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
₽ 214000
per

Your estimated
City
free-cash

Andorra , Andorra
₽167660
₽136012
₽130327
₽164873
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
-
-
-
214 000
social contributions
-
-
-
47 079
income
-
-
-
11 654
total
-
-
-
58 733
Employee
26 673
-
185 280
-
social contributions
1 733
-
12 043
-
income
-
-
12 285
-
total
1 733
-
24 328
-
Employer
26 673
-
185 280
-
social contributions
4 135
-
28 720
-
total
4 135
-
28 720
-
Corporate
183 192
214 000
-
-
income
18 319
21 400
-
-
total
18 319
21 400
-
-
Dividends
164 874
192 600
-
-
total
-
-
-
-
Income
214 000
214 000
214 000
214 000
Total tax
24 187
21 400
53 048
58 733
After tax
189 813
192 600
160 952
155 267
Living cost
24 940
24 940
24 940
24 940
Free-cash
164 873
167 660
136 012
130 327

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
₽91377
₽28973
₽82878
₽90968
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
-
-
-
214 000
chamber of commerce
-
-
-
857
unemployment
-
-
-
5 089
health
-
-
-
7 414
pensions
-
-
-
17 931
income
-
-
-
73 362
surtax
-
-
-
-
total
-
-
-
104 653
Employee
36 267
33 064
180 039
-
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
62 821
-
total
9 798
8 427
80 374
-
Employer
36 267
33 064
180 039
-
pensions
4 552
4 150
12 164
-
accident
471
430
1 260
-
unemployment
1 088
992
2 908
-
surtax
-
-
-
-
payroll
1 088
992
5 400
-
chamber of commerce
145
132
720
-
health
1 371
1 250
3 664
-
other
1 722
1 570
7 846
-
total
10 437
9 516
33 962
-
Corporate
167 296
171 420
176 890
-
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.

41 824
42 855
44 222
-
total
41 824
42 855
44 222
-
Dividends
125 472
128 565
-
-
withholding
34 504
35 356
-
-
total
34 504
35 356
-
-
Income
214 000
214 000
214 000
214 000
Total tax
96 563
96 154
158 558
104 653
After tax
117 437
117 846
55 442
109 347
Living cost
26 469
26 469
26 469
26 469
Free-cash
90 968
91 377
28 973
82 878

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
₽88524
₽26169
₽79949
₽87241
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
-
-
-
214 000
chamber of commerce
-
-
-
857
unemployment
-
-
-
5 089
health
-
-
-
7 414
pensions
-
-
-
17 931
income
-
-
-
73 362
surtax
-
-
-
164
total
-
-
-
104 817
Employee
41 463
33 064
179 885
-
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
62 744
-
total
12 228
8 427
80 297
-
Employer
41 463
33 064
179 885
-
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
5 397
-
chamber of commerce
165
132
720
-
health
1 567
1 250
3 664
-
other
1 970
1 570
7 839
-
total
12 096
9 680
34 116
-
Corporate
160 442
171 257
176 736
-
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.

40 111
42 814
44 184
-
total
40 111
42 814
44 184
-
Dividends
120 331
128 442
-
-
withholding
33 090
35 321
-
-
total
33 090
35 321
-
-
Income
214 000
214 000
214 000
214 000
Total tax
97 525
96 242
158 597
104 817
After tax
116 475
117 758
55 403
109 183
Living cost
29 234
29 234
29 234
29 234
Free-cash
87 241
88 524
26 169
79 949

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
₽85659
₽41306
₽62965
₽76850
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
-
-
-
214 000
social contributions
-
-
-
20 685
communal

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

-
-
-
11 599
national
-
-
-
88 500
total
-
-
-
120 784
Employee

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

59 347
-
165 751
-
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
-
7 790
-
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
-
12 432
-
communal

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

3 095
-
8 645
-
national
18 246
-
63 885
-
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
-
1 442
-
total
29 096
-
94 194
-
Employer

