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
₽ 203500
per

Your estimated
City
free-cash

Andorra , Andorra
₽158210
₽128363
₽122955
₽155423
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
-
-
-
203 500
social contributions
-
-
-
44 770
income
-
-
-
10 835
total
-
-
-
55 605
Employee
26 673
-
176 191
-
social contributions
1 733
-
11 453
-
income
-
-
11 435
-
total
1 733
-
22 888
-
Employer
26 673
-
176 191
-
social contributions
4 135
-
27 309
-
total
4 135
-
27 309
-
Corporate
172 692
203 500
-
-
income
17 269
20 350
-
-
total
17 269
20 350
-
-
Dividends
155 424
183 150
-
-
total
-
-
-
-
Income
203 500
203 500
203 500
203 500
Total tax
23 137
20 350
50 197
55 605
After tax
180 363
183 150
153 303
147 895
Living cost
24 940
24 940
24 940
24 940
Free-cash
155 423
158 210
128 363
122 955

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
₽85667
₽26527
₽77672
₽85258
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
-
-
-
203 500
chamber of commerce
-
-
-
814
unemployment
-
-
-
5 089
health
-
-
-
7 414
pensions
-
-
-
17 931
income
-
-
-
68 111
surtax
-
-
-
-
total
-
-
-
99 359
Employee
36 267
33 064
170 252
-
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
57 927
-
total
9 798
8 427
75 480
-
Employer
36 267
33 064
170 252
-
pensions
4 552
4 150
12 164
-
accident
471
430
1 260
-
unemployment
1 088
992
2 908
-
surtax
-
-
-
-
payroll
1 088
992
5 108
-
chamber of commerce
145
132
682
-
health
1 371
1 250
3 664
-
other
1 722
1 570
7 463
-
total
10 437
9 516
33 249
-
Corporate
156 796
160 920
167 103
-
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.

39 199
40 231
41 775
-
total
39 199
40 231
41 775
-
Dividends
117 596
120 690
-
-
withholding
32 339
33 190
-
-
total
32 339
33 190
-
-
Income
203 500
203 500
203 500
203 500
Total tax
91 773
91 364
150 504
99 359
After tax
111 727
112 136
52 996
104 141
Living cost
26 469
26 469
26 469
26 469
Free-cash
85 258
85 667
26 527
77 672

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
₽82813
₽23724
₽74743
₽81531
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
-
-
-
203 500
chamber of commerce
-
-
-
814
unemployment
-
-
-
5 089
health
-
-
-
7 414
pensions
-
-
-
17 931
income
-
-
-
68 111
surtax
-
-
-
164
total
-
-
-
99 523
Employee
41 463
33 064
170 101
-
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
57 852
-
total
12 228
8 427
75 405
-
Employer
41 463
33 064
170 101
-
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
5 103
-
chamber of commerce
165
132
680
-
health
1 567
1 250
3 664
-
other
1 970
1 570
7 457
-
total
12 096
9 680
33 400
-
Corporate
149 942
160 757
166 952
-
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.

37 486
40 190
41 737
-
total
37 486
40 190
41 737
-
Dividends
112 456
120 567
-
-
withholding
30 925
33 156
-
-
total
30 925
33 156
-
-
Income
203 500
203 500
203 500
203 500
Total tax
92 735
91 453
150 542
99 523
After tax
110 765
112 047
52 958
103 977
Living cost
29 234
29 234
29 234
29 234
Free-cash
81 531
82 813
23 724
74 743

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
₽80483
₽38197
₽58344
₽70998
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
-
-
-
203 500
social contributions
-
-
-
20 685
communal

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

-
-
-
10 969
national
-
-
-
83 251
total
-
-
-
114 905
Employee

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

59 347
-
157 617
-
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
-
7 408
-
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
-
11 821
-
communal

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

3 095
-
8 220
-
national
18 246
-
60 350
-
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
-
1 371
-
total
29 096
-
89 170
-
Employer

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

59 347
-
157 617
-
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
-
2 048
-
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
-
2 302
-
surtax
6 729
-
17 873
-
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
-
9 694
-
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
-
13 965
-
total
17 275
-
45 882
-
Corporate
126 878
203 500
-
-
surtax
507
897
-
-
income
25 376
44 845
-
-
total
25 883
45 742
-
-
Dividends
100 996
157 757
-
-
withholding

