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
₽ 198000
per

Your estimated
City
free-cash

Andorra , Andorra
₽153358
₽124434
₽119173
₽150582
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
-
-
-
198 000
social contributions
-
-
-
43 560
income
-
-
-
10 425
total
-
-
-
53 985
Employee
26 569
-
171 428
-
social contributions
1 727
-
11 143
-
income
-
-
11 010
-
total
1 727
-
22 153
-
Employer
26 569
-
171 428
-
social contributions
4 118
-
26 571
-
total
4 118
-
26 571
-
Corporate
167 312
198 000
-
-
income
16 731
19 800
-
-
total
16 731
19 800
-
-
Dividends
150 582
178 200
-
-
total
-
-
-
-
Income
198 000
198 000
198 000
198 000
Total tax
22 576
19 800
48 724
53 985
After tax
175 424
178 200
149 276
144 015
Living cost
24 842
24 842
24 842
24 842
Free-cash
150 582
153 358
124 434
119 173

Estimated living cost  is ₽24842 per week

₽16063
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1873
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽467
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.
₽6440
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
₽82777
₽25326
₽75033
₽82365
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
-
-
-
198 000
chamber of commerce
-
-
-
792
unemployment
-
-
-
5 069
health
-
-
-
7 385
pensions
-
-
-
17 862
income
-
-
-
65 493
surtax
-
-
-
-
total
-
-
-
96 601
Employee
36 126
32 935
165 203
-
health
1 397
1 275
3 736
-
pensions
3 700
3 372
9 887
-
other
361
329
966
-
unemployment
1 084
988
2 897
-
income
3 218
2 429
55 509
-
total
9 760
8 393
72 995
-
Employer
36 126
32 935
165 203
-
pensions
4 534
4 134
12 117
-
accident
469
428
1 255
-
unemployment
1 084
988
2 897
-
surtax
-
-
-
-
payroll
1 084
988
4 956
-
chamber of commerce
144
132
660
-
health
1 366
1 245
3 649
-
other
1 716
1 564
7 263
-
total
10 397
9 479
32 797
-
Corporate
151 478
155 586
162 067
-
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.

37 869
38 896
40 516
-
total
37 869
38 896
40 516
-
Dividends
113 609
116 690
-
-
withholding
31 243
32 089
-
-
total
31 243
32 089
-
-
Income
198 000
198 000
198 000
198 000
Total tax
89 269
88 857
146 308
96 601
After tax
108 731
109 143
51 692
101 399
Living cost
26 366
26 366
26 366
26 366
Free-cash
82 365
82 777
25 326
75 033

Estimated living cost  is ₽26366 per week

₽15817
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2693
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽470
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.
₽7387
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
₽79932
₽22532
₽72116
₽78656
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
-
-
-
198 000
chamber of commerce
-
-
-
792
unemployment
-
-
-
5 069
health
-
-
-
7 385
pensions
-
-
-
17 862
income
-
-
-
65 493
surtax
-
-
-
163
total
-
-
-
96 764
Employee
41 302
32 935
165 051
-
health
1 598
1 275
3 736
-
pensions
4 230
3 372
9 887
-
other
412
329
966
-
unemployment
1 239
988
2 897
-
income
4 702
2 429
55 434
-
total
12 181
8 393
72 920
-
Employer
41 302
32 935
165 051
-
pensions
5 183
4 134
12 117
-
accident
536
428
1 255
-
unemployment
1 239
988
2 897
-
surtax
163
163
163
-
payroll
1 239
988
4 951
-
chamber of commerce
165
132
660
-
health
1 560
1 245
3 649
-
other
1 962
1 564
7 257
-
total
12 047
9 642
32 949
-
Corporate
144 650
155 423
161 914
-
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.

36 162
38 855
40 478
-
total
36 162
38 855
40 478
-
Dividends
108 488
116 568
-
-
withholding
29 834
32 057
-
-
total
29 834
32 057
-
-
Income
198 000
198 000
198 000
198 000
Total tax
90 224
88 947
146 347
96 764
After tax
107 776
109 053
51 653
101 236
Living cost
29 121
29 121
29 121
29 121
Free-cash
78 656
79 932
22 532
72 116

Estimated living cost  is ₽29121 per week

₽19422
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2484
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽478
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.
₽6736
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
₽77848
₽36650
₽56046
₽68100
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
-
-
-
198 000
social contributions
-
-
-
20 604
communal

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

-
-
-
10 644
national
-
-
-
80 573
total
-
-
-
111 821
Employee

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

59 116
-
153 358
-
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.

