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
₽ 236000
per

Your estimated
City
free-cash

Andorra , Andorra
₽143929
₽182108
₽150198
₽185153
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
-
-
-
236 000
social contributions
-
-
-
51 920
income
-
-
-
12 904
total
-
-
-
64 824
Employee
29 140
-
204 329
-
social contributions
1 894
-
13 283
-
income
-
-
13 601
-
total
1 894
-
26 884
-
Employer
29 140
-
204 329
-
social contributions
4 517
-
31 671
-
total
4 517
-
31 671
-
Corporate
202 343
236 000
-
-
income
20 234
23 600
-
-
total
20 234
23 600
-
-
Dividends
182 109
212 400
-
-
total
-
-
-
-
Income
236 000
236 000
236 000
236 000
Total tax
26 645
23 600
58 555
64 824
After tax
209 355
212 400
177 445
171 176
Living cost
27 247
27 247
27 247
27 247
Free-cash
182 108
185 153
150 198
143 929

Estimated living cost  is ₽27247 per week

₽17617
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2054
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽513
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7063
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
₽91640
₽100578
₽32165
₽101029
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
-
-
-
236 000
surtax
-
-
-
-
unemployment
-
-
-
5 559
health
-
-
-
8 100
chamber of commerce
-
-
-
944
pensions
-
-
-
19 590
income
-
-
-
81 249
total
-
-
-
115 442
Employee
39 622
36 122
198 748
-
unemployment
1 189
1 084
3 177
-
other
396
361
1 060
-
income
3 530
2 664
69 659
-
pensions
4 058
3 698
10 844
-
health
1 533
1 398
4 097
-
total
10 706
9 205
88 837
-
Employer
39 622
36 122
198 748
-
pensions
4 973
4 534
13 290
-
surtax
-
-
-
-
payroll
1 189
1 084
5 962
-
other
1 882
1 715
8 650
-
health
1 498
1 366
4 003
-
accident
514
470
1 376
-
unemployment
1 189
1 084
3 177
-
chamber of commerce
158
144
795
-
total
11 403
10 397
37 253
-
Corporate
184 975
189 481
195 307
-
income

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

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

46 243
47 370
48 827
-
total
46 243
47 370
48 827
-
Dividends
138 732
142 111
-
-
withholding
38 152
39 081
-
-
total
38 152
39 081
-
-
Income
236 000
236 000
236 000
236 000
Total tax
106 504
106 053
174 917
115 442
After tax
129 496
129 947
61 083
120 558
Living cost
28 918
28 918
28 918
28 918
Free-cash
100 578
101 029
32 165
91 640

Estimated living cost  is ₽28918 per week

₽17347
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2953
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽516
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.
₽8102
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
₽88440
₽96507
₽29099
₽97912
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
-
-
-
236 000
surtax
-
-
-
179
unemployment
-
-
-
5 559
health
-
-
-
8 100
chamber of commerce
-
-
-
944
pensions
-
-
-
19 590
income
-
-
-
81 249
total
-
-
-
115 621
Employee
45 299
36 122
198 581
-
unemployment
1 359
1 084
3 177
-
other
452
361
1 060
-
income
5 157
2 664
69 577
-
pensions
4 639
3 698
10 844
-
health
1 753
1 398
4 097
-
total
13 360
9 205
88 755
-
Employer
45 299
36 122
198 581
-
pensions
5 685
4 534
13 290
-
surtax
179
179
179
-
payroll
1 359
1 084
5 957
-
other
2 152
1 715
8 644
-
health
1 712
1 366
4 003
-
accident
588
470
1 376
-
unemployment
1 359
1 084
3 177
-
chamber of commerce
181
144
795
-
total
13 215
10 576
37 421
-
Corporate
177 487
189 303
195 141
-
income

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

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

44 372
47 325
48 786
-
total
44 372
47 325
48 786
-
Dividends
133 115
141 977
-
-
withholding
36 607
39 043
-
-
total
36 607
39 043
-
-
Income
236 000
236 000
236 000
236 000
Total tax
107 554
106 149
174 962
115 621
After tax
128 446
129 851
61 038
120 379
Living cost
31 939
31 939
31 939
31 939
Free-cash
96 507
97 912
29 099
88 440

Estimated living cost  is ₽31939 per week

₽21302
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2725
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.
₽7388
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
₽69758
₽85187
₽45780
₽94668
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
-
-
-
236 000
national
-
-
-
97 790
communal

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

-
-
-
12 804
social contributions
-
-
-
22 599
total
-
-
-
133 193
Employee

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

64 837
-
182 790
-
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.