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

29 997
47 024
-
-
total
29 997
47 024
-
-
Income
203 500
203 500
203 500
203 500
Total tax
102 251
92 766
135 052
114 905
After tax
101 249
110 734
68 448
88 595
Living cost
30 251
30 251
30 251
30 251
Free-cash
70 998
80 483
38 197
58 344

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
₽159729
₽159579
₽150979
₽154676
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
-
-
-
203 500
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
-
-
-
30 525
total
-
-
-
38 258
Employee
18 887
-
197 818
-
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
-
19 781
-
total
4 624
-
23 975
-
Employer
18 887
-
197 818
-
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
180 907
203 500
-
-
income
18 091
20 350
-
-
total
18 091
20 350
-
-
Dividends
162 816
183 150
-
-
withholding
8 141
9 158
-
-
total
8 141
9 158
-
-
Income
203 500
203 500
203 500
203 500
Total tax
34 561
29 508
29 658
38 258
After tax
168 939
173 992
173 842
165 242
Living cost
14 263
14 263
14 263
14 263
Free-cash
154 676
159 729
159 579
150 979

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
₽163121
₽162971
₽154371
₽159271
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
-
-
-
203 500
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
-
-
-
30 525
total
-
-
-
38 258
Employee
14 395
-
197 818
-
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
-
19 781
-
total
3 523
-
23 975
-
Employer
14 395
-
197 818
-
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
186 280
203 500
-
-
income
18 628
20 350
-
-
total
18 628
20 350
-
-
Dividends
167 653
183 150
-
-
withholding
8 382
9 158
-
-
total
8 382
9 158
-
-
Income
203 500
203 500
203 500
203 500
Total tax
33 358
29 508
29 658
38 258
After tax
170 142
173 992
173 842
165 242
Living cost
10 871
10 871
10 871
10 871
Free-cash
159 271
163 121
162 971
154 371

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
₽129058
₽115377
₽117012
₽124544
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
-
-
-
203 500
social contributions
-
-
-
13 424
health
-
-
-
5 189
income
-
-
-
48 666
total
-
-
-
67 279
Employee
63 798
63 798
192 792
-
health
494
1 085
3 278
-
social contributions
2 412
5 295
7 142
-
income
6 947
5 906
47 786
-
total
9 853
12 286
58 206
-
Employer
63 798
63 798
192 792
-
social contributions
2 412
5 295
7 142
-
health
537
1 181
3 566
-
total
2 949
6 476
10 708
-
Corporate
171 489
133 227
-
-
income
21 436
16 653
-
-
total
21 436
16 653
-
-
Dividends
150 053
116 574
-
-
withholding
25 509
19 818
-
-
total
25 509
19 818
-
-
Income
203 500
203 500
203 500
203 500
Total tax
59 747
55 233
68 914
67 279
After tax
143 753
148 267
134 586
136 221
Living cost
19 209
19 209
19 209
19 209
Free-cash
124 544
129 058
115 377
117 012

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
₽121357
₽107676
₽109311
₽117917
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
-
-
-
203 500
social contributions
-
-
-
13 424
health
-
-
-
5 189
income
-
-
-
48 666
total
-
-
-
67 279
Employee
63 798
63 798
192 792
-
health
635
1 085
3 278
-
social contributions
3 100
5 295
7 142
-
income
6 699
5 906
47 786
-
total
10 434
12 286
58 206
-
Employer
63 798
63 798
192 792
-
social contributions
3 100
5 295
7 142
-
health
691
1 181
3 566
-
total
3 791
6 476
10 708
-
Corporate
162 364
133 227
-
-
income
20 296
16 653
-
-
total
20 296
16 653
-
-
Dividends
142 068
116 574
-
-
withholding
24 152
19 818
-
-
total
24 152
19 818
-
-
Income
203 500
203 500
203 500
203 500
Total tax
58 673
55 233
68 914
67 279
After tax
144 827
148 267
134 586
136 221
Living cost
26 910
26 910
26 910
26 910
Free-cash
117 917
121 357
107 676
109 311

