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
₽ 235000
per

Your estimated
City
free-cash

Andorra , Andorra
₽186541
₽151297
₽145055
₽183752
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
-
-
-
235 000
social contributions
-
-
-
51 700
income
-
-
-
13 287
total
-
-
-
64 987
Employee
26 693
-
203 463
-
social contributions
1 735
-
13 226
-
income
-
-
13 982
-
total
1 735
-
27 208
-
Employer
26 693
-
203 463
-
social contributions
4 138
-
31 537
-
total
4 138
-
31 537
-
Corporate
204 169
235 000
-
-
income
20 417
23 501
-
-
total
20 417
23 501
-
-
Dividends
183 752
211 499
-
-
total
-
-
-
-
Income
235 000
235 000
235 000
235 000
Total tax
26 290
23 501
58 745
64 987
After tax
208 710
211 499
176 255
170 013
Living cost
24 958
24 958
24 958
24 958
Free-cash
183 752
186 541
151 297
145 055

Estimated living cost  is ₽24958 per week

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

Additional information

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

Graz , Austria
₽102778
₽33849
₽93276
₽102368
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
-
-
-
235 000
chamber of commerce
-
-
-
941
unemployment
-
-
-
5 092
health
-
-
-
7 420
pensions
-
-
-
17 945
income
-
-
-
83 837
surtax
-
-
-
-
total
-
-
-
115 235
Employee
36 295
33 089
199 595
-
health
1 404
1 281
3 753
-
pensions
3 717
3 388
9 933
-
other
362
331
971
-
unemployment
1 089
993
2 910
-
income
3 233
2 441
72 579
-
total
9 805
8 434
90 146
-
Employer
36 295
33 089
199 595
-
pensions
4 555
4 153
12 173
-
accident
471
430
1 261
-
unemployment
1 089
993
2 910
-
surtax
-
-
-
-
payroll
1 089
993
5 987
-
chamber of commerce
145
132
799
-
health
1 372
1 251
3 667
-
other
1 724
1 571
8 608
-
total
10 445
9 523
35 405
-
Corporate
188 260
192 388
196 444
-
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.

47 064
48 097
49 111
-
total
47 064
48 097
49 111
-
Dividends
141 196
144 292
-
-
withholding
38 829
39 679
-
-
total
38 829
39 679
-
-
Income
235 000
235 000
235 000
235 000
Total tax
106 143
105 733
174 662
115 235
After tax
128 857
129 267
60 338
119 765
Living cost
26 489
26 489
26 489
26 489
Free-cash
102 368
102 778
33 849
93 276

Estimated living cost  is ₽26489 per week

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

Additional information

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

Vienna , Austria
₽99921
₽31043
₽90345
₽98636
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
-
-
-
235 000
chamber of commerce
-
-
-
941
unemployment
-
-
-
5 092
health
-
-
-
7 420
pensions
-
-
-
17 945
income
-
-
-
83 837
surtax
-
-
-
164
total
-
-
-
115 399
Employee
41 494
33 089
199 442
-
health
1 606
1 281
3 753
-
pensions
4 250
3 388
9 933
-
other
414
331
971
-
unemployment
1 245
993
2 910
-
income
4 724
2 441
72 503
-
total
12 239
8 434
90 070
-
Employer
41 494
33 089
199 442
-
pensions
5 208
4 153
12 173
-
accident
539
430
1 261
-
unemployment
1 245
993
2 910
-
surtax
164
164
164
-
payroll
1 245
993
5 983
-
chamber of commerce
165
132
797
-
health
1 568
1 251
3 667
-
other
1 971
1 571
8 603
-
total
12 105
9 687
35 558
-
Corporate
181 401
192 224
196 291
-
income

The minimum corporate income for a GmbH is €1,1750 for a year. However, for GmbHs founded after 30 June 2013, the amount is reduced to €500 for the first five years and €1000 for the next five years.

Минимальный корпоративный налог для GmbH €1,1750 в год. Если GmbHs основана после 30 Июня 2013 эта сумма сниже до €500 в первые 5 лет и €1000 для следующих пяти лет.