564
-
1 591
-
national
19 933
-
70 538
-
communal

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

3 382
-
9 535
-
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.

4 863
-
13 709
-
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.

3 046
-
8 590
-
total
31 788
-
103 963
-
Employer

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

64 837
-
182 790
-
surtax
7 352
-
20 727
-
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.

5 745
-
16 195
-
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.

3 987
-
11 241
-
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.

843
-
2 377
-
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.

946
-
2 668
-
total
18 873
-
53 208
-
Corporate
152 290
236 000
-
-
income
30 458
52 959
-
-
surtax
609
1 060
-
-
total
31 067
54 019
-
-
Dividends
121 223
181 982
-
-
withholding

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

36 036
54 264
-
-
total
36 036
54 264
-
-
Income
236 000
236 000
236 000
236 000
Total tax
117 764
108 283
157 171
133 193
After tax
118 236
127 717
78 829
102 807
Living cost
33 049
33 049
33 049
33 049
Free-cash
85 187
94 668
45 780
69 758

Estimated living cost  is ₽33049 per week

₽21288
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2890
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽518
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8355
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Sofia , Bulgaria
₽176554
₽180664
₽186633
₽186188
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
-
-
-
236 000
unemployment
-
-
-
127
health
-
-
-
3 641
pensions

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

-
-
-
4 686
income
-
-
-
35 400
total
-
-
-
43 854
Employee
20 646
-
229 789
-
accident

We are using the highest rate at 1.1%.

227
-
348
-
income
2 065
-
22 979
-
pensions

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

1 813
-
2 780
-
health
950
-
1 456
-
total
5 055
-
27 563
-
Employer
20 646
-
229 789
-
pensions

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

2 275
-
3 489
-
health
1 425
-
2 185
-
accident

We are using the highest rate at 1.1%.

227
-
348
-
unemployment
124
-
190
-
total
4 051
-
6 212
-
Corporate
211 303
236 000
-
-
income
21 130
23 600
-
-
total
21 130
23 600
-
-
Dividends
190 173
212 400
-
-
withholding
9 508
10 620
-
-
total
9 508
10 620
-
-
Income
236 000
236 000
236 000
236 000
Total tax
39 744
34 220
33 775
43 854
After tax
196 256
201 780
202 225
192 146
Living cost
15 592
15 592
15 592
15 592
Free-cash
180 664
186 188
186 633
176 554

Estimated living cost  is ₽15592 per week

₽10312
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽893
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽372
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.
₽4016
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
₽180262
₽185686
₽190341
₽189896
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
-
-
-
236 000
unemployment
-
-
-
127
health
-
-
-
3 641
pensions

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

-
-
-
4 686
income
-
-
-
35 400
total
-
-
-
43 854
Employee
15 736
-
229 789
-
accident

We are using the highest rate at 1.1%.

173
-
348
-
income
1 573
-
22 979
-
pensions

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

1 382
-
2 780
-
health
724
-
1 456
-
total
3 852
-
27 563
-
Employer
15 736
-
229 789
-
pensions

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

1 734
-
3 489
-
health
1 086
-
2 185
-
accident

We are using the highest rate at 1.1%.

173
-
348
-
unemployment
94
-
190
-
total
3 087
-
6 212
-
Corporate
217 177
236 000
-
-
income
21 718
23 600
-
-
total
21 718
23 600
-
-
Dividends
195 459
212 400
-
-
withholding
9 773
10 620
-
-
total
9 773
10 620
-
-
Income
236 000
236 000
236 000
236 000
Total tax
38 430
34 220
33 775
43 854
After tax
197 570
201 780
202 225
192 146
Living cost
11 884
11 884
11 884
11 884
Free-cash
185 686
189 896
190 341
180 262

Estimated living cost  is ₽11884 per week

₽6938
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽849
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽315
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.
₽3782
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
₽136496
₽145997
₽134630
₽150930
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
-
-
-
236 000
health
-
-
-
6 019
social contributions
-
-
-
14 666
income
-
-
-
57 833
total
-
-
-
78 518
Employee
69 700
69 700
224 052
-
income
7 589
6 452
56 827
-
social contributions
2 635
5 785
7 802
-
health
540
1 185
3 808
-
total
10 764
13 422
68 437
-
Employer
69 700
69 700
224 052
-
social contributions
2 635
5 785
7 802
-
health
587
1 290
4 145
-
total
3 222
7 075
11 947
-
Corporate
201 028
159 226
-
-
income
25 129
19 903
-
-
total
25 129
19 903
-
-
Dividends
175 899
139 322
-
-
withholding
29 902
23 684
-
-
total
29 902
23 684
-
-
Income
236 000
236 000
236 000
236 000
Total tax
69 017
64 084
80 384
78 518
After tax
166 983
171 916
155 616
157 482
Living cost
20 986
20 986
20 986
20 986
Free-cash
145 997
150 930
134 630
136 496

