income
192 000
192 000
192 000
192 000
Total tax
31 691
27 840
28 509
36 533
After tax
160 309
164 160
163 491
155 467
Living cost
10 871
10 871
10 871
10 871
Free-cash
149 438
153 289
152 620
144 596

Estimated living cost  is ₽10871 per week

₽6347
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽776
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽288
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.
₽3460
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Larnaca , Cyprus
₽120707
₽108161
₽109726
₽116192
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
-
-
-
192 000
social contributions
-
-
-
13 424
health
-
-
-
4 897
income
-
-
-
44 744
total
-
-
-
63 065
Employee
63 798
63 798
181 500
-
health
494
1 085
3 086
-
social contributions
2 412
5 295
7 142
-
income
6 947
5 906
43 902
-
total
9 853
12 286
54 130
-
Employer
63 798
63 798
181 500
-
social contributions
2 412
5 295
7 142
-
health
537
1 181
3 358
-
total
2 949
6 476
10 500
-
Corporate
159 989
121 727
-
-
income
19 999
15 216
-
-
total
19 999
15 216
-
-
Dividends
139 990
106 511
-
-
withholding
23 798
18 106
-
-
total
23 798
18 106
-
-
Income
192 000
192 000
192 000
192 000
Total tax
56 599
52 084
64 630
63 065
After tax
135 401
139 916
127 370
128 935
Living cost
19 209
19 209
19 209
19 209
Free-cash
116 192
120 707
108 161
109 726

Estimated living cost  is ₽19209 per week

₽11512
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1885
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽425
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5388
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Limassol , Cyprus
₽113006
₽100460
₽102025
₽109565
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
-
-
-
192 000
social contributions
-
-
-
13 424
health
-
-
-
4 897
income
-
-
-
44 744
total
-
-
-
63 065
Employee
63 798
63 798
181 500
-
health
635
1 085
3 086
-
social contributions
3 100
5 295
7 142
-
income
6 699
5 906
43 902
-
total
10 434
12 286
54 130
-
Employer
63 798
63 798
181 500
-
social contributions
3 100
5 295
7 142
-
health
691
1 181
3 358
-
total
3 791
6 476
10 500
-
Corporate
150 864
121 727
-
-
income
18 859
15 216
-
-
total
18 859
15 216
-
-
Dividends
132 006
106 511
-
-
withholding
22 441
18 106
-
-
total
22 441
18 106
-
-
Income
192 000
192 000
192 000
192 000
Total tax
55 525
52 084
64 630
63 065
After tax
136 475
139 916
127 370
128 935
Living cost
26 910
26 910
26 910
26 910
Free-cash
109 565
113 006
100 460
102 025

Estimated living cost  is ₽26910 per week

₽18396
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2102
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽452
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.
₽5961
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Brno , Czech Republic
₽112669
₽86292
₽94841
₽105704
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
-
-
-
192 000
social contributions
-
-
-
28 093
health
-
-
-
25 920
solidarity contribution
-
-
-
2 925
income
-
-
-
20 698
total
-
-
-
77 636
Employee
28 710
-
154 081
-
health
3 876
-
20 801
-
social contributions
1 866
-
6 254
-
solidarity contribution
-
-
2 157
-
income
3 445
-
19 054
-
total
9 187
-
48 266
-
Employer
28 710
-
154 081
-
social contributions
7 178
-
24 052
-
health
2 584
-
13 867
-
total
9 762
-
37 919
-
Corporate
153 528
192 000
-
-
income
29 170
36 480
-
-
total
29 170
36 480
-
-
Dividends
124 358
155 520
-
-
withholding
18 654
23 328
-
-
total
18 654
23 328
-
-
Income
192 000
192 000
192 000
192 000
Total tax
66 773
59 808
86 185
77 636
After tax
125 227
132 192
105 815
114 364
Living cost
19 523
19 523
19 523
19 523
Free-cash
105 704
112 669
86 292
94 841

