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
₽ 237500
per

Your estimated
City
free-cash

Andorra , Andorra
₽188809
₽153135
₽146823
₽186023
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
-
-
-
237 500
social contributions
-
-
-
52 250
income
-
-
-
13 487
total
-
-
-
65 737
Employee
26 673
-
205 628
-
social contributions
1 733
-
13 366
-
income
-
-
14 187
-
total
1 733
-
27 553
-
Employer
26 673
-
205 628
-
social contributions
4 135
-
31 872
-
total
4 135
-
31 872
-
Corporate
206 692
237 500
-
-
income
20 669
23 751
-
-
total
20 669
23 751
-
-
Dividends
186 023
213 749
-
-
total
-
-
-
-
Income
237 500
237 500
237 500
237 500
Total tax
26 537
23 751
59 425
65 737
After tax
210 963
213 749
178 075
171 763
Living cost
24 940
24 940
24 940
24 940
Free-cash
186 023
188 809
153 135
146 823

Estimated living cost  is ₽24940 per week

₽16126
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1880
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽469
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6465
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Graz , Austria
₽104157
₽34447
₽94536
₽103746
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
-
-
-
237 500
chamber of commerce
-
-
-
949
unemployment
-
-
-
5 089
health
-
-
-
7 414
pensions
-
-
-
17 931
income
-
-
-
85 112
surtax
-
-
-
-
total
-
-
-
116 495
Employee
36 267
33 064
201 939
-
health
1 403
1 280
3 750
-
pensions
3 714
3 385
9 925
-
other
362
331
970
-
unemployment
1 088
992
2 908
-
income
3 231
2 439
73 771
-
total
9 798
8 427
91 324
-
Employer
36 267
33 064
201 939
-
pensions
4 552
4 150
12 164
-
accident
471
430
1 260
-
unemployment
1 088
992
2 908
-
surtax
-
-
-
-
payroll
1 088
992
6 059
-
chamber of commerce
145
132
808
-
health
1 371
1 250
3 664
-
other
1 722
1 570
8 699
-
total
10 437
9 516
35 562
-
Corporate
190 796
194 920
198 790
-
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.

47 698
48 729
49 698
-
total
47 698
48 729
49 698
-
Dividends
143 097
146 191
-
-
withholding
39 352
40 202
-
-
total
39 352
40 202
-
-
Income
237 500
237 500
237 500
237 500
Total tax
107 285
106 874
176 584
116 495
After tax
130 215
130 626
60 916
121 005
Living cost
26 469
26 469
26 469
26 469
Free-cash
103 746
104 157
34 447
94 536

Estimated living cost  is ₽26469 per week

₽15878
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2703
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽472
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7416
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Vienna , Austria
₽101302
₽31642
₽91607
₽100019
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
-
-
-
237 500
chamber of commerce
-
-
-
949
unemployment
-
-
-
5 089
health
-
-
-
7 414
pensions
-
-
-
17 931
income
-
-
-
85 112
surtax
-
-
-
164
total
-
-
-
116 659
Employee
41 463
33 064
201 787
-
health
1 604
1 280
3 750
-
pensions
4 246
3 385
9 925
-
other
414
331
970
-
unemployment
1 244
992
2 908
-
income
4 720
2 439
73 696
-
total
12 228
8 427
91 249
-
Employer
41 463
33 064
201 787
-
pensions
5 204
4 150
12 164
-
accident
538
430
1 260
-
unemployment
1 244
992
2 908
-
surtax
164
164
164
-
payroll
1 244
992
6 054
-
chamber of commerce
165
132
808
-
health
1 567
1 250
3 664
-
other
1 970
1 570
8 693
-
total
12 096
9 680
35 715
-
Corporate
183 942
194 757
198 638
-
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.

45 985
48 688
49 660
-
total
45 985
48 688
49 660
-
Dividends
137 957
146 068
-
-
withholding
37 938
40 169
-
-
total
37 938
40 169
-
-
Income
237 500
237 500
237 500
237 500
Total tax
108 247
106 964
176 624
116 659
After tax
129 253
130 536
60 876
120 841
Living cost
29 234
29 234
29 234
29 234
Free-cash
100 019
101 302
31 642
91 607

Estimated living cost  is ₽29234 per week

₽19498
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2494
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽480
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6762
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Brussels , Belgium
₽97242
₽48272
₽73306
₽89722
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
-
-
-
237 500
social contributions
-
-
-
20 685
communal

