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
₽ 232500
per

Your estimated
City
free-cash

Andorra , Andorra
₽184310
₽149491
₽143315
₽181523
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
-
-
-
232 500
social contributions
-
-
-
51 149
income
-
-
-
13 096
total
-
-
-
64 245
Employee
26 673
-
201 297
-
social contributions
1 733
-
13 085
-
income
-
-
13 783
-
total
1 733
-
26 868
-
Employer
26 673
-
201 297
-
social contributions
4 135
-
31 201
-
total
4 135
-
31 201
-
Corporate
201 692
232 500
-
-
income
20 169
23 250
-
-
total
20 169
23 250
-
-
Dividends
181 524
209 250
-
-
total
-
-
-
-
Income
232 500
232 500
232 500
232 500
Total tax
26 037
23 250
58 069
64 245
After tax
206 463
209 250
174 431
168 255
Living cost
24 940
24 940
24 940
24 940
Free-cash
181 523
184 310
149 491
143 315

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
₽101436
₽33281
₽92054
₽101025
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
-
-
-
232 500
chamber of commerce
-
-
-
931
unemployment
-
-
-
5 089
health
-
-
-
7 414
pensions
-
-
-
17 931
income
-
-
-
82 612
surtax
-
-
-
-
total
-
-
-
113 977
Employee
36 267
33 064
197 279
-
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
71 443
-
total
9 798
8 427
88 996
-
Employer
36 267
33 064
197 279
-
pensions
4 552
4 150
12 164
-
accident
471
430
1 260
-
unemployment
1 088
992
2 908
-
surtax
-
-
-
-
payroll
1 088
992
5 918
-
chamber of commerce
145
132
789
-
health
1 371
1 250
3 664
-
other
1 722
1 570
8 518
-
total
10 437
9 516
35 221
-
Corporate
185 796
189 920
194 130
-
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.

46 450
47 481
48 533
-
total
46 450
47 481
48 533
-
Dividends
139 346
142 440
-
-
withholding
38 321
39 171
-
-
total
38 321
39 171
-
-
Income
232 500
232 500
232 500
232 500
Total tax
105 006
104 595
172 750
113 977
After tax
127 494
127 905
59 750
118 523
Living cost
26 469
26 469
26 469
26 469
Free-cash
101 025
101 436
33 281
92 054

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
₽98581
₽30478
₽89125
₽97300
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
-
-
-
232 500
chamber of commerce
-
-
-
931
unemployment
-
-
-
5 089
health
-
-
-
7 414
pensions
-
-
-
17 931
income
-
-
-
82 612
surtax
-
-
-
164
total
-
-
-
114 141
Employee
41 463
33 064
197 127
-
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
71 365
-
total
12 228
8 427
88 918
-
Employer
41 463
33 064
197 127
-
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
5 914
-
chamber of commerce
165
132
789
-
health
1 567
1 250
3 664
-
other
1 970
1 570
8 512
-
total
12 096
9 680
35 375
-
Corporate
178 942
189 757
193 978
-
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.

44 735
47 440
48 495
-
total
44 735
47 440
48 495
-
Dividends
134 207
142 317
-
-
withholding
36 907
39 138
-
-
total
36 907
39 138
-
-
Income
232 500
232 500
232 500
232 500
Total tax
105 966
104 685
172 788
114 141
After tax
126 534
127 815
59 712
118 359
Living cost
29 234
29 234
29 234
29 234
Free-cash
97 300
98 581
30 478
89 125

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
₽94779
₽46783
₽71105
₽87158
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
-
-
-
232 500
social contributions
-
-
-
20 685
communal

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

-
-
-
12 709
national
-
-
-
97 750
total
-
-
-
131 144
Employee

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

59 347
-
180 078
-
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
-
8 463
-
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
-
13 506
-
communal

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

3 095
-
9 393
-
national
18 246
-
70 115
-
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
-
1 567
-
total
29 096
-
103 044
-
Employer

