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
₽ 199000
per

Your estimated
City
free-cash

Andorra , Andorra
₽154142
₽125071
₽119781
₽151352
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
-
-
-
199 000
social contributions
-
-
-
43 781
income
-
-
-
10 480
total
-
-
-
54 261
Employee
26 693
-
172 294
-
social contributions
1 735
-
11 198
-
income
-
-
11 067
-
total
1 735
-
22 265
-
Employer
26 693
-
172 294
-
social contributions
4 138
-
26 706
-
total
4 138
-
26 706
-
Corporate
168 169
199 000
-
-
income
16 817
19 900
-
-
total
16 817
19 900
-
-
Dividends
151 352
179 100
-
-
total
-
-
-
-
Income
199 000
199 000
199 000
199 000
Total tax
22 690
19 900
48 971
54 261
After tax
176 310
179 100
150 029
144 739
Living cost
24 958
24 958
24 958
24 958
Free-cash
151 352
154 142
125 071
119 781

Estimated living cost  is ₽24958 per week

₽16138
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1881
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.
₽6470
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
₽83203
₽25461
₽75421
₽82793
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
-
-
-
199 000
chamber of commerce
-
-
-
796
unemployment
-
-
-
5 092
health
-
-
-
7 420
pensions
-
-
-
17 945
income
-
-
-
65 837
surtax
-
-
-
-
total
-
-
-
97 090
Employee
36 295
33 089
166 044
-
health
1 404
1 281
3 753
-
pensions
3 717
3 388
9 933
-
other
362
331
971
-
unemployment
1 089
993
2 910
-
income
3 233
2 441
55 803
-
total
9 805
8 434
73 370
-
Employer
36 295
33 089
166 044
-
pensions
4 555
4 153
12 173
-
accident
471
430
1 261
-
unemployment
1 089
993
2 910
-
surtax
-
-
-
-
payroll
1 089
993
4 981
-
chamber of commerce
145
132
665
-
health
1 372
1 251
3 667
-
other
1 724
1 571
7 300
-
total
10 445
9 523
32 957
-
Corporate
152 260
156 388
162 893
-
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.

38 064
39 096
40 723
-
total
38 064
39 096
40 723
-
Dividends
114 196
117 292
-
-
withholding
31 404
32 255
-
-
total
31 404
32 255
-
-
Income
199 000
199 000
199 000
199 000
Total tax
89 718
89 308
147 050
97 090
After tax
109 282
109 692
51 950
101 910
Living cost
26 489
26 489
26 489
26 489
Free-cash
82 793
83 203
25 461
75 421

Estimated living cost  is ₽26489 per week

₽15890
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2705
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽473
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.
₽7421
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
₽80346
₽22656
₽72490
₽79061
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
-
-
-
199 000
chamber of commerce
-
-
-
796
unemployment
-
-
-
5 092
health
-
-
-
7 420
pensions
-
-
-
17 945
income
-
-
-
65 837
surtax
-
-
-
164
total
-
-
-
97 254
Employee
41 494
33 089
165 891
-
health
1 606
1 281
3 753
-
pensions
4 250
3 388
9 933
-
other
414
331
971
-
unemployment
1 245
993
2 910
-
income
4 724
2 441
55 727
-
total
12 239
8 434
73 294
-
Employer
41 494
33 089
165 891
-
pensions
5 208
4 153
12 173
-
accident
539
430
1 261
-
unemployment
1 245
993
2 910
-
surtax
164
164
164
-
payroll
1 245
993
4 977
-
chamber of commerce
165
132
663
-
health
1 568
1 251
3 667
-
other
1 971
1 571
7 294
-
total
12 105
9 687
33 109
-
Corporate
145 401
156 224
162 740
-
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.

36 350
39 055
40 685
-
total
36 350
39 055
40 685
-
Dividends
109 051
117 169
-
-
withholding
29 989
32 222
-
-
total
29 989
32 222
-
-
Income
199 000
199 000
199 000
199 000
Total tax
90 683
89 398
147 088
97 254
After tax
108 317
109 602
51 912
101 746
Living cost
29 256
29 256
29 256
29 256
Free-cash
79 061
80 346
22 656
72 490

Estimated living cost  is ₽29256 per week

₽19513
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2496
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.
₽6767
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
₽78248
₽36845
₽56339
₽68459
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
-
-
-
199 000
social contributions
-
-
-
20 701
communal

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

-
-
-
10 699
national
-
-
-
80 987
total
-
-
-
112 387
Employee

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

59 392
-
154 132
-
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.

