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
₽ 228000
per

Your estimated
City
free-cash

Andorra , Andorra
₽138454
₽175103
₽144512
₽178129
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
-
-
-
228 000
social contributions
-
-
-
50 160
income
-
-
-
12 315
total
-
-
-
62 475
Employee
28 953
-
197 403
-
social contributions
1 882
-
12 831
-
income
-
-
12 989
-
total
1 882
-
25 820
-
Employer
28 953
-
197 403
-
social contributions
4 488
-
30 597
-
total
4 488
-
30 597
-
Corporate
194 559
228 000
-
-
income
19 456
22 800
-
-
total
19 456
22 800
-
-
Dividends
175 103
205 200
-
-
total
-
-
-
-
Income
228 000
228 000
228 000
228 000
Total tax
25 826
22 800
56 417
62 475
After tax
202 174
205 200
171 583
165 525
Living cost
27 071
27 071
27 071
27 071
Free-cash
175 103
178 129
144 512
138 454

Estimated living cost  is ₽27071 per week

₽17504
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2041
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽509
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.
₽7017
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
₽87833
₽96408
₽30448
₽96853
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
-
-
-
228 000
surtax
-
-
-
-
unemployment
-
-
-
5 524
health
-
-
-
8 048
chamber of commerce
-
-
-
913
pensions
-
-
-
19 464
income
-
-
-
77 486
total
-
-
-
111 435
Employee
39 367
35 890
191 428
-
unemployment
1 181
1 077
3 157
-
other
393
359
1 053
-
income
3 507
2 647
66 191
-
pensions
4 032
3 674
10 774
-
health
1 523
1 389
4 071
-
total
10 636
9 146
85 246
-
Employer
39 367
35 890
191 428
-
pensions
4 941
4 505
13 204
-
surtax
-
-
-
-
payroll
1 181
1 077
5 742
-
other
1 870
1 704
8 359
-
health
1 489
1 357
3 977
-
accident
511
467
1 367
-
unemployment
1 181
1 077
3 157
-
chamber of commerce
157
144
766
-
total
11 330
10 331
36 572
-
Corporate
177 303
181 781
188 010
-
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.

44 326
45 445
47 002
-
total
44 326
45 445
47 002
-
Dividends
132 978
136 336
-
-
withholding
36 568
37 493
-
-
total
36 568
37 493
-
-
Income
228 000
228 000
228 000
228 000
Total tax
102 860
102 415
168 820
111 435
After tax
125 140
125 585
59 180
116 565
Living cost
28 732
28 732
28 732
28 732
Free-cash
96 408
96 853
30 448
87 833

Estimated living cost  is ₽28732 per week

₽17236
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2934
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽513
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.
₽8050
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
₽84654
₽92366
₽27404
₽93756
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
-
-
-
228 000
surtax
-
-
-
178
unemployment
-
-
-
5 524
health
-
-
-
8 048
chamber of commerce
-
-
-
913
pensions
-
-
-
19 464
income
-
-
-
77 486
total
-
-
-
111 613
Employee
45 007
35 890
191 261
-
unemployment
1 350
1 077
3 157
-
other
449
359
1 053
-
income
5 124
2 647
66 107
-
pensions
4 609
3 674
10 774
-
health
1 742
1 389
4 071
-
total
13 274
9 146
85 162
-
Employer
45 007
35 890
191 261
-
pensions
5 648
4 505
13 204
-
surtax
178
178
178
-
payroll
1 350
1 077
5 737
-
other
2 138
1 704
8 354
-
health
1 700
1 357
3 977
-
accident
584
467
1 367
-
unemployment
1 350
1 077
3 157
-
chamber of commerce
179
144
766
-
total
13 127
10 509
36 740
-
Corporate
169 864
181 603
187 843
-
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.

42 466
45 401
46 961
-
total
42 466
45 401
46 961
-
Dividends
127 398
136 202
-
-
withholding
35 034
37 455
-
-
total
35 034
37 455
-
-
Income
228 000
228 000
228 000
228 000
Total tax
103 901
102 511
168 863
111 613
After tax
124 099
125 489
59 137
116 387
Living cost
31 733
31 733
31 733
31 733
Free-cash
92 366
93 756
27 404
84 654

Estimated living cost  is ₽31733 per week

₽21165
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2707
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽521
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.
₽7340
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
₽66459
₽81027
₽43565
₽90864
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
-
-
-
228 000
national
-
-
-
93 919
communal

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

-
-
-
12 332
social contributions
-
-
-
22 453
total
-
-
-
128 704
Employee

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

64 420
-
176 592
-
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.

