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
₽ 218500
per

Your estimated
City
free-cash

Andorra , Andorra
₽171710
₽139291
₽133485
₽168923
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
-
-
-
218 500
social contributions
-
-
-
48 070
income
-
-
-
12 005
total
-
-
-
60 075
Employee
26 673
-
189 177
-
social contributions
1 733
-
12 297
-
income
-
-
12 649
-
total
1 733
-
24 946
-
Employer
26 673
-
189 177
-
social contributions
4 135
-
29 323
-
total
4 135
-
29 323
-
Corporate
187 692
218 500
-
-
income
18 769
21 850
-
-
total
18 769
21 850
-
-
Dividends
168 923
196 650
-
-
total
-
-
-
-
Income
218 500
218 500
218 500
218 500
Total tax
24 637
21 850
54 269
60 075
After tax
193 863
196 650
164 231
158 425
Living cost
24 940
24 940
24 940
24 940
Free-cash
168 923
171 710
139 291
133 485

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
₽93824
₽30022
₽85111
₽93413
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
-
-
-
218 500
chamber of commerce
-
-
-
874
unemployment
-
-
-
5 089
health
-
-
-
7 414
pensions
-
-
-
17 931
income
-
-
-
75 612
surtax
-
-
-
-
total
-
-
-
106 920
Employee
36 267
33 064
184 232
-
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
64 918
-
total
9 798
8 427
82 471
-
Employer
36 267
33 064
184 232
-
pensions
4 552
4 150
12 164
-
accident
471
430
1 260
-
unemployment
1 088
992
2 908
-
surtax
-
-
-
-
payroll
1 088
992
5 526
-
chamber of commerce
145
132
737
-
health
1 371
1 250
3 664
-
other
1 722
1 570
8 009
-
total
10 437
9 516
34 268
-
Corporate
171 796
175 920
181 083
-
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.

42 950
43 981
45 270
-
total
42 950
43 981
45 270
-
Dividends
128 846
131 940
-
-
withholding
35 433
36 283
-
-
total
35 433
36 283
-
-
Income
218 500
218 500
218 500
218 500
Total tax
98 618
98 207
162 009
106 920
After tax
119 882
120 293
56 491
111 580
Living cost
26 469
26 469
26 469
26 469
Free-cash
93 413
93 824
30 022
85 111

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
₽90969
₽27216
₽82182
₽89688
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
-
-
-
218 500
chamber of commerce
-
-
-
874
unemployment
-
-
-
5 089
health
-
-
-
7 414
pensions
-
-
-
17 931
income
-
-
-
75 612
surtax
-
-
-
164
total
-
-
-
107 084
Employee
41 463
33 064
184 079
-
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
64 842
-
total
12 228
8 427
82 395
-
Employer
41 463
33 064
184 079
-
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
5 522
-
chamber of commerce
165
132
737
-
health
1 567
1 250
3 664
-
other
1 970
1 570
8 003
-
total
12 096
9 680
34 422
-
Corporate
164 942
175 757
180 930
-
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.

41 235
43 940
45 233
-
total
41 235
43 940
45 233
-
Dividends
123 707
131 817
-
-
withholding
34 019
36 250
-
-
total
34 019
36 250
-
-
Income
218 500
218 500
218 500
218 500
Total tax
99 578
98 297
162 050
107 084
After tax
118 922
120 203
56 450
111 416
Living cost
29 234
29 234
29 234
29 234
Free-cash
89 688
90 969
27 216
82 182

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
₽87876
₽42637
₽64946
₽79357
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
-
-
-
218 500
social contributions
-
-
-
20 685
communal

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

-
-
-
11 868
national
-
-
-
90 750
total
-
-
-
123 303
Employee

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

59 347
-
169 235
-
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
-
7 954
-
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
-
12 693
-
communal

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

3 095
-
8 826
-
national
18 246
-
65 401
-
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
-
1 472
-
total
29 096
-
96 346
-
Employer