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
₽120587
₽93410
₽102600
₽113622
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
-
-
-
203 500
social contributions
-
-
-
28 093
health
-
-
-
27 473
solidarity contribution
-
-
-
3 621
income
-
-
-
22 190
total
-
-
-
81 377
Employee
28 710
-
164 631
-
health
3 876
-
22 225
-
social contributions
1 866
-
6 254
-
solidarity contribution
-
-
2 796
-
income
3 445
-
20 423
-
total
9 187
-
51 698
-
Employer
28 710
-
164 631
-
social contributions
7 178
-
24 052
-
health
2 584
-
14 817
-
total
9 762
-
38 869
-
Corporate
165 028
203 500
-
-
income
31 355
38 665
-
-
total
31 355
38 665
-
-
Dividends
133 673
164 835
-
-
withholding
20 051
24 725
-
-
total
20 051
24 725
-
-
Income
203 500
203 500
203 500
203 500
Total tax
70 355
63 390
90 567
81 377
After tax
133 145
140 110
112 933
122 123
Living cost
19 523
19 523
19 523
19 523
Free-cash
113 622
120 587
93 410
102 600

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
₽116053
₽88876
₽98066
₽107470
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
-
-
-
203 500
social contributions
-
-
-
28 093
health
-
-
-
27 473
solidarity contribution
-
-
-
3 621
income
-
-
-
22 190
total
-
-
-
81 377
Employee
35 378
-
164 631
-
health
4 776
-
22 225
-
social contributions
2 300
-
6 254
-
solidarity contribution
-
-
2 796
-
income
4 245
-
20 423
-
total
11 321
-
51 698
-
Employer
35 378
-
164 631
-
social contributions
8 845
-
24 052
-
health
3 184
-
14 817
-
total
12 029
-
38 869
-
Corporate
156 093
203 500
-
-
income
29 658
38 665
-
-
total
29 658
38 665
-
-
Dividends
126 435
164 835
-
-
withholding
18 965
24 725
-
-
total
18 965
24 725
-
-
Income
203 500
203 500
203 500
203 500
Total tax
71 973
63 390
90 567
81 377
After tax
131 527
140 110
112 933
122 123
Living cost
24 057
24 057
24 057
24 057
Free-cash
107 470
116 053
88 876
98 066

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
₽22246
₽22246
₽76664
₽11778
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
-
-
-
203 500
labour market
-
-
-
16 222
municipal
-
-
-
44 082
pensions
-
-
-
721
national
-
-
-
25 746
total
-
-
-
86 771
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
22 246
-
-
-
income
4 894
-
-
-
total
4 894
-
-
-
Dividends
17 352
-
-
-
withholding
5 574
-
-
-
total
5 574
-
-
-
Income
203 500
203 500
203 500
203 500
Total tax
151 657
141 189
141 189
86 771
After tax
51 843
62 311
62 311
116 729
Living cost
40 065
40 065
40 065
40 065
Free-cash
11 778
22 246
22 246
76 664

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
₽142760
₽97254
₽89034
₽137605
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
-
-
-
203 500
health
-
-
-
26 456
pensions
-
-
-
40 700
income
-
-
-
27 270
total
-
-
-
94 426
Employee
23 536
-
152 092
-
pensions
471
-
3 042
-
unemployment
376
-
2 434
-
income
2 650
-
29 323
-
total
3 497
-
34 799
-
Employer
23 536
-
152 092
-
pensions
4 708
-
30 418
-
unemployment
189
-
1 217
-
health
3 059
-
19 772
-
total
7 956
-
51 407
-
Corporate
172 008
203 500
-
-
income
34 402
40 700
-
-
total
34 402
40 700
-
-
Dividends
137 606
162 800
-
-
total
-
-
-
-
Income
203 500
203 500
203 500
203 500
Total tax
45 855
40 700
86 206
94 426
After tax
157 645
162 800
117 294
109 074
Living cost
20 040
20 040
20 040
20 040
Free-cash
137 605
142 760
97 254
89 034

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
₽91873
₽67759
₽91070
₽94666
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

-
-
-
203 500
health
-
-
-
2 788
municipal
-
-
-
36 127
national
-
-
-
41 662
total
-
-
-
80 577
Employee
43 651
-
171 195
-
health
326
-
2 291
-
municipal
7 150
-
27 860
-
pensions
2 946
-
11 555
-
national
721
-
27 309
-
unemployment
655
-
2 568
-
total
11 798
-
71 583
-
Employer
43 651
-
171 195
-
accident
44
-
172
-
unemployment
283
-
1 113
-
health
335
-
1 318
-
pensions
7 573
-
29 702
-
total
8 235
-
32 305
-
Corporate
151 613
203 500
-
-
income
30 322
40 700
-
-
total
30 322
40 700
-
-
Dividends

