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
₽ 202000
per

Your estimated
City
free-cash

Andorra , Andorra
₽156860
₽127269
₽121902
₽154073
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
-
-
-
202 000
social contributions
-
-
-
44 441
income
-
-
-
10 717
total
-
-
-
55 158
Employee
26 673
-
174 891
-
social contributions
1 733
-
11 368
-
income
-
-
11 314
-
total
1 733
-
22 682
-
Employer
26 673
-
174 891
-
social contributions
4 135
-
27 109
-
total
4 135
-
27 109
-
Corporate
171 192
202 000
-
-
income
17 119
20 200
-
-
total
17 119
20 200
-
-
Dividends
154 073
181 800
-
-
total
-
-
-
-
Income
202 000
202 000
202 000
202 000
Total tax
22 987
20 200
49 791
55 158
After tax
179 013
181 800
152 209
146 842
Living cost
24 940
24 940
24 940
24 940
Free-cash
154 073
156 860
127 269
121 902

Estimated living cost  is ₽24940 per week

₽16126
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1880
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽469
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6465
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Graz , Austria
₽84851
₽26176
₽76927
₽84442
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
-
-
-
202 000
chamber of commerce
-
-
-
808
unemployment
-
-
-
5 089
health
-
-
-
7 414
pensions
-
-
-
17 931
income
-
-
-
67 362
surtax
-
-
-
-
total
-
-
-
98 604
Employee
36 267
33 064
168 855
-
health
1 403
1 280
3 750
-
pensions
3 714
3 385
9 925
-
other
362
331
970
-
unemployment
1 088
992
2 908
-
income
3 231
2 439
57 230
-
total
9 798
8 427
74 783
-
Employer
36 267
33 064
168 855
-
pensions
4 552
4 150
12 164
-
accident
471
430
1 260
-
unemployment
1 088
992
2 908
-
surtax
-
-
-
-
payroll
1 088
992
5 065
-
chamber of commerce
145
132
675
-
health
1 371
1 250
3 664
-
other
1 722
1 570
7 409
-
total
10 437
9 516
33 145
-
Corporate
155 296
159 420
165 706
-
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.

38 825
39 856
41 427
-
total
38 825
39 856
41 427
-
Dividends
116 471
119 565
-
-
withholding
32 029
32 881
-
-
total
32 029
32 881
-
-
Income
202 000
202 000
202 000
202 000
Total tax
91 089
90 680
149 355
98 604
After tax
110 911
111 320
52 645
103 396
Living cost
26 469
26 469
26 469
26 469
Free-cash
84 442
84 851
26 176
76 927

Estimated living cost  is ₽26469 per week

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

Additional information

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

Vienna , Austria
₽81998
₽23374
₽73998
₽80715
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
-
-
-
202 000
chamber of commerce
-
-
-
808
unemployment
-
-
-
5 089
health
-
-
-
7 414
pensions
-
-
-
17 931
income
-
-
-
67 362
surtax
-
-
-
164
total
-
-
-
98 768
Employee
41 463
33 064
168 702
-
health
1 604
1 280
3 750
-
pensions
4 246
3 385
9 925
-
other
414
331
970
-
unemployment
1 244
992
2 908
-
income
4 720
2 439
57 153
-
total
12 228
8 427
74 706
-
Employer
41 463
33 064
168 702
-
pensions
5 204
4 150
12 164
-
accident
538
430
1 260
-
unemployment
1 244
992
2 908
-
surtax
164
164
164
-
payroll
1 244
992
5 060
-
chamber of commerce
165
132
675
-
health
1 567
1 250
3 664
-
other
1 970
1 570
7 403
-
total
12 096
9 680
33 298
-
Corporate
148 442
159 257
165 553
-
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.

37 110
39 815
41 388
-
total
37 110
39 815
41 388
-
Dividends
111 332
119 442
-
-
withholding
30 617
32 846
-
-
total
30 617
32 846
-
-
Income
202 000
202 000
202 000
202 000
Total tax
92 051
90 768
149 392
98 768
After tax
109 949
111 232
52 608
103 232
Living cost
29 234
29 234
29 234
29 234
Free-cash
80 715
81 998
23 374
73 998

Estimated living cost  is ₽29234 per week

₽19498
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2494
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽480
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6762
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Brussels , Belgium
₽79744
₽37748
₽57685
₽70162
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
-
-
-
202 000
social contributions
-
-
-
20 685
communal