2 777
-
7 208
-
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.

4 434
-
11 502
-
communal

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

3 083
-
7 998
-
national
18 175
-
58 531
-
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.

514
-
1 335
-
total
28 983
-
86 574
-
Employer

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

59 116
-
153 358
-
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.

768
-
1 993
-
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.

863
-
2 240
-
surtax
6 703
-
17 390
-
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.

3 635
-
9 432
-
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.

5 238
-
13 588
-
total
17 207
-
44 643
-
Corporate
121 677
198 000
-
-
surtax
486
866
-
-
income
24 336
43 305
-
-
total
24 822
44 171
-
-
Dividends
96 855
153 830
-
-
withholding

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

28 755
45 848
-
-
total
28 755
45 848
-
-
Income
198 000
198 000
198 000
198 000
Total tax
99 767
90 019
131 217
111 821
After tax
98 233
107 981
66 783
86 179
Living cost
30 133
30 133
30 133
30 133
Free-cash
68 100
77 848
36 650
56 046

Estimated living cost  is ₽30133 per week

₽19410
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2635
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.
₽7617
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
₽155053
₽154673
₽146345
₽150011
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
-
-
-
198 000
unemployment
-
-
-
116
health
-
-
-
3 324
pensions

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

-
-
-
4 278
income
-
-
-
29 700
total
-
-
-
37 418
Employee
18 851
-
192 328
-
accident

We are using the highest rate at 1.1%.

207
-
318
-
health
867
-
1 330
-
pensions

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

1 655
-
2 538
-
income
1 885
-
19 233
-
total
4 614
-
23 419
-
Employer
18 851
-
192 328
-
accident

We are using the highest rate at 1.1%.

207
-
318
-
unemployment
113
-
173
-
health
1 301
-
1 995
-
pensions

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

2 077
-
3 185
-
total
3 698
-
5 671
-
Corporate
175 450
198 000
-
-
income
17 545
19 800
-
-
total
17 545
19 800
-
-
Dividends
157 905
178 200
-
-
withholding
7 895
8 910
-
-
total
7 895
8 910
-
-
Income
198 000
198 000
198 000
198 000
Total tax
33 752
28 710
29 090
37 418
After tax
164 248
169 290
168 910
160 582
Living cost
14 237
14 237
14 237
14 237
Free-cash
150 011
155 053
154 673
146 345

Estimated living cost  is ₽14237 per week

₽9416
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽815
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.
₽3666
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
₽158439
₽158059
₽149731
₽154593
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
-
-
-
198 000
unemployment
-
-
-
116
health
-
-
-
3 324
pensions

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

-
-
-
4 278
income
-
-
-
29 700
total
-
-
-
37 418
Employee
14 368
-
192 328
-
accident

We are using the highest rate at 1.1%.

158
-
318
-
health
661
-
1 330
-
pensions

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

1 262
-
2 538
-
income
1 437
-
19 233
-
total
3 518
-
23 419
-
Employer
14 368
-
192 328
-
accident

We are using the highest rate at 1.1%.

158
-
318
-
unemployment
86
-
173
-
health
992
-
1 995
-
pensions

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

1 584
-
3 185
-
total
2 820
-
5 671
-
Corporate
180 813
198 000
-
-
income
18 081
19 800
-
-
total
18 081
19 800
-
-
Dividends
162 732
178 200
-
-
withholding
8 137
8 910
-
-
total
8 137
8 910
-
-
Income
198 000
198 000
198 000
198 000
Total tax
32 556
28 710
29 090
37 418
After tax
165 444
169 290
168 910
160 582
Living cost
10 851
10 851
10 851
10 851
Free-cash
154 593
158 439
158 059
149 731

Estimated living cost  is ₽10851 per week

₽6335
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽775
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽287
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.
₽3454
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
₽125139
₽111973
₽113574
₽120640
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
-
-
-
198 000
social contributions
-
-
-
13 372
health
-
-
-
5 048
income
-
-
-
46 872
total
-
-
-
65 292
Employee
63 549
63 549
187 419
-
health
492
1 081
3 187
-
social contributions
2 403
5 274
7 114
-
income
6 919
5 883
46 010
-
total
9 814
12 238
56 311
-
Employer
63 549
63 549
187 419
-
social contributions
2 403
5 274
7 114
-
health
535
1 176
3 468
-
total
2 938
6 450
10 582
-
Corporate
166 114
128 000
-
-
income
20 765
16 000
-
-
total
20 765
16 000
-
-
Dividends
145 349
112 000
-
-
withholding
24 709
19 039
-
-
total
24 709
19 039
-
-
Income
198 000
198 000
198 000
198 000
Total tax
58 226
53 727
66 893
65 292
After tax
139 774
144 273
131 107
132 708
Living cost
19 134
19 134
19 134
19 134
Free-cash
120 640
125 139
111 973
113 574

