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
₽ 236500
per

Your estimated
City
free-cash

Andorra , Andorra
₽187892
₽152391
₽146105
₽185102
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
-
-
-
236 500
social contributions
-
-
-
52 031
income
-
-
-
13 406
total
-
-
-
65 437
Employee
26 693
-
204 762
-
social contributions
1 735
-
13 309
-
income
-
-
14 104
-
total
1 735
-
27 413
-
Employer
26 693
-
204 762
-
social contributions
4 138
-
31 738
-
total
4 138
-
31 738
-
Corporate
205 669
236 500
-
-
income
20 567
23 650
-
-
total
20 567
23 650
-
-
Dividends
185 102
212 850
-
-
total
-
-
-
-
Income
236 500
236 500
236 500
236 500
Total tax
26 440
23 650
59 151
65 437
After tax
210 060
212 850
177 349
171 063
Living cost
24 958
24 958
24 958
24 958
Free-cash
185 102
187 892
152 391
146 105

Estimated living cost  is ₽24958 per week

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

Additional information

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

Graz , Austria
₽103592
₽34197
₽94022
₽103183
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
-
-
-
236 500
chamber of commerce
-
-
-
945
unemployment
-
-
-
5 092
health
-
-
-
7 420
pensions
-
-
-
17 945
income
-
-
-
84 587
surtax
-
-
-
-
total
-
-
-
115 989
Employee
36 295
33 089
200 993
-
health
1 404
1 281
3 753
-
pensions
3 717
3 388
9 933
-
other
362
331
971
-
unemployment
1 089
993
2 910
-
income
3 233
2 441
73 278
-
total
9 805
8 434
90 845
-
Employer
36 295
33 089
200 993
-
pensions
4 555
4 153
12 173
-
accident
471
430
1 261
-
unemployment
1 089
993
2 910
-
surtax
-
-
-
-
payroll
1 089
993
6 030
-
chamber of commerce
145
132
804
-
health
1 372
1 251
3 667
-
other
1 724
1 571
8 663
-
total
10 445
9 523
35 508
-
Corporate
189 760
193 888
197 842
-
income

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

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

47 439
48 472
49 461
-
total
47 439
48 472
49 461
-
Dividends
142 321
145 417
-
-
withholding
39 139
39 990
-
-
total
39 139
39 990
-
-
Income
236 500
236 500
236 500
236 500
Total tax
106 828
106 419
175 814
115 989
After tax
129 672
130 081
60 686
120 511
Living cost
26 489
26 489
26 489
26 489
Free-cash
103 183
103 592
34 197
94 022

Estimated living cost  is ₽26489 per week

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

Additional information

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

Vienna , Austria
₽100737
₽31393
₽91091
₽99451
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
-
-
-
236 500
chamber of commerce
-
-
-
945
unemployment
-
-
-
5 092
health
-
-
-
7 420
pensions
-
-
-
17 945
income
-
-
-
84 587
surtax
-
-
-
164
total
-
-
-
116 153
Employee
41 494
33 089
200 840
-
health
1 606
1 281
3 753
-
pensions
4 250
3 388
9 933
-
other
414
331
971
-
unemployment
1 245
993
2 910
-
income
4 724
2 441
73 201
-
total
12 239
8 434
90 768
-
Employer
41 494
33 089
200 840
-
pensions
5 208
4 153
12 173
-
accident
539
430
1 261
-
unemployment
1 245
993
2 910
-
surtax
164
164
164
-
payroll
1 245
993
6 025
-
chamber of commerce
165
132
804
-
health
1 568
1 251
3 667
-
other
1 971
1 571
8 657
-
total
12 105
9 687
35 661
-
Corporate
182 901
193 724
197 689
-
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.

45 725
48 431
49 422
-
total
45 725
48 431
49 422
-
Dividends
137 176
145 294
-
-
withholding
37 724
39 955
-
-
total
37 724
39 955
-
-
Income
236 500
236 500
236 500
236 500
Total tax
107 793
106 507
175 851
116 153
After tax
128 707
129 993
60 649
120 347
Living cost
29 256
29 256
29 256
29 256
Free-cash
99 451
100 737
31 393
91 091

Estimated living cost  is ₽29256 per week

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

Additional information

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

Brussels , Belgium
₽96733
₽47953
₽72839
₽89209
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
-
-
-
236 500
social contributions
-
-
-
20 701
communal