Estimated living cost  is ₽20986 per week

₽12577
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2059
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽464
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5886
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
₽128082
₽138757
₽126216
₽142516
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
-
-
-
236 000
health
-
-
-
6 019
social contributions
-
-
-
14 666
income
-
-
-
57 833
total
-
-
-
78 518
Employee
69 700
69 700
224 052
-
income
7 319
6 452
56 827
-
social contributions
3 387
5 785
7 802
-
health
693
1 185
3 808
-
total
11 399
13 422
68 437
-
Employer
69 700
69 700
224 052
-
social contributions
3 387
5 785
7 802
-
health
755
1 290
4 145
-
total
4 142
7 075
11 947
-
Corporate
191 059
159 226
-
-
income
23 882
19 903
-
-
total
23 882
19 903
-
-
Dividends
167 177
139 322
-
-
withholding
28 420
23 684
-
-
total
28 420
23 684
-
-
Income
236 000
236 000
236 000
236 000
Total tax
67 843
64 084
80 384
78 518
After tax
168 157
171 916
155 616
157 482
Living cost
29 400
29 400
29 400
29 400
Free-cash
138 757
142 516
126 216
128 082

Estimated living cost  is ₽29400 per week

₽20098
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2296
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽494
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6512
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
₽122020
₽134084
₽111174
₽141552
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
-
-
-
236 000
health
-
-
-
31 860
social contributions
-
-
-
30 124
income
-
-
-
26 102
solidarity contribution
-
-
-
4 960
total
-
-
-
93 046
Employee
30 786
-
192 853
-
income
3 694
-
24 017
-
social contributions
2 001
-
6 706
-
health
4 156
-
26 035
-
solidarity contribution
-
-
3 986
-
total
9 851
-
60 744
-
Employer
30 786
-
192 853
-
social contributions
7 696
-
25 791
-
health
2 771
-
17 357
-
total
10 467
-
43 148
-
Corporate
194 747
236 000
-
-
income
37 002
44 840
-
-
total
37 002
44 840
-
-
Dividends
157 745
191 160
-
-
withholding
23 662
28 674
-
-
total
23 662
28 674
-
-
Income
236 000
236 000
236 000
236 000
Total tax
80 982
73 514
103 892
93 046
After tax
155 018
162 486
132 108
142 954
Living cost
20 934
20 934
20 934
20 934
Free-cash
134 084
141 552
111 174
122 020

Estimated living cost  is ₽20934 per week

₽14541
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1489
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽412
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.
₽4492
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
₽117158
₽127487
₽106312
₽136690
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
-
-
-
236 000
health
-
-
-
31 860
social contributions
-
-
-
30 124
income
-
-
-
26 102
solidarity contribution
-
-
-
4 960
total
-
-
-
93 046
Employee
37 936
-
192 853
-
income
4 552
-
24 017
-
social contributions
2 466
-
6 706
-
health
5 121
-
26 035
-
solidarity contribution
-
-
3 986
-
total
12 139
-
60 744
-
Employer
37 936
-
192 853
-
social contributions
9 484
-
25 791
-
health
3 414
-
17 357
-
total
12 898
-
43 148
-
Corporate
185 166
236 000
-
-
income
35 182
44 840
-
-
total
35 182
44 840
-
-
Dividends
149 984
191 160
-
-
withholding
22 498
28 674
-
-
total
22 498
28 674
-
-
Income
236 000
236 000
236 000
236 000
Total tax
82 717
73 514
103 892
93 046
After tax
153 283
162 486
132 108
142 954
Living cost
25 796
25 796
25 796
25 796
Free-cash
127 487
136 690
106 312
117 158