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

59 347
-
169 235
-
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
-
2 200
-
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
-
2 470
-
surtax
6 729
-
19 193
-
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
-
10 409
-
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
-
14 994
-
total
17 275
-
49 266
-
Corporate
141 878
218 500
-
-
surtax
567
984
-
-
income
28 376
49 195
-
-
total
28 943
50 179
-
-
Dividends
112 935
168 321
-
-
withholding

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

33 578
50 194
-
-
total
33 578
50 194
-
-
Income
218 500
218 500
218 500
218 500
Total tax
108 892
100 373
145 612
123 303
After tax
109 608
118 127
72 888
95 197
Living cost
30 251
30 251
30 251
30 251
Free-cash
79 357
87 876
42 637
64 946

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
₽172554
₽173078
₽163729
₽167501
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
-
-
-
218 500
unemployment
-
-
-
116
health
-
-
-
3 331
pensions

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

-
-
-
4 286
income
-
-
-
32 775
total
-
-
-
40 508
Employee
18 887
-
212 818
-
accident

We are using the highest rate at 1.1%.

208
-
319
-
health
869
-
1 332
-
pensions

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

1 658
-
2 543
-
income
1 889
-
21 282
-
total
4 624
-
25 476
-
Employer
18 887
-
212 818
-
accident

We are using the highest rate at 1.1%.

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

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

2 081
-
3 192
-
total
3 705
-
5 683
-
Corporate
195 907
218 500
-
-
income
19 591
21 850
-
-
total
19 591
21 850
-
-
Dividends
176 317
196 650
-
-
withholding
8 816
9 833
-
-
total
8 816
9 833
-
-
Income
218 500
218 500
218 500
218 500
Total tax
36 736
31 683
31 159
40 508
After tax
181 764
186 817
187 341
177 992
Living cost
14 263
14 263
14 263
14 263
Free-cash
167 501
172 554
173 078
163 729

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
₽175946
₽176470
₽167121
₽172096
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
-
-
-
218 500
unemployment
-
-
-
116
health
-
-
-
3 331
pensions

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

-
-
-
4 286
income
-
-
-
32 775
total
-
-
-
40 508
Employee
14 395
-
212 818
-
accident

We are using the highest rate at 1.1%.

158
-
319
-
health
662
-
1 332
-
pensions

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

1 264
-
2 543
-
income
1 439
-
21 282
-
total
3 523
-
25 476
-
Employer
14 395
-
212 818
-
accident

We are using the highest rate at 1.1%.

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

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

1 587
-
3 192
-
total
2 825
-
5 683
-
Corporate
201 280
218 500
-
-
income
20 128
21 850
-
-
total
20 128
21 850
-
-
Dividends
181 152
196 650
-
-
withholding
9 057
9 833
-
-
total
9 057
9 833
-
-
Income
218 500
218 500
218 500
218 500
Total tax
35 533
31 683
31 159
40 508
After tax
182 967
186 817
187 341
177 992
Living cost
10 871
10 871
10 871
10 871
Free-cash
172 096
175 946
176 470
167 121

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
₽139952
₽124787
₽126512
₽135438
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
-
-
-
218 500
social contributions
-
-
-
13 424
health
-
-
-
5 572
income
-
-
-
53 783
total
-
-
-
72 779
Employee
63 798
63 798
207 520
-
health
494
1 085
3 528
-
social contributions
2 412
5 295
7 142
-
income
6 947
5 906
52 853
-
total
9 853
12 286
63 523
-
Employer
63 798
63 798
207 520
-
social contributions
2 412
5 295
7 142
-
health
537
1 181
3 839
-
total
2 949
6 476
10 981
-
Corporate
186 489
148 227
-
-
income
23 311
18 528
-
-
total
23 311
18 528
-
-
Dividends
163 178
129 698
-
-
withholding
27 740
22 049
-
-
total
27 740
22 049
-
-
Income
218 500
218 500
218 500
218 500
Total tax
63 853
59 339
74 504
72 779
After tax
154 647
159 161
143 996
145 721
Living cost
19 209
19 209
19 209
19 209
Free-cash
135 438
139 952
124 787
126 512

