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
₽ 206500
per

Your estimated
City
free-cash

Andorra , Andorra
₽160909
₽130549
₽125061
₽158123
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
-
-
-
206 500
social contributions
-
-
-
45 431
income
-
-
-
11 068
total
-
-
-
56 499
Employee
26 673
-
178 788
-
social contributions
1 733
-
11 621
-
income
-
-
11 678
-
total
1 733
-
23 299
-
Employer
26 673
-
178 788
-
social contributions
4 135
-
27 712
-
total
4 135
-
27 712
-
Corporate
175 692
206 500
-
-
income
17 569
20 651
-
-
total
17 569
20 651
-
-
Dividends
158 123
185 849
-
-
total
-
-
-
-
Income
206 500
206 500
206 500
206 500
Total tax
23 437
20 651
51 011
56 499
After tax
183 063
185 849
155 489
150 001
Living cost
24 940
24 940
24 940
24 940
Free-cash
158 123
160 909
130 549
125 061

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
₽87300
₽27224
₽79159
₽86889
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
-
-
-
206 500
chamber of commerce
-
-
-
827
unemployment
-
-
-
5 089
health
-
-
-
7 414
pensions
-
-
-
17 931
income
-
-
-
69 611
surtax
-
-
-
-
total
-
-
-
100 872
Employee
36 267
33 064
173 048
-
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
59 326
-
total
9 798
8 427
76 879
-
Employer
36 267
33 064
173 048
-
pensions
4 552
4 150
12 164
-
accident
471
430
1 260
-
unemployment
1 088
992
2 908
-
surtax
-
-
-
-
payroll
1 088
992
5 191
-
chamber of commerce
145
132
693
-
health
1 371
1 250
3 664
-
other
1 722
1 570
7 572
-
total
10 437
9 516
33 452
-
Corporate
159 796
163 920
169 900
-
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.

39 949
40 980
42 476
-
total
39 949
40 980
42 476
-
Dividends
119 847
122 940
-
-
withholding
32 958
33 808
-
-
total
32 958
33 808
-
-
Income
206 500
206 500
206 500
206 500
Total tax
93 142
92 731
152 807
100 872
After tax
113 358
113 769
53 693
105 628
Living cost
26 469
26 469
26 469
26 469
Free-cash
86 889
87 300
27 224
79 159

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
₽84445
₽24423
₽76230
₽83162
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
-
-
-
206 500
chamber of commerce
-
-
-
827
unemployment
-
-
-
5 089
health
-
-
-
7 414
pensions
-
-
-
17 931
income
-
-
-
69 611
surtax
-
-
-
164
total
-
-
-
101 036
Employee
41 463
33 064
172 896
-
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
59 250
-
total
12 228
8 427
76 803
-
Employer
41 463
33 064
172 896
-
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
5 186
-
chamber of commerce
165
132
691
-
health
1 567
1 250
3 664
-
other
1 970
1 570
7 567
-
total
12 096
9 680
33 604
-
Corporate
152 942
163 757
169 747
-
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.

38 236
40 939
42 436
-
total
38 236
40 939
42 436
-
Dividends
114 706
122 818
-
-
withholding
31 544
33 775
-
-
total
31 544
33 775
-
-
Income
206 500
206 500
206 500
206 500
Total tax
94 104
92 821
152 843
101 036
After tax
112 396
113 679
53 657
105 464
Living cost
29 234
29 234
29 234
29 234
Free-cash
83 162
84 445
24 423
76 230

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
₽81961
₽39082
₽59665
₽72670
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
-
-
-
206 500
social contributions
-
-
-
20 685
communal

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

-
-
-
11 149
national
-
-
-
84 750
total
-
-
-
116 584
Employee

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

59 347
-
159 942
-
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
-
7 516
-
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
-
11 996
-
communal

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

3 095
-
8 343
-
national
18 246
-
61 361
-
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
-
1 392
-
total
29 096
-
90 608
-
Employer