Estimated living cost  is ₽25796 per week

₽19184
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1429
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽446
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.
₽4737
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
₽91020
₽19028
₽37921
₽37921
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
-
-
-
236 000
national
-
-
-
30 178
pensions
-
-
-
788
municipal
-
-
-
51 413
labour market
-
-
-
18 817
total
-
-
-
101 196
Employee
184 800
184 800
184 800
-
municipal
39 352
39 352
39 352
-
national
22 577
22 577
22 577
-
pensions
263
263
263
-
labour market
14 763
14 763
14 763
-
total
76 955
76 955
76 955
-
Employer
184 800
184 800
184 800
-
pensions
525
525
525
-
labour market
14 784
14 784
14 784
-
municipal
39 415
39 415
39 415
-
national
22 616
22 616
22 616
-
total
77 340
77 340
77 340
-
Corporate
37 922
-
-
-
income
8 343
-
-
-
total
8 343
-
-
-
Dividends
29 579
-
-
-
withholding
10 550
-
-
-
total
10 550
-
-
-
Income
236 000
236 000
236 000
236 000
Total tax
173 188
154 295
154 295
101 196
After tax
62 812
81 705
81 705
134 804
Living cost
43 784
43 784
43 784
43 784
Free-cash
19 028
37 921
37 921
91 020

Estimated living cost  is ₽43784 per week

₽29966
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3873
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽673
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.
₽9271
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
₽104603
₽161277
₽114133
₽166907
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
-
-
-
236 000
health
-
-
-
30 680
pensions
-
-
-
47 200
income
-
-
-
31 624
total
-
-
-
109 504
Employee
25 714
-
176 383
-
unemployment
411
-
2 823
-
income
2 895
-
34 006
-
pensions
514
-
3 528
-
total
3 820
-
40 357
-
Employer
25 714
-
176 383
-
pensions
5 143
-
35 278
-
health
3 342
-
22 929
-
unemployment
206
-
1 410
-
total
8 691
-
59 617
-
Corporate
201 595
236 000
-
-
income
40 319
47 200
-
-
total
40 319
47 200
-
-
Dividends
161 275
188 800
-
-
total
-
-
-
-
Income
236 000
236 000
236 000
236 000
Total tax
52 830
47 200
99 974
109 504
After tax
183 170
188 800
136 026
126 496
Living cost
21 893
21 893
21 893
21 893
Free-cash
161 277
166 907
114 133
104 603

Estimated living cost  is ₽21893 per week

₽15017
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1304
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽440
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.
₽5133
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
₽106327
₽111139
₽79294
₽107269
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

-
-
-
236 000
national
-
-
-
49 724
health
-
-
-
3 256
municipal
-
-
-
41 893
total
-
-
-
94 873
Employee
47 689
-
198 536
-
unemployment
716
-
2 978
-
municipal
7 811
-
32 305
-
national
788
-
33 078
-
pensions
3 218
-
13 401
-
health
356
-
2 680
-
total
12 889
-
84 442
-
Employer
47 689
-
198 536
-
pensions
8 274
-
34 447
-
health
366
-
1 529
-
accident
48
-
198
-
unemployment
310
-
1 290
-
total
8 998
-
37 464
-
Corporate
179 313
236 000
-
-
income
35 862
47 200
-
-
total
35 862
47 200
-
-
Dividends

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

107 588
141 600
-
-
municipal
19 367
25 489
-
-
national
12 945
21 242
-
-
total
32 312
46 731
-
-
Income
236 000
236 000
236 000
236 000
Total tax
90 061
93 931
121 906
94 873
After tax
145 939
142 069
114 094
141 127
Living cost
34 800
34 800
34 800
34 800
Free-cash
111 139
107 269
79 294
106 327

Estimated living cost  is ₽34800 per week

₽22731
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3347
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽554
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.
₽8169
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
₽98421
₽96042
₽89472
₽91006
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
-
-
-
236 000
surtax
-
-
-
-
health
-
-
-
12 362
pensions
-
-
-
34 807
social contributions
-
-
-
6 724
income
-
-
-
48 431
other
-
-
-
7 316
total
-
-
-
109 640
Employee
34 629
-
178 610
-
income
1 785
-
42 016
-
surtax
-
-
-
-
social contributions
987
-
5 088
-
pensions
3 917
-
14 095
-
total
6 689
-
61 199
-
Employer
34 629
-
178 610
-
pensions
5 690
-
23 430
-
social contributions
103
-
537
-
other
1 195
-
7 681
-
health
2 424
-
18 509
-
unemployment
1 402
-
7 233
-
total
10 814
-
57 390
-
Corporate
190 557
236 000
-
-
income
53 356
66 080
-
-
surtax
-
-
-
-
total
53 356
66 080
-
-
Dividends
137 201
169 920
-
-
withholding
17 562
21 749
-
-
social contributions
23 598
29 226
-
-
surtax
-
-
-
-
total
41 160
50 975
-
-
Income
236 000
236 000
236 000
236 000
Total tax
112 019
117 055
118 589
109 640
After tax
123 981
118 945
117 411
126 360
Living cost
27 939
27 939
27 939
27 939
Free-cash
96 042
91 006
89 472
98 421