Estimated living cost  is ₽19523 per week

₽13561
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1389
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽384
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.
₽4189
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Prague , Czech Republic
₽108135
₽81758
₽90307
₽99552
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
-
-
-
192 000
social contributions
-
-
-
28 093
health
-
-
-
25 920
solidarity contribution
-
-
-
2 925
income
-
-
-
20 698
total
-
-
-
77 636
Employee
35 378
-
154 081
-
health
4 776
-
20 801
-
social contributions
2 300
-
6 254
-
solidarity contribution
-
-
2 157
-
income
4 245
-
19 054
-
total
11 321
-
48 266
-
Employer
35 378
-
154 081
-
social contributions
8 845
-
24 052
-
health
3 184
-
13 867
-
total
12 029
-
37 919
-
Corporate
144 593
192 000
-
-
income
27 473
36 480
-
-
total
27 473
36 480
-
-
Dividends
117 120
155 520
-
-
withholding
17 568
23 328
-
-
total
17 568
23 328
-
-
Income
192 000
192 000
192 000
192 000
Total tax
68 391
59 808
86 185
77 636
After tax
123 609
132 192
105 815
114 364
Living cost
24 057
24 057
24 057
24 057
Free-cash
99 552
108 135
81 758
90 307

Estimated living cost  is ₽24057 per week

₽17891
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1333
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽416
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.
₽4418
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Copenhagen , Denmark
₽10746
₽10746
₽70546
₽6119
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
-
-
-
192 000
labour market
-
-
-
15 302
municipal
-
-
-
41 345
pensions
-
-
-
721
national
-
-
-
24 021
total
-
-
-
81 389
Employee
169 104
169 104
169 104
-
municipal
36 010
36 010
36 010
-
pensions
240
240
240
-
national
20 659
20 659
20 659
-
labour market
13 509
13 509
13 509
-
total
70 418
70 418
70 418
-
Employer
169 104
169 104
169 104
-
labour market
13 528
13 528
13 528
-
national
20 695
20 695
20 695
-
municipal
36 067
36 067
36 067
-
pensions
481
481
481
-
total
70 771
70 771
70 771
-
Corporate
10 746
-
-
-
income
2 364
-
-
-
total
2 364
-
-
-
Dividends
8 382
-
-
-
withholding
2 263
-
-
-
total
2 263
-
-
-
Income
192 000
192 000
192 000
192 000
Total tax
145 816
141 189
141 189
81 389
After tax
46 184
50 811
50 811
110 611
Living cost
40 065
40 065
40 065
40 065
Free-cash
6 119
10 746
10 746
70 546

Estimated living cost  is ₽40065 per week

₽27421
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3544
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽616
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.
₽8484
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Tallinn , Estonia
₽133561
₽90625
₽82873
₽128405
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
-
-
-
192 000
health
-
-
-
24 960
pensions
-
-
-
38 399
income
-
-
-
25 728
total
-
-
-
89 087
Employee
23 536
-
143 497
-
pensions
471
-
2 870
-
unemployment
376
-
2 296
-
income
2 650
-
27 666
-
total
3 497
-
32 832
-
Employer
23 536
-
143 497
-
pensions
4 708
-
28 701
-
unemployment
189
-
1 148
-
health
3 059
-
18 654
-
total
7 956
-
48 503
-
Corporate
160 508
192 000
-
-
income
32 102
38 399
-
-
total
32 102
38 399
-
-
Dividends
128 406
153 601
-
-
total
-
-
-
-
Income
192 000
192 000
192 000
192 000
Total tax
43 555
38 399
81 335
89 087
After tax
148 445
153 601
110 665
102 913
Living cost
20 040
20 040
20 040
20 040
Free-cash
128 405
133 561
90 625
82 873

Estimated living cost  is ₽20040 per week

₽13745
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1193
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽403
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.
₽4698
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Helsinki , Finland
₽85609
₽63330
₽85323
₽88173
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