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

59 347
-
180 078
-
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
-
2 341
-
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
-
2 629
-
surtax
6 729
-
20 421
-
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
-
11 075
-
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
-
15 956
-
total
17 275
-
52 422
-
Corporate
155 878
232 500
-
-
surtax
623
1 064
-
-
income
31 176
53 254
-
-
total
31 799
54 318
-
-
Dividends
124 079
178 181
-
-
withholding

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

36 921
53 152
-
-
total
36 921
53 152
-
-
Income
232 500
232 500
232 500
232 500
Total tax
115 091
107 470
155 466
131 144
After tax
117 409
125 030
77 034
101 356
Living cost
30 251
30 251
30 251
30 251
Free-cash
87 158
94 779
46 783
71 105

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
₽184524
₽185678
₽175629
₽179471
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
-
-
-
232 500
unemployment
-
-
-
116
health
-
-
-
3 331
pensions

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

-
-
-
4 286
income
-
-
-
34 875
total
-
-
-
42 608
Employee
18 887
-
226 818
-
accident

We are using the highest rate at 1.1%.

208
-
319
-
health
869
-
1 332
-
pensions

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

1 658
-
2 543
-
income
1 889
-
22 682
-
total
4 624
-
26 876
-
Employer
18 887
-
226 818
-
accident

We are using the highest rate at 1.1%.

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

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

2 081
-
3 192
-
total
3 705
-
5 683
-
Corporate
209 907
232 500
-
-
income
20 991
23 250
-
-
total
20 991
23 250
-
-
Dividends
188 917
209 250
-
-
withholding
9 446
10 463
-
-
total
9 446
10 463
-
-
Income
232 500
232 500
232 500
232 500
Total tax
38 766
33 713
32 559
42 608
After tax
193 734
198 787
199 941
189 892
Living cost
14 263
14 263
14 263
14 263
Free-cash
179 471
184 524
185 678
175 629

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
₽187916
₽189070
₽179021
₽184065
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
-
-
-
232 500
unemployment
-
-
-
116
health
-
-
-
3 331
pensions

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

-
-
-
4 286
income
-
-
-
34 875
total
-
-
-
42 608
Employee
14 395
-
226 818
-
accident

We are using the highest rate at 1.1%.

158
-
319
-
health
662
-
1 332
-
pensions

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

1 264
-
2 543
-
income
1 439
-
22 682
-
total
3 523
-
26 876
-
Employer
14 395
-
226 818
-
accident

We are using the highest rate at 1.1%.

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

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

1 587
-
3 192
-
total
2 825
-
5 683
-
Corporate
215 280
232 500
-
-
income
21 528
23 250
-
-
total
21 528
23 250
-
-
Dividends
193 752
209 250
-
-
withholding
9 688
10 463
-
-
total
9 688
10 463
-
-
Income
232 500
232 500
232 500
232 500
Total tax
37 564
33 713
32 559
42 608
After tax
194 936
198 787
199 941
189 892
Living cost
10 871
10 871
10 871
10 871
Free-cash
184 065
187 916
189 070
179 021

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
₽150118
₽133569
₽135381
₽145605
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
-
-
-
232 500
social contributions
-
-
-
13 424
health
-
-
-
5 929
income
-
-
-
58 557
total
-
-
-
77 910
Employee
63 798
63 798
221 265
-
health
494
1 085
3 761
-
social contributions
2 412
5 295
7 142
-
income
6 947
5 906
57 583
-
total
9 853
12 286
68 486
-
Employer
63 798
63 798
221 265
-
social contributions
2 412
5 295
7 142
-
health
537
1 181
4 094
-
total
2 949
6 476
11 236
-
Corporate
200 489
162 227
-
-
income
25 061
20 279
-
-
total
25 061
20 279
-
-
Dividends
175 428
141 948
-
-
withholding
29 823
24 132
-
-
total
29 823
24 132
-
-
Income
232 500
232 500
232 500
232 500
Total tax
67 686
63 173
79 722
77 910
After tax
164 814
169 327
152 778
154 590
Living cost
19 209
19 209
19 209
19 209
Free-cash
145 605
150 118
133 569
135 381

