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
₽ 223000
per

Your estimated
City
free-cash

Andorra , Andorra
₽175759
₽142570
₽136644
₽172973
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
-
-
-
223 000
social contributions
-
-
-
49 060
income
-
-
-
12 356
total
-
-
-
61 416
Employee
26 673
-
193 074
-
social contributions
1 733
-
12 550
-
income
-
-
13 014
-
total
1 733
-
25 564
-
Employer
26 673
-
193 074
-
social contributions
4 135
-
29 926
-
total
4 135
-
29 926
-
Corporate
192 192
223 000
-
-
income
19 219
22 301
-
-
total
19 219
22 301
-
-
Dividends
172 973
200 699
-
-
total
-
-
-
-
Income
223 000
223 000
223 000
223 000
Total tax
25 087
22 301
55 490
61 416
After tax
197 913
200 699
167 510
161 584
Living cost
24 940
24 940
24 940
24 940
Free-cash
172 973
175 759
142 570
136 644

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
₽96271
₽31071
₽87342
₽95862
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
-
-
-
223 000
chamber of commerce
-
-
-
893
unemployment
-
-
-
5 089
health
-
-
-
7 414
pensions
-
-
-
17 931
income
-
-
-
77 862
surtax
-
-
-
-
total
-
-
-
109 189
Employee
36 267
33 064
188 427
-
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
67 015
-
total
9 798
8 427
84 568
-
Employer
36 267
33 064
188 427
-
pensions
4 552
4 150
12 164
-
accident
471
430
1 260
-
unemployment
1 088
992
2 908
-
surtax
-
-
-
-
payroll
1 088
992
5 652
-
chamber of commerce
145
132
754
-
health
1 371
1 250
3 664
-
other
1 722
1 570
8 171
-
total
10 437
9 516
34 573
-
Corporate
176 296
180 420
185 278
-
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.

44 074
45 105
46 319
-
total
44 074
45 105
46 319
-
Dividends
132 222
135 315
-
-
withholding
36 360
37 212
-
-
total
36 360
37 212
-
-
Income
223 000
223 000
223 000
223 000
Total tax
100 669
100 260
165 460
109 189
After tax
122 331
122 740
57 540
113 811
Living cost
26 469
26 469
26 469
26 469
Free-cash
95 862
96 271
31 071
87 342

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
₽93417
₽28264
₽84413
₽92134
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
-
-
-
223 000
chamber of commerce
-
-
-
893
unemployment
-
-
-
5 089
health
-
-
-
7 414
pensions
-
-
-
17 931
income
-
-
-
77 862
surtax
-
-
-
164
total
-
-
-
109 353
Employee
41 463
33 064
188 274
-
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
66 940
-
total
12 228
8 427
84 493
-
Employer
41 463
33 064
188 274
-
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
5 648
-
chamber of commerce
165
132
753
-
health
1 567
1 250
3 664
-
other
1 970
1 570
8 167
-
total
12 096
9 680
34 728
-
Corporate
169 442
180 257
185 125
-
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.

42 361
45 064
46 281
-
total
42 361
45 064
46 281
-
Dividends
127 081
135 193
-
-
withholding
34 947
37 178
-
-
total
34 947
37 178
-
-
Income
223 000
223 000
223 000
223 000
Total tax
101 632
100 349
165 502
109 353
After tax
121 368
122 651
57 498
113 647
Living cost
29 234
29 234
29 234
29 234
Free-cash
92 134
93 417
28 264
84 413

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
₽90096
₽43969
₽66925
₽81865
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
-
-
-
223 000
social contributions
-
-
-
20 685
communal

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

-
-
-
12 139
national
-
-
-
93 000
total
-
-
-
125 824
Employee

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

59 347
-
172 720
-
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
-
8 118
-
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
-
12 955
-
communal

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

3 095
-
9 009
-
national
18 246
-
66 916
-
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
-
1 502
-
total
29 096
-
98 500
-
Employer