Estimated living cost  is ₽19134 per week

₽11468
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1877
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽423
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.
₽5367
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
₽117467
₽104301
₽105902
₽114040
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
-
-
-
198 000
social contributions
-
-
-
13 372
health
-
-
-
5 048
income
-
-
-
46 872
total
-
-
-
65 292
Employee
63 549
63 549
187 419
-
health
632
1 081
3 187
-
social contributions
3 088
5 274
7 114
-
income
6 673
5 883
46 010
-
total
10 393
12 238
56 311
-
Employer
63 549
63 549
187 419
-
social contributions
3 088
5 274
7 114
-
health
688
1 176
3 468
-
total
3 776
6 450
10 582
-
Corporate
157 025
128 000
-
-
income
19 628
16 000
-
-
total
19 628
16 000
-
-
Dividends
137 397
112 000
-
-
withholding
23 357
19 039
-
-
total
23 357
19 039
-
-
Income
198 000
198 000
198 000
198 000
Total tax
57 154
53 727
66 893
65 292
After tax
140 846
144 273
131 107
132 708
Living cost
26 806
26 806
26 806
26 806
Free-cash
114 040
117 467
104 301
105 902

Estimated living cost  is ₽26806 per week

₽18324
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2094
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽450
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.
₽5938
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
₽116899
₽90170
₽99065
₽109970
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
-
-
-
198 000
social contributions
-
-
-
27 951
health
-
-
-
26 730
solidarity contribution
-
-
-
3 332
income
-
-
-
21 498
total
-
-
-
79 511
Employee
28 565
-
159 697
-
health
3 856
-
21 559
-
social contributions
1 857
-
6 222
-
solidarity contribution
-
-
2 534
-
income
3 428
-
19 787
-
total
9 141
-
50 102
-
Employer
28 565
-
159 697
-
social contributions
7 141
-
23 931
-
health
2 571
-
14 373
-
total
9 712
-
38 304
-
Corporate
159 722
198 000
-
-
income
30 347
37 620
-
-
total
30 347
37 620
-
-
Dividends
129 375
160 380
-
-
withholding
19 406
24 057
-
-
total
19 406
24 057
-
-
Income
198 000
198 000
198 000
198 000
Total tax
68 606
61 677
88 406
79 511
After tax
129 394
136 323
109 594
118 489
Living cost
19 424
19 424
19 424
19 424
Free-cash
109 970
116 899
90 170
99 065

Estimated living cost  is ₽19424 per week

₽13492
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1382
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽382
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4168
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
₽112387
₽85658
₽94553
₽103848
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
-
-
-
198 000
social contributions
-
-
-
27 951
health
-
-
-
26 730
solidarity contribution
-
-
-
3 332
income
-
-
-
21 498
total
-
-
-
79 511
Employee
35 200
-
159 697
-
health
4 752
-
21 559
-
social contributions
2 288
-
6 222
-
solidarity contribution
-
-
2 534
-
income
4 224
-
19 787
-
total
11 264
-
50 102
-
Employer
35 200
-
159 697
-
social contributions
8 800
-
23 931
-
health
3 168
-
14 373
-
total
11 968
-
38 304
-
Corporate
150 832
198 000
-
-
income
28 658
37 620
-
-
total
28 658
37 620
-
-
Dividends
122 174
160 380
-
-
withholding
18 326
24 057
-
-
total
18 326
24 057
-
-
Income
198 000
198 000
198 000
198 000
Total tax
70 216
61 677
88 406
79 511
After tax
127 784
136 323
109 594
118 489
Living cost
23 936
23 936
23 936
23 936
Free-cash
103 848
112 387
85 658
94 553