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

-
-
-
13 008
national
-
-
-
100 250
total
-
-
-
133 943
Employee

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

59 347
-
183 948
-
health

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

2 788
-
8 647
-
pensions

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

4 451
-
13 795
-
communal

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

3 095
-
9 595
-
national
18 246
-
71 795
-
unemployment

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

516
-
1 600
-
total
29 096
-
105 432
-
Employer

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

59 347
-
183 948
-
accident

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

771
-
2 390
-
unemployment

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

866
-
2 686
-
surtax
6 729
-
20 858
-
health

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

3 650
-
11 314
-
pensions

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

5 259
-
16 297
-
total
17 275
-
53 545
-
Corporate
160 878
237 500
-
-
surtax
650
1 094
-
-
income
32 484
54 704
-
-
total
33 134
55 798
-
-
Dividends
127 744
181 701
-
-
withholding

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

38 022
54 209
-
-
total
38 022
54 209
-
-
Income
237 500
237 500
237 500
237 500
Total tax
117 527
110 007
158 977
133 943
After tax
119 973
127 493
78 523
103 557
Living cost
30 251
30 251
30 251
30 251
Free-cash
89 722
97 242
48 272
73 306

Estimated living cost  is ₽30251 per week

₽19485
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2645
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽474
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7647
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Sofia , Bulgaria
₽188800
₽190178
₽179879
₽183746
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
-
-
-
237 500
unemployment
-
-
-
116
health
-
-
-
3 331
pensions

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

-
-
-
4 286
income
-
-
-
35 625
total
-
-
-
43 358
Employee
18 887
-
231 818
-
accident

We are using the highest rate at 1.1%.

208
-
319
-
health
869
-
1 332
-
pensions

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

1 658
-
2 543
-
income
1 889
-
23 182
-
total
4 624
-
27 376
-
Employer
18 887
-
231 818
-
accident

We are using the highest rate at 1.1%.

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

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

2 081
-
3 192
-
total
3 705
-
5 683
-
Corporate
214 907
237 500
-
-
income
21 491
23 750
-
-
total
21 491
23 750
-
-
Dividends
193 416
213 750
-
-
withholding
9 671
10 687
-
-
total
9 671
10 687
-
-
Income
237 500
237 500
237 500
237 500
Total tax
39 491
34 437
33 059
43 358
After tax
198 009
203 063
204 441
194 142
Living cost
14 263
14 263
14 263
14 263
Free-cash
183 746
188 800
190 178
179 879

Estimated living cost  is ₽14263 per week

₽9434
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽817
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽340
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3673
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Varna , Bulgaria
₽192192
₽193570
₽183271
₽188341
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
-
-
-
237 500
unemployment
-
-
-
116
health
-
-
-
3 331
pensions

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

-
-
-
4 286
income
-
-
-
35 625
total
-
-
-
43 358
Employee
14 395
-
231 818
-
accident

We are using the highest rate at 1.1%.

158
-
319
-
health
662
-
1 332
-
pensions

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

1 264
-
2 543
-
income
1 439
-
23 182
-
total
3 523
-
27 376
-
Employer
14 395
-
231 818
-
accident

We are using the highest rate at 1.1%.

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

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

1 587
-
3 192
-
total
2 825
-
5 683
-
Corporate
220 280
237 500
-
-
income
22 028
23 750
-
-
total
22 028
23 750
-
-
Dividends
198 252
213 750
-
-
withholding
9 912
10 687
-
-
total
9 912
10 687
-
-
Income
237 500
237 500
237 500
237 500
Total tax
38 288
34 437
33 059
43 358
After tax
199 212
203 063
204 441
194 142
Living cost
10 871
10 871
10 871
10 871
Free-cash
188 341
192 192
193 570
183 271

Estimated living cost  is ₽10871 per week

₽6347
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽776
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽288
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3460
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Larnaca , Cyprus
₽153750
₽136705
₽138548
₽149237
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
-
-
-
237 500
social contributions
-
-
-
13 424
health
-
-
-
6 057
income
-
-
-
60 262
total
-
-
-
79 743
Employee
63 798
63 798
226 173
-
health
494
1 085
3 845
-
social contributions
2 412
5 295
7 142
-
income
6 947
5 906
59 272
-
total
9 853
12 286
70 259
-
Employer
63 798
63 798
226 173
-
social contributions
2 412
5 295
7 142
-
health
537
1 181
4 185
-
total
2 949
6 476
11 327
-
Corporate
205 489
167 227
-
-
income
25 686
20 904
-
-
total
25 686
20 904
-
-
Dividends
179 803
146 322
-
-
withholding
30 566
24 875
-
-
total
30 566
24 875
-
-
Income
237 500
237 500
237 500
237 500
Total tax
69 054
64 541
81 586
79 743
After tax
168 446
172 959
155 914
157 757
Living cost
19 209
19 209
19 209
19 209
Free-cash
149 237
153 750
136 705
138 548

