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
₽ 206000
per

Your estimated
City
free-cash

Andorra , Andorra
₽160460
₽130183
₽124710
₽157673
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
-
-
-
206 000
social contributions
-
-
-
45 321
income
-
-
-
11 029
total
-
-
-
56 350
Employee
26 673
-
178 354
-
social contributions
1 733
-
11 593
-
income
-
-
11 638
-
total
1 733
-
23 231
-
Employer
26 673
-
178 354
-
social contributions
4 135
-
27 646
-
total
4 135
-
27 646
-
Corporate
175 192
206 000
-
-
income
17 519
20 600
-
-
total
17 519
20 600
-
-
Dividends
157 673
185 400
-
-
total
-
-
-
-
Income
206 000
206 000
206 000
206 000
Total tax
23 387
20 600
50 877
56 350
After tax
182 613
185 400
155 123
149 650
Living cost
24 940
24 940
24 940
24 940
Free-cash
157 673
160 460
130 183
124 710

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
₽87026
₽27108
₽78913
₽86618
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
-
-
-
206 000
chamber of commerce
-
-
-
823
unemployment
-
-
-
5 089
health
-
-
-
7 414
pensions
-
-
-
17 931
income
-
-
-
69 361
surtax
-
-
-
-
total
-
-
-
100 618
Employee
36 267
33 064
172 584
-
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
59 094
-
total
9 798
8 427
76 647
-
Employer
36 267
33 064
172 584
-
pensions
4 552
4 150
12 164
-
accident
471
430
1 260
-
unemployment
1 088
992
2 908
-
surtax
-
-
-
-
payroll
1 088
992
5 177
-
chamber of commerce
145
132
690
-
health
1 371
1 250
3 664
-
other
1 722
1 570
7 554
-
total
10 437
9 516
33 417
-
Corporate
159 296
163 420
169 435
-
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.

39 824
40 856
42 359
-
total
39 824
40 856
42 359
-
Dividends
119 471
122 565
-
-
withholding
32 854
33 706
-
-
total
32 854
33 706
-
-
Income
206 000
206 000
206 000
206 000
Total tax
92 913
92 505
152 423
100 618
After tax
113 087
113 495
53 577
105 382
Living cost
26 469
26 469
26 469
26 469
Free-cash
86 618
87 026
27 108
78 913

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
₽84173
₽24304
₽75984
₽82890
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
-
-
-
206 000
chamber of commerce
-
-
-
823
unemployment
-
-
-
5 089
health
-
-
-
7 414
pensions
-
-
-
17 931
income
-
-
-
69 361
surtax
-
-
-
164
total
-
-
-
100 782
Employee
41 463
33 064
172 429
-
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
59 017
-
total
12 228
8 427
76 570
-
Employer
41 463
33 064
172 429
-
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
5 174
-
chamber of commerce
165
132
690
-
health
1 567
1 250
3 664
-
other
1 970
1 570
7 548
-
total
12 096
9 680
33 572
-
Corporate
152 442
163 257
169 281
-
income

The minimum corporate income for a GmbH is €1,1750 for a year. However, for GmbHs founded after 30 June 2013, the amount is reduced to €500 for the first five years and €1000 for the next five years.

Минимальный корпоративный налог для GmbH €1,1750 в год. Если GmbHs основана после 30 Июня 2013 эта сумма сниже до €500 в первые 5 лет и €1000 для следующих пяти лет.

38 110
40 815
42 320
-
total
38 110
40 815
42 320
-
Dividends
114 332
122 442
-
-
withholding
31 442
33 671
-
-
total
31 442
33 671
-
-
Income
206 000
206 000
206 000
206 000
Total tax
93 876
92 593
152 462
100 782
After tax
112 124
113 407
53 538
105 218
Living cost
29 234
29 234
29 234
29 234
Free-cash
82 890
84 173
24 304
75 984

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
₽81715
₽38932
₽59446
₽72391
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
-
-
-
206 000
social contributions
-
-
-
20 685
communal

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

-
-
-
11 119
national
-
-
-
84 499
total
-
-
-
116 303
Employee

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

59 347
-
159 554
-
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
-
7 499
-
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
-
11 966
-
communal

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

3 095
-
8 323
-
national
18 246
-
61 193
-
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
-
1 389
-
total
29 096
-
90 370
-
Employer

