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
₽ 227000
per

Your estimated
City
free-cash

Andorra , Andorra
₽179359
₽145485
₽139452
₽176573
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
-
-
-
227 000
social contributions
-
-
-
49 940
income
-
-
-
12 668
total
-
-
-
62 608
Employee
26 673
-
196 537
-
social contributions
1 733
-
12 775
-
income
-
-
13 337
-
total
1 733
-
26 112
-
Employer
26 673
-
196 537
-
social contributions
4 135
-
30 463
-
total
4 135
-
30 463
-
Corporate
196 192
227 000
-
-
income
19 619
22 701
-
-
total
19 619
22 701
-
-
Dividends
176 573
204 299
-
-
total
-
-
-
-
Income
227 000
227 000
227 000
227 000
Total tax
25 487
22 701
56 575
62 608
After tax
201 513
204 299
170 425
164 392
Living cost
24 940
24 940
24 940
24 940
Free-cash
176 573
179 359
145 485
139 452

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
₽98446
₽32002
₽89328
₽98036
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
-
-
-
227 000
chamber of commerce
-
-
-
908
unemployment
-
-
-
5 089
health
-
-
-
7 414
pensions
-
-
-
17 931
income
-
-
-
79 861
surtax
-
-
-
-
total
-
-
-
111 203
Employee
36 267
33 064
192 154
-
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
68 879
-
total
9 798
8 427
86 432
-
Employer
36 267
33 064
192 154
-
pensions
4 552
4 150
12 164
-
accident
471
430
1 260
-
unemployment
1 088
992
2 908
-
surtax
-
-
-
-
payroll
1 088
992
5 764
-
chamber of commerce
145
132
768
-
health
1 371
1 250
3 664
-
other
1 722
1 570
8 318
-
total
10 437
9 516
34 846
-
Corporate
180 296
184 420
189 005
-
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.

45 074
46 105
47 251
-
total
45 074
46 105
47 251
-
Dividends
135 222
138 316
-
-
withholding
37 186
38 037
-
-
total
37 186
38 037
-
-
Income
227 000
227 000
227 000
227 000
Total tax
102 495
102 085
168 529
111 203
After tax
124 505
124 915
58 471
115 797
Living cost
26 469
26 469
26 469
26 469
Free-cash
98 036
98 446
32 002
89 328

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
₽95592
₽29199
₽86399
₽94309
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
-
-
-
227 000
chamber of commerce
-
-
-
908
unemployment
-
-
-
5 089
health
-
-
-
7 414
pensions
-
-
-
17 931
income
-
-
-
79 861
surtax
-
-
-
164
total
-
-
-
111 367
Employee
41 463
33 064
192 001
-
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
68 802
-
total
12 228
8 427
86 355
-
Employer
41 463
33 064
192 001
-
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
5 759
-
chamber of commerce
165
132
768
-
health
1 567
1 250
3 664
-
other
1 970
1 570
8 312
-
total
12 096
9 680
34 999
-
Corporate
173 442
184 257
188 852
-
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.

43 361
46 064
47 213
-
total
43 361
46 064
47 213
-
Dividends
130 081
138 193
-
-
withholding
35 772
38 003
-
-
total
35 772
38 003
-
-
Income
227 000
227 000
227 000
227 000
Total tax
103 457
102 174
168 567
111 367
After tax
123 543
124 826
58 433
115 633
Living cost
29 234
29 234
29 234
29 234
Free-cash
94 309
95 592
29 199
86 399

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
₽92067
₽45157
₽68686
₽84094
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
-
-
-
227 000
social contributions
-
-
-
20 685
communal

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

-
-
-
12 378
national
-
-
-
95 000
total
-
-
-
128 063
Employee

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

59 347
-
175 819
-
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
-
8 263
-
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
-
13 186
-
communal

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

3 095
-
9 170
-
national
18 246
-
68 262
-
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
-
1 530
-
total
29 096
-
100 411
-
Employer

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

59 347
-
175 819
-
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
-
2 286
-
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
-
2 566
-
surtax
6 729
-
19 939
-
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
-
10 812
-
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
-
15 578
-
total
17 275
-
51 181
-
Corporate
150 378
227 000
-
-
surtax
601
1 033
-
-
income
30 075
51 659
-
-
total
30 676
52 692
-
-
Dividends
119 702
174 308
-
-
withholding

