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
₽ 205000
per

Your estimated
City
free-cash

Andorra , Andorra
₽159561
₽129455
₽124009
₽156772
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
-
-
-
205 000
social contributions
-
-
-
45 099
income
-
-
-
10 952
total
-
-
-
56 051
Employee
26 673
-
177 490
-
social contributions
1 733
-
11 538
-
income
-
-
11 557
-
total
1 733
-
23 095
-
Employer
26 673
-
177 490
-
social contributions
4 135
-
27 510
-
total
4 135
-
27 510
-
Corporate
174 192
205 000
-
-
income
17 420
20 499
-
-
total
17 420
20 499
-
-
Dividends
156 773
184 501
-
-
total
-
-
-
-
Income
205 000
205 000
205 000
205 000
Total tax
23 288
20 499
50 605
56 051
After tax
181 712
184 501
154 395
148 949
Living cost
24 940
24 940
24 940
24 940
Free-cash
156 772
159 561
129 455
124 009

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
₽86483
₽26877
₽78415
₽86074
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
-
-
-
205 000
chamber of commerce
-
-
-
820
unemployment
-
-
-
5 089
health
-
-
-
7 414
pensions
-
-
-
17 931
income
-
-
-
68 862
surtax
-
-
-
-
total
-
-
-
100 116
Employee
36 267
33 064
171 650
-
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
58 626
-
total
9 798
8 427
76 179
-
Employer
36 267
33 064
171 650
-
pensions
4 552
4 150
12 164
-
accident
471
430
1 260
-
unemployment
1 088
992
2 908
-
surtax
-
-
-
-
payroll
1 088
992
5 150
-
chamber of commerce
145
132
686
-
health
1 371
1 250
3 664
-
other
1 722
1 570
7 518
-
total
10 437
9 516
33 350
-
Corporate
158 296
162 420
168 501
-
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.

39 574
40 605
42 125
-
total
39 574
40 605
42 125
-
Dividends
118 722
121 815
-
-
withholding
32 648
33 500
-
-
total
32 648
33 500
-
-
Income
205 000
205 000
205 000
205 000
Total tax
92 457
92 048
151 654
100 116
After tax
112 543
112 952
53 346
104 884
Living cost
26 469
26 469
26 469
26 469
Free-cash
86 074
86 483
26 877
78 415

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
₽83630
₽24072
₽75486
₽82347
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
-
-
-
205 000
chamber of commerce
-
-
-
820
unemployment
-
-
-
5 089
health
-
-
-
7 414
pensions
-
-
-
17 931
income
-
-
-
68 862
surtax
-
-
-
164
total
-
-
-
100 280
Employee
41 463
33 064
171 497
-
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
58 551
-
total
12 228
8 427
76 104
-
Employer
41 463
33 064
171 497
-
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
5 145
-
chamber of commerce
165
132
686
-
health
1 567
1 250
3 664
-
other
1 970
1 570
7 512
-
total
12 096
9 680
33 503
-
Corporate
151 442
162 257
168 348
-
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.

37 861
40 564
42 087
-
total
37 861
40 564
42 087
-
Dividends
113 581
121 692
-
-
withholding
31 234
33 465
-
-
total
31 234
33 465
-
-
Income
205 000
205 000
205 000
205 000
Total tax
93 419
92 136
151 694
100 280
After tax
111 581
112 864
53 306
104 720
Living cost
29 234
29 234
29 234
29 234
Free-cash
82 347
83 630
24 072
75 486

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
₽81222
₽38638
₽59005
₽71835
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
-
-
-
205 000
social contributions
-
-
-
20 685
communal

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

-
-
-
11 059
national
-
-
-
84 000
total
-
-
-
115 744
Employee

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

59 347
-
158 780
-
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
-
7 463
-
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
-
11 909
-
communal

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

3 095
-
8 282
-
national
18 246
-
60 856
-
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
-
1 381
-
total
29 096
-
89 891
-
Employer

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

59 347
-
158 780
-
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
-
2 064
-
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
-
2 318
-
surtax
6 729
-
18 005
-
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
-
9 765
-
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
-
14 068
-
total
17 275
-
46 220
-
Corporate
128 378
205 000
-
-
surtax
513
905
-
-
income
25 676
45 280
-
-
total
26 189
46 185
-
-
Dividends
102 189
158 815
-
-
withholding