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

59 347
-
159 554
-
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
-
2 074
-
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
-
2 330
-
surtax
6 729
-
18 094
-
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
-
9 812
-
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
-
14 137
-
total
17 275
-
46 447
-
Corporate
129 378
206 000
-
-
surtax
518
912
-
-
income
25 876
45 569
-
-
total
26 394
46 481
-
-
Dividends
102 984
159 519
-
-
withholding

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

30 593
47 553
-
-
total
30 593
47 553
-
-
Income
206 000
206 000
206 000
206 000
Total tax
103 358
94 034
136 817
116 303
After tax
102 642
111 966
69 183
89 697
Living cost
30 251
30 251
30 251
30 251
Free-cash
72 391
81 715
38 932
59 446

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
₽161867
₽161828
₽153104
₽156813
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
-
-
-
206 000
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
-
-
-
30 900
total
-
-
-
38 633
Employee
18 887
-
200 318
-
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
-
20 032
-
total
4 624
-
24 226
-
Employer
18 887
-
200 318
-
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
183 407
206 000
-
-
income
18 341
20 600
-
-
total
18 341
20 600
-
-
Dividends
165 067
185 400
-
-
withholding
8 254
9 270
-
-
total
8 254
9 270
-
-
Income
206 000
206 000
206 000
206 000
Total tax
34 924
29 870
29 909
38 633
After tax
171 076
176 130
176 091
167 367
Living cost
14 263
14 263
14 263
14 263
Free-cash
156 813
161 867
161 828
153 104

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
₽165259
₽165220
₽156496
₽161408
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
-
-
-
206 000
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
-
-
-
30 900
total
-
-
-
38 633
Employee
14 395
-
200 318
-
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
-
20 032
-
total
3 523
-
24 226
-
Employer
14 395
-
200 318
-
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
188 780
206 000
-
-
income
18 878
20 600
-
-
total
18 878
20 600
-
-
Dividends
169 902
185 400
-
-
withholding
8 495
9 270
-
-
total
8 495
9 270
-
-
Income
206 000
206 000
206 000
206 000
Total tax
33 721
29 870
29 909
38 633
After tax
172 279
176 130
176 091
167 367
Living cost
10 871
10 871
10 871
10 871
Free-cash
161 408
165 259
165 220
156 496

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
₽130874
₽116944
₽118595
₽126360
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
-
-
-
206 000
social contributions
-
-
-
13 424
health
-
-
-
5 252
income
-
-
-
49 520
total
-
-
-
68 196
Employee
63 798
63 798
195 246
-
health
494
1 085
3 319
-
social contributions
2 412
5 295
7 142
-
income
6 947
5 906
48 632
-
total
9 853
12 286
59 093
-
Employer
63 798
63 798
195 246
-
social contributions
2 412
5 295
7 142
-
health
537
1 181
3 612
-
total
2 949
6 476
10 754
-
Corporate
173 989
135 727
-
-
income
21 748
16 966
-
-
total
21 748
16 966
-
-
Dividends
152 241
118 760
-
-
withholding
25 881
20 189
-
-
total
25 881
20 189
-
-
Income
206 000
206 000
206 000
206 000
Total tax
60 431
55 917
69 847
68 196
After tax
145 569
150 083
136 153
137 804
Living cost
19 209
19 209
19 209
19 209
Free-cash
126 360
130 874
116 944
118 595

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
₽123173
₽109243
₽110894
₽119733
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
-
-
-
206 000
social contributions
-
-
-
13 424
health
-
-
-
5 252
income
-
-
-
49 520
total
-
-
-
68 196
Employee
63 798
63 798
195 246
-
health
635
1 085
3 319
-
social contributions
3 100
5 295
7 142
-
income
6 699
5 906
48 632
-
total
10 434
12 286
59 093
-
Employer
63 798
63 798
195 246
-
social contributions
3 100
5 295
7 142
-
health
691
1 181
3 612
-
total
3 791
6 476
10 754
-
Corporate
164 864
135 727
-
-
income
20 608
16 966
-
-
total
20 608
16 966
-
-
Dividends
144 256
118 760
-
-
withholding
24 524
20 189
-
-
total
24 524
20 189
-
-
Income
206 000
206 000
206 000
206 000
Total tax
59 357
55 917
69 847
68 196
After tax
146 643
150 083
136 153
137 804
Living cost
26 910
26 910
26 910
26 910
Free-cash
119 733
123 173
109 243
110 894