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

90 968
122 100
-
-
municipal
16 374
21 978
-
-
national
10 252
17 096
-
-
total
26 626
39 074
-
-
Income
203 500
203 500
203 500
203 500
Total tax
76 981
79 774
103 888
80 577
After tax
126 519
123 726
99 612
122 923
Living cost
31 853
31 853
31 853
31 853
Free-cash
94 666
91 873
67 759
91 070

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
₽76990
₽77294
₽84324
₽81602
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
-
-
-
203 500
social contributions
-
-
-
5 799
health
-
-
-
10 396
pensions
-
-
-
30 819
other
-
-
-
6 309
income
-
-
-
40 280
surtax
-
-
-
-
total
-
-
-
93 603
Employee
31 696
-
154 487
-
income
1 634
-
35 228
-
social contributions
904
-
4 402
-
pensions
3 585
-
11 990
-
surtax
-
-
-
-
total
6 123
-
51 620
-
Employer
31 696
-
154 487
-
pensions
5 208
-
19 963
-
social contributions
94
-
463
-
unemployment
1 283
-
6 257
-
health
2 218
-
15 772
-
other
1 094
-
6 558
-
total
9 897
-
49 013
-
Corporate
161 905
203 500
-
-
surtax
-
-
-
-
income
45 333
56 980
-
-
total
45 333
56 980
-
-
Dividends
116 572
146 520
-
-
surtax
-
-
-
-
withholding
14 921
18 755
-
-
social contributions
20 051
25 202
-
-
total
34 972
43 957
-
-
Income
203 500
203 500
203 500
203 500
Total tax
96 325
100 937
100 633
93 603
After tax
107 175
102 563
102 867
109 897
Living cost
25 573
25 573
25 573
25 573
Free-cash
81 602
76 990
77 294
84 324

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
₽74177
₽74481
₽81511
₽79081
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
-
-
-
203 500
social contributions
-
-
-
5 799
health
-
-
-
10 396
pensions
-
-
-
30 819
other
-
-
-
6 309
income
-
-
-
40 280
surtax
-
-
-
-
total
-
-
-
93 603
Employee
35 509
-
154 487
-
income
2 096
-
35 228
-
social contributions
1 012
-
4 402
-
pensions
4 015
-
11 990
-
surtax
-
-
-
-
total
7 123
-
51 620
-
Employer
35 509
-
154 487
-
pensions
5 833
-
19 963
-
social contributions
107
-
463
-
unemployment
1 437
-
6 257
-
health
2 486
-
15 772
-
other
1 225
-
6 558
-
total
11 088
-
49 013
-
Corporate
156 902
203 500
-
-
surtax
-
-
-
-
income
43 932
56 980
-
-
total
43 932
56 980
-
-
Dividends
112 970
146 520
-
-
surtax
-
-
-
-
withholding
14 460
18 755
-
-
social contributions
19 430
25 202
-
-
total
33 890
43 957
-
-
Income
203 500
203 500
203 500
203 500
Total tax
96 033
100 937
100 633
93 603
After tax
107 467
102 563
102 867
109 897
Living cost
28 386
28 386
28 386
28 386
Free-cash
79 081
74 177
74 481
81 511

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
₽62491
₽62795
₽69825
₽68195
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
-
-
-
203 500
social contributions
-
-
-
5 799
health
-
-
-
10 396
pensions
-
-
-
30 819
other
-
-
-
6 309
income
-
-
-
40 280
surtax
-
-
-
-
total
-
-
-
93 603
Employee
51 964
-
154 487
-
income
4 534
-
35 228
-
social contributions
1 480
-
4 402
-
pensions
5 877
-
11 990
-
surtax
-
-
-
-
total
11 891
-
51 620
-
Employer
51 964
-
154 487
-
pensions
8 538
-
19 963
-
social contributions
156
-
463
-
unemployment
2 105
-
6 257
-
health
3 637
-
15 772
-
other
1 793
-
6 558
-
total
16 229
-
49 013
-
Corporate
135 307
203 500
-
-
surtax
-
-
-
-
income
37 886
56 980
-
-
total
37 886
56 980
-
-
Dividends
97 420
146 520
-
-
surtax
-
-
-
-
withholding
12 470
18 755
-
-
social contributions
16 757
25 202
-
-
total
29 227
43 957
-
-
Income
203 500
203 500
203 500
203 500
Total tax
95 233
100 937
100 633
93 603
After tax
108 267
102 563
102 867
109 897
Living cost
40 072
40 072
40 072
40 072
Free-cash
68 195
62 491
62 795
69 825

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
₽187468
₽156943
₽195608
₽186370
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%.