45 350
48 056
49 073
-
total
45 350
48 056
49 073
-
Dividends
136 051
144 169
-
-
withholding
37 414
39 646
-
-
total
37 414
39 646
-
-
Income
235 000
235 000
235 000
235 000
Total tax
107 108
105 823
174 701
115 399
After tax
127 892
129 177
60 299
119 601
Living cost
29 256
29 256
29 256
29 256
Free-cash
98 636
99 921
31 043
90 345

Estimated living cost  is ₽29256 per week

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

Additional information

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

Brussels , Belgium
₽95994
₽47508
₽72181
₽88470
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
-
-
-
235 000
social contributions
-
-
-
20 701
communal

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

-
-
-
12 857
national
-
-
-
98 987
total
-
-
-
132 545
Employee

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

59 392
-
182 013
-
health

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

2 790
-
8 554
-
pensions

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

4 454
-
13 651
-
communal

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

3 098
-
9 493
-
national
18 259
-
70 948
-
unemployment

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

517
-
1 584
-
total
29 118
-
104 230
-
Employer

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

59 392
-
182 013
-
accident

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

772
-
2 367
-
unemployment

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

867
-
2 658
-
surtax
6 734
-
20 641
-
health

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

3 652
-
11 195
-
pensions

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

5 263
-
16 127
-
total
17 288
-
52 988
-
Corporate
158 320
235 000
-
-
surtax
635
1 079
-
-
income
31 732
53 969
-
-
total
32 367
55 048
-
-
Dividends
125 954
179 952
-
-
withholding

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

37 483
53 684
-
-
total
37 483
53 684
-
-
Income
235 000
235 000
235 000
235 000
Total tax
116 256
108 732
157 218
132 545
After tax
118 744
126 268
77 782
102 455
Living cost
30 274
30 274
30 274
30 274
Free-cash
88 470
95 994
47 508
72 181

Estimated living cost  is ₽30274 per week

₽19500
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2647
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽474
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7653
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Sofia , Bulgaria
₽186647
₽187903
₽177731
₽181588
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
-
-
-
235 000
unemployment
-
-
-
116
health
-
-
-
3 334
pensions

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

-
-
-
4 291
income
-
-
-
35 250
total
-
-
-
42 991
Employee
18 907
-
229 312
-
accident

We are using the highest rate at 1.1%.

208
-
319
-
health
870
-
1 334
-
pensions

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

1 660
-
2 546
-
income
1 891
-
22 931
-
total
4 629
-
27 130
-
Employer
18 907
-
229 312
-
accident

We are using the highest rate at 1.1%.

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

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

2 083
-
3 195
-
total
3 710
-
5 689
-
Corporate
212 384
235 000
-
-
income
21 238
23 500
-
-
total
21 238
23 500
-
-
Dividends
191 146
211 500
-
-
withholding
9 557
10 575
-
-
total
9 557
10 575
-
-
Income
235 000
235 000
235 000
235 000
Total tax
39 134
34 075
32 819
42 991
After tax
195 866
200 925
202 181
192 009
Living cost
14 278
14 278
14 278
14 278
Free-cash
181 588
186 647
187 903
177 731

Estimated living cost  is ₽14278 per week

₽9444
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽817
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽341
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3677
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Varna , Bulgaria
₽190042
₽191298
₽181126
₽186185
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
-
-
-
235 000
unemployment
-
-
-
116
health
-
-
-
3 334
pensions

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

-
-
-
4 291
income
-
-
-
35 250
total
-
-
-
42 991
Employee
14 410
-
229 312
-
accident

We are using the highest rate at 1.1%.

159
-
319
-
health
663
-
1 334
-
pensions

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

1 265
-
2 546
-
income
1 441
-
22 931
-
total
3 528
-
27 130
-
Employer
14 410
-
229 312
-
accident

We are using the highest rate at 1.1%.

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

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

1 588
-
3 195
-
total
2 828
-
5 689
-
Corporate
217 762
235 000
-
-
income
21 776
23 500
-
-
total
21 776
23 500
-
-
Dividends
195 986
211 500
-
-
withholding
9 800
10 575
-
-
total
9 800
10 575
-
-
Income
235 000
235 000
235 000
235 000
Total tax
37 932
34 075
32 819
42 991
After tax
197 068
200 925
202 181
192 009
Living cost
10 883
10 883
10 883
10 883
Free-cash
186 185
190 042
191 298
181 126