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
₽122308
₽94958
₽104287
₽115343
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
-
-
-
206 000
social contributions
-
-
-
28 093
health
-
-
-
27 810
solidarity contribution
-
-
-
3 772
income
-
-
-
22 515
total
-
-
-
82 190
Employee
28 710
-
166 925
-
health
3 876
-
22 535
-
social contributions
1 866
-
6 254
-
solidarity contribution
-
-
2 935
-
income
3 445
-
20 720
-
total
9 187
-
52 444
-
Employer
28 710
-
166 925
-
social contributions
7 178
-
24 052
-
health
2 584
-
15 023
-
total
9 762
-
39 075
-
Corporate
167 528
206 000
-
-
income
31 830
39 140
-
-
total
31 830
39 140
-
-
Dividends
135 698
166 860
-
-
withholding
20 355
25 029
-
-
total
20 355
25 029
-
-
Income
206 000
206 000
206 000
206 000
Total tax
71 134
64 169
91 519
82 190
After tax
134 866
141 831
114 481
123 810
Living cost
19 523
19 523
19 523
19 523
Free-cash
115 343
122 308
94 958
104 287

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
₽117774
₽90424
₽99753
₽109191
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
-
-
-
206 000
social contributions
-
-
-
28 093
health
-
-
-
27 810
solidarity contribution
-
-
-
3 772
income
-
-
-
22 515
total
-
-
-
82 190
Employee
35 378
-
166 925
-
health
4 776
-
22 535
-
social contributions
2 300
-
6 254
-
solidarity contribution
-
-
2 935
-
income
4 245
-
20 720
-
total
11 321
-
52 444
-
Employer
35 378
-
166 925
-
social contributions
8 845
-
24 052
-
health
3 184
-
15 023
-
total
12 029
-
39 075
-
Corporate
158 593
206 000
-
-
income
30 133
39 140
-
-
total
30 133
39 140
-
-
Dividends
128 460
166 860
-
-
withholding
19 269
25 029
-
-
total
19 269
25 029
-
-
Income
206 000
206 000
206 000
206 000
Total tax
72 752
64 169
91 519
82 190
After tax
133 248
141 831
114 481
123 810
Living cost
24 057
24 057
24 057
24 057
Free-cash
109 191
117 774
90 424
99 753

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
₽24746
₽24746
₽77994
₽12909
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
-
-
-
206 000
labour market
-
-
-
16 422
municipal
-
-
-
44 677
pensions
-
-
-
721
national
-
-
-
26 121
total
-
-
-
87 941
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
24 746
-
-
-
income
5 444
-
-
-
total
5 444
-
-
-
Dividends
19 302
-
-
-
withholding
6 393
-
-
-
total
6 393
-
-
-
Income
206 000
206 000
206 000
206 000
Total tax
153 026
141 189
141 189
87 941
After tax
52 974
64 811
64 811
118 059
Living cost
40 065
40 065
40 065
40 065
Free-cash
12 909
24 746
24 746
77 994

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
₽144760
₽98696
₽90377
₽139606
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
-
-
-
206 000
health
-
-
-
26 780
pensions
-
-
-
41 200
income
-
-
-
27 603
total
-
-
-
95 583
Employee
23 536
-
153 961
-
pensions
471
-
3 080
-
unemployment
376
-
2 464
-
income
2 650
-
29 683
-
total
3 497
-
35 227
-
Employer
23 536
-
153 961
-
pensions
4 708
-
30 792
-
unemployment
189
-
1 231
-
health
3 059
-
20 014
-
total
7 956
-
52 037
-
Corporate
174 508
206 000
-
-
income
34 901
41 200
-
-
total
34 901
41 200
-
-
Dividends
139 607
164 800
-
-
total
-
-
-
-
Income
206 000
206 000
206 000
206 000
Total tax
46 354
41 200
87 264
95 583
After tax
159 646
164 800
118 736
110 417
Living cost
20 040
20 040
20 040
20 040
Free-cash
139 606
144 760
98 696
90 377

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
₽93133
₽68722
₽92318
₽96076
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

-
-
-
206 000
health
-
-
-
2 826
municipal
-
-
-
36 571
national
-
-
-
42 432
total
-
-
-
81 829
Employee
43 651
-
173 299
-
health
326
-
2 322
-
municipal
7 150
-
28 202
-
pensions
2 946
-
11 698
-
national
721
-
27 903
-
unemployment
655
-
2 599
-
total
11 798
-
72 724
-
Employer
43 651
-
173 299
-
accident
44
-
173
-
unemployment
283
-
1 126
-
health
335
-
1 335
-
pensions
7 573
-
30 067
-
total
8 235
-
32 701
-
Corporate
154 113
206 000
-
-
income
30 823
41 200
-
-
total
30 823
41 200
-
-
Dividends