561
-
1 536
-
national
19 805
-
67 902
-
communal

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

3 360
-
9 210
-
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.

4 831
-
13 245
-
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.

3 027
-
8 299
-
total
31 584
-
100 192
-
Employer

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

64 420
-
176 592
-
surtax
7 304
-
20 027
-
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.

5 708
-
15 646
-
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.

3 962
-
10 859
-
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.

837
-
2 295
-
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.

940
-
2 579
-
total
18 751
-
51 406
-
Corporate
144 829
228 000
-
-
income
28 966
50 738
-
-
surtax
579
1 015
-
-
total
29 545
51 753
-
-
Dividends
115 283
176 247
-
-
withholding

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

34 256
52 546
-
-
total
34 256
52 546
-
-
Income
228 000
228 000
228 000
228 000
Total tax
114 136
104 299
151 598
128 704
After tax
113 864
123 701
76 402
99 296
Living cost
32 837
32 837
32 837
32 837
Free-cash
81 027
90 864
43 565
66 459

Estimated living cost  is ₽32837 per week

₽21151
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2871
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽514
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.
₽8301
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
₽169947
₽173994
₽179640
₽179473
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
-
-
-
228 000
unemployment
-
-
-
126
health
-
-
-
3 612
pensions

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

-
-
-
4 648
income
-
-
-
34 200
total
-
-
-
42 586
Employee
20 481
-
221 838
-
accident

We are using the highest rate at 1.1%.

225
-
345
-
income
2 048
-
22 184
-
pensions

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

1 798
-
2 758
-
health
942
-
1 445
-
total
5 013
-
26 732
-
Employer
20 481
-
221 838
-
pensions

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

2 257
-
3 461
-
health
1 413
-
2 167
-
accident

We are using the highest rate at 1.1%.

225
-
345
-
unemployment
123
-
188
-
total
4 018
-
6 161
-
Corporate
203 501
228 000
-
-
income
20 350
22 800
-
-
total
20 350
22 800
-
-
Dividends
183 151
205 200
-
-
withholding
9 158
10 260
-
-
total
9 158
10 260
-
-
Income
228 000
228 000
228 000
228 000
Total tax
38 539
33 060
32 893
42 586
After tax
189 461
194 940
195 107
185 414
Living cost
15 467
15 467
15 467
15 467
Free-cash
173 994
179 473
179 640
169 947

Estimated living cost  is ₽15467 per week

₽10230
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽885
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽369
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.
₽3983
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
₽173625
₽178974
₽183318
₽183152
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
-
-
-
228 000
unemployment
-
-
-
126
health
-
-
-
3 612
pensions

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

-
-
-
4 648
income
-
-
-
34 200
total
-
-
-
42 586
Employee
15 610
-
221 838
-
accident

We are using the highest rate at 1.1%.

172
-
345
-
income
1 561
-
22 184
-
pensions

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

1 371
-
2 758
-
health
718
-
1 445
-
total
3 822
-
26 732
-
Employer
15 610
-
221 838
-
pensions

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

1 720
-
3 461
-
health
1 077
-
2 167
-
accident

We are using the highest rate at 1.1%.

172
-
345
-
unemployment
93
-
188
-
total
3 062
-
6 161
-
Corporate
209 327
228 000
-
-
income
20 933
22 800
-
-
total
20 933
22 800
-
-
Dividends
188 394
205 200
-
-
withholding
9 420
10 260
-
-
total
9 420
10 260
-
-
Income
228 000
228 000
228 000
228 000
Total tax
37 237
33 060
32 893
42 586
After tax
190 763
194 940
195 107
185 414
Living cost
11 789
11 789
11 789
11 789
Free-cash
178 974
183 152
183 318
173 625

Estimated living cost  is ₽11789 per week

₽6882
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽842
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽312
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.
₽3752
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
₽131514
₽140350
₽129696
₽145251
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
-
-
-
228 000
health
-
-
-
5 814
social contributions
-
-
-
14 571
income
-
-
-
55 250
total
-
-
-
75 635
Employee
69 251
69 251
216 247
-
income
7 540
6 411
54 272
-
social contributions
2 618
5 747
7 752
-
health
537
1 178
3 676
-
total
10 695
13 336
65 700
-
Employer
69 251
69 251
216 247
-
social contributions
2 618
5 747
7 752
-
health
583
1 282
4 001
-
total
3 201
7 029
11 753
-
Corporate
193 253
151 720
-
-
income
24 157
18 965
-
-
total
24 157
18 965
-
-
Dividends
169 095
132 754
-
-
withholding
28 746
22 568
-
-
total
28 746
22 568
-
-
Income
228 000
228 000
228 000
228 000
Total tax
66 799
61 898
77 453
75 635
After tax
161 201
166 102
150 547
152 365
Living cost
20 851
20 851
20 851
20 851
Free-cash
140 350
145 251
129 696
131 514