-
-
-
192 000
health
-
-
-
2 610
municipal
-
-
-
34 090
national
-
-
-
38 124
total
-
-
-
74 824
Employee
43 651
-
161 520
-
health
326
-
2 141
-
municipal
7 150
-
26 289
-
pensions
2 946
-
10 903
-
national
721
-
24 581
-
unemployment
655
-
2 423
-
total
11 798
-
66 337
-
Employer
43 651
-
161 520
-
accident
44
-
162
-
unemployment
283
-
1 050
-
health
335
-
1 244
-
pensions
7 573
-
28 024
-
total
8 235
-
30 480
-
Corporate
140 113
192 000
-
-
income
28 022
38 399
-
-
total
28 022
38 399
-
-
Dividends

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

84 068
115 200
-
-
municipal
15 132
20 736
-
-
national
8 787
15 403
-
-
total
23 919
36 139
-
-
Income
192 000
192 000
192 000
192 000
Total tax
71 974
74 538
96 817
74 824
After tax
120 026
117 462
95 183
117 176
Living cost
31 853
31 853
31 853
31 853
Free-cash
88 173
85 609
63 330
85 323

Estimated living cost  is ₽31853 per week

₽20806
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3064
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽507
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.
₽7477
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Marseille , France
₽71195
₽73067
₽79028
₽75804
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
-
-
-
192 000
social contributions
-
-
-
5 471
health
-
-
-
9 551
pensions
-
-
-
29 865
other
-
-
-
5 951
income
-
-
-
36 561
surtax
-
-
-
-
total
-
-
-
87 399
Employee
31 696
-
146 215
-
income
1 634
-
32 260
-
social contributions
904
-
4 166
-
pensions
3 585
-
11 152
-
surtax
-
-
-
-
total
6 123
-
47 578
-
Employer
31 696
-
146 215
-
pensions
5 208
-
18 600
-
social contributions
94
-
439
-
unemployment
1 283
-
5 922
-
health
2 218
-
14 697
-
other
1 094
-
6 124
-
total
9 897
-
45 782
-
Corporate
150 405
192 000
-
-
surtax
-
-
-
-
income
42 114
53 760
-
-
total
42 114
53 760
-
-
Dividends
108 291
138 240
-
-
surtax
-
-
-
-
withholding
13 862
17 695
-
-
social contributions
18 627
23 777
-
-
total
32 489
41 472
-
-
Income
192 000
192 000
192 000
192 000
Total tax
90 623
95 232
93 360
87 399
After tax
101 377
96 768
98 640
104 601
Living cost
25 573
25 573
25 573
25 573
Free-cash
75 804
71 195
73 067
79 028

Estimated living cost  is ₽25573 per week

₽14831
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2598
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽485
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7660
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Nice , France
₽68382
₽70254
₽76215
₽73286
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
-
-
-
192 000
social contributions
-
-
-
5 471
health
-
-
-
9 551
pensions
-
-
-
29 865
other
-
-
-
5 951
income
-
-
-
36 561
surtax
-
-
-
-
total
-
-
-
87 399
Employee
35 509
-
146 215
-
income
2 096
-
32 260
-
social contributions
1 012
-
4 166
-
pensions
4 015
-
11 152
-
surtax
-
-
-
-
total
7 123
-
47 578
-
Employer
35 509
-
146 215
-
pensions
5 833
-
18 600
-
social contributions
107
-
439
-
unemployment
1 437
-
5 922
-
health
2 486
-
14 697
-
other
1 225
-
6 124
-
total
11 088
-
45 782
-
Corporate
145 402
192 000
-
-
surtax
-
-
-
-
income
40 712
53 760
-
-
total
40 712
53 760
-
-
Dividends
104 690
138 240
-
-
surtax
-
-
-
-
withholding
13 400
17 695
-
-
social contributions
18 005
23 777
-
-
total
31 405
41 472
-
-
Income
192 000
192 000
192 000
192 000
Total tax
90 328
95 232
93 360
87 399
After tax
101 672
96 768
98 640
104 601
Living cost
28 386
28 386
28 386
28 386
Free-cash
73 286
68 382
70 254
76 215