Estimated living cost  is ₽19209 per week

₽11512
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1885
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽425
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5388
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Limassol , Cyprus
₽146049
₽129004
₽130847
₽142610
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
-
-
-
237 500
social contributions
-
-
-
13 424
health
-
-
-
6 057
income
-
-
-
60 262
total
-
-
-
79 743
Employee
63 798
63 798
226 173
-
health
635
1 085
3 845
-
social contributions
3 100
5 295
7 142
-
income
6 699
5 906
59 272
-
total
10 434
12 286
70 259
-
Employer
63 798
63 798
226 173
-
social contributions
3 100
5 295
7 142
-
health
691
1 181
4 185
-
total
3 791
6 476
11 327
-
Corporate
196 364
167 227
-
-
income
24 546
20 904
-
-
total
24 546
20 904
-
-
Dividends
171 819
146 322
-
-
withholding
29 209
24 875
-
-
total
29 209
24 875
-
-
Income
237 500
237 500
237 500
237 500
Total tax
67 980
64 541
81 586
79 743
After tax
169 520
172 959
155 914
157 757
Living cost
26 910
26 910
26 910
26 910
Free-cash
142 610
146 049
129 004
130 847

Estimated living cost  is ₽26910 per week

₽18396
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2102
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽452
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5961
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Brno , Czech Republic
₽143996
₽114456
₽125540
₽137031
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
-
-
-
237 500
social contributions
-
-
-
28 093
health
-
-
-
32 062
solidarity contribution
-
-
-
5 680
income
-
-
-
26 602
total
-
-
-
92 437
Employee
28 710
-
195 824
-
health
3 876
-
26 436
-
social contributions
1 866
-
6 254
-
solidarity contribution
-
-
4 685
-
income
3 445
-
24 470
-
total
9 187
-
61 845
-
Employer
28 710
-
195 824
-
social contributions
7 178
-
24 052
-
health
2 584
-
17 624
-
total
9 762
-
41 676
-
Corporate
199 028
237 500
-
-
income
37 815
45 125
-
-
total
37 815
45 125
-
-
Dividends
161 213
192 375
-
-
withholding
24 182
28 856
-
-
total
24 182
28 856
-
-
Income
237 500
237 500
237 500
237 500
Total tax
80 946
73 981
103 521
92 437
After tax
156 554
163 519
133 979
145 063
Living cost
19 523
19 523
19 523
19 523
Free-cash
137 031
143 996
114 456
125 540

Estimated living cost  is ₽19523 per week

₽13561
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1389
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽384
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4189
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Prague , Czech Republic
₽139462
₽109922
₽121006
₽130879
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
-
-
-
237 500
social contributions
-
-
-
28 093
health
-
-
-
32 062
solidarity contribution
-
-
-
5 680
income
-
-
-
26 602
total
-
-
-
92 437
Employee
35 378
-
195 824
-
health
4 776
-
26 436
-
social contributions
2 300
-
6 254
-
solidarity contribution
-
-
4 685
-
income
4 245
-
24 470
-
total
11 321
-
61 845
-
Employer
35 378
-
195 824
-
social contributions
8 845
-
24 052
-
health
3 184
-
17 624
-
total
12 029
-
41 676
-
Corporate
190 093
237 500
-
-
income
36 118
45 125
-
-
total
36 118
45 125
-
-
Dividends
153 975
192 375
-
-
withholding
23 096
28 856
-
-
total
23 096
28 856
-
-
Income
237 500
237 500
237 500
237 500
Total tax
82 564
73 981
103 521
92 437
After tax
154 936
163 519
133 979
145 063
Living cost
24 057
24 057
24 057
24 057
Free-cash
130 879
139 462
109 922
121 006

