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
₽ 224000
per

Your estimated
City
free-cash

Andorra , Andorra
₽176643
₽143283
₽137332
₽173852
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
-
-
-
224 000
social contributions
-
-
-
49 280
income
-
-
-
12 430
total
-
-
-
61 710
Employee
26 693
-
193 940
-
social contributions
1 735
-
12 607
-
income
-
-
13 092
-
total
1 735
-
25 699
-
Employer
26 693
-
193 940
-
social contributions
4 138
-
30 060
-
total
4 138
-
30 060
-
Corporate
193 169
224 000
-
-
income
19 317
22 399
-
-
total
19 317
22 399
-
-
Dividends
173 852
201 601
-
-
total
-
-
-
-
Income
224 000
224 000
224 000
224 000
Total tax
25 190
22 399
55 759
61 710
After tax
198 810
201 601
168 241
162 290
Living cost
24 958
24 958
24 958
24 958
Free-cash
173 852
176 643
143 283
137 332

Estimated living cost  is ₽24958 per week

₽16138
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1881
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽470
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6470
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

Andorra has a limit of 1000 sole-trade resident permits per year, so while it isn't complicated to obtain one, it may get difficult by the end of the term.

Graz , Austria
₽96795
₽31285
₽87821
₽96386
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
-
-
-
224 000
chamber of commerce
-
-
-
897
unemployment
-
-
-
5 092
health
-
-
-
7 420
pensions
-
-
-
17 945
income
-
-
-
78 336
surtax
-
-
-
-
total
-
-
-
109 690
Employee
36 295
33 089
189 342
-
health
1 404
1 281
3 753
-
pensions
3 717
3 388
9 933
-
other
362
331
971
-
unemployment
1 089
993
2 910
-
income
3 233
2 441
67 453
-
total
9 805
8 434
85 020
-
Employer
36 295
33 089
189 342
-
pensions
4 555
4 153
12 173
-
accident
471
430
1 261
-
unemployment
1 089
993
2 910
-
surtax
-
-
-
-
payroll
1 089
993
5 680
-
chamber of commerce
145
132
758
-
health
1 372
1 251
3 667
-
other
1 724
1 571
8 209
-
total
10 445
9 523
34 658
-
Corporate
177 260
181 388
186 191
-
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.

44 315
45 347
46 548
-
total
44 315
45 347
46 548
-
Dividends
132 945
136 041
-
-
withholding
36 560
37 412
-
-
total
36 560
37 412
-
-
Income
224 000
224 000
224 000
224 000
Total tax
101 125
100 716
166 226
109 690
After tax
122 875
123 284
57 774
114 310
Living cost
26 489
26 489
26 489
26 489
Free-cash
96 386
96 795
31 285
87 821

Estimated living cost  is ₽26489 per week

₽15890
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2705
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽473
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7421
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

As a Third Country National (non-EU/EFTA/Swiss and without a long-term EU resident permit), you can apply for permanent residence when your business creates macroeconomic benefit. This could be an investment starting from €100,000, creating new jobs or securing existing ones, or making a substantial contribution to the region's economy. You can also be considered with a transfer of know-how to Austria or an evident commitment to develop an innovative product or technology.

Vienna , Austria
₽93940
₽28480
₽84890
₽92654
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
-
-
-
224 000
chamber of commerce
-
-
-
897
unemployment
-
-
-
5 092
health
-
-
-
7 420
pensions
-
-
-
17 945
income
-
-
-
78 336
surtax
-
-
-
164
total
-
-
-
109 854
Employee
41 494
33 089
189 191
-
health
1 606
1 281
3 753
-
pensions
4 250
3 388
9 933
-
other
414
331
971
-
unemployment
1 245
993
2 910
-
income
4 724
2 441
67 378
-
total
12 239
8 434
84 945
-
Employer
41 494
33 089
189 191
-
pensions
5 208
4 153
12 173
-
accident
539
430
1 261
-
unemployment
1 245
993
2 910
-
surtax
164
164
164
-
payroll
1 245
993
5 675
-
chamber of commerce
165
132
756
-
health
1 568
1 251
3 667
-
other
1 971
1 571
8 203
-
total
12 105
9 687
34 809
-
Corporate
170 401
181 224
186 040
-
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.

42 601
45 306
46 510
-
total
42 601
45 306
46 510
-
Dividends
127 801
135 918
-
-
withholding
35 145
37 377
-
-
total
35 145
37 377
-
-
Income
224 000
224 000
224 000
224 000
Total tax
102 090
100 804
166 264
109 854
After tax
121 910
123 196
57 736
114 146
Living cost
29 256
29 256
29 256
29 256
Free-cash
92 654
93 940
28 480
84 890

Estimated living cost  is ₽29256 per week

₽19513
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2496
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽481
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6767
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

As a Third Country National (non-EU/EFTA/Swiss and without a long-term EU resident permit), you can apply for permanent residence when your business creates macroeconomic benefit. This could be an investment starting from €100,000, creating new jobs or securing existing ones, or making a substantial contribution to the region's economy. You can also be considered with a transfer of know-how to Austria or an evident commitment to develop an innovative product or technology.