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

59 347
-
172 720
-
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
-
2 245
-
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
-
2 522
-
surtax
6 729
-
19 586
-
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
-
10 623
-
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
-
15 304
-
total
17 275
-
50 280
-
Corporate
146 378
223 000
-
-
surtax
586
1 009
-
-
income
29 275
50 499
-
-
total
29 861
51 508
-
-
Dividends
116 517
171 492
-
-
withholding

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

34 652
51 145
-
-
total
34 652
51 145
-
-
Income
223 000
223 000
223 000
223 000
Total tax
110 884
102 653
148 780
125 824
After tax
112 116
120 347
74 220
97 176
Living cost
30 251
30 251
30 251
30 251
Free-cash
81 865
90 096
43 969
66 925

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
₽176402
₽177128
₽167554
₽171349
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
-
-
-
223 000
unemployment
-
-
-
116
health
-
-
-
3 331
pensions

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

-
-
-
4 286
income
-
-
-
33 450
total
-
-
-
41 183
Employee
18 887
-
217 318
-
accident

We are using the highest rate at 1.1%.

208
-
319
-
health
869
-
1 332
-
pensions

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

1 658
-
2 543
-
income
1 889
-
21 732
-
total
4 624
-
25 926
-
Employer
18 887
-
217 318
-
accident

We are using the highest rate at 1.1%.

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

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

2 081
-
3 192
-
total
3 705
-
5 683
-
Corporate
200 407
223 000
-
-
income
20 040
22 300
-
-
total
20 040
22 300
-
-
Dividends
180 367
200 700
-
-
withholding
9 019
10 035
-
-
total
9 019
10 035
-
-
Income
223 000
223 000
223 000
223 000
Total tax
37 388
32 335
31 609
41 183
After tax
185 612
190 665
191 391
181 817
Living cost
14 263
14 263
14 263
14 263
Free-cash
171 349
176 402
177 128
167 554

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
₽179794
₽180520
₽170946
₽175943
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
-
-
-
223 000
unemployment
-
-
-
116
health
-
-
-
3 331
pensions

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

-
-
-
4 286
income
-
-
-
33 450
total
-
-
-
41 183
Employee
14 395
-
217 318
-
accident

We are using the highest rate at 1.1%.

158
-
319
-
health
662
-
1 332
-
pensions

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

1 264
-
2 543
-
income
1 439
-
21 732
-
total
3 523
-
25 926
-
Employer
14 395
-
217 318
-
accident

We are using the highest rate at 1.1%.

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

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

1 587
-
3 192
-
total
2 825
-
5 683
-
Corporate
205 780
223 000
-
-
income
20 578
22 300
-
-
total
20 578
22 300
-
-
Dividends
185 202
200 700
-
-
withholding
9 260
10 035
-
-
total
9 260
10 035
-
-
Income
223 000
223 000
223 000
223 000
Total tax
36 186
32 335
31 609
41 183
After tax
186 814
190 665
191 391
181 817
Living cost
10 871
10 871
10 871
10 871
Free-cash
175 943
179 794
180 520
170 946

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
₽143221
₽127611
₽129363
₽138707
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
-
-
-
223 000
social contributions
-
-
-
13 424
health
-
-
-
5 687
income
-
-
-
55 317
total
-
-
-
74 428
Employee
63 798
63 798
211 938
-
health
494
1 085
3 602
-
social contributions
2 412
5 295
7 142
-
income
6 947
5 906
54 374
-
total
9 853
12 286
65 118
-
Employer
63 798
63 798
211 938
-
social contributions
2 412
5 295
7 142
-
health
537
1 181
3 920
-
total
2 949
6 476
11 062
-
Corporate
190 989
152 727
-
-
income
23 873
19 090
-
-
total
23 873
19 090
-
-
Dividends
167 115
133 636
-
-
withholding
28 409
22 718
-
-
total
28 409
22 718
-
-
Income
223 000
223 000
223 000
223 000
Total tax
65 084
60 570
76 180
74 428
After tax
157 916
162 430
146 820
148 572
Living cost
19 209
19 209
19 209
19 209
Free-cash
138 707
143 221
127 611
129 363