2 790
-
7 245
-
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.

4 454
-
11 561
-
communal

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

3 098
-
8 039
-
national
18 259
-
58 830
-
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.

517
-
1 341
-
total
29 118
-
87 016
-
Employer

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

59 392
-
154 132
-
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.

772
-
2 003
-
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.

867
-
2 250
-
surtax
6 734
-
17 477
-
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.

3 652
-
9 479
-
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.

5 263
-
13 656
-
total
17 288
-
44 865
-
Corporate
122 320
199 000
-
-
surtax
490
871
-
-
income
24 463
43 529
-
-
total
24 953
44 400
-
-
Dividends
97 367
154 600
-
-
withholding

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

28 908
46 078
-
-
total
28 908
46 078
-
-
Income
199 000
199 000
199 000
199 000
Total tax
100 267
90 478
131 881
112 387
After tax
98 733
108 522
67 119
86 613
Living cost
30 274
30 274
30 274
30 274
Free-cash
68 459
78 248
36 845
56 339

Estimated living cost  is ₽30274 per week

₽19500
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2647
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.
₽7653
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
₽155867
₽155503
₽147131
₽150807
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
-
-
-
199 000
unemployment
-
-
-
116
health
-
-
-
3 334
pensions

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

-
-
-
4 291
income
-
-
-
29 850
total
-
-
-
37 591
Employee
18 907
-
193 312
-
accident

We are using the highest rate at 1.1%.

208
-
319
-
health
870
-
1 334
-
pensions

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

1 660
-
2 546
-
income
1 891
-
19 331
-
total
4 629
-
23 530
-
Employer
18 907
-
193 312
-
accident

We are using the highest rate at 1.1%.

208
-
319
-
unemployment
114
-
174
-
health
1 305
-
2 001
-
pensions

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

2 083
-
3 195
-
total
3 710
-
5 689
-
Corporate
176 384
199 000
-
-
income
17 638
19 900
-
-
total
17 638
19 900
-
-
Dividends
158 746
179 100
-
-
withholding
7 938
8 955
-
-
total
7 938
8 955
-
-
Income
199 000
199 000
199 000
199 000
Total tax
33 915
28 855
29 219
37 591
After tax
165 085
170 145
169 781
161 409
Living cost
14 278
14 278
14 278
14 278
Free-cash
150 807
155 867
155 503
147 131

Estimated living cost  is ₽14278 per week

₽9444
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.
₽341
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.
₽3677
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
₽159262
₽158898
₽150526
₽155406
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
-
-
-
199 000
unemployment
-
-
-
116
health
-
-
-
3 334
pensions

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

-
-
-
4 291
income
-
-
-
29 850
total
-
-
-
37 591
Employee
14 410
-
193 312
-
accident

We are using the highest rate at 1.1%.

159
-
319
-
health
663
-
1 334
-
pensions

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

1 265
-
2 546
-
income
1 441
-
19 331
-
total
3 528
-
23 530
-
Employer
14 410
-
193 312
-
accident

We are using the highest rate at 1.1%.

159
-
319
-
unemployment
86
-
174
-
health
995
-
2 001
-
pensions

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

1 588
-
3 195
-
total
2 828
-
5 689
-
Corporate
181 762
199 000
-
-
income
18 176
19 900
-
-
total
18 176
19 900
-
-
Dividends
163 586
179 100
-
-
withholding
8 179
8 955
-
-
total
8 179
8 955
-
-
Income
199 000
199 000
199 000
199 000
Total tax
32 711
28 855
29 219
37 591
After tax
166 289
170 145
169 781
161 409
Living cost
10 883
10 883
10 883
10 883
Free-cash
155 406
159 262
158 898
150 526

Estimated living cost  is ₽10883 per week

₽6353
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽777
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.
₽3464
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
₽125775
₽112544
₽114151
₽121258
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
-
-
-
199 000
social contributions
-
-
-
13 434
health
-
-
-
5 075
income
-
-
-
47 116
total
-
-
-
65 625
Employee
63 846
63 846
188 368
-
health
495
1 086
3 202
-
social contributions
2 414
5 299
7 147
-
income
6 952
5 910
46 251
-
total
9 861
12 295
56 600
-
Employer
63 846
63 846
188 368
-
social contributions
2 414
5 299
7 147
-
health
537
1 182
3 485
-
total
2 951
6 481
10 632
-
Corporate
166 965
128 674
-
-
income
20 871
16 084
-
-
total
20 871
16 084
-
-
Dividends
146 094
112 589
-
-
withholding
24 835
19 141
-
-
total
24 835
19 141
-
-
Income
199 000
199 000
199 000
199 000
Total tax
58 518
54 001
67 232
65 625
After tax
140 482
144 999
131 768
133 375
Living cost
19 224
19 224
19 224
19 224
Free-cash
121 258
125 775
112 544
114 151