-
-
-
203 500
microenterprise

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

-
-
-
2 035
total
-
-
-
2 035
Employee
7 321
-
203 500
-
income
1 464
-
40 700
-
total
1 464
-
40 700
-
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%.

196 179
203 500
-
-
total
-
-
-
-
Dividends
196 179
203 500
-
-
withholding
9 809
10 175
-
-
total
9 809
10 175
-
-
Income
203 500
203 500
203 500
203 500
Total tax
11 273
10 175
40 700
2 035
After tax
192 227
193 325
162 800
201 465
Living cost
5 857
5 857
5 857
5 857
Free-cash
186 370
187 468
156 943
195 608

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
₽184198
₽153673
₽192338
₽182486
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%.

-
-
-
203 500
microenterprise

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

-
-
-
2 035
total
-
-
-
2 035
Employee
11 409
-
203 500
-
income
2 282
-
40 700
-
total
2 282
-
40 700
-
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%.

192 091
203 500
-
-
total
-
-
-
-
Dividends
192 091
203 500
-
-
withholding
9 605
10 175
-
-
total
9 605
10 175
-
-
Income
203 500
203 500
203 500
203 500
Total tax
11 887
10 175
40 700
2 035
After tax
191 613
193 325
162 800
201 465
Living cost
9 127
9 127
9 127
9 127
Free-cash
182 486
184 198
153 673
192 338

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
₽72606
₽92726
₽69059
₽83461
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.

-
-
-
203 500
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
-
-
-
23 667
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.

-
-
-
69 265
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.

-
-
-
3 810
total
-
-
-
102 410
Employee

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

41 281
-
203 500
-
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
-
3 810
-
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
-
69 265
-
total
9 250
-
78 743
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
162 219
203 500
-
-
trade
23 278
29 203
-
-
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.

1 338
1 678
-
-
chamber of commerce
364
425
-
-
income
24 333
30 526
-
-
total
49 313
61 832
-
-
Dividends
112 905
141 668
-
-
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.

1 535
1 930
-
-
withholding
27 910
35 101
-
-
total
29 445
37 031
-
-
Income
203 500
203 500
203 500
203 500
Total tax
88 008
98 863
78 743
102 410
After tax
115 492
104 637
124 757
101 090
Living cost
32 031
32 031
32 031
32 031
Free-cash
83 461
72 606
92 726
69 059

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
₽77414
₽99627
₽73652
₽86591
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.

-
-
-
203 500
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
-
-
-
25 975
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.

-
-
-
69 265
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.

-
-
-
3 810
total
-
-
-
104 718
Employee

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

31 733
-
203 500
-
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
-
3 810
-
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
-
69 265
-
total
6 603
-
78 743
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
171 767
203 500
-
-
trade
27 054
32 051
-
-
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.

1 417
1 678
-
-
chamber of commerce
373
419
-
-
income
25 764
30 526
-
-
total
54 608
64 674
-
-
Dividends
117 158
138 826
-
-
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.

1 593
1 891
-
-
withholding
28 975
34 391
-
-
total
30 568
36 282
-
-
Income
203 500
203 500
203 500
203 500
Total tax
91 779
100 956
78 743
104 718
After tax
111 721
102 544
124 757
98 782
Living cost
25 130
25 130
25 130
25 130
Free-cash
86 591
77 414
99 627
73 652

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
₽68904
₽92164
₽65033
₽80561
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.

-
-
-
203 500
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
-
-
-
27 131
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.

-
-
-
69 265
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.

-
-
-
3 810
total
-
-
-
105 874
Employee

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

42 074
-
203 500
-
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
-
3 810
-
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
-
69 265
-
total
9 481
-
78 743
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
161 426
203 500
-
-
trade
26 555
33 476
-
-
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.

1 332
1 678
-
-
chamber of commerce
356
416
-
-
income
24 214
30 526
-
-
total
52 457
66 096
-
-
Dividends
108 970
137 404
-
-
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.

