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
₽ 239000
per

Your estimated
City
free-cash

Andorra , Andorra
₽145516
₽184085
₽151867
₽187203
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
-
-
-
239 000
social contributions
-
-
-
52 581
income
-
-
-
13 006
total
-
-
-
65 587
Employee
29 836
-
206 926
-
social contributions
1 939
-
13 450
-
income
-
-
13 712
-
total
1 939
-
27 162
-
Employer
29 836
-
206 926
-
social contributions
4 625
-
32 074
-
total
4 625
-
32 074
-
Corporate
204 539
239 000
-
-
income
20 454
23 900
-
-
total
20 454
23 900
-
-
Dividends
184 086
215 100
-
-
total
-
-
-
-
Income
239 000
239 000
239 000
239 000
Total tax
27 018
23 900
59 236
65 587
After tax
211 982
215 100
179 764
173 413
Living cost
27 897
27 897
27 897
27 897
Free-cash
184 085
187 203
151 867
145 516

Estimated living cost  is ₽27897 per week

₽18038
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.
₽525
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7231
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
₽92519
₽101549
₽32317
₽102007
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
-
-
-
239 000
surtax
-
-
-
-
unemployment
-
-
-
5 692
health
-
-
-
8 293
chamber of commerce
-
-
-
956
pensions
-
-
-
20 058
income
-
-
-
81 874
total
-
-
-
116 873
Employee
40 568
36 984
201 035
-
unemployment
1 217
1 110
3 253
-
other
405
370
1 085
-
income
3 614
2 728
70 095
-
pensions
4 155
3 786
11 102
-
health
1 569
1 432
4 195
-
total
10 960
9 426
89 730
-
Employer
40 568
36 984
201 035
-
pensions
5 091
4 642
13 607
-
surtax
-
-
-
-
payroll
1 217
1 110
6 032
-
other
1 927
1 756
8 762
-
health
1 534
1 398
4 098
-
accident
527
481
1 409
-
unemployment
1 217
1 110
3 253
-
chamber of commerce
162
148
805
-
total
11 675
10 645
37 966
-
Corporate
186 758
191 372
197 513
-
income

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

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

46 690
47 843
49 379
-
total
46 690
47 843
49 379
-
Dividends
140 068
143 528
-
-
withholding
38 518
39 471
-
-
total
38 518
39 471
-
-
Income
239 000
239 000
239 000
239 000
Total tax
107 843
107 385
177 075
116 873
After tax
131 157
131 615
61 925
122 127
Living cost
29 608
29 608
29 608
29 608
Free-cash
101 549
102 007
32 317
92 519

Estimated living cost  is ₽29608 per week

₽17761
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3024
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽528
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8295
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
₽89243
₽97382
₽29181
₽98816
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
-
-
-
239 000
surtax
-
-
-
183
unemployment
-
-
-
5 692
health
-
-
-
8 293
chamber of commerce
-
-
-
956
pensions
-
-
-
20 058
income
-
-
-
81 874
total
-
-
-
117 056
Employee
46 380
36 984
200 866
-
unemployment
1 391
1 110
3 253
-
other
463
370
1 085
-
income
5 280
2 728
70 011
-
pensions
4 750
3 786
11 102
-
health
1 795
1 432
4 195
-
total
13 679
9 426
89 646
-
Employer
46 380
36 984
200 866
-
pensions
5 821
4 642
13 607
-
surtax
183
183
183
-
payroll
1 391
1 110
6 027
-
other
2 203
1 756
8 755
-
health
1 752
1 398
4 098
-
accident
602
481
1 409
-
unemployment
1 391
1 110
3 253
-
chamber of commerce
185
148
803
-
total
13 528
10 828
38 135
-
Corporate
179 091
191 188
197 344
-
income

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

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

44 774
47 797
49 337
-
total
44 774
47 797
49 337
-
Dividends
134 318
143 391
-
-
withholding
36 936
39 432
-
-
total
36 936
39 432
-
-
Income
239 000
239 000
239 000
239 000
Total tax
108 917
107 483
177 118
117 056
After tax
130 083
131 517
61 882
121 944
Living cost
32 701
32 701
32 701
32 701
Free-cash
97 382
98 816
29 181
89 243