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
₽135520
₽119910
₽121662
₽132079
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
-
-
-
223 000
social contributions
-
-
-
13 424
health
-
-
-
5 687
income
-
-
-
55 317
total
-
-
-
74 428
Employee
63 798
63 798
211 938
-
health
635
1 085
3 602
-
social contributions
3 100
5 295
7 142
-
income
6 699
5 906
54 374
-
total
10 434
12 286
65 118
-
Employer
63 798
63 798
211 938
-
social contributions
3 100
5 295
7 142
-
health
691
1 181
3 920
-
total
3 791
6 476
11 062
-
Corporate
181 864
152 727
-
-
income
22 734
19 090
-
-
total
22 734
19 090
-
-
Dividends
159 131
133 636
-
-
withholding
27 052
22 718
-
-
total
27 052
22 718
-
-
Income
223 000
223 000
223 000
223 000
Total tax
64 011
60 570
76 180
74 428
After tax
158 989
162 430
146 820
148 572
Living cost
26 910
26 910
26 910
26 910
Free-cash
132 079
135 520
119 910
121 662

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
₽134013
₽105481
₽115757
₽127048
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
-
-
-
223 000
social contributions
-
-
-
28 093
health
-
-
-
30 105
solidarity contribution
-
-
-
4 802
income
-
-
-
24 720
total
-
-
-
87 720
Employee
28 710
-
182 521
-
health
3 876
-
24 640
-
social contributions
1 866
-
6 254
-
solidarity contribution
-
-
3 879
-
income
3 445
-
22 744
-
total
9 187
-
57 517
-
Employer
28 710
-
182 521
-
social contributions
7 178
-
24 052
-
health
2 584
-
16 427
-
total
9 762
-
40 479
-
Corporate
184 528
223 000
-
-
income
35 060
42 370
-
-
total
35 060
42 370
-
-
Dividends
149 468
180 630
-
-
withholding
22 420
27 094
-
-
total
22 420
27 094
-
-
Income
223 000
223 000
223 000
223 000
Total tax
76 429
69 464
97 996
87 720
After tax
146 571
153 536
125 004
135 280
Living cost
19 523
19 523
19 523
19 523
Free-cash
127 048
134 013
105 481
115 757

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
₽129479
₽100947
₽111223
₽120895
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
-
-
-
223 000
social contributions
-
-
-
28 093
health
-
-
-
30 105
solidarity contribution
-
-
-
4 802
income
-
-
-
24 720
total
-
-
-
87 720
Employee
35 378
-
182 521
-
health
4 776
-
24 640
-
social contributions
2 300
-
6 254
-
solidarity contribution
-
-
3 879
-
income
4 245
-
22 744
-
total
11 321
-
57 517
-
Employer
35 378
-
182 521
-
social contributions
8 845
-
24 052
-
health
3 184
-
16 427
-
total
12 029
-
40 479
-
Corporate
175 593
223 000
-
-
income
33 363
42 370
-
-
total
33 363
42 370
-
-
Dividends
142 230
180 630
-
-
withholding
21 335
27 094
-
-
total
21 335
27 094
-
-
Income
223 000
223 000
223 000
223 000
Total tax
78 048
69 464
97 996
87 720
After tax
144 952
153 536
125 004
135 280
Living cost
24 057
24 057
24 057
24 057
Free-cash
120 895
129 479
100 947
111 223

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
₽41746
₽41746
₽87038
₽20600
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
-
-
-
223 000
labour market
-
-
-
17 782
municipal
-
-
-
48 723
pensions
-
-
-
721
national
-
-
-
28 671
total
-
-
-
95 897
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
41 746
-
-
-
income
9 184
-
-
-
total
9 184
-
-
-
Dividends
32 562
-
-
-
withholding
11 962
-
-
-
total
11 962
-
-
-
Income
223 000
223 000
223 000
223 000
Total tax
162 335
141 189
141 189
95 897
After tax
60 665
81 811
81 811
127 103
Living cost
40 065
40 065
40 065
40 065
Free-cash
20 600
41 746
41 746
87 038