Estimated living cost  is ₽23936 per week

₽17800
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1326
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽414
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.
₽4396
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
₽17409
₽17409
₽73854
₽9584
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
-
-
-
198 000
labour market
-
-
-
15 782
municipal
-
-
-
42 789
pensions
-
-
-
718
national
-
-
-
24 939
total
-
-
-
84 228
Employee
168 486
168 486
168 486
-
municipal
35 878
35 878
35 878
-
pensions
239
239
239
-
national
20 584
20 584
20 584
-
labour market
13 460
13 460
13 460
-
total
70 161
70 161
70 161
-
Employer
168 486
168 486
168 486
-
labour market
13 479
13 479
13 479
-
national
20 619
20 619
20 619
-
municipal
35 935
35 935
35 935
-
pensions
479
479
479
-
total
70 512
70 512
70 512
-
Corporate
17 408
-
-
-
income
3 830
-
-
-
total
3 830
-
-
-
Dividends
13 578
-
-
-
withholding
3 995
-
-
-
total
3 995
-
-
-
Income
198 000
198 000
198 000
198 000
Total tax
148 498
140 673
140 673
84 228
After tax
49 502
57 327
57 327
113 772
Living cost
39 918
39 918
39 918
39 918
Free-cash
9 584
17 409
17 409
73 854

Estimated living cost  is ₽39918 per week

₽27321
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3531
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽614
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.
₽8453
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
₽138438
₽94163
₽86166
₽133304
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
-
-
-
198 000
health
-
-
-
25 739
pensions
-
-
-
39 600
income
-
-
-
26 533
total
-
-
-
91 872
Employee
23 445
-
147 983
-
pensions
469
-
2 959
-
unemployment
375
-
2 368
-
income
2 639
-
28 531
-
total
3 483
-
33 858
-
Employer
23 445
-
147 983
-
pensions
4 689
-
29 596
-
unemployment
188
-
1 184
-
health
3 047
-
19 237
-
total
7 924
-
50 017
-
Corporate
166 631
198 000
-
-
income
33 327
39 600
-
-
total
33 327
39 600
-
-
Dividends
133 304
158 400
-
-
total
-
-
-
-
Income
198 000
198 000
198 000
198 000
Total tax
44 734
39 600
83 875
91 872
After tax
153 266
158 400
114 125
106 128
Living cost
19 962
19 962
19 962
19 962
Free-cash
133 304
138 438
94 163
86 166

Estimated living cost  is ₽19962 per week

₽13691
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1189
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽401
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.
₽4680
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
₽89085
₽65683
₽88361
₽91639
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

-
-
-
198 000
health
-
-
-
2 704
municipal
-
-
-
35 154
national
-
-
-
40 052
total
-
-
-
77 910
Employee
43 481
-
166 569
-
health
325
-
2 221
-
municipal
7 122
-
27 110
-
pensions
2 934
-
11 243
-
national
718
-
26 086
-
unemployment
652
-
2 498
-
total
11 751
-
69 158
-
Employer
43 481
-
166 569
-
accident
44
-
166
-
unemployment
282
-
1 082
-
health
334
-
1 283
-
pensions
7 544
-
28 899
-
total
8 204
-
31 430
-
Corporate
146 315
198 000
-
-
income
29 263
39 600
-
-
total
29 263
39 600
-
-
Dividends

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

87 789
118 800
-
-
municipal
15 802
21 384
-
-
national
9 612
16 202
-
-
total
25 414
37 586
-
-
Income
198 000
198 000
198 000
198 000
Total tax
74 632
77 186
100 588
77 910
After tax
123 368
120 814
97 412
120 090
Living cost
31 729
31 729
31 729
31 729
Free-cash
91 639
89 085
65 683
88 361

Estimated living cost  is ₽31729 per week

₽20725
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3052
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽505
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.
₽7448
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
₽74320
₽75263
₽81828
₽78910
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
-
-
-
198 000
social contributions
-
-
-
5 641
health
-
-
-
10 009
pensions
-
-
-
30 308
other
-
-
-
6 138
income
-
-
-
38 602
surtax
-
-
-
-
total
-
-
-
90 698
Employee
31 573
-
150 500
-
income
1 628
-
33 875
-
social contributions
900
-
4 288
-
pensions
3 571
-
11 602
-
surtax
-
-
-
-
total
6 099
-
49 765
-
Employer
31 573
-
150 500
-
pensions
5 188
-
19 327
-
social contributions
94
-
452
-
unemployment
1 278
-
6 094
-
health
2 210
-
15 270
-
other
1 090
-
6 355
-
total
9 860
-
47 498
-
Corporate
156 567
198 000
-
-
surtax
-
-
-
-
income
43 839
55 440
-
-
total
43 839
55 440
-
-
Dividends
112 728
142 560
-
-
surtax
-
-
-
-
withholding
14 429
18 247
-
-
social contributions
19 389
24 519
-
-
total
33 818
42 766
-
-
Income
198 000
198 000
198 000
198 000
Total tax
93 616
98 206
97 263
90 698
After tax
104 384
99 794
100 737
107 302
Living cost
25 474
25 474
25 474
25 474
Free-cash
78 910
74 320
75 263
81 828