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

59 347
-
159 942
-
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
-
2 080
-
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
-
2 335
-
surtax
6 729
-
18 138
-
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
-
9 836
-
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
-
14 170
-
total
17 275
-
46 559
-
Corporate
129 878
206 500
-
-
surtax
520
915
-
-
income
25 975
45 714
-
-
total
26 495
46 629
-
-
Dividends
103 383
159 871
-
-
withholding

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

30 713
47 659
-
-
total
30 713
47 659
-
-
Income
206 500
206 500
206 500
206 500
Total tax
103 579
94 288
137 167
116 584
After tax
102 921
112 212
69 333
89 916
Living cost
30 251
30 251
30 251
30 251
Free-cash
72 670
81 961
39 082
59 665

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
₽162295
₽162279
₽153529
₽157242
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
-
-
-
206 500
unemployment
-
-
-
116
health
-
-
-
3 331
pensions

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

-
-
-
4 286
income
-
-
-
30 975
total
-
-
-
38 708
Employee
18 887
-
200 818
-
accident

We are using the highest rate at 1.1%.

208
-
319
-
health
869
-
1 332
-
pensions

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

1 658
-
2 543
-
income
1 889
-
20 081
-
total
4 624
-
24 275
-
Employer
18 887
-
200 818
-
accident

We are using the highest rate at 1.1%.

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

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

2 081
-
3 192
-
total
3 705
-
5 683
-
Corporate
183 907
206 500
-
-
income
18 390
20 650
-
-
total
18 390
20 650
-
-
Dividends
165 517
185 850
-
-
withholding
8 276
9 292
-
-
total
8 276
9 292
-
-
Income
206 500
206 500
206 500
206 500
Total tax
34 995
29 942
29 958
38 708
After tax
171 505
176 558
176 542
167 792
Living cost
14 263
14 263
14 263
14 263
Free-cash
157 242
162 295
162 279
153 529

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
₽165687
₽165671
₽156921
₽161836
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
-
-
-
206 500
unemployment
-
-
-
116
health
-
-
-
3 331
pensions

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

-
-
-
4 286
income
-
-
-
30 975
total
-
-
-
38 708
Employee
14 395
-
200 818
-
accident

We are using the highest rate at 1.1%.

158
-
319
-
health
662
-
1 332
-
pensions

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

1 264
-
2 543
-
income
1 439
-
20 081
-
total
3 523
-
24 275
-
Employer
14 395
-
200 818
-
accident

We are using the highest rate at 1.1%.

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

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

1 587
-
3 192
-
total
2 825
-
5 683
-
Corporate
189 280
206 500
-
-
income
18 928
20 650
-
-
total
18 928
20 650
-
-
Dividends
170 353
185 850
-
-
withholding
8 517
9 292
-
-
total
8 517
9 292
-
-
Income
206 500
206 500
206 500
206 500
Total tax
33 793
29 942
29 958
38 708
After tax
172 707
176 558
176 542
167 792
Living cost
10 871
10 871
10 871
10 871
Free-cash
161 836
165 687
165 671
156 921

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
₽131238
₽117259
₽118912
₽126723
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
-
-
-
206 500
social contributions
-
-
-
13 424
health
-
-
-
5 265
income
-
-
-
49 690
total
-
-
-
68 379
Employee
63 798
63 798
195 737
-
health
494
1 085
3 327
-
social contributions
2 412
5 295
7 142
-
income
6 947
5 906
48 800
-
total
9 853
12 286
59 269
-
Employer
63 798
63 798
195 737
-
social contributions
2 412
5 295
7 142
-
health
537
1 181
3 621
-
total
2 949
6 476
10 763
-
Corporate
174 489
136 227
-
-
income
21 811
17 028
-
-
total
21 811
17 028
-
-
Dividends
152 678
119 199
-
-
withholding
25 955
20 263
-
-
total
25 955
20 263
-
-
Income
206 500
206 500
206 500
206 500
Total tax
60 568
56 053
70 032
68 379
After tax
145 932
150 447
136 468
138 121
Living cost
19 209
19 209
19 209
19 209
Free-cash
126 723
131 238
117 259
118 912