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

-
-
-
12 949
national
-
-
-
99 737
total
-
-
-
133 387
Employee

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

59 392
-
183 175
-
health

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

2 790
-
8 609
-
pensions

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

4 454
-
13 738
-
communal

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

3 098
-
9 555
-
national
18 259
-
71 454
-
unemployment

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

517
-
1 593
-
total
29 118
-
104 949
-
Employer

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

59 392
-
183 175
-
accident

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

772
-
2 382
-
unemployment

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

867
-
2 674
-
surtax
6 734
-
20 773
-
health

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

3 652
-
11 266
-
pensions

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

5 263
-
16 229
-
total
17 288
-
53 324
-
Corporate
159 820
236 500
-
-
surtax
643
1 089
-
-
income
32 167
54 404
-
-
total
32 810
55 493
-
-
Dividends
127 011
181 007
-
-
withholding

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

37 801
54 000
-
-
total
37 801
54 000
-
-
Income
236 500
236 500
236 500
236 500
Total tax
117 017
109 493
158 273
133 387
After tax
119 483
127 007
78 227
103 113
Living cost
30 274
30 274
30 274
30 274
Free-cash
89 209
96 733
47 953
72 839

Estimated living cost  is ₽30274 per week

₽19500
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2647
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽474
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7653
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Sofia , Bulgaria
₽187929
₽189253
₽179006
₽182869
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
-
-
-
236 500
unemployment
-
-
-
116
health
-
-
-
3 334
pensions

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

-
-
-
4 291
income
-
-
-
35 475
total
-
-
-
43 216
Employee
18 907
-
230 812
-
accident

We are using the highest rate at 1.1%.

208
-
319
-
health
870
-
1 334
-
pensions

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

1 660
-
2 546
-
income
1 891
-
23 081
-
total
4 629
-
27 280
-
Employer
18 907
-
230 812
-
accident

We are using the highest rate at 1.1%.

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

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

2 083
-
3 195
-
total
3 710
-
5 689
-
Corporate
213 884
236 500
-
-
income
21 389
23 650
-
-
total
21 389
23 650
-
-
Dividends
192 495
212 850
-
-
withholding
9 625
10 643
-
-
total
9 625
10 643
-
-
Income
236 500
236 500
236 500
236 500
Total tax
39 353
34 293
32 969
43 216
After tax
197 147
202 207
203 531
193 284
Living cost
14 278
14 278
14 278
14 278
Free-cash
182 869
187 929
189 253
179 006

Estimated living cost  is ₽14278 per week

₽9444
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽817
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽341
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3677
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Varna , Bulgaria
₽191324
₽192648
₽182401
₽187468
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
-
-
-
236 500
unemployment
-
-
-
116
health
-
-
-
3 334
pensions

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

-
-
-
4 291
income
-
-
-
35 475
total
-
-
-
43 216
Employee
14 410
-
230 812
-
accident

We are using the highest rate at 1.1%.

159
-
319
-
health
663
-
1 334
-
pensions

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

1 265
-
2 546
-
income
1 441
-
23 081
-
total
3 528
-
27 280
-
Employer
14 410
-
230 812
-
accident

We are using the highest rate at 1.1%.

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

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

1 588
-
3 195
-
total
2 828
-
5 689
-
Corporate
219 262
236 500
-
-
income
21 927
23 650
-
-
total
21 927
23 650
-
-
Dividends
197 336
212 850
-
-
withholding
9 866
10 643
-
-
total
9 866
10 643
-
-
Income
236 500
236 500
236 500
236 500
Total tax
38 149
34 293
32 969
43 216
After tax
198 351
202 207
203 531
193 284
Living cost
10 883
10 883
10 883
10 883
Free-cash
187 468
191 324
192 648
182 401

Estimated living cost  is ₽10883 per week

₽6353
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽777
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽288
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3464
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Larnaca , Cyprus
₽153009
₽136069
₽137904
₽148490
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
-
-
-
236 500
social contributions
-
-
-
13 434
health
-
-
-
6 030
income
-
-
-
59 908
total
-
-
-
79 372
Employee
63 846
63 846
225 187
-
health
495
1 086
3 829
-
social contributions
2 414
5 299
7 147
-
income
6 952
5 910
58 918
-
total
9 861
12 295
69 894
-
Employer
63 846
63 846
225 187
-
social contributions
2 414
5 299
7 147
-
health
537
1 182
4 166
-
total
2 951
6 481
11 313
-
Corporate
204 465
166 174
-
-
income
25 559
20 772
-
-
total
25 559
20 772
-
-
Dividends
178 906
145 402
-
-
withholding
30 415
24 719
-
-
total
30 415
24 719
-
-
Income
236 500
236 500
236 500
236 500
Total tax
68 786
64 267
81 207
79 372
After tax
167 714
172 233
155 293
157 128
Living cost
19 224
19 224
19 224
19 224
Free-cash
148 490
153 009
136 069
137 904