Estimated living cost  is ₽28386 per week

₽17898
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.
₽483
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7698
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Paris , France
₽56696
₽58568
₽64529
₽62400
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
-
-
-
192 000
social contributions
-
-
-
5 471
health
-
-
-
9 551
pensions
-
-
-
29 865
other
-
-
-
5 951
income
-
-
-
36 561
surtax
-
-
-
-
total
-
-
-
87 399
Employee
51 964
-
146 215
-
income
4 534
-
32 260
-
social contributions
1 480
-
4 166
-
pensions
5 877
-
11 152
-
surtax
-
-
-
-
total
11 891
-
47 578
-
Employer
51 964
-
146 215
-
pensions
8 538
-
18 600
-
social contributions
156
-
439
-
unemployment
2 105
-
5 922
-
health
3 637
-
14 697
-
other
1 793
-
6 124
-
total
16 229
-
45 782
-
Corporate
123 807
192 000
-
-
surtax
-
-
-
-
income
34 666
53 760
-
-
total
34 666
53 760
-
-
Dividends
89 140
138 240
-
-
surtax
-
-
-
-
withholding
11 410
17 695
-
-
social contributions
15 332
23 777
-
-
total
26 742
41 472
-
-
Income
192 000
192 000
192 000
192 000
Total tax
89 528
95 232
93 360
87 399
After tax
102 472
96 768
98 640
104 601
Living cost
40 072
40 072
40 072
40 072
Free-cash
62 400
56 696
58 568
64 529

Estimated living cost  is ₽40072 per week

₽27120
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3278
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽549
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.
₽9124
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Batumi , Georgia
₽176543
₽147743
₽184223
₽175445
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%.

-
-
-
192 000
microenterprise

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

-
-
-
1 920
total
-
-
-
1 920
Employee
7 321
-
192 000
-
income
1 464
-
38 400
-
total
1 464
-
38 400
-
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%.

184 679
192 000
-
-
total
-
-
-
-
Dividends
184 679
192 000
-
-
withholding
9 234
9 600
-
-
total
9 234
9 600
-
-
Income
192 000
192 000
192 000
192 000
Total tax
10 698
9 600
38 400
1 920
After tax
181 302
182 400
153 600
190 080
Living cost
5 857
5 857
5 857
5 857
Free-cash
175 445
176 543
147 743
184 223

Estimated living cost  is ₽5857 per week

₽3630
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽487
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽161
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.
₽1579
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Tbilisi , Georgia
₽173273
₽144473
₽180953
₽171562
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%.

-
-
-
192 000
microenterprise

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

-
-
-
1 920
total
-
-
-
1 920
Employee
11 409
-
192 000
-
income
2 282
-
38 400
-
total
2 282
-
38 400
-
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%.

180 591
192 000
-
-
total
-
-
-
-
Dividends
180 591
192 000
-
-
withholding
9 029
9 600
-
-
total
9 029
9 600
-
-
Income
192 000
192 000
192 000
192 000
Total tax
11 311
9 600
38 400
1 920
After tax
180 689
182 400
153 600
190 080
Living cost
9 127
9 127
9 127
9 127
Free-cash
171 562
173 273
144 473
180 953

Estimated living cost  is ₽9127 per week

₽6176
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽383
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽306
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.
₽2261
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Berlin , Germany
₽66708
₽86322
₽64305
₽77560
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.

-
-
-
192 000
health

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

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

-
-
-
5 668
trade
-
-
-
22 017
income

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

-
-
-
64 435
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.

-
-
-
3 544
total
-
-
-
95 664
Employee

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

41 281
-
192 000
-
health

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

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

5 668
-
5 668
-
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.

187
-
3 544
-
income

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

3 395
-
64 435
-
total
9 250
-
73 647
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
150 719
192 000
-
-
trade
21 628
27 551
-
-
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.

1 244
1 584
-
-
chamber of commerce
346
408
-
-
income
22 608
28 800
-
-
total
45 826
58 343
-
-
Dividends
104 893
133 657
-
-
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.

