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
₽142698
₽180470
₽148943
₽183588
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
-
-
-
51 699
income
-
-
-
12 691
total
-
-
-
64 390
Employee
29 853
-
203 461
-
social contributions
1 940
-
13 225
-
income
-
-
13 385
-
total
1 940
-
26 610
-
Employer
29 853
-
203 461
-
social contributions
4 627
-
31 535
-
total
4 627
-
31 535
-
Corporate
200 520
235 000
-
-
income
20 051
23 500
-
-
total
20 051
23 500
-
-
Dividends
180 469
211 500
-
-
total
-
-
-
-
Income
235 000
235 000
235 000
235 000
Total tax
26 618
23 500
58 145
64 390
After tax
208 382
211 500
176 855
170 610
Living cost
27 912
27 912
27 912
27 912
Free-cash
180 470
183 588
148 943
142 698

Estimated living cost  is ₽27912 per week

₽18048
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2104
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽525
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7235
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
₽90523
₽99356
₽31376
₽99817
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
surtax
-
-
-
-
unemployment
-
-
-
5 695
health
-
-
-
8 298
chamber of commerce
-
-
-
939
pensions
-
-
-
20 069
income
-
-
-
79 851
total
-
-
-
114 852
Employee
40 590
37 005
197 296
-
unemployment
1 218
1 110
3 255
-
other
405
370
1 085
-
income
3 616
2 730
68 207
-
pensions
4 157
3 789
11 108
-
health
1 570
1 433
4 197
-
total
10 966
9 432
87 852
-
Employer
40 590
37 005
197 296
-
pensions
5 094
4 645
13 614
-
surtax
-
-
-
-
payroll
1 218
1 110
5 919
-
other
1 928
1 757
8 617
-
health
1 535
1 399
4 100
-
accident
527
481
1 410
-
unemployment
1 218
1 110
3 255
-
chamber of commerce
162
148
789
-
total
11 682
10 650
37 704
-
Corporate
182 728
187 345
193 771
-
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.

45 682
46 836
48 443
-
total
45 682
46 836
48 443
-
Dividends
137 047
140 509
-
-
withholding
37 689
38 640
-
-
total
37 689
38 640
-
-
Income
235 000
235 000
235 000
235 000
Total tax
106 019
105 558
173 999
114 852
After tax
128 981
129 442
61 001
120 148
Living cost
29 625
29 625
29 625
29 625
Free-cash
99 356
99 817
31 376
90 523

Estimated living cost  is ₽29625 per week

₽17771
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3026
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽529
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.
₽8300
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
₽87246
₽95189
₽28239
₽96625
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
surtax
-
-
-
183
unemployment
-
-
-
5 695
health
-
-
-
8 298
chamber of commerce
-
-
-
939
pensions
-
-
-
20 069
income
-
-
-
79 851
total
-
-
-
115 035
Employee
46 406
37 005
197 126
-
unemployment
1 392
1 110
3 255
-
other
463
370
1 085
-
income
5 283
2 730
68 122
-
pensions
4 752
3 789
11 108
-
health
1 796
1 433
4 197
-
total
13 686
9 432
87 767
-
Employer
46 406
37 005
197 126
-
pensions
5 824
4 645
13 614
-
surtax
183
183
183
-
payroll
1 392
1 110
5 914
-
other
2 204
1 757
8 610
-
health
1 753
1 399
4 100
-
accident
603
481
1 410
-
unemployment
1 392
1 110
3 255
-
chamber of commerce
185
148
788
-
total
13 536
10 833
37 874
-
Corporate
175 058
187 162
193 602
-
income

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

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

43 764
46 790
48 401
-
total
43 764
46 790
48 401
-
Dividends
131 293
140 372
-
-
withholding
36 106
38 601
-
-
total
36 106
38 601
-
-
Income
235 000
235 000
235 000
235 000
Total tax
107 092
105 656
174 042
115 035
After tax
127 908
129 344
60 958
119 965
Living cost
32 719
32 719
32 719
32 719
Free-cash
95 189
96 625
28 239
87 246

Estimated living cost  is ₽32719 per week

₽21822
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2791
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.
₽7568
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
₽68486
₽83497
₽44893
₽93644
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
national
-
-
-
96 796
communal

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

-
-
-
12 710
social contributions
-
-
-
23 151
total
-
-
-
132 657
Employee

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

66 421
-
182 014
-
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.