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

-
-
-
10 879
national
-
-
-
82 500
total
-
-
-
114 064
Employee

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

59 347
-
156 457
-
health

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

2 788
-
7 354
-
pensions

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

4 451
-
11 734
-
communal

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

3 095
-
8 160
-
national
18 246
-
59 847
-
unemployment

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

516
-
1 362
-
total
29 096
-
88 457
-
Employer

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

59 347
-
156 457
-
accident

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

771
-
2 034
-
unemployment

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

866
-
2 285
-
surtax
6 729
-
17 741
-
health

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

3 650
-
9 622
-
pensions

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

5 259
-
13 862
-
total
17 275
-
45 544
-
Corporate
125 378
202 000
-
-
surtax
502
888
-
-
income
25 076
44 409
-
-
total
25 578
45 297
-
-
Dividends
99 800
156 703
-
-
withholding

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

29 638
46 708
-
-
total
29 638
46 708
-
-
Income
202 000
202 000
202 000
202 000
Total tax
101 587
92 005
134 001
114 064
After tax
100 413
109 995
67 999
87 936
Living cost
30 251
30 251
30 251
30 251
Free-cash
70 162
79 744
37 748
57 685

Estimated living cost  is ₽30251 per week

₽19485
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2645
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽474
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7647
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Sofia , Bulgaria
₽158447
₽158228
₽149704
₽153394
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
-
-
-
202 000
unemployment
-
-
-
116
health
-
-
-
3 331
pensions

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

-
-
-
4 286
income
-
-
-
30 300
total
-
-
-
38 033
Employee
18 887
-
196 318
-
accident

We are using the highest rate at 1.1%.

208
-
319
-
health
869
-
1 332
-
pensions

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

1 658
-
2 543
-
income
1 889
-
19 632
-
total
4 624
-
23 826
-
Employer
18 887
-
196 318
-
accident

We are using the highest rate at 1.1%.

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

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

2 081
-
3 192
-
total
3 705
-
5 683
-
Corporate
179 407
202 000
-
-
income
17 941
20 200
-
-
total
17 941
20 200
-
-
Dividends
161 467
181 800
-
-
withholding
8 073
9 090
-
-
total
8 073
9 090
-
-
Income
202 000
202 000
202 000
202 000
Total tax
34 343
29 290
29 509
38 033
After tax
167 657
172 710
172 491
163 967
Living cost
14 263
14 263
14 263
14 263
Free-cash
153 394
158 447
158 228
149 704

Estimated living cost  is ₽14263 per week

₽9434
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽817
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽340
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3673
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Varna , Bulgaria
₽161839
₽161620
₽153096
₽157988
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
-
-
-
202 000
unemployment
-
-
-
116
health
-
-
-
3 331
pensions

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

-
-
-
4 286
income
-
-
-
30 300
total
-
-
-
38 033
Employee
14 395
-
196 318
-
accident

We are using the highest rate at 1.1%.

158
-
319
-
health
662
-
1 332
-
pensions

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

1 264
-
2 543
-
income
1 439
-
19 632
-
total
3 523
-
23 826
-
Employer
14 395
-
196 318
-
accident

We are using the highest rate at 1.1%.

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

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

1 587
-
3 192
-
total
2 825
-
5 683
-
Corporate
184 780
202 000
-
-
income
18 478
20 200
-
-
total
18 478
20 200
-
-
Dividends
166 302
181 800
-
-
withholding
8 315
9 090
-
-
total
8 315
9 090
-
-
Income
202 000
202 000
202 000
202 000
Total tax
33 141
29 290
29 509
38 033
After tax
168 859
172 710
172 491
163 967
Living cost
10 871
10 871
10 871
10 871
Free-cash
157 988
161 839
161 620
153 096

Estimated living cost  is ₽10871 per week

₽6347
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽776
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽288
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3460
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Larnaca , Cyprus
₽127969
₽114436
₽116060
₽123454
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
-
-
-
202 000
social contributions
-
-
-
13 424
health
-
-
-
5 152
income
-
-
-
48 155
total
-
-
-
66 731
Employee
63 798
63 798
191 319
-
health
494
1 085
3 253
-
social contributions
2 412
5 295
7 142
-
income
6 947
5 906
47 279
-
total
9 853
12 286
57 674
-
Employer
63 798
63 798
191 319
-
social contributions
2 412
5 295
7 142
-
health
537
1 181
3 539
-
total
2 949
6 476
10 681
-
Corporate
169 989
131 727
-
-
income
21 249
16 466
-
-
total
21 249
16 466
-
-
Dividends
148 740
115 261
-
-
withholding
25 286
19 594
-
-
total
25 286
19 594
-
-
Income
202 000
202 000
202 000
202 000
Total tax
59 337
54 822
68 355
66 731
After tax
142 663
147 178
133 645
135 269
Living cost
19 209
19 209
19 209
19 209
Free-cash
123 454
127 969
114 436
116 060