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
₽132251
₽117086
₽118811
₽128812
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
-
-
-
218 500
social contributions
-
-
-
13 424
health
-
-
-
5 572
income
-
-
-
53 783
total
-
-
-
72 779
Employee
63 798
63 798
207 520
-
health
635
1 085
3 528
-
social contributions
3 100
5 295
7 142
-
income
6 699
5 906
52 853
-
total
10 434
12 286
63 523
-
Employer
63 798
63 798
207 520
-
social contributions
3 100
5 295
7 142
-
health
691
1 181
3 839
-
total
3 791
6 476
10 981
-
Corporate
177 364
148 227
-
-
income
22 170
18 528
-
-
total
22 170
18 528
-
-
Dividends
155 195
129 698
-
-
withholding
26 383
22 049
-
-
total
26 383
22 049
-
-
Income
218 500
218 500
218 500
218 500
Total tax
62 778
59 339
74 504
72 779
After tax
155 722
159 161
143 996
145 721
Living cost
26 910
26 910
26 910
26 910
Free-cash
128 812
132 251
117 086
118 811

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
₽130914
₽102696
₽112722
₽123950
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
-
-
-
218 500
social contributions
-
-
-
28 093
health
-
-
-
29 497
solidarity contribution
-
-
-
4 529
income
-
-
-
24 136
total
-
-
-
86 255
Employee
28 710
-
178 393
-
health
3 876
-
24 083
-
social contributions
1 866
-
6 254
-
solidarity contribution
-
-
3 629
-
income
3 445
-
22 208
-
total
9 187
-
56 174
-
Employer
28 710
-
178 393
-
social contributions
7 178
-
24 052
-
health
2 584
-
16 055
-
total
9 762
-
40 107
-
Corporate
180 028
218 500
-
-
income
34 205
41 515
-
-
total
34 205
41 515
-
-
Dividends
145 823
176 985
-
-
withholding
21 873
26 548
-
-
total
21 873
26 548
-
-
Income
218 500
218 500
218 500
218 500
Total tax
75 027
68 063
96 281
86 255
After tax
143 473
150 437
122 219
132 245
Living cost
19 523
19 523
19 523
19 523
Free-cash
123 950
130 914
102 696
112 722

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
₽126380
₽98162
₽108188
₽117797
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
-
-
-
218 500
social contributions
-
-
-
28 093
health
-
-
-
29 497
solidarity contribution
-
-
-
4 529
income
-
-
-
24 136
total
-
-
-
86 255
Employee
35 378
-
178 393
-
health
4 776
-
24 083
-
social contributions
2 300
-
6 254
-
solidarity contribution
-
-
3 629
-
income
4 245
-
22 208
-
total
11 321
-
56 174
-
Employer
35 378
-
178 393
-
social contributions
8 845
-
24 052
-
health
3 184
-
16 055
-
total
12 029
-
40 107
-
Corporate
171 093
218 500
-
-
income
32 508
41 515
-
-
total
32 508
41 515
-
-
Dividends
138 585
176 985
-
-
withholding
20 788
26 548
-
-
total
20 788
26 548
-
-
Income
218 500
218 500
218 500
218 500
Total tax
76 646
68 063
96 281
86 255
After tax
141 854
150 437
122 219
132 245
Living cost
24 057
24 057
24 057
24 057
Free-cash
117 797
126 380
98 162
108 188

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
₽37246
₽37246
₽84644
₽18564
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
-
-
-
218 500
labour market
-
-
-
17 422
municipal
-
-
-
47 652
pensions
-
-
-
721
national
-
-
-
27 996
total
-
-
-
93 791
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
37 246
-
-
-
income
8 194
-
-
-
total
8 194
-
-
-
Dividends
29 052
-
-
-
withholding
10 488
-
-
-
total
10 488
-
-
-
Income
218 500
218 500
218 500
218 500
Total tax
159 871
141 189
141 189
93 791
After tax
58 629
77 311
77 311
124 709
Living cost
40 065
40 065
40 065
40 065
Free-cash
18 564
37 246
37 246
84 644