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

30 354
47 342
-
-
total
30 354
47 342
-
-
Income
205 000
205 000
205 000
205 000
Total tax
102 914
93 527
136 111
115 744
After tax
102 086
111 473
68 889
89 256
Living cost
30 251
30 251
30 251
30 251
Free-cash
71 835
81 222
38 638
59 005

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
₽161012
₽160928
₽152254
₽155959
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
-
-
-
205 000
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
-
-
-
30 750
total
-
-
-
38 483
Employee
18 887
-
199 318
-
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
-
19 932
-
total
4 624
-
24 126
-
Employer
18 887
-
199 318
-
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
182 407
205 000
-
-
income
18 241
20 500
-
-
total
18 241
20 500
-
-
Dividends
164 167
184 500
-
-
withholding
8 208
9 225
-
-
total
8 208
9 225
-
-
Income
205 000
205 000
205 000
205 000
Total tax
34 778
29 725
29 809
38 483
After tax
170 222
175 275
175 191
166 517
Living cost
14 263
14 263
14 263
14 263
Free-cash
155 959
161 012
160 928
152 254

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
₽164404
₽164320
₽155646
₽160553
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
-
-
-
205 000
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
-
-
-
30 750
total
-
-
-
38 483
Employee
14 395
-
199 318
-
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
-
19 932
-
total
3 523
-
24 126
-
Employer
14 395
-
199 318
-
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
187 780
205 000
-
-
income
18 778
20 500
-
-
total
18 778
20 500
-
-
Dividends
169 002
184 500
-
-
withholding
8 450
9 225
-
-
total
8 450
9 225
-
-
Income
205 000
205 000
205 000
205 000
Total tax
33 576
29 725
29 809
38 483
After tax
171 424
175 275
175 191
166 517
Living cost
10 871
10 871
10 871
10 871
Free-cash
160 553
164 404
164 320
155 646

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
₽130148
₽116317
₽117962
₽125634
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
-
-
-
205 000
social contributions
-
-
-
13 424
health
-
-
-
5 227
income
-
-
-
49 178
total
-
-
-
67 829
Employee
63 798
63 798
194 264
-
health
494
1 085
3 303
-
social contributions
2 412
5 295
7 142
-
income
6 947
5 906
48 293
-
total
9 853
12 286
58 738
-
Employer
63 798
63 798
194 264
-
social contributions
2 412
5 295
7 142
-
health
537
1 181
3 594
-
total
2 949
6 476
10 736
-
Corporate
172 989
134 727
-
-
income
21 624
16 840
-
-
total
21 624
16 840
-
-
Dividends
151 365
117 886
-
-
withholding
25 731
20 041
-
-
total
25 731
20 041
-
-
Income
205 000
205 000
205 000
205 000
Total tax
60 157
55 643
69 474
67 829
After tax
144 843
149 357
135 526
137 171
Living cost
19 209
19 209
19 209
19 209
Free-cash
125 634
130 148
116 317
117 962

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
₽122447
₽108616
₽110261
₽119007
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
-
-
-
205 000
social contributions
-
-
-
13 424
health
-
-
-
5 227
income
-
-
-
49 178
total
-
-
-
67 829
Employee
63 798
63 798
194 264
-
health
635
1 085
3 303
-
social contributions
3 100
5 295
7 142
-
income
6 699
5 906
48 293
-
total
10 434
12 286
58 738
-
Employer
63 798
63 798
194 264
-
social contributions
3 100
5 295
7 142
-
health
691
1 181
3 594
-
total
3 791
6 476
10 736
-
Corporate
163 864
134 727
-
-
income
20 484
16 840
-
-
total
20 484
16 840
-
-
Dividends
143 381
117 886
-
-
withholding
24 374
20 041
-
-
total
24 374
20 041
-
-
Income
205 000
205 000
205 000
205 000
Total tax
59 083
55 643
69 474
67 829
After tax
145 917
149 357
135 526
137 171
Living cost
26 910
26 910
26 910
26 910
Free-cash
119 007
122 447
108 616
110 261