Estimated living cost  is ₽19224 per week

₽11521
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1886
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽425
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5392
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Limassol , Cyprus
₽145302
₽128362
₽130197
₽141862
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
-
-
-
236 500
social contributions
-
-
-
13 434
health
-
-
-
6 030
income
-
-
-
59 908
total
-
-
-
79 372
Employee
63 846
63 846
225 187
-
health
635
1 086
3 829
-
social contributions
3 102
5 299
7 147
-
income
6 704
5 910
58 918
-
total
10 441
12 295
69 894
-
Employer
63 846
63 846
225 187
-
social contributions
3 102
5 299
7 147
-
health
692
1 182
4 166
-
total
3 794
6 481
11 313
-
Corporate
195 333
166 174
-
-
income
24 416
20 772
-
-
total
24 416
20 772
-
-
Dividends
170 917
145 402
-
-
withholding
29 056
24 719
-
-
total
29 056
24 719
-
-
Income
236 500
236 500
236 500
236 500
Total tax
67 707
64 267
81 207
79 372
After tax
168 793
172 233
155 293
157 128
Living cost
26 931
26 931
26 931
26 931
Free-cash
141 862
145 302
128 362
130 197

Estimated living cost  is ₽26931 per week

₽18410
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2103
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽452
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5965
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Brno , Czech Republic
₽143318
₽113855
₽124884
₽136358
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
-
-
-
236 500
social contributions
-
-
-
28 078
health
-
-
-
31 928
solidarity contribution
-
-
-
5 624
income
-
-
-
26 474
total
-
-
-
92 104
Employee
28 695
-
194 918
-
health
3 874
-
26 314
-
social contributions
1 865
-
6 250
-
solidarity contribution
-
-
4 634
-
income
3 443
-
24 353
-
total
9 182
-
61 551
-
Employer
28 695
-
194 918
-
social contributions
7 174
-
24 039
-
health
2 582
-
17 543
-
total
9 756
-
41 582
-
Corporate
198 049
236 500
-
-
income
37 629
44 935
-
-
total
37 629
44 935
-
-
Dividends
160 420
191 565
-
-
withholding
24 063
28 735
-
-
total
24 063
28 735
-
-
Income
236 500
236 500
236 500
236 500
Total tax
80 630
73 670
103 133
92 104
After tax
155 870
162 830
133 367
144 396
Living cost
19 512
19 512
19 512
19 512
Free-cash
136 358
143 318
113 855
124 884

Estimated living cost  is ₽19512 per week

₽13554
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1388
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽384
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4187
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Prague , Czech Republic
₽138786
₽109323
₽120352
₽130208
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
-
-
-
236 500
social contributions
-
-
-
28 078
health
-
-
-
31 928
solidarity contribution
-
-
-
5 624
income
-
-
-
26 474
total
-
-
-
92 104
Employee
35 359
-
194 918
-
health
4 774
-
26 314
-
social contributions
2 298
-
6 250
-
solidarity contribution
-
-
4 634
-
income
4 243
-
24 353
-
total
11 315
-
61 551
-
Employer
35 359
-
194 918
-
social contributions
8 840
-
24 039
-
health
3 182
-
17 543
-
total
12 022
-
41 582
-
Corporate
189 118
236 500
-
-
income
35 933
44 935
-
-
total
35 933
44 935
-
-
Dividends
153 186
191 565
-
-
withholding
22 978
28 735
-
-
total
22 978
28 735
-
-
Income
236 500
236 500
236 500
236 500
Total tax
82 248
73 670
103 133
92 104
After tax
154 252
162 830
133 367
144 396
Living cost
24 044
24 044
24 044
24 044
Free-cash
130 208
138 786
109 323
120 352