Brussels , Belgium
₽90572
₽44251
₽67340
₽82389
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
-
-
-
224 000
social contributions
-
-
-
20 701
communal

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

-
-
-
12 199
national
-
-
-
93 486
total
-
-
-
126 386
Employee

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

59 392
-
173 496
-
health

Reference earnings are 100% of the insured person's gross earnings for white-collar workers and 108% of the insured person's gross earnings for blue-collar workers.

2 790
-
8 154
-
pensions

Reference earnings are 100% of the insured person's gross earnings for white-collar workers and 108% of the insured person's gross earnings for blue-collar workers.

4 454
-
13 012
-
communal

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

3 098
-
9 049
-
national
18 259
-
67 247
-
unemployment

Reference earnings are 100% of the insured person's gross earnings for white-collar workers and 108% of the insured person's gross earnings for blue-collar workers.

517
-
1 509
-
total
29 118
-
98 971
-
Employer

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

59 392
-
173 496
-
accident

Reference earnings are 100% of the insured person's gross earnings for white-collar workers and 108% of the insured person's gross earnings for blue-collar workers.

772
-
2 255
-
unemployment

Reference earnings are 100% of the insured person's gross earnings for white-collar workers and 108% of the insured person's gross earnings for blue-collar workers.

867
-
2 534
-
surtax
6 734
-
19 673
-
health

Reference earnings are 100% of the insured person's gross earnings for white-collar workers and 108% of the insured person's gross earnings for blue-collar workers.

3 652
-
10 670
-
pensions

Reference earnings are 100% of the insured person's gross earnings for white-collar workers and 108% of the insured person's gross earnings for blue-collar workers.

5 263
-
15 372
-
total
17 288
-
50 504
-
Corporate
147 320
224 000
-
-
surtax
589
1 016
-
-
income
29 465
50 780
-
-
total
30 054
51 796
-
-
Dividends
117 267
172 204
-
-
withholding

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

34 877
51 358
-
-
total
34 877
51 358
-
-
Income
224 000
224 000
224 000
224 000
Total tax
111 337
103 154
149 475
126 386
After tax
112 663
120 846
74 525
97 614
Living cost
30 274
30 274
30 274
30 274
Free-cash
82 389
90 572
44 251
67 340

Estimated living cost  is ₽30274 per week

₽19500
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2647
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽474
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7653
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Sofia , Bulgaria
₽177242
₽178002
₽168381
₽172182
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
-
-
-
224 000
unemployment
-
-
-
116
health
-
-
-
3 334
pensions

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

-
-
-
4 291
income
-
-
-
33 600
total
-
-
-
41 341
Employee
18 907
-
218 312
-
accident

We are using the highest rate at 1.1%.

208
-
319
-
health
870
-
1 334
-
pensions

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

1 660
-
2 546
-
income
1 891
-
21 832
-
total
4 629
-
26 031
-
Employer
18 907
-
218 312
-
accident

We are using the highest rate at 1.1%.

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

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

2 083
-
3 195
-
total
3 710
-
5 689
-
Corporate
201 384
224 000
-
-
income
20 139
22 400
-
-
total
20 139
22 400
-
-
Dividends
181 245
201 600
-
-
withholding
9 062
10 080
-
-
total
9 062
10 080
-
-
Income
224 000
224 000
224 000
224 000
Total tax
37 540
32 480
31 720
41 341
After tax
186 460
191 520
192 280
182 659
Living cost
14 278
14 278
14 278
14 278
Free-cash
172 182
177 242
178 002
168 381

Estimated living cost  is ₽14278 per week

₽9444
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽817
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽341
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3677
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Varna , Bulgaria
₽180637
₽181397
₽171776
₽176781
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
-
-
-
224 000
unemployment
-
-
-
116
health
-
-
-
3 334
pensions

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

-
-
-
4 291
income
-
-
-
33 600
total
-
-
-
41 341
Employee
14 410
-
218 312
-
accident

We are using the highest rate at 1.1%.

159
-
319
-
health
663
-
1 334
-
pensions

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

1 265
-
2 546
-
income
1 441
-
21 832
-
total
3 528
-
26 031
-
Employer
14 410
-
218 312
-
accident

We are using the highest rate at 1.1%.