Estimated living cost  is ₽19224 per week

₽11521
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1886
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.
₽5392
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
₽118068
₽104837
₽106444
₽114628
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
-
-
-
199 000
social contributions
-
-
-
13 434
health
-
-
-
5 075
income
-
-
-
47 116
total
-
-
-
65 625
Employee
63 846
63 846
188 368
-
health
635
1 086
3 202
-
social contributions
3 102
5 299
7 147
-
income
6 704
5 910
46 251
-
total
10 441
12 295
56 600
-
Employer
63 846
63 846
188 368
-
social contributions
3 102
5 299
7 147
-
health
692
1 182
3 485
-
total
3 794
6 481
10 632
-
Corporate
157 833
128 674
-
-
income
19 729
16 084
-
-
total
19 729
16 084
-
-
Dividends
138 105
112 589
-
-
withholding
23 477
19 141
-
-
total
23 477
19 141
-
-
Income
199 000
199 000
199 000
199 000
Total tax
57 441
54 001
67 232
65 625
After tax
141 559
144 999
131 768
133 375
Living cost
26 931
26 931
26 931
26 931
Free-cash
114 628
118 068
104 837
106 444

Estimated living cost  is ₽26931 per week

₽18410
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2103
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.
₽5965
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
₽117499
₽90644
₽99583
₽110539
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
-
-
-
199 000
social contributions
-
-
-
28 078
health
-
-
-
26 865
solidarity contribution
-
-
-
3 353
income
-
-
-
21 609
total
-
-
-
79 905
Employee
28 695
-
160 515
-
health
3 874
-
21 669
-
social contributions
1 865
-
6 250
-
solidarity contribution
-
-
2 551
-
income
3 443
-
19 889
-
total
9 182
-
50 359
-
Employer
28 695
-
160 515
-
social contributions
7 174
-
24 039
-
health
2 582
-
14 446
-
total
9 756
-
38 485
-
Corporate
160 549
199 000
-
-
income
30 504
37 810
-
-
total
30 504
37 810
-
-
Dividends
130 045
161 190
-
-
withholding
19 507
24 179
-
-
total
19 507
24 179
-
-
Income
199 000
199 000
199 000
199 000
Total tax
68 949
61 989
88 844
79 905
After tax
130 051
137 011
110 156
119 095
Living cost
19 512
19 512
19 512
19 512
Free-cash
110 539
117 499
90 644
99 583

Estimated living cost  is ₽19512 per week

₽13554
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1388
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.
₽4187
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
₽112967
₽86112
₽95051
₽104389
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
-
-
-
199 000
social contributions
-
-
-
28 078
health
-
-
-
26 865
solidarity contribution
-
-
-
3 353
income
-
-
-
21 609
total
-
-
-
79 905
Employee
35 359
-
160 515
-
health
4 774
-
21 669
-
social contributions
2 298
-
6 250
-
solidarity contribution
-
-
2 551
-
income
4 243
-
19 889
-
total
11 315
-
50 359
-
Employer
35 359
-
160 515
-
social contributions
8 840
-
24 039
-
health
3 182
-
14 446
-
total
12 022
-
38 485
-
Corporate
151 618
199 000
-
-
income
28 808
37 810
-
-
total
28 808
37 810
-
-
Dividends
122 811
161 190
-
-
withholding
18 422
24 179
-
-
total
18 422
24 179
-
-
Income
199 000
199 000
199 000
199 000
Total tax
70 567
61 989
88 844
79 905
After tax
128 433
137 011
110 156
119 095
Living cost
24 044
24 044
24 044
24 044
Free-cash
104 389
112 967
86 112
95 051

