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
₽ 213500
per

Your estimated
City
free-cash

Andorra , Andorra
₽167210
₽135650
₽129976
₽164422
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
-
-
-
213 500
social contributions
-
-
-
46 969
income
-
-
-
11 615
total
-
-
-
58 584
Employee
26 673
-
184 850
-
social contributions
1 733
-
12 015
-
income
-
-
12 245
-
total
1 733
-
24 260
-
Employer
26 673
-
184 850
-
social contributions
4 135
-
28 650
-
total
4 135
-
28 650
-
Corporate
182 692
213 500
-
-
income
18 270
21 350
-
-
total
18 270
21 350
-
-
Dividends
164 422
192 150
-
-
total
-
-
-
-
Income
213 500
213 500
213 500
213 500
Total tax
24 138
21 350
52 910
58 584
After tax
189 362
192 150
160 590
154 916
Living cost
24 940
24 940
24 940
24 940
Free-cash
164 422
167 210
135 650
129 976

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
₽91105
₽28856
₽82633
₽90695
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
-
-
-
213 500
chamber of commerce
-
-
-
853
unemployment
-
-
-
5 089
health
-
-
-
7 414
pensions
-
-
-
17 931
income
-
-
-
73 111
surtax
-
-
-
-
total
-
-
-
104 398
Employee
36 267
33 064
179 572
-
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
62 588
-
total
9 798
8 427
80 141
-
Employer
36 267
33 064
179 572
-
pensions
4 552
4 150
12 164
-
accident
471
430
1 260
-
unemployment
1 088
992
2 908
-
surtax
-
-
-
-
payroll
1 088
992
5 388
-
chamber of commerce
145
132
718
-
health
1 371
1 250
3 664
-
other
1 722
1 570
7 827
-
total
10 437
9 516
33 929
-
Corporate
166 796
170 920
176 423
-
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.

41 699
42 731
44 105
-
total
41 699
42 731
44 105
-
Dividends
125 096
128 190
-
-
withholding
34 402
35 252
-
-
total
34 402
35 252
-
-
Income
213 500
213 500
213 500
213 500
Total tax
96 336
95 926
158 175
104 398
After tax
117 164
117 574
55 325
109 102
Living cost
26 469
26 469
26 469
26 469
Free-cash
90 695
91 105
28 856
82 633

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
₽88250
₽26053
₽79704
₽86969
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
-
-
-
213 500
chamber of commerce
-
-
-
853
unemployment
-
-
-
5 089
health
-
-
-
7 414
pensions
-
-
-
17 931
income
-
-
-
73 111
surtax
-
-
-
164
total
-
-
-
104 562
Employee
41 463
33 064
179 419
-
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
62 512
-
total
12 228
8 427
80 065
-
Employer
41 463
33 064
179 419
-
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
5 383
-
chamber of commerce
165
132
718
-
health
1 567
1 250
3 664
-
other
1 970
1 570
7 820
-
total
12 096
9 680
34 081
-
Corporate
159 942
170 757
176 270
-
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.

39 985
42 690
44 067
-
total
39 985
42 690
44 067
-
Dividends
119 957
128 067
-
-
withholding
32 988
35 219
-
-
total
32 988
35 219
-
-
Income
213 500
213 500
213 500
213 500
Total tax
97 297
96 016
158 213
104 562
After tax
116 203
117 484
55 287
108 938
Living cost
29 234
29 234
29 234
29 234
Free-cash
86 969
88 250
26 053
79 704

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
₽85413
₽41156
₽62745
₽76570
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
-
-
-
213 500
social contributions
-
-
-
20 685
communal

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

-
-
-
11 569
national
-
-
-
88 250
total
-
-
-
120 504
Employee

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

59 347
-
165 364
-
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
-
7 773
-
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
-
12 402
-
communal

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

3 095
-
8 625
-
national
18 246
-
63 718
-
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
-
1 439
-
total
29 096
-
93 957
-
Employer

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

59 347
-
165 364
-
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
-
2 149
-
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
-
2 414
-
surtax
6 729
-
18 752
-
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
-
10 169
-
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
-
14 652
-
total
17 275
-
48 136
-
Corporate
136 878
213 500
-
-
surtax
548
954
-
-
income
27 375
47 745
-
-
total
27 923
48 699
-
-
Dividends
108 955
164 800
-
-
withholding