Estimated living cost  is ₽10883 per week

₽6353
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽777
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽288
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3464
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Larnaca , Cyprus
₽151921
₽135128
₽136955
₽147402
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
-
-
-
235 000
social contributions
-
-
-
13 434
health
-
-
-
5 992
income
-
-
-
59 395
total
-
-
-
78 821
Employee
63 846
63 846
223 714
-
health
495
1 086
3 804
-
social contributions
2 414
5 299
7 147
-
income
6 952
5 910
58 411
-
total
9 861
12 295
69 362
-
Employer
63 846
63 846
223 714
-
social contributions
2 414
5 299
7 147
-
health
537
1 182
4 139
-
total
2 951
6 481
11 286
-
Corporate
202 965
164 674
-
-
income
25 371
20 584
-
-
total
25 371
20 584
-
-
Dividends
177 594
144 089
-
-
withholding
30 191
24 495
-
-
total
30 191
24 495
-
-
Income
235 000
235 000
235 000
235 000
Total tax
68 374
63 855
80 648
78 821
After tax
166 626
171 145
154 352
156 179
Living cost
19 224
19 224
19 224
19 224
Free-cash
147 402
151 921
135 128
136 955

Estimated living cost  is ₽19224 per week

₽11521
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1886
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽425
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5392
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Limassol , Cyprus
₽144214
₽127421
₽129248
₽140772
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
-
-
-
235 000
social contributions
-
-
-
13 434
health
-
-
-
5 992
income
-
-
-
59 395
total
-
-
-
78 821
Employee
63 846
63 846
223 714
-
health
635
1 086
3 804
-
social contributions
3 102
5 299
7 147
-
income
6 704
5 910
58 411
-
total
10 441
12 295
69 362
-
Employer
63 846
63 846
223 714
-
social contributions
3 102
5 299
7 147
-
health
692
1 182
4 139
-
total
3 794
6 481
11 286
-
Corporate
193 833
164 674
-
-
income
24 229
20 584
-
-
total
24 229
20 584
-
-
Dividends
169 605
144 089
-
-
withholding
28 833
24 495
-
-
total
28 833
24 495
-
-
Income
235 000
235 000
235 000
235 000
Total tax
67 297
63 855
80 648
78 821
After tax
167 703
171 145
154 352
156 179
Living cost
26 931
26 931
26 931
26 931
Free-cash
140 772
144 214
127 421
129 248

Estimated living cost  is ₽26931 per week

₽18410
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2103
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽452
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5965
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Brno , Czech Republic
₽142285
₽112926
₽123872
₽135325
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
-
-
-
235 000
social contributions
-
-
-
28 078
health
-
-
-
31 725
solidarity contribution
-
-
-
5 533
income
-
-
-
26 280
total
-
-
-
91 616
Employee
28 695
-
193 542
-
health
3 874
-
26 128
-
social contributions
1 865
-
6 250
-
solidarity contribution
-
-
4 551
-
income
3 443
-
24 175
-
total
9 182
-
61 104
-
Employer
28 695
-
193 542
-
social contributions
7 174
-
24 039
-
health
2 582
-
17 419
-
total
9 756
-
41 458
-
Corporate
196 549
235 000
-
-
income
37 344
44 650
-
-
total
37 344
44 650
-
-
Dividends
159 205
190 350
-
-
withholding
23 881
28 553
-
-
total
23 881
28 553
-
-
Income
235 000
235 000
235 000
235 000
Total tax
80 163
73 203
102 562
91 616
After tax
154 837
161 797
132 438
143 384
Living cost
19 512
19 512
19 512
19 512
Free-cash
135 325
142 285
112 926
123 872

Estimated living cost  is ₽19512 per week

₽13554
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1388
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽384
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4187
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Prague , Czech Republic
₽137753
₽108394
₽119340
₽129175
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
-
-
-
235 000
social contributions
-
-
-
28 078
health
-
-
-
31 725
solidarity contribution
-
-
-
5 533
income
-
-
-
26 280
total
-
-
-
91 616
Employee
35 359
-
193 542
-
health
4 774
-
26 128
-
social contributions
2 298
-
6 250
-
solidarity contribution
-
-
4 551
-
income
4 243
-
24 175
-
total
11 315
-
61 104
-
Employer
35 359
-
193 542
-
social contributions
8 840
-
24 039
-
health
3 182
-
17 419
-
total
12 022
-
41 458
-
Corporate
187 618
235 000
-
-
income
35 648
44 650
-
-
total
35 648
44 650
-
-
Dividends
151 971
190 350
-
-
withholding
22 796
28 553
-
-
total
22 796
28 553
-
-
Income
235 000
235 000
235 000
235 000
Total tax
81 781
73 203
102 562
91 616
After tax
153 219
161 797
132 438
143 384
Living cost
24 044
24 044
24 044
24 044
Free-cash
129 175
137 753
108 394
119 340