578
-
1 584
-
national
20 420
-
69 981
-
communal

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

3 464
-
9 493
-
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.

4 982
-
13 651
-
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.

3 121
-
8 555
-
total
32 565
-
103 264
-
Employer

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

66 421
-
182 014
-
surtax
7 531
-
20 642
-
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.

5 886
-
16 127
-
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.

4 085
-
11 193
-
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.

863
-
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.

969
-
2 657
-
total
19 334
-
52 986
-
Corporate
149 245
235 000
-
-
income
29 849
52 291
-
-
surtax
597
1 047
-
-
total
30 446
53 338
-
-
Dividends
118 799
181 662
-
-
withholding

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

35 301
54 161
-
-
total
35 301
54 161
-
-
Income
235 000
235 000
235 000
235 000
Total tax
117 646
107 499
156 250
132 657
After tax
117 354
127 501
78 750
102 343
Living cost
33 857
33 857
33 857
33 857
Free-cash
83 497
93 644
44 893
68 486

Estimated living cost  is ₽33857 per week

₽21808
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2960
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽530
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.
₽8559
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
₽175112
₽179290
₽185098
₽184949
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
-
-
-
130
health
-
-
-
3 731
pensions

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

-
-
-
4 801
income
-
-
-
35 250
total
-
-
-
43 912
Employee
21 155
-
228 635
-
accident

We are using the highest rate at 1.1%.

232
-
357
-
income
2 116
-
22 864
-
pensions

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

1 857
-
2 848
-
health
973
-
1 492
-
total
5 178
-
27 561
-
Employer
21 155
-
228 635
-
pensions

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

2 331
-
3 575
-
health
1 460
-
2 238
-
accident

We are using the highest rate at 1.1%.

232
-
357
-
unemployment
127
-
195
-
total
4 150
-
6 365
-
Corporate
209 695
235 000
-
-
income
20 970
23 500
-
-
total
20 970
23 500
-
-
Dividends
188 725
211 500
-
-
withholding
9 436
10 575
-
-
total
9 436
10 575
-
-
Income
235 000
235 000
235 000
235 000
Total tax
39 734
34 075
33 926
43 912
After tax
195 266
200 925
201 074
191 088
Living cost
15 976
15 976
15 976
15 976
Free-cash
179 290
184 949
185 098
175 112

Estimated living cost  is ₽15976 per week

₽10566
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽915
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽381
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.
₽4114
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
₽178912
₽184432
₽188898
₽188749
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
-
-
-
130
health
-
-
-
3 731
pensions

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

-
-
-
4 801
income
-
-
-
35 250
total
-
-
-
43 912
Employee
16 123
-
228 635
-
accident

We are using the highest rate at 1.1%.

178
-
357
-
income
1 612
-
22 864
-
pensions

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

1 416
-
2 848
-
health
742
-
1 492
-
total
3 948
-
27 561
-
Employer
16 123
-
228 635
-
pensions

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

1 777
-
3 575
-
health
1 113
-
2 238
-
accident

We are using the highest rate at 1.1%.

178
-
357
-
unemployment
96
-
195
-
total
3 164
-
6 365
-
Corporate
215 713
235 000
-
-
income
21 572
23 500
-
-
total
21 572
23 500
-
-
Dividends
194 141
211 500
-
-
withholding
9 707
10 575
-
-
total
9 707
10 575
-
-
Income
235 000
235 000
235 000
235 000
Total tax
38 391
34 075
33 926
43 912
After tax
196 609
200 925
201 074
191 088
Living cost
12 176
12 176
12 176
12 176
Free-cash
184 432
188 749
188 898
178 912

Estimated living cost  is ₽12176 per week

₽7109
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽870
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽323
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.
₽3876
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
₽135546
₽144648
₽133673
₽149702
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
-
-
-
5 993
social contributions
-
-
-
15 024
income
-
-
-
56 938
total
-
-
-
77 955
Employee
71 403
71 403
222 884
-
income
7 775
6 610
55 930
-
social contributions
2 700
5 926
7 993
-
health
553
1 214
3 789
-
total
11 028
13 750
67 712
-
Employer
71 403
71 403
222 884
-
social contributions
2 700
5 926
7 993
-
health
601
1 322
4 123
-
total
3 301
7 248
12 116
-
Corporate
199 173
156 350
-
-
income
24 897
19 544
-
-
total
24 897
19 544
-
-
Dividends
174 276
136 806
-
-
withholding
29 627
23 257
-
-
total
29 627
23 257
-
-
Income
235 000
235 000
235 000
235 000
Total tax
68 853
63 799
79 828
77 955
After tax
166 147
171 201
155 172
157 045
Living cost
21 499
21 499
21 499
21 499
Free-cash
144 648
149 702
133 673
135 546