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
₽158360
₽108494
₽99488
₽153205
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
-
-
-
223 000
health
-
-
-
28 990
pensions
-
-
-
44 600
income
-
-
-
29 882
total
-
-
-
103 472
Employee
23 536
-
166 668
-
pensions
471
-
3 333
-
unemployment
376
-
2 667
-
income
2 650
-
32 133
-
total
3 497
-
38 133
-
Employer
23 536
-
166 668
-
pensions
4 708
-
33 333
-
unemployment
189
-
1 334
-
health
3 059
-
21 666
-
total
7 956
-
56 333
-
Corporate
191 508
223 000
-
-
income
38 302
44 600
-
-
total
38 302
44 600
-
-
Dividends
153 206
178 400
-
-
total
-
-
-
-
Income
223 000
223 000
223 000
223 000
Total tax
49 755
44 600
94 466
103 472
After tax
173 245
178 400
128 534
119 528
Living cost
20 040
20 040
20 040
20 040
Free-cash
153 205
158 360
108 494
99 488

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
₽101710
₽75269
₽100812
₽105672
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

-
-
-
223 000
health
-
-
-
3 088
municipal
-
-
-
39 585
national
-
-
-
47 662
total
-
-
-
90 335
Employee
43 651
-
187 601
-
health
326
-
2 543
-
municipal
7 150
-
30 524
-
pensions
2 946
-
12 663
-
national
721
-
31 935
-
unemployment
655
-
2 814
-
total
11 798
-
80 479
-
Employer
43 651
-
187 601
-
accident
44
-
187
-
unemployment
283
-
1 219
-
health
335
-
1 444
-
pensions
7 573
-
32 549
-
total
8 235
-
35 399
-
Corporate
171 113
223 000
-
-
income
34 222
44 600
-
-
total
34 222
44 600
-
-
Dividends

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

102 668
133 800
-
-
municipal
18 481
24 084
-
-
national
12 739
20 753
-
-
total
31 220
44 837
-
-
Income
223 000
223 000
223 000
223 000
Total tax
85 475
89 437
115 878
90 335
After tax
137 525
133 563
107 122
132 665
Living cost
31 853
31 853
31 853
31 853
Free-cash
105 672
101 710
75 269
100 812

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
₽86820
₽84467
₽93304
₽91429
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
-
-
-
223 000
social contributions
-
-
-
6 355
health
-
-
-
11 829
pensions
-
-
-
32 437
other
-
-
-
6 913
income
-
-
-
46 589
surtax
-
-
-
-
total
-
-
-
104 123
Employee
31 696
-
168 506
-
income
1 634
-
40 258
-
social contributions
904
-
4 802
-
pensions
3 585
-
13 410
-
surtax
-
-
-
-
total
6 123
-
58 470
-
Employer
31 696
-
168 506
-
pensions
5 208
-
22 271
-
social contributions
94
-
505
-
unemployment
1 283
-
6 825
-
health
2 218
-
17 594
-
other
1 094
-
7 295
-
total
9 897
-
54 490
-
Corporate
181 405
223 000
-
-
surtax
-
-
-
-
income
50 794
62 440
-
-
total
50 794
62 440
-
-
Dividends
130 611
160 560
-
-
surtax
-
-
-
-
withholding
16 718
20 551
-
-
social contributions
22 466
27 616
-
-
total
39 184
48 167
-
-
Income
223 000
223 000
223 000
223 000
Total tax
105 998
110 607
112 960
104 123
After tax
117 002
112 393
110 040
118 877
Living cost
25 573
25 573
25 573
25 573
Free-cash
91 429
86 820
84 467
93 304