Estimated living cost  is ₽19209 per week

₽11512
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1885
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽425
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5388
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Limassol , Cyprus
₽120268
₽106735
₽108359
₽116829
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
-
-
-
202 000
social contributions
-
-
-
13 424
health
-
-
-
5 152
income
-
-
-
48 155
total
-
-
-
66 731
Employee
63 798
63 798
191 319
-
health
635
1 085
3 253
-
social contributions
3 100
5 295
7 142
-
income
6 699
5 906
47 279
-
total
10 434
12 286
57 674
-
Employer
63 798
63 798
191 319
-
social contributions
3 100
5 295
7 142
-
health
691
1 181
3 539
-
total
3 791
6 476
10 681
-
Corporate
160 864
131 727
-
-
income
20 107
16 466
-
-
total
20 107
16 466
-
-
Dividends
140 757
115 261
-
-
withholding
23 929
19 594
-
-
total
23 929
19 594
-
-
Income
202 000
202 000
202 000
202 000
Total tax
58 261
54 822
68 355
66 731
After tax
143 739
147 178
133 645
135 269
Living cost
26 910
26 910
26 910
26 910
Free-cash
116 829
120 268
106 735
108 359

Estimated living cost  is ₽26910 per week

₽18396
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2102
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽452
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5961
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Brno , Czech Republic
₽119554
₽92482
₽101588
₽112589
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
-
-
-
202 000
social contributions
-
-
-
28 093
health
-
-
-
27 270
solidarity contribution
-
-
-
3 530
income
-
-
-
21 996
total
-
-
-
80 889
Employee
28 710
-
163 255
-
health
3 876
-
22 039
-
social contributions
1 866
-
6 254
-
solidarity contribution
-
-
2 713
-
income
3 445
-
20 244
-
total
9 187
-
51 250
-
Employer
28 710
-
163 255
-
social contributions
7 178
-
24 052
-
health
2 584
-
14 693
-
total
9 762
-
38 745
-
Corporate
163 528
202 000
-
-
income
31 070
38 380
-
-
total
31 070
38 380
-
-
Dividends
132 458
163 620
-
-
withholding
19 869
24 543
-
-
total
19 869
24 543
-
-
Income
202 000
202 000
202 000
202 000
Total tax
69 888
62 923
89 995
80 889
After tax
132 112
139 077
112 005
121 111
Living cost
19 523
19 523
19 523
19 523
Free-cash
112 589
119 554
92 482
101 588

Estimated living cost  is ₽19523 per week

₽13561
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1389
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽384
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4189
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Prague , Czech Republic
₽115020
₽87948
₽97054
₽106437
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
-
-
-
202 000
social contributions
-
-
-
28 093
health
-
-
-
27 270
solidarity contribution
-
-
-
3 530
income
-
-
-
21 996
total
-
-
-
80 889
Employee
35 378
-
163 255
-
health
4 776
-
22 039
-
social contributions
2 300
-
6 254
-
solidarity contribution
-
-
2 713
-
income
4 245
-
20 244
-
total
11 321
-
51 250
-
Employer
35 378
-
163 255
-
social contributions
8 845
-
24 052
-
health
3 184
-
14 693
-
total
12 029
-
38 745
-
Corporate
154 593
202 000
-
-
income
29 373
38 380
-
-
total
29 373
38 380
-
-
Dividends
125 220
163 620
-
-
withholding
18 783
24 543
-
-
total
18 783
24 543
-
-
Income
202 000
202 000
202 000
202 000
Total tax
71 506
62 923
89 995
80 889
After tax
130 494
139 077
112 005
121 111
Living cost
24 057
24 057
24 057
24 057
Free-cash
106 437
115 020
87 948
97 054