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

59 347
-
165 751
-
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
-
2 155
-
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
-
2 420
-
surtax
6 729
-
18 796
-
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
-
10 193
-
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
-
14 685
-
total
17 275
-
48 249
-
Corporate
137 378
214 000
-
-
surtax
549
957
-
-
income
27 476
47 890
-
-
total
28 025
48 847
-
-
Dividends
109 353
165 152
-
-
withholding

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

32 503
49 243
-
-
total
32 503
49 243
-
-
Income
214 000
214 000
214 000
214 000
Total tax
106 899
98 090
142 443
120 784
After tax
107 101
115 910
71 557
93 216
Living cost
30 251
30 251
30 251
30 251
Free-cash
76 850
85 659
41 306
62 965

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
₽168707
₽169028
₽159904
₽163654
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
-
-
-
214 000
unemployment
-
-
-
116
health
-
-
-
3 331
pensions

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

-
-
-
4 286
income
-
-
-
32 100
total
-
-
-
39 833
Employee
18 887
-
208 318
-
accident

We are using the highest rate at 1.1%.

208
-
319
-
health
869
-
1 332
-
pensions

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

1 658
-
2 543
-
income
1 889
-
20 832
-
total
4 624
-
25 026
-
Employer
18 887
-
208 318
-
accident

We are using the highest rate at 1.1%.

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

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

2 081
-
3 192
-
total
3 705
-
5 683
-
Corporate
191 407
214 000
-
-
income
19 141
21 400
-
-
total
19 141
21 400
-
-
Dividends
172 266
192 600
-
-
withholding
8 613
9 630
-
-
total
8 613
9 630
-
-
Income
214 000
214 000
214 000
214 000
Total tax
36 083
31 030
30 709
39 833
After tax
177 917
182 970
183 291
174 167
Living cost
14 263
14 263
14 263
14 263
Free-cash
163 654
168 707
169 028
159 904

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
₽172099
₽172420
₽163296
₽168248
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
-
-
-
214 000
unemployment
-
-
-
116
health
-
-
-
3 331
pensions

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

-
-
-
4 286
income
-
-
-
32 100
total
-
-
-
39 833
Employee
14 395
-
208 318
-
accident

We are using the highest rate at 1.1%.

158
-
319
-
health
662
-
1 332
-
pensions

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

1 264
-
2 543
-
income
1 439
-
20 832
-
total
3 523
-
25 026
-
Employer
14 395
-
208 318
-
accident

We are using the highest rate at 1.1%.

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

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

1 587
-
3 192
-
total
2 825
-
5 683
-
Corporate
196 780
214 000
-
-
income
19 678
21 400
-
-
total
19 678
21 400
-
-
Dividends
177 102
192 600
-
-
withholding
8 855
9 630
-
-
total
8 855
9 630
-
-
Income
214 000
214 000
214 000
214 000
Total tax
34 881
31 030
30 709
39 833
After tax
179 119
182 970
183 291
174 167
Living cost
10 871
10 871
10 871
10 871
Free-cash
168 248
172 099
172 420
163 296

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
₽136683
₽121963
₽123662
₽132169
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
-
-
-
214 000
social contributions
-
-
-
13 424
health
-
-
-
5 457
income
-
-
-
52 248
total
-
-
-
71 129
Employee
63 798
63 798
203 102
-
health
494
1 085
3 453
-
social contributions
2 412
5 295
7 142
-
income
6 947
5 906
51 334
-
total
9 853
12 286
61 929
-
Employer
63 798
63 798
203 102
-
social contributions
2 412
5 295
7 142
-
health
537
1 181
3 757
-
total
2 949
6 476
10 899
-
Corporate
181 989
143 727
-
-
income
22 749
17 966
-
-
total
22 749
17 966
-
-
Dividends
159 240
125 760
-
-
withholding
27 071
21 380
-
-
total
27 071
21 380
-
-
Income
214 000
214 000
214 000
214 000
Total tax
62 622
58 108
72 828
71 129
After tax
151 378
155 892
141 172
142 871
Living cost
19 209
19 209
19 209
19 209
Free-cash
132 169
136 683
121 963
123 662