Estimated living cost  is ₽21499 per week

₽12885
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2109
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽476
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.
₽6030
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
₽126927
₽137232
₽125054
₽141083
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
-
-
-
5 993
social contributions
-
-
-
15 024
income
-
-
-
56 938
total
-
-
-
77 955
Employee
71 403
71 403
222 884
-
income
7 498
6 610
55 930
-
social contributions
3 470
5 926
7 993
-
health
710
1 214
3 789
-
total
11 678
13 750
67 712
-
Employer
71 403
71 403
222 884
-
social contributions
3 470
5 926
7 993
-
health
774
1 322
4 123
-
total
4 244
7 248
12 116
-
Corporate
188 961
156 350
-
-
income
23 620
19 544
-
-
total
23 620
19 544
-
-
Dividends
165 341
136 806
-
-
withholding
28 108
23 257
-
-
total
28 108
23 257
-
-
Income
235 000
235 000
235 000
235 000
Total tax
67 650
63 799
79 828
77 955
After tax
167 350
171 201
155 172
157 045
Living cost
30 118
30 118
30 118
30 118
Free-cash
137 232
141 083
125 054
126 927

Estimated living cost  is ₽30118 per week

₽20589
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2352
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽506
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.
₽6671
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
₽120380
₽132659
₽109650
₽140321
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
-
-
-
31 725
social contributions
-
-
-
30 904
income
-
-
-
25 856
solidarity contribution
-
-
-
4 658
total
-
-
-
93 143
Employee
31 583
-
191 322
-
income
3 790
-
23 792
-
social contributions
2 053
-
6 879
-
health
4 264
-
25 829
-
solidarity contribution
-
-
3 695
-
total
10 107
-
60 195
-
Employer
31 583
-
191 322
-
social contributions
7 896
-
26 459
-
health
2 842
-
17 219
-
total
10 738
-
43 678
-
Corporate
192 679
235 000
-
-
income
36 609
44 650
-
-
total
36 609
44 650
-
-
Dividends
156 070
190 350
-
-
withholding
23 410
28 552
-
-
total
23 410
28 552
-
-
Income
235 000
235 000
235 000
235 000
Total tax
80 864
73 202
103 873
93 143
After tax
154 136
161 798
131 127
141 857
Living cost
21 477
21 477
21 477
21 477
Free-cash
132 659
140 321
109 650
120 380

Estimated living cost  is ₽21477 per week

₽14918
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1528
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.
₽4609
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
₽115392
₽125891
₽104662
₽135333
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
-
-
-
31 725
social contributions
-
-
-
30 904
income
-
-
-
25 856
solidarity contribution
-
-
-
4 658
total
-
-
-
93 143
Employee
38 919
-
191 322
-
income
4 670
-
23 792
-
social contributions
2 530
-
6 879
-
health
5 254
-
25 829
-
solidarity contribution
-
-
3 695
-
total
12 454
-
60 195
-
Employer
38 919
-
191 322
-
social contributions
9 730
-
26 459
-
health
3 503
-
17 219
-
total
13 233
-
43 678
-
Corporate
182 849
235 000
-
-
income
34 741
44 650
-
-
total
34 741
44 650
-
-
Dividends
148 108
190 350
-
-
withholding
22 216
28 552
-
-
total
22 216
28 552
-
-
Income
235 000
235 000
235 000
235 000
Total tax
82 644
73 202
103 873
93 143
After tax
152 356
161 798
131 127
141 857
Living cost
26 465
26 465
26 465
26 465
Free-cash
125 891
135 333
104 662
115 392