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
₽154759
₽105899
₽97077
₽149606
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
-
-
-
218 500
health
-
-
-
28 405
pensions
-
-
-
43 699
income
-
-
-
29 279
total
-
-
-
101 383
Employee
23 536
-
163 303
-
pensions
471
-
3 265
-
unemployment
376
-
2 614
-
income
2 650
-
31 484
-
total
3 497
-
37 363
-
Employer
23 536
-
163 303
-
pensions
4 708
-
32 661
-
unemployment
189
-
1 307
-
health
3 059
-
21 230
-
total
7 956
-
55 198
-
Corporate
187 008
218 500
-
-
income
37 401
43 701
-
-
total
37 401
43 701
-
-
Dividends
149 607
174 799
-
-
total
-
-
-
-
Income
218 500
218 500
218 500
218 500
Total tax
48 854
43 701
92 561
101 383
After tax
169 646
174 799
125 939
117 117
Living cost
20 040
20 040
20 040
20 040
Free-cash
149 606
154 759
105 899
97 077

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
₽99439
₽73537
₽98564
₽103132
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

-
-
-
218 500
health
-
-
-
3 018
municipal
-
-
-
38 787
national
-
-
-
46 278
total
-
-
-
88 083
Employee
43 651
-
183 813
-
health
326
-
2 484
-
municipal
7 150
-
29 910
-
pensions
2 946
-
12 407
-
national
721
-
30 866
-
unemployment
655
-
2 757
-
total
11 798
-
78 424
-
Employer
43 651
-
183 813
-
accident
44
-
184
-
unemployment
283
-
1 195
-
health
335
-
1 415
-
pensions
7 573
-
31 892
-
total
8 235
-
34 686
-
Corporate
166 613
218 500
-
-
income
33 323
43 701
-
-
total
33 323
43 701
-
-
Dividends

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

99 967
131 100
-
-
municipal
17 994
23 598
-
-
national
12 165
19 909
-
-
total
30 159
43 507
-
-
Income
218 500
218 500
218 500
218 500
Total tax
83 515
87 208
113 110
88 083
After tax
134 985
131 292
105 390
130 417
Living cost
31 853
31 853
31 853
31 853
Free-cash
103 132
99 439
73 537
98 564

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
₽84550
₽82810
₽91234
₽89163
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
-
-
-
218 500
social contributions
-
-
-
6 225
health
-
-
-
11 498
pensions
-
-
-
32 064
other
-
-
-
6 773
income
-
-
-
45 133
surtax
-
-
-
-
total
-
-
-
101 693
Employee
31 696
-
165 274
-
income
1 634
-
39 099
-
social contributions
904
-
4 709
-
pensions
3 585
-
13 082
-
surtax
-
-
-
-
total
6 123
-
56 890
-
Employer
31 696
-
165 274
-
pensions
5 208
-
21 739
-
social contributions
94
-
496
-
unemployment
1 283
-
6 693
-
health
2 218
-
17 174
-
other
1 094
-
7 125
-
total
9 897
-
53 227
-
Corporate
176 905
218 500
-
-
surtax
-
-
-
-
income
49 534
61 180
-
-
total
49 534
61 180
-
-
Dividends
127 371
157 320
-
-
surtax
-
-
-
-
withholding
16 303
20 137
-
-
social contributions
21 907
27 060
-
-
total
38 210
47 197
-
-
Income
218 500
218 500
218 500
218 500
Total tax
103 764
108 377
110 117
101 693
After tax
114 736
110 123
108 383
116 807
Living cost
25 573
25 573
25 573
25 573
Free-cash
89 163
84 550
82 810
91 234