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
₽128982
₽114262
₽115961
₽125543
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
-
-
-
214 000
social contributions
-
-
-
13 424
health
-
-
-
5 457
income
-
-
-
52 248
total
-
-
-
71 129
Employee
63 798
63 798
203 102
-
health
635
1 085
3 453
-
social contributions
3 100
5 295
7 142
-
income
6 699
5 906
51 334
-
total
10 434
12 286
61 929
-
Employer
63 798
63 798
203 102
-
social contributions
3 100
5 295
7 142
-
health
691
1 181
3 757
-
total
3 791
6 476
10 899
-
Corporate
172 864
143 727
-
-
income
21 608
17 966
-
-
total
21 608
17 966
-
-
Dividends
151 257
125 760
-
-
withholding
25 714
21 380
-
-
total
25 714
21 380
-
-
Income
214 000
214 000
214 000
214 000
Total tax
61 547
58 108
72 828
71 129
After tax
152 453
155 892
141 172
142 871
Living cost
26 910
26 910
26 910
26 910
Free-cash
125 543
128 982
114 262
115 961

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
₽127816
₽99909
₽109684
₽120851
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
-
-
-
214 000
social contributions
-
-
-
28 093
health
-
-
-
28 890
solidarity contribution
-
-
-
4 257
income
-
-
-
23 553
total
-
-
-
84 793
Employee
28 710
-
174 264
-
health
3 876
-
23 526
-
social contributions
1 866
-
6 254
-
solidarity contribution
-
-
3 379
-
income
3 445
-
21 673
-
total
9 187
-
54 832
-
Employer
28 710
-
174 264
-
social contributions
7 178
-
24 052
-
health
2 584
-
15 684
-
total
9 762
-
39 736
-
Corporate
175 528
214 000
-
-
income
33 350
40 660
-
-
total
33 350
40 660
-
-
Dividends
142 178
173 340
-
-
withholding
21 327
26 001
-
-
total
21 327
26 001
-
-
Income
214 000
214 000
214 000
214 000
Total tax
73 626
66 661
94 568
84 793
After tax
140 374
147 339
119 432
129 207
Living cost
19 523
19 523
19 523
19 523
Free-cash
120 851
127 816
99 909
109 684

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
₽123282
₽95375
₽105150
₽114699
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
-
-
-
214 000
social contributions
-
-
-
28 093
health
-
-
-
28 890
solidarity contribution
-
-
-
4 257
income
-
-
-
23 553
total
-
-
-
84 793
Employee
35 378
-
174 264
-
health
4 776
-
23 526
-
social contributions
2 300
-
6 254
-
solidarity contribution
-
-
3 379
-
income
4 245
-
21 673
-
total
11 321
-
54 832
-
Employer
35 378
-
174 264
-
social contributions
8 845
-
24 052
-
health
3 184
-
15 684
-
total
12 029
-
39 736
-
Corporate
166 593
214 000
-
-
income
31 653
40 660
-
-
total
31 653
40 660
-
-
Dividends
134 940
173 340
-
-
withholding
20 241
26 001
-
-
total
20 241
26 001
-
-
Income
214 000
214 000
214 000
214 000
Total tax
75 244
66 661
94 568
84 793
After tax
138 756
147 339
119 432
129 207
Living cost
24 057
24 057
24 057
24 057
Free-cash
114 699
123 282
95 375
105 150

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
₽32746
₽32746
₽82250
₽16528
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
-
-
-
214 000
labour market
-
-
-
17 062
municipal
-
-
-
46 581
pensions
-
-
-
721
national
-
-
-
27 321
total
-
-
-
91 685
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
32 746
-
-
-
income
7 204
-
-
-
total
7 204
-
-
-
Dividends
25 542
-
-
-
withholding
9 014
-
-
-
total
9 014
-
-
-
Income
214 000
214 000
214 000
214 000
Total tax
157 407
141 189
141 189
91 685
After tax
56 593
72 811
72 811
122 315
Living cost
40 065
40 065
40 065
40 065
Free-cash
16 528
32 746
32 746
82 250