Estimated living cost  is ₽24044 per week

₽17881
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1332
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽416
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4415
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Copenhagen , Denmark
₽55070
₽55070
₽94189
₽26630
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
-
-
-
236 500
labour market
-
-
-
18 862
municipal
-
-
-
51 931
pensions
-
-
-
722
national
-
-
-
30 692
total
-
-
-
102 207
Employee
169 268
169 268
169 268
-
municipal
36 045
36 045
36 045
-
pensions
241
241
241
-
national
20 679
20 679
20 679
-
labour market
13 522
13 522
13 522
-
total
70 487
70 487
70 487
-
Employer
169 268
169 268
169 268
-
labour market
13 541
13 541
13 541
-
national
20 715
20 715
20 715
-
municipal
36 102
36 102
36 102
-
pensions
481
481
481
-
total
70 839
70 839
70 839
-
Corporate
55 070
-
-
-
income
12 115
-
-
-
total
12 115
-
-
-
Dividends
42 955
-
-
-
withholding
16 325
-
-
-
total
16 325
-
-
-
Income
236 500
236 500
236 500
236 500
Total tax
169 766
141 326
141 326
102 207
After tax
66 734
95 174
95 174
134 293
Living cost
40 104
40 104
40 104
40 104
Free-cash
26 630
55 070
55 070
94 189

Estimated living cost  is ₽40104 per week

₽27447
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3548
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽617
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8492
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Tallinn , Estonia
₽169146
₽116261
₽106707
₽163987
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
-
-
-
236 500
health
-
-
-
30 746
pensions
-
-
-
47 301
income
-
-
-
31 691
total
-
-
-
109 738
Employee
23 554
-
176 756
-
pensions
471
-
3 536
-
unemployment
377
-
2 828
-
income
2 652
-
34 078
-
total
3 500
-
40 442
-
Employer
23 554
-
176 756
-
pensions
4 711
-
35 351
-
unemployment
189
-
1 413
-
health
3 061
-
22 978
-
total
7 961
-
59 742
-
Corporate
204 984
236 500
-
-
income
40 997
47 299
-
-
total
40 997
47 299
-
-
Dividends
163 987
189 201
-
-
total
-
-
-
-
Income
236 500
236 500
236 500
236 500
Total tax
52 458
47 299
100 184
109 738
After tax
184 042
189 201
136 316
126 762
Living cost
20 055
20 055
20 055
20 055
Free-cash
163 987
169 146
116 261
106 707

Estimated living cost  is ₽20055 per week

₽13755
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1194
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽403
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4702
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Helsinki , Finland
₽108513
₽80460
₽107550
₽113279
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

-
-
-
236 500
health
-
-
-
3 296
municipal
-
-
-
41 977
national
-
-
-
51 800
total
-
-
-
97 073
Employee
43 684
-
198 957
-
health
326
-
2 718
-
municipal
7 155
-
32 368
-
pensions
2 948
-
13 429
-
national
722
-
35 120
-
unemployment
655
-
2 984
-
total
11 806
-
86 619
-
Employer
43 684
-
198 957
-
accident
44
-
199
-
unemployment
284
-
1 294
-
health
336
-
1 532
-
pensions
7 579
-
34 519
-
total
8 243
-
37 544
-
Corporate
184 574
236 500
-
-
income
36 914
47 299
-
-
total
36 914
47 299
-
-
Dividends

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

110 745
141 901
-
-
municipal
19 933
25 543
-
-
national
14 448
23 268
-
-
total
34 381
48 811
-
-
Income
236 500
236 500
236 500
236 500
Total tax
91 344
96 110
124 163
97 073
After tax
145 156
140 390
112 337
139 427
Living cost
31 877
31 877
31 877
31 877
Free-cash
113 279
108 513
80 460
107 550

Estimated living cost  is ₽31877 per week

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

Additional information

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

Marseille , France
₽93605
₽89433
₽99517
₽98216
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
-
-
-
236 500
social contributions
-
-
-
6 737
health
-
-
-
12 818
pensions
-
-
-
33 569
other
-
-
-
7 331
income
-
-
-
50 935
surtax
-
-
-
-
total
-
-
-
111 390
Employee
31 720
-
178 222
-
income
1 636
-
43 730
-
social contributions
904
-
5 078
-
pensions
3 588
-
14 389
-
surtax
-
-
-
-
total
6 128
-
63 197
-
Employer
31 720
-
178 222
-
pensions
5 212
-
23 868
-
social contributions
95
-
534
-
unemployment
1 284
-
7 218
-
health
2 220
-
18 854
-
other
1 095
-
7 803
-
total
9 906
-
58 277
-
Corporate
194 874
236 500
-
-
surtax
-
-
-
-
income
54 565
66 220
-
-
total
54 565
66 220
-
-
Dividends
140 309
170 280
-
-
surtax
-
-
-
-
withholding
17 959
21 796
-
-
social contributions
24 133
29 286
-
-
total
42 092
51 082
-
-
Income
236 500
236 500
236 500
236 500
Total tax
112 691
117 302
121 474
111 390
After tax
123 809
119 198
115 026
125 110
Living cost
25 593
25 593
25 593
25 593
Free-cash
98 216
93 605
89 433
99 517