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
₽123537
₽109558
₽111211
₽120096
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
-
-
-
206 500
social contributions
-
-
-
13 424
health
-
-
-
5 265
income
-
-
-
49 690
total
-
-
-
68 379
Employee
63 798
63 798
195 737
-
health
635
1 085
3 327
-
social contributions
3 100
5 295
7 142
-
income
6 699
5 906
48 800
-
total
10 434
12 286
59 269
-
Employer
63 798
63 798
195 737
-
social contributions
3 100
5 295
7 142
-
health
691
1 181
3 621
-
total
3 791
6 476
10 763
-
Corporate
165 364
136 227
-
-
income
20 671
17 028
-
-
total
20 671
17 028
-
-
Dividends
144 693
119 199
-
-
withholding
24 598
20 263
-
-
total
24 598
20 263
-
-
Income
206 500
206 500
206 500
206 500
Total tax
59 494
56 053
70 032
68 379
After tax
147 006
150 447
136 468
138 121
Living cost
26 910
26 910
26 910
26 910
Free-cash
120 096
123 537
109 558
111 211

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
₽122652
₽95267
₽104625
₽115688
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
-
-
-
206 500
social contributions
-
-
-
28 093
health
-
-
-
27 877
solidarity contribution
-
-
-
3 803
income
-
-
-
22 579
total
-
-
-
82 352
Employee
28 710
-
167 383
-
health
3 876
-
22 597
-
social contributions
1 866
-
6 254
-
solidarity contribution
-
-
2 963
-
income
3 445
-
20 780
-
total
9 187
-
52 594
-
Employer
28 710
-
167 383
-
social contributions
7 178
-
24 052
-
health
2 584
-
15 064
-
total
9 762
-
39 116
-
Corporate
168 028
206 500
-
-
income
31 925
39 235
-
-
total
31 925
39 235
-
-
Dividends
136 103
167 265
-
-
withholding
20 415
25 090
-
-
total
20 415
25 090
-
-
Income
206 500
206 500
206 500
206 500
Total tax
71 289
64 325
91 710
82 352
After tax
135 211
142 175
114 790
124 148
Living cost
19 523
19 523
19 523
19 523
Free-cash
115 688
122 652
95 267
104 625

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
₽118118
₽90733
₽100091
₽109535
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
-
-
-
206 500
social contributions
-
-
-
28 093
health
-
-
-
27 877
solidarity contribution
-
-
-
3 803
income
-
-
-
22 579
total
-
-
-
82 352
Employee
35 378
-
167 383
-
health
4 776
-
22 597
-
social contributions
2 300
-
6 254
-
solidarity contribution
-
-
2 963
-
income
4 245
-
20 780
-
total
11 321
-
52 594
-
Employer
35 378
-
167 383
-
social contributions
8 845
-
24 052
-
health
3 184
-
15 064
-
total
12 029
-
39 116
-
Corporate
159 093
206 500
-
-
income
30 228
39 235
-
-
total
30 228
39 235
-
-
Dividends
128 865
167 265
-
-
withholding
19 330
25 090
-
-
total
19 330
25 090
-
-
Income
206 500
206 500
206 500
206 500
Total tax
72 908
64 325
91 710
82 352
After tax
133 592
142 175
114 790
124 148
Living cost
24 057
24 057
24 057
24 057
Free-cash
109 535
118 118
90 733
100 091

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
₽25246
₽25246
₽78260
₽13135
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
-
-
-
206 500
labour market
-
-
-
16 462
municipal
-
-
-
44 796
pensions
-
-
-
721
national
-
-
-
26 196
total
-
-
-
88 175
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
25 246
-
-
-
income
5 554
-
-
-
total
5 554
-
-
-
Dividends
19 692
-
-
-
withholding
6 557
-
-
-
total
6 557
-
-
-
Income
206 500
206 500
206 500
206 500
Total tax
153 300
141 189
141 189
88 175
After tax
53 200
65 311
65 311
118 325
Living cost
40 065
40 065
40 065
40 065
Free-cash
13 135
25 246
25 246
78 260