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
₽121619
₽94339
₽103612
₽114655
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
-
-
-
205 000
social contributions
-
-
-
28 093
health
-
-
-
27 675
solidarity contribution
-
-
-
3 712
income
-
-
-
22 385
total
-
-
-
81 865
Employee
28 710
-
166 007
-
health
3 876
-
22 411
-
social contributions
1 866
-
6 254
-
solidarity contribution
-
-
2 879
-
income
3 445
-
20 601
-
total
9 187
-
52 145
-
Employer
28 710
-
166 007
-
social contributions
7 178
-
24 052
-
health
2 584
-
14 941
-
total
9 762
-
38 993
-
Corporate
166 528
205 000
-
-
income
31 640
38 950
-
-
total
31 640
38 950
-
-
Dividends
134 888
166 050
-
-
withholding
20 233
24 908
-
-
total
20 233
24 908
-
-
Income
205 000
205 000
205 000
205 000
Total tax
70 822
63 858
91 138
81 865
After tax
134 178
141 142
113 862
123 135
Living cost
19 523
19 523
19 523
19 523
Free-cash
114 655
121 619
94 339
103 612

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
₽117085
₽89805
₽99078
₽108502
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
-
-
-
205 000
social contributions
-
-
-
28 093
health
-
-
-
27 675
solidarity contribution
-
-
-
3 712
income
-
-
-
22 385
total
-
-
-
81 865
Employee
35 378
-
166 007
-
health
4 776
-
22 411
-
social contributions
2 300
-
6 254
-
solidarity contribution
-
-
2 879
-
income
4 245
-
20 601
-
total
11 321
-
52 145
-
Employer
35 378
-
166 007
-
social contributions
8 845
-
24 052
-
health
3 184
-
14 941
-
total
12 029
-
38 993
-
Corporate
157 593
205 000
-
-
income
29 943
38 950
-
-
total
29 943
38 950
-
-
Dividends
127 650
166 050
-
-
withholding
19 148
24 908
-
-
total
19 148
24 908
-
-
Income
205 000
205 000
205 000
205 000
Total tax
72 441
63 858
91 138
81 865
After tax
132 559
141 142
113 862
123 135
Living cost
24 057
24 057
24 057
24 057
Free-cash
108 502
117 085
89 805
99 078

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
₽23746
₽23746
₽77462
₽12457
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
-
-
-
205 000
labour market
-
-
-
16 342
municipal
-
-
-
44 439
pensions
-
-
-
721
national
-
-
-
25 971
total
-
-
-
87 473
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
23 746
-
-
-
income
5 224
-
-
-
total
5 224
-
-
-
Dividends
18 522
-
-
-
withholding
6 065
-
-
-
total
6 065
-
-
-
Income
205 000
205 000
205 000
205 000
Total tax
152 478
141 189
141 189
87 473
After tax
52 522
63 811
63 811
117 527
Living cost
40 065
40 065
40 065
40 065
Free-cash
12 457
23 746
23 746
77 462

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
₽143960
₽98121
₽89841
₽138806
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
-
-
-
205 000
health
-
-
-
26 649
pensions
-
-
-
41 000
income
-
-
-
27 470
total
-
-
-
95 119
Employee
23 536
-
153 211
-
pensions
471
-
3 064
-
unemployment
376
-
2 451
-
income
2 650
-
29 540
-
total
3 497
-
35 055
-
Employer
23 536
-
153 211
-
pensions
4 708
-
30 642
-
unemployment
189
-
1 225
-
health
3 059
-
19 917
-
total
7 956
-
51 784
-
Corporate
173 508
205 000
-
-
income
34 701
41 000
-
-
total
34 701
41 000
-
-
Dividends
138 807
164 000
-
-
total
-
-
-
-
Income
205 000
205 000
205 000
205 000
Total tax
46 154
41 000
86 839
95 119
After tax
158 846
164 000
118 161
109 881
Living cost
20 040
20 040
20 040
20 040
Free-cash
138 806
143 960
98 121
89 841

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
₽92629
₽68335
₽91818
₽95511
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

-
-
-
205 000
health
-
-
-
2 810
municipal
-
-
-
36 394
national
-
-
-
42 125
total
-
-
-
81 329
Employee
43 651
-
172 458
-
health
326
-
2 310
-
municipal
7 150
-
28 066
-
pensions
2 946
-
11 642
-
national
721
-
27 665
-
unemployment
655
-
2 587
-
total
11 798
-
72 270
-
Employer
43 651
-
172 458
-
accident
44
-
173
-
unemployment
283
-
1 121
-
health
335
-
1 327
-
pensions
7 573
-
29 921
-
total
8 235
-
32 542
-
Corporate
153 113
205 000
-
-
income
30 623
41 000
-
-
total
30 623
41 000
-
-
Dividends