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
₽84007
₽81654
₽90491
₽88907
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
-
-
-
223 000
social contributions
-
-
-
6 355
health
-
-
-
11 829
pensions
-
-
-
32 437
other
-
-
-
6 913
income
-
-
-
46 589
surtax
-
-
-
-
total
-
-
-
104 123
Employee
35 509
-
168 506
-
income
2 096
-
40 258
-
social contributions
1 012
-
4 802
-
pensions
4 015
-
13 410
-
surtax
-
-
-
-
total
7 123
-
58 470
-
Employer
35 509
-
168 506
-
pensions
5 833
-
22 271
-
social contributions
107
-
505
-
unemployment
1 437
-
6 825
-
health
2 486
-
17 594
-
other
1 225
-
7 295
-
total
11 088
-
54 490
-
Corporate
176 402
223 000
-
-
surtax
-
-
-
-
income
49 392
62 440
-
-
total
49 392
62 440
-
-
Dividends
127 010
160 560
-
-
surtax
-
-
-
-
withholding
16 258
20 551
-
-
social contributions
21 846
27 616
-
-
total
38 104
48 167
-
-
Income
223 000
223 000
223 000
223 000
Total tax
105 707
110 607
112 960
104 123
After tax
117 293
112 393
110 040
118 877
Living cost
28 386
28 386
28 386
28 386
Free-cash
88 907
84 007
81 654
90 491

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
₽72321
₽69968
₽78805
₽78025
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
-
-
-
223 000
social contributions
-
-
-
6 355
health
-
-
-
11 829
pensions
-
-
-
32 437
other
-
-
-
6 913
income
-
-
-
46 589
surtax
-
-
-
-
total
-
-
-
104 123
Employee
51 964
-
168 506
-
income
4 534
-
40 258
-
social contributions
1 480
-
4 802
-
pensions
5 877
-
13 410
-
surtax
-
-
-
-
total
11 891
-
58 470
-
Employer
51 964
-
168 506
-
pensions
8 538
-
22 271
-
social contributions
156
-
505
-
unemployment
2 105
-
6 825
-
health
3 637
-
17 594
-
other
1 793
-
7 295
-
total
16 229
-
54 490
-
Corporate
154 807
223 000
-
-
surtax
-
-
-
-
income
43 346
62 440
-
-
total
43 346
62 440
-
-
Dividends
111 460
160 560
-
-
surtax
-
-
-
-
withholding
14 266
20 551
-
-
social contributions
19 171
27 616
-
-
total
33 437
48 167
-
-
Income
223 000
223 000
223 000
223 000
Total tax
104 903
110 607
112 960
104 123
After tax
118 097
112 393
110 040
118 877
Living cost
40 072
40 072
40 072
40 072
Free-cash
78 025
72 321
69 968
78 805

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
₽205993
₽172543
₽214758
₽204895
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%.

-
-
-
223 000
microenterprise

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

-
-
-
2 385
total
-
-
-
2 385
Employee
7 321
-
223 000
-
income
1 464
-
44 600
-
total
1 464
-
44 600
-
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%.

215 679
223 000
-
-
total
-
-
-
-
Dividends
215 679
223 000
-
-
withholding
10 784
11 150
-
-
total
10 784
11 150
-
-
Income
223 000
223 000
223 000
223 000
Total tax
12 248
11 150
44 600
2 385
After tax
210 752
211 850
178 400
220 615
Living cost
5 857
5 857
5 857
5 857
Free-cash
204 895
205 993
172 543
214 758

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
₽202723
₽169273
₽211488
₽201011
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%.

-
-
-
223 000
microenterprise

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

-
-
-
2 385
total
-
-
-
2 385
Employee
11 409
-
223 000
-
income
2 282
-
44 600
-
total
2 282
-
44 600
-
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%.