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

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

1 588
-
3 195
-
total
2 828
-
5 689
-
Corporate
206 762
224 000
-
-
income
20 676
22 400
-
-
total
20 676
22 400
-
-
Dividends
186 086
201 600
-
-
withholding
9 304
10 080
-
-
total
9 304
10 080
-
-
Income
224 000
224 000
224 000
224 000
Total tax
36 336
32 480
31 720
41 341
After tax
187 664
191 520
192 280
182 659
Living cost
10 883
10 883
10 883
10 883
Free-cash
176 781
180 637
181 397
171 776

Estimated living cost  is ₽10883 per week

₽6353
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽777
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽288
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3464
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Larnaca , Cyprus
₽143932
₽128229
₽129986
₽139414
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
-
-
-
224 000
social contributions
-
-
-
13 434
health
-
-
-
5 712
income
-
-
-
55 644
total
-
-
-
74 790
Employee
63 846
63 846
212 914
-
health
495
1 086
3 619
-
social contributions
2 414
5 299
7 147
-
income
6 952
5 910
54 695
-
total
9 861
12 295
65 461
-
Employer
63 846
63 846
212 914
-
social contributions
2 414
5 299
7 147
-
health
537
1 182
3 939
-
total
2 951
6 481
11 086
-
Corporate
191 965
153 674
-
-
income
23 995
19 209
-
-
total
23 995
19 209
-
-
Dividends
167 969
134 465
-
-
withholding
28 555
22 859
-
-
total
28 555
22 859
-
-
Income
224 000
224 000
224 000
224 000
Total tax
65 362
60 844
76 547
74 790
After tax
158 638
163 156
147 453
149 210
Living cost
19 224
19 224
19 224
19 224
Free-cash
139 414
143 932
128 229
129 986

Estimated living cost  is ₽19224 per week

₽11521
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1886
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽425
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5392
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Limassol , Cyprus
₽136225
₽120522
₽122279
₽132783
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
-
-
-
224 000
social contributions
-
-
-
13 434
health
-
-
-
5 712
income
-
-
-
55 644
total
-
-
-
74 790
Employee
63 846
63 846
212 914
-
health
635
1 086
3 619
-
social contributions
3 102
5 299
7 147
-
income
6 704
5 910
54 695
-
total
10 441
12 295
65 461
-
Employer
63 846
63 846
212 914
-
social contributions
3 102
5 299
7 147
-
health
692
1 182
3 939
-
total
3 794
6 481
11 086
-
Corporate
182 833
153 674
-
-
income
22 855
19 209
-
-
total
22 855
19 209
-
-
Dividends
159 979
134 465
-
-
withholding
27 196
22 859
-
-
total
27 196
22 859
-
-
Income
224 000
224 000
224 000
224 000
Total tax
64 286
60 844
76 547
74 790
After tax
159 714
163 156
147 453
149 210
Living cost
26 931
26 931
26 931
26 931
Free-cash
132 783
136 225
120 522
122 279

Estimated living cost  is ₽26931 per week

₽18410
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2103
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽452
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5965
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Brno , Czech Republic
₽134712
₽106118
₽116451
₽127752
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
-
-
-
224 000
social contributions
-
-
-
28 078
health
-
-
-
30 240
solidarity contribution
-
-
-
4 867
income
-
-
-
24 852
total
-
-
-
88 037
Employee
28 695
-
183 450
-
health
3 874
-
24 766
-
social contributions
1 865
-
6 250
-
solidarity contribution
-
-
3 939
-
income
3 443
-
22 865
-
total
9 182
-
57 820
-
Employer
28 695
-
183 450
-
social contributions
7 174
-
24 039
-
health
2 582
-
16 511
-
total
9 756
-
40 550
-
Corporate
185 549
224 000
-
-
income
35 254
42 560
-
-
total
35 254
42 560
-
-
Dividends
150 295
181 440
-
-
withholding
22 544
27 216
-
-
total
22 544
27 216
-
-
Income
224 000
224 000
224 000
224 000
Total tax
76 736
69 776
98 370
88 037
After tax
147 264
154 224
125 630
135 963
Living cost
19 512
19 512
19 512
19 512
Free-cash
127 752
134 712
106 118
116 451

Estimated living cost  is ₽19512 per week

₽13554
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1388
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽384
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4187
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Prague , Czech Republic
₽130180
₽101586
₽111919
₽121602
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
-
-
-
224 000
social contributions
-
-
-
28 078
health
-
-
-
30 240
solidarity contribution
-
-
-
4 867
income
-
-
-
24 852
total
-
-
-
88 037
Employee
35 359
-
183 450
-
health
4 774
-
24 766
-
social contributions
2 298
-
6 250
-
solidarity contribution
-
-
3 939
-
income
4 243
-
22 865
-
total
11 315
-
57 820
-
Employer
35 359
-
183 450
-
social contributions
8 840
-
24 039
-
health
3 182
-
16 511
-
total
12 022
-
40 550
-
Corporate
176 618
224 000
-
-
income
33 558
42 560
-
-
total
33 558
42 560
-
-
Dividends
143 061
181 440
-
-
withholding
21 459
27 216
-
-
total
21 459
27 216
-
-
Income
224 000
224 000
224 000
224 000
Total tax
78 354
69 776
98 370
88 037
After tax
145 646
154 224
125 630
135 963
Living cost
24 044
24 044
24 044
24 044
Free-cash
121 602
130 180
101 586
111 919