Estimated living cost  is ₽24057 per week

₽17891
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1333
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽416
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4418
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Copenhagen , Denmark
₽20746
₽20746
₽75866
₽11100
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
-
-
-
202 000
labour market
-
-
-
16 102
municipal
-
-
-
43 725
pensions
-
-
-
721
national
-
-
-
25 521
total
-
-
-
86 069
Employee
169 104
169 104
169 104
-
municipal
36 010
36 010
36 010
-
pensions
240
240
240
-
national
20 659
20 659
20 659
-
labour market
13 509
13 509
13 509
-
total
70 418
70 418
70 418
-
Employer
169 104
169 104
169 104
-
labour market
13 528
13 528
13 528
-
national
20 695
20 695
20 695
-
municipal
36 067
36 067
36 067
-
pensions
481
481
481
-
total
70 771
70 771
70 771
-
Corporate
20 746
-
-
-
income
4 564
-
-
-
total
4 564
-
-
-
Dividends
16 182
-
-
-
withholding
5 082
-
-
-
total
5 082
-
-
-
Income
202 000
202 000
202 000
202 000
Total tax
150 835
141 189
141 189
86 069
After tax
51 165
60 811
60 811
115 931
Living cost
40 065
40 065
40 065
40 065
Free-cash
11 100
20 746
20 746
75 866

Estimated living cost  is ₽40065 per week

₽27421
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3544
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽616
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8484
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Tallinn , Estonia
₽141559
₽96391
₽88231
₽136406
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
-
-
-
202 000
health
-
-
-
26 260
pensions
-
-
-
40 401
income
-
-
-
27 068
total
-
-
-
93 729
Employee
23 536
-
150 970
-
pensions
471
-
3 020
-
unemployment
376
-
2 415
-
income
2 650
-
29 107
-
total
3 497
-
34 542
-
Employer
23 536
-
150 970
-
pensions
4 708
-
30 193
-
unemployment
189
-
1 208
-
health
3 059
-
19 626
-
total
7 956
-
51 027
-
Corporate
170 508
202 000
-
-
income
34 101
40 401
-
-
total
34 101
40 401
-
-
Dividends
136 407
161 599
-
-
total
-
-
-
-
Income
202 000
202 000
202 000
202 000
Total tax
45 554
40 401
85 569
93 729
After tax
156 446
161 599
116 431
108 271
Living cost
20 040
20 040
20 040
20 040
Free-cash
136 406
141 559
96 391
88 231

Estimated living cost  is ₽20040 per week

₽13745
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1193
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽403
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4698
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Helsinki , Finland
₽91114
₽67183
₽90318
₽93819
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

-
-
-
202 000
health
-
-
-
2 765
municipal
-
-
-
35 863
national
-
-
-
41 201
total
-
-
-
79 829
Employee
43 651
-
169 933
-
health
326
-
2 270
-
municipal
7 150
-
27 655
-
pensions
2 946
-
11 470
-
national
721
-
26 954
-
unemployment
655
-
2 549
-
total
11 798
-
70 898
-
Employer
43 651
-
169 933
-
accident
44
-
170
-
unemployment
283
-
1 105
-
health
335
-
1 308
-
pensions
7 573
-
29 483
-
total
8 235
-
32 066
-
Corporate
150 113
202 000
-
-
income
30 023
40 401
-
-
total
30 023
40 401
-
-
Dividends

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

90 068
121 200
-
-
municipal
16 212
21 816
-
-
national
10 060
16 816
-
-
total
26 272
38 632
-
-
Income
202 000
202 000
202 000
202 000
Total tax
76 328
79 033
102 964
79 829
After tax
125 672
122 967
99 036
122 171
Living cost
31 853
31 853
31 853
31 853
Free-cash
93 819
91 114
67 183
90 318

Estimated living cost  is ₽31853 per week

₽20806
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3064
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽507
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7477
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Marseille , France
₽76235
₽76740
₽83633
₽80845
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
-
-
-
202 000
social contributions
-
-
-
5 755
health
-
-
-
10 286
pensions
-
-
-
30 696
other
-
-
-
6 262
income
-
-
-
39 795
surtax
-
-
-
-
total
-
-
-
92 794
Employee
31 696
-
153 409
-
income
1 634
-
34 841
-
social contributions
904
-
4 372
-
pensions
3 585
-
11 882
-
surtax
-
-
-
-
total
6 123
-
51 095
-
Employer
31 696
-
153 409
-
pensions
5 208
-
19 785
-
social contributions
94
-
460
-
unemployment
1 283
-
6 213
-
health
2 218
-
15 632
-
other
1 094
-
6 502
-
total
9 897
-
48 592
-
Corporate
160 405
202 000
-
-
surtax
-
-
-
-
income
44 913
56 561
-
-
total
44 913
56 561
-
-
Dividends
115 492
145 439
-
-
surtax
-
-
-
-
withholding
14 783
18 616
-
-
social contributions
19 866
25 015
-
-
total
34 649
43 631
-
-
Income
202 000
202 000
202 000
202 000
Total tax
95 582
100 192
99 687
92 794
After tax
106 418
101 808
102 313
109 206
Living cost
25 573
25 573
25 573
25 573
Free-cash
80 845
76 235
76 740
83 633