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
₽145160
₽98985
₽90645
₽140005
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
-
-
-
206 500
health
-
-
-
26 844
pensions
-
-
-
41 300
income
-
-
-
27 671
total
-
-
-
95 815
Employee
23 536
-
154 335
-
pensions
471
-
3 086
-
unemployment
376
-
2 469
-
income
2 650
-
29 756
-
total
3 497
-
35 311
-
Employer
23 536
-
154 335
-
pensions
4 708
-
30 867
-
unemployment
189
-
1 234
-
health
3 059
-
20 063
-
total
7 956
-
52 164
-
Corporate
175 008
206 500
-
-
income
35 002
41 300
-
-
total
35 002
41 300
-
-
Dividends
140 006
165 200
-
-
total
-
-
-
-
Income
206 500
206 500
206 500
206 500
Total tax
46 455
41 300
87 475
95 815
After tax
160 045
165 200
119 025
110 685
Living cost
20 040
20 040
20 040
20 040
Free-cash
140 005
145 160
98 985
90 645

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
₽93386
₽68913
₽92567
₽96358
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

-
-
-
206 500
health
-
-
-
2 834
municipal
-
-
-
36 660
national
-
-
-
42 586
total
-
-
-
82 080
Employee
43 651
-
173 720
-
health
326
-
2 329
-
municipal
7 150
-
28 271
-
pensions
2 946
-
11 727
-
national
721
-
28 021
-
unemployment
655
-
2 606
-
total
11 798
-
72 954
-
Employer
43 651
-
173 720
-
accident
44
-
173
-
unemployment
283
-
1 129
-
health
335
-
1 338
-
pensions
7 573
-
30 140
-
total
8 235
-
32 780
-
Corporate
154 613
206 500
-
-
income
30 922
41 300
-
-
total
30 922
41 300
-
-
Dividends

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

92 768
123 900
-
-
municipal
16 699
22 302
-
-
national
10 635
17 659
-
-
total
27 334
39 961
-
-
Income
206 500
206 500
206 500
206 500
Total tax
78 289
81 261
105 734
82 080
After tax
128 211
125 239
100 766
124 420
Living cost
31 853
31 853
31 853
31 853
Free-cash
96 358
93 386
68 913
92 567

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
₽78505
₽78397
₽85705
₽83113
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
-
-
-
206 500
social contributions
-
-
-
5 884
health
-
-
-
10 617
pensions
-
-
-
31 069
other
-
-
-
6 402
income
-
-
-
41 250
surtax
-
-
-
-
total
-
-
-
95 222
Employee
31 696
-
156 646
-
income
1 634
-
36 002
-
social contributions
904
-
4 464
-
pensions
3 585
-
12 210
-
surtax
-
-
-
-
total
6 123
-
52 676
-
Employer
31 696
-
156 646
-
pensions
5 208
-
20 317
-
social contributions
94
-
469
-
unemployment
1 283
-
6 343
-
health
2 218
-
16 053
-
other
1 094
-
6 672
-
total
9 897
-
49 854
-
Corporate
164 905
206 500
-
-
surtax
-
-
-
-
income
46 174
57 820
-
-
total
46 174
57 820
-
-
Dividends
118 731
148 680
-
-
surtax
-
-
-
-
withholding
15 198
19 030
-
-
social contributions
20 422
25 572
-
-
total
35 620
44 602
-
-
Income
206 500
206 500
206 500
206 500
Total tax
97 814
102 422
102 530
95 222
After tax
108 686
104 078
103 970
111 278
Living cost
25 573
25 573
25 573
25 573
Free-cash
83 113
78 505
78 397
85 705