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

32 385
49 137
-
-
total
32 385
49 137
-
-
Income
213 500
213 500
213 500
213 500
Total tax
106 679
97 836
142 093
120 504
After tax
106 821
115 664
71 407
92 996
Living cost
30 251
30 251
30 251
30 251
Free-cash
76 570
85 413
41 156
62 745

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
₽168279
₽168579
₽159479
₽163226
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
-
-
-
213 500
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
-
-
-
32 025
total
-
-
-
39 758
Employee
18 887
-
207 818
-
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
-
20 781
-
total
4 624
-
24 975
-
Employer
18 887
-
207 818
-
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
190 907
213 500
-
-
income
19 091
21 350
-
-
total
19 091
21 350
-
-
Dividends
171 816
192 150
-
-
withholding
8 591
9 608
-
-
total
8 591
9 608
-
-
Income
213 500
213 500
213 500
213 500
Total tax
36 011
30 958
30 658
39 758
After tax
177 489
182 542
182 842
173 742
Living cost
14 263
14 263
14 263
14 263
Free-cash
163 226
168 279
168 579
159 479

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
₽171671
₽171971
₽162871
₽167820
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
-
-
-
213 500
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
-
-
-
32 025
total
-
-
-
39 758
Employee
14 395
-
207 818
-
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
-
20 781
-
total
3 523
-
24 975
-
Employer
14 395
-
207 818
-
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
196 280
213 500
-
-
income
19 628
21 350
-
-
total
19 628
21 350
-
-
Dividends
176 653
192 150
-
-
withholding
8 833
9 608
-
-
total
8 833
9 608
-
-
Income
213 500
213 500
213 500
213 500
Total tax
34 809
30 958
30 658
39 758
After tax
178 691
182 542
182 842
173 742
Living cost
10 871
10 871
10 871
10 871
Free-cash
167 820
171 671
171 971
162 871

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
₽136320
₽121649
₽123346
₽131806
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
-
-
-
213 500
social contributions
-
-
-
13 424
health
-
-
-
5 444
income
-
-
-
52 077
total
-
-
-
70 945
Employee
63 798
63 798
202 609
-
health
494
1 085
3 445
-
social contributions
2 412
5 295
7 142
-
income
6 947
5 906
51 164
-
total
9 853
12 286
61 751
-
Employer
63 798
63 798
202 609
-
social contributions
2 412
5 295
7 142
-
health
537
1 181
3 749
-
total
2 949
6 476
10 891
-
Corporate
181 489
143 227
-
-
income
22 686
17 903
-
-
total
22 686
17 903
-
-
Dividends
158 803
125 323
-
-
withholding
26 997
21 306
-
-
total
26 997
21 306
-
-
Income
213 500
213 500
213 500
213 500
Total tax
62 485
57 971
72 642
70 945
After tax
151 015
155 529
140 858
142 555
Living cost
19 209
19 209
19 209
19 209
Free-cash
131 806
136 320
121 649
123 346

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
₽128619
₽113948
₽115645
₽125180
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
-
-
-
213 500
social contributions
-
-
-
13 424
health
-
-
-
5 444
income
-
-
-
52 077
total
-
-
-
70 945
Employee
63 798
63 798
202 609
-
health
635
1 085
3 445
-
social contributions
3 100
5 295
7 142
-
income
6 699
5 906
51 164
-
total
10 434
12 286
61 751
-
Employer
63 798
63 798
202 609
-
social contributions
3 100
5 295
7 142
-
health
691
1 181
3 749
-
total
3 791
6 476
10 891
-
Corporate
172 364
143 227
-
-
income
21 545
17 903
-
-
total
21 545
17 903
-
-
Dividends
150 820
125 323
-
-
withholding
25 640
21 306
-
-
total
25 640
21 306
-
-
Income
213 500
213 500
213 500
213 500
Total tax
61 410
57 971
72 642
70 945
After tax
152 090
155 529
140 858
142 555
Living cost
26 910
26 910
26 910
26 910
Free-cash
125 180
128 619
113 948
115 645