Estimated living cost  is ₽25593 per week

₽14843
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2600
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽485
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7666
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Nice , France
₽90791
₽86619
₽96703
₽95694
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
-
-
-
236 500
social contributions
-
-
-
6 737
health
-
-
-
12 818
pensions
-
-
-
33 569
other
-
-
-
7 331
income
-
-
-
50 935
surtax
-
-
-
-
total
-
-
-
111 390
Employee
35 535
-
178 222
-
income
2 097
-
43 730
-
social contributions
1 013
-
5 078
-
pensions
4 018
-
14 389
-
surtax
-
-
-
-
total
7 128
-
63 197
-
Employer
35 535
-
178 222
-
pensions
5 838
-
23 868
-
social contributions
107
-
534
-
unemployment
1 439
-
7 218
-
health
2 488
-
18 854
-
other
1 226
-
7 803
-
total
11 098
-
58 277
-
Corporate
189 867
236 500
-
-
surtax
-
-
-
-
income
53 162
66 220
-
-
total
53 162
66 220
-
-
Dividends
136 705
170 280
-
-
surtax
-
-
-
-
withholding
17 498
21 796
-
-
social contributions
23 513
29 286
-
-
total
41 011
51 082
-
-
Income
236 500
236 500
236 500
236 500
Total tax
112 399
117 302
121 474
111 390
After tax
124 101
119 198
115 026
125 110
Living cost
28 407
28 407
28 407
28 407
Free-cash
95 694
90 791
86 619
96 703

Estimated living cost  is ₽28407 per week

₽17912
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2310
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽484
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7703
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Paris , France
₽79096
₽74924
₽85008
₽84802
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
-
-
-
236 500
social contributions
-
-
-
6 737
health
-
-
-
12 818
pensions
-
-
-
33 569
other
-
-
-
7 331
income
-
-
-
50 935
surtax
-
-
-
-
total
-
-
-
111 390
Employee
52 003
-
178 222
-
income
4 537
-
43 730
-
social contributions
1 481
-
5 078
-
pensions
5 882
-
14 389
-
surtax
-
-
-
-
total
11 900
-
63 197
-
Employer
52 003
-
178 222
-
pensions
8 545
-
23 868
-
social contributions
156
-
534
-
unemployment
2 107
-
7 218
-
health
3 640
-
18 854
-
other
1 795
-
7 803
-
total
16 243
-
58 277
-
Corporate
168 255
236 500
-
-
surtax
-
-
-
-
income
47 112
66 220
-
-
total
47 112
66 220
-
-
Dividends
121 143
170 280
-
-
surtax
-
-
-
-
withholding
15 506
21 796
-
-
social contributions
20 835
29 286
-
-
total
36 341
51 082
-
-
Income
236 500
236 500
236 500
236 500
Total tax
111 596
117 302
121 474
111 390
After tax
124 904
119 198
115 026
125 110
Living cost
40 102
40 102
40 102
40 102
Free-cash
84 802
79 096
74 924
85 008

Estimated living cost  is ₽40102 per week

₽27140
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3280
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽550
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9131
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Batumi , Georgia
₽218810
₽183335
₽227850
₽217710
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%.

-
-
-
236 500
microenterprise

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

-
-
-
2 785
total
-
-
-
2 785
Employee
7 330
-
236 500
-
income
1 466
-
47 300
-
total
1 466
-
47 300
-
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%.

229 170
236 500
-
-
total
-
-
-
-
Dividends
229 170
236 500
-
-
withholding
11 459
11 825
-
-
total
11 459
11 825
-
-
Income
236 500
236 500
236 500
236 500
Total tax
12 925
11 825
47 300
2 785
After tax
223 575
224 675
189 200
233 715
Living cost
5 865
5 865
5 865
5 865
Free-cash
217 710
218 810
183 335
227 850

Estimated living cost  is ₽5865 per week

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

Additional information

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

Tbilisi , Georgia
₽215536
₽180061
₽224576
₽213822
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%.