Estimated living cost  is ₽24044 per week

₽17881
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1332
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽416
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4415
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Copenhagen , Denmark
₽53570
₽53570
₽93391
₽25951
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
-
-
-
235 000
labour market
-
-
-
18 742
municipal
-
-
-
51 574
pensions
-
-
-
722
national
-
-
-
30 467
total
-
-
-
101 505
Employee
169 268
169 268
169 268
-
municipal
36 045
36 045
36 045
-
pensions
241
241
241
-
national
20 679
20 679
20 679
-
labour market
13 522
13 522
13 522
-
total
70 487
70 487
70 487
-
Employer
169 268
169 268
169 268
-
labour market
13 541
13 541
13 541
-
national
20 715
20 715
20 715
-
municipal
36 102
36 102
36 102
-
pensions
481
481
481
-
total
70 839
70 839
70 839
-
Corporate
53 570
-
-
-
income
11 785
-
-
-
total
11 785
-
-
-
Dividends
41 785
-
-
-
withholding
15 834
-
-
-
total
15 834
-
-
-
Income
235 000
235 000
235 000
235 000
Total tax
168 945
141 326
141 326
101 505
After tax
66 055
93 674
93 674
133 495
Living cost
40 104
40 104
40 104
40 104
Free-cash
25 951
53 570
53 570
93 391

Estimated living cost  is ₽40104 per week

₽27447
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3548
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽617
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8492
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Tallinn , Estonia
₽167945
₽115397
₽105906
₽162787
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
-
-
-
235 000
health
-
-
-
30 550
pensions
-
-
-
47 000
income
-
-
-
31 489
total
-
-
-
109 039
Employee
23 554
-
175 634
-
pensions
471
-
3 512
-
unemployment
377
-
2 809
-
income
2 652
-
33 862
-
total
3 500
-
40 183
-
Employer
23 554
-
175 634
-
pensions
4 711
-
35 127
-
unemployment
189
-
1 405
-
health
3 061
-
22 833
-
total
7 961
-
59 365
-
Corporate
203 484
235 000
-
-
income
40 697
47 000
-
-
total
40 697
47 000
-
-
Dividends
162 787
188 000
-
-
total
-
-
-
-
Income
235 000
235 000
235 000
235 000
Total tax
52 158
47 000
99 548
109 039
After tax
182 842
188 000
135 452
125 961
Living cost
20 055
20 055
20 055
20 055
Free-cash
162 787
167 945
115 397
105 906

Estimated living cost  is ₽20055 per week

₽13755
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1194
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽403
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4702
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Helsinki , Finland
₽107756
₽79883
₽106800
₽112430
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

-
-
-
235 000
health
-
-
-
3 273
municipal
-
-
-
41 710
national
-
-
-
51 340
total
-
-
-
96 323
Employee
43 684
-
197 695
-
health
326
-
2 698
-
municipal
7 155
-
32 164
-
pensions
2 948
-
13 344
-
national
722
-
34 764
-
unemployment
655
-
2 965
-
total
11 806
-
85 935
-
Employer
43 684
-
197 695
-
accident
44
-
197
-
unemployment
284
-
1 286
-
health
336
-
1 522
-
pensions
7 579
-
34 300
-
total
8 243
-
37 305
-
Corporate
183 074
235 000
-
-
income
36 615
47 000
-
-
total
36 615
47 000
-
-
Dividends

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

109 845
141 000
-
-
municipal
19 773
25 380
-
-
national
14 256
22 987
-
-
total
34 029
48 367
-
-
Income
235 000
235 000
235 000
235 000
Total tax
90 693
95 367
123 240
96 323
After tax
144 307
139 633
111 760
138 677
Living cost
31 877
31 877
31 877
31 877
Free-cash
112 430
107 756
79 883
106 800

Estimated living cost  is ₽31877 per week

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

Additional information

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

Marseille , France
₽92848
₽88880
₽98822
₽97460
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
-
-
-
235 000
social contributions
-
-
-
6 696
health
-
-
-
12 708
pensions
-
-
-
33 445
other
-
-
-
7 286
income
-
-
-
50 450
surtax
-
-
-
-
total
-
-
-
110 585
Employee
31 720
-
177 144
-
income
1 636
-
43 342
-
social contributions
904
-
5 047
-
pensions
3 588
-
14 282
-
surtax
-
-
-
-
total
6 128
-
62 671
-
Employer
31 720
-
177 144
-
pensions
5 212
-
23 690
-
social contributions
95
-
531
-
unemployment
1 284
-
7 174
-
health
2 220
-
18 715
-
other
1 095
-
7 746
-
total
9 906
-
57 856
-
Corporate
193 374
235 000
-
-
surtax
-
-
-
-
income
54 144
65 800
-
-
total
54 144
65 800
-
-
Dividends
139 230
169 200
-
-
surtax
-
-
-
-
withholding
17 822
21 657
-
-
social contributions
23 947
29 102
-
-
total
41 769
50 759
-
-
Income
235 000
235 000
235 000
235 000
Total tax
111 947
116 559
120 527
110 585
After tax
123 053
118 441
114 473
124 415
Living cost
25 593
25 593
25 593
25 593
Free-cash
97 460
92 848
88 880
98 822