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

91 868
123 000
-
-
municipal
16 537
22 140
-
-
national
10 443
17 378
-
-
total
26 980
39 518
-
-
Income
205 000
205 000
205 000
205 000
Total tax
77 636
80 518
104 812
81 329
After tax
127 364
124 482
100 188
123 671
Living cost
31 853
31 853
31 853
31 853
Free-cash
95 511
92 629
68 335
91 818

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
₽77746
₽77847
₽85013
₽82357
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
-
-
-
205 000
social contributions
-
-
-
5 841
health
-
-
-
10 506
pensions
-
-
-
30 945
other
-
-
-
6 355
income
-
-
-
40 767
surtax
-
-
-
-
total
-
-
-
94 414
Employee
31 696
-
155 565
-
income
1 634
-
35 615
-
social contributions
904
-
4 432
-
pensions
3 585
-
12 100
-
surtax
-
-
-
-
total
6 123
-
52 147
-
Employer
31 696
-
155 565
-
pensions
5 208
-
20 139
-
social contributions
94
-
466
-
unemployment
1 283
-
6 301
-
health
2 218
-
15 912
-
other
1 094
-
6 615
-
total
9 897
-
49 433
-
Corporate
163 405
205 000
-
-
surtax
-
-
-
-
income
45 754
57 400
-
-
total
45 754
57 400
-
-
Dividends
117 651
147 600
-
-
surtax
-
-
-
-
withholding
15 060
18 893
-
-
social contributions
20 236
25 388
-
-
total
35 296
44 281
-
-
Income
205 000
205 000
205 000
205 000
Total tax
97 070
101 681
101 580
94 414
After tax
107 930
103 319
103 420
110 586
Living cost
25 573
25 573
25 573
25 573
Free-cash
82 357
77 746
77 847
85 013

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
₽74933
₽75034
₽82200
₽79837
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
-
-
-
205 000
social contributions
-
-
-
5 841
health
-
-
-
10 506
pensions
-
-
-
30 945
other
-
-
-
6 355
income
-
-
-
40 767
surtax
-
-
-
-
total
-
-
-
94 414
Employee
35 509
-
155 565
-
income
2 096
-
35 615
-
social contributions
1 012
-
4 432
-
pensions
4 015
-
12 100
-
surtax
-
-
-
-
total
7 123
-
52 147
-
Employer
35 509
-
155 565
-
pensions
5 833
-
20 139
-
social contributions
107
-
466
-
unemployment
1 437
-
6 301
-
health
2 486
-
15 912
-
other
1 225
-
6 615
-
total
11 088
-
49 433
-
Corporate
158 402
205 000
-
-
surtax
-
-
-
-
income
44 352
57 400
-
-
total
44 352
57 400
-
-
Dividends
114 050
147 600
-
-
surtax
-
-
-
-
withholding
14 598
18 893
-
-
social contributions
19 616
25 388
-
-
total
34 214
44 281
-
-
Income
205 000
205 000
205 000
205 000
Total tax
96 777
101 681
101 580
94 414
After tax
108 223
103 319
103 420
110 586
Living cost
28 386
28 386
28 386
28 386
Free-cash
79 837
74 933
75 034
82 200

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
₽63247
₽63348
₽70514
₽68950
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
-
-
-
205 000
social contributions
-
-
-
5 841
health
-
-
-
10 506
pensions
-
-
-
30 945
other
-
-
-
6 355
income
-
-
-
40 767
surtax
-
-
-
-
total
-
-
-
94 414
Employee
51 964
-
155 565
-
income
4 534
-
35 615
-
social contributions
1 480
-
4 432
-
pensions
5 877
-
12 100
-
surtax
-
-
-
-
total
11 891
-
52 147
-
Employer
51 964
-
155 565
-
pensions
8 538
-
20 139
-
social contributions
156
-
466
-
unemployment
2 105
-
6 301
-
health
3 637
-
15 912
-
other
1 793
-
6 615
-
total
16 229
-
49 433
-
Corporate
136 807
205 000
-
-
surtax
-
-
-
-
income
38 307
57 400
-
-
total
38 307
57 400
-
-
Dividends
98 500
147 600
-
-
surtax
-
-
-
-
withholding
12 608
18 893
-
-
social contributions
16 943
25 388
-
-
total
29 551
44 281
-
-
Income
205 000
205 000
205 000
205 000
Total tax
95 978
101 681
101 580
94 414
After tax
109 022
103 319
103 420
110 586
Living cost
40 072
40 072
40 072
40 072
Free-cash
68 950
63 247
63 348
70 514

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
₽188893
₽158143
₽197093
₽187795
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%.