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
₽81737
₽79997
₽88421
₽86640
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
-
-
-
218 500
social contributions
-
-
-
6 225
health
-
-
-
11 498
pensions
-
-
-
32 064
other
-
-
-
6 773
income
-
-
-
45 133
surtax
-
-
-
-
total
-
-
-
101 693
Employee
35 509
-
165 274
-
income
2 096
-
39 099
-
social contributions
1 012
-
4 709
-
pensions
4 015
-
13 082
-
surtax
-
-
-
-
total
7 123
-
56 890
-
Employer
35 509
-
165 274
-
pensions
5 833
-
21 739
-
social contributions
107
-
496
-
unemployment
1 437
-
6 693
-
health
2 486
-
17 174
-
other
1 225
-
7 125
-
total
11 088
-
53 227
-
Corporate
171 902
218 500
-
-
surtax
-
-
-
-
income
48 133
61 180
-
-
total
48 133
61 180
-
-
Dividends
123 770
157 320
-
-
surtax
-
-
-
-
withholding
15 842
20 137
-
-
social contributions
21 288
27 060
-
-
total
37 130
47 197
-
-
Income
218 500
218 500
218 500
218 500
Total tax
103 474
108 377
110 117
101 693
After tax
115 026
110 123
108 383
116 807
Living cost
28 386
28 386
28 386
28 386
Free-cash
86 640
81 737
79 997
88 421

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
₽70051
₽68311
₽76735
₽75756
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
-
-
-
218 500
social contributions
-
-
-
6 225
health
-
-
-
11 498
pensions
-
-
-
32 064
other
-
-
-
6 773
income
-
-
-
45 133
surtax
-
-
-
-
total
-
-
-
101 693
Employee
51 964
-
165 274
-
income
4 534
-
39 099
-
social contributions
1 480
-
4 709
-
pensions
5 877
-
13 082
-
surtax
-
-
-
-
total
11 891
-
56 890
-
Employer
51 964
-
165 274
-
pensions
8 538
-
21 739
-
social contributions
156
-
496
-
unemployment
2 105
-
6 693
-
health
3 637
-
17 174
-
other
1 793
-
7 125
-
total
16 229
-
53 227
-
Corporate
150 307
218 500
-
-
surtax
-
-
-
-
income
42 085
61 180
-
-
total
42 085
61 180
-
-
Dividends
108 221
157 320
-
-
surtax
-
-
-
-
withholding
13 852
20 137
-
-
social contributions
18 615
27 060
-
-
total
32 467
47 197
-
-
Income
218 500
218 500
218 500
218 500
Total tax
102 672
108 377
110 117
101 693
After tax
115 828
110 123
108 383
116 807
Living cost
40 072
40 072
40 072
40 072
Free-cash
75 756
70 051
68 311
76 735

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
₽201718
₽168943
₽210393
₽200620
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%.

-
-
-
218 500
microenterprise

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

-
-
-
2 250
total
-
-
-
2 250
Employee
7 321
-
218 500
-
income
1 464
-
43 700
-
total
1 464
-
43 700
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

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

211 179
218 500
-
-
total
-
-
-
-
Dividends
211 179
218 500
-
-
withholding
10 559
10 925
-
-
total
10 559
10 925
-
-
Income
218 500
218 500
218 500
218 500
Total tax
12 023
10 925
43 700
2 250
After tax
206 477
207 575
174 800
216 250
Living cost
5 857
5 857
5 857
5 857
Free-cash
200 620
201 718
168 943
210 393

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
₽198448
₽165673
₽207123
₽196737
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%.

-
-
-
218 500
microenterprise

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

-
-
-
2 250
total
-
-
-
2 250
Employee
11 409
-
218 500
-
income
2 282
-
43 700
-
total
2 282
-
43 700
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

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

207 091
218 500
-
-
total
-
-
-
-
Dividends
207 091
218 500
-
-
withholding
10 354
10 925
-
-
total
10 354
10 925
-
-
Income
218 500
218 500
218 500
218 500
Total tax
12 636
10 925
43 700
2 250
After tax
205 864
207 575
174 800
216 250
Living cost
9 127
9 127
9 127
9 127
Free-cash
196 737
198 448
165 673
207 123

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
₽80301
₽101080
₽75260
₽91154
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.