Estimated living cost  is ₽32701 per week

₽21810
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2790
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.
₽7564
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
₽70266
₽85752
₽46091
₽95629
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
-
-
-
239 000
national
-
-
-
98 807
communal

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

-
-
-
12 951
social contributions
-
-
-
23 138
total
-
-
-
134 896
Employee

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

66 384
-
185 112
-
unemployment

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

578
-
1 610
-
national
20 409
-
71 335
-
communal

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

3 462
-
9 655
-
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.

4 979
-
13 883
-
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.

3 119
-
8 700
-
total
32 547
-
105 183
-
Employer

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

66 384
-
185 112
-
surtax
7 527
-
20 993
-
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.

5 882
-
16 402
-
health

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

4 082
-
11 384
-
accident

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

863
-
2 406
-
unemployment

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

969
-
2 703
-
total
19 323
-
53 888
-
Corporate
153 293
239 000
-
-
income
30 658
53 460
-
-
surtax
613
1 069
-
-
total
31 271
54 529
-
-
Dividends
122 022
184 471
-
-
withholding

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

36 269
55 004
-
-
total
36 269
55 004
-
-
Income
239 000
239 000
239 000
239 000
Total tax
119 410
109 533
159 071
134 896
After tax
119 590
129 467
79 929
104 104
Living cost
33 838
33 838
33 838
33 838
Free-cash
85 752
95 629
46 091
70 266

Estimated living cost  is ₽33838 per week

₽21796
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2959
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽530
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8554
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
₽178530
₽182727
₽188718
₽188381
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
-
-
-
239 000
unemployment
-
-
-
130
health
-
-
-
3 728
pensions

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

-
-
-
4 798
income
-
-
-
35 850
total
-
-
-
44 506
Employee
21 139
-
232 640
-
accident

We are using the highest rate at 1.1%.

232
-
357
-
income
2 114
-
23 264
-
pensions

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

1 856
-
2 846
-
health
972
-
1 491
-
total
5 174
-
27 958
-
Employer
21 139
-
232 640
-
pensions

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

2 329
-
3 572
-
health
1 459
-
2 237
-
accident

We are using the highest rate at 1.1%.

232
-
357
-
unemployment
127
-
194
-
total
4 147
-
6 360
-
Corporate
213 714
239 000
-
-
income
21 371
23 900
-
-
total
21 371
23 900
-
-
Dividends
192 342
215 100
-
-
withholding
9 617
10 755
-
-
total
9 617
10 755
-
-
Income
239 000
239 000
239 000
239 000
Total tax
40 309
34 655
34 318
44 506
After tax
198 691
204 345
204 682
194 494
Living cost
15 964
15 964
15 964
15 964
Free-cash
182 727
188 381
188 718
178 530

Estimated living cost  is ₽15964 per week

₽10559
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽914
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽381
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4111
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
₽182327
₽187867
₽192515
₽192178
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
-
-
-
239 000
unemployment
-
-
-
130
health
-
-
-
3 728
pensions

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

-
-
-
4 798
income
-
-
-
35 850
total
-
-
-
44 506
Employee
16 111
-
232 640
-
accident

We are using the highest rate at 1.1%.

177
-
357
-
income
1 611
-
23 264
-
pensions

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

1 415
-
2 846
-
health
741
-
1 491
-
total
3 944
-
27 958
-
Employer
16 111
-
232 640
-
pensions

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

1 776
-
3 572
-
health
1 112
-
2 237
-
accident

We are using the highest rate at 1.1%.