Estimated living cost  is ₽25573 per week

₽14831
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2598
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽485
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7660
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Nice , France
₽73422
₽73927
₽80820
₽78324
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
-
-
-
202 000
social contributions
-
-
-
5 755
health
-
-
-
10 286
pensions
-
-
-
30 696
other
-
-
-
6 262
income
-
-
-
39 795
surtax
-
-
-
-
total
-
-
-
92 794
Employee
35 509
-
153 409
-
income
2 096
-
34 841
-
social contributions
1 012
-
4 372
-
pensions
4 015
-
11 882
-
surtax
-
-
-
-
total
7 123
-
51 095
-
Employer
35 509
-
153 409
-
pensions
5 833
-
19 785
-
social contributions
107
-
460
-
unemployment
1 437
-
6 213
-
health
2 486
-
15 632
-
other
1 225
-
6 502
-
total
11 088
-
48 592
-
Corporate
155 402
202 000
-
-
surtax
-
-
-
-
income
43 513
56 561
-
-
total
43 513
56 561
-
-
Dividends
111 889
145 439
-
-
surtax
-
-
-
-
withholding
14 321
18 616
-
-
social contributions
19 245
25 015
-
-
total
33 566
43 631
-
-
Income
202 000
202 000
202 000
202 000
Total tax
95 290
100 192
99 687
92 794
After tax
106 710
101 808
102 313
109 206
Living cost
28 386
28 386
28 386
28 386
Free-cash
78 324
73 422
73 927
80 820

Estimated living cost  is ₽28386 per week

₽17898
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2308
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽483
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7698
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Paris , France
₽61736
₽62241
₽69134
₽67441
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
-
-
-
202 000
social contributions
-
-
-
5 755
health
-
-
-
10 286
pensions
-
-
-
30 696
other
-
-
-
6 262
income
-
-
-
39 795
surtax
-
-
-
-
total
-
-
-
92 794
Employee
51 964
-
153 409
-
income
4 534
-
34 841
-
social contributions
1 480
-
4 372
-
pensions
5 877
-
11 882
-
surtax
-
-
-
-
total
11 891
-
51 095
-
Employer
51 964
-
153 409
-
pensions
8 538
-
19 785
-
social contributions
156
-
460
-
unemployment
2 105
-
6 213
-
health
3 637
-
15 632
-
other
1 793
-
6 502
-
total
16 229
-
48 592
-
Corporate
133 807
202 000
-
-
surtax
-
-
-
-
income
37 466
56 561
-
-
total
37 466
56 561
-
-
Dividends
96 341
145 439
-
-
surtax
-
-
-
-
withholding
12 331
18 616
-
-
social contributions
16 570
25 015
-
-
total
28 901
43 631
-
-
Income
202 000
202 000
202 000
202 000
Total tax
94 487
100 192
99 687
92 794
After tax
107 513
101 808
102 313
109 206
Living cost
40 072
40 072
40 072
40 072
Free-cash
67 441
61 736
62 241
69 134

Estimated living cost  is ₽40072 per week

₽27120
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3278
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽549
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9124
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Batumi , Georgia
₽186043
₽155743
₽194123
₽184945
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%.

-
-
-
202 000
microenterprise

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

-
-
-
2 020
total
-
-
-
2 020
Employee
7 321
-
202 000
-
income
1 464
-
40 400
-
total
1 464
-
40 400
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

We will register your company as part of a virtual zone. Your non-Georgian corporate tax will be zero. Turnover in Georgia will be taxed at 15%.

194 679
202 000
-
-
total
-
-
-
-
Dividends
194 679
202 000
-
-
withholding
9 734
10 100
-
-
total
9 734
10 100
-
-
Income
202 000
202 000
202 000
202 000
Total tax
11 198
10 100
40 400
2 020
After tax
190 802
191 900
161 600
199 980
Living cost
5 857
5 857
5 857
5 857
Free-cash
184 945
186 043
155 743
194 123

Estimated living cost  is ₽5857 per week

₽3630
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽487
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽161
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽1579
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Tbilisi , Georgia
₽182773
₽152473
₽190853
₽181061
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%.

-
-
-
202 000
microenterprise

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

-
-
-
2 020
total
-
-
-
2 020
Employee
11 409
-
202 000
-
income
2 282
-
40 400
-
total
2 282
-
40 400
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

We will register your company as part of a virtual zone. Your non-Georgian corporate tax will be zero. Turnover in Georgia will be taxed at 15%.