-
-
-
205 000
microenterprise

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

-
-
-
2 050
total
-
-
-
2 050
Employee
7 321
-
205 000
-
income
1 464
-
41 000
-
total
1 464
-
41 000
-
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%.

197 679
205 000
-
-
total
-
-
-
-
Dividends
197 679
205 000
-
-
withholding
9 884
10 250
-
-
total
9 884
10 250
-
-
Income
205 000
205 000
205 000
205 000
Total tax
11 348
10 250
41 000
2 050
After tax
193 652
194 750
164 000
202 950
Living cost
5 857
5 857
5 857
5 857
Free-cash
187 795
188 893
158 143
197 093

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
₽185623
₽154873
₽193823
₽183912
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%.

-
-
-
205 000
microenterprise

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

-
-
-
2 050
total
-
-
-
2 050
Employee
11 409
-
205 000
-
income
2 282
-
41 000
-
total
2 282
-
41 000
-
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%.

193 591
205 000
-
-
total
-
-
-
-
Dividends
193 591
205 000
-
-
withholding
9 679
10 250
-
-
total
9 679
10 250
-
-
Income
205 000
205 000
205 000
205 000
Total tax
11 961
10 250
41 000
2 050
After tax
193 039
194 750
164 000
202 950
Living cost
9 127
9 127
9 127
9 127
Free-cash
183 912
185 623
154 873
193 823

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
₽73375
₽93561
₽69680
₽84230
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.

-
-
-
205 000
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
-
-
-
23 881
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.

-
-
-
69 895
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.

-
-
-
3 845
total
-
-
-
103 289
Employee

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

41 281
-
205 000
-
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
-
3 845
-
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
-
69 895
-
total
9 250
-
79 408
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
163 719
205 000
-
-
trade
23 494
29 417
-
-
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.

1 351
1 691
-
-
chamber of commerce
365
427
-
-
income
24 558
30 751
-
-
total
49 768
62 286
-
-
Dividends
113 950
142 715
-
-
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.

1 549
1 944
-
-
withholding
28 172
35 364
-
-
total
29 721
37 308
-
-
Income
205 000
205 000
205 000
205 000
Total tax
88 739
99 594
79 408
103 289
After tax
116 261
105 406
125 592
101 711
Living cost
32 031
32 031
32 031
32 031
Free-cash
84 230
73 375
93 561
69 680

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
₽78169
₽100462
₽74250
₽87344
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.

-
-
-
205 000
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
-
-
-
26 212
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.

-
-
-
69 895
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.

-
-
-
3 845
total
-
-
-
105 620
Employee

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

31 733
-
205 000
-
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
-
3 845
-
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
-
69 895
-
total
6 603
-
79 408
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
173 267
205 000
-
-
trade
27 290
32 287
-
-
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.

1 430
1 691
-
-
chamber of commerce
375
420
-
-
income
25 990
30 751
-
-
total
55 085
65 149
-
-
Dividends
118 183
139 851
-
-
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.

1 608
1 905
-
-
withholding
29 230
34 647
-
-
total
30 838
36 552
-
-
Income
205 000
205 000
205 000
205 000
Total tax
92 526
101 701
79 408
105 620
After tax
112 474
103 299
125 592
99 380
Living cost
25 130
25 130
25 130
25 130
Free-cash
87 344
78 169
100 462
74 250

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
₽69650
₽92999
₽65622
₽81309
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.

-
-
-
205 000
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
-
-
-
27 377
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.

-
-
-
69 895
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.

-
-
-
3 845
total
-
-
-
106 785
Employee

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

42 074
-
205 000
-
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
-
3 845
-
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
-
69 895
-
total
9 481
-
79 408
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
162 926
205 000
-
-
trade
26 802
33 723
-
-
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.

1 345
1 691
-
-
chamber of commerce
357
417
-
-
income
24 439
30 751
-
-
total
52 943
66 582
-
-
Dividends
109 983
138 418
-
-
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.