177
-
357
-
unemployment
96
-
194
-
total
3 161
-
6 360
-
Corporate
219 727
239 000
-
-
income
21 973
23 900
-
-
total
21 973
23 900
-
-
Dividends
197 755
215 100
-
-
withholding
9 888
10 755
-
-
total
9 888
10 755
-
-
Income
239 000
239 000
239 000
239 000
Total tax
38 966
34 655
34 318
44 506
After tax
200 034
204 345
204 682
194 494
Living cost
12 167
12 167
12 167
12 167
Free-cash
187 867
192 178
192 515
182 327

Estimated living cost  is ₽12167 per week

₽7104
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽869
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽322
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.
₽3873
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
₽138087
₽147569
₽136189
₽152620
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
-
-
-
239 000
health
-
-
-
6 095
social contributions
-
-
-
15 016
income
-
-
-
58 315
total
-
-
-
79 426
Employee
71 362
71 362
226 815
-
income
7 770
6 606
57 294
-
social contributions
2 698
5 923
7 989
-
health
553
1 213
3 855
-
total
11 021
13 742
69 138
-
Employer
71 362
71 362
226 815
-
social contributions
2 698
5 923
7 989
-
health
601
1 321
4 197
-
total
3 299
7 244
12 186
-
Corporate
203 193
160 394
-
-
income
25 399
20 049
-
-
total
25 399
20 049
-
-
Dividends
177 794
140 345
-
-
withholding
30 225
23 858
-
-
total
30 225
23 858
-
-
Income
239 000
239 000
239 000
239 000
Total tax
69 944
64 893
81 324
79 426
After tax
169 056
174 107
157 676
159 574
Living cost
21 487
21 487
21 487
21 487
Free-cash
147 569
152 620
136 189
138 087

Estimated living cost  is ₽21487 per week

₽12877
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2108
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽476
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6027
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
₽129473
₽140155
₽127575
₽144006
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
-
-
-
239 000
health
-
-
-
6 095
social contributions
-
-
-
15 016
income
-
-
-
58 315
total
-
-
-
79 426
Employee
71 362
71 362
226 815
-
income
7 494
6 606
57 294
-
social contributions
3 468
5 923
7 989
-
health
710
1 213
3 855
-
total
11 672
13 742
69 138
-
Employer
71 362
71 362
226 815
-
social contributions
3 468
5 923
7 989
-
health
773
1 321
4 197
-
total
4 241
7 244
12 186
-
Corporate
192 987
160 394
-
-
income
24 124
20 049
-
-
total
24 124
20 049
-
-
Dividends
168 863
140 345
-
-
withholding
28 707
23 858
-
-
total
28 707
23 858
-
-
Income
239 000
239 000
239 000
239 000
Total tax
68 744
64 893
81 324
79 426
After tax
170 256
174 107
157 676
159 574
Living cost
30 101
30 101
30 101
30 101
Free-cash
140 155
144 006
127 575
129 473

Estimated living cost  is ₽30101 per week

₽20577
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2351
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽505
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.
₽6668
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
₽122995
₽135348
₽112046
₽143026
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
-
-
-
239 000
health
-
-
-
32 265
social contributions
-
-
-
30 973
income
-
-
-
26 364
solidarity contribution
-
-
-
4 878
total
-
-
-
94 480
Employee
31 654
-
194 938
-
income
3 798
-
24 259
-
social contributions
2 058
-
6 895
-
health
4 273
-
26 317
-
solidarity contribution
-
-
3 896
-
total
10 129
-
61 367
-
Employer
31 654
-
194 938
-
social contributions
7 913
-
26 518
-
health
2 849
-
17 544
-
total
10 762
-
44 062
-
Corporate
196 584
239 000
-
-
income
37 351
45 410
-
-
total
37 351
45 410
-
-
Dividends
159 233
193 590
-
-
withholding
23 885
29 039
-
-
total
23 885
29 039
-
-
Income
239 000
239 000
239 000
239 000
Total tax
82 127
74 449
105 429
94 480
After tax
156 873
164 551
133 571
144 520
Living cost
21 525
21 525
21 525
21 525
Free-cash
135 348
143 026
112 046
122 995