211 591
223 000
-
-
total
-
-
-
-
Dividends
211 591
223 000
-
-
withholding
10 580
11 150
-
-
total
10 580
11 150
-
-
Income
223 000
223 000
223 000
223 000
Total tax
12 862
11 150
44 600
2 385
After tax
210 138
211 850
178 400
220 615
Living cost
9 127
9 127
9 127
9 127
Free-cash
201 011
202 723
169 273
211 488

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
₽82610
₽103587
₽77122
₽93463
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.

-
-
-
223 000
health

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

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

-
-
-
5 668
trade
-
-
-
26 465
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.

-
-
-
77 454
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.

-
-
-
4 260
total
-
-
-
113 847
Employee

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

41 281
-
223 000
-
health

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

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

5 668
-
5 668
-
surtax

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

187
-
4 260
-
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
-
77 454
-
total
9 250
-
87 382
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
181 719
223 000
-
-
trade
26 076
32 001
-
-
surtax

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

1 499
1 839
-
-
chamber of commerce
392
453
-
-
income
27 259
33 449
-
-
total
55 226
67 742
-
-
Dividends
126 493
155 257
-
-
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.

1 722
2 118
-
-
withholding
31 308
38 499
-
-
total
33 030
40 617
-
-
Income
223 000
223 000
223 000
223 000
Total tax
97 506
108 359
87 382
113 847
After tax
125 494
114 641
135 618
109 153
Living cost
32 031
32 031
32 031
32 031
Free-cash
93 463
82 610
103 587
77 122

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
₽87216
₽110488
₽81441
₽96395
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.

-
-
-
223 000
health

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

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

-
-
-
5 668
trade
-
-
-
29 047
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.

-
-
-
77 454
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.

-
-
-
4 260
total
-
-
-
116 429
Employee

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

31 733
-
223 000
-
health

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

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

5 668
-
5 668
-
surtax

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

49
-
4 260
-
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
-
77 454
-
total
6 603
-
87 382
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
191 267
223 000
-
-
trade
30 124
35 123
-
-
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.

1 578
1 839
-
-
chamber of commerce
401
447
-
-
income
28 690
33 449
-
-
total
60 793
70 858
-
-
Dividends
130 474
152 142
-
-
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.

1 776
2 075
-
-
withholding
32 303
37 721
-
-
total
34 079
39 796
-
-
Income
223 000
223 000
223 000
223 000
Total tax
101 475
110 654
87 382
116 429
After tax
121 525
112 346
135 618
106 571
Living cost
25 130
25 130
25 130
25 130
Free-cash
96 395
87 216
110 488
81 441

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
₽78609
₽103025
₽72687
₽90264
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.

-
-
-
223 000
health

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

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

-
-
-
5 668
trade
-
-
-
30 338
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.

-
-
-
77 454
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.

-
-
-
4 260
total
-
-
-
117 720
Employee

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

42 074
-
223 000
-
health

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

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

5 668
-
5 668
-
surtax

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

198
-
4 260
-
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
-
77 454
-
total
9 481
-
87 382
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
180 926
223 000
-
-
trade
29 762
36 683
-
-
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.

1 493
1 839
-
-
chamber of commerce
383
442
-
-
income
27 139
33 449
-
-
total
58 777
72 413
-
-
Dividends
122 150
150 586
-
-
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.

1 663
2 053
-
-
withholding
30 222
37 332
-
-
total
31 885
39 385
-
-
Income
223 000
223 000
223 000
223 000
Total tax
100 143
111 798
87 382
117 720
After tax
122 857
111 202
135 618
105 280
Living cost
32 593
32 593
32 593
32 593
Free-cash
90 264
78 609
103 025
72 687

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
₽72048
₽97610
₽65981
₽85498
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.

-
-
-
223 000
health

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

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

-
-
-
5 668
trade
-
-
-
31 629
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.

-
-
-
77 454
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.

-
-
-
4 260
total
-
-
-
119 011
Employee

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

49 862
-
223 000
-
health

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

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

5 668
-
5 668
-
surtax

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

323
-
4 260
-
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
-
77 454
-
total
11 854
-
87 382
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
173 138
223 000
-
-
trade
29 693
38 245
-
-
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.