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

35 608
51 990
-
-
total
35 608
51 990
-
-
Income
227 000
227 000
227 000
227 000
Total tax
112 655
104 682
151 592
128 063
After tax
114 345
122 318
75 408
98 937
Living cost
30 251
30 251
30 251
30 251
Free-cash
84 094
92 067
45 157
68 686

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
₽179822
₽180729
₽170954
₽174769
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
-
-
-
227 000
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
-
-
-
34 050
total
-
-
-
41 783
Employee
18 887
-
221 318
-
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
-
22 131
-
total
4 624
-
26 325
-
Employer
18 887
-
221 318
-
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
204 407
227 000
-
-
income
20 441
22 700
-
-
total
20 441
22 700
-
-
Dividends
183 966
204 300
-
-
withholding
9 198
10 215
-
-
total
9 198
10 215
-
-
Income
227 000
227 000
227 000
227 000
Total tax
37 968
32 915
32 008
41 783
After tax
189 032
194 085
194 992
185 217
Living cost
14 263
14 263
14 263
14 263
Free-cash
174 769
179 822
180 729
170 954

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
₽183214
₽184121
₽174346
₽179363
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
-
-
-
227 000
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
-
-
-
34 050
total
-
-
-
41 783
Employee
14 395
-
221 318
-
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
-
22 131
-
total
3 523
-
26 325
-
Employer
14 395
-
221 318
-
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
209 780
227 000
-
-
income
20 978
22 700
-
-
total
20 978
22 700
-
-
Dividends
188 803
204 300
-
-
withholding
9 440
10 215
-
-
total
9 440
10 215
-
-
Income
227 000
227 000
227 000
227 000
Total tax
36 766
32 915
32 008
41 783
After tax
190 234
194 085
194 992
185 217
Living cost
10 871
10 871
10 871
10 871
Free-cash
179 363
183 214
184 121
174 346

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
₽146125
₽130119
₽131896
₽141610
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
-
-
-
227 000
social contributions
-
-
-
13 424
health
-
-
-
5 789
income
-
-
-
56 682
total
-
-
-
75 895
Employee
63 798
63 798
215 865
-
health
494
1 085
3 670
-
social contributions
2 412
5 295
7 142
-
income
6 947
5 906
55 725
-
total
9 853
12 286
66 537
-
Employer
63 798
63 798
215 865
-
social contributions
2 412
5 295
7 142
-
health
537
1 181
3 993
-
total
2 949
6 476
11 135
-
Corporate
194 989
156 727
-
-
income
24 374
19 591
-
-
total
24 374
19 591
-
-
Dividends
170 615
137 136
-
-
withholding
29 005
23 313
-
-
total
29 005
23 313
-
-
Income
227 000
227 000
227 000
227 000
Total tax
66 181
61 666
77 672
75 895
After tax
160 819
165 334
149 328
151 105
Living cost
19 209
19 209
19 209
19 209
Free-cash
141 610
146 125
130 119
131 896

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
₽138424
₽122418
₽124195
₽134985
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
-
-
-
227 000
social contributions
-
-
-
13 424
health
-
-
-
5 789
income
-
-
-
56 682
total
-
-
-
75 895
Employee
63 798
63 798
215 865
-
health
635
1 085
3 670
-
social contributions
3 100
5 295
7 142
-
income
6 699
5 906
55 725
-
total
10 434
12 286
66 537
-
Employer
63 798
63 798
215 865
-
social contributions
3 100
5 295
7 142
-
health
691
1 181
3 993
-
total
3 791
6 476
11 135
-
Corporate
185 864
156 727
-
-
income
23 233
19 591
-
-
total
23 233
19 591
-
-
Dividends
162 632
137 136
-
-
withholding
27 647
23 313
-
-
total
27 647
23 313
-
-
Income
227 000
227 000
227 000
227 000
Total tax
65 105
61 666
77 672
75 895
After tax
161 895
165 334
149 328
151 105
Living cost
26 910
26 910
26 910
26 910
Free-cash
134 985
138 424
122 418
124 195