-
-
-
236 500
microenterprise

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

-
-
-
2 785
total
-
-
-
2 785
Employee
11 424
-
236 500
-
income
2 285
-
47 300
-
total
2 285
-
47 300
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

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

225 076
236 500
-
-
total
-
-
-
-
Dividends
225 076
236 500
-
-
withholding
11 254
11 825
-
-
total
11 254
11 825
-
-
Income
236 500
236 500
236 500
236 500
Total tax
13 539
11 825
47 300
2 785
After tax
222 961
224 675
189 200
233 715
Living cost
9 139
9 139
9 139
9 139
Free-cash
213 822
215 536
180 061
224 576

Estimated living cost  is ₽9139 per week

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

Additional information

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

Berlin , Germany
₽89510
₽111090
₽82692
₽100372
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.

-
-
-
236 500
health

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

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

-
-
-
5 672
trade
-
-
-
28 398
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.

-
-
-
83 112
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.

-
-
-
4 571
total
-
-
-
121 753
Employee

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

41 312
-
236 500
-
health

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

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

5 672
-
5 672
-
surtax

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

188
-
4 571
-
income

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

3 397
-
83 112
-
total
9 257
-
93 355
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
195 188
236 500
-
-
trade
28 009
33 938
-
-
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.

1 610
1 951
-
-
chamber of commerce
413
473
-
-
income
29 279
35 476
-
-
total
59 311
71 838
-
-
Dividends
135 877
164 663
-
-
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.

1 851
2 247
-
-
withholding
33 654
40 850
-
-
total
35 505
43 097
-
-
Income
236 500
236 500
236 500
236 500
Total tax
104 073
114 935
93 355
121 753
After tax
132 427
121 565
143 145
114 747
Living cost
32 056
32 056
32 056
32 056
Free-cash
100 372
89 510
111 090
82 692

Estimated living cost  is ₽32056 per week

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

Additional information

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

Dresden , Germany
₽93984
₽117996
₽86827
₽103169
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.

-
-
-
236 500
health

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

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

-
-
-
5 672
trade
-
-
-
31 169
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.

-
-
-
83 112
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.

-
-
-
4 571
total
-
-
-
124 524
Employee

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

31 757
-
236 500
-
health

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

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

5 672
-
5 672
-
surtax

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

49
-
4 571
-
income

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

887
-
83 112
-
total
6 608
-
93 355
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
204 743
236 500
-
-
trade
32 247
37 248
-
-
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.

1 689
1 951
-
-
chamber of commerce
421
466
-
-
income
30 711
35 476
-
-
total
65 068
75 141
-
-
Dividends
139 675
161 359
-
-
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.

1 903
2 201
-
-
withholding
34 603
40 025
-
-
total
36 506
42 226
-
-
Income
236 500
236 500
236 500
236 500
Total tax
108 182
117 367
93 355
124 524
After tax
128 318
119 133
143 145
111 976
Living cost
25 149
25 149
25 149
25 149
Free-cash
103 169
93 984
117 996
86 827

Estimated living cost  is ₽25149 per week

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

Additional information

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

Hamburg , Germany
₽85299
₽110528
₽77974
₽96966
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.

-
-
-
236 500
health

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

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

-
-
-
5 672
trade
-
-
-
32 554
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.

-
-
-
83 112
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.

-
-
-
4 571
total
-
-
-
125 909
Employee

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

42 106
-
236 500
-
health

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

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

5 672
-
5 672
-
surtax

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

199
-
4 571
-
income

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

3 618
-
83 112
-
total
9 489
-
93 355
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
194 394
236 500
-
-
trade
31 978
38 904
-
-
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.

1 604
1 951
-
-
chamber of commerce
402
462
-
-
income
29 159
35 476
-
-
total
63 143
76 793
-
-
Dividends
131 252
159 708
-
-
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
2 179
-
-
withholding
32 498
39 612
-
-
total
34 285
41 791
-
-
Income
236 500
236 500
236 500
236 500
Total tax
106 917
118 584
93 355
125 909
After tax
129 583
117 916
143 145
110 591
Living cost
32 618
32 618
32 618
32 618
Free-cash
96 966
85 299
110 528
77 974

Estimated living cost  is ₽32618 per week

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

Additional information

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

Munich , Germany
₽78664
₽105109
₽71170
₽92131
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.

-
-
-
236 500
health

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

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

-
-
-
5 672
trade
-
-
-
33 939
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.

-
-
-
83 112
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.

