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
₽ 217500
per

Your estimated
City
free-cash

Andorra , Andorra
₽170792
₽138547
₽132768
₽168002
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
-
-
-
217 500
social contributions
-
-
-
47 851
income
-
-
-
11 923
total
-
-
-
59 774
Employee
26 693
-
188 311
-
social contributions
1 735
-
12 240
-
income
-
-
12 566
-
total
1 735
-
24 806
-
Employer
26 693
-
188 311
-
social contributions
4 138
-
29 189
-
total
4 138
-
29 189
-
Corporate
186 669
217 500
-
-
income
18 667
21 750
-
-
total
18 667
21 750
-
-
Dividends
168 003
195 750
-
-
total
-
-
-
-
Income
217 500
217 500
217 500
217 500
Total tax
24 540
21 750
53 995
59 774
After tax
192 960
195 750
163 505
157 726
Living cost
24 958
24 958
24 958
24 958
Free-cash
168 002
170 792
138 547
132 768

Estimated living cost  is ₽24958 per week

₽16138
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1881
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽470
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.
₽6470
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
₽93260
₽29772
₽84598
₽92851
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
-
-
-
217 500
chamber of commerce
-
-
-
870
unemployment
-
-
-
5 092
health
-
-
-
7 420
pensions
-
-
-
17 945
income
-
-
-
75 086
surtax
-
-
-
-
total
-
-
-
106 413
Employee
36 295
33 089
183 285
-
health
1 404
1 281
3 753
-
pensions
3 717
3 388
9 933
-
other
362
331
971
-
unemployment
1 089
993
2 910
-
income
3 233
2 441
64 423
-
total
9 805
8 434
81 990
-
Employer
36 295
33 089
183 285
-
pensions
4 555
4 153
12 173
-
accident
471
430
1 261
-
unemployment
1 089
993
2 910
-
surtax
-
-
-
-
payroll
1 089
993
5 499
-
chamber of commerce
145
132
733
-
health
1 372
1 251
3 667
-
other
1 724
1 571
7 973
-
total
10 445
9 523
34 216
-
Corporate
170 760
174 888
180 134
-
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.

42 691
43 723
45 033
-
total
42 691
43 723
45 033
-
Dividends
128 070
131 166
-
-
withholding
35 219
36 071
-
-
total
35 219
36 071
-
-
Income
217 500
217 500
217 500
217 500
Total tax
98 160
97 751
161 239
106 413
After tax
119 340
119 749
56 261
111 087
Living cost
26 489
26 489
26 489
26 489
Free-cash
92 851
93 260
29 772
84 598

Estimated living cost  is ₽26489 per week

₽15890
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2705
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽473
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.
₽7421
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
₽90404
₽26965
₽81667
₽89120
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
-
-
-
217 500
chamber of commerce
-
-
-
870
unemployment
-
-
-
5 092
health
-
-
-
7 420
pensions
-
-
-
17 945
income
-
-
-
75 086
surtax
-
-
-
164
total
-
-
-
106 577
Employee
41 494
33 089
183 132
-
health
1 606
1 281
3 753
-
pensions
4 250
3 388
9 933
-
other
414
331
971
-
unemployment
1 245
993
2 910
-
income
4 724
2 441
64 348
-
total
12 239
8 434
81 915
-
Employer
41 494
33 089
183 132
-
pensions
5 208
4 153
12 173
-
accident
539
430
1 261
-
unemployment
1 245
993
2 910
-
surtax
164
164
164
-
payroll
1 245
993
5 494
-
chamber of commerce
165
132
733
-
health
1 568
1 251
3 667
-
other
1 971
1 571
7 966
-
total
12 105
9 687
34 368
-
Corporate
163 901
174 724
179 981
-
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.

40 975
43 682
44 996
-
total
40 975
43 682
44 996
-
Dividends
122 927
131 043
-
-
withholding
33 805
36 037
-
-
total
33 805
36 037
-
-
Income
217 500
217 500
217 500
217 500
Total tax
99 124
97 840
161 279
106 577
After tax
118 376
119 660
56 221
110 923
Living cost
29 256
29 256
29 256
29 256
Free-cash
89 120
90 404
26 965
81 667

Estimated living cost  is ₽29256 per week

₽19513
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2496
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽481
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.
₽6767
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
₽87368
₽42326
₽64481
₽78766
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
-
-
-
217 500
social contributions
-
-
-
20 701
communal

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

-
-
-
11 808
national
-
-
-
90 236
total
-
-
-
122 745
Employee

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

59 392
-
168 460
-
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.