Estimated living cost  is ₽20851 per week

₽12496
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2046
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽461
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.
₽5848
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
₽123154
₽133157
₽121336
₽136891
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
-
-
-
228 000
health
-
-
-
5 814
social contributions
-
-
-
14 571
income
-
-
-
55 250
total
-
-
-
75 635
Employee
69 251
69 251
216 247
-
income
7 272
6 411
54 272
-
social contributions
3 365
5 747
7 752
-
health
689
1 178
3 676
-
total
11 326
13 336
65 700
-
Employer
69 251
69 251
216 247
-
social contributions
3 365
5 747
7 752
-
health
750
1 282
4 001
-
total
4 115
7 029
11 753
-
Corporate
183 348
151 720
-
-
income
22 918
18 965
-
-
total
22 918
18 965
-
-
Dividends
160 430
132 754
-
-
withholding
27 273
22 568
-
-
total
27 273
22 568
-
-
Income
228 000
228 000
228 000
228 000
Total tax
65 632
61 898
77 453
75 635
After tax
162 368
166 102
150 547
152 365
Living cost
29 211
29 211
29 211
29 211
Free-cash
133 157
136 891
121 336
123 154

Estimated living cost  is ₽29211 per week

₽19968
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2282
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽490
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
Brno , Czech Republic
₽116896
₽128785
₽106479
₽136198
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
-
-
-
228 000
health
-
-
-
30 780
social contributions
-
-
-
29 902
income
-
-
-
25 098
solidarity contribution
-
-
-
4 544
total
-
-
-
90 324
Employee
30 559
-
185 687
-
income
3 667
-
23 095
-
social contributions
1 986
-
6 656
-
health
4 125
-
25 068
-
solidarity contribution
-
-
3 609
-
total
9 778
-
58 428
-
Employer
30 559
-
185 687
-
social contributions
7 640
-
25 601
-
health
2 750
-
16 712
-
total
10 390
-
42 313
-
Corporate
187 051
228 000
-
-
income
35 540
43 320
-
-
total
35 540
43 320
-
-
Dividends
151 512
184 680
-
-
withholding
22 727
27 702
-
-
total
22 727
27 702
-
-
Income
228 000
228 000
228 000
228 000
Total tax
78 435
71 022
100 741
90 324
After tax
149 565
156 978
127 259
137 676
Living cost
20 780
20 780
20 780
20 780
Free-cash
128 785
136 198
106 479
116 896

Estimated living cost  is ₽20780 per week

₽14434
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1478
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽409
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.
₽4459
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
₽112070
₽122236
₽101653
₽131372
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
-
-
-
228 000
health
-
-
-
30 780
social contributions
-
-
-
29 902
income
-
-
-
25 098
solidarity contribution
-
-
-
4 544
total
-
-
-
90 324
Employee
37 656
-
185 687
-
income
4 519
-
23 095
-
social contributions
2 448
-
6 656
-
health
5 084
-
25 068
-
solidarity contribution
-
-
3 609
-
total
12 051
-
58 428
-
Employer
37 656
-
185 687
-
social contributions
9 414
-
25 601
-
health
3 389
-
16 712
-
total
12 803
-
42 313
-
Corporate
177 540
228 000
-
-
income
33 733
43 320
-
-
total
33 733
43 320
-
-
Dividends
143 808
184 680
-
-
withholding
21 571
27 702
-
-
total
21 571
27 702
-
-
Income
228 000
228 000
228 000
228 000
Total tax
80 158
71 022
100 741
90 324
After tax
147 842
156 978
127 259
137 676
Living cost
25 606
25 606
25 606
25 606
Free-cash
122 236
131 372
101 653
112 070