1 494
1 886
-
-
withholding
27 180
34 289
-
-
total
28 674
36 175
-
-
Income
205 000
205 000
205 000
205 000
Total tax
91 098
102 757
79 408
106 785
After tax
113 902
102 243
125 592
98 215
Living cost
32 593
32 593
32 593
32 593
Free-cash
81 309
69 650
92 999
65 622

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
₽63181
₽87584
₽59042
₽76634
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.

-
-
-
205 000
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
-
-
-
28 542
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.

-
-
-
69 895
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.

-
-
-
3 845
total
-
-
-
107 950
Employee

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

49 862
-
205 000
-
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
-
3 845
-
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
-
69 895
-
total
11 854
-
79 408
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
155 138
205 000
-
-
trade
26 607
35 158
-
-
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.

1 280
1 691
-
-
chamber of commerce
345
414
-
-
income
23 270
30 751
-
-
total
51 502
68 014
-
-
Dividends
103 636
136 987
-
-
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.

1 408
1 866
-
-
withholding
25 594
33 931
-
-
total
27 002
35 797
-
-
Income
205 000
205 000
205 000
205 000
Total tax
90 358
103 811
79 408
107 950
After tax
114 642
101 189
125 592
97 050
Living cost
38 008
38 008
38 008
38 008
Free-cash
76 634
63 181
87 584
59 042

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
₽110309
₽72524
₽77598
₽107671
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
-
-
-
205 000
unemployment
-
-
-
189
health
-
-
-
7 861
pensions
-
-
-
22 146
other
-
-
-
-
income
-
-
-
67 010
surtax
-
-
-
11 561
total
-
-
-
108 767
Employee
27 940
-
181 692
-
health
713
-
2 823
-
pensions
1 864
-
7 386
-
surtax
99
-
10 569
-
other
-
-
-
-
unemployment
1 944
-
7 707
-
income
4 684
-
62 048
-
total
9 304
-
90 533
-
Employer
27 940
-
181 692
-
pensions
3 725
-
14 761
-
unemployment
886
-
3 509
-
health
1 271
-
5 038
-
other
-
-
-
-
total
5 882
-
23 308
-
Corporate
171 177
205 000
-
-
income
44 507
53 300
-
-
total
44 507
53 300
-
-
Dividends
126 671
151 700
-
-
withholding
19 001
22 756
-
-
total
19 001
22 756
-
-
Income
205 000
205 000
205 000
205 000
Total tax
78 694
76 056
113 841
108 767
After tax
126 306
128 944
91 159
96 233
Living cost
18 635
18 635
18 635
18 635
Free-cash
107 671
110 309
72 524
77 598

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
₽110636
₽72851
₽77925
₽108055
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
-
-
-
205 000
unemployment
-
-
-
189
health
-
-
-
7 861
pensions
-
-
-
22 146
other
-
-
-
-
income
-
-
-
67 010
surtax
-
-
-
11 561
total
-
-
-
108 767
Employee
27 437
-
181 692
-
health
701
-
2 823
-
pensions
1 830
-
7 386
-
surtax
90
-
10 569
-
other
-
-
-
-
unemployment
1 910
-
7 707
-
income
4 599
-
62 048
-
total
9 130
-
90 533
-
Employer
27 437
-
181 692
-
pensions
3 657
-
14 761
-
unemployment
869
-
3 509
-
health
1 249
-
5 038
-
other
-
-
-
-
total
5 775
-
23 308
-
Corporate
171 788
205 000
-
-
income
44 664
53 300
-
-
total
44 664
53 300
-
-
Dividends
127 124
151 700
-
-
withholding
19 068
22 756
-
-
total
19 068
22 756
-
-
Income
205 000
205 000
205 000
205 000
Total tax
78 637
76 056
113 841
108 767
After tax
126 363
128 944
91 159
96 233
Living cost
18 308
18 308
18 308
18 308
Free-cash
108 055
110 636
72 851
77 925