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
₽136766
₽107956
₽118456
₽129802
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
-
-
-
227 000
social contributions
-
-
-
28 093
health
-
-
-
30 645
solidarity contribution
-
-
-
5 044
income
-
-
-
25 239
total
-
-
-
89 021
Employee
28 710
-
186 191
-
health
3 876
-
25 136
-
social contributions
1 866
-
6 254
-
solidarity contribution
-
-
4 102
-
income
3 445
-
23 220
-
total
9 187
-
58 712
-
Employer
28 710
-
186 191
-
social contributions
7 178
-
24 052
-
health
2 584
-
16 757
-
total
9 762
-
40 809
-
Corporate
188 528
227 000
-
-
income
35 820
43 130
-
-
total
35 820
43 130
-
-
Dividends
152 708
183 870
-
-
withholding
22 906
27 581
-
-
total
22 906
27 581
-
-
Income
227 000
227 000
227 000
227 000
Total tax
77 675
70 711
99 521
89 021
After tax
149 325
156 289
127 479
137 979
Living cost
19 523
19 523
19 523
19 523
Free-cash
129 802
136 766
107 956
118 456

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
₽132232
₽103422
₽113922
₽123649
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
-
-
-
227 000
social contributions
-
-
-
28 093
health
-
-
-
30 645
solidarity contribution
-
-
-
5 044
income
-
-
-
25 239
total
-
-
-
89 021
Employee
35 378
-
186 191
-
health
4 776
-
25 136
-
social contributions
2 300
-
6 254
-
solidarity contribution
-
-
4 102
-
income
4 245
-
23 220
-
total
11 321
-
58 712
-
Employer
35 378
-
186 191
-
social contributions
8 845
-
24 052
-
health
3 184
-
16 757
-
total
12 029
-
40 809
-
Corporate
179 593
227 000
-
-
income
34 123
43 130
-
-
total
34 123
43 130
-
-
Dividends
145 470
183 870
-
-
withholding
21 821
27 581
-
-
total
21 821
27 581
-
-
Income
227 000
227 000
227 000
227 000
Total tax
79 294
70 711
99 521
89 021
After tax
147 706
156 289
127 479
137 979
Living cost
24 057
24 057
24 057
24 057
Free-cash
123 649
132 232
103 422
113 922

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
₽45746
₽45746
₽89166
₽22410
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
-
-
-
227 000
labour market
-
-
-
18 102
municipal
-
-
-
49 675
pensions
-
-
-
721
national
-
-
-
29 271
total
-
-
-
97 769
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
45 746
-
-
-
income
10 064
-
-
-
total
10 064
-
-
-
Dividends
35 682
-
-
-
withholding
13 272
-
-
-
total
13 272
-
-
-
Income
227 000
227 000
227 000
227 000
Total tax
164 525
141 189
141 189
97 769
After tax
62 475
85 811
85 811
129 231
Living cost
40 065
40 065
40 065
40 065
Free-cash
22 410
45 746
45 746
89 166

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
₽161561
₽110801
₽101633
₽156405
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
-
-
-
227 000
health
-
-
-
29 510
pensions
-
-
-
45 399
income
-
-
-
30 418
total
-
-
-
105 327
Employee
23 536
-
169 657
-
pensions
471
-
3 393
-
unemployment
376
-
2 714
-
income
2 650
-
32 709
-
total
3 497
-
38 816
-
Employer
23 536
-
169 657
-
pensions
4 708
-
33 931
-
unemployment
189
-
1 357
-
health
3 059
-
22 055
-
total
7 956
-
57 343
-
Corporate
195 508
227 000
-
-
income
39 102
45 399
-
-
total
39 102
45 399
-
-
Dividends
156 406
181 601
-
-
total
-
-
-
-
Income
227 000
227 000
227 000
227 000
Total tax
50 555
45 399
96 159
105 327
After tax
176 445
181 601
130 841
121 673
Living cost
20 040
20 040
20 040
20 040
Free-cash
156 405
161 561
110 801
101 633

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
₽103729
₽76809
₽102811
₽107931
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

-
-
-
227 000
health
-
-
-
3 149
municipal
-
-
-
40 293
national
-
-
-
48 894
total
-
-
-
92 336
Employee
43 651
-
190 965
-
health
326
-
2 595
-
municipal
7 150
-
31 070
-
pensions
2 946
-
12 890
-
national
721
-
32 883
-
unemployment
655
-
2 864
-
total
11 798
-
82 302
-
Employer
43 651
-
190 965
-
accident
44
-
191
-
unemployment
283
-
1 241
-
health
335
-
1 471
-
pensions
7 573
-
33 133
-
total
8 235
-
36 036
-
Corporate
175 113
227 000
-
-
income
35 022
45 399
-
-
total
35 022
45 399
-
-
Dividends