Estimated living cost  is ₽26465 per week

₽19681
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1466
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽458
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4860
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
₽89655
₽16456
₽32134
₽32134
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
national
-
-
-
29 901
pensions
-
-
-
807
municipal
-
-
-
51 060
labour market
-
-
-
18 735
total
-
-
-
100 503
Employee
189 268
189 268
189 268
-
municipal
40 303
40 303
40 303
-
national
23 122
23 122
23 122
-
pensions
269
269
269
-
labour market
15 120
15 120
15 120
-
total
78 814
78 814
78 814
-
Employer
189 268
189 268
189 268
-
pensions
538
538
538
-
labour market
15 141
15 141
15 141
-
municipal
40 368
40 368
40 368
-
national
23 163
23 163
23 163
-
total
79 210
79 210
79 210
-
Corporate
32 133
-
-
-
income
7 069
-
-
-
total
7 069
-
-
-
Dividends
25 064
-
-
-
withholding
8 609
-
-
-
total
8 609
-
-
-
Income
235 000
235 000
235 000
235 000
Total tax
173 702
158 024
158 024
100 503
After tax
61 298
76 976
76 976
134 497
Living cost
44 842
44 842
44 842
44 842
Free-cash
16 456
32 134
32 134
89 655

Estimated living cost  is ₽44842 per week

₽30690
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3967
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽690
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.
₽9495
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
₽103533
₽159803
₽113022
₽165572
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
26 342
-
175 635
-
unemployment
421
-
2 811
-
income
2 966
-
33 863
-
pensions
527
-
3 512
-
total
3 914
-
40 186
-
Employer
26 342
-
175 635
-
pensions
5 269
-
35 128
-
health
3 424
-
22 832
-
unemployment
211
-
1 404
-
total
8 904
-
59 364
-
Corporate
199 754
235 000
-
-
income
39 951
47 000
-
-
total
39 951
47 000
-
-
Dividends
159 803
188 000
-
-
total
-
-
-
-
Income
235 000
235 000
235 000
235 000
Total tax
52 769
47 000
99 550
109 039
After tax
182 231
188 000
135 450
125 961
Living cost
22 428
22 428
22 428
22 428
Free-cash
159 803
165 572
113 022
103 533

Estimated living cost  is ₽22428 per week

₽15383
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1336
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽451
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.
₽5258
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
₽105542
₽110037
₽78624
₽106478
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
national
-
-
-
48 857
health
-
-
-
3 232
municipal
-
-
-
41 719
total
-
-
-
93 808
Employee
48 854
-
197 696
-
unemployment
733
-
2 966
-
municipal
8 002
-
32 171
-
national
807
-
32 283
-
pensions
3 297
-
13 345
-
health
365
-
2 657
-
total
13 204
-
83 422
-
Employer
48 854
-
197 696
-
pensions
8 476
-
34 300
-
health
375
-
1 522
-
accident
49
-
197
-
unemployment
317
-
1 285
-
total
9 217
-
37 304
-
Corporate
176 928
235 000
-
-
income
35 385
47 000
-
-
total
35 385
47 000
-
-
Dividends

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

106 157
141 000
-
-
municipal
19 109
25 380
-
-
national
12 398
20 492
-
-
total
31 507
45 872
-
-
Income
235 000
235 000
235 000
235 000
Total tax
89 313
92 872
120 726
93 808
After tax
145 687
142 128
114 274
141 192
Living cost
35 650
35 650
35 650
35 650
Free-cash
110 037
106 478
78 624
105 542

Estimated living cost  is ₽35650 per week

₽23287
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3429
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽567
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.
₽8368
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
₽97709
₽94976
₽89170
₽89818
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
surtax
-
-
-
-
health
-
-
-
12 168
pensions
-
-
-
35 095
social contributions
-
-
-
6 696
income
-
-
-
47 425
other
-
-
-
7 285
total
-
-
-
108 669
Employee
35 475
-
178 109
-
income
1 829
-
41 297
-
surtax
-
-
-
-
social contributions
1 011
-
5 075
-
pensions
4 012
-
13 947
-
total
6 852
-
60 319
-
Employer
35 475
-
178 109
-
pensions
5 829
-
23 199
-
social contributions
106
-
534
-
other
1 225
-
7 613
-
health
2 483
-
18 329
-
unemployment
1 436
-
7 214
-
total
11 079
-
56 889
-
Corporate
188 447
235 000
-
-
income
52 765
65 800
-
-
surtax
-
-
-
-
total
52 765
65 800
-
-
Dividends
135 681
169 200
-
-
withholding
17 368
21 658
-
-
social contributions
23 338
29 102
-
-
surtax
-
-
-
-
total
40 706
50 760
-
-
Income
235 000
235 000
235 000
235 000
Total tax
111 402
116 560
117 208
108 669
After tax
123 598
118 440
117 792
126 331
Living cost
28 622
28 622
28 622
28 622
Free-cash
94 976
89 818
89 170
97 709