1 425
1 820
-
-
withholding
25 908
33 098
-
-
total
27 333
34 918
-
-
Income
192 000
192 000
192 000
192 000
Total tax
82 409
93 261
73 647
95 664
After tax
109 591
98 739
118 353
96 336
Living cost
32 031
32 031
32 031
32 031
Free-cash
77 560
66 708
86 322
64 305

Estimated living cost  is ₽32031 per week

₽22096
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3446
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽464
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.
₽6024
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Dresden , Germany
₽71632
₽93223
₽69058
₽80809
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.

-
-
-
192 000
health

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

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

-
-
-
5 668
trade
-
-
-
24 165
income

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

-
-
-
64 435
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.

-
-
-
3 544
total
-
-
-
97 812
Employee

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

31 733
-
192 000
-
health

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

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

5 668
-
5 668
-
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.

49
-
3 544
-
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.

886
-
64 435
-
total
6 603
-
73 647
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
160 267
192 000
-
-
trade
25 242
30 241
-
-
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.

1 323
1 584
-
-
chamber of commerce
356
401
-
-
income
24 040
28 800
-
-
total
50 961
61 026
-
-
Dividends
109 306
130 974
-
-
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.

1 486
1 784
-
-
withholding
27 011
32 428
-
-
total
28 497
34 212
-
-
Income
192 000
192 000
192 000
192 000
Total tax
86 061
95 238
73 647
97 812
After tax
105 939
96 762
118 353
94 188
Living cost
25 130
25 130
25 130
25 130
Free-cash
80 809
71 632
93 223
69 058

Estimated living cost  is ₽25130 per week

₽15808
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2930
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.
₽5923
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Hamburg , Germany
₽63182
₽85760
₽60521
₽74839
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.

-
-
-
192 000
health

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

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

-
-
-
5 668
trade
-
-
-
25 239
income

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

-
-
-
64 435
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.

-
-
-
3 544
total
-
-
-
98 886
Employee

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

42 074
-
192 000
-
health

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

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

5 668
-
5 668
-
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.

198
-
3 544
-
income

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

3 615
-
64 435
-
total
9 481
-
73 647
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
149 926
192 000
-
-
trade
24 662
31 584
-
-
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.

1 238
1 584
-
-
chamber of commerce
339
398
-
-
income
22 490
28 800
-
-
total
48 729
62 366
-
-
Dividends
101 198
129 634
-
-
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.

1 375
1 765
-
-
withholding
24 983
32 094
-
-
total
26 358
33 859
-
-
Income
192 000
192 000
192 000
192 000
Total tax
84 568
96 225
73 647
98 886
After tax
107 432
95 775
118 353
93 114
Living cost
32 593
32 593
32 593
32 593
Free-cash
74 839
63 182
85 760
60 521

Estimated living cost  is ₽32593 per week

₽21798
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3437
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽487
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.
₽6871
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Munich , Germany
₽56780
₽80345
₽54033
₽70233
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.

-
-
-
192 000
health

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

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

-
-
-
5 668
trade
-
-
-
26 312
income

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

-
-
-
64 435
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.

-
-
-
3 544
total
-
-
-
99 959
Employee

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

49 862
-
192 000
-
health

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

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

5 668
-
5 668
-
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.

323
-
3 544
-
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.

5 863
-
64 435
-
total
11 854
-
73 647
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
142 138
192 000
-
-
trade
24 377
32 928
-
-
surtax

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

1 173
1 584
-
-
chamber of commerce
326
397
-
-
income
21 321
28 800
-
-
total
47 197
63 709
-
-
Dividends
94 941
128 291
-
-
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.