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
₽75692
₽75584
₽82892
₽80591
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
-
-
-
206 500
social contributions
-
-
-
5 884
health
-
-
-
10 617
pensions
-
-
-
31 069
other
-
-
-
6 402
income
-
-
-
41 250
surtax
-
-
-
-
total
-
-
-
95 222
Employee
35 509
-
156 646
-
income
2 096
-
36 002
-
social contributions
1 012
-
4 464
-
pensions
4 015
-
12 210
-
surtax
-
-
-
-
total
7 123
-
52 676
-
Employer
35 509
-
156 646
-
pensions
5 833
-
20 317
-
social contributions
107
-
469
-
unemployment
1 437
-
6 343
-
health
2 486
-
16 053
-
other
1 225
-
6 672
-
total
11 088
-
49 854
-
Corporate
159 902
206 500
-
-
surtax
-
-
-
-
income
44 773
57 820
-
-
total
44 773
57 820
-
-
Dividends
115 130
148 680
-
-
surtax
-
-
-
-
withholding
14 737
19 030
-
-
social contributions
19 802
25 572
-
-
total
34 539
44 602
-
-
Income
206 500
206 500
206 500
206 500
Total tax
97 523
102 422
102 530
95 222
After tax
108 977
104 078
103 970
111 278
Living cost
28 386
28 386
28 386
28 386
Free-cash
80 591
75 692
75 584
82 892

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
₽64006
₽63898
₽71206
₽69707
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
-
-
-
206 500
social contributions
-
-
-
5 884
health
-
-
-
10 617
pensions
-
-
-
31 069
other
-
-
-
6 402
income
-
-
-
41 250
surtax
-
-
-
-
total
-
-
-
95 222
Employee
51 964
-
156 646
-
income
4 534
-
36 002
-
social contributions
1 480
-
4 464
-
pensions
5 877
-
12 210
-
surtax
-
-
-
-
total
11 891
-
52 676
-
Employer
51 964
-
156 646
-
pensions
8 538
-
20 317
-
social contributions
156
-
469
-
unemployment
2 105
-
6 343
-
health
3 637
-
16 053
-
other
1 793
-
6 672
-
total
16 229
-
49 854
-
Corporate
138 307
206 500
-
-
surtax
-
-
-
-
income
38 725
57 820
-
-
total
38 725
57 820
-
-
Dividends
99 581
148 680
-
-
surtax
-
-
-
-
withholding
12 747
19 030
-
-
social contributions
17 129
25 572
-
-
total
29 876
44 602
-
-
Income
206 500
206 500
206 500
206 500
Total tax
96 721
102 422
102 530
95 222
After tax
109 779
104 078
103 970
111 278
Living cost
40 072
40 072
40 072
40 072
Free-cash
69 707
64 006
63 898
71 206

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
₽190318
₽159343
₽198578
₽189220
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%.

-
-
-
206 500
microenterprise

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

-
-
-
2 065
total
-
-
-
2 065
Employee
7 321
-
206 500
-
income
1 464
-
41 300
-
total
1 464
-
41 300
-
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%.

199 179
206 500
-
-
total
-
-
-
-
Dividends
199 179
206 500
-
-
withholding
9 959
10 325
-
-
total
9 959
10 325
-
-
Income
206 500
206 500
206 500
206 500
Total tax
11 423
10 325
41 300
2 065
After tax
195 077
196 175
165 200
204 435
Living cost
5 857
5 857
5 857
5 857
Free-cash
189 220
190 318
159 343
198 578

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
₽187048
₽156073
₽195308
₽185337
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%.

-
-
-
206 500
microenterprise

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

-
-
-
2 065
total
-
-
-
2 065
Employee
11 409
-
206 500
-
income
2 282
-
41 300
-
total
2 282
-
41 300
-
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%.

195 091
206 500
-
-
total
-
-
-
-
Dividends
195 091
206 500
-
-
withholding
9 754
10 325
-
-
total
9 754
10 325
-
-
Income
206 500
206 500
206 500
206 500
Total tax
12 036
10 325
41 300
2 065
After tax
194 464
196 175
165 200
204 435
Living cost
9 127
9 127
9 127
9 127
Free-cash
185 337
187 048
156 073
195 308

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
₽74146
₽94397
₽70300
₽85000
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.