Estimated living cost  is ₽27939 per week

₽16203
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2838
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.
₽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
Nice , France
₽95348
₽93288
₽86399
₽87933
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
-
-
-
236 000
surtax
-
-
-
-
health
-
-
-
12 362
pensions
-
-
-
34 807
social contributions
-
-
-
6 724
income
-
-
-
48 431
other
-
-
-
7 316
total
-
-
-
109 640
Employee
38 793
-
178 610
-
income
2 289
-
42 016
-
surtax
-
-
-
-
social contributions
1 106
-
5 088
-
pensions
4 386
-
14 095
-
total
7 781
-
61 199
-
Employer
38 793
-
178 610
-
pensions
6 373
-
23 430
-
social contributions
117
-
537
-
other
1 338
-
7 681
-
health
2 716
-
18 509
-
unemployment
1 570
-
7 233
-
total
12 114
-
57 390
-
Corporate
185 092
236 000
-
-
income
51 825
66 080
-
-
surtax
-
-
-
-
total
51 825
66 080
-
-
Dividends
133 267
169 920
-
-
withholding
17 058
21 749
-
-
social contributions
22 922
29 226
-
-
surtax
-
-
-
-
total
39 980
50 975
-
-
Income
236 000
236 000
236 000
236 000
Total tax
111 700
117 055
118 589
109 640
After tax
124 300
118 945
117 411
126 360
Living cost
31 012
31 012
31 012
31 012
Free-cash
93 288
87 933
86 399
95 348

Estimated living cost  is ₽31012 per week

₽19554
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2522
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽528
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8410
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
₽82581
₽81396
₽73632
₽75166
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
-
-
-
236 000
surtax
-
-
-
-
health
-
-
-
12 362
pensions
-
-
-
34 807
social contributions
-
-
-
6 724
income
-
-
-
48 431
other
-
-
-
7 316
total
-
-
-
109 640
Employee
56 771
-
178 610
-
income
4 953
-
42 016
-
surtax
-
-
-
-
social contributions
1 617
-
5 088
-
pensions
6 421
-
14 095
-
total
12 991
-
61 199
-
Employer
56 771
-
178 610
-
pensions
9 328
-
23 430
-
social contributions
170
-
537
-
other
1 959
-
7 681
-
health
3 973
-
18 509
-
unemployment
2 300
-
7 233
-
total
17 730
-
57 390
-
Corporate
161 498
236 000
-
-
income
45 220
66 080
-
-
surtax
-
-
-
-
total
45 220
66 080
-
-
Dividends
116 278
169 920
-
-
withholding
14 884
21 749
-
-
social contributions
20 000
29 226
-
-
surtax
-
-
-
-
total
34 884
50 975
-
-
Income
236 000
236 000
236 000
236 000
Total tax
110 825
117 055
118 589
109 640
After tax
125 175
118 945
117 411
126 360
Living cost
43 779
43 779
43 779
43 779
Free-cash
81 396
75 166
73 632
82 581

Estimated living cost  is ₽43779 per week

₽29629
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3581
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽600
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.
₽9968
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
₽227376
₽217280
₽182973
₽218373
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%.

-
-
-
236 000
microenterprise

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

-
-
-
2 797
total
-
-
-
2 797
Employee
7 284
-
236 000
-
income
1 457
-
47 200
-
total
1 457
-
47 200
-
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%.

228 716
236 000
-
-
total
-
-
-
-
Dividends
228 716
236 000
-
-
withholding
11 436
11 800
-
-
total
11 436
11 800
-
-
Income
236 000
236 000
236 000
236 000
Total tax
12 893
11 800
47 200
2 797
After tax
223 107
224 200
188 800
233 203
Living cost
5 827
5 827
5 827
5 827
Free-cash
217 280
218 373
182 973
227 376

Estimated living cost  is ₽5827 per week

₽3611
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽484
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽160
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.
₽1571
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
₽224123
₽213418
₽179720
₽215120
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%.