Estimated living cost  is ₽25593 per week

₽14843
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2600
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽485
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7666
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Nice , France
₽90034
₽86066
₽96008
₽94937
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
-
-
-
235 000
social contributions
-
-
-
6 696
health
-
-
-
12 708
pensions
-
-
-
33 445
other
-
-
-
7 286
income
-
-
-
50 450
surtax
-
-
-
-
total
-
-
-
110 585
Employee
35 535
-
177 144
-
income
2 097
-
43 342
-
social contributions
1 013
-
5 047
-
pensions
4 018
-
14 282
-
surtax
-
-
-
-
total
7 128
-
62 671
-
Employer
35 535
-
177 144
-
pensions
5 838
-
23 690
-
social contributions
107
-
531
-
unemployment
1 439
-
7 174
-
health
2 488
-
18 715
-
other
1 226
-
7 746
-
total
11 098
-
57 856
-
Corporate
188 367
235 000
-
-
surtax
-
-
-
-
income
52 743
65 800
-
-
total
52 743
65 800
-
-
Dividends
135 624
169 200
-
-
surtax
-
-
-
-
withholding
17 360
21 657
-
-
social contributions
23 327
29 102
-
-
total
40 687
50 759
-
-
Income
235 000
235 000
235 000
235 000
Total tax
111 656
116 559
120 527
110 585
After tax
123 344
118 441
114 473
124 415
Living cost
28 407
28 407
28 407
28 407
Free-cash
94 937
90 034
86 066
96 008

Estimated living cost  is ₽28407 per week

₽17912
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2310
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽484
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7703
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Paris , France
₽78339
₽74371
₽84313
₽84045
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
-
-
-
235 000
social contributions
-
-
-
6 696
health
-
-
-
12 708
pensions
-
-
-
33 445
other
-
-
-
7 286
income
-
-
-
50 450
surtax
-
-
-
-
total
-
-
-
110 585
Employee
52 003
-
177 144
-
income
4 537
-
43 342
-
social contributions
1 481
-
5 047
-
pensions
5 882
-
14 282
-
surtax
-
-
-
-
total
11 900
-
62 671
-
Employer
52 003
-
177 144
-
pensions
8 545
-
23 690
-
social contributions
156
-
531
-
unemployment
2 107
-
7 174
-
health
3 640
-
18 715
-
other
1 795
-
7 746
-
total
16 243
-
57 856
-
Corporate
166 755
235 000
-
-
surtax
-
-
-
-
income
46 691
65 800
-
-
total
46 691
65 800
-
-
Dividends
120 064
169 200
-
-
surtax
-
-
-
-
withholding
15 369
21 657
-
-
social contributions
20 650
29 102
-
-
total
36 019
50 759
-
-
Income
235 000
235 000
235 000
235 000
Total tax
110 853
116 559
120 527
110 585
After tax
124 147
118 441
114 473
124 415
Living cost
40 102
40 102
40 102
40 102
Free-cash
84 045
78 339
74 371
84 313

Estimated living cost  is ₽40102 per week

₽27140
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3280
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽550
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9131
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Batumi , Georgia
₽217385
₽182135
₽226395
₽216285
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%.

-
-
-
235 000
microenterprise

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

-
-
-
2 740
total
-
-
-
2 740
Employee
7 330
-
235 000
-
income
1 466
-
47 000
-
total
1 466
-
47 000
-
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%.

227 670
235 000
-
-
total
-
-
-
-
Dividends
227 670
235 000
-
-
withholding
11 384
11 750
-
-
total
11 384
11 750
-
-
Income
235 000
235 000
235 000
235 000
Total tax
12 850
11 750
47 000
2 740
After tax
222 150
223 250
188 000
232 260
Living cost
5 865
5 865
5 865
5 865
Free-cash
216 285
217 385
182 135
226 395

Estimated living cost  is ₽5865 per week

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

Additional information

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

Tbilisi , Georgia
₽214111
₽178861
₽223121
₽212397
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%.