Estimated living cost  is ₽28622 per week

₽16599
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2908
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽543
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.
₽8573
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
₽94562
₽92158
₽86023
₽86671
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
surtax
-
-
-
-
health
-
-
-
12 168
pensions
-
-
-
35 095
social contributions
-
-
-
6 696
income
-
-
-
47 425
other
-
-
-
7 285
total
-
-
-
108 669
Employee
39 741
-
178 109
-
income
2 345
-
41 297
-
surtax
-
-
-
-
social contributions
1 133
-
5 075
-
pensions
4 493
-
13 947
-
total
7 971
-
60 319
-
Employer
39 741
-
178 109
-
pensions
6 529
-
23 199
-
social contributions
120
-
534
-
other
1 371
-
7 613
-
health
2 782
-
18 329
-
unemployment
1 609
-
7 214
-
total
12 411
-
56 889
-
Corporate
182 848
235 000
-
-
income
51 197
65 800
-
-
surtax
-
-
-
-
total
51 197
65 800
-
-
Dividends
131 651
169 200
-
-
withholding
16 851
21 658
-
-
social contributions
22 643
29 102
-
-
surtax
-
-
-
-
total
39 494
50 760
-
-
Income
235 000
235 000
235 000
235 000
Total tax
111 073
116 560
117 208
108 669
After tax
123 927
118 440
117 792
126 331
Living cost
31 769
31 769
31 769
31 769
Free-cash
92 158
86 671
86 023
94 562

Estimated living cost  is ₽31769 per week

₽20032
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2583
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽541
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.
₽8615
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
₽81482
₽79974
₽72943
₽73591
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
surtax
-
-
-
-
health
-
-
-
12 168
pensions
-
-
-
35 095
social contributions
-
-
-
6 696
income
-
-
-
47 425
other
-
-
-
7 285
total
-
-
-
108 669
Employee
58 158
-
178 109
-
income
5 074
-
41 297
-
surtax
-
-
-
-
social contributions
1 656
-
5 075
-
pensions
6 578
-
13 947
-
total
13 308
-
60 319
-
Employer
58 158
-
178 109
-
pensions
9 556
-
23 199
-
social contributions
174
-
534
-
other
2 007
-
7 613
-
health
4 071
-
18 329
-
unemployment
2 356
-
7 214
-
total
18 164
-
56 889
-
Corporate
158 678
235 000
-
-
income
44 430
65 800
-
-
surtax
-
-
-
-
total
44 430
65 800
-
-
Dividends
114 247
169 200
-
-
withholding
14 624
21 658
-
-
social contributions
19 651
29 102
-
-
surtax
-
-
-
-
total
34 275
50 760
-
-
Income
235 000
235 000
235 000
235 000
Total tax
110 177
116 560
117 208
108 669
After tax
124 823
118 440
117 792
126 331
Living cost
44 849
44 849
44 849
44 849
Free-cash
79 974
73 591
72 943
81 482

Estimated living cost  is ₽44849 per week

₽30353
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3669
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽615
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.
₽10212
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
₽226373
₽216186
₽182051
₽217301
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.

-
-
-
2 678
total
-
-
-
2 678
Employee
7 436
-
235 000
-
income
1 487
-
47 000
-
total
1 487
-
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%.

227 564
235 000
-
-
total
-
-
-
-
Dividends
227 564
235 000
-
-
withholding
11 378
11 750
-
-
total
11 378
11 750
-
-
Income
235 000
235 000
235 000
235 000
Total tax
12 865
11 750
47 000
2 678
After tax
222 135
223 250
188 000
232 322
Living cost
5 949
5 949
5 949
5 949
Free-cash
216 186
217 301
182 051
226 373

Estimated living cost  is ₽5949 per week

₽3687
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽495
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽164
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.
₽1604
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
₽223052
₽212241
₽178730
₽213980
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.