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

105 068
136 200
-
-
municipal
18 912
24 516
-
-
national
13 249
21 503
-
-
total
32 161
46 019
-
-
Income
227 000
227 000
227 000
227 000
Total tax
87 216
91 418
118 338
92 336
After tax
139 784
135 582
108 662
134 664
Living cost
31 853
31 853
31 853
31 853
Free-cash
107 931
103 729
76 809
102 811

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
₽88836
₽85936
₽95149
₽93446
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
-
-
-
227 000
social contributions
-
-
-
6 468
health
-
-
-
12 123
pensions
-
-
-
32 769
other
-
-
-
7 036
income
-
-
-
47 882
surtax
-
-
-
-
total
-
-
-
106 278
Employee
31 696
-
171 382
-
income
1 634
-
41 291
-
social contributions
904
-
4 884
-
pensions
3 585
-
13 701
-
surtax
-
-
-
-
total
6 123
-
59 876
-
Employer
31 696
-
171 382
-
pensions
5 208
-
22 745
-
social contributions
94
-
515
-
unemployment
1 283
-
6 940
-
health
2 218
-
17 969
-
other
1 094
-
7 446
-
total
9 897
-
55 615
-
Corporate
185 405
227 000
-
-
surtax
-
-
-
-
income
51 913
63 559
-
-
total
51 913
63 559
-
-
Dividends
133 492
163 441
-
-
surtax
-
-
-
-
withholding
17 088
20 920
-
-
social contributions
22 960
28 112
-
-
total
40 048
49 032
-
-
Income
227 000
227 000
227 000
227 000
Total tax
107 981
112 591
115 491
106 278
After tax
119 019
114 409
111 509
120 722
Living cost
25 573
25 573
25 573
25 573
Free-cash
93 446
88 836
85 936
95 149

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
₽86023
₽83123
₽92336
₽90924
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
-
-
-
227 000
social contributions
-
-
-
6 468
health
-
-
-
12 123
pensions
-
-
-
32 769
other
-
-
-
7 036
income
-
-
-
47 882
surtax
-
-
-
-
total
-
-
-
106 278
Employee
35 509
-
171 382
-
income
2 096
-
41 291
-
social contributions
1 012
-
4 884
-
pensions
4 015
-
13 701
-
surtax
-
-
-
-
total
7 123
-
59 876
-
Employer
35 509
-
171 382
-
pensions
5 833
-
22 745
-
social contributions
107
-
515
-
unemployment
1 437
-
6 940
-
health
2 486
-
17 969
-
other
1 225
-
7 446
-
total
11 088
-
55 615
-
Corporate
180 402
227 000
-
-
surtax
-
-
-
-
income
50 513
63 559
-
-
total
50 513
63 559
-
-
Dividends
129 889
163 441
-
-
surtax
-
-
-
-
withholding
16 626
20 920
-
-
social contributions
22 340
28 112
-
-
total
38 966
49 032
-
-
Income
227 000
227 000
227 000
227 000
Total tax
107 690
112 591
115 491
106 278
After tax
119 310
114 409
111 509
120 722
Living cost
28 386
28 386
28 386
28 386
Free-cash
90 924
86 023
83 123
92 336

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
₽74337
₽71437
₽80650
₽80039
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
-
-
-
227 000
social contributions
-
-
-
6 468
health
-
-
-
12 123
pensions
-
-
-
32 769
other
-
-
-
7 036
income
-
-
-
47 882
surtax
-
-
-
-
total
-
-
-
106 278
Employee
51 964
-
171 382
-
income
4 534
-
41 291
-
social contributions
1 480
-
4 884
-
pensions
5 877
-
13 701
-
surtax
-
-
-
-
total
11 891
-
59 876
-
Employer
51 964
-
171 382
-
pensions
8 538
-
22 745
-
social contributions
156
-
515
-
unemployment
2 105
-
6 940
-
health
3 637
-
17 969
-
other
1 793
-
7 446
-
total
16 229
-
55 615
-
Corporate
158 807
227 000
-
-
surtax
-
-
-
-
income
44 466
63 559
-
-
total
44 466
63 559
-
-
Dividends
114 341
163 441
-
-
surtax
-
-
-
-
withholding
14 636
20 920
-
-
social contributions
19 667
28 112
-
-
total
34 303
49 032
-
-
Income
227 000
227 000
227 000
227 000
Total tax
106 889
112 591
115 491
106 278
After tax
120 111
114 409
111 509
120 722
Living cost
40 072
40 072
40 072
40 072
Free-cash
80 039
74 337
71 437
80 650

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
₽209793
₽175743
₽218638
₽208695
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%.