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
₽127472
₽99599
₽109348
₽120507
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
-
-
-
213 500
social contributions
-
-
-
28 093
health
-
-
-
28 822
solidarity contribution
-
-
-
4 226
income
-
-
-
23 488
total
-
-
-
84 629
Employee
28 710
-
173 806
-
health
3 876
-
23 464
-
social contributions
1 866
-
6 254
-
solidarity contribution
-
-
3 352
-
income
3 445
-
21 613
-
total
9 187
-
54 683
-
Employer
28 710
-
173 806
-
social contributions
7 178
-
24 052
-
health
2 584
-
15 643
-
total
9 762
-
39 695
-
Corporate
175 028
213 500
-
-
income
33 255
40 565
-
-
total
33 255
40 565
-
-
Dividends
141 773
172 935
-
-
withholding
21 266
25 940
-
-
total
21 266
25 940
-
-
Income
213 500
213 500
213 500
213 500
Total tax
73 470
66 505
94 378
84 629
After tax
140 030
146 995
119 122
128 871
Living cost
19 523
19 523
19 523
19 523
Free-cash
120 507
127 472
99 599
109 348

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
₽122938
₽95065
₽104814
₽114355
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
-
-
-
213 500
social contributions
-
-
-
28 093
health
-
-
-
28 822
solidarity contribution
-
-
-
4 226
income
-
-
-
23 488
total
-
-
-
84 629
Employee
35 378
-
173 806
-
health
4 776
-
23 464
-
social contributions
2 300
-
6 254
-
solidarity contribution
-
-
3 352
-
income
4 245
-
21 613
-
total
11 321
-
54 683
-
Employer
35 378
-
173 806
-
social contributions
8 845
-
24 052
-
health
3 184
-
15 643
-
total
12 029
-
39 695
-
Corporate
166 093
213 500
-
-
income
31 558
40 565
-
-
total
31 558
40 565
-
-
Dividends
134 535
172 935
-
-
withholding
20 180
25 940
-
-
total
20 180
25 940
-
-
Income
213 500
213 500
213 500
213 500
Total tax
75 088
66 505
94 378
84 629
After tax
138 412
146 995
119 122
128 871
Living cost
24 057
24 057
24 057
24 057
Free-cash
114 355
122 938
95 065
104 814

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
₽32246
₽32246
₽81984
₽16302
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
-
-
-
213 500
labour market
-
-
-
17 022
municipal
-
-
-
46 462
pensions
-
-
-
721
national
-
-
-
27 246
total
-
-
-
91 451
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
32 246
-
-
-
income
7 094
-
-
-
total
7 094
-
-
-
Dividends
25 152
-
-
-
withholding
8 850
-
-
-
total
8 850
-
-
-
Income
213 500
213 500
213 500
213 500
Total tax
157 133
141 189
141 189
91 451
After tax
56 367
72 311
72 311
122 049
Living cost
40 065
40 065
40 065
40 065
Free-cash
16 302
32 246
32 246
81 984

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
₽150761
₽103019
₽94397
₽145606
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
-
-
-
213 500
health
-
-
-
27 755
pensions
-
-
-
42 699
income
-
-
-
28 609
total
-
-
-
99 063
Employee
23 536
-
159 565
-
pensions
471
-
3 191
-
unemployment
376
-
2 554
-
income
2 650
-
30 763
-
total
3 497
-
36 508
-
Employer
23 536
-
159 565
-
pensions
4 708
-
31 913
-
unemployment
189
-
1 277
-
health
3 059
-
20 743
-
total
7 956
-
53 933
-
Corporate
182 008
213 500
-
-
income
36 401
42 699
-
-
total
36 401
42 699
-
-
Dividends
145 606
170 801
-
-
total
-
-
-
-
Income
213 500
213 500
213 500
213 500
Total tax
47 854
42 699
90 441
99 063
After tax
165 646
170 801
123 059
114 437
Living cost
20 040
20 040
20 040
20 040
Free-cash
145 606
150 761
103 019
94 397

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
₽96919
₽71613
₽96066
₽100310
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

-
-
-
213 500
health
-
-
-
2 941
municipal
-
-
-
37 900
national
-
-
-
44 740
total
-
-
-
85 581
Employee
43 651
-
179 608
-
health
326
-
2 420
-
municipal
7 150
-
29 227
-
pensions
2 946
-
12 123
-
national
721
-
29 680
-
unemployment
655
-
2 694
-
total
11 798
-
76 144
-
Employer
43 651
-
179 608
-
accident
44
-
179
-
unemployment
283
-
1 167
-
health
335
-
1 382
-
pensions
7 573
-
31 162
-
total
8 235
-
33 890
-
Corporate
161 613
213 500
-
-
income
32 322
42 699
-
-
total
32 322
42 699
-
-
Dividends