-
-
-
2 678
total
-
-
-
2 678
Employee
11 588
-
235 000
-
income
2 318
-
47 000
-
total
2 318
-
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%.

223 412
235 000
-
-
total
-
-
-
-
Dividends
223 412
235 000
-
-
withholding
11 171
11 750
-
-
total
11 171
11 750
-
-
Income
235 000
235 000
235 000
235 000
Total tax
13 489
11 750
47 000
2 678
After tax
221 511
223 250
188 000
232 322
Living cost
9 270
9 270
9 270
9 270
Free-cash
212 241
213 980
178 730
223 052

Estimated living cost  is ₽9270 per week

₽6273
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽389
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽311
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.
₽2297
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
₽80283
₽97123
₽107811
₽84975
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
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.

-
-
-
4 432
health

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

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

-
-
-
6 344
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.

-
-
-
80 563
trade
-
-
-
27 528
total
-
-
-
118 867
Employee

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

46 202
-
235 000
-
income

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

3 799
-
80 563
-
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.

210
-
4 432
-
health

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

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

6 344
-
6 344
-
total
10 353
-
91 339
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
188 798
235 000
-
-
trade
27 093
33 722
-
-
income
28 319
35 250
-
-
chamber of commerce
418
486
-
-
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.

1 558
1 938
-
-
total
57 388
71 396
-
-
Dividends
131 410
163 604
-
-
withholding
32 499
40 548
-
-
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.

1 787
2 231
-
-
total
34 286
42 779
-
-
Income
235 000
235 000
235 000
235 000
Total tax
102 027
114 175
91 339
118 867
After tax
132 973
120 825
143 661
116 133
Living cost
35 850
35 850
35 850
35 850
Free-cash
97 123
84 975
107 811
80 283

Estimated living cost  is ₽35850 per week

₽24730
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3857
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽520
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.
₽6742
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
₽85321
₽100551
₽115535
₽90283
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
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.

-
-
-
4 432
health

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

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

-
-
-
6 344
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.

-
-
-
80 563
trade
-
-
-
30 214
total
-
-
-
121 553
Employee

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

35 516
-
235 000
-
income

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

992
-
80 563
-
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.

55
-
4 432
-
health

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

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

6 344
-
6 344
-
total
7 391
-
91 339
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
199 484
235 000
-
-
trade
31 419
37 012
-
-
income
29 923
35 250
-
-
chamber of commerce
428
479
-
-
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.

1 646
1 938
-
-
total
63 416
74 679
-
-
Dividends
136 068
160 321
-
-
withholding
33 664
39 727
-
-
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.

1 852
2 185
-
-
total
35 516
41 912
-
-
Income
235 000
235 000
235 000
235 000
Total tax
106 323
116 591
91 339
121 553
After tax
128 677
118 409
143 661
113 447
Living cost
28 126
28 126
28 126
28 126
Free-cash
100 551
90 283
115 535
85 321

Estimated living cost  is ₽28126 per week

₽17692
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3279
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽525
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6629
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
₽75627
₽93766
₽107183
₽80721
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
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.

-
-
-
4 432
health

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

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

-
-
-
6 344
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.

-
-
-
80 563
trade
-
-
-
31 556
total
-
-
-
122 895
Employee

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

47 090
-
235 000
-
income

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

4 046
-
80 563
-
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.

222
-
4 432
-
health

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

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

6 344
-
6 344
-
total
10 612
-
91 339
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
187 910
235 000
-
-
trade
30 911
38 658
-
-
income
28 187
35 250
-
-
chamber of commerce
409
476
-
-
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.

1 551
1 938
-
-
total
61 058
76 322
-
-
Dividends
126 852
158 678
-
-
withholding
31 361
39 317
-
-
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.

1 725
2 162
-
-
total
33 086
41 479
-
-
Income
235 000
235 000
235 000
235 000
Total tax
104 756
117 801
91 339
122 895
After tax
130 244
117 199
143 661
112 105
Living cost
36 478
36 478
36 478
36 478
Free-cash
93 766
80 721
107 183
75 627

Estimated living cost  is ₽36478 per week

₽24397
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3847
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽544
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.
₽7690
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
₽68224
₽88510
₽101123
₽73455
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
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.

-
-
-
4 432
health

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

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

-
-
-
6 344
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.