1 428
1 839
-
-
chamber of commerce
370
439
-
-
income
25 971
33 449
-
-
total
57 462
73 972
-
-
Dividends
115 677
149 027
-
-
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.

1 573
2 031
-
-
withholding
28 605
36 941
-
-
total
30 178
38 972
-
-
Income
223 000
223 000
223 000
223 000
Total tax
99 494
112 944
87 382
119 011
After tax
123 506
110 056
135 618
103 989
Living cost
38 008
38 008
38 008
38 008
Free-cash
85 498
72 048
97 610
65 981

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
₽121632
₽80804
₽85877
₽118994
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
-
-
-
223 000
unemployment
-
-
-
189
health
-
-
-
7 861
pensions
-
-
-
22 146
other
-
-
-
-
income
-
-
-
75 111
surtax
-
-
-
13 181
total
-
-
-
118 488
Employee
27 940
-
199 692
-
health
713
-
2 823
-
pensions
1 864
-
7 386
-
surtax
99
-
12 189
-
other
-
-
-
-
unemployment
1 944
-
7 707
-
income
4 684
-
70 148
-
total
9 304
-
100 253
-
Employer
27 940
-
199 692
-
pensions
3 725
-
14 761
-
unemployment
886
-
3 509
-
health
1 271
-
5 038
-
other
-
-
-
-
total
5 882
-
23 308
-
Corporate
189 177
223 000
-
-
income
49 186
57 979
-
-
total
49 186
57 979
-
-
Dividends
139 991
165 021
-
-
withholding
20 999
24 754
-
-
total
20 999
24 754
-
-
Income
223 000
223 000
223 000
223 000
Total tax
85 371
82 733
123 561
118 488
After tax
137 629
140 267
99 439
104 512
Living cost
18 635
18 635
18 635
18 635
Free-cash
118 994
121 632
80 804
85 877

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
₽121959
₽81131
₽86204
₽119376
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
-
-
-
223 000
unemployment
-
-
-
189
health
-
-
-
7 861
pensions
-
-
-
22 146
other
-
-
-
-
income
-
-
-
75 111
surtax
-
-
-
13 181
total
-
-
-
118 488
Employee
27 437
-
199 692
-
health
701
-
2 823
-
pensions
1 830
-
7 386
-
surtax
90
-
12 189
-
other
-
-
-
-
unemployment
1 910
-
7 707
-
income
4 599
-
70 148
-
total
9 130
-
100 253
-
Employer
27 437
-
199 692
-
pensions
3 657
-
14 761
-
unemployment
869
-
3 509
-
health
1 249
-
5 038
-
other
-
-
-
-
total
5 775
-
23 308
-
Corporate
189 788
223 000
-
-
income
49 345
57 979
-
-
total
49 345
57 979
-
-
Dividends
140 443
165 021
-
-
withholding
21 066
24 754
-
-
total
21 066
24 754
-
-
Income
223 000
223 000
223 000
223 000
Total tax
85 316
82 733
123 561
118 488
After tax
137 684
140 267
99 439
104 512
Living cost
18 308
18 308
18 308
18 308
Free-cash
119 376
121 959
81 131
86 204

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
₽108860
₽113002
₽138210
₽109199
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
-
-
-
223 000
unemployment
-
-
-
3 345
health
-
-
-
15 610
pensions
-
-
-
22 300
income
-
-
-
27 262
total
-
-
-
68 517
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
186 611
-
health
1 644
654
13 063
-
pensions
2 349
935
18 661
-
unemployment
352
140
2 799
-
income
2 872
1 143
22 813
-
total
7 217
2 872
57 336
-
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
186 611
-
pensions
4 581
1 823
36 389
-
total
4 581
1 823
36 389
-
Corporate
194 929
211 828
-
-
income
17 544
19 065
-
-
total
17 544
19 065
-
-
Dividends
177 385
192 763
-
-
withholding
33 703
36 625
-
-
social contributions
34 483
37 482
-
-
total
68 186
74 107
-
-
Income
223 000
223 000
223 000
223 000
Total tax
97 528
97 867
93 725
68 517
After tax
125 472
125 133
129 275
154 483
Living cost
16 273
16 273
16 273
16 273
Free-cash
109 199
108 860
113 002
138 210