-
-
-
236 000
microenterprise

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

-
-
-
2 797
total
-
-
-
2 797
Employee
11 351
-
236 000
-
income
2 270
-
47 200
-
total
2 270
-
47 200
-
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%.

224 649
236 000
-
-
total
-
-
-
-
Dividends
224 649
236 000
-
-
withholding
11 232
11 800
-
-
total
11 232
11 800
-
-
Income
236 000
236 000
236 000
236 000
Total tax
13 502
11 800
47 200
2 797
After tax
222 498
224 200
188 800
233 203
Living cost
9 080
9 080
9 080
9 080
Free-cash
213 418
215 120
179 720
224 123

Estimated living cost  is ₽9080 per week

₽6145
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽381
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽304
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.
₽2250
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
₽81104
₽98194
₽108923
₽86339
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.

-
-
-
236 000
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.

-
-
-
4 477
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.

-
-
-
6 192
income

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

-
-
-
81 414
trade
-
-
-
27 819
total
-
-
-
119 902
Employee

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

45 100
-
236 000
-
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.

3 709
-
81 414
-
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.

205
-
4 477
-
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.

6 192
-
6 192
-
total
10 106
-
92 083
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
190 900
236 000
-
-
trade
27 394
33 865
-
-
income
28 635
35 400
-
-
chamber of commerce
418
483
-
-
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.

1 576
1 947
-
-
total
58 023
71 695
-
-
Dividends
132 877
164 304
-
-
withholding
32 875
40 732
-
-
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.

1 808
2 240
-
-
total
34 683
42 972
-
-
Income
236 000
236 000
236 000
236 000
Total tax
102 812
114 667
92 083
119 902
After tax
133 188
121 333
143 917
116 098
Living cost
34 994
34 994
34 994
34 994
Free-cash
98 194
86 339
108 923
81 104

Estimated living cost  is ₽34994 per week

₽24140
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3765
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.
₽6581
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
₽85930
₽101474
₽116462
₽91451
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.

-
-
-
236 000
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.

-
-
-
4 477
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.

-
-
-
6 192
income

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

-
-
-
81 414
trade
-
-
-
30 532
total
-
-
-
122 615
Employee

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

34 669
-
236 000
-
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.

968
-
81 414
-
surtax

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

53
-
4 477
-
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.

6 192
-
6 192
-
total
7 213
-
92 083
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
201 331
236 000
-
-
trade
31 710
37 170
-
-
income
30 200
35 400
-
-
chamber of commerce
427
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.

1 662
1 947
-
-
total
63 999
74 993
-
-
Dividends
137 333
161 007
-
-
withholding
33 989
39 906
-
-
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.

1 870
2 195
-
-
total
35 859
42 101
-
-
Income
236 000
236 000
236 000
236 000
Total tax
107 071
117 094
92 083
122 615
After tax
128 929
118 906
143 917
113 385
Living cost
27 455
27 455
27 455
27 455
Free-cash
101 474
91 451
116 462
85 930

Estimated living cost  is ₽27455 per week

₽17270
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3201
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽513
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6471
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
₽76420
₽94817
₽108309
₽82082
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.

-
-
-
236 000
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.

-
-
-
4 477
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.

-
-
-
6 192
income

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

-
-
-
81 414
trade
-
-
-
31 889
total
-
-
-
123 972
Employee

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

45 966
-
236 000
-
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.

3 949
-
81 414
-
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.

217
-
4 477
-
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.

6 192
-
6 192
-
total
10 358
-
92 083
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
190 034
236 000
-
-
trade
31 261
38 823
-
-
income
28 506
35 400
-
-
chamber of commerce
408
473
-
-
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.

1 567
1 947
-
-
total
61 742
76 643
-
-
Dividends
128 292
159 357
-
-
withholding
31 729
39 495
-
-
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.

1 746
2 172
-
-
total
33 475
41 667
-
-
Income
236 000
236 000
236 000
236 000
Total tax
105 575
118 310
92 083
123 972
After tax
130 425
117 690
143 917
112 028
Living cost
35 608
35 608
35 608
35 608
Free-cash
94 817
82 082
108 309
76 420

Estimated living cost  is ₽35608 per week

₽23815
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3755
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽532
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.
₽7507
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
₽69147
₽89651
₽102393
₽74952
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.

-
-
-
236 000
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.

-
-
-
4 477
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.