Estimated living cost  is ₽24044 per week

₽17881
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1332
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.
₽4415
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
₽17570
₽17570
₽74239
₽9665
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
-
-
-
199 000
labour market
-
-
-
15 862
municipal
-
-
-
43 006
pensions
-
-
-
722
national
-
-
-
25 067
total
-
-
-
84 657
Employee
169 268
169 268
169 268
-
municipal
36 045
36 045
36 045
-
pensions
241
241
241
-
national
20 679
20 679
20 679
-
labour market
13 522
13 522
13 522
-
total
70 487
70 487
70 487
-
Employer
169 268
169 268
169 268
-
labour market
13 541
13 541
13 541
-
national
20 715
20 715
20 715
-
municipal
36 102
36 102
36 102
-
pensions
481
481
481
-
total
70 839
70 839
70 839
-
Corporate
17 570
-
-
-
income
3 865
-
-
-
total
3 865
-
-
-
Dividends
13 705
-
-
-
withholding
4 040
-
-
-
total
4 040
-
-
-
Income
199 000
199 000
199 000
199 000
Total tax
149 231
141 326
141 326
84 657
After tax
49 769
57 674
57 674
114 343
Living cost
40 104
40 104
40 104
40 104
Free-cash
9 665
17 570
17 570
74 239

Estimated living cost  is ₽40104 per week

₽27447
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3548
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽617
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.
₽8492
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
₽139144
₽94644
₽86608
₽133987
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
-
-
-
199 000
health
-
-
-
25 870
pensions
-
-
-
39 801
income
-
-
-
26 666
total
-
-
-
92 337
Employee
23 554
-
148 729
-
pensions
471
-
2 975
-
unemployment
377
-
2 379
-
income
2 652
-
28 675
-
total
3 500
-
34 029
-
Employer
23 554
-
148 729
-
pensions
4 711
-
29 747
-
unemployment
189
-
1 190
-
health
3 061
-
19 335
-
total
7 961
-
50 272
-
Corporate
167 484
199 000
-
-
income
33 497
39 801
-
-
total
33 497
39 801
-
-
Dividends
133 987
159 199
-
-
total
-
-
-
-
Income
199 000
199 000
199 000
199 000
Total tax
44 958
39 801
84 301
92 337
After tax
154 042
159 199
114 699
106 663
Living cost
20 055
20 055
20 055
20 055
Free-cash
133 987
139 144
94 644
86 608

Estimated living cost  is ₽20055 per week

₽13755
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1194
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.
₽4702
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
₽89543
₽66016
₽88811
₽92110
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

-
-
-
199 000
health
-
-
-
2 718
municipal
-
-
-
35 331
national
-
-
-
40 263
total
-
-
-
78 312
Employee
43 684
-
167 410
-
health
326
-
2 231
-
municipal
7 155
-
27 246
-
pensions
2 948
-
11 301
-
national
722
-
26 227
-
unemployment
655
-
2 512
-
total
11 806
-
69 517
-
Employer
43 684
-
167 410
-
accident
44
-
167
-
unemployment
284
-
1 089
-
health
336
-
1 289
-
pensions
7 579
-
29 045
-
total
8 243
-
31 590
-
Corporate
147 074
199 000
-
-
income
29 414
39 801
-
-
total
29 414
39 801
-
-
Dividends

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

88 245
119 399
-
-
municipal
15 884
21 492
-
-
national
9 666
16 287
-
-
total
25 550
37 779
-
-
Income
199 000
199 000
199 000
199 000
Total tax
75 013
77 580
101 107
78 312
After tax
123 987
121 420
97 893
120 688
Living cost
31 877
31 877
31 877
31 877
Free-cash
92 110
89 543
66 016
88 811

Estimated living cost  is ₽31877 per week

₽20822
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3066
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.
₽7483
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
₽74702
₽75638
₽82243
₽79316
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
-
-
-
199 000
social contributions
-
-
-
5 669
health
-
-
-
10 062
pensions
-
-
-
30 458
other
-
-
-
6 169
income
-
-
-
38 806
surtax
-
-
-
-
total
-
-
-
91 164
Employee
31 720
-
151 255
-
income
1 636
-
34 052
-
social contributions
904
-
4 311
-
pensions
3 588
-
11 661
-
surtax
-
-
-
-
total
6 128
-
50 024
-
Employer
31 720
-
151 255
-
pensions
5 212
-
19 428
-
social contributions
95
-
454
-
unemployment
1 284
-
6 126
-
health
2 220
-
15 349
-
other
1 095
-
6 388
-
total
9 906
-
47 745
-
Corporate
157 374
199 000
-
-
surtax
-
-
-
-
income
44 064
55 720
-
-
total
44 064
55 720
-
-
Dividends
113 309
143 280
-
-
surtax
-
-
-
-
withholding
14 504
18 340
-
-
social contributions
19 489
24 645
-
-
total
33 993
42 985
-
-
Income
199 000
199 000
199 000
199 000
Total tax
94 091
98 705
97 769
91 164
After tax
104 909
100 295
101 231
107 836
Living cost
25 593
25 593
25 593
25 593
Free-cash
79 316
74 702
75 638
82 243