Estimated living cost  is ₽24044 per week

₽17881
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1332
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽416
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4415
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Copenhagen , Denmark
₽42570
₽42570
₽87539
₽20974
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
-
-
-
224 000
labour market
-
-
-
17 862
municipal
-
-
-
48 956
pensions
-
-
-
722
national
-
-
-
28 817
total
-
-
-
96 357
Employee
169 268
169 268
169 268
-
municipal
36 045
36 045
36 045
-
pensions
241
241
241
-
national
20 679
20 679
20 679
-
labour market
13 522
13 522
13 522
-
total
70 487
70 487
70 487
-
Employer
169 268
169 268
169 268
-
labour market
13 541
13 541
13 541
-
national
20 715
20 715
20 715
-
municipal
36 102
36 102
36 102
-
pensions
481
481
481
-
total
70 839
70 839
70 839
-
Corporate
42 570
-
-
-
income
9 365
-
-
-
total
9 365
-
-
-
Dividends
33 205
-
-
-
withholding
12 231
-
-
-
total
12 231
-
-
-
Income
224 000
224 000
224 000
224 000
Total tax
162 922
141 326
141 326
96 357
After tax
61 078
82 674
82 674
127 643
Living cost
40 104
40 104
40 104
40 104
Free-cash
20 974
42 570
42 570
87 539

Estimated living cost  is ₽40104 per week

₽27447
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3548
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽617
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8492
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Tallinn , Estonia
₽159145
₽109056
₽100010
₽153988
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
-
-
-
224 000
health
-
-
-
29 119
pensions
-
-
-
44 800
income
-
-
-
30 016
total
-
-
-
103 935
Employee
23 554
-
167 414
-
pensions
471
-
3 348
-
unemployment
377
-
2 679
-
income
2 652
-
32 277
-
total
3 500
-
38 304
-
Employer
23 554
-
167 414
-
pensions
4 711
-
33 482
-
unemployment
189
-
1 339
-
health
3 061
-
21 764
-
total
7 961
-
56 585
-
Corporate
192 484
224 000
-
-
income
38 496
44 800
-
-
total
38 496
44 800
-
-
Dividends
153 988
179 200
-
-
total
-
-
-
-
Income
224 000
224 000
224 000
224 000
Total tax
49 957
44 800
94 889
103 935
After tax
174 043
179 200
129 111
120 065
Living cost
20 055
20 055
20 055
20 055
Free-cash
153 988
159 145
109 056
100 010

Estimated living cost  is ₽20055 per week

₽13755
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1194
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽403
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4702
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Helsinki , Finland
₽102208
₽75646
₽101305
₽106220
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

-
-
-
224 000
health
-
-
-
3 102
municipal
-
-
-
39 761
national
-
-
-
47 955
total
-
-
-
90 818
Employee
43 684
-
188 441
-
health
326
-
2 556
-
municipal
7 155
-
30 660
-
pensions
2 948
-
12 720
-
national
722
-
32 155
-
unemployment
655
-
2 827
-
total
11 806
-
80 918
-
Employer
43 684
-
188 441
-
accident
44
-
189
-
unemployment
284
-
1 224
-
health
336
-
1 451
-
pensions
7 579
-
32 695
-
total
8 243
-
35 559
-
Corporate
172 074
224 000
-
-
income
34 415
44 800
-
-
total
34 415
44 800
-
-
Dividends

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

103 244
134 400
-
-
municipal
18 585
24 192
-
-
national
12 854
20 923
-
-
total
31 439
45 115
-
-
Income
224 000
224 000
224 000
224 000
Total tax
85 903
89 915
116 477
90 818
After tax
138 097
134 085
107 523
133 182
Living cost
31 877
31 877
31 877
31 877
Free-cash
106 220
102 208
75 646
101 305

Estimated living cost  is ₽31877 per week

₽20822
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3066
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽507
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7483
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

Finland permits registration as a sole-trader only for EU nationals or long-term EU resident permit holders. Other nationals should set up a company and hire themselves as an employee.

Marseille , France
₽87302
₽84833
₽93759
₽91916
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
-
-
-
224 000
social contributions
-
-
-
6 381
health
-
-
-
11 898
pensions
-
-
-
32 531
other
-
-
-
6 944
income
-
-
-
46 894
surtax
-
-
-
-
total
-
-
-
104 648
Employee
31 720
-
169 234
-
income
1 636
-
40 504
-
social contributions
904
-
4 823
-
pensions
3 588
-
13 481
-
surtax
-
-
-
-
total
6 128
-
58 808
-
Employer
31 720
-
169 234
-
pensions
5 212
-
22 387
-
social contributions
95
-
507
-
unemployment
1 284
-
6 854
-
health
2 220
-
17 686
-
other
1 095
-
7 332
-
total
9 906
-
54 766
-
Corporate
182 374
224 000
-
-
surtax
-
-
-
-
income
51 065
62 720
-
-
total
51 065
62 720
-
-
Dividends
131 309
161 280
-
-
surtax
-
-
-
-
withholding
16 807
20 644
-
-
social contributions
22 585
27 741
-
-
total
39 392
48 385
-
-
Income
224 000
224 000
224 000
224 000
Total tax
106 491
111 105
113 574
104 648
After tax
117 509
112 895
110 426
119 352
Living cost
25 593
25 593
25 593
25 593
Free-cash
91 916
87 302
84 833
93 759