-
-
-
6 192
income

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

-
-
-
81 414
trade
-
-
-
33 246
total
-
-
-
125 329
Employee

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

54 474
-
236 000
-
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.

6 406
-
81 414
-
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.

353
-
4 477
-
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.

6 192
-
6 192
-
total
12 951
-
92 083
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
181 526
236 000
-
-
trade
31 132
40 474
-
-
income
27 229
35 400
-
-
chamber of commerce
394
470
-
-
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.

1 498
1 947
-
-
total
60 253
78 291
-
-
Dividends
121 272
157 709
-
-
withholding
29 973
39 083
-
-
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.

1 648
2 150
-
-
total
31 621
41 233
-
-
Income
236 000
236 000
236 000
236 000
Total tax
104 825
119 524
92 083
125 329
After tax
131 175
116 476
143 917
110 671
Living cost
41 524
41 524
41 524
41 524
Free-cash
89 651
74 952
102 393
69 147

Estimated living cost  is ₽41524 per week

₽30327
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3322
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽540
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.
₽7336
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
₽90312
₽125202
₽84769
₽128086
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
-
-
-
236 000
surtax
-
-
-
13 714
unemployment
-
-
-
206
health
-
-
-
8 588
pensions
-
-
-
24 195
income
-
-
-
78 626
other
-
-
-
-
total
-
-
-
125 329
Employee
30 525
-
210 536
-
unemployment
2 124
-
8 420
-
other
-
-
-
-
income
5 117
-
73 204
-
surtax
108
-
12 631
-
pensions
2 037
-
8 069
-
health
779
-
3 084
-
total
10 165
-
105 408
-
Employer
30 525
-
210 536
-
pensions
4 070
-
16 126
-
other
-
-
-
-
health
1 388
-
5 504
-
unemployment
968
-
3 834
-
total
6 426
-
25 464
-
Corporate
199 049
236 000
-
-
income
51 753
61 360
-
-
total
51 753
61 360
-
-
Dividends
147 296
174 640
-
-
withholding
22 095
26 195
-
-
total
22 095
26 195
-
-
Income
236 000
236 000
236 000
236 000
Total tax
90 439
87 555
130 872
125 329
After tax
145 561
148 445
105 128
110 671
Living cost
20 359
20 359
20 359
20 359
Free-cash
125 202
128 086
84 769
90 312

Estimated living cost  is ₽20359 per week

₽12292
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1770
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.
₽5826
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
₽90669
₽125621
₽85126
₽128443
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
-
-
-
236 000
surtax
-
-
-
13 714
unemployment
-
-
-
206
health
-
-
-
8 588
pensions
-
-
-
24 195
income
-
-
-
78 626
other
-
-
-
-
total
-
-
-
125 329
Employee
29 975
-
210 536
-
unemployment
2 086
-
8 420
-
other
-
-
-
-
income
5 024
-
73 204
-
surtax
98
-
12 631
-
pensions
1 999
-
8 069
-
health
765
-
3 084
-
total
9 972
-
105 408
-
Employer
29 975
-
210 536
-
pensions
3 996
-
16 126
-
other
-
-
-
-
health
1 364
-
5 504
-
unemployment
949
-
3 834
-
total
6 309
-
25 464
-
Corporate
199 716
236 000
-
-
income
51 927
61 360
-
-
total
51 927
61 360
-
-
Dividends
147 789
174 640
-
-
withholding
22 169
26 195
-
-
total
22 169
26 195
-
-
Income
236 000
236 000
236 000
236 000
Total tax
90 377
87 555
130 872
125 329
After tax
145 623
148 445
105 128
110 671
Living cost
20 002
20 002
20 002
20 002
Free-cash
125 621
128 443
85 126
90 669

Estimated living cost  is ₽20002 per week

₽12230
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1846
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽461
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5465
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
₽145405
₽114739
₽118728
₽114361
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
-
-
-
236 000
unemployment
-
-
-
3 540
health
-
-
-
16 520
pensions
-
-
-
23 600
income
-
-
-
28 851
total
-
-
-
72 511
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.

26 104
10 389
197 490
-
unemployment
392
156
2 962
-
income
3 191
1 270
24 143
-
pensions
2 610
1 039
19 749
-
health
1 827
727
13 824
-
total
8 020
3 192
60 678
-
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.