Estimated living cost  is ₽21525 per week

₽14951
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1531
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽423
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.
₽4619
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
₽117996
₽128566
₽107047
₽138027
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
-
-
-
239 000
health
-
-
-
32 265
social contributions
-
-
-
30 973
income
-
-
-
26 364
solidarity contribution
-
-
-
4 878
total
-
-
-
94 480
Employee
39 006
-
194 938
-
income
4 681
-
24 259
-
social contributions
2 535
-
6 895
-
health
5 266
-
26 317
-
solidarity contribution
-
-
3 896
-
total
12 482
-
61 367
-
Employer
39 006
-
194 938
-
social contributions
9 751
-
26 518
-
health
3 510
-
17 544
-
total
13 261
-
44 062
-
Corporate
186 732
239 000
-
-
income
35 479
45 410
-
-
total
35 479
45 410
-
-
Dividends
151 253
193 590
-
-
withholding
22 688
29 039
-
-
total
22 688
29 039
-
-
Income
239 000
239 000
239 000
239 000
Total tax
83 910
74 449
105 429
94 480
After tax
155 090
164 551
133 571
144 520
Living cost
26 524
26 524
26 524
26 524
Free-cash
128 566
138 027
107 047
117 996

Estimated living cost  is ₽26524 per week

₽19725
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1469
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽459
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.
₽4871
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
₽91796
₽18299
₽36209
₽36209
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
-
-
-
239 000
national
-
-
-
30 503
pensions
-
-
-
807
municipal
-
-
-
52 014
labour market
-
-
-
19 055
total
-
-
-
102 379
Employee
189 197
189 197
189 197
-
municipal
40 288
40 288
40 288
-
national
23 114
23 114
23 114
-
pensions
269
269
269
-
labour market
15 114
15 114
15 114
-
total
78 785
78 785
78 785
-
Employer
189 197
189 197
189 197
-
pensions
538
538
538
-
labour market
15 136
15 136
15 136
-
municipal
40 353
40 353
40 353
-
national
23 154
23 154
23 154
-
total
79 181
79 181
79 181
-
Corporate
36 209
-
-
-
income
7 966
-
-
-
total
7 966
-
-
-
Dividends
28 243
-
-
-
withholding
9 944
-
-
-
total
9 944
-
-
-
Income
239 000
239 000
239 000
239 000
Total tax
175 876
157 966
157 966
102 379
After tax
63 124
81 034
81 034
136 621
Living cost
44 825
44 825
44 825
44 825
Free-cash
18 299
36 209
36 209
91 796

Estimated living cost  is ₽44825 per week

₽30679
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3965
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽689
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.
₽9492
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
₽105689
₽163018
₽115340
₽168785
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
-
-
-
239 000
health
-
-
-
31 070
pensions
-
-
-
47 799
income
-
-
-
32 026
total
-
-
-
110 895
Employee
26 327
-
178 626
-
unemployment
421
-
2 858
-
income
2 964
-
34 439
-
pensions
527
-
3 573
-
total
3 912
-
40 870
-
Employer
26 327
-
178 626
-
pensions
5 266
-
35 725
-
health
3 422
-
23 221
-
unemployment
211
-
1 428
-
total
8 899
-
60 374
-
Corporate
203 774
239 000
-
-
income
40 755
47 799
-
-
total
40 755
47 799
-
-
Dividends
163 019
191 201
-
-
total
-
-
-
-
Income
239 000
239 000
239 000
239 000
Total tax
53 566
47 799
101 244
110 895
After tax
185 434
191 201
137 756
128 105
Living cost
22 416
22 416
22 416
22 416
Free-cash
163 018
168 785
115 340
105 689

Estimated living cost  is ₽22416 per week

₽15375
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1335
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽451
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5255
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
₽107548
₽112308
₽80175
₽108504
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