Estimated living cost  is ₽25474 per week

₽14774
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2588
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.
₽7630
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
₽71519
₽72462
₽79027
₽76399
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
-
-
-
198 000
social contributions
-
-
-
5 641
health
-
-
-
10 009
pensions
-
-
-
30 308
other
-
-
-
6 138
income
-
-
-
38 602
surtax
-
-
-
-
total
-
-
-
90 698
Employee
35 370
-
150 500
-
income
2 087
-
33 875
-
social contributions
1 008
-
4 288
-
pensions
3 999
-
11 602
-
surtax
-
-
-
-
total
7 094
-
49 765
-
Employer
35 370
-
150 500
-
pensions
5 811
-
19 327
-
social contributions
107
-
452
-
unemployment
1 432
-
6 094
-
health
2 476
-
15 270
-
other
1 220
-
6 355
-
total
11 046
-
47 498
-
Corporate
151 584
198 000
-
-
surtax
-
-
-
-
income
42 444
55 440
-
-
total
42 444
55 440
-
-
Dividends
109 141
142 560
-
-
surtax
-
-
-
-
withholding
13 971
18 247
-
-
social contributions
18 771
24 519
-
-
total
32 742
42 766
-
-
Income
198 000
198 000
198 000
198 000
Total tax
93 326
98 206
97 263
90 698
After tax
104 674
99 794
100 737
107 302
Living cost
28 275
28 275
28 275
28 275
Free-cash
76 399
71 519
72 462
79 027

Estimated living cost  is ₽28275 per week

₽17829
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2299
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽481
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.
₽7668
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
₽59878
₽60821
₽67386
₽65555
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
-
-
-
198 000
social contributions
-
-
-
5 641
health
-
-
-
10 009
pensions
-
-
-
30 308
other
-
-
-
6 138
income
-
-
-
38 602
surtax
-
-
-
-
total
-
-
-
90 698
Employee
51 761
-
150 500
-
income
4 516
-
33 875
-
social contributions
1 474
-
4 288
-
pensions
5 855
-
11 602
-
surtax
-
-
-
-
total
11 845
-
49 765
-
Employer
51 761
-
150 500
-
pensions
8 505
-
19 327
-
social contributions
155
-
452
-
unemployment
2 097
-
6 094
-
health
3 623
-
15 270
-
other
1 786
-
6 355
-
total
16 166
-
47 498
-
Corporate
130 072
198 000
-
-
surtax
-
-
-
-
income
36 420
55 440
-
-
total
36 420
55 440
-
-
Dividends
93 653
142 560
-
-
surtax
-
-
-
-
withholding
11 988
18 247
-
-
social contributions
16 110
24 519
-
-
total
28 098
42 766
-
-
Income
198 000
198 000
198 000
198 000
Total tax
92 529
98 206
97 263
90 698
After tax
105 471
99 794
100 737
107 302
Living cost
39 916
39 916
39 916
39 916
Free-cash
65 555
59 878
60 821
67 386

Estimated living cost  is ₽39916 per week

₽27014
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3265
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽547
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.
₽9088
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
₽182256
₽152556
₽190176
₽181160
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%.

-
-
-
198 000
microenterprise

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

-
-
-
1 980
total
-
-
-
1 980
Employee
7 304
-
198 000
-
income
1 461
-
39 600
-
total
1 461
-
39 600
-
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%.

190 696
198 000
-
-
total
-
-
-
-
Dividends
190 696
198 000
-
-
withholding
9 535
9 900
-
-
total
9 535
9 900
-
-
Income
198 000
198 000
198 000
198 000
Total tax
10 996
9 900
39 600
1 980
After tax
187 004
188 100
158 400
196 020
Living cost
5 844
5 844
5 844
5 844
Free-cash
181 160
182 256
152 556
190 176

Estimated living cost  is ₽5844 per week

₽3621
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽486
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.
₽1576
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
₽178994
₽149294
₽186914
₽177286
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%.