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

96 968
128 101
-
-
municipal
17 454
23 058
-
-
national
11 528
18 971
-
-
total
28 982
42 029
-
-
Income
213 500
213 500
213 500
213 500
Total tax
81 337
84 728
110 034
85 581
After tax
132 163
128 772
103 466
127 919
Living cost
31 853
31 853
31 853
31 853
Free-cash
100 310
96 919
71 613
96 066

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
₽82030
₽80974
₽88929
₽86644
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
-
-
-
213 500
social contributions
-
-
-
6 084
health
-
-
-
11 131
pensions
-
-
-
31 650
other
-
-
-
6 619
income
-
-
-
43 514
surtax
-
-
-
-
total
-
-
-
98 998
Employee
31 696
-
161 677
-
income
1 634
-
37 808
-
social contributions
904
-
4 605
-
pensions
3 585
-
12 718
-
surtax
-
-
-
-
total
6 123
-
55 131
-
Employer
31 696
-
161 677
-
pensions
5 208
-
21 147
-
social contributions
94
-
485
-
unemployment
1 283
-
6 548
-
health
2 218
-
16 706
-
other
1 094
-
6 936
-
total
9 897
-
51 822
-
Corporate
171 905
213 500
-
-
surtax
-
-
-
-
income
48 133
59 781
-
-
total
48 133
59 781
-
-
Dividends
123 772
153 719
-
-
surtax
-
-
-
-
withholding
15 842
19 676
-
-
social contributions
21 288
26 440
-
-
total
37 130
46 116
-
-
Income
213 500
213 500
213 500
213 500
Total tax
101 283
105 897
106 953
98 998
After tax
112 217
107 603
106 547
114 502
Living cost
25 573
25 573
25 573
25 573
Free-cash
86 644
82 030
80 974
88 929

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
₽79217
₽78161
₽86116
₽84119
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
-
-
-
213 500
social contributions
-
-
-
6 084
health
-
-
-
11 131
pensions
-
-
-
31 650
other
-
-
-
6 619
income
-
-
-
43 514
surtax
-
-
-
-
total
-
-
-
98 998
Employee
35 509
-
161 677
-
income
2 096
-
37 808
-
social contributions
1 012
-
4 605
-
pensions
4 015
-
12 718
-
surtax
-
-
-
-
total
7 123
-
55 131
-
Employer
35 509
-
161 677
-
pensions
5 833
-
21 147
-
social contributions
107
-
485
-
unemployment
1 437
-
6 548
-
health
2 486
-
16 706
-
other
1 225
-
6 936
-
total
11 088
-
51 822
-
Corporate
166 902
213 500
-
-
surtax
-
-
-
-
income
46 733
59 781
-
-
total
46 733
59 781
-
-
Dividends
120 169
153 719
-
-
surtax
-
-
-
-
withholding
15 382
19 676
-
-
social contributions
20 669
26 440
-
-
total
36 051
46 116
-
-
Income
213 500
213 500
213 500
213 500
Total tax
100 995
105 897
106 953
98 998
After tax
112 505
107 603
106 547
114 502
Living cost
28 386
28 386
28 386
28 386
Free-cash
84 119
79 217
78 161
86 116

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
₽67531
₽66475
₽74430
₽73237
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
-
-
-
213 500
social contributions
-
-
-
6 084
health
-
-
-
11 131
pensions
-
-
-
31 650
other
-
-
-
6 619
income
-
-
-
43 514
surtax
-
-
-
-
total
-
-
-
98 998
Employee
51 964
-
161 677
-
income
4 534
-
37 808
-
social contributions
1 480
-
4 605
-
pensions
5 877
-
12 718
-
surtax
-
-
-
-
total
11 891
-
55 131
-
Employer
51 964
-
161 677
-
pensions
8 538
-
21 147
-
social contributions
156
-
485
-
unemployment
2 105
-
6 548
-
health
3 637
-
16 706
-
other
1 793
-
6 936
-
total
16 229
-
51 822
-
Corporate
145 307
213 500
-
-
surtax
-
-
-
-
income
40 686
59 781
-
-
total
40 686
59 781
-
-
Dividends
104 621
153 719
-
-
surtax
-
-
-
-
withholding
13 391
19 676
-
-
social contributions
17 994
26 440
-
-
total
31 385
46 116
-
-
Income
213 500
213 500
213 500
213 500
Total tax
100 191
105 897
106 953
98 998
After tax
113 309
107 603
106 547
114 502
Living cost
40 072
40 072
40 072
40 072
Free-cash
73 237
67 531
66 475
74 430

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
₽196968
₽164943
₽205508
₽195870
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%.