Estimated living cost  is ₽25593 per week

₽14843
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2600
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.
₽7666
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
₽71888
₽72824
₽79429
₽76793
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
-
-
-
199 000
social contributions
-
-
-
5 669
health
-
-
-
10 062
pensions
-
-
-
30 458
other
-
-
-
6 169
income
-
-
-
38 806
surtax
-
-
-
-
total
-
-
-
91 164
Employee
35 535
-
151 255
-
income
2 097
-
34 052
-
social contributions
1 013
-
4 311
-
pensions
4 018
-
11 661
-
surtax
-
-
-
-
total
7 128
-
50 024
-
Employer
35 535
-
151 255
-
pensions
5 838
-
19 428
-
social contributions
107
-
454
-
unemployment
1 439
-
6 126
-
health
2 488
-
15 349
-
other
1 226
-
6 388
-
total
11 098
-
47 745
-
Corporate
152 367
199 000
-
-
surtax
-
-
-
-
income
42 662
55 720
-
-
total
42 662
55 720
-
-
Dividends
109 705
143 280
-
-
surtax
-
-
-
-
withholding
14 042
18 340
-
-
social contributions
18 870
24 645
-
-
total
32 912
42 985
-
-
Income
199 000
199 000
199 000
199 000
Total tax
93 800
98 705
97 769
91 164
After tax
105 200
100 295
101 231
107 836
Living cost
28 407
28 407
28 407
28 407
Free-cash
76 793
71 888
72 824
79 429

Estimated living cost  is ₽28407 per week

₽17912
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2310
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽484
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7703
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
₽60193
₽61129
₽67734
₽65899
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
-
-
-
199 000
social contributions
-
-
-
5 669
health
-
-
-
10 062
pensions
-
-
-
30 458
other
-
-
-
6 169
income
-
-
-
38 806
surtax
-
-
-
-
total
-
-
-
91 164
Employee
52 003
-
151 255
-
income
4 537
-
34 052
-
social contributions
1 481
-
4 311
-
pensions
5 882
-
11 661
-
surtax
-
-
-
-
total
11 900
-
50 024
-
Employer
52 003
-
151 255
-
pensions
8 545
-
19 428
-
social contributions
156
-
454
-
unemployment
2 107
-
6 126
-
health
3 640
-
15 349
-
other
1 795
-
6 388
-
total
16 243
-
47 745
-
Corporate
130 755
199 000
-
-
surtax
-
-
-
-
income
36 612
55 720
-
-
total
36 612
55 720
-
-
Dividends
94 144
143 280
-
-
surtax
-
-
-
-
withholding
12 051
18 340
-
-
social contributions
16 193
24 645
-
-
total
28 244
42 985
-
-
Income
199 000
199 000
199 000
199 000
Total tax
92 999
98 705
97 769
91 164
After tax
106 001
100 295
101 231
107 836
Living cost
40 102
40 102
40 102
40 102
Free-cash
65 899
60 193
61 129
67 734

Estimated living cost  is ₽40102 per week

₽27140
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3280
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽550
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.
₽9131
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
₽183185
₽153335
₽191145
₽182086
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%.

-
-
-
199 000
microenterprise

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

-
-
-
1 990
total
-
-
-
1 990
Employee
7 330
-
199 000
-
income
1 466
-
39 800
-
total
1 466
-
39 800
-
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%.

191 670
199 000
-
-
total
-
-
-
-
Dividends
191 670
199 000
-
-
withholding
9 583
9 950
-
-
total
9 583
9 950
-
-
Income
199 000
199 000
199 000
199 000
Total tax
11 049
9 950
39 800
1 990
After tax
187 951
189 050
159 200
197 010
Living cost
5 865
5 865
5 865
5 865
Free-cash
182 086
183 185
153 335
191 145

Estimated living cost  is ₽5865 per week

₽3634
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.
₽1581
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
₽179911
₽150061
₽187871
₽178197
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%.