-
-
-
198 000
microenterprise

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

-
-
-
1 980
total
-
-
-
1 980
Employee
11 383
-
198 000
-
income
2 277
-
39 600
-
total
2 277
-
39 600
-
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%.

186 617
198 000
-
-
total
-
-
-
-
Dividends
186 617
198 000
-
-
withholding
9 331
9 900
-
-
total
9 331
9 900
-
-
Income
198 000
198 000
198 000
198 000
Total tax
11 608
9 900
39 600
1 980
After tax
186 392
188 100
158 400
196 020
Living cost
9 106
9 106
9 106
9 106
Free-cash
177 286
178 994
149 294
186 914

Estimated living cost  is ₽9106 per week

₽6162
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽382
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽305
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.
₽2256
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
₽69908
₽89743
₽66844
₽80717
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.

-
-
-
198 000
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.

-
-
-
5 646
trade
-
-
-
22 899
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.

-
-
-
67 018
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.

-
-
-
3 686
total
-
-
-
99 249
Employee

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

41 120
-
198 000
-
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.

5 646
-
5 646
-
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
-
3 686
-
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.

3 381
-
67 018
-
total
9 214
-
76 350
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
156 880
198 000
-
-
trade
22 512
28 413
-
-
surtax

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

1 294
1 634
-
-
chamber of commerce
356
416
-
-
income
23 533
29 699
-
-
total
47 695
60 162
-
-
Dividends
109 185
137 838
-
-
surtax

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

1 484
1 877
-
-
withholding
26 983
34 146
-
-
total
28 467
36 023
-
-
Income
198 000
198 000
198 000
198 000
Total tax
85 376
96 185
76 350
99 249
After tax
112 624
101 815
121 650
98 751
Living cost
31 907
31 907
31 907
31 907
Free-cash
80 717
69 908
89 743
66 844

Estimated living cost  is ₽31907 per week

₽22010
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3433
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.
₽6000
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
₽74747
₽96618
₽71484
₽83887
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.

-
-
-
198 000
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.

-
-
-
5 646
trade
-
-
-
25 134
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.

-
-
-
67 018
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.

-
-
-
3 686
total
-
-
-
101 484
Employee

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

31 610
-
198 000
-
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.

5 646
-
5 646
-
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
-
3 686
-
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.

883
-
67 018
-
total
6 578
-
76 350
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
166 390
198 000
-
-
trade
26 207
31 185
-
-
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.

1 372
1 634
-
-
chamber of commerce
364
409
-
-
income
24 958
29 699
-
-
total
52 901
62 927
-
-
Dividends
113 489
135 073
-
-
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.

1 543
1 840
-
-
withholding
28 059
33 454
-
-
total
29 602
35 294
-
-
Income
198 000
198 000
198 000
198 000
Total tax
89 081
98 221
76 350
101 484
After tax
108 919
99 779
121 650
96 516
Living cost
25 032
25 032
25 032
25 032
Free-cash
83 887
74 747
96 618
71 484

Estimated living cost  is ₽25032 per week

₽15746
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2919
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽467
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.
₽5900
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
₽66294
₽89184
₽62933
₽77905
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.

-
-
-
198 000
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.

-
-
-
5 646
trade
-
-
-
26 251
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.

-
-
-
67 018
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.

-
-
-
3 686
total
-
-
-
102 601
Employee

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

41 910
-
198 000
-
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.

5 646
-
5 646
-
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
-
3 686
-
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.

3 601
-
67 018
-
total
9 445
-
76 350
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
156 090
198 000
-
-
trade
25 677
32 571
-
-
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
1 634
-
-
chamber of commerce
348
408
-
-
income
23 413
29 699
-
-
total
50 726
64 312
-
-
Dividends
105 364
133 688
-
-
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.

1 432
1 821
-
-
withholding
26 026
33 107
-
-
total
27 458
34 928
-
-
Income
198 000
198 000
198 000
198 000
Total tax
87 629
99 240
76 350
102 601
After tax
110 371
98 760
121 650
95 399
Living cost
32 466
32 466
32 466
32 466
Free-cash
77 905
66 294
89 184
62 933

Estimated living cost  is ₽32466 per week

₽21713
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3424
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.
₽6844
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
₽59881
₽83790
₽56423
₽73281
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.

-
-
-
198 000
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.

-
-
-
5 646
trade
-
-
-
27 367
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.

-
-
-
67 018
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.