2 790
-
7 918
-
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.

4 454
-
12 635
-
communal

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

3 098
-
8 786
-
national
18 259
-
65 057
-
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.

517
-
1 465
-
total
29 118
-
95 861
-
Employer

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

59 392
-
168 460
-
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.

772
-
2 190
-
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.

867
-
2 460
-
surtax
6 734
-
19 103
-
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.

3 652
-
10 360
-
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.

5 263
-
14 926
-
total
17 288
-
49 039
-
Corporate
140 820
217 500
-
-
surtax
564
978
-
-
income
28 165
48 894
-
-
total
28 729
49 872
-
-
Dividends
112 092
167 628
-
-
withholding

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

33 325
49 986
-
-
total
33 325
49 986
-
-
Income
217 500
217 500
217 500
217 500
Total tax
108 460
99 858
144 900
122 745
After tax
109 040
117 642
72 600
94 755
Living cost
30 274
30 274
30 274
30 274
Free-cash
78 766
87 368
42 326
64 481

Estimated living cost  is ₽30274 per week

₽19500
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2647
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.
₽7653
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
₽171685
₽172153
₽162856
₽166625
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
-
-
-
217 500
unemployment
-
-
-
116
health
-
-
-
3 334
pensions

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

-
-
-
4 291
income
-
-
-
32 625
total
-
-
-
40 366
Employee
18 907
-
211 812
-
accident

We are using the highest rate at 1.1%.

208
-
319
-
health
870
-
1 334
-
pensions

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

1 660
-
2 546
-
income
1 891
-
21 181
-
total
4 629
-
25 380
-
Employer
18 907
-
211 812
-
accident

We are using the highest rate at 1.1%.

208
-
319
-
unemployment
114
-
174
-
health
1 305
-
2 001
-
pensions

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

2 083
-
3 195
-
total
3 710
-
5 689
-
Corporate
194 884
217 500
-
-
income
19 488
21 750
-
-
total
19 488
21 750
-
-
Dividends
175 396
195 750
-
-
withholding
8 770
9 787
-
-
total
8 770
9 787
-
-
Income
217 500
217 500
217 500
217 500
Total tax
36 597
31 537
31 069
40 366
After tax
180 903
185 963
186 431
177 134
Living cost
14 278
14 278
14 278
14 278
Free-cash
166 625
171 685
172 153
162 856

Estimated living cost  is ₽14278 per week

₽9444
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.
₽341
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.
₽3677
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
₽175080
₽175548
₽166251
₽171223
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
-
-
-
217 500
unemployment
-
-
-
116
health
-
-
-
3 334
pensions

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

-
-
-
4 291
income
-
-
-
32 625
total
-
-
-
40 366
Employee
14 410
-
211 812
-
accident

We are using the highest rate at 1.1%.

159
-
319
-
health
663
-
1 334
-
pensions

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

1 265
-
2 546
-
income
1 441
-
21 181
-
total
3 528
-
25 380
-
Employer
14 410
-
211 812
-
accident

We are using the highest rate at 1.1%.

159
-
319
-
unemployment
86
-
174
-
health
995
-
2 001
-
pensions

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

1 588
-
3 195
-
total
2 828
-
5 689
-
Corporate
200 262
217 500
-
-
income
20 026
21 750
-
-
total
20 026
21 750
-
-
Dividends
180 236
195 750
-
-
withholding
9 012
9 787
-
-
total
9 012
9 787
-
-
Income
217 500
217 500
217 500
217 500
Total tax
35 394
31 537
31 069
40 366
After tax
182 106
185 963
186 431
177 134
Living cost
10 883
10 883
10 883
10 883
Free-cash
171 223
175 080
175 548
166 251

Estimated living cost  is ₽10883 per week

₽6353
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽777
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.
₽3464
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
₽139211
₽124150
₽125871
₽134694
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
-
-
-
217 500
social contributions
-
-
-
13 434
health
-
-
-
5 546
income
-
-
-
53 425
total
-
-
-
72 405
Employee
63 846
63 846
206 532
-
health
495
1 086
3 511
-
social contributions
2 414
5 299
7 147
-
income
6 952
5 910
52 500
-
total
9 861
12 295
63 158
-
Employer
63 846
63 846
206 532
-
social contributions
2 414
5 299
7 147
-
health
537
1 182
3 821
-
total
2 951
6 481
10 968
-
Corporate
185 465
147 174
-
-
income
23 182
18 397
-
-
total
23 182
18 397
-
-
Dividends
162 282
128 776
-
-
withholding
27 588
21 892
-
-
total
27 588
21 892
-
-
Income
217 500
217 500
217 500
217 500
Total tax
63 582
59 065
74 126
72 405
After tax
153 918
158 435
143 374
145 095
Living cost
19 224
19 224
19 224
19 224
Free-cash
134 694
139 211
124 150
125 871