Estimated living cost  is ₽24057 per week

₽17891
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1333
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽416
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4418
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Copenhagen , Denmark
₽56246
₽56246
₽94752
₽27160
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
-
-
-
237 500
labour market
-
-
-
18 942
municipal
-
-
-
52 174
pensions
-
-
-
721
national
-
-
-
30 846
total
-
-
-
102 683
Employee
169 104
169 104
169 104
-
municipal
36 010
36 010
36 010
-
pensions
240
240
240
-
national
20 659
20 659
20 659
-
labour market
13 509
13 509
13 509
-
total
70 418
70 418
70 418
-
Employer
169 104
169 104
169 104
-
labour market
13 528
13 528
13 528
-
national
20 695
20 695
20 695
-
municipal
36 067
36 067
36 067
-
pensions
481
481
481
-
total
70 771
70 771
70 771
-
Corporate
56 246
-
-
-
income
12 374
-
-
-
total
12 374
-
-
-
Dividends
43 872
-
-
-
withholding
16 712
-
-
-
total
16 712
-
-
-
Income
237 500
237 500
237 500
237 500
Total tax
170 275
141 189
141 189
102 683
After tax
67 225
96 311
96 311
134 817
Living cost
40 065
40 065
40 065
40 065
Free-cash
27 160
56 246
56 246
94 752

Estimated living cost  is ₽40065 per week

₽27421
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3544
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽616
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8484
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Tallinn , Estonia
₽169960
₽116852
₽107261
₽164805
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
-
-
-
237 500
health
-
-
-
30 875
pensions
-
-
-
47 500
income
-
-
-
31 824
total
-
-
-
110 199
Employee
23 536
-
177 504
-
pensions
471
-
3 550
-
unemployment
376
-
2 840
-
income
2 650
-
34 222
-
total
3 497
-
40 612
-
Employer
23 536
-
177 504
-
pensions
4 708
-
35 501
-
unemployment
189
-
1 420
-
health
3 059
-
23 075
-
total
7 956
-
59 996
-
Corporate
206 008
237 500
-
-
income
41 202
47 500
-
-
total
41 202
47 500
-
-
Dividends
164 806
190 000
-
-
total
-
-
-
-
Income
237 500
237 500
237 500
237 500
Total tax
52 655
47 500
100 608
110 199
After tax
184 845
190 000
136 892
127 301
Living cost
20 040
20 040
20 040
20 040
Free-cash
164 805
169 960
116 852
107 261

Estimated living cost  is ₽20040 per week

₽13745
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1193
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽403
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4698
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Helsinki , Finland
₽109027
₽80855
₽108058
₽113858
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

-
-
-
237 500
health
-
-
-
3 311
municipal
-
-
-
42 154
national
-
-
-
52 124
total
-
-
-
97 589
Employee
43 651
-
199 798
-
health
326
-
2 730
-
municipal
7 150
-
32 505
-
pensions
2 946
-
13 487
-
national
721
-
35 372
-
unemployment
655
-
2 996
-
total
11 798
-
87 090
-
Employer
43 651
-
199 798
-
accident
44
-
200
-
unemployment
283
-
1 299
-
health
335
-
1 538
-
pensions
7 573
-
34 665
-
total
8 235
-
37 702
-
Corporate
185 613
237 500
-
-
income
37 123
47 500
-
-
total
37 123
47 500
-
-
Dividends

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

111 368
142 500
-
-
municipal
20 046
25 649
-
-
national
14 587
23 471
-
-
total
34 633
49 120
-
-
Income
237 500
237 500
237 500
237 500
Total tax
91 789
96 620
124 792
97 589
After tax
145 711
140 880
112 708
139 911
Living cost
31 853
31 853
31 853
31 853
Free-cash
113 858
109 027
80 855
108 058

Estimated living cost  is ₽31853 per week

₽20806
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3064
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽507
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7477
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Marseille , France
₽94127
₽89796
₽99983
₽98738
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
-
-
-
237 500
social contributions
-
-
-
6 767
health
-
-
-
12 895
pensions
-
-
-
33 642
other
-
-
-
7 362
income
-
-
-
51 278
surtax
-
-
-
-
total
-
-
-
111 944
Employee
31 696
-
178 935
-
income
1 634
-
44 001
-
social contributions
904
-
5 098
-
pensions
3 585
-
14 466
-
surtax
-
-
-
-
total
6 123
-
63 565
-
Employer
31 696
-
178 935
-
pensions
5 208
-
23 991
-
social contributions
94
-
537
-
unemployment
1 283
-
7 247
-
health
2 218
-
18 950
-
other
1 094
-
7 841
-
total
9 897
-
58 566
-
Corporate
195 905
237 500
-
-
surtax
-
-
-
-
income
54 854
66 500
-
-
total
54 854
66 500
-
-
Dividends
141 051
171 000
-
-
surtax
-
-
-
-
withholding
18 054
21 888
-
-
social contributions
24 261
29 412
-
-
total
42 315
51 300
-
-
Income
237 500
237 500
237 500
237 500
Total tax
113 189
117 800
122 131
111 944
After tax
124 311
119 700
115 369
125 556
Living cost
25 573
25 573
25 573
25 573
Free-cash
98 738
94 127
89 796
99 983