-
-
-
218 500
health

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

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

-
-
-
5 668
trade
-
-
-
25 820
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.

-
-
-
75 564
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.

-
-
-
4 157
total
-
-
-
111 209
Employee

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

41 281
-
218 500
-
health

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

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

5 668
-
5 668
-
surtax

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

187
-
4 157
-
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
-
75 564
-
total
9 250
-
85 389
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
177 219
218 500
-
-
trade
25 431
31 355
-
-
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.

1 463
1 803
-
-
chamber of commerce
386
446
-
-
income
26 583
32 775
-
-
total
53 863
66 379
-
-
Dividends
123 357
152 121
-
-
surtax

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

1 678
2 074
-
-
withholding
30 524
37 715
-
-
total
32 202
39 789
-
-
Income
218 500
218 500
218 500
218 500
Total tax
95 315
106 168
85 389
111 209
After tax
123 185
112 332
133 111
107 291
Living cost
32 031
32 031
32 031
32 031
Free-cash
91 154
80 301
101 080
75 260

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
₽84954
₽107981
₽79642
₽94132
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.

-
-
-
218 500
health

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

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

-
-
-
5 668
trade
-
-
-
28 339
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.

-
-
-
75 564
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.

-
-
-
4 157
total
-
-
-
113 728
Employee

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

31 733
-
218 500
-
health

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

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

5 668
-
5 668
-
surtax

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

49
-
4 157
-
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
-
75 564
-
total
6 603
-
85 389
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
186 767
218 500
-
-
trade
29 416
34 414
-
-
surtax

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

1 541
1 803
-
-
chamber of commerce
394
439
-
-
income
28 014
32 775
-
-
total
59 365
69 431
-
-
Dividends
127 402
149 068
-
-
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.

1 735
2 033
-
-
withholding
31 535
36 952
-
-
total
33 270
38 985
-
-
Income
218 500
218 500
218 500
218 500
Total tax
99 238
108 416
85 389
113 728
After tax
119 262
110 084
133 111
104 772
Living cost
25 130
25 130
25 130
25 130
Free-cash
94 132
84 954
107 981
79 642

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
₽76369
₽100518
₽70920
₽88029
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader

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

-
-
-
218 500
health

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

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

-
-
-
5 668
trade
-
-
-
29 598
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.

-
-
-
75 564
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.

-
-
-
4 157
total
-
-
-
114 987
Employee

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

42 074
-
218 500
-
health

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

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

5 668
-
5 668
-
surtax

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

198
-
4 157
-
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
-
75 564
-
total
9 481
-
85 389
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
176 426
218 500
-
-
trade
29 022
35 943
-
-
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.

1 455
1 803
-
-
chamber of commerce
376
436
-
-
income
26 463
32 775
-
-
total
57 316
70 957
-
-
Dividends
119 109
147 542
-
-
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.

1 620
2 011
-
-
withholding
29 461
36 570
-
-
total
31 081
38 581
-
-
Income
218 500
218 500
218 500
218 500
Total tax
97 878
109 538
85 389
114 987
After tax
120 622
108 962
133 111
103 513
Living cost
32 593
32 593
32 593
32 593
Free-cash
88 029
76 369
100 518
70 920

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
₽69830
₽95103
₽64245
₽83283
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.

-
-
-
218 500
health

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

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

-
-
-
5 668
trade
-
-
-
30 858
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.

-
-
-
75 564
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.

-
-
-
4 157
total
-
-
-
116 247
Employee

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

49 862
-
218 500
-
health

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

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

5 668
-
5 668
-
surtax

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

323
-
4 157
-
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
-
75 564
-
total
11 854
-
85 389
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
168 638
218 500
-
-
trade
28 921
37 472
-
-
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.