Estimated living cost  is ₽19224 per week

₽11521
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1886
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.
₽5392
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
₽131504
₽116443
₽118164
₽128062
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
-
-
-
217 500
social contributions
-
-
-
13 434
health
-
-
-
5 546
income
-
-
-
53 425
total
-
-
-
72 405
Employee
63 846
63 846
206 532
-
health
635
1 086
3 511
-
social contributions
3 102
5 299
7 147
-
income
6 704
5 910
52 500
-
total
10 441
12 295
63 158
-
Employer
63 846
63 846
206 532
-
social contributions
3 102
5 299
7 147
-
health
692
1 182
3 821
-
total
3 794
6 481
10 968
-
Corporate
176 333
147 174
-
-
income
22 042
18 397
-
-
total
22 042
18 397
-
-
Dividends
154 292
128 776
-
-
withholding
26 230
21 892
-
-
total
26 230
21 892
-
-
Income
217 500
217 500
217 500
217 500
Total tax
62 507
59 065
74 126
72 405
After tax
154 993
158 435
143 374
145 095
Living cost
26 931
26 931
26 931
26 931
Free-cash
128 062
131 504
116 443
118 164

Estimated living cost  is ₽26931 per week

₽18410
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2103
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.
₽5965
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
₽130237
₽102095
₽112066
₽123277
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
-
-
-
217 500
social contributions
-
-
-
28 078
health
-
-
-
29 362
solidarity contribution
-
-
-
4 473
income
-
-
-
24 009
total
-
-
-
85 922
Employee
28 695
-
177 487
-
health
3 874
-
23 961
-
social contributions
1 865
-
6 250
-
solidarity contribution
-
-
3 578
-
income
3 443
-
22 091
-
total
9 182
-
55 880
-
Employer
28 695
-
177 487
-
social contributions
7 174
-
24 039
-
health
2 582
-
15 974
-
total
9 756
-
40 013
-
Corporate
179 049
217 500
-
-
income
34 019
41 325
-
-
total
34 019
41 325
-
-
Dividends
145 030
176 175
-
-
withholding
21 754
26 426
-
-
total
21 754
26 426
-
-
Income
217 500
217 500
217 500
217 500
Total tax
74 711
67 751
95 893
85 922
After tax
142 789
149 749
121 607
131 578
Living cost
19 512
19 512
19 512
19 512
Free-cash
123 277
130 237
102 095
112 066

Estimated living cost  is ₽19512 per week

₽13554
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1388
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.
₽4187
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
₽125705
₽97563
₽107534
₽117128
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
-
-
-
217 500
social contributions
-
-
-
28 078
health
-
-
-
29 362
solidarity contribution
-
-
-
4 473
income
-
-
-
24 009
total
-
-
-
85 922
Employee
35 359
-
177 487
-
health
4 774
-
23 961
-
social contributions
2 298
-
6 250
-
solidarity contribution
-
-
3 578
-
income
4 243
-
22 091
-
total
11 315
-
55 880
-
Employer
35 359
-
177 487
-
social contributions
8 840
-
24 039
-
health
3 182
-
15 974
-
total
12 022
-
40 013
-
Corporate
170 118
217 500
-
-
income
32 322
41 325
-
-
total
32 322
41 325
-
-
Dividends
137 796
176 175
-
-
withholding
20 669
26 426
-
-
total
20 669
26 426
-
-
Income
217 500
217 500
217 500
217 500
Total tax
76 328
67 751
95 893
85 922
After tax
141 172
149 749
121 607
131 578
Living cost
24 044
24 044
24 044
24 044
Free-cash
117 128
125 705
97 563
107 534