-
-
-
235 000
microenterprise

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

-
-
-
2 740
total
-
-
-
2 740
Employee
11 424
-
235 000
-
income
2 285
-
47 000
-
total
2 285
-
47 000
-
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%.

223 576
235 000
-
-
total
-
-
-
-
Dividends
223 576
235 000
-
-
withholding
11 179
11 750
-
-
total
11 179
11 750
-
-
Income
235 000
235 000
235 000
235 000
Total tax
13 464
11 750
47 000
2 740
After tax
221 536
223 250
188 000
232 260
Living cost
9 139
9 139
9 139
9 139
Free-cash
212 397
214 111
178 861
223 121

Estimated living cost  is ₽9139 per week

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

Additional information

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

Berlin , Germany
₽88742
₽110255
₽82070
₽99602
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.

-
-
-
235 000
health

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

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

-
-
-
5 672
trade
-
-
-
28 184
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.

-
-
-
82 482
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.

-
-
-
4 536
total
-
-
-
120 874
Employee

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

41 312
-
235 000
-
health

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

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

5 672
-
5 672
-
surtax

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

188
-
4 536
-
income

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

3 397
-
82 482
-
total
9 257
-
92 690
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
193 688
235 000
-
-
trade
27 794
33 722
-
-
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.

1 598
1 938
-
-
chamber of commerce
410
471
-
-
income
29 053
35 250
-
-
total
58 855
71 381
-
-
Dividends
134 833
163 619
-
-
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.

1 837
2 233
-
-
withholding
33 393
40 589
-
-
total
35 230
42 822
-
-
Income
235 000
235 000
235 000
235 000
Total tax
103 342
114 203
92 690
120 874
After tax
131 658
120 797
142 310
114 126
Living cost
32 056
32 056
32 056
32 056
Free-cash
99 602
88 742
110 255
82 070

Estimated living cost  is ₽32056 per week

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

Additional information

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

Dresden , Germany
₽93232
₽117161
₽86228
₽102415
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.

-
-
-
235 000
health

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

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

-
-
-
5 672
trade
-
-
-
30 933
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.

-
-
-
82 482
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.

-
-
-
4 536
total
-
-
-
123 623
Employee

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

31 757
-
235 000
-
health

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

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

5 672
-
5 672
-
surtax

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

49
-
4 536
-
income

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

887
-
82 482
-
total
6 608
-
92 690
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
203 243
235 000
-
-
trade
32 011
37 012
-
-
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.

1 676
1 938
-
-
chamber of commerce
418
463
-
-
income
30 487
35 250
-
-
total
64 592
74 663
-
-
Dividends
138 651
160 337
-
-
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.

1 889
2 187
-
-
withholding
34 347
39 769
-
-
total
36 236
41 956
-
-
Income
235 000
235 000
235 000
235 000
Total tax
107 436
116 619
92 690
123 623
After tax
127 564
118 381
142 310
111 377
Living cost
25 149
25 149
25 149
25 149
Free-cash
102 415
93 232
117 161
86 228

Estimated living cost  is ₽25149 per week

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

Additional information

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

Hamburg , Germany
₽84554
₽109693
₽77386
₽96220
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.

-
-
-
235 000
health

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

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

-
-
-
5 672
trade
-
-
-
32 307
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.

-
-
-
82 482
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.

-
-
-
4 536
total
-
-
-
124 997
Employee

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

42 106
-
235 000
-
health

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

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

5 672
-
5 672
-
surtax

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

199
-
4 536
-
income

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

3 618
-
82 482
-
total
9 489
-
92 690
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
192 894
235 000
-
-
trade
31 730
38 657
-
-
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.

1 591
1 938
-
-
chamber of commerce
400
460
-
-
income
28 934
35 250
-
-
total
62 655
76 305
-
-
Dividends
130 238
158 695
-
-
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.

1 774
2 165
-
-
withholding
32 244
39 358
-
-
total
34 018
41 523
-
-
Income
235 000
235 000
235 000
235 000
Total tax
106 162
117 828
92 690
124 997
After tax
128 838
117 172
142 310
110 003
Living cost
32 618
32 618
32 618
32 618
Free-cash
96 220
84 554
109 693
77 386

Estimated living cost  is ₽32618 per week

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

Additional information

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

Munich , Germany
₽77926
₽104274
₽70591
₽91392
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.

-
-
-
235 000
health

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

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

-
-
-
5 672
trade
-
-
-
33 683
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.

-
-
-
82 482
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.