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

92 468
123 600
-
-
municipal
16 644
22 249
-
-
national
10 571
17 565
-
-
total
27 215
39 814
-
-
Income
206 000
206 000
206 000
206 000
Total tax
78 071
81 014
105 425
81 829
After tax
127 929
124 986
100 575
124 171
Living cost
31 853
31 853
31 853
31 853
Free-cash
96 076
93 133
68 722
92 318

Estimated living cost  is ₽31853 per week

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

Additional information

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

Marseille , France
₽78251
₽78212
₽85474
₽82861
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
-
-
-
206 000
social contributions
-
-
-
5 870
health
-
-
-
10 579
pensions
-
-
-
31 028
other
-
-
-
6 386
income
-
-
-
41 090
surtax
-
-
-
-
total
-
-
-
94 953
Employee
31 696
-
156 283
-
income
1 634
-
35 872
-
social contributions
904
-
4 454
-
pensions
3 585
-
12 172
-
surtax
-
-
-
-
total
6 123
-
52 498
-
Employer
31 696
-
156 283
-
pensions
5 208
-
20 261
-
social contributions
94
-
469
-
unemployment
1 283
-
6 329
-
health
2 218
-
16 005
-
other
1 094
-
6 653
-
total
9 897
-
49 717
-
Corporate
164 405
206 000
-
-
surtax
-
-
-
-
income
46 034
57 680
-
-
total
46 034
57 680
-
-
Dividends
118 371
148 320
-
-
surtax
-
-
-
-
withholding
15 151
18 985
-
-
social contributions
20 361
25 511
-
-
total
35 512
44 496
-
-
Income
206 000
206 000
206 000
206 000
Total tax
97 566
102 176
102 215
94 953
After tax
108 434
103 824
103 785
111 047
Living cost
25 573
25 573
25 573
25 573
Free-cash
82 861
78 251
78 212
85 474

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
₽75438
₽75399
₽82661
₽80340
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
-
-
-
206 000
social contributions
-
-
-
5 870
health
-
-
-
10 579
pensions
-
-
-
31 028
other
-
-
-
6 386
income
-
-
-
41 090
surtax
-
-
-
-
total
-
-
-
94 953
Employee
35 509
-
156 283
-
income
2 096
-
35 872
-
social contributions
1 012
-
4 454
-
pensions
4 015
-
12 172
-
surtax
-
-
-
-
total
7 123
-
52 498
-
Employer
35 509
-
156 283
-
pensions
5 833
-
20 261
-
social contributions
107
-
469
-
unemployment
1 437
-
6 329
-
health
2 486
-
16 005
-
other
1 225
-
6 653
-
total
11 088
-
49 717
-
Corporate
159 402
206 000
-
-
surtax
-
-
-
-
income
44 633
57 680
-
-
total
44 633
57 680
-
-
Dividends
114 770
148 320
-
-
surtax
-
-
-
-
withholding
14 691
18 985
-
-
social contributions
19 739
25 511
-
-
total
34 430
44 496
-
-
Income
206 000
206 000
206 000
206 000
Total tax
97 274
102 176
102 215
94 953
After tax
108 726
103 824
103 785
111 047
Living cost
28 386
28 386
28 386
28 386
Free-cash
80 340
75 438
75 399
82 661

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
₽63752
₽63713
₽70975
₽69457
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
-
-
-
206 000
social contributions
-
-
-
5 870
health
-
-
-
10 579
pensions
-
-
-
31 028
other
-
-
-
6 386
income
-
-
-
41 090
surtax
-
-
-
-
total
-
-
-
94 953
Employee
51 964
-
156 283
-
income
4 534
-
35 872
-
social contributions
1 480
-
4 454
-
pensions
5 877
-
12 172
-
surtax
-
-
-
-
total
11 891
-
52 498
-
Employer
51 964
-
156 283
-
pensions
8 538
-
20 261
-
social contributions
156
-
469
-
unemployment
2 105
-
6 329
-
health
3 637
-
16 005
-
other
1 793
-
6 653
-
total
16 229
-
49 717
-
Corporate
137 807
206 000
-
-
surtax
-
-
-
-
income
38 585
57 680
-
-
total
38 585
57 680
-
-
Dividends
99 221
148 320
-
-
surtax
-
-
-
-
withholding
12 700
18 985
-
-
social contributions
17 066
25 511
-
-
total
29 766
44 496
-
-
Income
206 000
206 000
206 000
206 000
Total tax
96 471
102 176
102 215
94 953
After tax
109 529
103 824
103 785
111 047
Living cost
40 072
40 072
40 072
40 072
Free-cash
69 457
63 752
63 713
70 975

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
₽189843
₽158943
₽198083
₽188745
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%.