1 288
1 746
-
-
withholding
23 420
31 757
-
-
total
24 708
33 503
-
-
Income
192 000
192 000
192 000
192 000
Total tax
83 759
97 212
73 647
99 959
After tax
108 241
94 788
118 353
92 041
Living cost
38 008
38 008
38 008
38 008
Free-cash
70 233
56 780
80 345
54 033

Estimated living cost  is ₽38008 per week

₽27759
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3040
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.
₽6715
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Athens , Greece
₽102133
₽66542
₽71617
₽99495
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
-
-
-
192 000
unemployment
-
-
-
189
health
-
-
-
7 861
pensions
-
-
-
22 146
other
-
-
-
-
income
-
-
-
61 161
surtax
-
-
-
10 391
total
-
-
-
101 748
Employee
27 940
-
168 692
-
health
713
-
2 823
-
pensions
1 864
-
7 386
-
surtax
99
-
9 400
-
other
-
-
-
-
unemployment
1 944
-
7 707
-
income
4 684
-
56 199
-
total
9 304
-
83 515
-
Employer
27 940
-
168 692
-
pensions
3 725
-
14 761
-
unemployment
886
-
3 509
-
health
1 271
-
5 038
-
other
-
-
-
-
total
5 882
-
23 308
-
Corporate
158 177
192 000
-
-
income
41 126
49 920
-
-
total
41 126
49 920
-
-
Dividends
117 051
142 080
-
-
withholding
17 558
21 312
-
-
total
17 558
21 312
-
-
Income
192 000
192 000
192 000
192 000
Total tax
73 870
71 232
106 823
101 748
After tax
118 130
120 768
85 177
90 252
Living cost
18 635
18 635
18 635
18 635
Free-cash
99 495
102 133
66 542
71 617

Estimated living cost  is ₽18635 per week

₽11251
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1620
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽433
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5333
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Thessaloniki , Greece
₽102460
₽66869
₽71944
₽99876
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
-
-
-
192 000
unemployment
-
-
-
189
health
-
-
-
7 861
pensions
-
-
-
22 146
other
-
-
-
-
income
-
-
-
61 161
surtax
-
-
-
10 391
total
-
-
-
101 748
Employee
27 437
-
168 692
-
health
701
-
2 823
-
pensions
1 830
-
7 386
-
surtax
90
-
9 400
-
other
-
-
-
-
unemployment
1 910
-
7 707
-
income
4 599
-
56 199
-
total
9 130
-
83 515
-
Employer
27 437
-
168 692
-
pensions
3 657
-
14 761
-
unemployment
869
-
3 509
-
health
1 249
-
5 038
-
other
-
-
-
-
total
5 775
-
23 308
-
Corporate
158 788
192 000
-
-
income
41 285
49 920
-
-
total
41 285
49 920
-
-
Dividends
117 503
142 080
-
-
withholding
17 626
21 312
-
-
total
17 626
21 312
-
-
Income
192 000
192 000
192 000
192 000
Total tax
73 816
71 232
106 823
101 748
After tax
118 184
120 768
85 177
90 252
Living cost
18 308
18 308
18 308
18 308
Free-cash
99 876
102 460
66 869
71 944

Estimated living cost  is ₽18308 per week

₽11194
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1689
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽422
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5002
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Budapest , Hungary
₽91511
₽95030
₽116735
₽91850
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
-
-
-
192 000
unemployment
-
-
-
2 880
health
-
-
-
13 440
pensions
-
-
-
19 200
income
-
-
-
23 472
total
-
-
-
58 992
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.

23 491
9 349
160 669
-
health
1 644
654
11 247
-
pensions
2 349
935
16 067
-
unemployment
352
140
2 410
-
income
2 872
1 143
19 642
-
total
7 217
2 872
49 366
-
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.

23 491
9 349
160 669
-
pensions
4 581
1 823
31 331
-
total
4 581
1 823
31 331
-
Corporate
163 929
180 828
-
-
income
14 754
16 275
-
-
total
14 754
16 275
-
-
Dividends
149 175
164 553
-
-
withholding
28 343
31 265
-
-
social contributions
28 982
31 981
-
-
total
57 325
63 246
-
-
Income
192 000
192 000
192 000
192 000
Total tax
83 877
84 216
80 697
58 992
After tax
108 123
107 784
111 303
133 008
Living cost
16 273
16 273
16 273
16 273
Free-cash
91 850
91 511
95 030
116 735