-
-
-
80 563
trade
-
-
-
32 899
total
-
-
-
124 238
Employee

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

55 805
-
235 000
-
income

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

6 562
-
80 563
-
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.

361
-
4 432
-
health

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

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

6 344
-
6 344
-
total
13 267
-
91 339
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
179 195
235 000
-
-
trade
30 732
40 302
-
-
income
26 880
35 250
-
-
chamber of commerce
393
472
-
-
surtax

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

1 478
1 938
-
-
total
59 483
77 962
-
-
Dividends
119 712
157 038
-
-
withholding
29 576
38 906
-
-
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.

1 626
2 139
-
-
total
31 202
41 045
-
-
Income
235 000
235 000
235 000
235 000
Total tax
103 952
119 007
91 339
124 238
After tax
131 048
115 993
143 661
110 762
Living cost
42 538
42 538
42 538
42 538
Free-cash
88 510
73 455
101 123
68 224

Estimated living cost  is ₽42538 per week

₽31068
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3403
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽553
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.
₽7516
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
₽89406
₽124006
₽83726
₽126958
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
surtax
-
-
-
13 440
unemployment
-
-
-
211
health
-
-
-
8 798
pensions
-
-
-
24 786
income
-
-
-
77 502
other
-
-
-
-
total
-
-
-
124 737
Employee
31 271
-
208 913
-
unemployment
2 176
-
8 626
-
other
-
-
-
-
income
5 242
-
71 948
-
surtax
111
-
12 330
-
pensions
2 086
-
8 266
-
health
798
-
3 160
-
total
10 413
-
104 330
-
Employer
31 271
-
208 913
-
pensions
4 169
-
16 520
-
other
-
-
-
-
health
1 422
-
5 639
-
unemployment
992
-
3 928
-
total
6 583
-
26 087
-
Corporate
197 146
235 000
-
-
income
51 259
61 100
-
-
total
51 259
61 100
-
-
Dividends
145 887
173 900
-
-
withholding
21 882
26 085
-
-
total
21 882
26 085
-
-
Income
235 000
235 000
235 000
235 000
Total tax
90 137
87 185
130 417
124 737
After tax
144 863
147 815
104 583
110 263
Living cost
20 857
20 857
20 857
20 857
Free-cash
124 006
126 958
83 726
89 406

Estimated living cost  is ₽20857 per week

₽12592
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1813
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.
₽5968
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
₽89773
₽124436
₽84093
₽127325
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
surtax
-
-
-
13 440
unemployment
-
-
-
211
health
-
-
-
8 798
pensions
-
-
-
24 786
income
-
-
-
77 502
other
-
-
-
-
total
-
-
-
124 737
Employee
30 707
-
208 913
-
unemployment
2 137
-
8 626
-
other
-
-
-
-
income
5 147
-
71 948
-
surtax
100
-
12 330
-
pensions
2 048
-
8 266
-
health
784
-
3 160
-
total
10 216
-
104 330
-
Employer
30 707
-
208 913
-
pensions
4 093
-
16 520
-
other
-
-
-
-
health
1 397
-
5 639
-
unemployment
973
-
3 928
-
total
6 463
-
26 087
-
Corporate
197 829
235 000
-
-
income
51 435
61 100
-
-
total
51 435
61 100
-
-
Dividends
146 394
173 900
-
-
withholding
21 960
26 085
-
-
total
21 960
26 085
-
-
Income
235 000
235 000
235 000
235 000
Total tax
90 074
87 185
130 417
124 737
After tax
144 926
147 815
104 583
110 263
Living cost
20 490
20 490
20 490
20 490
Free-cash
124 436
127 325
84 093
89 773

Estimated living cost  is ₽20490 per week

₽12529
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1891
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.
₽5598
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
₽144226
₽113712
₽117661
₽113325
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.

26 805
10 668
196 653
-
unemployment
402
160
2 950
-
income
3 277
1 304
24 041
-
pensions
2 681
1 067
19 665
-
health
1 876
747
13 766
-
total
8 236
3 278
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.