Estimated living cost  is ₽25606 per week

₽19043
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1419
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽443
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
Copenhagen , Denmark
₽86984
₽15965
₽31177
₽31177
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
-
-
-
228 000
national
-
-
-
29 011
pensions
-
-
-
783
municipal
-
-
-
49 539
labour market
-
-
-
18 177
total
-
-
-
97 510
Employee
183 628
183 628
183 628
-
municipal
39 103
39 103
39 103
-
national
22 434
22 434
22 434
-
pensions
261
261
261
-
labour market
14 669
14 669
14 669
-
total
76 467
76 467
76 467
-
Employer
183 628
183 628
183 628
-
pensions
522
522
522
-
labour market
14 690
14 690
14 690
-
municipal
39 165
39 165
39 165
-
national
22 473
22 473
22 473
-
total
76 850
76 850
76 850
-
Corporate
31 178
-
-
-
income
6 859
-
-
-
total
6 859
-
-
-
Dividends
24 319
-
-
-
withholding
8 353
-
-
-
total
8 353
-
-
-
Income
228 000
228 000
228 000
228 000
Total tax
168 529
153 317
153 317
97 510
After tax
59 471
74 683
74 683
130 490
Living cost
43 506
43 506
43 506
43 506
Free-cash
15 965
31 177
31 177
86 984

Estimated living cost  is ₽43506 per week

₽29776
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3849
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽669
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.
₽9212
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
₽100456
₽155053
₽109661
₽160646
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
-
-
-
228 000
health
-
-
-
29 640
pensions
-
-
-
45 599
income
-
-
-
30 552
total
-
-
-
105 791
Employee
25 548
-
170 404
-
unemployment
408
-
2 726
-
income
2 876
-
32 855
-
pensions
511
-
3 408
-
total
3 795
-
38 989
-
Employer
25 548
-
170 404
-
pensions
5 110
-
34 080
-
health
3 321
-
22 153
-
unemployment
205
-
1 364
-
total
8 636
-
57 597
-
Corporate
193 816
228 000
-
-
income
38 763
45 601
-
-
total
38 763
45 601
-
-
Dividends
155 053
182 399
-
-
total
-
-
-
-
Income
228 000
228 000
228 000
228 000
Total tax
51 194
45 601
96 586
105 791
After tax
176 806
182 399
131 414
122 209
Living cost
21 753
21 753
21 753
21 753
Free-cash
155 053
160 646
109 661
100 456

Estimated living cost  is ₽21753 per week

₽14920
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1295
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽438
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.
₽5100
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
₽102404
₽106765
₽76290
₽103309
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

-
-
-
228 000
national
-
-
-
47 409
health
-
-
-
3 136
municipal
-
-
-
40 475
total
-
-
-
91 020
Employee
47 382
-
191 806
-
unemployment
711
-
2 876
-
municipal
7 761
-
31 212
-
national
783
-
31 329
-
pensions
3 198
-
12 948
-
health
354
-
2 577
-
total
12 807
-
80 942
-
Employer
47 382
-
191 806
-
pensions
8 220
-
33 278
-
health
364
-
1 477
-
accident
48
-
191
-
unemployment
308
-
1 246
-
total
8 940
-
36 192
-
Corporate
171 678
228 000
-
-
income
34 336
45 601
-
-
total
34 336
45 601
-
-
Dividends

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

103 006
136 800
-
-
municipal
18 541
24 624
-
-
national
12 035
19 890
-
-
total
30 576
44 514
-
-
Income
228 000
228 000
228 000
228 000
Total tax
86 659
90 115
117 134
91 020
After tax
141 341
137 885
110 866
136 980
Living cost
34 576
34 576
34 576
34 576
Free-cash
106 765
103 309
76 290
102 404

Estimated living cost  is ₽34576 per week

₽22585
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3326
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.
₽8116
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
₽94805
₽92158
₽86514
₽87154
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
-
-
-
228 000
surtax
-
-
-
-
health
-
-
-
11 806
pensions
-
-
-
34 043
social contributions
-
-
-
6 496
income
-
-
-
46 022
other
-
-
-
7 069
total
-
-
-
105 436
Employee
34 406
-
172 800
-
income
1 774
-
40 073
-
surtax
-
-
-
-
social contributions
981
-
4 924
-
pensions
3 891
-
13 532
-
total
6 646
-
58 529
-
Employer
34 406
-
172 800
-
pensions
5 653
-
22 510
-
social contributions
103
-
518
-
other
1 188
-
7 387
-
health
2 408
-
17 784
-
unemployment
1 393
-
6 999
-
total
10 745
-
55 198
-
Corporate
182 849
228 000
-
-
income
51 198
63 839
-
-
surtax
-
-
-
-
total
51 198
63 839
-
-
Dividends
131 652
164 161
-
-
withholding
16 851
21 013
-
-
social contributions
22 643
28 235
-
-
surtax
-
-
-
-
total
39 494
49 248
-
-
Income
228 000
228 000
228 000
228 000
Total tax
108 083
113 087
113 727
105 436
After tax
119 917
114 913
114 273
122 564
Living cost
27 759
27 759
27 759
27 759
Free-cash
92 158
87 154
86 514
94 805