-
-
-
199 000
microenterprise

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

-
-
-
1 990
total
-
-
-
1 990
Employee
11 424
-
199 000
-
income
2 285
-
39 800
-
total
2 285
-
39 800
-
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%.

187 576
199 000
-
-
total
-
-
-
-
Dividends
187 576
199 000
-
-
withholding
9 379
9 950
-
-
total
9 379
9 950
-
-
Income
199 000
199 000
199 000
199 000
Total tax
11 664
9 950
39 800
1 990
After tax
187 336
189 050
159 200
197 010
Living cost
9 139
9 139
9 139
9 139
Free-cash
178 197
179 911
150 061
187 871

Estimated living cost  is ₽9139 per week

₽6184
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽384
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.
₽2264
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
₽70270
₽90206
₽67190
₽81132
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.

-
-
-
199 000
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.

-
-
-
5 672
trade
-
-
-
23 017
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.

-
-
-
67 362
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.

-
-
-
3 704
total
-
-
-
99 755
Employee

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

41 312
-
199 000
-
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.

5 672
-
5 672
-
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.

188
-
3 704
-
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.

3 397
-
67 362
-
total
9 257
-
76 738
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
157 688
199 000
-
-
trade
22 628
28 557
-
-
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.

1 301
1 642
-
-
chamber of commerce
358
418
-
-
income
23 654
29 851
-
-
total
47 941
60 468
-
-
Dividends
109 747
138 533
-
-
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.

1 492
1 888
-
-
withholding
27 122
34 318
-
-
total
28 614
36 206
-
-
Income
199 000
199 000
199 000
199 000
Total tax
85 812
96 674
76 738
99 755
After tax
113 188
102 326
122 262
99 245
Living cost
32 056
32 056
32 056
32 056
Free-cash
81 132
70 270
90 206
67 190

Estimated living cost  is ₽32056 per week

₽22113
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3449
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽465
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.
₽6028
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
₽75131
₽97113
₽71851
₽84318
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.

-
-
-
199 000
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.

-
-
-
5 672
trade
-
-
-
25 262
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.

-
-
-
67 362
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.

-
-
-
3 704
total
-
-
-
102 000
Employee

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

31 757
-
199 000
-
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.

5 672
-
5 672
-
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
-
3 704
-
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.

887
-
67 362
-
total
6 608
-
76 738
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
167 243
199 000
-
-
trade
26 340
31 343
-
-
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.

1 380
1 642
-
-
chamber of commerce
367
411
-
-
income
25 086
29 851
-
-
total
53 173
63 247
-
-
Dividends
114 069
135 754
-
-
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.

1 550
1 850
-
-
withholding
28 202
33 623
-
-
total
29 752
35 473
-
-
Income
199 000
199 000
199 000
199 000
Total tax
89 533
98 720
76 738
102 000
After tax
109 467
100 280
122 262
97 000
Living cost
25 149
25 149
25 149
25 149
Free-cash
84 318
75 131
97 113
71 851

Estimated living cost  is ₽25149 per week

₽15819
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2932
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.
₽5928
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
₽66640
₽89644
₽63258
₽78306
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.

-
-
-
199 000
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.

-
-
-
5 672
trade
-
-
-
26 386
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.

-
-
-
67 362
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.

-
-
-
3 704
total
-
-
-
103 124
Employee

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

42 106
-
199 000
-
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.

5 672
-
5 672
-
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.

199
-
3 704
-
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.

3 618
-
67 362
-
total
9 489
-
76 738
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
156 894
199 000
-
-
trade
25 809
32 736
-
-
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
1 642
-
-
chamber of commerce
350
410
-
-
income
23 534
29 851
-
-
total
50 987
64 639
-
-
Dividends
105 908
134 362
-
-
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.

1 439
1 829
-
-
withholding
26 162
33 274
-
-
total
27 601
35 103
-
-
Income
199 000
199 000
199 000
199 000
Total tax
88 077
99 742
76 738
103 124
After tax
110 923
99 258
122 262
95 876
Living cost
32 618
32 618
32 618
32 618
Free-cash
78 306
66 640
89 644
63 258

Estimated living cost  is ₽32618 per week

₽21815
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3440
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.
₽6876
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
₽60198
₽84226
₽56718
₽73661
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.

-
-
-
199 000
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.

-
-
-
5 672
trade
-
-
-
27 508
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.

-
-
-
67 362
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.