-
-
-
213 500
microenterprise

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

-
-
-
2 135
total
-
-
-
2 135
Employee
7 321
-
213 500
-
income
1 464
-
42 700
-
total
1 464
-
42 700
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

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

206 179
213 500
-
-
total
-
-
-
-
Dividends
206 179
213 500
-
-
withholding
10 309
10 675
-
-
total
10 309
10 675
-
-
Income
213 500
213 500
213 500
213 500
Total tax
11 773
10 675
42 700
2 135
After tax
201 727
202 825
170 800
211 365
Living cost
5 857
5 857
5 857
5 857
Free-cash
195 870
196 968
164 943
205 508

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
₽193698
₽161673
₽202238
₽191987
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%.

-
-
-
213 500
microenterprise

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

-
-
-
2 135
total
-
-
-
2 135
Employee
11 409
-
213 500
-
income
2 282
-
42 700
-
total
2 282
-
42 700
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

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

202 091
213 500
-
-
total
-
-
-
-
Dividends
202 091
213 500
-
-
withholding
10 104
10 675
-
-
total
10 104
10 675
-
-
Income
213 500
213 500
213 500
213 500
Total tax
12 386
10 675
42 700
2 135
After tax
201 114
202 825
170 800
211 365
Living cost
9 127
9 127
9 127
9 127
Free-cash
191 987
193 698
161 673
202 238

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
₽77737
₽98297
₽73195
₽88592
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.

-
-
-
213 500
health

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

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

-
-
-
5 668
trade
-
-
-
25 102
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.

-
-
-
73 464
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.

-
-
-
4 040
total
-
-
-
108 274
Employee

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

41 281
-
213 500
-
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
-
4 040
-
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
-
73 464
-
total
9 250
-
83 172
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
172 219
213 500
-
-
trade
24 713
30 637
-
-
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.

1 420
1 762
-
-
chamber of commerce
378
439
-
-
income
25 832
32 024
-
-
total
52 343
64 862
-
-
Dividends
119 876
148 637
-
-
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.

1 631
2 026
-
-
withholding
29 653
36 844
-
-
total
31 284
38 870
-
-
Income
213 500
213 500
213 500
213 500
Total tax
92 877
103 732
83 172
108 274
After tax
120 623
109 768
130 328
105 226
Living cost
32 031
32 031
32 031
32 031
Free-cash
88 592
77 737
98 297
73 195

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
₽82441
₽105198
₽77647
₽91619
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.

-
-
-
213 500
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
-
-
-
27 551
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.

-
-
-
73 464
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.

-
-
-
4 040
total
-
-
-
110 723
Employee

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

31 733
-
213 500
-
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
-
4 040
-
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
-
73 464
-
total
6 603
-
83 172
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
181 767
213 500
-
-
trade
28 628
33 626
-
-
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.

1 499
1 762
-
-
chamber of commerce
387
433
-
-
income
27 265
32 024
-
-
total
57 779
67 845
-
-
Dividends
123 987
145 655
-
-
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.

1 688
1 985
-
-
withholding
30 681
36 099
-
-
total
32 369
38 084
-
-
Income
213 500
213 500
213 500
213 500
Total tax
96 751
105 929
83 172
110 723
After tax
116 749
107 571
130 328
102 777
Living cost
25 130
25 130
25 130
25 130
Free-cash
91 619
82 441
105 198
77 647

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
₽73879
₽97735
₽68960
₽85537
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.

-
-
-
213 500
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
-
-
-
28 775
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.

-
-
-
73 464
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.

-
-
-
4 040
total
-
-
-
111 947
Employee

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

42 074
-
213 500
-
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
-
4 040
-
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
-
73 464
-
total
9 481
-
83 172
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
171 426
213 500
-
-
trade
28 200
35 121
-
-
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.

1 414
1 762
-
-
chamber of commerce
370
430
-
-
income
25 714
32 024
-
-
total
55 698
69 337
-
-
Dividends
115 728
144 163
-
-
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.