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
₽142417
₽125868
₽127680
₽138978
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
-
-
-
232 500
social contributions
-
-
-
13 424
health
-
-
-
5 929
income
-
-
-
58 557
total
-
-
-
77 910
Employee
63 798
63 798
221 265
-
health
635
1 085
3 761
-
social contributions
3 100
5 295
7 142
-
income
6 699
5 906
57 583
-
total
10 434
12 286
68 486
-
Employer
63 798
63 798
221 265
-
social contributions
3 100
5 295
7 142
-
health
691
1 181
4 094
-
total
3 791
6 476
11 236
-
Corporate
191 364
162 227
-
-
income
23 921
20 279
-
-
total
23 921
20 279
-
-
Dividends
167 444
141 948
-
-
withholding
28 466
24 132
-
-
total
28 466
24 132
-
-
Income
232 500
232 500
232 500
232 500
Total tax
66 612
63 173
79 722
77 910
After tax
165 888
169 327
152 778
154 590
Living cost
26 910
26 910
26 910
26 910
Free-cash
138 978
142 417
125 868
127 680

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
₽140553
₽111361
₽122167
₽133589
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
-
-
-
232 500
social contributions
-
-
-
28 093
health
-
-
-
31 387
solidarity contribution
-
-
-
5 377
income
-
-
-
25 953
total
-
-
-
90 810
Employee
28 710
-
191 237
-
health
3 876
-
25 817
-
social contributions
1 866
-
6 254
-
solidarity contribution
-
-
4 407
-
income
3 445
-
23 875
-
total
9 187
-
60 353
-
Employer
28 710
-
191 237
-
social contributions
7 178
-
24 052
-
health
2 584
-
17 211
-
total
9 762
-
41 263
-
Corporate
194 028
232 500
-
-
income
36 865
44 175
-
-
total
36 865
44 175
-
-
Dividends
157 163
188 325
-
-
withholding
23 574
28 249
-
-
total
23 574
28 249
-
-
Income
232 500
232 500
232 500
232 500
Total tax
79 388
72 424
101 616
90 810
After tax
153 112
160 076
130 884
141 690
Living cost
19 523
19 523
19 523
19 523
Free-cash
133 589
140 553
111 361
122 167

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
₽136019
₽106827
₽117633
₽127436
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
-
-
-
232 500
social contributions
-
-
-
28 093
health
-
-
-
31 387
solidarity contribution
-
-
-
5 377
income
-
-
-
25 953
total
-
-
-
90 810
Employee
35 378
-
191 237
-
health
4 776
-
25 817
-
social contributions
2 300
-
6 254
-
solidarity contribution
-
-
4 407
-
income
4 245
-
23 875
-
total
11 321
-
60 353
-
Employer
35 378
-
191 237
-
social contributions
8 845
-
24 052
-
health
3 184
-
17 211
-
total
12 029
-
41 263
-
Corporate
185 093
232 500
-
-
income
35 168
44 175
-
-
total
35 168
44 175
-
-
Dividends
149 925
188 325
-
-
withholding
22 489
28 249
-
-
total
22 489
28 249
-
-
Income
232 500
232 500
232 500
232 500
Total tax
81 007
72 424
101 616
90 810
After tax
151 493
160 076
130 884
141 690
Living cost
24 057
24 057
24 057
24 057
Free-cash
127 436
136 019
106 827
117 633

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
₽51246
₽51246
₽92092
₽24898
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
-
-
-
232 500
labour market
-
-
-
18 542
municipal
-
-
-
50 984
pensions
-
-
-
721
national
-
-
-
30 096
total
-
-
-
100 343
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
51 246
-
-
-
income
11 274
-
-
-
total
11 274
-
-
-
Dividends
39 972
-
-
-
withholding
15 074
-
-
-
total
15 074
-
-
-
Income
232 500
232 500
232 500
232 500
Total tax
167 537
141 189
141 189
100 343
After tax
64 963
91 311
91 311
132 157
Living cost
40 065
40 065
40 065
40 065
Free-cash
24 898
51 246
51 246
92 092