Estimated living cost  is ₽25593 per week

₽14843
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2600
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽485
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7666
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Nice , France
₽84488
₽82019
₽90945
₽89392
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
-
-
-
224 000
social contributions
-
-
-
6 381
health
-
-
-
11 898
pensions
-
-
-
32 531
other
-
-
-
6 944
income
-
-
-
46 894
surtax
-
-
-
-
total
-
-
-
104 648
Employee
35 535
-
169 234
-
income
2 097
-
40 504
-
social contributions
1 013
-
4 823
-
pensions
4 018
-
13 481
-
surtax
-
-
-
-
total
7 128
-
58 808
-
Employer
35 535
-
169 234
-
pensions
5 838
-
22 387
-
social contributions
107
-
507
-
unemployment
1 439
-
6 854
-
health
2 488
-
17 686
-
other
1 226
-
7 332
-
total
11 098
-
54 766
-
Corporate
177 367
224 000
-
-
surtax
-
-
-
-
income
49 663
62 720
-
-
total
49 663
62 720
-
-
Dividends
127 705
161 280
-
-
surtax
-
-
-
-
withholding
16 346
20 644
-
-
social contributions
21 966
27 741
-
-
total
38 312
48 385
-
-
Income
224 000
224 000
224 000
224 000
Total tax
106 201
111 105
113 574
104 648
After tax
117 799
112 895
110 426
119 352
Living cost
28 407
28 407
28 407
28 407
Free-cash
89 392
84 488
82 019
90 945

Estimated living cost  is ₽28407 per week

₽17912
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2310
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽484
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7703
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Paris , France
₽72793
₽70324
₽79250
₽78501
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
-
-
-
224 000
social contributions
-
-
-
6 381
health
-
-
-
11 898
pensions
-
-
-
32 531
other
-
-
-
6 944
income
-
-
-
46 894
surtax
-
-
-
-
total
-
-
-
104 648
Employee
52 003
-
169 234
-
income
4 537
-
40 504
-
social contributions
1 481
-
4 823
-
pensions
5 882
-
13 481
-
surtax
-
-
-
-
total
11 900
-
58 808
-
Employer
52 003
-
169 234
-
pensions
8 545
-
22 387
-
social contributions
156
-
507
-
unemployment
2 107
-
6 854
-
health
3 640
-
17 686
-
other
1 795
-
7 332
-
total
16 243
-
54 766
-
Corporate
155 755
224 000
-
-
surtax
-
-
-
-
income
43 611
62 720
-
-
total
43 611
62 720
-
-
Dividends
112 145
161 280
-
-
surtax
-
-
-
-
withholding
14 354
20 644
-
-
social contributions
19 289
27 741
-
-
total
33 643
48 385
-
-
Income
224 000
224 000
224 000
224 000
Total tax
105 397
111 105
113 574
104 648
After tax
118 603
112 895
110 426
119 352
Living cost
40 102
40 102
40 102
40 102
Free-cash
78 501
72 793
70 324
79 250

Estimated living cost  is ₽40102 per week

₽27140
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3280
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽550
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9131
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Batumi , Georgia
₽206935
₽173335
₽215725
₽205835
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%.

-
-
-
224 000
microenterprise

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

-
-
-
2 410
total
-
-
-
2 410
Employee
7 330
-
224 000
-
income
1 466
-
44 800
-
total
1 466
-
44 800
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

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

216 670
224 000
-
-
total
-
-
-
-
Dividends
216 670
224 000
-
-
withholding
10 834
11 200
-
-
total
10 834
11 200
-
-
Income
224 000
224 000
224 000
224 000
Total tax
12 300
11 200
44 800
2 410
After tax
211 700
212 800
179 200
221 590
Living cost
5 865
5 865
5 865
5 865
Free-cash
205 835
206 935
173 335
215 725

Estimated living cost  is ₽5865 per week

₽3634
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽487
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽161
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽1581
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

Social security system in Georgia is financed from the government taxes which are part of our internal model. Separate pension and medical insurance contributions are not compulsory. It is advisable to purchase health insurance privately as in an event of medical emergency the treatment is likely to get costly.

Tbilisi , Georgia
₽203661
₽170061
₽212451
₽201947
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%.

-
-
-
224 000
microenterprise

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

-
-
-
2 410
total
-
-
-
2 410
Employee
11 424
-
224 000
-
income
2 285
-
44 800
-
total
2 285
-
44 800
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

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

212 576
224 000
-
-
total
-
-
-
-
Dividends
212 576
224 000
-
-
withholding
10 629
11 200
-
-
total
10 629
11 200
-
-
Income
224 000
224 000
224 000
224 000
Total tax
12 914
11 200
44 800
2 410
After tax
211 086
212 800
179 200
221 590
Living cost
9 139
9 139
9 139
9 139
Free-cash
201 947
203 661
170 061
212 451

Estimated living cost  is ₽9139 per week

₽6184
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽384
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽306
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽2264
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

Social security system in Georgia is financed from the government taxes which are part of our internal model. Separate pension and medical insurance contributions are not compulsory. It is advisable to purchase health insurance privately as in an event of medical emergency the treatment is likely to get costly.