1 574
1 965
-
-
withholding
28 617
35 726
-
-
total
30 191
37 691
-
-
Income
213 500
213 500
213 500
213 500
Total tax
95 370
107 028
83 172
111 947
After tax
118 130
106 472
130 328
101 553
Living cost
32 593
32 593
32 593
32 593
Free-cash
85 537
73 879
97 735
68 960

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
₽67366
₽92320
₽62320
₽80820
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.

-
-
-
213 500
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
-
-
-
30 000
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.

-
-
-
73 464
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.

-
-
-
4 040
total
-
-
-
113 172
Employee

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

49 862
-
213 500
-
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
-
4 040
-
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
-
73 464
-
total
11 854
-
83 172
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
163 638
213 500
-
-
trade
28 065
36 616
-
-
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.

1 349
1 762
-
-
chamber of commerce
356
427
-
-
income
24 546
32 024
-
-
total
54 316
70 829
-
-
Dividends
109 323
142 672
-
-
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.

1 486
1 944
-
-
withholding
27 016
35 353
-
-
total
28 502
37 297
-
-
Income
213 500
213 500
213 500
213 500
Total tax
94 672
108 126
83 172
113 172
After tax
118 828
105 374
130 328
100 328
Living cost
38 008
38 008
38 008
38 008
Free-cash
80 820
67 366
92 320
62 320

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
₽115655
₽76432
₽81507
₽113019
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
-
-
-
213 500
unemployment
-
-
-
189
health
-
-
-
7 861
pensions
-
-
-
22 146
other
-
-
-
-
income
-
-
-
70 836
surtax
-
-
-
12 326
total
-
-
-
113 358
Employee
27 940
-
190 192
-
health
713
-
2 823
-
pensions
1 864
-
7 386
-
surtax
99
-
11 335
-
other
-
-
-
-
unemployment
1 944
-
7 707
-
income
4 684
-
65 874
-
total
9 304
-
95 125
-
Employer
27 940
-
190 192
-
pensions
3 725
-
14 761
-
unemployment
886
-
3 509
-
health
1 271
-
5 038
-
other
-
-
-
-
total
5 882
-
23 308
-
Corporate
179 677
213 500
-
-
income
46 716
55 511
-
-
total
46 716
55 511
-
-
Dividends
132 962
157 989
-
-
withholding
19 944
23 699
-
-
total
19 944
23 699
-
-
Income
213 500
213 500
213 500
213 500
Total tax
81 846
79 210
118 433
113 358
After tax
131 654
134 290
95 067
100 142
Living cost
18 635
18 635
18 635
18 635
Free-cash
113 019
115 655
76 432
81 507

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
₽115982
₽76759
₽81834
₽113401
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
-
-
-
213 500
unemployment
-
-
-
189
health
-
-
-
7 861
pensions
-
-
-
22 146
other
-
-
-
-
income
-
-
-
70 836
surtax
-
-
-
12 326
total
-
-
-
113 358
Employee
27 437
-
190 192
-
health
701
-
2 823
-
pensions
1 830
-
7 386
-
surtax
90
-
11 335
-
other
-
-
-
-
unemployment
1 910
-
7 707
-
income
4 599
-
65 874
-
total
9 130
-
95 125
-
Employer
27 437
-
190 192
-
pensions
3 657
-
14 761
-
unemployment
869
-
3 509
-
health
1 249
-
5 038
-
other
-
-
-
-
total
5 775
-
23 308
-
Corporate
180 288
213 500
-
-
income
46 875
55 511
-
-
total
46 875
55 511
-
-
Dividends
133 413
157 989
-
-
withholding
20 011
23 699
-
-
total
20 011
23 699
-
-
Income
213 500
213 500
213 500
213 500
Total tax
81 791
79 210
118 433
113 358
After tax
131 709
134 290
95 067
100 142
Living cost
18 308
18 308
18 308
18 308
Free-cash
113 401
115 982
76 759
81 834