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
₽165960
₽113972
₽104580
₽160805
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
-
-
-
232 500
health
-
-
-
30 225
pensions
-
-
-
46 500
income
-
-
-
31 155
total
-
-
-
107 880
Employee
23 536
-
173 765
-
pensions
471
-
3 475
-
unemployment
376
-
2 780
-
income
2 650
-
33 501
-
total
3 497
-
39 756
-
Employer
23 536
-
173 765
-
pensions
4 708
-
34 753
-
unemployment
189
-
1 390
-
health
3 059
-
22 589
-
total
7 956
-
58 732
-
Corporate
201 008
232 500
-
-
income
40 202
46 500
-
-
total
40 202
46 500
-
-
Dividends
160 806
186 000
-
-
total
-
-
-
-
Income
232 500
232 500
232 500
232 500
Total tax
51 655
46 500
98 488
107 880
After tax
180 845
186 000
134 012
124 620
Living cost
20 040
20 040
20 040
20 040
Free-cash
160 805
165 960
113 972
104 580

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
₽106504
₽78927
₽105559
₽111036
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

-
-
-
232 500
health
-
-
-
3 234
municipal
-
-
-
41 268
national
-
-
-
50 586
total
-
-
-
95 088
Employee
43 651
-
195 592
-
health
326
-
2 666
-
municipal
7 150
-
31 823
-
pensions
2 946
-
13 202
-
national
721
-
34 187
-
unemployment
655
-
2 933
-
total
11 798
-
84 811
-
Employer
43 651
-
195 592
-
accident
44
-
195
-
unemployment
283
-
1 271
-
health
335
-
1 507
-
pensions
7 573
-
33 936
-
total
8 235
-
36 909
-
Corporate
180 613
232 500
-
-
income
36 123
46 500
-
-
total
36 123
46 500
-
-
Dividends

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

108 368
139 500
-
-
municipal
19 506
25 109
-
-
national
13 949
22 534
-
-
total
33 455
47 643
-
-
Income
232 500
232 500
232 500
232 500
Total tax
89 611
94 143
121 720
95 088
After tax
142 889
138 357
110 780
137 412
Living cost
31 853
31 853
31 853
31 853
Free-cash
111 036
106 504
78 927
105 559

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
₽91605
₽87960
₽97680
₽96215
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
-
-
-
232 500
social contributions
-
-
-
6 624
health
-
-
-
12 526
pensions
-
-
-
33 228
other
-
-
-
7 208
income
-
-
-
49 661
surtax
-
-
-
-
total
-
-
-
109 247
Employee
31 696
-
175 338
-
income
1 634
-
42 710
-
social contributions
904
-
4 996
-
pensions
3 585
-
14 101
-
surtax
-
-
-
-
total
6 123
-
61 807
-
Employer
31 696
-
175 338
-
pensions
5 208
-
23 399
-
social contributions
94
-
526
-
unemployment
1 283
-
7 101
-
health
2 218
-
18 482
-
other
1 094
-
7 652
-
total
9 897
-
57 160
-
Corporate
190 905
232 500
-
-
surtax
-
-
-
-
income
53 453
65 101
-
-
total
53 453
65 101
-
-
Dividends
137 452
167 399
-
-
surtax
-
-
-
-
withholding
17 595
21 427
-
-
social contributions
23 644
28 794
-
-
total
41 239
50 221
-
-
Income
232 500
232 500
232 500
232 500
Total tax
110 712
115 322
118 967
109 247
After tax
121 788
117 178
113 533
123 253
Living cost
25 573
25 573
25 573
25 573
Free-cash
96 215
91 605
87 960
97 680