Estimated living cost  is ₽24044 per week

₽17881
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1332
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.
₽4415
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
₽36070
₽36070
₽84081
₽18034
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
-
-
-
217 500
labour market
-
-
-
17 342
municipal
-
-
-
47 409
pensions
-
-
-
722
national
-
-
-
27 842
total
-
-
-
93 315
Employee
169 268
169 268
169 268
-
municipal
36 045
36 045
36 045
-
pensions
241
241
241
-
national
20 679
20 679
20 679
-
labour market
13 522
13 522
13 522
-
total
70 487
70 487
70 487
-
Employer
169 268
169 268
169 268
-
labour market
13 541
13 541
13 541
-
national
20 715
20 715
20 715
-
municipal
36 102
36 102
36 102
-
pensions
481
481
481
-
total
70 839
70 839
70 839
-
Corporate
36 070
-
-
-
income
7 935
-
-
-
total
7 935
-
-
-
Dividends
28 135
-
-
-
withholding
10 101
-
-
-
total
10 101
-
-
-
Income
217 500
217 500
217 500
217 500
Total tax
159 362
141 326
141 326
93 315
After tax
58 138
76 174
76 174
124 185
Living cost
40 104
40 104
40 104
40 104
Free-cash
18 034
36 070
36 070
84 081

Estimated living cost  is ₽40104 per week

₽27447
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3548
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽617
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.
₽8492
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
₽153945
₽105307
₽96525
₽148788
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
-
-
-
217 500
health
-
-
-
28 275
pensions
-
-
-
43 500
income
-
-
-
29 145
total
-
-
-
100 920
Employee
23 554
-
162 556
-
pensions
471
-
3 251
-
unemployment
377
-
2 601
-
income
2 652
-
31 341
-
total
3 500
-
37 193
-
Employer
23 554
-
162 556
-
pensions
4 711
-
32 512
-
unemployment
189
-
1 300
-
health
3 061
-
21 133
-
total
7 961
-
54 945
-
Corporate
185 984
217 500
-
-
income
37 196
43 500
-
-
total
37 196
43 500
-
-
Dividends
148 788
174 000
-
-
total
-
-
-
-
Income
217 500
217 500
217 500
217 500
Total tax
48 657
43 500
92 138
100 920
After tax
168 843
174 000
125 362
116 580
Living cost
20 055
20 055
20 055
20 055
Free-cash
148 788
153 945
105 307
96 525

Estimated living cost  is ₽20055 per week

₽13755
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1194
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.
₽4702
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
₽98928
₽73142
₽98056
₽102552
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

-
-
-
217 500
health
-
-
-
3 003
municipal
-
-
-
38 610
national
-
-
-
45 954
total
-
-
-
87 567
Employee
43 684
-
182 973
-
health
326
-
2 471
-
municipal
7 155
-
29 773
-
pensions
2 948
-
12 350
-
national
722
-
30 614
-
unemployment
655
-
2 745
-
total
11 806
-
77 953
-
Employer
43 684
-
182 973
-
accident
44
-
183
-
unemployment
284
-
1 190
-
health
336
-
1 409
-
pensions
7 579
-
31 746
-
total
8 243
-
34 528
-
Corporate
165 574
217 500
-
-
income
33 115
43 500
-
-
total
33 115
43 500
-
-
Dividends

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

99 344
130 500
-
-
municipal
17 882
23 490
-
-
national
12 025
19 705
-
-
total
29 907
43 195
-
-
Income
217 500
217 500
217 500
217 500
Total tax
83 071
86 695
112 481
87 567
After tax
134 429
130 805
105 019
129 933
Living cost
31 877
31 877
31 877
31 877
Free-cash
102 552
98 928
73 142
98 056

Estimated living cost  is ₽31877 per week

₽20822
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3066
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.
₽7483
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
₽84026
₽82444
₽90764
₽88639
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
-
-
-
217 500
social contributions
-
-
-
6 197
health
-
-
-
11 420
pensions
-
-
-
31 994
other
-
-
-
6 742
income
-
-
-
44 790
surtax
-
-
-
-
total
-
-
-
101 143
Employee
31 720
-
164 562
-
income
1 636
-
38 828
-
social contributions
904
-
4 689
-
pensions
3 588
-
13 007
-
surtax
-
-
-
-
total
6 128
-
56 524
-
Employer
31 720
-
164 562
-
pensions
5 212
-
21 617
-
social contributions
95
-
493
-
unemployment
1 284
-
6 665
-
health
2 220
-
17 078
-
other
1 095
-
7 086
-
total
9 906
-
52 939
-
Corporate
175 874
217 500
-
-
surtax
-
-
-
-
income
49 245
60 900
-
-
total
49 245
60 900
-
-
Dividends
126 628
156 600
-
-
surtax
-
-
-
-
withholding
16 209
20 045
-
-
social contributions
21 780
26 936
-
-
total
37 989
46 981
-
-
Income
217 500
217 500
217 500
217 500
Total tax
103 268
107 881
109 463
101 143
After tax
114 232
109 619
108 037
116 357
Living cost
25 593
25 593
25 593
25 593
Free-cash
88 639
84 026
82 444
90 764