-
-
-
206 500
health

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

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

-
-
-
5 668
trade
-
-
-
24 097
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.

-
-
-
70 525
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.

-
-
-
3 879
total
-
-
-
104 169
Employee

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

41 281
-
206 500
-
health

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

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

5 668
-
5 668
-
surtax

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

187
-
3 879
-
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
-
70 525
-
total
9 250
-
80 072
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
165 219
206 500
-
-
trade
23 708
29 633
-
-
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.

1 363
1 704
-
-
chamber of commerce
368
428
-
-
income
24 784
30 974
-
-
total
50 223
62 739
-
-
Dividends
114 995
143 761
-
-
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.

1 563
1 959
-
-
withholding
28 433
35 625
-
-
total
29 996
37 584
-
-
Income
206 500
206 500
206 500
206 500
Total tax
89 469
100 323
80 072
104 169
After tax
117 031
106 177
126 428
102 331
Living cost
32 031
32 031
32 031
32 031
Free-cash
85 000
74 146
94 397
70 300

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
₽78923
₽101298
₽74850
₽88100
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.

-
-
-
206 500
health

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

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

-
-
-
5 668
trade
-
-
-
26 448
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.

-
-
-
70 525
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.

-
-
-
3 879
total
-
-
-
106 520
Employee

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

31 733
-
206 500
-
health

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

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

5 668
-
5 668
-
surtax

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

49
-
3 879
-
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
-
70 525
-
total
6 603
-
80 072
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
174 767
206 500
-
-
trade
27 526
32 524
-
-
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.

1 442
1 704
-
-
chamber of commerce
376
422
-
-
income
26 215
30 974
-
-
total
55 559
65 624
-
-
Dividends
119 207
140 877
-
-
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.

1 622
1 919
-
-
withholding
29 486
34 904
-
-
total
31 108
36 823
-
-
Income
206 500
206 500
206 500
206 500
Total tax
93 270
102 447
80 072
106 520
After tax
113 230
104 053
126 428
99 980
Living cost
25 130
25 130
25 130
25 130
Free-cash
88 100
78 923
101 298
74 850

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
₽70396
₽93835
₽66211
₽82055
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.

-
-
-
206 500
health

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

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

-
-
-
5 668
trade
-
-
-
27 624
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.

-
-
-
70 525
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.

-
-
-
3 879
total
-
-
-
107 696
Employee

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

42 074
-
206 500
-
health

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

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

5 668
-
5 668
-
surtax

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

198
-
3 879
-
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
-
70 525
-
total
9 481
-
80 072
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
164 426
206 500
-
-
trade
27 048
33 969
-
-
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.

1 357
1 704
-
-
chamber of commerce
361
420
-
-
income
24 664
30 974
-
-
total
53 430
67 067
-
-
Dividends
110 997
139 433
-
-
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.

1 508
1 900
-
-
withholding
27 433
34 544
-
-
total
28 941
36 444
-
-
Income
206 500
206 500
206 500
206 500
Total tax
91 852
103 511
80 072
107 696
After tax
114 648
102 989
126 428
98 804
Living cost
32 593
32 593
32 593
32 593
Free-cash
82 055
70 396
93 835
66 211

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
₽63920
₽88420
₽59620
₽77373
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.

-
-
-
206 500
health

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

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

-
-
-
5 668
trade
-
-
-
28 800
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.

-
-
-
70 525
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.

-
-
-
3 879
total
-
-
-
108 872
Employee

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

49 862
-
206 500
-
health

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

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

5 668
-
5 668
-
surtax

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

323
-
3 879
-
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
-
70 525
-
total
11 854
-
80 072
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
156 638
206 500
-
-
trade
26 863
35 414
-
-
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.