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
₽88792
₽85147
₽94867
₽93695
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
-
-
-
232 500
social contributions
-
-
-
6 624
health
-
-
-
12 526
pensions
-
-
-
33 228
other
-
-
-
7 208
income
-
-
-
49 661
surtax
-
-
-
-
total
-
-
-
109 247
Employee
35 509
-
175 338
-
income
2 096
-
42 710
-
social contributions
1 012
-
4 996
-
pensions
4 015
-
14 101
-
surtax
-
-
-
-
total
7 123
-
61 807
-
Employer
35 509
-
175 338
-
pensions
5 833
-
23 399
-
social contributions
107
-
526
-
unemployment
1 437
-
7 101
-
health
2 486
-
18 482
-
other
1 225
-
7 652
-
total
11 088
-
57 160
-
Corporate
185 902
232 500
-
-
surtax
-
-
-
-
income
52 053
65 101
-
-
total
52 053
65 101
-
-
Dividends
133 849
167 399
-
-
surtax
-
-
-
-
withholding
17 133
21 427
-
-
social contributions
23 022
28 794
-
-
total
40 155
50 221
-
-
Income
232 500
232 500
232 500
232 500
Total tax
110 419
115 322
118 967
109 247
After tax
122 081
117 178
113 533
123 253
Living cost
28 386
28 386
28 386
28 386
Free-cash
93 695
88 792
85 147
94 867

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
₽77106
₽73461
₽83181
₽82811
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
-
-
-
232 500
social contributions
-
-
-
6 624
health
-
-
-
12 526
pensions
-
-
-
33 228
other
-
-
-
7 208
income
-
-
-
49 661
surtax
-
-
-
-
total
-
-
-
109 247
Employee
51 964
-
175 338
-
income
4 534
-
42 710
-
social contributions
1 480
-
4 996
-
pensions
5 877
-
14 101
-
surtax
-
-
-
-
total
11 891
-
61 807
-
Employer
51 964
-
175 338
-
pensions
8 538
-
23 399
-
social contributions
156
-
526
-
unemployment
2 105
-
7 101
-
health
3 637
-
18 482
-
other
1 793
-
7 652
-
total
16 229
-
57 160
-
Corporate
164 307
232 500
-
-
surtax
-
-
-
-
income
46 006
65 101
-
-
total
46 006
65 101
-
-
Dividends
118 301
167 399
-
-
surtax
-
-
-
-
withholding
15 143
21 427
-
-
social contributions
20 348
28 794
-
-
total
35 491
50 221
-
-
Income
232 500
232 500
232 500
232 500
Total tax
109 617
115 322
118 967
109 247
After tax
122 883
117 178
113 533
123 253
Living cost
40 072
40 072
40 072
40 072
Free-cash
82 811
77 106
73 461
83 181

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
₽215018
₽180143
₽223973
₽213920
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%.

-
-
-
232 500
microenterprise

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

-
-
-
2 670
total
-
-
-
2 670
Employee
7 321
-
232 500
-
income
1 464
-
46 500
-
total
1 464
-
46 500
-
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%.

225 179
232 500
-
-
total
-
-
-
-
Dividends
225 179
232 500
-
-
withholding
11 259
11 625
-
-
total
11 259
11 625
-
-
Income
232 500
232 500
232 500
232 500
Total tax
12 723
11 625
46 500
2 670
After tax
219 777
220 875
186 000
229 830
Living cost
5 857
5 857
5 857
5 857
Free-cash
213 920
215 018
180 143
223 973

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
₽211748
₽176873
₽220703
₽210037
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%.

-
-
-
232 500
microenterprise

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

-
-
-
2 670
total
-
-
-
2 670
Employee
11 409
-
232 500
-
income
2 282
-
46 500
-
total
2 282
-
46 500
-
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%.