26 104
10 389
197 490
-
pensions
5 090
2 026
38 510
-
total
5 090
2 026
38 510
-
Corporate
204 805
223 585
-
-
income
18 432
20 123
-
-
total
18 432
20 123
-
-
Dividends
186 373
203 462
-
-
withholding
35 411
38 658
-
-
social contributions
36 224
39 556
-
-
total
71 635
78 214
-
-
Income
236 000
236 000
236 000
236 000
Total tax
103 177
103 555
99 188
72 511
After tax
132 823
132 445
136 812
163 489
Living cost
18 084
18 084
18 084
18 084
Free-cash
114 739
114 361
118 728
145 405

Estimated living cost  is ₽18084 per week

₽12341
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1480
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽361
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.
₽3902
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
₽87594
₽102692
₽88860
₽103421
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
-
-
-
236 000
national
-
-
-
47 260
pensions
-
-
-
28 320
social contributions
-
-
-
2 537
municipal
-
-
-
26 446
total
-
-
-
104 563
Employee
67 965
-
204 020
-
municipal
8 395
-
27 360
-
national
13 008
-
49 261
-
pensions
2 719
-
8 161
-
total
24 122
-
84 782
-
Employer
67 965
-
204 020
-
pensions
5 437
-
16 322
-
social contributions
731
-
2 193
-
total
6 168
-
18 515
-
Corporate
157 382
236 000
-
-
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%.

31 476
47 200
-
-
total
31 476
47 200
-
-
Dividends
125 905
188 800
-
-
withholding
27 699
41 536
-
-
total
27 699
41 536
-
-
Income
236 000
236 000
236 000
236 000
Total tax
89 465
88 736
103 297
104 563
After tax
146 535
147 264
132 703
131 437
Living cost
43 843
43 843
43 843
43 843
Free-cash
102 692
103 421
88 860
87 594

Estimated living cost  is ₽43843 per week

₽29800
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4076
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽656
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.
₽9312
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
₽63807
₽115566
₽63807
₽113566
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
-
-
-
236 000
social contributions
-
-
-
41 142
income
-
-
-
79 417
total
-
-
-
120 559
Employee
70 902
-
236 000
-
social contributions
5 890
-
41 142
-
income
13 379
-
79 417
-
total
19 269
-
120 559
-
Employer
70 902
-
236 000
-
total
-
-
-
-
Corporate
165 098
236 000
-
-
income
20 638
29 500
-
-
total
20 638
29 500
-
-
Dividends
144 460
206 500
-
-
withholding
28 893
41 300
-
-
total
28 893
41 300
-
-
Income
236 000
236 000
236 000
236 000
Total tax
68 800
70 800
120 559
120 559
After tax
167 200
165 200
115 441
115 441
Living cost
51 634
51 634
51 634
51 634
Free-cash
115 566
113 566
63 807
63 807

Estimated living cost  is ₽51634 per week

₽39282
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4207
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽494
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7651
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
₽77499
₽82934
₽69816
₽87667
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
-
-
-
236 000
national
-
-
-
70 225
regional
-
-
-
3 136
social contributions
-
-
-
45 366
municipal
-
-
-
1 526
total
-
-
-
120 253
Employee
80 557
-
236 000
-
municipal
427
-
1 412
-
national
13 959
-
64 156
-
social contributions
27 164
-
59 476
-
regional
760
-
2 892
-
total
42 310
-
127 936
-
Employer
80 557
-
236 000
-
total
-
-
-
-
Corporate
155 443
236 000
-
-
nationa
37 306
56 640
-
-
municipal
6 062
9 204
-
-
total
43 368
65 844
-
-
Dividends
112 076
170 156
-
-
withholding
29 140
44 241
-
-
total
29 140
44 241
-
-
Income
236 000
236 000
236 000
236 000
Total tax
114 818
110 085
127 936
120 253
After tax
121 182
125 915
108 064
115 747
Living cost
38 248
38 248
38 248
38 248
Free-cash
82 934
87 667
69 816
77 499

Estimated living cost  is ₽38248 per week

₽26662
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2508
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽587
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.
₽8490
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
₽90597
₽97616
₽82955
₽99630
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
-
-
-
236 000
national
-
-
-
70 225
regional
-
-
-
3 869
social contributions
-
-
-
45 366
municipal
-
-
-
1 526
total
-
-
-
120 986
Employee
50 281
-
236 000
-
municipal
267
-
1 412
-
national
7 966
-
64 156
-
social contributions
16 955
-
59 476
-
regional
677
-
3 584
-
total
25 865
-
128 628
-
Employer
50 281
-
236 000
-
total
-
-
-
-
Corporate
185 719