Estimated living cost  is ₽16273 per week

₽11105
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1331
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽325
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.
₽3512
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Reykjavik , Iceland
₽77925
₽68078
₽67047
₽77228
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
-
-
-
192 000
social contributions
-
-
-
2 064
municipal
-
-
-
21 363
pensions
-
-
-
23 040
national
-
-
-
36 603
total
-
-
-
83 070
Employee
64 927
-
165 982
-
municipal
8 020
-
22 106
-
pensions
2 597
-
6 639
-
national
12 427
-
38 231
-
total
23 044
-
66 976
-
Employer
64 927
-
165 982
-
social contributions
698
-
1 784
-
pensions
5 194
-
13 279
-
total
5 892
-
15 063
-
Corporate
116 896
192 000
-
-
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%.

23 379
38 400
-
-
total
23 379
38 400
-
-
Dividends
93 517
153 600
-
-
withholding
20 574
33 792
-
-
total
20 574
33 792
-
-
Income
192 000
192 000
192 000
192 000
Total tax
72 889
72 192
82 039
83 070
After tax
119 111
119 808
109 961
108 930
Living cost
41 883
41 883
41 883
41 883
Free-cash
77 228
77 925
68 078
67 047

Estimated living cost  is ₽41883 per week

₽28468
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3893
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽627
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.
₽8895
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Dublin , Ireland
₽87139
₽48555
₽48555
₽88970
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
-
-
-
192 000
social contributions
-
-
-
33 096
income
-
-
-
63 087
total
-
-
-
96 183
Employee
64 899
-
192 000
-
social contributions
5 392
-
33 096
-
income
12 246
-
63 087
-
total
17 638
-
96 183
-
Employer
64 899
-
192 000
-
total
-
-
-
-
Corporate
127 101
192 000
-
-
income
15 888
23 999
-
-
total
15 888
23 999
-
-
Dividends
111 213
168 001
-
-
withholding
22 242
33 600
-
-
total
22 242
33 600
-
-
Income
192 000
192 000
192 000
192 000
Total tax
55 768
57 599
96 183
96 183
After tax
136 232
134 401
95 817
95 817
Living cost
47 262
47 262
47 262
47 262
Free-cash
88 970
87 139
48 555
48 555

Estimated living cost  is ₽47262 per week

₽35956
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3851
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽452
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.
₽7003
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Milan , Italy
₽67431
₽50825
₽57859
₽63099
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
-
-
-
192 000
regional
-
-
-
2 453
social contributions
-
-
-
41 525
municipal
-
-
-
1 204
national
-
-
-
53 950
total
-
-
-
99 132
Employee
73 736
-
192 000
-
regional
696
-
2 228
-
municipal
390
-
1 101
-
social contributions
24 864
-
54 440
-
national
12 777
-
48 397
-
total
38 727
-
106 166
-
Employer
73 736
-
192 000
-
total
-
-
-
-
Corporate
118 264
192 000
-
-
nationa
28 383
46 080
-
-
municipal
4 612
7 488
-
-
total
32 995
53 568
-
-
Dividends
85 270
138 432
-
-
withholding
22 170
35 992
-
-
total
22 170
35 992
-
-
Income
192 000
192 000
192 000
192 000
Total tax
93 892
89 560
106 166
99 132
After tax
98 108
102 440
85 834
92 868
Living cost
35 009
35 009
35 009
35 009
Free-cash
63 099
67 431
50 825
57 859

Estimated living cost  is ₽35009 per week

₽24404
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2296
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽537
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7772
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Naples , Italy
₽78569
₽62920
₽69916
₽76727
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
-
-
-
192 000
regional
-
-
-
3 055
social contributions
-
-
-
41 525
municipal
-
-
-
1 204
national
-
-
-
53 950
total
-
-
-
99 734
Employee
46 023
-
192 000
-
regional
620
-
2 792
-
municipal
244
-
1 101
-
social contributions
15 519
-
54 440
-
national
7 291
-
48 397
-
total
23 674
-
106 730
-
Employer
46 023
-
192 000
-
total
-
-
-
-
Corporate
145 977
192 000
-