Estimated living cost  is ₽25593 per week

₽14843
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2600
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.
₽7666
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
₽81212
₽79630
₽87950
₽86118
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
-
-
-
217 500
social contributions
-
-
-
6 197
health
-
-
-
11 420
pensions
-
-
-
31 994
other
-
-
-
6 742
income
-
-
-
44 790
surtax
-
-
-
-
total
-
-
-
101 143
Employee
35 535
-
164 562
-
income
2 097
-
38 828
-
social contributions
1 013
-
4 689
-
pensions
4 018
-
13 007
-
surtax
-
-
-
-
total
7 128
-
56 524
-
Employer
35 535
-
164 562
-
pensions
5 838
-
21 617
-
social contributions
107
-
493
-
unemployment
1 439
-
6 665
-
health
2 488
-
17 078
-
other
1 226
-
7 086
-
total
11 098
-
52 939
-
Corporate
170 867
217 500
-
-
surtax
-
-
-
-
income
47 843
60 900
-
-
total
47 843
60 900
-
-
Dividends
123 024
156 600
-
-
surtax
-
-
-
-
withholding
15 747
20 045
-
-
social contributions
21 159
26 936
-
-
total
36 906
46 981
-
-
Income
217 500
217 500
217 500
217 500
Total tax
102 975
107 881
109 463
101 143
After tax
114 525
109 619
108 037
116 357
Living cost
28 407
28 407
28 407
28 407
Free-cash
86 118
81 212
79 630
87 950

Estimated living cost  is ₽28407 per week

₽17912
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2310
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽484
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.
₽7703
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
₽69517
₽67935
₽76255
₽75225
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
-
-
-
217 500
social contributions
-
-
-
6 197
health
-
-
-
11 420
pensions
-
-
-
31 994
other
-
-
-
6 742
income
-
-
-
44 790
surtax
-
-
-
-
total
-
-
-
101 143
Employee
52 003
-
164 562
-
income
4 537
-
38 828
-
social contributions
1 481
-
4 689
-
pensions
5 882
-
13 007
-
surtax
-
-
-
-
total
11 900
-
56 524
-
Employer
52 003
-
164 562
-
pensions
8 545
-
21 617
-
social contributions
156
-
493
-
unemployment
2 107
-
6 665
-
health
3 640
-
17 078
-
other
1 795
-
7 086
-
total
16 243
-
52 939
-
Corporate
149 255
217 500
-
-
surtax
-
-
-
-
income
41 791
60 900
-
-
total
41 791
60 900
-
-
Dividends
107 464
156 600
-
-
surtax
-
-
-
-
withholding
13 755
20 045
-
-
social contributions
18 484
26 936
-
-
total
32 239
46 981
-
-
Income
217 500
217 500
217 500
217 500
Total tax
102 173
107 881
109 463
101 143
After tax
115 327
109 619
108 037
116 357
Living cost
40 102
40 102
40 102
40 102
Free-cash
75 225
69 517
67 935
76 255

Estimated living cost  is ₽40102 per week

₽27140
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3280
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽550
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.
₽9131
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
₽200760
₽168135
₽209420
₽199661
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%.

-
-
-
217 500
microenterprise

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

-
-
-
2 215
total
-
-
-
2 215
Employee
7 330
-
217 500
-
income
1 466
-
43 500
-
total
1 466
-
43 500
-
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%.

210 170
217 500
-
-
total
-
-
-
-
Dividends
210 170
217 500
-
-
withholding
10 508
10 875
-
-
total
10 508
10 875
-
-
Income
217 500
217 500
217 500
217 500
Total tax
11 974
10 875
43 500
2 215
After tax
205 526
206 625
174 000
215 285
Living cost
5 865
5 865
5 865
5 865
Free-cash
199 661
200 760
168 135
209 420

Estimated living cost  is ₽5865 per week

₽3634
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.
₽1581
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
₽197486
₽164861
₽206146
₽195772
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%.