26 805
10 668
196 653
-
pensions
5 227
2 080
38 347
-
total
5 227
2 080
38 347
-
Corporate
202 967
222 252
-
-
income
18 267
20 003
-
-
total
18 267
20 003
-
-
Dividends
184 700
202 249
-
-
withholding
35 093
38 427
-
-
social contributions
35 895
39 317
-
-
total
70 988
77 744
-
-
Income
235 000
235 000
235 000
235 000
Total tax
102 718
103 105
98 769
72 204
After tax
132 282
131 895
136 231
162 796
Living cost
18 570
18 570
18 570
18 570
Free-cash
113 712
113 325
117 661
144 226

Estimated living cost  is ₽18570 per week

₽12672
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1519
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽371
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.
₽4007
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
₽86420
₽101054
₽87681
₽101799
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
national
-
-
-
46 708
pensions
-
-
-
28 200
social contributions
-
-
-
2 526
municipal
-
-
-
26 305
total
-
-
-
103 739
Employee
69 511
-
203 155
-
municipal
8 586
-
27 215
-
national
13 304
-
48 701
-
pensions
2 780
-
8 126
-
total
24 670
-
84 042
-
Employer
69 511
-
203 155
-
pensions
5 561
-
16 252
-
social contributions
747
-
2 184
-
total
6 308
-
18 436
-
Corporate
154 593
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%.

30 919
47 000
-
-
total
30 919
47 000
-
-
Dividends
123 674
188 000
-
-
withholding
27 208
41 360
-
-
total
27 208
41 360
-
-
Income
235 000
235 000
235 000
235 000
Total tax
89 105
88 360
102 478
103 739
After tax
145 895
146 640
132 522
131 261
Living cost
44 841
44 841
44 841
44 841
Free-cash
101 054
101 799
87 681
86 420

Estimated living cost  is ₽44841 per week

₽30478
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4168
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽671
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.
₽9524
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
₽62593
₽113655
₽62593
₽111605
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
-
-
-
40 861
income
-
-
-
78 651
total
-
-
-
119 512
Employee
72 635
-
235 000
-
social contributions
6 034
-
40 861
-
income
13 706
-
78 651
-
total
19 740
-
119 512
-
Employer
72 635
-
235 000
-
total
-
-
-
-
Corporate
162 365
235 000
-
-
income
20 296
29 375
-
-
total
20 296
29 375
-
-
Dividends
142 069
205 625
-
-
withholding
28 414
41 125
-
-
total
28 414
41 125
-
-
Income
235 000
235 000
235 000
235 000
Total tax
68 450
70 500
119 512
119 512
After tax
166 550
164 500
115 488
115 488
Living cost
52 895
52 895
52 895
52 895
Free-cash
113 655
111 605
62 593
62 593

Estimated living cost  is ₽52895 per week

₽40242
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4310
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽506
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.
₽7838
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
₽75708
₽81351
₽67837
₽86199
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
national
-
-
-
69 030
regional
-
-
-
3 097
social contributions
-
-
-
46 475
municipal
-
-
-
1 508
total
-
-
-
120 110
Employee
82 526
-
235 000
-
municipal
437
-
1 392
-
national
14 300
-
62 815
-
social contributions
27 828
-
60 929
-
regional
779
-
2 845
-
total
43 344
-
127 981
-
Employer
82 526
-
235 000
-
total
-
-
-
-
Corporate
152 474
235 000
-
-
nationa
36 594
56 401
-
-
municipal
5 947
9 165
-
-
total
42 541
65 566
-
-
Dividends
109 933
169 434
-
-
withholding
28 582
44 053
-
-
total
28 582
44 053
-
-
Income
235 000
235 000
235 000
235 000
Total tax
114 467
109 619
127 981
120 110
After tax
120 533
125 381
107 019
114 890
Living cost
39 182
39 182
39 182
39 182
Free-cash
81 351
86 199
67 837
75 708

Estimated living cost  is ₽39182 per week

₽27313
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2569
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽601
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.
₽8698
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
₽89147
₽96446
₽81316
₽98506
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
national
-
-
-
69 030
regional
-
-
-
3 826
social contributions
-
-
-
46 475
municipal
-
-
-
1 508
total
-
-
-
120 839
Employee
51 509
-
235 000
-
municipal
273
-
1 392
-
national
8 160
-
62 815
-
social contributions
17 369
-
60 929
-
regional
693
-
3 534
-
total
26 495
-
128 670
-
Employer
51 509
-
235 000
-
total
-
-
-
-
Corporate
183 491