1 482
1 872
-
-
withholding
26 926
34 035
-
-
total
28 408
35 907
-
-
Income
203 500
203 500
203 500
203 500
Total tax
90 346
102 003
78 743
105 874
After tax
113 154
101 497
124 757
97 626
Living cost
32 593
32 593
32 593
32 593
Free-cash
80 561
68 904
92 164
65 033

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
₽62440
₽86749
₽58464
₽75898
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.

-
-
-
203 500
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
-
-
-
28 285
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.

-
-
-
69 265
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.

-
-
-
3 810
total
-
-
-
107 028
Employee

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

49 862
-
203 500
-
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
-
3 810
-
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
-
69 265
-
total
11 854
-
78 743
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
153 638
203 500
-
-
trade
26 349
34 901
-
-
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.

1 267
1 678
-
-
chamber of commerce
342
413
-
-
income
23 045
30 526
-
-
total
51 003
67 518
-
-
Dividends
102 635
135 983
-
-
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.

1 393
1 853
-
-
withholding
25 344
33 681
-
-
total
26 737
35 534
-
-
Income
203 500
203 500
203 500
203 500
Total tax
89 594
103 052
78 743
107 028
After tax
113 906
100 448
124 757
96 472
Living cost
38 008
38 008
38 008
38 008
Free-cash
75 898
62 440
86 749
58 464

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
₽109366
₽71833
₽76908
₽106729
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
-
-
-
203 500
unemployment
-
-
-
189
health
-
-
-
7 861
pensions
-
-
-
22 146
other
-
-
-
-
income
-
-
-
66 335
surtax
-
-
-
11 426
total
-
-
-
107 957
Employee
27 940
-
180 192
-
health
713
-
2 823
-
pensions
1 864
-
7 386
-
surtax
99
-
10 434
-
other
-
-
-
-
unemployment
1 944
-
7 707
-
income
4 684
-
61 374
-
total
9 304
-
89 724
-
Employer
27 940
-
180 192
-
pensions
3 725
-
14 761
-
unemployment
886
-
3 509
-
health
1 271
-
5 038
-
other
-
-
-
-
total
5 882
-
23 308
-
Corporate
169 677
203 500
-
-
income
44 116
52 910
-
-
total
44 116
52 910
-
-
Dividends
125 561
150 590
-
-
withholding
18 834
22 589
-
-
total
18 834
22 589
-
-
Income
203 500
203 500
203 500
203 500
Total tax
78 136
75 499
113 032
107 957
After tax
125 364
128 001
90 468
95 543
Living cost
18 635
18 635
18 635
18 635
Free-cash
106 729
109 366
71 833
76 908

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
₽109693
₽72160
₽77235
₽107111
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
-
-
-
203 500
unemployment
-
-
-
189
health
-
-
-
7 861
pensions
-
-
-
22 146
other
-
-
-
-
income
-
-
-
66 335
surtax
-
-
-
11 426
total
-
-
-
107 957
Employee
27 437
-
180 192
-
health
701
-
2 823
-
pensions
1 830
-
7 386
-
surtax
90
-
10 434
-
other
-
-
-
-
unemployment
1 910
-
7 707
-
income
4 599
-
61 374
-
total
9 130
-
89 724
-
Employer
27 437
-
180 192
-
pensions
3 657
-
14 761
-
unemployment
869
-
3 509
-
health
1 249
-
5 038
-
other
-
-
-
-
total
5 775
-
23 308
-
Corporate
170 288
203 500
-
-
income
44 275
52 910
-
-
total
44 275
52 910
-
-
Dividends
126 013
150 590
-
-
withholding
18 901
22 589
-
-
total
18 901
22 589
-
-
Income
203 500
203 500
203 500
203 500
Total tax
78 081
75 499
113 032
107 957
After tax
125 419
128 001
90 468
95 543
Living cost
18 308
18 308
18 308
18 308
Free-cash
107 111
109 693
72 160
77 235