221 091
232 500
-
-
total
-
-
-
-
Dividends
221 091
232 500
-
-
withholding
11 054
11 625
-
-
total
11 054
11 625
-
-
Income
232 500
232 500
232 500
232 500
Total tax
13 336
11 625
46 500
2 670
After tax
219 164
220 875
186 000
229 830
Living cost
9 127
9 127
9 127
9 127
Free-cash
210 037
211 748
176 873
220 703

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
₽87481
₽108877
₽81048
₽98337
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.

-
-
-
232 500
health

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

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

-
-
-
5 668
trade
-
-
-
27 829
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.

-
-
-
81 445
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.

-
-
-
4 479
total
-
-
-
119 421
Employee

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

41 281
-
232 500
-
health

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

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

5 668
-
5 668
-
surtax

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

187
-
4 479
-
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
-
81 445
-
total
9 250
-
91 592
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
191 219
232 500
-
-
trade
27 440
33 364
-
-
surtax

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

1 578
1 918
-
-
chamber of commerce
406
468
-
-
income
28 683
34 876
-
-
total
58 107
70 626
-
-
Dividends
133 112
161 875
-
-
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.

1 812
2 209
-
-
withholding
32 963
40 153
-
-
total
34 775
42 362
-
-
Income
232 500
232 500
232 500
232 500
Total tax
102 132
112 988
91 592
119 421
After tax
130 368
119 512
140 908
113 079
Living cost
32 031
32 031
32 031
32 031
Free-cash
98 337
87 481
108 877
81 048

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
₽91991
₽115778
₽85235
₽101170
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.

-
-
-
232 500
health

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

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

-
-
-
5 668
trade
-
-
-
30 543
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.

-
-
-
81 445
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.

-
-
-
4 479
total
-
-
-
122 135
Employee

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

31 733
-
232 500
-
health

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

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

5 668
-
5 668
-
surtax

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

49
-
4 479
-
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
-
81 445
-
total
6 603
-
91 592
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
200 767
232 500
-
-
trade
31 621
36 619
-
-
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.

1 656
1 918
-
-
chamber of commerce
414
460
-
-
income
30 115
34 876
-
-
total
63 806
73 873
-
-
Dividends
136 960
158 628
-
-
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.

1 866
2 163
-
-
withholding
33 925
39 343
-
-
total
35 791
41 506
-
-
Income
232 500
232 500
232 500
232 500
Total tax
106 200
115 379
91 592
122 135
After tax
126 300
117 121
140 908
110 365
Living cost
25 130
25 130
25 130
25 130
Free-cash
101 170
91 991
115 778
85 235

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
₽83332
₽108315
₽76415
₽94992
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.

-
-
-
232 500
health

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

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

-
-
-
5 668
trade
-
-
-
31 900
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.

-
-
-
81 445
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.

-
-
-
4 479
total
-
-
-
123 492
Employee

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

42 074
-
232 500
-
health

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

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

5 668
-
5 668
-
surtax

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

198
-
4 479
-
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
-
81 445
-
total
9 481
-
91 592
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
190 426
232 500
-
-
trade
31 325
38 247
-
-
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.

1 571
1 918
-
-
chamber of commerce
397
457
-
-
income
28 564
34 876
-
-
total
61 857
75 498
-
-
Dividends
128 568
157 003
-
-
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.

1 751
2 141
-
-
withholding
31 826
38 936
-
-
total
33 577
41 077
-
-
Income
232 500
232 500
232 500
232 500
Total tax
104 915
116 575
91 592
123 492
After tax
127 585
115 925
140 908
109 008
Living cost
32 593
32 593
32 593
32 593
Free-cash
94 992
83 332
108 315
76 415

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
₽76723
₽102900
₽69641
₽90177
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.

-
-
-
232 500
health

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

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

-
-
-
5 668
trade
-
-
-
33 259
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.

-
-
-
81 445
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.

-
-
-
4 479
total
-
-
-
124 851
Employee

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

49 862
-
232 500
-
health

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

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

5 668
-
5 668
-
surtax

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

323
-
4 479
-
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
-
81 445
-
total
11 854
-
91 592
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
182 638
232 500
-
-
trade
31 322
39 873
-
-
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.