-
-
-
206 000
microenterprise

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

-
-
-
2 060
total
-
-
-
2 060
Employee
7 321
-
206 000
-
income
1 464
-
41 200
-
total
1 464
-
41 200
-
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%.

198 679
206 000
-
-
total
-
-
-
-
Dividends
198 679
206 000
-
-
withholding
9 934
10 300
-
-
total
9 934
10 300
-
-
Income
206 000
206 000
206 000
206 000
Total tax
11 398
10 300
41 200
2 060
After tax
194 602
195 700
164 800
203 940
Living cost
5 857
5 857
5 857
5 857
Free-cash
188 745
189 843
158 943
198 083

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
₽186573
₽155673
₽194813
₽184862
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%.

-
-
-
206 000
microenterprise

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

-
-
-
2 060
total
-
-
-
2 060
Employee
11 409
-
206 000
-
income
2 282
-
41 200
-
total
2 282
-
41 200
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

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

194 591
206 000
-
-
total
-
-
-
-
Dividends
194 591
206 000
-
-
withholding
9 729
10 300
-
-
total
9 729
10 300
-
-
Income
206 000
206 000
206 000
206 000
Total tax
12 011
10 300
41 200
2 060
After tax
193 989
195 700
164 800
203 940
Living cost
9 127
9 127
9 127
9 127
Free-cash
184 862
186 573
155 673
194 813

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
₽73891
₽94120
₽70094
₽84742
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.

-
-
-
206 000
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
-
-
-
24 026
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.

-
-
-
70 314
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.

-
-
-
3 867
total
-
-
-
103 875
Employee

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

41 281
-
206 000
-
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
-
3 867
-
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
-
70 314
-
total
9 250
-
79 849
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
164 719
206 000
-
-
trade
23 637
29 560
-
-
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.

1 359
1 699
-
-
chamber of commerce
367
428
-
-
income
24 708
30 900
-
-
total
50 071
62 587
-
-
Dividends
114 648
143 412
-
-
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.

1 559
1 954
-
-
withholding
28 347
35 537
-
-
total
29 906
37 491
-
-
Income
206 000
206 000
206 000
206 000
Total tax
89 227
100 078
79 849
103 875
After tax
116 773
105 922
126 151
102 125
Living cost
32 031
32 031
32 031
32 031
Free-cash
84 742
73 891
94 120
70 094

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
₽78671
₽101021
₽74652
₽87848
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.

-
-
-
206 000
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
-
-
-
26 369
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.

-
-
-
70 314
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.

-
-
-
3 867
total
-
-
-
106 218
Employee

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

31 733
-
206 000
-
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
-
3 867
-
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
-
70 314
-
total
6 603
-
79 849
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
174 267
206 000
-
-
trade
27 447
32 445
-
-
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.

1 437
1 699
-
-
chamber of commerce
376
422
-
-
income
26 141
30 900
-
-
total
55 401
65 466
-
-
Dividends
118 865
140 534
-
-
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.

1 617
1 915
-
-
withholding
29 401
34 818
-
-
total
31 018
36 733
-
-
Income
206 000
206 000
206 000
206 000
Total tax
93 022
102 199
79 849
106 218
After tax
112 978
103 801
126 151
99 782
Living cost
25 130
25 130
25 130
25 130
Free-cash
87 848
78 671
101 021
74 652

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
₽70147
₽93558
₽66016
₽81807
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.

-
-
-
206 000
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
-
-
-
27 542
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.

-
-
-
70 314
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.

-
-
-
3 867
total
-
-
-
107 391
Employee

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

42 074
-
206 000
-
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
-
3 867
-
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
-
70 314
-
total
9 481
-
79 849
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
163 926
206 000
-
-
trade
26 966
33 887
-
-
surtax

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

1 352
1 699
-
-
chamber of commerce
359
419
-
-
income
24 588
30 900
-
-
total
53 265
66 905
-
-
Dividends
110 660
139 095
-
-
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.