-
-
-
217 500
microenterprise

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

-
-
-
2 215
total
-
-
-
2 215
Employee
11 424
-
217 500
-
income
2 285
-
43 500
-
total
2 285
-
43 500
-
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%.

206 076
217 500
-
-
total
-
-
-
-
Dividends
206 076
217 500
-
-
withholding
10 304
10 875
-
-
total
10 304
10 875
-
-
Income
217 500
217 500
217 500
217 500
Total tax
12 589
10 875
43 500
2 215
After tax
204 911
206 625
174 000
215 285
Living cost
9 139
9 139
9 139
9 139
Free-cash
195 772
197 486
164 861
206 146

Estimated living cost  is ₽9139 per week

₽6184
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽384
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.
₽2264
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
₽79764
₽100509
₽74836
₽90626
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.

-
-
-
217 500
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.

-
-
-
5 672
trade
-
-
-
25 672
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.

-
-
-
75 131
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.

-
-
-
4 133
total
-
-
-
110 608
Employee

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

41 312
-
217 500
-
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.

5 672
-
5 672
-
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.

188
-
4 133
-
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.

3 397
-
75 131
-
total
9 257
-
84 936
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
176 188
217 500
-
-
trade
25 283
31 212
-
-
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.

1 454
1 795
-
-
chamber of commerce
384
444
-
-
income
26 428
32 625
-
-
total
53 549
66 076
-
-
Dividends
122 638
151 424
-
-
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.

1 669
2 064
-
-
withholding
30 344
37 540
-
-
total
32 013
39 604
-
-
Income
217 500
217 500
217 500
217 500
Total tax
94 819
105 680
84 936
110 608
After tax
122 681
111 820
132 564
106 892
Living cost
32 056
32 056
32 056
32 056
Free-cash
90 626
79 764
100 509
74 836

Estimated living cost  is ₽32056 per week

₽22113
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3449
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽465
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.
₽6028
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
₽84434
₽107415
₽79239
₽93616
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.

-
-
-
217 500
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.

-
-
-
5 672
trade
-
-
-
28 176
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.

-
-
-
75 131
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.

-
-
-
4 133
total
-
-
-
113 112
Employee

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

31 757
-
217 500
-
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.

5 672
-
5 672
-
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.

49
-
4 133
-
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.

887
-
75 131
-
total
6 608
-
84 936
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
185 743
217 500
-
-
trade
29 255
34 256
-
-
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.

1 533
1 795
-
-
chamber of commerce
392
438
-
-
income
27 862
32 625
-
-
total
59 042
69 114
-
-
Dividends
126 700
148 386
-
-
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.

1 725
2 023
-
-
withholding
31 360
36 780
-
-
total
33 085
38 803
-
-
Income
217 500
217 500
217 500
217 500
Total tax
98 735
107 917
84 936
113 112
After tax
118 765
109 583
132 564
104 388
Living cost
25 149
25 149
25 149
25 149
Free-cash
93 616
84 434
107 415
79 239

Estimated living cost  is ₽25149 per week

₽15819
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2932
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽470
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.
₽5928
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
₽75846
₽99947
₽70518
₽87513
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.

-
-
-
217 500
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.

-
-
-
5 672
trade
-
-
-
29 428
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.

-
-
-
75 131
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.

-
-
-
4 133
total
-
-
-
114 364
Employee

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

42 106
-
217 500
-
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.

5 672
-
5 672
-
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.

199
-
4 133
-
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.

3 618
-
75 131
-
total
9 489
-
84 936
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
175 394
217 500
-
-
trade
28 852
35 778
-
-
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.

1 446
1 795
-
-
chamber of commerce
375
435
-
-
income
26 309
32 625
-
-
total
56 982
70 633
-
-
Dividends
118 412
146 867
-
-
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.

1 610
2 003
-
-
withholding
29 288
36 401
-
-
total
30 898
38 404
-
-
Income
217 500
217 500
217 500
217 500
Total tax
97 369
109 037
84 936
114 364
After tax
120 131
108 463
132 564
103 136
Living cost
32 618
32 618
32 618
32 618
Free-cash
87 513
75 846
99 947
70 518

Estimated living cost  is ₽32618 per week

₽21815
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3440
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.
₽6876
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
₽69308
₽94528
₽63847
₽82774
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.

-
-
-
217 500
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.

-
-
-
5 672
trade
-
-
-
30 681
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.

-
-
-
75 131
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.