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
₽103543
₽107495
₽131629
₽103882
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
-
-
-
213 500
unemployment
-
-
-
3 203
health
-
-
-
14 945
pensions
-
-
-
21 350
income
-
-
-
26 100
total
-
-
-
65 598
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
178 661
-
health
1 644
654
12 506
-
pensions
2 349
935
17 866
-
unemployment
352
140
2 680
-
income
2 872
1 143
21 841
-
total
7 217
2 872
54 893
-
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
178 661
-
pensions
4 581
1 823
34 839
-
total
4 581
1 823
34 839
-
Corporate
185 429
202 328
-
-
income
16 689
18 210
-
-
total
16 689
18 210
-
-
Dividends
168 740
184 118
-
-
withholding
32 061
34 983
-
-
social contributions
32 797
35 796
-
-
total
64 858
70 779
-
-
Income
213 500
213 500
213 500
213 500
Total tax
93 345
93 684
89 732
65 598
After tax
120 155
119 816
123 768
147 902
Living cost
16 273
16 273
16 273
16 273
Free-cash
103 882
103 543
107 495
131 629

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
₽91341
₽78882
₽77737
₽90644
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
-
-
-
213 500
social contributions
-
-
-
2 295
municipal
-
-
-
23 870
pensions
-
-
-
25 620
national
-
-
-
42 095
total
-
-
-
93 880
Employee
64 927
-
184 569
-
municipal
8 020
-
24 697
-
pensions
2 597
-
7 383
-
national
12 427
-
43 905
-
total
23 044
-
75 985
-
Employer
64 927
-
184 569
-
social contributions
698
-
1 984
-
pensions
5 194
-
14 766
-
total
5 892
-
16 750
-
Corporate
138 396
213 500
-
-
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%.

27 679
42 700
-
-
total
27 679
42 700
-
-
Dividends
110 717
170 800
-
-
withholding
24 358
37 576
-
-
total
24 358
37 576
-
-
Income
213 500
213 500
213 500
213 500
Total tax
80 973
80 276
92 735
93 880
After tax
132 527
133 224
120 765
119 620
Living cost
41 883
41 883
41 883
41 883
Free-cash
90 644
91 341
78 882
77 737

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
₽102189
₽57372
₽57372
₽104020
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
-
-
-
213 500
social contributions
-
-
-
37 179
income
-
-
-
71 687
total
-
-
-
108 866
Employee
64 899
-
213 500
-
social contributions
5 392
-
37 179
-
income
12 246
-
71 687
-
total
17 638
-
108 866
-
Employer
64 899
-
213 500
-
total
-
-
-
-
Corporate
148 601
213 500
-
-
income
18 575
26 687
-
-
total
18 575
26 687
-
-
Dividends
130 026
186 813
-
-
withholding
26 005
37 362
-
-
total
26 005
37 362
-
-
Income
213 500
213 500
213 500
213 500
Total tax
62 218
64 049
108 866
108 866
After tax
151 282
149 451
104 634
104 634
Living cost
47 262
47 262
47 262
47 262
Free-cash
104 020
102 189
57 372
57 372

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
₽78901
₽62534
₽69566
₽74568
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
-
-
-
213 500
regional
-
-
-
2 828
social contributions
-
-
-
41 525
municipal
-
-
-
1 376
national
-
-
-
63 196
total
-
-
-
108 925
Employee
73 736
-
213 500
-
regional
696
-
2 603
-
municipal
390
-
1 272
-
social contributions
24 864
-
54 440
-
national
12 777
-
57 642
-
total
38 727
-
115 957
-
Employer
73 736
-
213 500
-
total
-
-
-
-
Corporate
139 764
213 500
-
-
nationa
33 544
51 241
-
-
municipal
5 451
8 326
-
-
total
38 995
59 567
-
-
Dividends
100 769
153 934
-
-
withholding
26 201
40 023
-
-
total
26 201
40 023
-
-
Income
213 500
213 500
213 500
213 500
Total tax
103 923
99 590
115 957
108 925
After tax
109 577
113 910
97 543
104 575
Living cost
35 009
35 009
35 009
35 009
Free-cash
74 568
78 901
62 534
69 566

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
₽89870
₽74568
₽81562
₽88029
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
-
-
-
213 500
regional
-
-
-
3 491
social contributions
-
-
-
41 525
municipal
-
-
-
1 376
national
-
-
-
63 196
total
-
-
-
109 588
Employee
46 023
-
213 500
-
regional
620
-
3 228
-
municipal
244
-
1 272
-
social contributions
15 519
-
54 440
-
national
7 291
-
57 642
-
total
23 674
-
116 582
-
Employer
46 023
-
213 500
-
total
-
-
-
-
Corporate
167 477
213 500