-
-
-
4 571
total
-
-
-
127 294
Employee

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

49 899
-
236 500
-
health

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

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

5 672
-
5 672
-
surtax

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

323
-
4 571
-
income

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

5 868
-
83 112
-
total
11 863
-
93 355
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
186 601
236 500
-
-
trade
32 001
40 560
-
-
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.

1 539
1 951
-
-
chamber of commerce
389
459
-
-
income
27 990
35 476
-
-
total
61 919
78 446
-
-
Dividends
124 681
158 055
-
-
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.

1 697
2 155
-
-
withholding
30 854
39 199
-
-
total
32 551
41 354
-
-
Income
236 500
236 500
236 500
236 500
Total tax
106 333
119 800
93 355
127 294
After tax
130 167
116 700
143 145
109 206
Living cost
38 036
38 036
38 036
38 036
Free-cash
92 131
78 664
105 109
71 170

Estimated living cost  is ₽38036 per week

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

Additional information

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

Athens , Greece
₽130109
₽86998
₽92074
₽127467
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
-
-
-
236 500
unemployment
-
-
-
189
health
-
-
-
7 867
pensions
-
-
-
22 163
other
-
-
-
-
income
-
-
-
81 166
surtax
-
-
-
14 392
total
-
-
-
125 777
Employee
27 961
-
213 174
-
health
714
-
2 825
-
pensions
1 866
-
7 391
-
surtax
99
-
13 398
-
other
-
-
-
-
unemployment
1 946
-
7 713
-
income
4 688
-
76 200
-
total
9 313
-
107 527
-
Employer
27 961
-
213 174
-
pensions
3 728
-
14 772
-
unemployment
887
-
3 512
-
health
1 272
-
5 042
-
other
-
-
-
-
total
5 887
-
23 326
-
Corporate
202 652
236 500
-
-
income
52 690
61 490
-
-
total
52 690
61 490
-
-
Dividends
149 962
175 010
-
-
withholding
22 494
26 252
-
-
total
22 494
26 252
-
-
Income
236 500
236 500
236 500
236 500
Total tax
90 384
87 742
130 853
125 777
After tax
146 116
148 758
105 647
110 723
Living cost
18 649
18 649
18 649
18 649
Free-cash
127 467
130 109
86 998
92 074

Estimated living cost  is ₽18649 per week

₽11260
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1621
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽433
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5337
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Thessaloniki , Greece
₽130436
₽87325
₽92401
₽127853
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
-
-
-
236 500
unemployment
-
-
-
189
health
-
-
-
7 867
pensions
-
-
-
22 163
other
-
-
-
-
income
-
-
-
81 166
surtax
-
-
-
14 392
total
-
-
-
125 777
Employee
27 457
-
213 174
-
health
701
-
2 825
-
pensions
1 831
-
7 391
-
surtax
90
-
13 398
-
other
-
-
-
-
unemployment
1 911
-
7 713
-
income
4 602
-
76 200
-
total
9 135
-
107 527
-
Employer
27 457
-
213 174
-
pensions
3 660
-
14 772
-
unemployment
870
-
3 512
-
health
1 249
-
5 042
-
other
-
-
-
-
total
5 779
-
23 326
-
Corporate
203 263
236 500
-
-
income
52 849
61 490
-
-
total
52 849
61 490
-
-
Dividends
150 414
175 010
-
-
withholding
22 562
26 252
-
-
total
22 562
26 252
-
-
Income
236 500
236 500
236 500
236 500
Total tax
90 325
87 742
130 853
125 777
After tax
146 175
148 758
105 647
110 723
Living cost
18 322
18 322
18 322
18 322
Free-cash
127 853
130 436
87 325
92 401

Estimated living cost  is ₽18322 per week

₽11203
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1691
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽422
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5006
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Budapest , Hungary
₽116337
₽120748
₽147483
₽116679
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
-
-
-
236 500
unemployment
-
-
-
3 548
health
-
-
-
16 555
pensions
-
-
-
23 650
income
-
-
-
28 912
total
-
-
-
72 665
Employee

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

The minimum wage is 138,000 HUF per month.

23 604
9 394
197 908
-
health
1 652
658
13 854
-
pensions
2 360
939
19 791
-
unemployment
354
141
2 969
-
income
2 886
1 148
24 194
-
total
7 252
2 886
60 808
-
Employer

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

The minimum wage is 138,000 HUF per month.