Estimated living cost  is ₽25573 per week

₽14831
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2598
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽485
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7660
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Nice , France
₽91314
₽86983
₽97170
₽96217
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
-
-
-
237 500
social contributions
-
-
-
6 767
health
-
-
-
12 895
pensions
-
-
-
33 642
other
-
-
-
7 362
income
-
-
-
51 278
surtax
-
-
-
-
total
-
-
-
111 944
Employee
35 509
-
178 935
-
income
2 096
-
44 001
-
social contributions
1 012
-
5 098
-
pensions
4 015
-
14 466
-
surtax
-
-
-
-
total
7 123
-
63 565
-
Employer
35 509
-
178 935
-
pensions
5 833
-
23 991
-
social contributions
107
-
537
-
unemployment
1 437
-
7 247
-
health
2 486
-
18 950
-
other
1 225
-
7 841
-
total
11 088
-
58 566
-
Corporate
190 902
237 500
-
-
surtax
-
-
-
-
income
53 453
66 500
-
-
total
53 453
66 500
-
-
Dividends
137 450
171 000
-
-
surtax
-
-
-
-
withholding
17 593
21 888
-
-
social contributions
23 640
29 412
-
-
total
41 233
51 300
-
-
Income
237 500
237 500
237 500
237 500
Total tax
112 897
117 800
122 131
111 944
After tax
124 603
119 700
115 369
125 556
Living cost
28 386
28 386
28 386
28 386
Free-cash
96 217
91 314
86 983
97 170

Estimated living cost  is ₽28386 per week

₽17898
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2308
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽483
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7698
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Paris , France
₽79628
₽75297
₽85484
₽85333
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
-
-
-
237 500
social contributions
-
-
-
6 767
health
-
-
-
12 895
pensions
-
-
-
33 642
other
-
-
-
7 362
income
-
-
-
51 278
surtax
-
-
-
-
total
-
-
-
111 944
Employee
51 964
-
178 935
-
income
4 534
-
44 001
-
social contributions
1 480
-
5 098
-
pensions
5 877
-
14 466
-
surtax
-
-
-
-
total
11 891
-
63 565
-
Employer
51 964
-
178 935
-
pensions
8 538
-
23 991
-
social contributions
156
-
537
-
unemployment
2 105
-
7 247
-
health
3 637
-
18 950
-
other
1 793
-
7 841
-
total
16 229
-
58 566
-
Corporate
169 307
237 500
-
-
surtax
-
-
-
-
income
47 405
66 500
-
-
total
47 405
66 500
-
-
Dividends
121 901
171 000
-
-
surtax
-
-
-
-
withholding
15 603
21 888
-
-
social contributions
20 967
29 412
-
-
total
36 570
51 300
-
-
Income
237 500
237 500
237 500
237 500
Total tax
112 095
117 800
122 131
111 944
After tax
125 405
119 700
115 369
125 556
Living cost
40 072
40 072
40 072
40 072
Free-cash
85 333
79 628
75 297
85 484

Estimated living cost  is ₽40072 per week

₽27120
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3278
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽549
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9124
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Batumi , Georgia
₽219768
₽184143
₽228823
₽218670
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%.

-
-
-
237 500
microenterprise

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

-
-
-
2 820
total
-
-
-
2 820
Employee
7 321
-
237 500
-
income
1 464
-
47 500
-
total
1 464
-
47 500
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

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

230 179
237 500
-
-
total
-
-
-
-
Dividends
230 179
237 500
-
-
withholding
11 509
11 875
-
-
total
11 509
11 875
-
-
Income
237 500
237 500
237 500
237 500
Total tax
12 973
11 875
47 500
2 820
After tax
224 527
225 625
190 000
234 680
Living cost
5 857
5 857
5 857
5 857
Free-cash
218 670
219 768
184 143
228 823

Estimated living cost  is ₽5857 per week

₽3630
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽487
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽161
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽1579
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Tbilisi , Georgia
₽216498
₽180873
₽225553
₽214787
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%.