-
-
-
3 686
total
-
-
-
103 717
Employee

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

49 667
-
198 000
-
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.

5 646
-
5 646
-
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.

322
-
3 686
-
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.

5 840
-
67 018
-
total
11 808
-
76 350
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
148 333
198 000
-
-
trade
25 440
33 957
-
-
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.

1 223
1 634
-
-
chamber of commerce
334
405
-
-
income
22 250
29 699
-
-
total
49 247
65 695
-
-
Dividends
99 086
132 305
-
-
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.

1 346
1 802
-
-
withholding
24 458
32 762
-
-
total
25 804
34 564
-
-
Income
198 000
198 000
198 000
198 000
Total tax
86 859
100 259
76 350
103 717
After tax
111 141
97 741
121 650
94 283
Living cost
37 860
37 860
37 860
37 860
Free-cash
73 281
59 881
83 790
56 423

Estimated living cost  is ₽37860 per week

₽27651
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3028
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽492
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.
₽6689
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
₽105979
₽69387
₽74441
₽103349
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
-
-
-
198 000
unemployment
-
-
-
188
health
-
-
-
7 831
pensions
-
-
-
22 060
other
-
-
-
-
income
-
-
-
63 959
surtax
-
-
-
10 958
total
-
-
-
104 996
Employee
27 832
-
174 783
-
health
710
-
2 812
-
pensions
1 857
-
7 357
-
surtax
99
-
9 970
-
other
-
-
-
-
unemployment
1 937
-
7 677
-
income
4 666
-
59 016
-
total
9 269
-
86 832
-
Employer
27 832
-
174 783
-
pensions
3 711
-
14 703
-
unemployment
883
-
3 496
-
health
1 266
-
5 019
-
other
-
-
-
-
total
5 860
-
23 218
-
Corporate
164 309
198 000
-
-
income
42 721
51 480
-
-
total
42 721
51 480
-
-
Dividends
121 588
146 520
-
-
withholding
18 238
21 978
-
-
total
18 238
21 978
-
-
Income
198 000
198 000
198 000
198 000
Total tax
76 088
73 458
110 050
104 996
After tax
121 912
124 542
87 950
93 004
Living cost
18 563
18 563
18 563
18 563
Free-cash
103 349
105 979
69 387
74 441

Estimated living cost  is ₽18563 per week

₽11207
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1614
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽431
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.
₽5312
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
₽106305
₽69713
₽74767
₽103735
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
-
-
-
198 000
unemployment
-
-
-
188
health
-
-
-
7 831
pensions
-
-
-
22 060
other
-
-
-
-
income
-
-
-
63 959
surtax
-
-
-
10 958
total
-
-
-
104 996
Employee
27 330
-
174 783
-
health
698
-
2 812
-
pensions
1 822
-
7 357
-
surtax
89
-
9 970
-
other
-
-
-
-
unemployment
1 902
-
7 677
-
income
4 581
-
59 016
-
total
9 092
-
86 832
-
Employer
27 330
-
174 783
-
pensions
3 643
-
14 703
-
unemployment
866
-
3 496
-
health
1 244
-
5 019
-
other
-
-
-
-
total
5 753
-
23 218
-
Corporate
164 918
198 000
-
-
income
42 878
51 480
-
-
total
42 878
51 480
-
-
Dividends
122 040
146 520
-
-
withholding
18 305
21 978
-
-
total
18 305
21 978
-
-
Income
198 000
198 000
198 000
198 000
Total tax
76 028
73 458
110 050
104 996
After tax
121 972
124 542
87 950
93 004
Living cost
18 237
18 237
18 237
18 237
Free-cash
103 735
106 305
69 713
74 767

Estimated living cost  is ₽18237 per week

₽11151
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1683
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽420
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.
₽4983
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
₽94883
₽98525
₽120907
₽95222
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
-
-
-
198 000
unemployment
-
-
-
2 970
health
-
-
-
13 860
pensions
-
-
-
19 800
income
-
-
-
24 206
total
-
-
-
60 836
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.

23 467
9 340
165 690
-
health
1 643
654
11 598
-
pensions
2 347
934
16 569
-
unemployment
352
140
2 485
-
income
2 869
1 142
20 256
-
total
7 211
2 870
50 908
-
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.