-
-
-
4 536
total
-
-
-
126 373
Employee

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

49 899
-
235 000
-
health

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

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

5 672
-
5 672
-
surtax

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

323
-
4 536
-
income

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

5 868
-
82 482
-
total
11 863
-
92 690
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
185 101
235 000
-
-
trade
31 745
40 302
-
-
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.

1 527
1 938
-
-
chamber of commerce
386
457
-
-
income
27 764
35 250
-
-
total
61 422
77 947
-
-
Dividends
123 679
157 053
-
-
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.

1 683
2 143
-
-
withholding
30 604
38 948
-
-
total
32 287
41 091
-
-
Income
235 000
235 000
235 000
235 000
Total tax
105 572
119 038
92 690
126 373
After tax
129 428
115 962
142 310
108 627
Living cost
38 036
38 036
38 036
38 036
Free-cash
91 392
77 926
104 274
70 591

Estimated living cost  is ₽38036 per week

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

Additional information

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

Athens , Greece
₽129166
₽86307
₽91384
₽126524
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
-
-
-
235 000
unemployment
-
-
-
189
health
-
-
-
7 867
pensions
-
-
-
22 163
other
-
-
-
-
income
-
-
-
80 492
surtax
-
-
-
14 256
total
-
-
-
124 967
Employee
27 961
-
211 674
-
health
714
-
2 825
-
pensions
1 866
-
7 391
-
surtax
99
-
13 264
-
other
-
-
-
-
unemployment
1 946
-
7 713
-
income
4 688
-
75 525
-
total
9 313
-
106 718
-
Employer
27 961
-
211 674
-
pensions
3 728
-
14 772
-
unemployment
887
-
3 512
-
health
1 272
-
5 042
-
other
-
-
-
-
total
5 887
-
23 326
-
Corporate
201 152
235 000
-
-
income
52 299
61 100
-
-
total
52 299
61 100
-
-
Dividends
148 853
173 900
-
-
withholding
22 328
26 085
-
-
total
22 328
26 085
-
-
Income
235 000
235 000
235 000
235 000
Total tax
89 827
87 185
130 044
124 967
After tax
145 173
147 815
104 956
110 033
Living cost
18 649
18 649
18 649
18 649
Free-cash
126 524
129 166
86 307
91 384

Estimated living cost  is ₽18649 per week

₽11260
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1621
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽433
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5337
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Thessaloniki , Greece
₽129493
₽86634
₽91711
₽126910
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
-
-
-
235 000
unemployment
-
-
-
189
health
-
-
-
7 867
pensions
-
-
-
22 163
other
-
-
-
-
income
-
-
-
80 492
surtax
-
-
-
14 256
total
-
-
-
124 967
Employee
27 457
-
211 674
-
health
701
-
2 825
-
pensions
1 831
-
7 391
-
surtax
90
-
13 264
-
other
-
-
-
-
unemployment
1 911
-
7 713
-
income
4 602
-
75 525
-
total
9 135
-
106 718
-
Employer
27 457
-
211 674
-
pensions
3 660
-
14 772
-
unemployment
870
-
3 512
-
health
1 249
-
5 042
-
other
-
-
-
-
total
5 779
-
23 326
-
Corporate
201 763
235 000
-
-
income
52 458
61 100
-
-
total
52 458
61 100
-
-
Dividends
149 305
173 900
-
-
withholding
22 396
26 085
-
-
total
22 396
26 085
-
-
Income
235 000
235 000
235 000
235 000
Total tax
89 768
87 185
130 044
124 967
After tax
145 232
147 815
104 956
110 033
Living cost
18 322
18 322
18 322
18 322
Free-cash
126 910
129 493
86 634
91 711

Estimated living cost  is ₽18322 per week

₽11203
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1691
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽422
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5006
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Budapest , Hungary
₽115498
₽119879
₽146444
₽115840
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
-
-
-
235 000
unemployment
-
-
-
3 525
health
-
-
-
16 450
pensions
-
-
-
23 500
income
-
-
-
28 729
total
-
-
-
72 204
Employee

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

The minimum wage is 138,000 HUF per month.

23 604
9 394
196 653
-
health
1 652
658
13 766
-
pensions
2 360
939
19 665
-
unemployment
354
141
2 950
-
income
2 886
1 148
24 041
-
total
7 252
2 886
60 422
-
Employer

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

The minimum wage is 138,000 HUF per month.