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
₽98786
₽102567
₽125741
₽99125
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
-
-
-
205 000
unemployment
-
-
-
3 075
health
-
-
-
14 350
pensions
-
-
-
20 500
income
-
-
-
25 061
total
-
-
-
62 986
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
171 548
-
health
1 644
654
12 008
-
pensions
2 349
935
17 155
-
unemployment
352
140
2 573
-
income
2 872
1 143
20 972
-
total
7 217
2 872
52 708
-
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
171 548
-
pensions
4 581
1 823
33 452
-
total
4 581
1 823
33 452
-
Corporate
176 929
193 828
-
-
income
15 924
17 445
-
-
total
15 924
17 445
-
-
Dividends
161 005
176 383
-
-
withholding
30 591
33 513
-
-
social contributions
31 289
34 288
-
-
total
61 880
67 801
-
-
Income
205 000
205 000
205 000
205 000
Total tax
89 602
89 941
86 160
62 986
After tax
115 398
115 059
118 840
142 014
Living cost
16 273
16 273
16 273
16 273
Free-cash
99 125
98 786
102 567
125 741

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
₽86037
₽74611
₽73510
₽85340
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
-
-
-
205 000
social contributions
-
-
-
2 204
municipal
-
-
-
22 879
pensions
-
-
-
24 600
national
-
-
-
39 924
total
-
-
-
89 607
Employee
64 927
-
177 221
-
municipal
8 020
-
23 672
-
pensions
2 597
-
7 089
-
national
12 427
-
41 662
-
total
23 044
-
72 423
-
Employer
64 927
-
177 221
-
social contributions
698
-
1 905
-
pensions
5 194
-
14 178
-
total
5 892
-
16 083
-
Corporate
129 896
205 000
-
-
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%.

25 979
41 000
-
-
total
25 979
41 000
-
-
Dividends
103 917
164 000
-
-
withholding
22 862
36 080
-
-
total
22 862
36 080
-
-
Income
205 000
205 000
205 000
205 000
Total tax
77 777
77 080
88 506
89 607
After tax
127 223
127 920
116 494
115 393
Living cost
41 883
41 883
41 883
41 883
Free-cash
85 340
86 037
74 611
73 510

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
₽96238
₽53888
₽53888
₽98070
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
-
-
-
205 000
social contributions
-
-
-
35 564
income
-
-
-
68 286
total
-
-
-
103 850
Employee
64 899
-
205 000
-
social contributions
5 392
-
35 564
-
income
12 246
-
68 286
-
total
17 638
-
103 850
-
Employer
64 899
-
205 000
-
total
-
-
-
-
Corporate
140 101
205 000
-
-
income
17 513
25 624
-
-
total
17 513
25 624
-
-
Dividends
122 589
179 376
-
-
withholding
24 517
35 876
-
-
total
24 517
35 876
-
-
Income
205 000
205 000
205 000
205 000
Total tax
59 668
61 500
103 850
103 850
After tax
145 332
143 500
101 150
101 150
Living cost
47 262
47 262
47 262
47 262
Free-cash
98 070
96 238
53 888
53 888

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
₽74367
₽57905
₽64937
₽70035
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
-
-
-
205 000
regional
-
-
-
2 680
social contributions
-
-
-
41 525
municipal
-
-
-
1 308
national
-
-
-
59 541
total
-
-
-
105 054
Employee
73 736
-
205 000
-
regional
696
-
2 455
-
municipal
390
-
1 204
-
social contributions
24 864
-
54 440
-
national
12 777
-
53 987
-
total
38 727
-
112 086
-
Employer
73 736
-
205 000
-
total
-
-
-
-
Corporate
131 264
205 000
-
-
nationa
31 503
49 200
-
-
municipal
5 119
7 995
-
-
total
36 622
57 195
-
-
Dividends
94 642
147 805
-
-
withholding
24 607
38 429
-
-
total
24 607
38 429
-
-
Income
205 000
205 000
205 000
205 000
Total tax
99 956
95 624
112 086
105 054
After tax
105 044
109 376
92 914
99 946
Living cost
35 009
35 009
35 009
35 009
Free-cash
70 035
74 367
57 905
64 937

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
₽85403
₽69962
₽76958
₽83561
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
-
-
-
205 000
regional
-
-
-
3 318
social contributions
-
-
-
41 525
municipal
-
-
-
1 308
national
-
-
-
59 541
total
-
-
-
105 692
Employee
46 023
-
205 000
-
regional
620
-
3 057
-
municipal
244
-
1 204
-
social contributions
15 519
-
54 440
-
national
7 291
-
53 987
-
total
23 674
-
112 688
-
Employer
46 023
-
205 000
-
total
-
-
-
-
Corporate
158 977
205 000
-