1 504
1 896
-
-
withholding
27 350
34 459
-
-
total
28 854
36 355
-
-
Income
206 000
206 000
206 000
206 000
Total tax
91 600
103 260
79 849
107 391
After tax
114 400
102 740
126 151
98 609
Living cost
32 593
32 593
32 593
32 593
Free-cash
81 807
70 147
93 558
66 016

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
₽63675
₽88143
₽59430
₽77128
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.

-
-
-
206 000
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
-
-
-
28 713
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.

-
-
-
70 314
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.

-
-
-
3 867
total
-
-
-
108 562
Employee

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

49 862
-
206 000
-
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
-
3 867
-
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
-
70 314
-
total
11 854
-
79 849
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
156 138
206 000
-
-
trade
26 778
35 329
-
-
surtax

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

1 288
1 699
-
-
chamber of commerce
346
416
-
-
income
23 420
30 900
-
-
total
51 832
68 344
-
-
Dividends
104 306
137 656
-
-
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
1 875
-
-
withholding
25 761
34 098
-
-
total
27 178
35 973
-
-
Income
206 000
206 000
206 000
206 000
Total tax
90 864
104 317
79 849
108 562
After tax
115 136
101 683
126 151
97 438
Living cost
38 008
38 008
38 008
38 008
Free-cash
77 128
63 675
88 143
59 430

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
₽110939
₽72984
₽78057
₽108300
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
-
-
-
206 000
unemployment
-
-
-
189
health
-
-
-
7 861
pensions
-
-
-
22 146
other
-
-
-
-
income
-
-
-
67 461
surtax
-
-
-
11 651
total
-
-
-
109 308
Employee
27 940
-
182 692
-
health
713
-
2 823
-
pensions
1 864
-
7 386
-
surtax
99
-
10 659
-
other
-
-
-
-
unemployment
1 944
-
7 707
-
income
4 684
-
62 498
-
total
9 304
-
91 073
-
Employer
27 940
-
182 692
-
pensions
3 725
-
14 761
-
unemployment
886
-
3 509
-
health
1 271
-
5 038
-
other
-
-
-
-
total
5 882
-
23 308
-
Corporate
172 177
206 000
-
-
income
44 767
53 560
-
-
total
44 767
53 560
-
-
Dividends
127 411
152 440
-
-
withholding
19 112
22 866
-
-
total
19 112
22 866
-
-
Income
206 000
206 000
206 000
206 000
Total tax
79 065
76 426
114 381
109 308
After tax
126 935
129 574
91 619
96 692
Living cost
18 635
18 635
18 635
18 635
Free-cash
108 300
110 939
72 984
78 057

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
₽111266
₽73311
₽78384
₽108681
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
-
-
-
206 000
unemployment
-
-
-
189
health
-
-
-
7 861
pensions
-
-
-
22 146
other
-
-
-
-
income
-
-
-
67 461
surtax
-
-
-
11 651
total
-
-
-
109 308
Employee
27 437
-
182 692
-
health
701
-
2 823
-
pensions
1 830
-
7 386
-
surtax
90
-
10 659
-
other
-
-
-
-
unemployment
1 910
-
7 707
-
income
4 599
-
62 498
-
total
9 130
-
91 073
-
Employer
27 437
-
182 692
-
pensions
3 657
-
14 761
-
unemployment
869
-
3 509
-
health
1 249
-
5 038
-
other
-
-
-
-
total
5 775
-
23 308
-
Corporate
172 788
206 000
-
-
income
44 926
53 560
-
-
total
44 926
53 560
-
-
Dividends
127 863
152 440
-
-
withholding
19 180
22 866
-
-
total
19 180
22 866
-
-
Income
206 000
206 000
206 000
206 000
Total tax
79 011
76 426
114 381
109 308
After tax
126 989
129 574
91 619
96 692
Living cost
18 308
18 308
18 308
18 308
Free-cash
108 681
111 266
73 311
78 384