23 604
9 394
196 653
-
pensions
4 603
1 832
38 347
-
total
4 603
1 832
38 347
-
Corporate
206 793
223 774
-
-
income
18 611
20 140
-
-
total
18 611
20 140
-
-
Dividends
188 181
203 634
-
-
withholding
35 754
38 691
-
-
social contributions
36 588
39 601
-
-
total
72 342
78 292
-
-
Income
235 000
235 000
235 000
235 000
Total tax
102 808
103 150
98 769
72 204
After tax
132 192
131 850
136 231
162 796
Living cost
16 352
16 352
16 352
16 352
Free-cash
115 840
115 498
119 879
146 444

Estimated living cost  is ₽16352 per week

₽11159
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1338
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽327
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3529
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Reykjavik , Iceland
₽104661
₽89623
₽88362
₽103962
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
-
-
-
235 000
social contributions
-
-
-
2 526
municipal
-
-
-
26 375
pensions
-
-
-
28 200
national
-
-
-
47 558
total
-
-
-
104 659
Employee
65 075
-
203 155
-
municipal
8 038
-
27 285
-
pensions
2 603
-
8 126
-
national
12 455
-
49 551
-
total
23 096
-
84 962
-
Employer
65 075
-
203 155
-
social contributions
700
-
2 184
-
pensions
5 206
-
16 252
-
total
5 906
-
18 436
-
Corporate
159 725
235 000
-
-
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%.

31 945
47 000
-
-
total
31 945
47 000
-
-
Dividends
127 780
188 000
-
-
withholding
28 112
41 360
-
-
total
28 112
41 360
-
-
Income
235 000
235 000
235 000
235 000
Total tax
89 059
88 360
103 398
104 659
After tax
145 941
146 640
131 602
130 341
Living cost
41 979
41 979
41 979
41 979
Free-cash
103 962
104 661
89 623
88 362

Estimated living cost  is ₽41979 per week

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

Additional information

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

Dublin , Ireland
₽117204
₽66164
₽66164
₽119036
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
-
-
-
235 000
social contributions
-
-
-
41 263
income
-
-
-
80 276
total
-
-
-
121 539
Employee
64 948
-
235 000
-
social contributions
5 396
-
41 263
-
income
12 255
-
80 276
-
total
17 651
-
121 539
-
Employer
64 948
-
235 000
-
total
-
-
-
-
Corporate
170 052
235 000
-
-
income
21 257
29 375
-
-
total
21 257
29 375
-
-
Dividends
148 795
205 625
-
-
withholding
29 759
41 124
-
-
total
29 759
41 124
-
-
Income
235 000
235 000
235 000
235 000
Total tax
68 667
70 499
121 539
121 539
After tax
166 333
164 501
113 461
113 461
Living cost
47 297
47 297
47 297
47 297
Free-cash
119 036
117 204
66 164
66 164

Estimated living cost  is ₽47297 per week

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

Additional information

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

Milan , Italy
₽90345
₽74202
₽81240
₽86010
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
-
-
-
235 000
regional
-
-
-
3 201
social contributions
-
-
-
41 556
municipal
-
-
-
1 547
national
-
-
-
72 420
total
-
-
-
118 724
Employee
73 792
-
235 000
-
regional
696
-
2 975
-
municipal
391
-
1 445
-
social contributions
24 883
-
54 481
-
national
12 786
-
66 861
-
total
38 756
-
125 762
-
Employer
73 792
-
235 000
-
total
-
-
-
-
Corporate
161 208
235 000
-
-
nationa
38 690
56 400
-
-
municipal
6 287
9 166
-
-
total
44 977
65 566
-
-
Dividends
116 232
169 434
-
-
withholding
30 221
44 053
-
-
total
30 221
44 053
-
-
Income
235 000
235 000
235 000
235 000
Total tax
113 954
109 619
125 762
118 724
After tax
121 046
125 381
109 238
116 276
Living cost
35 036
35 036
35 036
35 036
Free-cash
86 010
90 345
74 202
81 240

Estimated living cost  is ₽35036 per week

₽24422
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2297
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽537
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7777
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Naples , Italy
₽101154
₽86183
₽93184
₽99312
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
-
-
-
235 000
regional
-
-
-
3 927
social contributions
-
-
-
41 556
municipal
-
-
-
1 547
national
-
-
-
72 420
total
-
-
-
119 450
Employee
46 058
-
235 000
-
regional
620
-
3 664
-
municipal
244
-
1 445
-
social contributions
15 531
-
54 481
-
national
7 297
-
66 861
-
total
23 692
-
126 451
-
Employer
46 058
-
235 000
-
total
-
-
-
-
Corporate
188 942
235 000