23 467
9 340
165 690
-
pensions
4 576
1 821
32 310
-
total
4 576
1 821
32 310
-
Corporate
169 957
186 839
-
-
income
15 296
16 816
-
-
total
15 296
16 816
-
-
Dividends
154 661
170 024
-
-
withholding
29 386
32 305
-
-
social contributions
30 052
33 048
-
-
total
59 438
65 353
-
-
Income
198 000
198 000
198 000
198 000
Total tax
86 521
86 860
83 218
60 836
After tax
111 479
111 140
114 782
137 164
Living cost
16 257
16 257
16 257
16 257
Free-cash
95 222
94 883
98 525
120 907

Estimated living cost  is ₽16257 per week

₽11094
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1330
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.
₽3508
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
₽81768
₽71160
₽70098
₽81072
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
-
-
-
198 000
social contributions
-
-
-
2 128
municipal
-
-
-
22 065
pensions
-
-
-
23 760
national
-
-
-
38 165
total
-
-
-
86 118
Employee
64 773
-
171 169
-
municipal
8 001
-
22 831
-
pensions
2 591
-
6 847
-
national
12 398
-
39 844
-
total
22 990
-
69 522
-
Employer
64 773
-
171 169
-
social contributions
696
-
1 840
-
pensions
5 182
-
13 694
-
total
5 878
-
15 534
-
Corporate
123 073
198 000
-
-
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%.

24 615
39 600
-
-
total
24 615
39 600
-
-
Dividends
98 459
158 400
-
-
withholding
21 661
34 848
-
-
total
21 661
34 848
-
-
Income
198 000
198 000
198 000
198 000
Total tax
75 144
74 448
85 056
86 118
After tax
122 856
123 552
112 944
111 882
Living cost
41 784
41 784
41 784
41 784
Free-cash
81 072
81 768
71 160
70 098

Estimated living cost  is ₽41784 per week

₽28400
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3884
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽625
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.
₽8874
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
₽91521
₽51134
₽51134
₽93346
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
-
-
-
198 000
social contributions
-
-
-
34 248
income
-
-
-
65 540
total
-
-
-
99 788
Employee
64 646
-
198 000
-
social contributions
5 371
-
34 248
-
income
12 198
-
65 540
-
total
17 569
-
99 788
-
Employer
64 646
-
198 000
-
total
-
-
-
-
Corporate
133 354
198 000
-
-
income
16 670
24 750
-
-
total
16 670
24 750
-
-
Dividends
116 684
173 250
-
-
withholding
23 337
34 651
-
-
total
23 337
34 651
-
-
Income
198 000
198 000
198 000
198 000
Total tax
57 576
59 401
99 788
99 788
After tax
140 424
138 599
98 212
98 212
Living cost
47 078
47 078
47 078
47 078
Free-cash
93 346
91 521
51 134
51 134

Estimated living cost  is ₽47078 per week

₽35816
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3836
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽450
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.
₽6976
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
₽70768
₽54302
₽61307
₽66453
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
-
-
-
198 000
regional
-
-
-
2 562
social contributions
-
-
-
41 363
municipal
-
-
-
1 253
national
-
-
-
56 642
total
-
-
-
101 820
Employee
73 449
-
198 000
-
regional
693
-
2 337
-
municipal
389
-
1 150
-
social contributions
24 767
-
54 228
-
national
12 727
-
51 110
-
total
38 576
-
108 825
-
Employer
73 449
-
198 000
-
total
-
-
-
-
Corporate
124 551
198 000
-
-
nationa
29 892
47 520
-
-
municipal
4 857
7 722
-
-
total
34 749
55 242
-
-
Dividends
89 802
142 757
-
-
withholding
23 349
37 117
-
-
total
23 349
37 117
-
-
Income
198 000
198 000
198 000
198 000
Total tax
96 674
92 359
108 825
101 820
After tax
101 326
105 641
89 175
96 180
Living cost
34 873
34 873
34 873
34 873
Free-cash
66 453
70 768
54 302
61 307

Estimated living cost  is ₽34873 per week

₽24309
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2287
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽535
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.
₽7741
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
₽81812
₽66332
₽73300
₽79977
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
-
-
-
198 000
regional
-
-
-
3 180
social contributions
-
-
-
41 363
municipal
-
-
-
1 253
national
-
-
-
56 642
total
-
-
-
102 438
Employee
45 844
-
198 000
-
regional
617
-
2 918
-
municipal
243
-
1 150
-
social contributions
15 459
-
54 228
-
national
7 263
-
51 110
-
total
23 582
-
109 406
-
Employer
45 844
-
198 000
-
total
-
-
-
-
Corporate
152 156
198 000
-