-
-
-
239 000
national
-
-
-
50 101
health
-
-
-
3 293
municipal
-
-
-
42 428
total
-
-
-
95 822
Employee
48 827
-
201 060
-
unemployment
733
-
3 015
-
municipal
7 997
-
32 717
-
national
807
-
33 244
-
pensions
3 295
-
13 571
-
health
365
-
2 709
-
total
13 197
-
85 256
-
Employer
48 827
-
201 060
-
pensions
8 471
-
34 883
-
health
375
-
1 548
-
accident
49
-
201
-
unemployment
317
-
1 307
-
total
9 212
-
37 939
-
Corporate
180 961
239 000
-
-
income
36 192
47 799
-
-
total
36 192
47 799
-
-
Dividends

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

108 577
143 401
-
-
municipal
19 543
25 811
-
-
national
12 918
21 256
-
-
total
32 461
47 067
-
-
Income
239 000
239 000
239 000
239 000
Total tax
91 062
94 866
123 195
95 822
After tax
147 938
144 134
115 805
143 178
Living cost
35 630
35 630
35 630
35 630
Free-cash
112 308
108 504
80 175
107 548

Estimated living cost  is ₽35630 per week

₽23274
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3427
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽567
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8364
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
₽99558
₽97007
₽90640
₽91849
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
-
-
-
239 000
surtax
-
-
-
-
health
-
-
-
12 465
pensions
-
-
-
35 417
social contributions
-
-
-
6 810
income
-
-
-
48 735
other
-
-
-
7 409
total
-
-
-
110 836
Employee
35 455
-
180 981
-
income
1 828
-
42 339
-
surtax
-
-
-
-
social contributions
1 011
-
5 157
-
pensions
4 010
-
14 239
-
total
6 849
-
61 735
-
Employer
35 455
-
180 981
-
pensions
5 826
-
23 677
-
social contributions
106
-
542
-
other
1 224
-
7 766
-
health
2 481
-
18 704
-
unemployment
1 435
-
7 330
-
total
11 072
-
58 019
-
Corporate
192 473
239 000
-
-
income
53 893
66 920
-
-
surtax
-
-
-
-
total
53 893
66 920
-
-
Dividends
138 580
172 080
-
-
withholding
17 738
22 027
-
-
social contributions
23 835
29 598
-
-
surtax
-
-
-
-
total
41 573
51 625
-
-
Income
239 000
239 000
239 000
239 000
Total tax
113 387
118 545
119 754
110 836
After tax
125 613
120 455
119 246
128 164
Living cost
28 606
28 606
28 606
28 606
Free-cash
97 007
91 849
90 640
99 558

Estimated living cost  is ₽28606 per week

₽16590
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2906
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽542
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.
₽8568
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
₽96412
₽94187
₽87494
₽88703
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
-
-
-
239 000
surtax
-
-
-
-
health
-
-
-
12 465
pensions
-
-
-
35 417
social contributions
-
-
-
6 810
income
-
-
-
48 735
other
-
-
-
7 409
total
-
-
-
110 836
Employee
39 719
-
180 981
-
income
2 344
-
42 339
-
surtax
-
-
-
-
social contributions
1 132
-
5 157
-
pensions
4 491
-
14 239
-
total
7 967
-
61 735
-
Employer
39 719
-
180 981
-
pensions
6 525
-
23 677
-
social contributions
120
-
542
-
other
1 370
-
7 766
-
health
2 781
-
18 704
-
unemployment
1 608
-
7 330
-
total
12 404
-
58 019
-
Corporate
186 877
239 000
-
-
income
52 325
66 920
-
-
surtax
-
-
-
-
total
52 325
66 920
-
-
Dividends
134 552
172 080
-
-
withholding
17 222
22 027
-
-
social contributions
23 143
29 598
-
-
surtax
-
-
-
-
total
40 365
51 625
-
-
Income
239 000
239 000
239 000
239 000
Total tax
113 061
118 545
119 754
110 836
After tax
125 939
120 455
119 246
128 164
Living cost
31 752
31 752
31 752
31 752
Free-cash
94 187
88 703
87 494
96 412