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
₽151160
₽103308
₽94663
₽146005
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
-
-
-
214 000
health
-
-
-
27 821
pensions
-
-
-
42 800
income
-
-
-
28 676
total
-
-
-
99 297
Employee
23 536
-
159 939
-
pensions
471
-
3 199
-
unemployment
376
-
2 558
-
income
2 650
-
30 836
-
total
3 497
-
36 593
-
Employer
23 536
-
159 939
-
pensions
4 708
-
31 987
-
unemployment
189
-
1 280
-
health
3 059
-
20 792
-
total
7 956
-
54 059
-
Corporate
182 508
214 000
-
-
income
36 502
42 800
-
-
total
36 502
42 800
-
-
Dividends
146 006
171 200
-
-
total
-
-
-
-
Income
214 000
214 000
214 000
214 000
Total tax
47 955
42 800
90 652
99 297
After tax
166 045
171 200
123 348
114 703
Living cost
20 040
20 040
20 040
20 040
Free-cash
146 005
151 160
103 308
94 663

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
₽97171
₽71802
₽96317
₽100592
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

-
-
-
214 000
health
-
-
-
2 949
municipal
-
-
-
37 988
national
-
-
-
44 893
total
-
-
-
85 830
Employee
43 651
-
180 030
-
health
326
-
2 426
-
municipal
7 150
-
29 296
-
pensions
2 946
-
12 152
-
national
721
-
29 800
-
unemployment
655
-
2 700
-
total
11 798
-
76 374
-
Employer
43 651
-
180 030
-
accident
44
-
179
-
unemployment
283
-
1 170
-
health
335
-
1 386
-
pensions
7 573
-
31 236
-
total
8 235
-
33 971
-
Corporate
162 113
214 000
-
-
income
32 423
42 800
-
-
total
32 423
42 800
-
-
Dividends

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

97 268
128 400
-
-
municipal
17 508
23 111
-
-
national
11 591
19 065
-
-
total
29 099
42 176
-
-
Income
214 000
214 000
214 000
214 000
Total tax
81 555
84 976
110 345
85 830
After tax
132 445
129 024
103 655
128 170
Living cost
31 853
31 853
31 853
31 853
Free-cash
100 592
97 171
71 802
96 317

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
₽82283
₽81153
₽89159
₽86895
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
-
-
-
214 000
social contributions
-
-
-
6 098
health
-
-
-
11 166
pensions
-
-
-
31 691
other
-
-
-
6 635
income
-
-
-
43 678
surtax
-
-
-
-
total
-
-
-
99 268
Employee
31 696
-
162 037
-
income
1 634
-
37 936
-
social contributions
904
-
4 618
-
pensions
3 585
-
12 756
-
surtax
-
-
-
-
total
6 123
-
55 310
-
Employer
31 696
-
162 037
-
pensions
5 208
-
21 207
-
social contributions
94
-
487
-
unemployment
1 283
-
6 562
-
health
2 218
-
16 753
-
other
1 094
-
6 955
-
total
9 897
-
51 964
-
Corporate
172 405
214 000
-
-
surtax
-
-
-
-
income
48 273
59 921
-
-
total
48 273
59 921
-
-
Dividends
124 132
154 079
-
-
surtax
-
-
-
-
withholding
15 889
19 722
-
-
social contributions
21 350
26 501
-
-
total
37 239
46 223
-
-
Income
214 000
214 000
214 000
214 000
Total tax
101 532
106 144
107 274
99 268
After tax
112 468
107 856
106 726
114 732
Living cost
25 573
25 573
25 573
25 573
Free-cash
86 895
82 283
81 153
89 159