1 507
1 918
-
-
chamber of commerce
383
453
-
-
income
27 396
34 876
-
-
total
60 608
77 120
-
-
Dividends
122 031
155 380
-
-
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.

1 661
2 119
-
-
withholding
30 192
38 530
-
-
total
31 853
40 649
-
-
Income
232 500
232 500
232 500
232 500
Total tax
104 315
117 769
91 592
124 851
After tax
128 185
114 731
140 908
107 649
Living cost
38 008
38 008
38 008
38 008
Free-cash
90 177
76 723
102 900
69 641

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
₽127608
₽85174
₽90247
₽124970
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
-
-
-
232 500
unemployment
-
-
-
189
health
-
-
-
7 861
pensions
-
-
-
22 146
other
-
-
-
-
income
-
-
-
79 386
surtax
-
-
-
14 036
total
-
-
-
123 618
Employee
27 940
-
209 192
-
health
713
-
2 823
-
pensions
1 864
-
7 386
-
surtax
99
-
13 044
-
other
-
-
-
-
unemployment
1 944
-
7 707
-
income
4 684
-
74 423
-
total
9 304
-
105 383
-
Employer
27 940
-
209 192
-
pensions
3 725
-
14 761
-
unemployment
886
-
3 509
-
health
1 271
-
5 038
-
other
-
-
-
-
total
5 882
-
23 308
-
Corporate
198 677
232 500
-
-
income
51 656
60 450
-
-
total
51 656
60 450
-
-
Dividends
147 021
172 050
-
-
withholding
22 053
25 807
-
-
total
22 053
25 807
-
-
Income
232 500
232 500
232 500
232 500
Total tax
88 895
86 257
128 691
123 618
After tax
143 605
146 243
103 809
108 882
Living cost
18 635
18 635
18 635
18 635
Free-cash
124 970
127 608
85 174
90 247

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
₽127935
₽85501
₽90574
₽125351
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
-
-
-
232 500
unemployment
-
-
-
189
health
-
-
-
7 861
pensions
-
-
-
22 146
other
-
-
-
-
income
-
-
-
79 386
surtax
-
-
-
14 036
total
-
-
-
123 618
Employee
27 437
-
209 192
-
health
701
-
2 823
-
pensions
1 830
-
7 386
-
surtax
90
-
13 044
-
other
-
-
-
-
unemployment
1 910
-
7 707
-
income
4 599
-
74 423
-
total
9 130
-
105 383
-
Employer
27 437
-
209 192
-
pensions
3 657
-
14 761
-
unemployment
869
-
3 509
-
health
1 249
-
5 038
-
other
-
-
-
-
total
5 775
-
23 308
-
Corporate
199 288
232 500
-
-
income
51 815
60 450
-
-
total
51 815
60 450
-
-
Dividends
147 473
172 050
-
-
withholding
22 121
25 807
-
-
total
22 121
25 807
-
-
Income
232 500
232 500
232 500
232 500
Total tax
88 841
86 257
128 691
123 618
After tax
143 659
146 243
103 809
108 882
Living cost
18 308
18 308
18 308
18 308
Free-cash
125 351
127 935
85 501
90 574

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
₽114176
₽118510
₽144792
₽114515
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
-
-
-
232 500
unemployment
-
-
-
3 487
health
-
-
-
16 275
pensions
-
-
-
23 250
income
-
-
-
28 423
total
-
-
-
71 435
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
194 561
-
health
1 644
654
13 619
-
pensions
2 349
935
19 456
-
unemployment
352
140
2 918
-
income
2 872
1 143
23 785
-
total
7 217
2 872
59 778
-
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
194 561
-
pensions
4 581
1 823
37 939
-
total
4 581
1 823
37 939
-
Corporate
204 429
221 328
-
-
income
18 399
19 920
-
-
total
18 399
19 920
-
-
Dividends
186 030
201 408
-
-
withholding
35 346
38 268
-
-
social contributions
36 169
39 168
-
-
total
71 515
77 436
-
-
Income
232 500
232 500
232 500
232 500
Total tax
101 712
102 051
97 717
71 435
After tax
130 788
130 449
134 783
161 065
Living cost
16 273
16 273
16 273
16 273
Free-cash
114 515
114 176
118 510
144 792