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
₽97946
₽101698
₽124702
₽98285
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
-
-
-
203 500
unemployment
-
-
-
3 052
health
-
-
-
14 245
pensions
-
-
-
20 350
income
-
-
-
24 878
total
-
-
-
62 525
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
170 293
-
health
1 644
654
11 921
-
pensions
2 349
935
17 029
-
unemployment
352
140
2 554
-
income
2 872
1 143
20 818
-
total
7 217
2 872
52 322
-
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
170 293
-
pensions
4 581
1 823
33 207
-
total
4 581
1 823
33 207
-
Corporate
175 429
192 328
-
-
income
15 789
17 310
-
-
total
15 789
17 310
-
-
Dividends
159 640
175 018
-
-
withholding
30 332
33 254
-
-
social contributions
31 023
34 022
-
-
total
61 355
67 276
-
-
Income
203 500
203 500
203 500
203 500
Total tax
88 942
89 281
85 529
62 525
After tax
114 558
114 219
117 971
140 975
Living cost
16 273
16 273
16 273
16 273
Free-cash
98 285
97 946
101 698
124 702

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
₽85101
₽73857
₽72765
₽84404
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
-
-
-
203 500
social contributions
-
-
-
2 188
municipal
-
-
-
22 704
pensions
-
-
-
24 420
national
-
-
-
39 540
total
-
-
-
88 852
Employee
64 927
-
175 924
-
municipal
8 020
-
23 492
-
pensions
2 597
-
7 037
-
national
12 427
-
41 266
-
total
23 044
-
71 795
-
Employer
64 927
-
175 924
-
social contributions
698
-
1 891
-
pensions
5 194
-
14 074
-
total
5 892
-
15 965
-
Corporate
128 396
203 500
-
-
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%.

25 679
40 700
-
-
total
25 679
40 700
-
-
Dividends
102 717
162 800
-
-
withholding
22 598
35 816
-
-
total
22 598
35 816
-
-
Income
203 500
203 500
203 500
203 500
Total tax
77 213
76 516
87 760
88 852
After tax
126 287
126 984
115 740
114 648
Living cost
41 883
41 883
41 883
41 883
Free-cash
84 404
85 101
73 857
72 765

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
₽95188
₽53272
₽53272
₽97020
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
-
-
-
203 500
social contributions
-
-
-
35 280
income
-
-
-
67 686
total
-
-
-
102 966
Employee
64 899
-
203 500
-
social contributions
5 392
-
35 280
-
income
12 246
-
67 686
-
total
17 638
-
102 966
-
Employer
64 899
-
203 500
-
total
-
-
-
-
Corporate
138 601
203 500
-
-
income
17 325
25 437
-
-
total
17 325
25 437
-
-
Dividends
121 276
178 063
-
-
withholding
24 255
35 613
-
-
total
24 255
35 613
-
-
Income
203 500
203 500
203 500
203 500
Total tax
59 218
61 050
102 966
102 966
After tax
144 282
142 450
100 534
100 534
Living cost
47 262
47 262
47 262
47 262
Free-cash
97 020
95 188
53 272
53 272

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
₽73566
₽57088
₽64121
₽69236
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
-
-
-
203 500
regional
-
-
-
2 653
social contributions
-
-
-
41 525
municipal
-
-
-
1 296
national
-
-
-
58 896
total
-
-
-
104 370
Employee
73 736
-
203 500
-
regional
696
-
2 428
-
municipal
390
-
1 192
-
social contributions
24 864
-
54 440
-
national
12 777
-
53 343
-
total
38 727
-
111 403
-
Employer
73 736
-
203 500
-
total
-
-
-
-
Corporate
129 764
203 500
-
-
nationa
31 143
48 840
-
-
municipal
5 060
7 937
-
-
total
36 203
56 777
-
-
Dividends
93 561
146 724
-
-
withholding
24 325
38 148
-
-
total
24 325
38 148
-
-
Income
203 500
203 500
203 500
203 500
Total tax
99 255
94 925
111 403
104 370
After tax
104 245
108 575
92 097
99 130
Living cost
35 009
35 009
35 009
35 009
Free-cash
69 236
73 566
57 088
64 121

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
₽84614
₽69150
₽76145
₽82772
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
-
-
-
203 500
regional
-
-
-
3 288
social contributions
-
-
-
41 525
municipal
-
-
-
1 296
national
-
-
-
58 896
total
-
-
-
105 005
Employee
46 023
-
203 500
-
regional
620
-
3 025
-
municipal
244
-
1 192
-
social contributions
15 519
-
54 440
-
national
7 291
-
53 343
-
total
23 674
-
112 000
-
Employer
46 023
-
203 500
-
total
-
-
-
-
Corporate
157 477
203 500
-