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
₽79470
₽78340
₽86346
₽84371
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
-
-
-
214 000
social contributions
-
-
-
6 098
health
-
-
-
11 166
pensions
-
-
-
31 691
other
-
-
-
6 635
income
-
-
-
43 678
surtax
-
-
-
-
total
-
-
-
99 268
Employee
35 509
-
162 037
-
income
2 096
-
37 936
-
social contributions
1 012
-
4 618
-
pensions
4 015
-
12 756
-
surtax
-
-
-
-
total
7 123
-
55 310
-
Employer
35 509
-
162 037
-
pensions
5 833
-
21 207
-
social contributions
107
-
487
-
unemployment
1 437
-
6 562
-
health
2 486
-
16 753
-
other
1 225
-
6 955
-
total
11 088
-
51 964
-
Corporate
167 402
214 000
-
-
surtax
-
-
-
-
income
46 873
59 921
-
-
total
46 873
59 921
-
-
Dividends
120 529
154 079
-
-
surtax
-
-
-
-
withholding
15 428
19 722
-
-
social contributions
20 731
26 501
-
-
total
36 159
46 223
-
-
Income
214 000
214 000
214 000
214 000
Total tax
101 243
106 144
107 274
99 268
After tax
112 757
107 856
106 726
114 732
Living cost
28 386
28 386
28 386
28 386
Free-cash
84 371
79 470
78 340
86 346

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
₽67784
₽66654
₽74660
₽73488
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
-
-
-
214 000
social contributions
-
-
-
6 098
health
-
-
-
11 166
pensions
-
-
-
31 691
other
-
-
-
6 635
income
-
-
-
43 678
surtax
-
-
-
-
total
-
-
-
99 268
Employee
51 964
-
162 037
-
income
4 534
-
37 936
-
social contributions
1 480
-
4 618
-
pensions
5 877
-
12 756
-
surtax
-
-
-
-
total
11 891
-
55 310
-
Employer
51 964
-
162 037
-
pensions
8 538
-
21 207
-
social contributions
156
-
487
-
unemployment
2 105
-
6 562
-
health
3 637
-
16 753
-
other
1 793
-
6 955
-
total
16 229
-
51 964
-
Corporate
145 807
214 000
-
-
surtax
-
-
-
-
income
40 826
59 921
-
-
total
40 826
59 921
-
-
Dividends
104 981
154 079
-
-
surtax
-
-
-
-
withholding
13 438
19 722
-
-
social contributions
18 056
26 501
-
-
total
31 494
46 223
-
-
Income
214 000
214 000
214 000
214 000
Total tax
100 440
106 144
107 274
99 268
After tax
113 560
107 856
106 726
114 732
Living cost
40 072
40 072
40 072
40 072
Free-cash
73 488
67 784
66 654
74 660

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
₽197443
₽165343
₽206003
₽196345
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%.

-
-
-
214 000
microenterprise

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

-
-
-
2 140
total
-
-
-
2 140
Employee
7 321
-
214 000
-
income
1 464
-
42 800
-
total
1 464
-
42 800
-
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%.

206 679
214 000
-
-
total
-
-
-
-
Dividends
206 679
214 000
-
-
withholding
10 334
10 700
-
-
total
10 334
10 700
-
-
Income
214 000
214 000
214 000
214 000
Total tax
11 798
10 700
42 800
2 140
After tax
202 202
203 300
171 200
211 860
Living cost
5 857
5 857
5 857
5 857
Free-cash
196 345
197 443
165 343
206 003

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
₽194173
₽162073
₽202733
₽192461
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%.

-
-
-
214 000
microenterprise

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

-
-
-
2 140
total
-
-
-
2 140
Employee
11 409
-
214 000
-
income
2 282
-
42 800
-
total
2 282
-
42 800
-
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%.