190 591
202 000
-
-
total
-
-
-
-
Dividends
190 591
202 000
-
-
withholding
9 530
10 100
-
-
total
9 530
10 100
-
-
Income
202 000
202 000
202 000
202 000
Total tax
11 812
10 100
40 400
2 020
After tax
190 188
191 900
161 600
199 980
Living cost
9 127
9 127
9 127
9 127
Free-cash
181 061
182 773
152 473
190 853

Estimated living cost  is ₽9127 per week

₽6176
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽383
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽306
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽2261
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Berlin , Germany
₽71837
₽91891
₽68439
₽82690
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.

-
-
-
202 000
health

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

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

-
-
-
5 668
trade
-
-
-
23 452
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.

-
-
-
68 634
surtax

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

-
-
-
3 776
total
-
-
-
101 530
Employee

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

41 281
-
202 000
-
health

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

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

5 668
-
5 668
-
surtax

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

187
-
3 776
-
income

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

3 395
-
68 634
-
total
9 250
-
78 078
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
160 719
202 000
-
-
trade
23 063
28 987
-
-
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.

1 326
1 666
-
-
chamber of commerce
362
422
-
-
income
24 108
30 300
-
-
total
48 859
61 375
-
-
Dividends
111 860
140 625
-
-
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.

1 521
1 916
-
-
withholding
27 649
34 841
-
-
total
29 170
36 757
-
-
Income
202 000
202 000
202 000
202 000
Total tax
87 279
98 132
78 078
101 530
After tax
114 721
103 868
123 922
100 470
Living cost
32 031
32 031
32 031
32 031
Free-cash
82 690
71 837
91 891
68 439

Estimated living cost  is ₽32031 per week

₽22096
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3446
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽464
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6024
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Dresden , Germany
₽76660
₽98792
₽73053
₽85839
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.

-
-
-
202 000
health

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

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

-
-
-
5 668
trade
-
-
-
25 739
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.

-
-
-
68 634
surtax

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

-
-
-
3 776
total
-
-
-
103 817
Employee

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

31 733
-
202 000
-
health

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

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

5 668
-
5 668
-
surtax

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

49
-
3 776
-
income

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

886
-
68 634
-
total
6 603
-
78 078
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
170 267
202 000
-
-
trade
26 818
31 815
-
-
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.

1 404
1 666
-
-
chamber of commerce
370
416
-
-
income
25 539
30 300
-
-
total
54 131
64 197
-
-
Dividends
116 135
137 803
-
-
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.

1 579
1 877
-
-
withholding
28 718
34 136
-
-
total
30 297
36 013
-
-
Income
202 000
202 000
202 000
202 000
Total tax
91 031
100 210
78 078
103 817
After tax
110 969
101 790
123 922
98 183
Living cost
25 130
25 130
25 130
25 130
Free-cash
85 839
76 660
98 792
73 053

Estimated living cost  is ₽25130 per week

₽15808
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2930
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽469
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5923
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Hamburg , Germany
₽68158
₽91329
₽64445
₽79817
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.

-
-
-
202 000
health

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

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

-
-
-
5 668
trade
-
-
-
26 884
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.

-
-
-
68 634
surtax

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

-
-
-
3 776
total
-
-
-
104 962
Employee

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

42 074
-
202 000
-
health

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

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

5 668
-
5 668
-
surtax

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

198
-
3 776
-
income

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

3 615
-
68 634
-
total
9 481
-
78 078
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
159 926
202 000
-
-
trade
26 308
33 229
-
-
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.

1 319
1 666
-
-
chamber of commerce
353
413
-
-
income
23 988
30 300
-
-
total
51 968
65 608
-
-
Dividends
107 958
136 392
-
-
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.

1 467
1 858
-
-
withholding
26 674
33 783
-
-
total
28 141
35 641
-
-
Income
202 000
202 000
202 000
202 000
Total tax
89 590
101 249
78 078
104 962
After tax
112 410
100 751
123 922
97 038
Living cost
32 593
32 593
32 593
32 593
Free-cash
79 817
68 158
91 329
64 445

Estimated living cost  is ₽32593 per week

₽21798
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3437
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽487
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6871
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Munich , Germany
₽61703
₽85914
₽57887
₽75158
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.

-
-
-
202 000
health

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

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

-
-
-
5 668
trade
-
-
-
28 027
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.

-
-
-
68 634
surtax

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

-
-
-
3 776
total
-
-
-
106 105
Employee

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

49 862
-
202 000
-
health

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

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

5 668
-
5 668
-
surtax

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

323
-
3 776
-
income

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

5 863
-
68 634
-
total
11 854
-
78 078
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
152 138
202 000
-
-
trade
26 092
34 643
-
-
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.