Berlin , Germany
₽83096
₽104127
₽77522
₽93956
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.

-
-
-
224 000
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.

-
-
-
5 672
trade
-
-
-
26 605
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.

-
-
-
77 862
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.

-
-
-
4 283
total
-
-
-
114 422
Employee

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

41 312
-
224 000
-
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.

5 672
-
5 672
-
surtax

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

188
-
4 283
-
income

Personal income is calculated on a progressive scale(from 14% to 42%), and is fixed at 45%. The tax percentage is unique and will depend on your income.

3 397
-
77 862
-
total
9 257
-
87 817
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
182 688
224 000
-
-
trade
26 216
32 145
-
-
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.

1 508
1 848
-
-
chamber of commerce
394
454
-
-
income
27 404
33 601
-
-
total
55 522
68 048
-
-
Dividends
127 167
155 953
-
-
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.

1 732
2 127
-
-
withholding
31 477
38 673
-
-
total
33 209
40 800
-
-
Income
224 000
224 000
224 000
224 000
Total tax
97 988
108 848
87 817
114 422
After tax
126 012
115 152
136 183
109 578
Living cost
32 056
32 056
32 056
32 056
Free-cash
93 956
83 096
104 127
77 522

Estimated living cost  is ₽32056 per week

₽22113
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3449
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽465
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6028
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

Nationals of Europe, Australia, Canada, Israel, Japan, the Republic of Korea, New Zealand and the USA do not require an entry type D visa (not to confuse with a Schengen visa or a visa-free entry). For other nationals, waiting time is around 6-9 months which includes document preparation and processing.

Dresden , Germany
₽87699
₽111034
₽81834
₽96886
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.

-
-
-
224 000
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.

-
-
-
5 672
trade
-
-
-
29 200
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.

-
-
-
77 862
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.

-
-
-
4 283
total
-
-
-
117 017
Employee

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

31 757
-
224 000
-
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.

5 672
-
5 672
-
surtax

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

49
-
4 283
-
income

Personal income is calculated on a progressive scale(from 14% to 42%), and is fixed at 45%. The tax percentage is unique and will depend on your income.

887
-
77 862
-
total
6 608
-
87 817
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
192 243
224 000
-
-
trade
30 278
35 280
-
-
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.

1 587
1 848
-
-
chamber of commerce
402
447
-
-
income
28 836
33 601
-
-
total
61 103
71 176
-
-
Dividends
131 141
152 823
-
-
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.

1 785
2 085
-
-
withholding
32 469
37 891
-
-
total
34 254
39 976
-
-
Income
224 000
224 000
224 000
224 000
Total tax
101 965
111 152
87 817
117 017
After tax
122 035
112 848
136 183
106 983
Living cost
25 149
25 149
25 149
25 149
Free-cash
96 886
87 699
111 034
81 834

Estimated living cost  is ₽25149 per week

₽15819
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2932
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽470
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5928
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

Nationals of Europe, Australia, Canada, Israel, Japan, the Republic of Korea, New Zealand and the USA do not require an entry type D visa (not to confuse with a Schengen visa or a visa-free entry). For other nationals, waiting time is around 6-9 months which includes document preparation and processing.

Hamburg , Germany
₽79079
₽103565
₽73068
₽90746
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.

-
-
-
224 000
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.

-
-
-
5 672
trade
-
-
-
30 498
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.

-
-
-
77 862
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.

-
-
-
4 283
total
-
-
-
118 315
Employee

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

42 106
-
224 000
-
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.

5 672
-
5 672
-
surtax

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

199
-
4 283
-
income

Personal income is calculated on a progressive scale(from 14% to 42%), and is fixed at 45%. The tax percentage is unique and will depend on your income.

3 618
-
77 862
-
total
9 489
-
87 817
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
181 894
224 000
-
-
trade
29 921
36 848
-
-
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.

1 500
1 848
-
-
chamber of commerce
384
444
-
-
income
27 284
33 601
-
-
total
59 089
72 741
-
-
Dividends
122 804
151 259
-
-
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.

1 672
2 063
-
-
withholding
30 386
37 499
-
-
total
32 058
39 562
-
-
Income
224 000
224 000
224 000
224 000
Total tax
100 636
112 303
87 817
118 315
After tax
123 364
111 697
136 183
105 685
Living cost
32 618
32 618
32 618
32 618
Free-cash
90 746
79 079
103 565
73 068

Estimated living cost  is ₽32618 per week

₽21815
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3440
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽487
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6876
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

Nationals of Europe, Australia, Canada, Israel, Japan, the Republic of Korea, New Zealand and the USA do not require an entry type D visa (not to confuse with a Schengen visa or a visa-free entry). For other nationals, waiting time is around 6-9 months which includes document preparation and processing.

Munich , Germany
₽72510
₽98147
₽66352
₽85974
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.

-
-
-
224 000
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.

-
-
-
5 672
trade
-
-
-
31 795
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.

-
-
-
77 862
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.