202 591
214 000
-
-
total
-
-
-
-
Dividends
202 591
214 000
-
-
withholding
10 130
10 700
-
-
total
10 130
10 700
-
-
Income
214 000
214 000
214 000
214 000
Total tax
12 412
10 700
42 800
2 140
After tax
201 588
203 300
171 200
211 860
Living cost
9 127
9 127
9 127
9 127
Free-cash
192 461
194 173
162 073
202 733

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
₽77994
₽98574
₽73400
₽88846
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.

-
-
-
214 000
health

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

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

-
-
-
5 668
trade
-
-
-
25 174
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.

-
-
-
73 674
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.

-
-
-
4 053
total
-
-
-
108 569
Employee

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

41 281
-
214 000
-
health

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

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

5 668
-
5 668
-
surtax

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

187
-
4 053
-
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
-
73 674
-
total
9 250
-
83 395
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
172 719
214 000
-
-
trade
24 785
30 710
-
-
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.

1 425
1 765
-
-
chamber of commerce
379
439
-
-
income
25 908
32 100
-
-
total
52 497
65 014
-
-
Dividends
120 222
148 986
-
-
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.

1 636
2 031
-
-
withholding
29 740
36 930
-
-
total
31 376
38 961
-
-
Income
214 000
214 000
214 000
214 000
Total tax
93 123
103 975
83 395
108 569
After tax
120 877
110 025
130 605
105 431
Living cost
32 031
32 031
32 031
32 031
Free-cash
88 846
77 994
98 574
73 400

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
₽82694
₽105475
₽77845
₽91870
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.

-
-
-
214 000
health

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

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

-
-
-
5 668
trade
-
-
-
27 630
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.

-
-
-
73 674
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.

-
-
-
4 053
total
-
-
-
111 025
Employee

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

31 733
-
214 000
-
health

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

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

5 668
-
5 668
-
surtax

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

49
-
4 053
-
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
-
73 674
-
total
6 603
-
83 395
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
182 267
214 000
-
-
trade
28 707
33 704
-
-
surtax

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

1 504
1 765
-
-
chamber of commerce
387
433
-
-
income
27 340
32 100
-
-
total
57 938
68 002
-
-
Dividends
124 328
145 998
-
-
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.

1 693
1 990
-
-
withholding
30 766
36 184
-
-
total
32 459
38 174
-
-
Income
214 000
214 000
214 000
214 000
Total tax
97 000
106 176
83 395
111 025
After tax
117 000
107 824
130 605
102 975
Living cost
25 130
25 130
25 130
25 130
Free-cash
91 870
82 694
105 475
77 845

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
₽74130
₽98012
₽69154
₽85785
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.

-
-
-
214 000
health

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

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

-
-
-
5 668
trade
-
-
-
28 858
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.

-
-
-
73 674
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.

-
-
-
4 053
total
-
-
-
112 253
Employee

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

42 074
-
214 000
-
health

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

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

5 668
-
5 668
-
surtax

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

198
-
4 053
-
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
-
73 674
-
total
9 481
-
83 395
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
171 926
214 000
-
-
trade
28 282
35 203
-
-
surtax

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

1 419
1 765
-
-
chamber of commerce
370
430
-
-
income
25 790
32 100
-
-
total
55 861
69 498
-
-
Dividends
116 066
144 502
-
-
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.

1 579
1 970
-
-
withholding
28 701
35 809
-
-
total
30 280
37 779
-
-
Income
214 000
214 000
214 000
214 000
Total tax
95 622
107 277
83 395
112 253
After tax
118 378
106 723
130 605
101 747
Living cost
32 593
32 593
32 593
32 593
Free-cash
85 785
74 130
98 012
69 154

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
₽67614
₽92597
₽62511
₽81067
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.

-
-
-
214 000
health

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

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

-
-
-
5 668
trade
-
-
-
30 086
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.

-
-
-
73 674
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.

-
-
-
4 053
total
-
-
-
113 481
Employee

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

49 862
-
214 000
-
health

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

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

5 668
-
5 668
-
surtax

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

323
-
4 053
-
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
-
73 674
-
total
11 854
-
83 395
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
164 138
214 000
-
-
trade
28 150
36 701
-
-
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.