-
-
-
227 000
microenterprise

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

-
-
-
2 505
total
-
-
-
2 505
Employee
7 321
-
227 000
-
income
1 464
-
45 400
-
total
1 464
-
45 400
-
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%.

219 679
227 000
-
-
total
-
-
-
-
Dividends
219 679
227 000
-
-
withholding
10 984
11 350
-
-
total
10 984
11 350
-
-
Income
227 000
227 000
227 000
227 000
Total tax
12 448
11 350
45 400
2 505
After tax
214 552
215 650
181 600
224 495
Living cost
5 857
5 857
5 857
5 857
Free-cash
208 695
209 793
175 743
218 638

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
₽206523
₽172473
₽215368
₽204811
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%.

-
-
-
227 000
microenterprise

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

-
-
-
2 505
total
-
-
-
2 505
Employee
11 409
-
227 000
-
income
2 282
-
45 400
-
total
2 282
-
45 400
-
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%.

215 591
227 000
-
-
total
-
-
-
-
Dividends
215 591
227 000
-
-
withholding
10 780
11 350
-
-
total
10 780
11 350
-
-
Income
227 000
227 000
227 000
227 000
Total tax
13 062
11 350
45 400
2 505
After tax
213 938
215 650
181 600
224 495
Living cost
9 127
9 127
9 127
9 127
Free-cash
204 811
206 523
172 473
215 368

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
₽84663
₽105815
₽78775
₽95516
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.

-
-
-
227 000
health

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

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

-
-
-
5 668
trade
-
-
-
27 040
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.

-
-
-
79 134
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.

-
-
-
4 352
total
-
-
-
116 194
Employee

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

41 281
-
227 000
-
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
-
4 352
-
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
-
79 134
-
total
9 250
-
89 154
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
185 719
227 000
-
-
trade
26 651
32 574
-
-
surtax

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

1 532
1 872
-
-
chamber of commerce
398
458
-
-
income
27 858
34 051
-
-
total
56 439
68 955
-
-
Dividends
129 279
158 045
-
-
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.

1 760
2 155
-
-
withholding
32 004
39 196
-
-
total
33 764
41 351
-
-
Income
227 000
227 000
227 000
227 000
Total tax
99 453
110 306
89 154
116 194
After tax
127 547
116 694
137 846
110 806
Living cost
32 031
32 031
32 031
32 031
Free-cash
95 516
84 663
105 815
78 775

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
₽89226
₽112716
₽83039
₽98406
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.

-
-
-
227 000
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
-
-
-
29 677
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.

-
-
-
79 134
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.

-
-
-
4 352
total
-
-
-
118 831
Employee

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

31 733
-
227 000
-
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
-
4 352
-
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
-
79 134
-
total
6 603
-
89 154
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
195 267
227 000
-
-
trade
30 754
35 753
-
-
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.

1 611
1 872
-
-
chamber of commerce
406
452
-
-
income
29 290
34 051
-
-
total
62 061
72 128
-
-
Dividends
133 206
154 873
-
-
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.

1 814
2 113
-
-
withholding
32 986
38 403
-
-
total
34 800
40 516
-
-
Income
227 000
227 000
227 000
227 000
Total tax
103 464
112 644
89 154
118 831
After tax
123 536
114 356
137 846
108 169
Living cost
25 130
25 130
25 130
25 130
Free-cash
98 406
89 226
112 716
83 039

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
₽80597
₽105253
₽74257
₽92256
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.

-
-
-
227 000
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
-
-
-
30 996
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.

-
-
-
79 134
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.

-
-
-
4 352
total
-
-
-
120 150
Employee

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

42 074
-
227 000
-
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
-
4 352
-
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
-
79 134
-
total
9 481
-
89 154
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
184 926
227 000
-
-
trade
30 420
37 341
-
-
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.

1 526
1 872
-
-
chamber of commerce
389
449
-
-
income
27 739
34 051
-
-
total
60 074
73 713
-
-
Dividends
124 852
153 287
-
-
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.