-
-
-
237 500
microenterprise

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

-
-
-
2 820
total
-
-
-
2 820
Employee
11 409
-
237 500
-
income
2 282
-
47 500
-
total
2 282
-
47 500
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

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

226 091
237 500
-
-
total
-
-
-
-
Dividends
226 091
237 500
-
-
withholding
11 304
11 875
-
-
total
11 304
11 875
-
-
Income
237 500
237 500
237 500
237 500
Total tax
13 586
11 875
47 500
2 820
After tax
223 914
225 625
190 000
234 680
Living cost
9 127
9 127
9 127
9 127
Free-cash
214 787
216 498
180 873
225 553

Estimated living cost  is ₽9127 per week

₽6176
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽383
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽306
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽2261
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Berlin , Germany
₽90048
₽111663
₽83117
₽100901
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.

-
-
-
237 500
health

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

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

-
-
-
5 668
trade
-
-
-
28 546
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.

-
-
-
83 544
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.

-
-
-
4 594
total
-
-
-
122 352
Employee

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

41 281
-
237 500
-
health

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

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

5 668
-
5 668
-
surtax

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

187
-
4 594
-
income

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

3 395
-
83 544
-
total
9 250
-
93 806
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
196 219
237 500
-
-
trade
28 158
34 081
-
-
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.

1 619
1 959
-
-
chamber of commerce
414
474
-
-
income
29 433
35 625
-
-
total
59 624
72 139
-
-
Dividends
136 596
165 362
-
-
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.

1 861
2 256
-
-
withholding
33 833
41 026
-
-
total
35 694
43 282
-
-
Income
237 500
237 500
237 500
237 500
Total tax
104 568
115 421
93 806
122 352
After tax
132 932
122 079
143 694
115 148
Living cost
32 031
32 031
32 031
32 031
Free-cash
100 901
90 048
111 663
83 117

Estimated living cost  is ₽32031 per week

₽22096
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3446
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽464
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6024
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Dresden , Germany
₽94505
₽118564
₽87234
₽103682
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.

-
-
-
237 500
health

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

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

-
-
-
5 668
trade
-
-
-
31 330
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.

-
-
-
83 544
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.

-
-
-
4 594
total
-
-
-
125 136
Employee

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

31 733
-
237 500
-
health

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

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

5 668
-
5 668
-
surtax

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

49
-
4 594
-
income

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

886
-
83 544
-
total
6 603
-
93 806
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
205 767
237 500
-
-
trade
32 409
37 406
-
-
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
1 959
-
-
chamber of commerce
422
468
-
-
income
30 866
35 625
-
-
total
65 394
75 458
-
-
Dividends
140 373
162 043
-
-
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.

1 913
2 211
-
-
withholding
34 778
40 196
-
-
total
36 691
42 407
-
-
Income
237 500
237 500
237 500
237 500
Total tax
108 688
117 865
93 806
125 136
After tax
128 812
119 635
143 694
112 364
Living cost
25 130
25 130
25 130
25 130
Free-cash
103 682
94 505
118 564
87 234

Estimated living cost  is ₽25130 per week

₽15808
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2930
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽469
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5923
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Hamburg , Germany
₽85822
₽111101
₽78377
₽97481
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.

-
-
-
237 500
health

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

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

-
-
-
5 668
trade
-
-
-
32 724
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.

-
-
-
83 544
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.

-
-
-
4 594
total
-
-
-
126 530
Employee

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

42 074
-
237 500
-
health

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

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

5 668
-
5 668
-
surtax

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

198
-
4 594
-
income

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

3 615
-
83 544
-
total
9 481
-
93 806
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
195 426
237 500
-
-
trade
32 147
39 069
-
-
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.

1 612
1 959
-
-
chamber of commerce
405
464
-
-
income
29 313
35 625
-
-
total
63 477
77 117
-
-
Dividends
131 948
160 383
-
-
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.

1 796
2 188
-
-
withholding
32 672
39 780
-
-
total
34 468
41 968
-
-
Income
237 500
237 500
237 500
237 500
Total tax
107 426
119 085
93 806
126 530
After tax
130 074
118 415
143 694
110 970
Living cost
32 593
32 593
32 593
32 593
Free-cash
97 481
85 822
111 101
78 377

Estimated living cost  is ₽32593 per week

₽21798
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3437
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽487
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6871
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Munich , Germany
₽79186
₽105686
₽71571
₽92640
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.

-
-
-
237 500
health

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

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

-
-
-
5 668
trade
-
-
-
34 115
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.

-
-
-
83 544
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.