1 255
1 666
-
-
chamber of commerce
340
411
-
-
income
22 820
30 300
-
-
total
50 507
67 020
-
-
Dividends
101 631
134 980
-
-
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.

1 381
1 839
-
-
withholding
25 092
33 430
-
-
total
26 473
35 269
-
-
Income
202 000
202 000
202 000
202 000
Total tax
88 834
102 289
78 078
106 105
After tax
113 166
99 711
123 922
95 895
Living cost
38 008
38 008
38 008
38 008
Free-cash
75 158
61 703
85 914
57 887

Estimated living cost  is ₽38008 per week

₽27759
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3040
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽494
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6715
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Athens , Greece
₽108422
₽71144
₽76216
₽105785
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
-
-
-
202 000
unemployment
-
-
-
189
health
-
-
-
7 861
pensions
-
-
-
22 146
other
-
-
-
-
income
-
-
-
65 661
surtax
-
-
-
11 292
total
-
-
-
107 149
Employee
27 940
-
178 692
-
health
713
-
2 823
-
pensions
1 864
-
7 386
-
surtax
99
-
10 299
-
other
-
-
-
-
unemployment
1 944
-
7 707
-
income
4 684
-
60 698
-
total
9 304
-
88 913
-
Employer
27 940
-
178 692
-
pensions
3 725
-
14 761
-
unemployment
886
-
3 509
-
health
1 271
-
5 038
-
other
-
-
-
-
total
5 882
-
23 308
-
Corporate
168 177
202 000
-
-
income
43 726
52 521
-
-
total
43 726
52 521
-
-
Dividends
124 452
149 479
-
-
withholding
18 668
22 422
-
-
total
18 668
22 422
-
-
Income
202 000
202 000
202 000
202 000
Total tax
77 580
74 943
112 221
107 149
After tax
124 420
127 057
89 779
94 851
Living cost
18 635
18 635
18 635
18 635
Free-cash
105 785
108 422
71 144
76 216

Estimated living cost  is ₽18635 per week

₽11251
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1620
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽433
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5333
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Thessaloniki , Greece
₽108749
₽71471
₽76543
₽106166
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
-
-
-
202 000
unemployment
-
-
-
189
health
-
-
-
7 861
pensions
-
-
-
22 146
other
-
-
-
-
income
-
-
-
65 661
surtax
-
-
-
11 292
total
-
-
-
107 149
Employee
27 437
-
178 692
-
health
701
-
2 823
-
pensions
1 830
-
7 386
-
surtax
90
-
10 299
-
other
-
-
-
-
unemployment
1 910
-
7 707
-
income
4 599
-
60 698
-
total
9 130
-
88 913
-
Employer
27 437
-
178 692
-
pensions
3 657
-
14 761
-
unemployment
869
-
3 509
-
health
1 249
-
5 038
-
other
-
-
-
-
total
5 775
-
23 308
-
Corporate
168 788
202 000
-
-
income
43 885
52 521
-
-
total
43 885
52 521
-
-
Dividends
124 903
149 479
-
-
withholding
18 736
22 422
-
-
total
18 736
22 422
-
-
Income
202 000
202 000
202 000
202 000
Total tax
77 526
74 943
112 221
107 149
After tax
124 474
127 057
89 779
94 851
Living cost
18 308
18 308
18 308
18 308
Free-cash
106 166
108 749
71 471
76 543

Estimated living cost  is ₽18308 per week

₽11194
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1689
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽422
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5002
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Budapest , Hungary
₽97107
₽100827
₽123662
₽97446
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
-
-
-
202 000
unemployment
-
-
-
3 030
health
-
-
-
14 140
pensions
-
-
-
20 200
income
-
-
-
24 695
total
-
-
-
62 065
Employee

As of 2018, the minimum salary of a managing director was set at 180,500 HUF per month.

The minimum wage is 138,000 HUF per month.

23 491
9 349
169 038
-
health
1 644
654
11 833
-
pensions
2 349
935
16 904
-
unemployment
352
140
2 536
-
income
2 872
1 143
20 665
-
total
7 217
2 872
51 938
-
Employer

As of 2018, the minimum salary of a managing director was set at 180,500 HUF per month.

The minimum wage is 138,000 HUF per month.