-
-
-
4 133
total
-
-
-
115 617
Employee

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

49 899
-
217 500
-
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.

5 672
-
5 672
-
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.

323
-
4 133
-
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.

5 868
-
75 131
-
total
11 863
-
84 936
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
167 601
217 500
-
-
trade
28 743
37 302
-
-
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.

1 383
1 795
-
-
chamber of commerce
362
432
-
-
income
25 139
32 625
-
-
total
55 627
72 154
-
-
Dividends
111 973
145 347
-
-
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.

1 522
1 981
-
-
withholding
27 678
36 021
-
-
total
29 200
38 002
-
-
Income
217 500
217 500
217 500
217 500
Total tax
96 690
110 156
84 936
115 617
After tax
120 810
107 344
132 564
101 883
Living cost
38 036
38 036
38 036
38 036
Free-cash
82 774
69 308
94 528
63 847

Estimated living cost  is ₽38036 per week

₽27780
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3043
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽495
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.
₽6720
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
₽118159
₽78258
₽83334
₽115515
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
-
-
-
217 500
unemployment
-
-
-
189
health
-
-
-
7 867
pensions
-
-
-
22 163
other
-
-
-
-
income
-
-
-
72 617
surtax
-
-
-
12 681
total
-
-
-
115 517
Employee
27 961
-
194 174
-
health
714
-
2 825
-
pensions
1 866
-
7 391
-
surtax
99
-
11 688
-
other
-
-
-
-
unemployment
1 946
-
7 713
-
income
4 688
-
67 650
-
total
9 313
-
97 267
-
Employer
27 961
-
194 174
-
pensions
3 728
-
14 772
-
unemployment
887
-
3 512
-
health
1 272
-
5 042
-
other
-
-
-
-
total
5 887
-
23 326
-
Corporate
183 652
217 500
-
-
income
47 750
56 550
-
-
total
47 750
56 550
-
-
Dividends
135 902
160 950
-
-
withholding
20 386
24 142
-
-
total
20 386
24 142
-
-
Income
217 500
217 500
217 500
217 500
Total tax
83 336
80 692
120 593
115 517
After tax
134 164
136 808
96 907
101 983
Living cost
18 649
18 649
18 649
18 649
Free-cash
115 515
118 159
78 258
83 334

Estimated living cost  is ₽18649 per week

₽11260
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1621
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.
₽5337
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
₽118486
₽78585
₽83661
₽115902
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
-
-
-
217 500
unemployment
-
-
-
189
health
-
-
-
7 867
pensions
-
-
-
22 163
other
-
-
-
-
income
-
-
-
72 617
surtax
-
-
-
12 681
total
-
-
-
115 517
Employee
27 457
-
194 174
-
health
701
-
2 825
-
pensions
1 831
-
7 391
-
surtax
90
-
11 688
-
other
-
-
-
-
unemployment
1 911
-
7 713
-
income
4 602
-
67 650
-
total
9 135
-
97 267
-
Employer
27 457
-
194 174
-
pensions
3 660
-
14 772
-
unemployment
870
-
3 512
-
health
1 249
-
5 042
-
other
-
-
-
-
total
5 779
-
23 326
-
Corporate
184 263
217 500
-
-
income
47 909
56 550
-
-
total
47 909
56 550
-
-
Dividends
136 354
160 950
-
-
withholding
20 453
24 142
-
-
total
20 453
24 142
-
-
Income
217 500
217 500
217 500
217 500
Total tax
83 276
80 692
120 593
115 517
After tax
134 224
136 808
96 907
101 983
Living cost
18 322
18 322
18 322
18 322
Free-cash
115 902
118 486
78 585
83 661

Estimated living cost  is ₽18322 per week

₽11203
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1691
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.
₽5006
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
₽105704
₽109733
₽134322
₽106045
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
-
-
-
217 500
unemployment
-
-
-
3 262
health
-
-
-
15 225
pensions
-
-
-
21 750
income
-
-
-
26 589
total
-
-
-
66 826
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.

23 604
9 394
182 008
-
health
1 652
658
12 741
-
pensions
2 360
939
18 201
-
unemployment
354
141
2 730
-
income
2 886
1 148
22 251
-
total
7 252
2 886
55 923
-
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.