1 354
1 765
-
-
chamber of commerce
357
427
-
-
income
24 621
32 100
-
-
total
54 482
70 993
-
-
Dividends
109 656
143 008
-
-
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.

1 491
1 949
-
-
withholding
27 098
35 436
-
-
total
28 589
37 385
-
-
Income
214 000
214 000
214 000
214 000
Total tax
94 925
108 378
83 395
113 481
After tax
119 075
105 622
130 605
100 519
Living cost
38 008
38 008
38 008
38 008
Free-cash
81 067
67 614
92 597
62 511

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
₽115971
₽76663
₽81737
₽113333
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
-
-
-
214 000
unemployment
-
-
-
189
health
-
-
-
7 861
pensions
-
-
-
22 146
other
-
-
-
-
income
-
-
-
71 060
surtax
-
-
-
12 372
total
-
-
-
113 628
Employee
27 940
-
190 692
-
health
713
-
2 823
-
pensions
1 864
-
7 386
-
surtax
99
-
11 379
-
other
-
-
-
-
unemployment
1 944
-
7 707
-
income
4 684
-
66 099
-
total
9 304
-
95 394
-
Employer
27 940
-
190 692
-
pensions
3 725
-
14 761
-
unemployment
886
-
3 509
-
health
1 271
-
5 038
-
other
-
-
-
-
total
5 882
-
23 308
-
Corporate
180 177
214 000
-
-
income
46 846
55 640
-
-
total
46 846
55 640
-
-
Dividends
133 331
158 360
-
-
withholding
20 000
23 754
-
-
total
20 000
23 754
-
-
Income
214 000
214 000
214 000
214 000
Total tax
82 032
79 394
118 702
113 628
After tax
131 968
134 606
95 298
100 372
Living cost
18 635
18 635
18 635
18 635
Free-cash
113 333
115 971
76 663
81 737

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
₽116298
₽76990
₽82064
₽113714
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
-
-
-
214 000
unemployment
-
-
-
189
health
-
-
-
7 861
pensions
-
-
-
22 146
other
-
-
-
-
income
-
-
-
71 060
surtax
-
-
-
12 372
total
-
-
-
113 628
Employee
27 437
-
190 692
-
health
701
-
2 823
-
pensions
1 830
-
7 386
-
surtax
90
-
11 379
-
other
-
-
-
-
unemployment
1 910
-
7 707
-
income
4 599
-
66 099
-
total
9 130
-
95 394
-
Employer
27 437
-
190 692
-
pensions
3 657
-
14 761
-
unemployment
869
-
3 509
-
health
1 249
-
5 038
-
other
-
-
-
-
total
5 775
-
23 308
-
Corporate
180 788
214 000
-
-
income
47 005
55 640
-
-
total
47 005
55 640
-
-
Dividends
133 783
158 360
-
-
withholding
20 068
23 754
-
-
total
20 068
23 754
-
-
Income
214 000
214 000
214 000
214 000
Total tax
81 978
79 394
118 702
113 628
After tax
132 022
134 606
95 298
100 372
Living cost
18 308
18 308
18 308
18 308
Free-cash
113 714
116 298
76 990
82 064

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
₽103823
₽107784
₽131976
₽104162
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
-
-
-
214 000
unemployment
-
-
-
3 210
health
-
-
-
14 980
pensions
-
-
-
21 400
income
-
-
-
26 161
total
-
-
-
65 751
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
179 079
-
health
1 644
654
12 536
-
pensions
2 349
935
17 908
-
unemployment
352
140
2 686
-
income
2 872
1 143
21 892
-
total
7 217
2 872
55 022
-
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
179 079
-
pensions
4 581
1 823
34 921
-
total
4 581
1 823
34 921
-
Corporate
185 929
202 828
-
-
income
16 734
18 255
-
-
total
16 734
18 255
-
-
Dividends
169 195
184 573
-
-
withholding
32 147
35 069
-
-
social contributions
32 886
35 885
-
-
total
65 033
70 954
-
-
Income
214 000
214 000
214 000
214 000
Total tax
93 565
93 904
89 943
65 751
After tax
120 435
120 096
124 057
148 249
Living cost
16 273
16 273
16 273
16 273
Free-cash
104 162
103 823
107 784
131 976