1 293
1 704
-
-
chamber of commerce
346
417
-
-
income
23 496
30 974
-
-
total
51 998
68 509
-
-
Dividends
104 640
137 991
-
-
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.

1 422
1 880
-
-
withholding
25 845
34 183
-
-
total
27 267
36 063
-
-
Income
206 500
206 500
206 500
206 500
Total tax
91 119
104 572
80 072
108 872
After tax
115 381
101 928
126 428
97 628
Living cost
38 008
38 008
38 008
38 008
Free-cash
77 373
63 920
88 420
59 620

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
₽111253
₽73213
₽78286
₽108616
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
-
-
-
206 500
unemployment
-
-
-
189
health
-
-
-
7 861
pensions
-
-
-
22 146
other
-
-
-
-
income
-
-
-
67 686
surtax
-
-
-
11 697
total
-
-
-
109 579
Employee
27 940
-
183 192
-
health
713
-
2 823
-
pensions
1 864
-
7 386
-
surtax
99
-
10 705
-
other
-
-
-
-
unemployment
1 944
-
7 707
-
income
4 684
-
62 723
-
total
9 304
-
91 344
-
Employer
27 940
-
183 192
-
pensions
3 725
-
14 761
-
unemployment
886
-
3 509
-
health
1 271
-
5 038
-
other
-
-
-
-
total
5 882
-
23 308
-
Corporate
172 677
206 500
-
-
income
44 896
53 691
-
-
total
44 896
53 691
-
-
Dividends
127 782
152 809
-
-
withholding
19 167
22 921
-
-
total
19 167
22 921
-
-
Income
206 500
206 500
206 500
206 500
Total tax
79 249
76 612
114 652
109 579
After tax
127 251
129 888
91 848
96 921
Living cost
18 635
18 635
18 635
18 635
Free-cash
108 616
111 253
73 213
78 286

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
₽111580
₽73540
₽78613
₽108997
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
-
-
-
206 500
unemployment
-
-
-
189
health
-
-
-
7 861
pensions
-
-
-
22 146
other
-
-
-
-
income
-
-
-
67 686
surtax
-
-
-
11 697
total
-
-
-
109 579
Employee
27 437
-
183 192
-
health
701
-
2 823
-
pensions
1 830
-
7 386
-
surtax
90
-
10 705
-
other
-
-
-
-
unemployment
1 910
-
7 707
-
income
4 599
-
62 723
-
total
9 130
-
91 344
-
Employer
27 437
-
183 192
-
pensions
3 657
-
14 761
-
unemployment
869
-
3 509
-
health
1 249
-
5 038
-
other
-
-
-
-
total
5 775
-
23 308
-
Corporate
173 288
206 500
-
-
income
45 055
53 691
-
-
total
45 055
53 691
-
-
Dividends
128 234
152 809
-
-
withholding
19 235
22 921
-
-
total
19 235
22 921
-
-
Income
206 500
206 500
206 500
206 500
Total tax
79 195
76 612
114 652
109 579
After tax
127 305
129 888
91 848
96 921
Living cost
18 308
18 308
18 308
18 308
Free-cash
108 997
111 580
73 540
78 613

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
₽99626
₽103437
₽126779
₽99965
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
-
-
-
206 500
unemployment
-
-
-
3 098
health
-
-
-
14 455
pensions
-
-
-
20 650
income
-
-
-
25 245
total
-
-
-
63 448
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
172 803
-
health
1 644
654
12 096
-
pensions
2 349
935
17 280
-
unemployment
352
140
2 592
-
income
2 872
1 143
21 125
-
total
7 217
2 872
53 093
-
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
172 803
-
pensions
4 581
1 823
33 697
-
total
4 581
1 823
33 697
-
Corporate
178 429
195 328
-
-
income
16 059
17 580
-
-
total
16 059
17 580
-
-
Dividends
162 370
177 748
-
-
withholding
30 850
33 772
-
-
social contributions
31 555
34 554
-
-
total
62 405
68 326
-
-
Income
206 500
206 500
206 500
206 500
Total tax
90 262
90 601
86 790
63 448
After tax
116 238
115 899
119 710
143 052
Living cost
16 273
16 273
16 273
16 273
Free-cash
99 965
99 626
103 437
126 779