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
₽103197
₽88431
₽87184
₽102500
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
-
-
-
232 500
social contributions
-
-
-
2 499
municipal
-
-
-
26 086
pensions
-
-
-
27 900
national
-
-
-
46 948
total
-
-
-
103 433
Employee
64 927
-
200 994
-
municipal
8 020
-
26 986
-
pensions
2 597
-
8 040
-
national
12 427
-
48 919
-
total
23 044
-
83 945
-
Employer
64 927
-
200 994
-
social contributions
698
-
2 161
-
pensions
5 194
-
16 080
-
total
5 892
-
18 241
-
Corporate
157 396
232 500
-
-
income

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

31 479
46 500
-
-
total
31 479
46 500
-
-
Dividends
125 917
186 000
-
-
withholding
27 702
40 920
-
-
total
27 702
40 920
-
-
Income
232 500
232 500
232 500
232 500
Total tax
88 117
87 420
102 186
103 433
After tax
144 383
145 080
130 314
129 067
Living cost
41 883
41 883
41 883
41 883
Free-cash
102 500
103 197
88 431
87 184

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
₽115488
₽65161
₽65161
₽117319
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
-
-
-
232 500
social contributions
-
-
-
40 791
income
-
-
-
79 286
total
-
-
-
120 077
Employee
64 899
-
232 500
-
social contributions
5 392
-
40 791
-
income
12 246
-
79 286
-
total
17 638
-
120 077
-
Employer
64 899
-
232 500
-
total
-
-
-
-
Corporate
167 601
232 500
-
-
income
20 950
29 063
-
-
total
20 950
29 063
-
-
Dividends
146 652
203 437
-
-
withholding
29 331
40 687
-
-
total
29 331
40 687
-
-
Income
232 500
232 500
232 500
232 500
Total tax
67 919
69 750
120 077
120 077
After tax
164 581
162 750
112 423
112 423
Living cost
47 262
47 262
47 262
47 262
Free-cash
117 319
115 488
65 161
65 161

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
₽89040
₽72880
₽79915
₽84707
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
-
-
-
232 500
regional
-
-
-
3 159
social contributions
-
-
-
41 525
municipal
-
-
-
1 527
national
-
-
-
71 365
total
-
-
-
117 576
Employee
73 736
-
232 500
-
regional
696
-
2 934
-
municipal
390
-
1 425
-
social contributions
24 864
-
54 440
-
national
12 777
-
65 812
-
total
38 727
-
124 611
-
Employer
73 736
-
232 500
-
total
-
-
-
-
Corporate
158 764
232 500
-
-
nationa
38 103
55 800
-
-
municipal
6 192
9 067
-
-
total
44 295
64 867
-
-
Dividends
114 468
167 632
-
-
withholding
29 762
43 584
-
-
total
29 762
43 584
-
-
Income
232 500
232 500
232 500
232 500
Total tax
112 784
108 451
124 611
117 576
After tax
119 716
124 049
107 889
114 924
Living cost
35 009
35 009
35 009
35 009
Free-cash
84 707
89 040
72 880
79 915

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
₽99858
₽84859
₽91856
₽98017
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
-
-
-
232 500
regional
-
-
-
3 877
social contributions
-
-
-
41 525
municipal
-
-
-
1 527
national
-
-
-
71 365
total
-
-
-
118 294
Employee
46 023
-
232 500
-
regional
620
-
3 614
-
municipal
244
-
1 425
-
social contributions
15 519
-
54 440
-
national
7 291
-
65 812
-
total
23 674
-
125 291
-
Employer
46 023
-
232 500
-
total
-
-
-
-
Corporate
186 477
232 500