-
-
-
3 704
total
-
-
-
104 246
Employee

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

49 899
-
199 000
-
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.

5 672
-
5 672
-
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
-
3 704
-
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.

5 868
-
67 362
-
total
11 863
-
76 738
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
149 101
199 000
-
-
trade
25 571
34 128
-
-
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.

1 231
1 642
-
-
chamber of commerce
336
407
-
-
income
22 365
29 851
-
-
total
49 503
66 028
-
-
Dividends
99 599
132 973
-
-
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.

1 352
1 810
-
-
withholding
24 585
32 928
-
-
total
25 937
34 738
-
-
Income
199 000
199 000
199 000
199 000
Total tax
87 303
100 766
76 738
104 246
After tax
111 697
98 234
122 262
94 754
Living cost
38 036
38 036
38 036
38 036
Free-cash
73 661
60 198
84 226
56 718

Estimated living cost  is ₽38036 per week

₽27780
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3043
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽495
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.
₽6720
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
₽106523
₽69747
₽74824
₽103879
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
-
-
-
199 000
unemployment
-
-
-
189
health
-
-
-
7 867
pensions
-
-
-
22 163
other
-
-
-
-
income
-
-
-
64 291
surtax
-
-
-
11 017
total
-
-
-
105 527
Employee
27 961
-
175 674
-
health
714
-
2 825
-
pensions
1 866
-
7 391
-
surtax
99
-
10 023
-
other
-
-
-
-
unemployment
1 946
-
7 713
-
income
4 688
-
59 326
-
total
9 313
-
87 278
-
Employer
27 961
-
175 674
-
pensions
3 728
-
14 772
-
unemployment
887
-
3 512
-
health
1 272
-
5 042
-
other
-
-
-
-
total
5 887
-
23 326
-
Corporate
165 152
199 000
-
-
income
42 939
51 739
-
-
total
42 939
51 739
-
-
Dividends
122 212
147 261
-
-
withholding
18 333
22 089
-
-
total
18 333
22 089
-
-
Income
199 000
199 000
199 000
199 000
Total tax
76 472
73 828
110 604
105 527
After tax
122 528
125 172
88 396
93 473
Living cost
18 649
18 649
18 649
18 649
Free-cash
103 879
106 523
69 747
74 824

Estimated living cost  is ₽18649 per week

₽11260
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1621
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.
₽5337
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
₽106850
₽70074
₽75151
₽104265
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
-
-
-
199 000
unemployment
-
-
-
189
health
-
-
-
7 867
pensions
-
-
-
22 163
other
-
-
-
-
income
-
-
-
64 291
surtax
-
-
-
11 017
total
-
-
-
105 527
Employee
27 457
-
175 674
-
health
701
-
2 825
-
pensions
1 831
-
7 391
-
surtax
90
-
10 023
-
other
-
-
-
-
unemployment
1 911
-
7 713
-
income
4 602
-
59 326
-
total
9 135
-
87 278
-
Employer
27 457
-
175 674
-
pensions
3 660
-
14 772
-
unemployment
870
-
3 512
-
health
1 249
-
5 042
-
other
-
-
-
-
total
5 779
-
23 326
-
Corporate
165 763
199 000
-
-
income
43 099
51 739
-
-
total
43 099
51 739
-
-
Dividends
122 665
147 261
-
-
withholding
18 400
22 089
-
-
total
18 400
22 089
-
-
Income
199 000
199 000
199 000
199 000
Total tax
76 413
73 828
110 604
105 527
After tax
122 587
125 172
88 396
93 473
Living cost
18 322
18 322
18 322
18 322
Free-cash
104 265
106 850
70 074
75 151

Estimated living cost  is ₽18322 per week

₽11203
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1691
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.
₽5006
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
₽95351
₽99009
₽121505
₽95692
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
-
-
-
199 000
unemployment
-
-
-
2 985
health
-
-
-
13 930
pensions
-
-
-
19 900
income
-
-
-
24 328
total
-
-
-
61 143
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.

23 604
9 394
166 527
-
health
1 652
658
11 657
-
pensions
2 360
939
16 653
-
unemployment
354
141
2 498
-
income
2 886
1 148
20 358
-
total
7 252
2 886
51 166
-
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.