-
-
-
4 283
total
-
-
-
119 612
Employee

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

49 899
-
224 000
-
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.

5 672
-
5 672
-
surtax

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

323
-
4 283
-
income

Personal income is calculated on a progressive scale(from 14% to 42%), and is fixed at 45%. The tax percentage is unique and will depend on your income.

5 868
-
77 862
-
total
11 863
-
87 817
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
174 101
224 000
-
-
trade
29 858
38 416
-
-
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.

1 437
1 848
-
-
chamber of commerce
372
441
-
-
income
26 115
33 601
-
-
total
57 782
74 306
-
-
Dividends
116 319
149 694
-
-
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.

1 582
2 040
-
-
withholding
28 763
37 108
-
-
total
30 345
39 148
-
-
Income
224 000
224 000
224 000
224 000
Total tax
99 990
113 454
87 817
119 612
After tax
124 010
110 546
136 183
104 388
Living cost
38 036
38 036
38 036
38 036
Free-cash
85 974
72 510
98 147
66 352

Estimated living cost  is ₽38036 per week

₽27780
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3043
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽495
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6720
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

Nationals of Europe, Australia, Canada, Israel, Japan, the Republic of Korea, New Zealand and the USA do not require an entry type D visa (not to confuse with a Schengen visa or a visa-free entry). For other nationals, waiting time is around 6-9 months which includes document preparation and processing.

Athens , Greece
₽122246
₽81248
₽86324
₽119605
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
-
-
-
224 000
unemployment
-
-
-
189
health
-
-
-
7 867
pensions
-
-
-
22 163
other
-
-
-
-
income
-
-
-
75 541
surtax
-
-
-
13 267
total
-
-
-
119 027
Employee
27 961
-
200 674
-
health
714
-
2 825
-
pensions
1 866
-
7 391
-
surtax
99
-
12 273
-
other
-
-
-
-
unemployment
1 946
-
7 713
-
income
4 688
-
70 575
-
total
9 313
-
100 777
-
Employer
27 961
-
200 674
-
pensions
3 728
-
14 772
-
unemployment
887
-
3 512
-
health
1 272
-
5 042
-
other
-
-
-
-
total
5 887
-
23 326
-
Corporate
190 152
224 000
-
-
income
49 439
58 241
-
-
total
49 439
58 241
-
-
Dividends
140 713
165 759
-
-
withholding
21 107
24 864
-
-
total
21 107
24 864
-
-
Income
224 000
224 000
224 000
224 000
Total tax
85 746
83 105
124 103
119 027
After tax
138 254
140 895
99 897
104 973
Living cost
18 649
18 649
18 649
18 649
Free-cash
119 605
122 246
81 248
86 324

Estimated living cost  is ₽18649 per week

₽11260
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1621
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽433
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5337
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Thessaloniki , Greece
₽122573
₽81575
₽86651
₽119991
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
-
-
-
224 000
unemployment
-
-
-
189
health
-
-
-
7 867
pensions
-
-
-
22 163
other
-
-
-
-
income
-
-
-
75 541
surtax
-
-
-
13 267
total
-
-
-
119 027
Employee
27 457
-
200 674
-
health
701
-
2 825
-
pensions
1 831
-
7 391
-
surtax
90
-
12 273
-
other
-
-
-
-
unemployment
1 911
-
7 713
-
income
4 602
-
70 575
-
total
9 135
-
100 777
-
Employer
27 457
-
200 674
-
pensions
3 660
-
14 772
-
unemployment
870
-
3 512
-
health
1 249
-
5 042
-
other
-
-
-
-
total
5 779
-
23 326
-
Corporate
190 763
224 000
-
-
income
49 598
58 241
-
-
total
49 598
58 241
-
-
Dividends
141 165
165 759
-
-
withholding
21 175
24 864
-
-
total
21 175
24 864
-
-
Income
224 000
224 000
224 000
224 000
Total tax
85 687
83 105
124 103
119 027
After tax
138 313
140 895
99 897
104 973
Living cost
18 322
18 322
18 322
18 322
Free-cash
119 991
122 573
81 575
86 651

Estimated living cost  is ₽18322 per week

₽11203
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1691
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽422
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5006
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Budapest , Hungary
₽109342
₽113503
₽138824
₽109683
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
-
-
-
224 000
unemployment
-
-
-
3 360
health
-
-
-
15 680
pensions
-
-
-
22 400
income
-
-
-
27 384
total
-
-
-
68 824
Employee

As of 2018, the minimum salary of a managing director was set at 180,500 HUF per month.

The minimum wage is 138,000 HUF per month.

23 604
9 394
187 448
-
health
1 652
658
13 121
-
pensions
2 360
939
18 745
-
unemployment
354
141
2 812
-
income
2 886
1 148
22 915
-
total
7 252
2 886
57 593
-
Employer

As of 2018, the minimum salary of a managing director was set at 180,500 HUF per month.

The minimum wage is 138,000 HUF per month.