Estimated living cost  is ₽27759 per week

₽16099
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2820
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽526
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.
₽8314
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
₽91752
₽89419
₽83461
₽84101
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
-
-
-
228 000
surtax
-
-
-
-
health
-
-
-
11 806
pensions
-
-
-
34 043
social contributions
-
-
-
6 496
income
-
-
-
46 022
other
-
-
-
7 069
total
-
-
-
105 436
Employee
38 544
-
172 800
-
income
2 275
-
40 073
-
surtax
-
-
-
-
social contributions
1 099
-
4 924
-
pensions
4 358
-
13 532
-
total
7 732
-
58 529
-
Employer
38 544
-
172 800
-
pensions
6 332
-
22 510
-
social contributions
116
-
518
-
other
1 330
-
7 387
-
health
2 699
-
17 784
-
unemployment
1 560
-
6 999
-
total
12 037
-
55 198
-
Corporate
177 419
228 000
-
-
income
49 677
63 839
-
-
surtax
-
-
-
-
total
49 677
63 839
-
-
Dividends
127 743
164 161
-
-
withholding
16 350
21 013
-
-
social contributions
21 973
28 235
-
-
surtax
-
-
-
-
total
38 323
49 248
-
-
Income
228 000
228 000
228 000
228 000
Total tax
107 769
113 087
113 727
105 436
After tax
120 231
114 913
114 273
122 564
Living cost
30 812
30 812
30 812
30 812
Free-cash
89 419
84 101
83 461
91 752

Estimated living cost  is ₽30812 per week

₽19428
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2505
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽525
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.
₽8355
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
₽79067
₽77606
₽70776
₽71416
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
-
-
-
228 000
surtax
-
-
-
-
health
-
-
-
11 806
pensions
-
-
-
34 043
social contributions
-
-
-
6 496
income
-
-
-
46 022
other
-
-
-
7 069
total
-
-
-
105 436
Employee
56 406
-
172 800
-
income
4 922
-
40 073
-
surtax
-
-
-
-
social contributions
1 606
-
4 924
-
pensions
6 380
-
13 532
-
total
12 908
-
58 529
-
Employer
56 406
-
172 800
-
pensions
9 268
-
22 510
-
social contributions
169
-
518
-
other
1 947
-
7 387
-
health
3 948
-
17 784
-
unemployment
2 285
-
6 999
-
total
17 617
-
55 198
-
Corporate
153 978
228 000
-
-
income
43 114
63 839
-
-
surtax
-
-
-
-
total
43 114
63 839
-
-
Dividends
110 864
164 161
-
-
withholding
14 190
21 013
-
-
social contributions
19 068
28 235
-
-
surtax
-
-
-
-
total
33 258
49 248
-
-
Income
228 000
228 000
228 000
228 000
Total tax
106 897
113 087
113 727
105 436
After tax
121 103
114 913
114 273
122 564
Living cost
43 497
43 497
43 497
43 497
Free-cash
77 606
71 416
70 776
79 067

Estimated living cost  is ₽43497 per week

₽29438
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3558
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽596
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.
₽9904
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
₽219609
₽209651
₽176548
₽210748
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%.

-
-
-
228 000
microenterprise

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

-
-
-
2 539
total
-
-
-
2 539
Employee
7 314
-
228 000
-
income
1 463
-
45 600
-
total
1 463
-
45 600
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

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

220 686
228 000
-
-
total
-
-
-
-
Dividends
220 686
228 000
-
-
withholding
11 034
11 400
-
-
total
11 034
11 400
-
-
Income
228 000
228 000
228 000
228 000
Total tax
12 497
11 400
45 600
2 539
After tax
215 503
216 600
182 400
225 461
Living cost
5 852
5 852
5 852
5 852
Free-cash
209 651
210 748
176 548
219 609

Estimated living cost  is ₽5852 per week

₽3626
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽486
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.
₽1578
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
₽216342
₽205771
₽173281
₽207481
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%.