1 699
2 091
-
-
withholding
30 897
38 006
-
-
total
32 596
40 097
-
-
Income
227 000
227 000
227 000
227 000
Total tax
102 151
113 810
89 154
120 150
After tax
124 849
113 190
137 846
106 850
Living cost
32 593
32 593
32 593
32 593
Free-cash
92 256
80 597
105 253
74 257

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
₽74013
₽99838
₽67522
₽87469
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.

-
-
-
227 000
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
-
-
-
32 316
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.

-
-
-
79 134
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.

-
-
-
4 352
total
-
-
-
121 470
Employee

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

49 862
-
227 000
-
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
-
4 352
-
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
-
79 134
-
total
11 854
-
89 154
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
177 138
227 000
-
-
trade
30 379
38 930
-
-
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.

1 461
1 872
-
-
chamber of commerce
375
446
-
-
income
26 571
34 051
-
-
total
58 786
75 299
-
-
Dividends
118 353
151 702
-
-
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.

1 611
2 069
-
-
withholding
29 272
37 611
-
-
total
30 883
39 680
-
-
Income
227 000
227 000
227 000
227 000
Total tax
101 523
114 979
89 154
121 470
After tax
125 477
112 021
137 846
105 530
Living cost
38 008
38 008
38 008
38 008
Free-cash
87 469
74 013
99 838
67 522

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
₽124147
₽82645
₽87716
₽121509
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
-
-
-
227 000
unemployment
-
-
-
189
health
-
-
-
7 861
pensions
-
-
-
22 146
other
-
-
-
-
income
-
-
-
76 911
surtax
-
-
-
13 542
total
-
-
-
120 649
Employee
27 940
-
203 692
-
health
713
-
2 823
-
pensions
1 864
-
7 386
-
surtax
99
-
12 548
-
other
-
-
-
-
unemployment
1 944
-
7 707
-
income
4 684
-
71 948
-
total
9 304
-
102 412
-
Employer
27 940
-
203 692
-
pensions
3 725
-
14 761
-
unemployment
886
-
3 509
-
health
1 271
-
5 038
-
other
-
-
-
-
total
5 882
-
23 308
-
Corporate
193 177
227 000
-
-
income
50 227
59 020
-
-
total
50 227
59 020
-
-
Dividends
142 951
167 980
-
-
withholding
21 443
25 198
-
-
total
21 443
25 198
-
-
Income
227 000
227 000
227 000
227 000
Total tax
86 856
84 218
125 720
120 649
After tax
140 144
142 782
101 280
106 351
Living cost
18 635
18 635
18 635
18 635
Free-cash
121 509
124 147
82 645
87 716

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
₽124474
₽82972
₽88043
₽121893
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
-
-
-
227 000
unemployment
-
-
-
189
health
-
-
-
7 861
pensions
-
-
-
22 146
other
-
-
-
-
income
-
-
-
76 911
surtax
-
-
-
13 542
total
-
-
-
120 649
Employee
27 437
-
203 692
-
health
701
-
2 823
-
pensions
1 830
-
7 386
-
surtax
90
-
12 548
-
other
-
-
-
-
unemployment
1 910
-
7 707
-
income
4 599
-
71 948
-
total
9 130
-
102 412
-
Employer
27 437
-
203 692
-
pensions
3 657
-
14 761
-
unemployment
869
-
3 509
-
health
1 249
-
5 038
-
other
-
-
-
-
total
5 775
-
23 308
-
Corporate
193 788
227 000
-
-
income
50 384
59 020
-
-
total
50 384
59 020
-
-
Dividends
143 404
167 980
-
-
withholding
21 510
25 198
-
-
total
21 510
25 198
-
-
Income
227 000
227 000
227 000
227 000
Total tax
86 799
84 218
125 720
120 649
After tax
140 201
142 782
101 280
106 351
Living cost
18 308
18 308
18 308
18 308
Free-cash
121 893
124 474
82 972
88 043