23 604
9 394
182 008
-
pensions
4 603
1 832
35 492
-
total
4 603
1 832
35 492
-
Corporate
189 293
206 274
-
-
income
17 036
18 565
-
-
total
17 036
18 565
-
-
Dividends
172 256
187 709
-
-
withholding
32 729
35 665
-
-
social contributions
33 483
36 496
-
-
total
66 212
72 161
-
-
Income
217 500
217 500
217 500
217 500
Total tax
95 103
95 444
91 415
66 826
After tax
122 397
122 056
126 085
150 674
Living cost
16 352
16 352
16 352
16 352
Free-cash
106 045
105 704
109 733
134 322

Estimated living cost  is ₽16352 per week

₽11159
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1338
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽327
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.
₽3529
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
₽93741
₽80829
₽79661
₽93042
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
-
-
-
217 500
social contributions
-
-
-
2 338
municipal
-
-
-
24 334
pensions
-
-
-
26 100
national
-
-
-
43 088
total
-
-
-
95 860
Employee
65 075
-
188 027
-
municipal
8 038
-
25 176
-
pensions
2 603
-
7 521
-
national
12 455
-
44 932
-
total
23 096
-
77 629
-
Employer
65 075
-
188 027
-
social contributions
700
-
2 021
-
pensions
5 206
-
15 042
-
total
5 906
-
17 063
-
Corporate
142 225
217 500
-
-
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%.

28 445
43 500
-
-
total
28 445
43 500
-
-
Dividends
113 780
174 000
-
-
withholding
25 032
38 280
-
-
total
25 032
38 280
-
-
Income
217 500
217 500
217 500
217 500
Total tax
82 479
81 780
94 692
95 860
After tax
135 021
135 720
122 808
121 640
Living cost
41 979
41 979
41 979
41 979
Free-cash
93 042
93 741
80 829
79 661

Estimated living cost  is ₽41979 per week

₽28532
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3902
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽628
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.
₽8916
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
₽104952
₽58988
₽58988
₽106788
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
-
-
-
217 500
social contributions
-
-
-
37 938
income
-
-
-
73 277
total
-
-
-
111 215
Employee
64 948
-
217 500
-
social contributions
5 396
-
37 938
-
income
12 255
-
73 277
-
total
17 651
-
111 215
-
Employer
64 948
-
217 500
-
total
-
-
-
-
Corporate
152 552
217 500
-
-
income
19 068
27 188
-
-
total
19 068
27 188
-
-
Dividends
133 484
190 312
-
-
withholding
26 696
38 063
-
-
total
26 696
38 063
-
-
Income
217 500
217 500
217 500
217 500
Total tax
63 415
65 251
111 215
111 215
After tax
154 085
152 249
106 285
106 285
Living cost
47 297
47 297
47 297
47 297
Free-cash
106 788
104 952
58 988
58 988

Estimated living cost  is ₽47297 per week

₽35983
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3854
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.
₽7008
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
₽81008
₽64670
₽71710
₽76674
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
-
-
-
217 500
regional
-
-
-
2 897
social contributions
-
-
-
41 556
municipal
-
-
-
1 407
national
-
-
-
64 894
total
-
-
-
110 754
Employee
73 792
-
217 500
-
regional
696
-
2 671
-
municipal
391
-
1 305
-
social contributions
24 883
-
54 481
-
national
12 786
-
59 337
-
total
38 756
-
117 794
-
Employer
73 792
-
217 500
-
total
-
-
-
-
Corporate
143 708
217 500
-
-
nationa
34 489
52 200
-
-
municipal
5 605
8 483
-
-
total
40 094
60 683
-
-
Dividends
103 615
156 817
-
-
withholding
26 940
40 773
-
-
total
26 940
40 773
-
-
Income
217 500
217 500
217 500
217 500
Total tax
105 790
101 456
117 794
110 754
After tax
111 710
116 044
99 706
106 746
Living cost
35 036
35 036
35 036
35 036
Free-cash
76 674
81 008
64 670
71 710

Estimated living cost  is ₽35036 per week

₽24422
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2297
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.
₽7777
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
₽91956
₽76701
₽83706
₽90114
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
-
-
-
217 500
regional
-
-
-
3 571
social contributions
-
-
-
41 556
municipal
-
-
-
1 407
national
-
-
-
64 894
total
-
-
-
111 428
Employee
46 058
-
217 500
-
regional
620
-
3 310
-
municipal
244
-
1 305
-
social contributions
15 531
-
54 481
-
national
7 297
-
59 337
-
total
23 692
-
118 433
-
Employer
46 058
-
217 500
-
total
-
-
-
-
Corporate
171 442
217 500