-
-
-
228 000
microenterprise

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

-
-
-
2 539
total
-
-
-
2 539
Employee
11 399
-
228 000
-
income
2 280
-
45 600
-
total
2 280
-
45 600
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

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

216 601
228 000
-
-
total
-
-
-
-
Dividends
216 601
228 000
-
-
withholding
10 830
11 400
-
-
total
10 830
11 400
-
-
Income
228 000
228 000
228 000
228 000
Total tax
13 110
11 400
45 600
2 539
After tax
214 890
216 600
182 400
225 461
Living cost
9 119
9 119
9 119
9 119
Free-cash
205 771
207 481
173 281
216 342

Estimated living cost  is ₽9119 per week

₽6171
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.
₽2259
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
₽77899
₽94238
₽104608
₽82455
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.

-
-
-
228 000
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.

-
-
-
4 300
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.

-
-
-
6 153
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.

-
-
-
78 170
trade
-
-
-
26 709
total
-
-
-
115 332
Employee

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

44 810
-
228 000
-
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.

3 685
-
78 170
-
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.

203
-
4 300
-
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.

6 153
-
6 153
-
total
10 041
-
88 623
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
183 190
228 000
-
-
trade
26 288
32 718
-
-
income
27 478
34 200
-
-
chamber of commerce
405
472
-
-
surtax

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

1 511
1 882
-
-
total
55 682
69 272
-
-
Dividends
127 508
158 729
-
-
withholding
31 535
39 340
-
-
surtax

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

1 735
2 164
-
-
total
33 270
41 504
-
-
Income
228 000
228 000
228 000
228 000
Total tax
98 993
110 776
88 623
115 332
After tax
129 007
117 224
139 377
112 668
Living cost
34 769
34 769
34 769
34 769
Free-cash
94 238
82 455
104 608
77 899

Estimated living cost  is ₽34769 per week

₽23985
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3741
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽504
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.
₽6539
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
₽82784
₽97565
₽112099
₽87602
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.

-
-
-
228 000
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.

-
-
-
4 300
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.

-
-
-
6 153
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.

-
-
-
78 170
trade
-
-
-
29 315
total
-
-
-
117 938
Employee

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

34 446
-
228 000
-
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.

962
-
78 170
-
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.

53
-
4 300
-
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.

6 153
-
6 153
-
total
7 168
-
88 623
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
193 554
228 000
-
-
trade
30 484
35 910
-
-
income
29 033
34 200
-
-
chamber of commerce
415
465
-
-
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.

1 596
1 882
-
-
total
61 528
72 457
-
-
Dividends
132 025
155 544
-
-
withholding
32 665
38 544
-
-
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.

1 796
2 119
-
-
total
34 461
40 663
-
-
Income
228 000
228 000
228 000
228 000
Total tax
103 157
113 120
88 623
117 938
After tax
124 843
114 880
139 377
110 062
Living cost
27 278
27 278
27 278
27 278
Free-cash
97 565
87 602
112 099
82 784

Estimated living cost  is ₽27278 per week

₽17159
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3181
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽509
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.
₽6429
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
₽73381
₽90983
₽103998
₽78326
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.

-
-
-
228 000
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.

-
-
-
4 300
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.

-
-
-
6 153
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.

-
-
-
78 170
trade
-
-
-
30 617
total
-
-
-
119 240
Employee

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

45 671
-
228 000
-
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.

3 924
-
78 170
-
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.

215
-
4 300
-
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.

6 153
-
6 153
-
total
10 292
-
88 623
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
182 329
228 000
-
-
trade
29 994
37 507
-
-
income
27 350
34 200
-
-
chamber of commerce
396
461
-
-
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.

1 504
1 882
-
-
total
59 244
74 050
-
-
Dividends
123 085
153 951
-
-
withholding
30 429
38 146
-
-
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.

1 673
2 099
-
-
total
32 102
40 245
-
-
Income
228 000
228 000
228 000
228 000
Total tax
101 638
114 295
88 623
119 240
After tax
126 362
113 705
139 377
108 760
Living cost
35 379
35 379
35 379
35 379
Free-cash
90 983
78 326
103 998
73 381

Estimated living cost  is ₽35379 per week

₽23662
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3731
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽528
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.
₽7458
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
₽66200
₽85884
₽98121
₽71277
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.

-
-
-
228 000
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.

-
-
-
4 300
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.

-
-
-
6 153
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.