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
₽99346
₽103147
₽126434
₽99684
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
-
-
-
206 000
unemployment
-
-
-
3 090
health
-
-
-
14 420
pensions
-
-
-
20 600
income
-
-
-
25 183
total
-
-
-
63 293
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
172 385
-
health
1 644
654
12 067
-
pensions
2 349
935
17 238
-
unemployment
352
140
2 586
-
income
2 872
1 143
21 074
-
total
7 217
2 872
52 965
-
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
172 385
-
pensions
4 581
1 823
33 615
-
total
4 581
1 823
33 615
-
Corporate
177 929
194 828
-
-
income
16 014
17 535
-
-
total
16 014
17 535
-
-
Dividends
161 915
177 293
-
-
withholding
30 764
33 686
-
-
social contributions
31 467
34 465
-
-
total
62 231
68 151
-
-
Income
206 000
206 000
206 000
206 000
Total tax
90 043
90 381
86 580
63 293
After tax
115 957
115 619
119 420
142 707
Living cost
16 273
16 273
16 273
16 273
Free-cash
99 684
99 346
103 147
126 434

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
₽86661
₽75114
₽74008
₽85964
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
-
-
-
206 000
social contributions
-
-
-
2 215
municipal
-
-
-
22 995
pensions
-
-
-
24 720
national
-
-
-
40 179
total
-
-
-
90 109
Employee
64 927
-
178 085
-
municipal
8 020
-
23 793
-
pensions
2 597
-
7 123
-
national
12 427
-
41 926
-
total
23 044
-
72 842
-
Employer
64 927
-
178 085
-
social contributions
698
-
1 914
-
pensions
5 194
-
14 247
-
total
5 892
-
16 161
-
Corporate
130 896
206 000
-
-
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%.

26 179
41 200
-
-
total
26 179
41 200
-
-
Dividends
104 717
164 800
-
-
withholding
23 038
36 256
-
-
total
23 038
36 256
-
-
Income
206 000
206 000
206 000
206 000
Total tax
78 153
77 456
89 003
90 109
After tax
127 847
128 544
116 997
115 891
Living cost
41 883
41 883
41 883
41 883
Free-cash
85 964
86 661
75 114
74 008

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
₽96938
₽54296
₽54296
₽98771
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
-
-
-
206 000
social contributions
-
-
-
35 755
income
-
-
-
68 687
total
-
-
-
104 442
Employee
64 899
-
206 000
-
social contributions
5 392
-
35 755
-
income
12 246
-
68 687
-
total
17 638
-
104 442
-
Employer
64 899
-
206 000
-
total
-
-
-
-
Corporate
141 101
206 000
-
-
income
17 637
25 750
-
-
total
17 637
25 750
-
-
Dividends
123 464
180 250
-
-
withholding
24 692
36 050
-
-
total
24 692
36 050
-
-
Income
206 000
206 000
206 000
206 000
Total tax
59 967
61 800
104 442
104 442
After tax
146 033
144 200
101 558
101 558
Living cost
47 262
47 262
47 262
47 262
Free-cash
98 771
96 938
54 296
54 296

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
₽74900
₽58449
₽65481
₽70568
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
-
-
-
206 000
regional
-
-
-
2 698
social contributions
-
-
-
41 525
municipal
-
-
-
1 316
national
-
-
-
59 971
total
-
-
-
105 510
Employee
73 736
-
206 000
-
regional
696
-
2 472
-
municipal
390
-
1 212
-
social contributions
24 864
-
54 440
-
national
12 777
-
54 418
-
total
38 727
-
112 542
-
Employer
73 736
-
206 000
-
total
-
-
-
-
Corporate
132 264
206 000
-
-
nationa
31 743
49 440
-
-
municipal
5 158
8 034
-
-
total
36 901
57 474
-
-
Dividends
95 363
148 526
-
-
withholding
24 795
38 617
-
-
total
24 795
38 617
-
-
Income
206 000
206 000
206 000
206 000
Total tax
100 423
96 091
112 542
105 510
After tax
105 577
109 909
93 458
100 490
Living cost
35 009
35 009
35 009
35 009
Free-cash
70 568
74 900
58 449
65 481

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
₽85927
₽70503
₽77499
₽84085
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
-
-
-
206 000
regional
-
-
-
3 339
social contributions
-
-
-
41 525
municipal
-
-
-
1 316
national
-
-
-
59 971
total
-
-
-
106 151
Employee
46 023
-
206 000
-
regional
620
-
3 077
-
municipal
244
-
1 212
-
social contributions
15 519
-
54 440
-
national
7 291
-
54 418
-
total
23 674
-
113 147
-
Employer
46 023
-
206 000
-
total
-
-
-
-
Corporate
159 977
206 000
-