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
₽97269
₽83658
₽82461
₽96572
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
-
-
-
223 000
social contributions
-
-
-
2 397
municipal
-
-
-
24 978
pensions
-
-
-
26 760
national
-
-
-
44 521
total
-
-
-
98 656
Employee
64 927
-
192 781
-
municipal
8 020
-
25 841
-
pensions
2 597
-
7 711
-
national
12 427
-
46 412
-
total
23 044
-
79 964
-
Employer
64 927
-
192 781
-
social contributions
698
-
2 072
-
pensions
5 194
-
15 423
-
total
5 892
-
17 495
-
Corporate
147 896
223 000
-
-
income

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

29 579
44 600
-
-
total
29 579
44 600
-
-
Dividends
118 317
178 400
-
-
withholding
26 030
39 248
-
-
total
26 030
39 248
-
-
Income
223 000
223 000
223 000
223 000
Total tax
84 545
83 848
97 459
98 656
After tax
138 455
139 152
125 541
124 344
Living cost
41 883
41 883
41 883
41 883
Free-cash
96 572
97 269
83 658
82 461

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
₽108838
₽61268
₽61268
₽110669
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
-
-
-
223 000
social contributions
-
-
-
38 984
income
-
-
-
75 486
total
-
-
-
114 470
Employee
64 899
-
223 000
-
social contributions
5 392
-
38 984
-
income
12 246
-
75 486
-
total
17 638
-
114 470
-
Employer
64 899
-
223 000
-
total
-
-
-
-
Corporate
158 101
223 000
-
-
income
19 763
27 876
-
-
total
19 763
27 876
-
-
Dividends
138 339
195 124
-
-
withholding
27 668
39 024
-
-
total
27 668
39 024
-
-
Income
223 000
223 000
223 000
223 000
Total tax
65 069
66 900
114 470
114 470
After tax
157 931
156 100
108 530
108 530
Living cost
47 262
47 262
47 262
47 262
Free-cash
110 669
108 838
61 268
61 268

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
₽83971
₽67708
₽74739
₽79638
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
-
-
-
223 000
regional
-
-
-
2 994
social contributions
-
-
-
41 525
municipal
-
-
-
1 452
national
-
-
-
67 281
total
-
-
-
113 252
Employee
73 736
-
223 000
-
regional
696
-
2 768
-
municipal
390
-
1 348
-
social contributions
24 864
-
54 440
-
national
12 777
-
61 727
-
total
38 727
-
120 283
-
Employer
73 736
-
223 000
-
total
-
-
-
-
Corporate
149 264
223 000
-
-
nationa
35 824
53 520
-
-
municipal
5 821
8 697
-
-
total
41 645
62 217
-
-
Dividends
107 620
160 782
-
-
withholding
27 981
41 803
-
-
total
27 981
41 803
-
-
Income
223 000
223 000
223 000
223 000
Total tax
108 353
104 020
120 283
113 252
After tax
114 647
118 980
102 717
109 748
Living cost
35 009
35 009
35 009
35 009
Free-cash
79 638
83 971
67 708
74 739

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
₽94864
₽79713
₽86709
₽93022
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
-
-
-
223 000
regional
-
-
-
3 683
social contributions
-
-
-
41 525
municipal
-
-
-
1 452
national
-
-
-
67 281
total
-
-
-
113 941
Employee
46 023
-
223 000
-
regional
620
-
3 422
-
municipal
244
-
1 348
-
social contributions
15 519
-
54 440
-
national
7 291
-
61 727
-
total
23 674
-
120 937
-
Employer
46 023
-
223 000
-
total
-
-
-
-
Corporate
176 977
223 000