-
-
-
4 594
total
-
-
-
127 921
Employee

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

49 862
-
237 500
-
health

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

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

5 668
-
5 668
-
surtax

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

323
-
4 594
-
income

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

5 863
-
83 544
-
total
11 854
-
93 806
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
187 638
237 500
-
-
trade
32 180
40 731
-
-
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.

1 548
1 959
-
-
chamber of commerce
390
460
-
-
income
28 145
35 625
-
-
total
62 263
78 775
-
-
Dividends
125 375
158 725
-
-
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.

1 707
2 165
-
-
withholding
31 028
39 366
-
-
total
32 735
41 531
-
-
Income
237 500
237 500
237 500
237 500
Total tax
106 852
120 306
93 806
127 921
After tax
130 648
117 194
143 694
109 579
Living cost
38 008
38 008
38 008
38 008
Free-cash
92 640
79 186
105 686
71 571

Estimated living cost  is ₽38008 per week

₽27759
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3040
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽494
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6715
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Athens , Greece
₽130752
₽87473
₽92546
₽128114
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
-
-
-
237 500
unemployment
-
-
-
189
health
-
-
-
7 861
pensions
-
-
-
22 146
other
-
-
-
-
income
-
-
-
81 636
surtax
-
-
-
14 487
total
-
-
-
126 319
Employee
27 940
-
214 192
-
health
713
-
2 823
-
pensions
1 864
-
7 386
-
surtax
99
-
13 495
-
other
-
-
-
-
unemployment
1 944
-
7 707
-
income
4 684
-
76 673
-
total
9 304
-
108 084
-
Employer
27 940
-
214 192
-
pensions
3 725
-
14 761
-
unemployment
886
-
3 509
-
health
1 271
-
5 038
-
other
-
-
-
-
total
5 882
-
23 308
-
Corporate
203 677
237 500
-
-
income
52 957
61 750
-
-
total
52 957
61 750
-
-
Dividends
150 721
175 750
-
-
withholding
22 608
26 363
-
-
total
22 608
26 363
-
-
Income
237 500
237 500
237 500
237 500
Total tax
90 751
88 113
131 392
126 319
After tax
146 749
149 387
106 108
111 181
Living cost
18 635
18 635
18 635
18 635
Free-cash
128 114
130 752
87 473
92 546

Estimated living cost  is ₽18635 per week

₽11251
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1620
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽433
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5333
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Thessaloniki , Greece
₽131079
₽87800
₽92873
₽128498
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
-
-
-
237 500
unemployment
-
-
-
189
health
-
-
-
7 861
pensions
-
-
-
22 146
other
-
-
-
-
income
-
-
-
81 636
surtax
-
-
-
14 487
total
-
-
-
126 319
Employee
27 437
-
214 192
-
health
701
-
2 823
-
pensions
1 830
-
7 386
-
surtax
90
-
13 495
-
other
-
-
-
-
unemployment
1 910
-
7 707
-
income
4 599
-
76 673
-
total
9 130
-
108 084
-
Employer
27 437
-
214 192
-
pensions
3 657
-
14 761
-
unemployment
869
-
3 509
-
health
1 249
-
5 038
-
other
-
-
-
-
total
5 775
-
23 308
-
Corporate
204 288
237 500
-
-
income
53 114
61 750
-
-
total
53 114
61 750
-
-
Dividends
151 174
175 750
-
-
withholding
22 675
26 363
-
-
total
22 675
26 363
-
-
Income
237 500
237 500
237 500
237 500
Total tax
90 694
88 113
131 392
126 319
After tax
146 806
149 387
106 108
111 181
Living cost
18 308
18 308
18 308
18 308
Free-cash
128 498
131 079
87 800
92 873

Estimated living cost  is ₽18308 per week

₽11194
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1689
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽422
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5002
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Budapest , Hungary
₽116975
₽121408
₽148255
₽117314
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
-
-
-
237 500
unemployment
-
-
-
3 563
health
-
-
-
16 625
pensions
-
-
-
23 750
income
-
-
-
29 034
total
-
-
-
72 972
Employee

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

The minimum wage is 138,000 HUF per month.

23 491
9 349
198 745
-
health
1 644
654
13 912
-
pensions
2 349
935
19 874
-
unemployment
352
140
2 981
-
income
2 872
1 143
24 297
-
total
7 217
2 872
61 064
-
Employer

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

The minimum wage is 138,000 HUF per month.