-
-
-
78 170
trade
-
-
-
31 921
total
-
-
-
120 544
Employee

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

54 124
-
228 000
-
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.

6 364
-
78 170
-
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.

350
-
4 300
-
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.

6 153
-
6 153
-
total
12 867
-
88 623
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
173 876
228 000
-
-
trade
29 819
39 103
-
-
income
26 082
34 200
-
-
chamber of commerce
381
458
-
-
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.

1 434
1 882
-
-
total
57 716
75 643
-
-
Dividends
116 160
152 358
-
-
withholding
28 698
37 748
-
-
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.

1 579
2 076
-
-
total
30 277
39 824
-
-
Income
228 000
228 000
228 000
228 000
Total tax
100 860
115 467
88 623
120 544
After tax
127 140
112 533
139 377
107 456
Living cost
41 256
41 256
41 256
41 256
Free-cash
85 884
71 277
98 121
66 200

Estimated living cost  is ₽41256 per week

₽30132
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3300
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.
₽7289
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
₽86749
₽120318
₽81244
₽123185
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
-
-
-
228 000
surtax
-
-
-
13 043
unemployment
-
-
-
205
health
-
-
-
8 533
pensions
-
-
-
24 039
income
-
-
-
75 203
other
-
-
-
-
total
-
-
-
121 023
Employee
30 329
-
202 699
-
unemployment
2 111
-
8 366
-
other
-
-
-
-
income
5 084
-
69 816
-
surtax
108
-
11 965
-
pensions
2 024
-
8 017
-
health
774
-
3 064
-
total
10 101
-
101 228
-
Employer
30 329
-
202 699
-
pensions
4 044
-
16 022
-
other
-
-
-
-
health
1 379
-
5 469
-
unemployment
962
-
3 809
-
total
6 385
-
25 300
-
Corporate
191 286
228 000
-
-
income
49 735
59 280
-
-
total
49 735
59 280
-
-
Dividends
141 552
168 720
-
-
withholding
21 233
25 307
-
-
total
21 233
25 307
-
-
Income
228 000
228 000
228 000
228 000
Total tax
87 454
84 587
126 528
121 023
After tax
140 546
143 413
101 472
106 977
Living cost
20 228
20 228
20 228
20 228
Free-cash
120 318
123 185
81 244
86 749

Estimated living cost  is ₽20228 per week

₽12213
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1759
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.
₽5789
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
₽87104
₽120736
₽81599
₽123540
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
-
-
-
228 000
surtax
-
-
-
13 043
unemployment
-
-
-
205
health
-
-
-
8 533
pensions
-
-
-
24 039
income
-
-
-
75 203
other
-
-
-
-
total
-
-
-
121 023
Employee
29 782
-
202 699
-
unemployment
2 073
-
8 366
-
other
-
-
-
-
income
4 992
-
69 816
-
surtax
97
-
11 965
-
pensions
1 986
-
8 017
-
health
761
-
3 064
-
total
9 909
-
101 228
-
Employer
29 782
-
202 699
-
pensions
3 970
-
16 022
-
other
-
-
-
-
health
1 355
-
5 469
-
unemployment
943
-
3 809
-
total
6 268
-
25 300
-
Corporate
191 949
228 000
-
-
income
49 907
59 280
-
-
total
49 907
59 280
-
-
Dividends
142 042
168 720
-
-
withholding
21 307
25 307
-
-
total
21 307
25 307
-
-
Income
228 000
228 000
228 000
228 000
Total tax
87 391
84 587
126 528
121 023
After tax
140 609
143 413
101 472
106 977
Living cost
19 873
19 873
19 873
19 873
Free-cash
120 736
123 540
81 599
87 104

Estimated living cost  is ₽19873 per week

₽12151
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1834
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽458
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.
₽5430
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
₽140068
₽110457
₽114294
₽110085
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
-
-
-
228 000
unemployment
-
-
-
3 420
health
-
-
-
15 960
pensions
-
-
-
22 800
income
-
-
-
27 873
total
-
-
-
70 053
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.

25 809
10 272
190 795
-
unemployment
387
154
2 862
-
income
3 155
1 256
23 325
-
pensions
2 581
1 027
19 079
-
health
1 807
719
13 356
-
total
7 930
3 156
58 622
-
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.