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
₽111098
₽115321
₽140981
₽111437
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
-
-
-
227 000
unemployment
-
-
-
3 405
health
-
-
-
15 890
pensions
-
-
-
22 700
income
-
-
-
27 751
total
-
-
-
69 746
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
189 958
-
health
1 644
654
13 297
-
pensions
2 349
935
18 996
-
unemployment
352
140
2 849
-
income
2 872
1 143
23 222
-
total
7 217
2 872
58 364
-
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
189 958
-
pensions
4 581
1 823
37 042
-
total
4 581
1 823
37 042
-
Corporate
198 929
215 828
-
-
income
17 904
19 425
-
-
total
17 904
19 425
-
-
Dividends
181 025
196 403
-
-
withholding
34 395
37 317
-
-
social contributions
35 193
38 192
-
-
total
69 588
75 509
-
-
Income
227 000
227 000
227 000
227 000
Total tax
99 290
99 629
95 406
69 746
After tax
127 710
127 371
131 594
157 254
Living cost
16 273
16 273
16 273
16 273
Free-cash
111 437
111 098
115 321
140 981

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
₽99765
₽85667
₽84449
₽99068
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
-
-
-
227 000
social contributions
-
-
-
2 440
municipal
-
-
-
25 445
pensions
-
-
-
27 240
national
-
-
-
45 543
total
-
-
-
100 668
Employee
64 927
-
196 239
-
municipal
8 020
-
26 323
-
pensions
2 597
-
7 850
-
national
12 427
-
47 468
-
total
23 044
-
81 641
-
Employer
64 927
-
196 239
-
social contributions
698
-
2 110
-
pensions
5 194
-
15 699
-
total
5 892
-
17 809
-
Corporate
151 896
227 000
-
-
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%.

30 379
45 400
-
-
total
30 379
45 400
-
-
Dividends
121 517
181 600
-
-
withholding
26 734
39 952
-
-
total
26 734
39 952
-
-
Income
227 000
227 000
227 000
227 000
Total tax
86 049
85 352
99 450
100 668
After tax
140 951
141 648
127 550
126 332
Living cost
41 883
41 883
41 883
41 883
Free-cash
99 068
99 765
85 667
84 449

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
₽111638
₽62906
₽62906
₽113470
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
-
-
-
227 000
social contributions
-
-
-
39 745
income
-
-
-
77 087
total
-
-
-
116 832
Employee
64 899
-
227 000
-
social contributions
5 392
-
39 745
-
income
12 246
-
77 087
-
total
17 638
-
116 832
-
Employer
64 899
-
227 000
-
total
-
-
-
-
Corporate
162 101
227 000
-
-
income
20 263
28 375
-
-
total
20 263
28 375
-
-
Dividends
141 838
198 625
-
-
withholding
28 367
39 725
-
-
total
28 367
39 725
-
-
Income
227 000
227 000
227 000
227 000
Total tax
66 268
68 100
116 832
116 832
After tax
160 732
158 900
110 168
110 168
Living cost
47 262
47 262
47 262
47 262
Free-cash
113 470
111 638
62 906
62 906

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
₽86106
₽69885
₽76919
₽81772
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
-
-
-
227 000
regional
-
-
-
3 063
social contributions
-
-
-
41 525
municipal
-
-
-
1 483
national
-
-
-
69 001
total
-
-
-
115 072
Employee
73 736
-
227 000
-
regional
696
-
2 838
-
municipal
390
-
1 381
-
social contributions
24 864
-
54 440
-
national
12 777
-
63 447
-
total
38 727
-
122 106
-
Employer
73 736
-
227 000
-
total
-
-
-
-
Corporate
153 264
227 000
-
-
nationa
36 784
54 479
-
-
municipal
5 977
8 853
-
-
total
42 761
63 332
-
-
Dividends
110 503
163 667
-
-
withholding
28 731
42 553
-
-
total
28 731
42 553
-
-
Income
227 000
227 000
227 000
227 000
Total tax
110 219
105 885
122 106
115 072
After tax
116 781
121 115
104 894
111 928
Living cost
35 009
35 009
35 009
35 009
Free-cash
81 772
86 106
69 885
76 919

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
₽96967
₽81880
₽88876
₽95123
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
-
-
-
227 000
regional
-
-
-
3 765
social contributions
-
-
-
41 525
municipal
-
-
-
1 483
national
-
-
-
69 001
total
-
-
-
115 774
Employee
46 023
-
227 000
-
regional
620
-
3 502
-
municipal
244
-
1 381
-
social contributions
15 519
-
54 440
-
national
7 291
-
63 447
-
total
23 674
-
122 770
-
Employer
46 023
-
227 000
-
total
-
-
-
-
Corporate
180 977
227 000