23 604
9 394
197 908
-
pensions
4 603
1 832
38 592
-
total
4 603
1 832
38 592
-
Corporate
208 293
225 274
-
-
income
18 746
20 275
-
-
total
18 746
20 275
-
-
Dividends
189 546
204 999
-
-
withholding
36 014
38 950
-
-
social contributions
36 854
39 868
-
-
total
72 868
78 818
-
-
Income
236 500
236 500
236 500
236 500
Total tax
103 469
103 811
99 400
72 665
After tax
133 031
132 689
137 100
163 835
Living cost
16 352
16 352
16 352
16 352
Free-cash
116 679
116 337
120 748
147 483

Estimated living cost  is ₽16352 per week

₽11159
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1338
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽327
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3529
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Reykjavik , Iceland
₽105597
₽90376
₽89108
₽104898
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
-
-
-
236 500
social contributions
-
-
-
2 542
municipal
-
-
-
26 550
pensions
-
-
-
28 380
national
-
-
-
47 941
total
-
-
-
105 413
Employee
65 075
-
204 452
-
municipal
8 038
-
27 466
-
pensions
2 603
-
8 178
-
national
12 455
-
49 947
-
total
23 096
-
85 591
-
Employer
65 075
-
204 452
-
social contributions
700
-
2 198
-
pensions
5 206
-
16 356
-
total
5 906
-
18 554
-
Corporate
161 225
236 500
-
-
income

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

32 245
47 300
-
-
total
32 245
47 300
-
-
Dividends
128 980
189 200
-
-
withholding
28 376
41 624
-
-
total
28 376
41 624
-
-
Income
236 500
236 500
236 500
236 500
Total tax
89 623
88 924
104 145
105 413
After tax
146 877
147 576
132 355
131 087
Living cost
41 979
41 979
41 979
41 979
Free-cash
104 898
105 597
90 376
89 108

Estimated living cost  is ₽41979 per week

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

Additional information

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

Dublin , Ireland
₽118254
₽66779
₽66779
₽120085
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
-
-
-
236 500
social contributions
-
-
-
41 548
income
-
-
-
80 876
total
-
-
-
122 424
Employee
64 948
-
236 500
-
social contributions
5 396
-
41 548
-
income
12 255
-
80 876
-
total
17 651
-
122 424
-
Employer
64 948
-
236 500
-
total
-
-
-
-
Corporate
171 552
236 500
-
-
income
21 445
29 562
-
-
total
21 445
29 562
-
-
Dividends
150 108
206 938
-
-
withholding
30 022
41 387
-
-
total
30 022
41 387
-
-
Income
236 500
236 500
236 500
236 500
Total tax
69 118
70 949
122 424
122 424
After tax
167 382
165 551
114 076
114 076
Living cost
47 297
47 297
47 297
47 297
Free-cash
120 085
118 254
66 779
66 779

Estimated living cost  is ₽47297 per week

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

Additional information

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

Milan , Italy
₽91147
₽75018
₽82057
₽86811
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
-
-
-
236 500
regional
-
-
-
3 227
social contributions
-
-
-
41 556
municipal
-
-
-
1 560
national
-
-
-
73 064
total
-
-
-
119 407
Employee
73 792
-
236 500
-
regional
696
-
3 002
-
municipal
391
-
1 456
-
social contributions
24 883
-
54 481
-
national
12 786
-
67 507
-
total
38 756
-
126 446
-
Employer
73 792
-
236 500
-
total
-
-
-
-
Corporate
162 708
236 500
-
-
nationa
39 051
56 759
-
-
municipal
6 345
9 224
-
-
total
45 396
65 983
-
-
Dividends
117 312
170 517
-
-
withholding
30 501
44 334
-
-
total
30 501
44 334
-
-
Income
236 500
236 500
236 500
236 500
Total tax
114 653
110 317
126 446
119 407
After tax
121 847
126 183
110 054
117 093
Living cost
35 036
35 036
35 036
35 036
Free-cash
86 811
91 147
75 018
82 057

Estimated living cost  is ₽35036 per week

₽24422
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2297
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽537
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7777
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Naples , Italy
₽101944
₽86994
₽93997
₽100101
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
-
-
-
236 500
regional
-
-
-
3 957
social contributions
-
-
-
41 556
municipal
-
-
-
1 560
national
-
-
-
73 064
total
-
-
-
120 137
Employee
46 058
-
236 500
-
regional
620
-
3 696
-
municipal
244
-
1 456
-
social contributions
15 531
-
54 481
-
national
7 297
-
67 507
-
total
23 692
-
127 140
-
Employer
46 058
-
236 500
-
total
-
-
-
-
Corporate
190 442
236 500