25 809
10 272
190 795
-
pensions
5 033
2 003
37 205
-
total
5 033
2 003
37 205
-
Corporate
197 158
215 725
-
-
income
17 744
19 415
-
-
total
17 744
19 415
-
-
Dividends
179 414
196 310
-
-
withholding
34 089
37 299
-
-
social contributions
34 868
38 163
-
-
total
68 957
75 462
-
-
Income
228 000
228 000
228 000
228 000
Total tax
99 664
100 036
95 827
70 053
After tax
128 336
127 964
132 173
157 947
Living cost
17 879
17 879
17 879
17 879
Free-cash
110 457
110 085
114 294
140 068

Estimated living cost  is ₽17879 per week

₽12201
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1463
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽357
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.
₽3858
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
₽83768
₽97927
₽84993
₽98653
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
-
-
-
228 000
national
-
-
-
45 283
pensions
-
-
-
27 360
social contributions
-
-
-
2 451
municipal
-
-
-
25 519
total
-
-
-
100 613
Employee
67 617
-
197 104
-
municipal
8 352
-
26 401
-
national
12 942
-
47 216
-
pensions
2 705
-
7 884
-
total
23 999
-
81 501
-
Employer
67 617
-
197 104
-
pensions
5 409
-
15 768
-
social contributions
727
-
2 119
-
total
6 136
-
17 887
-
Corporate
149 784
228 000
-
-
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%.

29 957
45 600
-
-
total
29 957
45 600
-
-
Dividends
119 827
182 400
-
-
withholding
26 362
40 128
-
-
total
26 362
40 128
-
-
Income
228 000
228 000
228 000
228 000
Total tax
86 454
85 728
99 388
100 613
After tax
141 546
142 272
128 612
127 387
Living cost
43 619
43 619
43 619
43 619
Free-cash
97 927
98 653
84 993
83 768

Estimated living cost  is ₽43619 per week

₽29647
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4055
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽653
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.
₽9264
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
₽60738
₽110285
₽60738
₽108299
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
-
-
-
228 000
social contributions
-
-
-
39 646
income
-
-
-
76 314
total
-
-
-
115 960
Employee
70 446
-
228 000
-
social contributions
5 853
-
39 646
-
income
13 293
-
76 314
-
total
19 146
-
115 960
-
Employer
70 446
-
228 000
-
total
-
-
-
-
Corporate
157 554
228 000
-
-
income
19 695
28 500
-
-
total
19 695
28 500
-
-
Dividends
137 859
199 500
-
-
withholding
27 572
39 899
-
-
total
27 572
39 899
-
-
Income
228 000
228 000
228 000
228 000
Total tax
66 413
68 399
115 960
115 960
After tax
161 587
159 601
112 040
112 040
Living cost
51 302
51 302
51 302
51 302
Free-cash
110 285
108 299
60 738
60 738

Estimated living cost  is ₽51302 per week

₽39029
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4180
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽490
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.
₽7602
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
₽73472
₽78943
₽65836
₽83645
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
-
-
-
228 000
national
-
-
-
66 986
regional
-
-
-
3 003
social contributions
-
-
-
45 074
municipal
-
-
-
1 463
total
-
-
-
116 526
Employee
80 039
-
228 000
-
municipal
424
-
1 352
-
national
13 869
-
60 956
-
social contributions
26 989
-
59 093
-
regional
755
-
2 761
-
total
42 037
-
124 162
-
Employer
80 039
-
228 000
-
total
-
-
-
-
Corporate
147 961
228 000
-
-
nationa
35 510
54 720
-
-
municipal
5 770
8 892
-
-
total
41 280
63 612
-
-
Dividends
106 681
164 388
-
-
withholding
27 738
42 741
-
-
total
27 738
42 741
-
-
Income
228 000
228 000
228 000
228 000
Total tax
111 055
106 353
124 162
116 526
After tax
116 945
121 647
103 838
111 474
Living cost
38 002
38 002
38 002
38 002
Free-cash
78 943
83 645
65 836
73 472

Estimated living cost  is ₽38002 per week

₽26490
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2492
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽583
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.
₽8436
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
₽86504
₽93581
₽78910
₽95582
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
-
-
-
228 000
national
-
-
-
66 986
regional
-
-
-
3 713
social contributions
-
-
-
45 074
municipal
-
-
-
1 463
total
-
-
-
117 236
Employee
49 957
-
228 000
-
municipal
265
-
1 352
-
national
7 915
-
60 956
-
social contributions
16 846
-
59 093
-
regional
673
-
3 429
-
total
25 699
-
124 830
-
Employer
49 957
-
228 000
-
total
-
-
-
-
Corporate
178 043