23 491
9 349
198 745
-
pensions
4 581
1 823
38 755
-
total
4 581
1 823
38 755
-
Corporate
209 429
226 328
-
-
income
18 849
20 370
-
-
total
18 849
20 370
-
-
Dividends
190 580
205 958
-
-
withholding
36 210
39 132
-
-
social contributions
37 056
40 055
-
-
total
73 266
79 187
-
-
Income
237 500
237 500
237 500
237 500
Total tax
103 913
104 252
99 819
72 972
After tax
133 587
133 248
137 681
164 528
Living cost
16 273
16 273
16 273
16 273
Free-cash
117 314
116 975
121 408
148 255

Estimated living cost  is ₽16273 per week

₽11105
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1331
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽325
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3512
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Reykjavik , Iceland
₽106317
₽90944
₽89670
₽105620
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
-
-
-
237 500
social contributions
-
-
-
2 553
municipal
-
-
-
26 669
pensions
-
-
-
28 500
national
-
-
-
48 225
total
-
-
-
105 947
Employee
64 927
-
205 317
-
municipal
8 020
-
27 589
-
pensions
2 597
-
8 213
-
national
12 427
-
50 239
-
total
23 044
-
86 041
-
Employer
64 927
-
205 317
-
social contributions
698
-
2 207
-
pensions
5 194
-
16 425
-
total
5 892
-
18 632
-
Corporate
162 396
237 500
-
-
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%.

32 479
47 500
-
-
total
32 479
47 500
-
-
Dividends
129 917
190 000
-
-
withholding
28 582
41 800
-
-
total
28 582
41 800
-
-
Income
237 500
237 500
237 500
237 500
Total tax
89 997
89 300
104 673
105 947
After tax
147 503
148 200
132 827
131 553
Living cost
41 883
41 883
41 883
41 883
Free-cash
105 620
106 317
90 944
89 670

Estimated living cost  is ₽41883 per week

₽28468
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3893
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽627
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8895
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Dublin , Ireland
₽118988
₽67211
₽67211
₽120819
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
-
-
-
237 500
social contributions
-
-
-
41 741
income
-
-
-
81 286
total
-
-
-
123 027
Employee
64 899
-
237 500
-
social contributions
5 392
-
41 741
-
income
12 246
-
81 286
-
total
17 638
-
123 027
-
Employer
64 899
-
237 500
-
total
-
-
-
-
Corporate
172 601
237 500
-
-
income
21 575
29 688
-
-
total
21 575
29 688
-
-
Dividends
151 026
207 812
-
-
withholding
30 206
41 562
-
-
total
30 206
41 562
-
-
Income
237 500
237 500
237 500
237 500
Total tax
69 419
71 250
123 027
123 027
After tax
168 081
166 250
114 473
114 473
Living cost
47 262
47 262
47 262
47 262
Free-cash
120 819
118 988
67 211
67 211

Estimated living cost  is ₽47262 per week

₽35956
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3851
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽452
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7003
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Milan , Italy
₽91706
₽75604
₽82637
₽87374
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
-
-
-
237 500
regional
-
-
-
3 245
social contributions
-
-
-
41 525
municipal
-
-
-
1 568
national
-
-
-
73 516
total
-
-
-
119 854
Employee
73 736
-
237 500
-
regional
696
-
3 020
-
municipal
390
-
1 464
-
social contributions
24 864
-
54 440
-
national
12 777
-
67 963
-
total
38 727
-
126 887
-
Employer
73 736
-
237 500
-
total
-
-
-
-
Corporate
163 764
237 500
-
-
nationa
39 303
57 000
-
-
municipal
6 388
9 263
-
-
total
45 691
66 263
-
-
Dividends
118 073
171 237
-
-
withholding
30 699
44 522
-
-
total
30 699
44 522
-
-
Income
237 500
237 500
237 500
237 500
Total tax
115 117
110 785
126 887
119 854
After tax
122 383
126 715
110 613
117 646
Living cost
35 009
35 009
35 009
35 009
Free-cash
87 374
91 706
75 604
82 637

Estimated living cost  is ₽35009 per week

₽24404
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2296
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽537
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7772
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Naples , Italy
₽102485
₽87566
₽94563
₽100644
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
-
-
-
237 500
regional
-
-
-
3 978
social contributions
-
-
-
41 525
municipal
-
-
-
1 568
national
-
-
-
73 516
total
-
-
-
120 587
Employee
46 023
-
237 500
-
regional
620
-
3 717
-
municipal
244
-
1 464
-
social contributions
15 519
-
54 440
-
national
7 291
-
67 963
-
total
23 674
-
127 584
-
Employer
46 023
-
237 500
-
total
-
-
-
-
Corporate
191 477
237 500