23 491
9 349
169 038
-
pensions
4 581
1 823
32 962
-
total
4 581
1 823
32 962
-
Corporate
173 929
190 828
-
-
income
15 654
17 175
-
-
total
15 654
17 175
-
-
Dividends
158 275
173 653
-
-
withholding
30 072
32 994
-
-
social contributions
30 757
33 756
-
-
total
60 829
66 750
-
-
Income
202 000
202 000
202 000
202 000
Total tax
88 281
88 620
84 900
62 065
After tax
113 719
113 380
117 100
139 935
Living cost
16 273
16 273
16 273
16 273
Free-cash
97 446
97 107
100 827
123 662

Estimated living cost  is ₽16273 per week

₽11105
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1331
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽325
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3512
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Reykjavik , Iceland
₽84165
₽73104
₽72019
₽83468
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
-
-
-
202 000
social contributions
-
-
-
2 172
municipal
-
-
-
22 529
pensions
-
-
-
24 240
national
-
-
-
39 157
total
-
-
-
88 098
Employee
64 927
-
174 627
-
municipal
8 020
-
23 311
-
pensions
2 597
-
6 985
-
national
12 427
-
40 870
-
total
23 044
-
71 166
-
Employer
64 927
-
174 627
-
social contributions
698
-
1 877
-
pensions
5 194
-
13 970
-
total
5 892
-
15 847
-
Corporate
126 896
202 000
-
-
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%.

25 379
40 400
-
-
total
25 379
40 400
-
-
Dividends
101 517
161 600
-
-
withholding
22 334
35 552
-
-
total
22 334
35 552
-
-
Income
202 000
202 000
202 000
202 000
Total tax
76 649
75 952
87 013
88 098
After tax
125 351
126 048
114 987
113 902
Living cost
41 883
41 883
41 883
41 883
Free-cash
83 468
84 165
73 104
72 019

Estimated living cost  is ₽41883 per week

₽28468
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3893
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽627
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8895
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Dublin , Ireland
₽94138
₽52657
₽52657
₽95969
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
-
-
-
202 000
social contributions
-
-
-
34 995
income
-
-
-
67 086
total
-
-
-
102 081
Employee
64 899
-
202 000
-
social contributions
5 392
-
34 995
-
income
12 246
-
67 086
-
total
17 638
-
102 081
-
Employer
64 899
-
202 000
-
total
-
-
-
-
Corporate
137 101
202 000
-
-
income
17 138
25 250
-
-
total
17 138
25 250
-
-
Dividends
119 963
176 750
-
-
withholding
23 993
35 350
-
-
total
23 993
35 350
-
-
Income
202 000
202 000
202 000
202 000
Total tax
58 769
60 600
102 081
102 081
After tax
143 231
141 400
99 919
99 919
Living cost
47 262
47 262
47 262
47 262
Free-cash
95 969
94 138
52 657
52 657

Estimated living cost  is ₽47262 per week

₽35956
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3851
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽452
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7003
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Milan , Italy
₽72764
₽56270
₽63306
₽68433
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
-
-
-
202 000
regional
-
-
-
2 627
social contributions
-
-
-
41 525
municipal
-
-
-
1 283
national
-
-
-
58 250
total
-
-
-
103 685
Employee
73 736
-
202 000
-
regional
696
-
2 403
-
municipal
390
-
1 181
-
social contributions
24 864
-
54 440
-
national
12 777
-
52 697
-
total
38 727
-
110 721
-
Employer
73 736
-
202 000
-
total
-
-
-
-
Corporate
128 264
202 000
-
-
nationa
30 784
48 481
-
-
municipal
5 002
7 879
-
-
total
35 786
56 360
-
-
Dividends
92 478
145 641
-
-
withholding
24 045
37 867
-
-
total
24 045
37 867
-
-
Income
202 000
202 000
202 000
202 000
Total tax
98 558
94 227
110 721
103 685
After tax
103 442
107 773
91 279
98 315
Living cost
35 009
35 009
35 009
35 009
Free-cash
68 433
72 764
56 270
63 306

Estimated living cost  is ₽35009 per week

₽24404
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2296
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽537
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7772
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Naples , Italy
₽83825
₽68337
₽75334
₽81984
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
-
-
-
202 000
regional
-
-
-
3 258
social contributions
-
-
-
41 525
municipal
-
-
-
1 283
national
-
-
-
58 250
total
-
-
-
104 316
Employee
46 023
-
202 000
-
regional
620
-
2 995
-
municipal
244
-
1 181
-
social contributions
15 519
-
54 440
-
national
7 291
-
52 697
-
total
23 674
-
111 313
-
Employer
46 023
-
202 000
-
total
-
-
-
-
Corporate
155 977
202 000
-