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
₽86973
₽75365
₽74256
₽86276
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
-
-
-
206 500
social contributions
-
-
-
2 220
municipal
-
-
-
23 054
pensions
-
-
-
24 780
national
-
-
-
40 307
total
-
-
-
90 361
Employee
64 927
-
178 517
-
municipal
8 020
-
23 853
-
pensions
2 597
-
7 141
-
national
12 427
-
42 058
-
total
23 044
-
73 052
-
Employer
64 927
-
178 517
-
social contributions
698
-
1 919
-
pensions
5 194
-
14 281
-
total
5 892
-
16 200
-
Corporate
131 396
206 500
-
-
income

Corporate income tax will depend on a type of legal entity. For LLC and Limited Partnership it is set at 20%. All other entities pay 37.6%.

26 279
41 300
-
-
total
26 279
41 300
-
-
Dividends
105 117
165 200
-
-
withholding
23 126
36 344
-
-
total
23 126
36 344
-
-
Income
206 500
206 500
206 500
206 500
Total tax
78 341
77 644
89 252
90 361
After tax
128 159
128 856
117 248
116 139
Living cost
41 883
41 883
41 883
41 883
Free-cash
86 276
86 973
75 365
74 256

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
₽97288
₽54501
₽54501
₽99120
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
-
-
-
206 500
social contributions
-
-
-
35 850
income
-
-
-
68 887
total
-
-
-
104 737
Employee
64 899
-
206 500
-
social contributions
5 392
-
35 850
-
income
12 246
-
68 887
-
total
17 638
-
104 737
-
Employer
64 899
-
206 500
-
total
-
-
-
-
Corporate
141 601
206 500
-
-
income
17 700
25 813
-
-
total
17 700
25 813
-
-
Dividends
123 901
180 687
-
-
withholding
24 780
36 137
-
-
total
24 780
36 137
-
-
Income
206 500
206 500
206 500
206 500
Total tax
60 118
61 950
104 737
104 737
After tax
146 382
144 550
101 763
101 763
Living cost
47 262
47 262
47 262
47 262
Free-cash
99 120
97 288
54 501
54 501

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
₽75167
₽58722
₽65757
₽70835
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
-
-
-
206 500
regional
-
-
-
2 705
social contributions
-
-
-
41 525
municipal
-
-
-
1 319
national
-
-
-
60 185
total
-
-
-
105 734
Employee
73 736
-
206 500
-
regional
696
-
2 480
-
municipal
390
-
1 217
-
social contributions
24 864
-
54 440
-
national
12 777
-
54 632
-
total
38 727
-
112 769
-
Employer
73 736
-
206 500
-
total
-
-
-
-
Corporate
132 764
206 500
-
-
nationa
31 864
49 561
-
-
municipal
5 178
8 053
-
-
total
37 042
57 614
-
-
Dividends
95 722
148 886
-
-
withholding
24 887
38 710
-
-
total
24 887
38 710
-
-
Income
206 500
206 500
206 500
206 500
Total tax
100 656
96 324
112 769
105 734
After tax
105 844
110 176
93 731
100 766
Living cost
35 009
35 009
35 009
35 009
Free-cash
70 835
75 167
58 722
65 757

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
₽86191
₽70774
₽77771
₽84350
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
-
-
-
206 500
regional
-
-
-
3 350
social contributions
-
-
-
41 525
municipal
-
-
-
1 319
national
-
-
-
60 185
total
-
-
-
106 379
Employee
46 023
-
206 500
-
regional
620
-
3 087
-
municipal
244
-
1 217
-
social contributions
15 519
-
54 440
-
national
7 291
-
54 632
-
total
23 674
-
113 376
-
Employer
46 023
-
206 500
-
total
-
-
-
-
Corporate
160 477
206 500
-