1 392
1 803
-
-
chamber of commerce
364
433
-
-
income
25 295
32 775
-
-
total
55 972
72 483
-
-
Dividends
112 666
146 017
-
-
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.

1 532
1 990
-
-
withholding
27 851
36 189
-
-
total
29 383
38 179
-
-
Income
218 500
218 500
218 500
218 500
Total tax
97 209
110 662
85 389
116 247
After tax
121 291
107 838
133 111
102 253
Living cost
38 008
38 008
38 008
38 008
Free-cash
83 283
69 830
95 103
64 245

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
₽118802
₽78732
₽83806
₽116164
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
-
-
-
218 500
unemployment
-
-
-
189
health
-
-
-
7 861
pensions
-
-
-
22 146
other
-
-
-
-
income
-
-
-
73 086
surtax
-
-
-
12 777
total
-
-
-
116 059
Employee
27 940
-
195 192
-
health
713
-
2 823
-
pensions
1 864
-
7 386
-
surtax
99
-
11 785
-
other
-
-
-
-
unemployment
1 944
-
7 707
-
income
4 684
-
68 124
-
total
9 304
-
97 825
-
Employer
27 940
-
195 192
-
pensions
3 725
-
14 761
-
unemployment
886
-
3 509
-
health
1 271
-
5 038
-
other
-
-
-
-
total
5 882
-
23 308
-
Corporate
184 677
218 500
-
-
income
48 016
56 810
-
-
total
48 016
56 810
-
-
Dividends
136 661
161 690
-
-
withholding
20 499
24 253
-
-
total
20 499
24 253
-
-
Income
218 500
218 500
218 500
218 500
Total tax
83 701
81 063
121 133
116 059
After tax
134 799
137 437
97 367
102 441
Living cost
18 635
18 635
18 635
18 635
Free-cash
116 164
118 802
78 732
83 806

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
₽119129
₽79059
₽84133
₽116545
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
-
-
-
218 500
unemployment
-
-
-
189
health
-
-
-
7 861
pensions
-
-
-
22 146
other
-
-
-
-
income
-
-
-
73 086
surtax
-
-
-
12 777
total
-
-
-
116 059
Employee
27 437
-
195 192
-
health
701
-
2 823
-
pensions
1 830
-
7 386
-
surtax
90
-
11 785
-
other
-
-
-
-
unemployment
1 910
-
7 707
-
income
4 599
-
68 124
-
total
9 130
-
97 825
-
Employer
27 437
-
195 192
-
pensions
3 657
-
14 761
-
unemployment
869
-
3 509
-
health
1 249
-
5 038
-
other
-
-
-
-
total
5 775
-
23 308
-
Corporate
185 288
218 500
-
-
income
48 175
56 810
-
-
total
48 175
56 810
-
-
Dividends
137 113
161 690
-
-
withholding
20 567
24 253
-
-
total
20 567
24 253
-
-
Income
218 500
218 500
218 500
218 500
Total tax
83 647
81 063
121 133
116 059
After tax
134 853
137 437
97 367
102 441
Living cost
18 308
18 308
18 308
18 308
Free-cash
116 545
119 129
79 059
84 133

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
₽106341
₽110392
₽135092
₽106680
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
-
-
-
218 500
unemployment
-
-
-
3 278
health
-
-
-
15 295
pensions
-
-
-
21 850
income
-
-
-
26 712
total
-
-
-
67 135
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
182 845
-
health
1 644
654
12 799
-
pensions
2 349
935
18 285
-
unemployment
352
140
2 743
-
income
2 872
1 143
22 353
-
total
7 217
2 872
56 180
-
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
182 845
-
pensions
4 581
1 823
35 655
-
total
4 581
1 823
35 655
-
Corporate
190 429
207 328
-
-
income
17 139
18 660
-
-
total
17 139
18 660
-
-
Dividends
173 290
188 668
-
-
withholding
32 925
35 847
-
-
social contributions
33 685
36 684
-
-
total
66 610
72 531
-
-
Income
218 500
218 500
218 500
218 500
Total tax
95 547
95 886
91 835
67 135
After tax
122 953
122 614
126 665
151 365
Living cost
16 273
16 273
16 273
16 273
Free-cash
106 680
106 341
110 392
135 092