Estimated living cost  is ₽31752 per week

₽20021
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2582
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽541
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8610
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
₽83341
₽82012
₽74423
₽75632
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
-
-
-
239 000
surtax
-
-
-
-
health
-
-
-
12 465
pensions
-
-
-
35 417
social contributions
-
-
-
6 810
income
-
-
-
48 735
other
-
-
-
7 409
total
-
-
-
110 836
Employee
58 125
-
180 981
-
income
5 072
-
42 339
-
surtax
-
-
-
-
social contributions
1 655
-
5 157
-
pensions
6 574
-
14 239
-
total
13 301
-
61 735
-
Employer
58 125
-
180 981
-
pensions
9 551
-
23 677
-
social contributions
174
-
542
-
other
2 006
-
7 766
-
health
4 068
-
18 704
-
unemployment
2 355
-
7 330
-
total
18 154
-
58 019
-
Corporate
162 721
239 000
-
-
income
45 563
66 920
-
-
surtax
-
-
-
-
total
45 563
66 920
-
-
Dividends
117 158
172 080
-
-
withholding
14 996
22 027
-
-
social contributions
20 151
29 598
-
-
surtax
-
-
-
-
total
35 147
51 625
-
-
Income
239 000
239 000
239 000
239 000
Total tax
112 165
118 545
119 754
110 836
After tax
126 835
120 455
119 246
128 164
Living cost
44 823
44 823
44 823
44 823
Free-cash
82 012
75 632
74 423
83 341

Estimated living cost  is ₽44823 per week

₽30336
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3667
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽615
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽10206
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
₽230253
₽219987
₽185252
₽221102
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%.

-
-
-
239 000
microenterprise

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

-
-
-
2 799
total
-
-
-
2 799
Employee
7 434
-
239 000
-
income
1 487
-
47 800
-
total
1 487
-
47 800
-
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%.

231 566
239 000
-
-
total
-
-
-
-
Dividends
231 566
239 000
-
-
withholding
11 578
11 950
-
-
total
11 578
11 950
-
-
Income
239 000
239 000
239 000
239 000
Total tax
13 065
11 950
47 800
2 799
After tax
225 935
227 050
191 200
236 201
Living cost
5 948
5 948
5 948
5 948
Free-cash
219 987
221 102
185 252
230 253

Estimated living cost  is ₽5948 per week

₽3686
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽494
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽163
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽1604
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Tbilisi , Georgia
₽226933
₽216044
₽181932
₽217782
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%.

-
-
-
239 000
microenterprise

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

-
-
-
2 799
total
-
-
-
2 799
Employee
11 586
-
239 000
-
income
2 317
-
47 800
-
total
2 317
-
47 800
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

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

227 414
239 000
-
-
total
-
-
-
-
Dividends
227 414
239 000
-
-
withholding
11 371
11 950
-
-
total
11 371
11 950
-
-
Income
239 000
239 000
239 000
239 000
Total tax
13 688
11 950
47 800
2 799
After tax
225 312
227 050
191 200
236 201
Living cost
9 268
9 268
9 268
9 268
Free-cash
216 044
217 782
181 932
226 933

Estimated living cost  is ₽9268 per week

₽6272
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽389
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽311
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽2296
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
₽81950
₽99191
₽110054
₽87049
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.

-
-
-
239 000
surtax

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

-
-
-
4 524
health

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

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

-
-
-
6 340
income

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

-
-
-
82 253
trade
-
-
-
28 104
total
-
-
-
121 221
Employee

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

46 176
-
239 000
-
income

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

3 797
-
82 253
-
surtax

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

210
-
4 524
-
health

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

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

6 340
-
6 340
-
total
10 347
-
93 117
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
192 824
239 000
-
-
trade
27 669
34 297
-
-
income
28 923
35 850
-
-
chamber of commerce
424
491
-
-
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.

1 590
1 972
-
-
total
58 606
72 610
-
-
Dividends
134 216
166 390
-
-
withholding
33 201
41 244
-
-
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.