23 604
9 394
166 527
-
pensions
4 603
1 832
32 473
-
total
4 603
1 832
32 473
-
Corporate
170 793
187 774
-
-
income
15 371
16 900
-
-
total
15 371
16 900
-
-
Dividends
155 421
170 874
-
-
withholding
29 530
32 466
-
-
social contributions
30 200
33 213
-
-
total
59 730
65 679
-
-
Income
199 000
199 000
199 000
199 000
Total tax
86 956
87 297
83 639
61 143
After tax
112 044
111 703
115 361
137 857
Living cost
16 352
16 352
16 352
16 352
Free-cash
95 692
95 351
99 009
121 505

Estimated living cost  is ₽16352 per week

₽11159
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1338
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽327
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.
₽3529
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
₽82197
₽71531
₽70462
₽81498
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
-
-
-
199 000
social contributions
-
-
-
2 139
municipal
-
-
-
22 177
pensions
-
-
-
23 880
national
-
-
-
38 363
total
-
-
-
86 559
Employee
65 075
-
172 034
-
municipal
8 038
-
22 947
-
pensions
2 603
-
6 881
-
national
12 455
-
40 050
-
total
23 096
-
69 878
-
Employer
65 075
-
172 034
-
social contributions
700
-
1 849
-
pensions
5 206
-
13 763
-
total
5 906
-
15 612
-
Corporate
123 725
199 000
-
-
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%.

24 745
39 800
-
-
total
24 745
39 800
-
-
Dividends
98 980
159 200
-
-
withholding
21 776
35 024
-
-
total
21 776
35 024
-
-
Income
199 000
199 000
199 000
199 000
Total tax
75 523
74 824
85 490
86 559
After tax
123 477
124 176
113 510
112 441
Living cost
41 979
41 979
41 979
41 979
Free-cash
81 498
82 197
71 531
70 462

Estimated living cost  is ₽41979 per week

₽28532
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3902
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽628
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.
₽8916
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
₽92003
₽51404
₽51404
₽93835
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
-
-
-
199 000
social contributions
-
-
-
34 423
income
-
-
-
65 876
total
-
-
-
100 299
Employee
64 948
-
199 000
-
social contributions
5 396
-
34 423
-
income
12 255
-
65 876
-
total
17 651
-
100 299
-
Employer
64 948
-
199 000
-
total
-
-
-
-
Corporate
134 052
199 000
-
-
income
16 757
24 875
-
-
total
16 757
24 875
-
-
Dividends
117 295
174 125
-
-
withholding
23 460
34 825
-
-
total
23 460
34 825
-
-
Income
199 000
199 000
199 000
199 000
Total tax
57 868
59 700
100 299
100 299
After tax
141 132
139 300
98 701
98 701
Living cost
47 297
47 297
47 297
47 297
Free-cash
93 835
92 003
51 404
51 404

Estimated living cost  is ₽47297 per week

₽35983
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3854
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.
₽7008
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
₽71138
₽54594
₽61635
₽66803
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
-
-
-
199 000
regional
-
-
-
2 575
social contributions
-
-
-
41 556
municipal
-
-
-
1 259
national
-
-
-
56 939
total
-
-
-
102 329
Employee
73 792
-
199 000
-
regional
696
-
2 350
-
municipal
391
-
1 157
-
social contributions
24 883
-
54 481
-
national
12 786
-
51 382
-
total
38 756
-
109 370
-
Employer
73 792
-
199 000
-
total
-
-
-
-
Corporate
125 208
199 000
-
-
nationa
30 051
47 759
-
-
municipal
4 883
7 762
-
-
total
34 934
55 521
-
-
Dividends
90 275
143 479
-
-
withholding
23 471
37 305
-
-
total
23 471
37 305
-
-
Income
199 000
199 000
199 000
199 000
Total tax
97 161
92 826
109 370
102 329
After tax
101 839
106 174
89 630
96 671
Living cost
35 036
35 036
35 036
35 036
Free-cash
66 803
71 138
54 594
61 635

Estimated living cost  is ₽35036 per week

₽24422
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2297
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.
₽7777
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
₽82235
₽66681
₽73684
₽80390
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
-
-
-
199 000
regional
-
-
-
3 196
social contributions
-
-
-
41 556
municipal
-
-
-
1 259
national
-
-
-
56 939
total
-
-
-
102 950
Employee
46 058
-
199 000
-
regional
620
-
2 933
-
municipal
244
-
1 157
-
social contributions
15 531
-
54 481
-
national
7 297
-
51 382
-
total
23 692
-
109 953
-
Employer
46 058
-
199 000
-
total
-
-
-
-
Corporate
152 942
199 000
-