23 604
9 394
187 448
-
pensions
4 603
1 832
36 552
-
total
4 603
1 832
36 552
-
Corporate
195 793
212 774
-
-
income
17 621
19 150
-
-
total
17 621
19 150
-
-
Dividends
178 171
193 624
-
-
withholding
33 853
36 789
-
-
social contributions
34 636
37 649
-
-
total
68 489
74 438
-
-
Income
224 000
224 000
224 000
224 000
Total tax
97 965
98 306
94 145
68 824
After tax
126 035
125 694
129 855
155 176
Living cost
16 352
16 352
16 352
16 352
Free-cash
109 683
109 342
113 503
138 824

Estimated living cost  is ₽16352 per week

₽11159
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1338
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽327
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3529
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Reykjavik , Iceland
₽97797
₽84093
₽82892
₽97098
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
-
-
-
224 000
social contributions
-
-
-
2 408
municipal
-
-
-
25 092
pensions
-
-
-
26 880
national
-
-
-
44 749
total
-
-
-
99 129
Employee
65 075
-
193 646
-
municipal
8 038
-
25 960
-
pensions
2 603
-
7 746
-
national
12 455
-
46 648
-
total
23 096
-
80 354
-
Employer
65 075
-
193 646
-
social contributions
700
-
2 082
-
pensions
5 206
-
15 492
-
total
5 906
-
17 574
-
Corporate
148 725
224 000
-
-
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%.

29 745
44 800
-
-
total
29 745
44 800
-
-
Dividends
118 980
179 200
-
-
withholding
26 176
39 424
-
-
total
26 176
39 424
-
-
Income
224 000
224 000
224 000
224 000
Total tax
84 923
84 224
97 928
99 129
After tax
139 077
139 776
126 072
124 871
Living cost
41 979
41 979
41 979
41 979
Free-cash
97 098
97 797
84 093
82 892

Estimated living cost  is ₽41979 per week

₽28532
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3902
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽628
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8916
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

It is very difficult to get a residence permit on a basis of self-employment for a Third Country National (non-EU/EFTA/Swiss and without a long-term EU resident permit). EU/EFTA nationals and long-term EU resident permit holders can register self-employed and apply for a permanent residence.

Dublin , Ireland
₽109502
₽61653
₽61653
₽111337
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
-
-
-
224 000
social contributions
-
-
-
39 173
income
-
-
-
75 877
total
-
-
-
115 050
Employee
64 948
-
224 000
-
social contributions
5 396
-
39 173
-
income
12 255
-
75 877
-
total
17 651
-
115 050
-
Employer
64 948
-
224 000
-
total
-
-
-
-
Corporate
159 052
224 000
-
-
income
19 881
28 001
-
-
total
19 881
28 001
-
-
Dividends
139 171
195 999
-
-
withholding
27 834
39 200
-
-
total
27 834
39 200
-
-
Income
224 000
224 000
224 000
224 000
Total tax
65 366
67 201
115 050
115 050
After tax
158 634
156 799
108 950
108 950
Living cost
47 297
47 297
47 297
47 297
Free-cash
111 337
109 502
61 653
61 653

Estimated living cost  is ₽47297 per week

₽35983
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3854
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽452
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7008
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

To obtain permanent residence for non EEA/Swiss nationals, it is required to invest a huge amount - at least €1 million aggregate investment into a new or an existing Irish business, for a minimum of three years.

Milan , Italy
₽84479
₽68210
₽75249
₽80141
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
-
-
-
224 000
regional
-
-
-
3 010
social contributions
-
-
-
41 556
municipal
-
-
-
1 459
national
-
-
-
67 690
total
-
-
-
113 715
Employee
73 792
-
224 000
-
regional
696
-
2 785
-
municipal
391
-
1 357
-
social contributions
24 883
-
54 481
-
national
12 786
-
62 131
-
total
38 756
-
120 754
-
Employer
73 792
-
224 000
-
total
-
-
-
-
Corporate
150 208
224 000
-
-
nationa
36 051
53 759
-
-
municipal
5 858
8 735
-
-
total
41 909
62 494
-
-
Dividends
108 299
161 505
-
-
withholding
28 158
41 991
-
-
total
28 158
41 991
-
-
Income
224 000
224 000
224 000
224 000
Total tax
108 823
104 485
120 754
113 715
After tax
115 177
119 515
103 246
110 285
Living cost
35 036
35 036
35 036
35 036
Free-cash
80 141
84 479
68 210
75 249

Estimated living cost  is ₽35036 per week

₽24422
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2297
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽537
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7777
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Naples , Italy
₽95372
₽80223
₽87225
₽93530
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
-
-
-
224 000
regional
-
-
-
3 704
social contributions
-
-
-
41 556
municipal
-
-
-
1 459
national
-
-
-
67 690
total
-
-
-
114 409
Employee
46 058
-
224 000
-
regional
620
-
3 442
-
municipal
244
-
1 357
-
social contributions
15 531
-
54 481
-
national
7 297
-
62 131
-
total
23 692
-
121 411
-
Employer
46 058
-
224 000
-
total
-
-
-
-
Corporate
177 942
224 000