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
₽94461
₽81396
₽80223
₽93764
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
-
-
-
218 500
social contributions
-
-
-
2 349
municipal
-
-
-
24 453
pensions
-
-
-
26 220
national
-
-
-
43 372
total
-
-
-
96 394
Employee
64 927
-
188 891
-
municipal
8 020
-
25 299
-
pensions
2 597
-
7 556
-
national
12 427
-
45 224
-
total
23 044
-
78 079
-
Employer
64 927
-
188 891
-
social contributions
698
-
2 031
-
pensions
5 194
-
15 111
-
total
5 892
-
17 142
-
Corporate
143 396
218 500
-
-
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%.

28 679
43 700
-
-
total
28 679
43 700
-
-
Dividends
114 717
174 800
-
-
withholding
25 238
38 456
-
-
total
25 238
38 456
-
-
Income
218 500
218 500
218 500
218 500
Total tax
82 853
82 156
95 221
96 394
After tax
135 647
136 344
123 279
122 106
Living cost
41 883
41 883
41 883
41 883
Free-cash
93 764
94 461
81 396
80 223

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
₽105689
₽59423
₽59423
₽107519
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
-
-
-
218 500
social contributions
-
-
-
38 129
income
-
-
-
73 686
total
-
-
-
111 815
Employee
64 899
-
218 500
-
social contributions
5 392
-
38 129
-
income
12 246
-
73 686
-
total
17 638
-
111 815
-
Employer
64 899
-
218 500
-
total
-
-
-
-
Corporate
153 601
218 500
-
-
income
19 200
27 312
-
-
total
19 200
27 312
-
-
Dividends
134 401
191 188
-
-
withholding
26 881
38 237
-
-
total
26 881
38 237
-
-
Income
218 500
218 500
218 500
218 500
Total tax
63 719
65 549
111 815
111 815
After tax
154 781
152 951
106 685
106 685
Living cost
47 262
47 262
47 262
47 262
Free-cash
107 519
105 689
59 423
59 423

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
₽81571
₽65256
₽72290
₽77237
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
-
-
-
218 500
regional
-
-
-
2 915
social contributions
-
-
-
41 525
municipal
-
-
-
1 415
national
-
-
-
65 346
total
-
-
-
111 201
Employee
73 736
-
218 500
-
regional
696
-
2 690
-
municipal
390
-
1 313
-
social contributions
24 864
-
54 440
-
national
12 777
-
59 792
-
total
38 727
-
118 235
-
Employer
73 736
-
218 500
-
total
-
-
-
-
Corporate
144 764
218 500
-
-
nationa
34 744
52 440
-
-
municipal
5 646
8 521
-
-
total
40 390
60 961
-
-
Dividends
104 374
157 539
-
-
withholding
27 137
40 959
-
-
total
27 137
40 959
-
-
Income
218 500
218 500
218 500
218 500
Total tax
106 254
101 920
118 235
111 201
After tax
112 246
116 580
100 265
107 299
Living cost
35 009
35 009
35 009
35 009
Free-cash
77 237
81 571
65 256
72 290

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
₽92499
₽77274
₽84272
₽90658
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
-
-
-
218 500
regional
-
-
-
3 592
social contributions
-
-
-
41 525
municipal
-
-
-
1 415
national
-
-
-
65 346
total
-
-
-
111 878
Employee
46 023
-
218 500
-
regional
620
-
3 331
-
municipal
244
-
1 313
-
social contributions
15 519
-
54 440
-
national
7 291
-
59 792
-
total
23 674
-
118 876
-
Employer
46 023
-
218 500
-
total
-
-
-
-
Corporate
172 477
218 500