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
₽91653
₽79134
₽77987
₽90956
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
-
-
-
214 000
social contributions
-
-
-
2 300
municipal
-
-
-
23 928
pensions
-
-
-
25 680
national
-
-
-
42 222
total
-
-
-
94 130
Employee
64 927
-
185 001
-
municipal
8 020
-
24 757
-
pensions
2 597
-
7 400
-
national
12 427
-
44 037
-
total
23 044
-
76 194
-
Employer
64 927
-
185 001
-
social contributions
698
-
1 989
-
pensions
5 194
-
14 800
-
total
5 892
-
16 789
-
Corporate
138 896
214 000
-
-
income

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

27 779
42 800
-
-
total
27 779
42 800
-
-
Dividends
111 117
171 200
-
-
withholding
24 446
37 664
-
-
total
24 446
37 664
-
-
Income
214 000
214 000
214 000
214 000
Total tax
81 161
80 464
92 983
94 130
After tax
132 839
133 536
121 017
119 870
Living cost
41 883
41 883
41 883
41 883
Free-cash
90 956
91 653
79 134
77 987

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
₽102538
₽57575
₽57575
₽104370
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
-
-
-
214 000
social contributions
-
-
-
37 276
income
-
-
-
71 887
total
-
-
-
109 163
Employee
64 899
-
214 000
-
social contributions
5 392
-
37 276
-
income
12 246
-
71 887
-
total
17 638
-
109 163
-
Employer
64 899
-
214 000
-
total
-
-
-
-
Corporate
149 101
214 000
-
-
income
18 638
26 750
-
-
total
18 638
26 750
-
-
Dividends
130 463
187 250
-
-
withholding
26 092
37 450
-
-
total
26 092
37 450
-
-
Income
214 000
214 000
214 000
214 000
Total tax
62 368
64 200
109 163
109 163
After tax
151 632
149 800
104 837
104 837
Living cost
47 262
47 262
47 262
47 262
Free-cash
104 370
102 538
57 575
57 575

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
₽79169
₽62806
₽69840
₽74838
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
-
-
-
214 000
regional
-
-
-
2 836
social contributions
-
-
-
41 525
municipal
-
-
-
1 379
national
-
-
-
63 411
total
-
-
-
109 151
Employee
73 736
-
214 000
-
regional
696
-
2 611
-
municipal
390
-
1 277
-
social contributions
24 864
-
54 440
-
national
12 777
-
57 857
-
total
38 727
-
116 185
-
Employer
73 736
-
214 000
-
total
-
-
-
-
Corporate
140 264
214 000
-
-
nationa
33 663
51 360
-
-
municipal
5 470
8 346
-
-
total
39 133
59 706
-
-
Dividends
101 131
154 293
-
-
withholding
26 293
40 116
-
-
total
26 293
40 116
-
-
Income
214 000
214 000
214 000
214 000
Total tax
104 153
99 822
116 185
109 151
After tax
109 847
114 178
97 815
104 849
Living cost
35 009
35 009
35 009
35 009
Free-cash
74 838
79 169
62 806
69 840

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
₽90135
₽74837
₽81834
₽88292
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
-
-
-
214 000
regional
-
-
-
3 501
social contributions
-
-
-
41 525
municipal
-
-
-
1 379
national
-
-
-
63 411
total
-
-
-
109 816
Employee
46 023
-
214 000
-
regional
620
-
3 239
-
municipal
244
-
1 277
-
social contributions
15 519
-
54 440
-
national
7 291
-
57 857
-
total
23 674
-
116 813
-
Employer
46 023
-
214 000
-
total
-
-
-
-
Corporate
167 977
214 000