1 826
2 268
-
-
total
35 027
43 512
-
-
Income
239 000
239 000
239 000
239 000
Total tax
103 980
116 122
93 117
121 221
After tax
135 020
122 878
145 883
117 779
Living cost
35 829
35 829
35 829
35 829
Free-cash
99 191
87 049
110 054
81 950

Estimated living cost  is ₽35829 per week

₽24716
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3855
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽520
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6738
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
₽86927
₽102574
₽117773
₽92309
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.

-
-
-
239 000
surtax

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

-
-
-
4 524
health

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

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

-
-
-
6 340
income

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

-
-
-
82 253
trade
-
-
-
30 846
total
-
-
-
123 963
Employee

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

35 496
-
239 000
-
income

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

992
-
82 253
-
surtax

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

55
-
4 524
-
health

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

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

6 340
-
6 340
-
total
7 387
-
93 117
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
203 504
239 000
-
-
trade
32 051
37 643
-
-
income
30 526
35 850
-
-
chamber of commerce
433
484
-
-
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.

1 678
1 972
-
-
total
64 688
75 949
-
-
Dividends
138 815
163 051
-
-
withholding
34 351
40 409
-
-
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.

1 890
2 223
-
-
total
36 241
42 632
-
-
Income
239 000
239 000
239 000
239 000
Total tax
108 316
118 581
93 117
123 963
After tax
130 684
120 419
145 883
115 037
Living cost
28 110
28 110
28 110
28 110
Free-cash
102 574
92 309
117 773
86 927

Estimated living cost  is ₽28110 per week

₽17682
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3277
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽525
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6625
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
₽77207
₽95770
₽109425
₽82731
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.

-
-
-
239 000
surtax

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

-
-
-
4 524
health

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

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

-
-
-
6 340
income

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

-
-
-
82 253
trade
-
-
-
32 218
total
-
-
-
125 335
Employee

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

47 063
-
239 000
-
income

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

4 044
-
82 253
-
surtax

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

222
-
4 524
-
health

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

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

6 340
-
6 340
-
total
10 606
-
93 117
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
191 937
239 000
-
-
trade
31 574
39 316
-
-
income
28 791
35 850
-
-
chamber of commerce
414
481
-
-
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.

1 583
1 972
-
-
total
62 362
77 619
-
-
Dividends
129 575
161 381
-
-
withholding
32 041
39 992
-
-
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.

1 763
2 200
-
-
total
33 804
42 192
-
-
Income
239 000
239 000
239 000
239 000
Total tax
106 772
119 811
93 117
125 335
After tax
132 228
119 189
145 883
113 665
Living cost
36 458
36 458
36 458
36 458
Free-cash
95 770
82 731
109 425
77 207

Estimated living cost  is ₽36458 per week

₽24383
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3845
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽544
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7686
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
₽69780
₽90496
₽103369
₽75446
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.

-
-
-
239 000
surtax

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

-
-
-
4 524
health

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

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

-
-
-
6 340
income

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

-
-
-
82 253
trade
-
-
-
33 589
total
-
-
-
126 706
Employee

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

55 774
-
239 000
-
income

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

6 559
-
82 253
-
surtax

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

361
-
4 524
-
health

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

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

6 340
-
6 340
-
total
13 260
-
93 117
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
183 226
239 000
-
-
trade
31 424
40 989
-
-
income
27 484
35 850
-
-
chamber of commerce
398
477
-
-
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.

1 511
1 972
-
-
total
60 817
79 288
-
-
Dividends
122 408
159 711
-
-
withholding
30 249
39 575
-
-
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.

1 664
2 177
-
-
total
31 913
41 752
-
-
Income
239 000
239 000
239 000
239 000
Total tax
105 990
121 040
93 117
126 706
After tax
133 010
117 960
145 883
112 294
Living cost
42 514
42 514
42 514
42 514
Free-cash
90 496
75 446
103 369
69 780

Estimated living cost  is ₽42514 per week

₽31051
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3401
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽553
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7511
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
₽91255
₽126533
₽85580
₽129487
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
-
-
-
239 000
surtax
-
-
-
13 806
unemployment
-
-
-
211
health
-
-
-
8 793
pensions
-
-
-
24 772
income
-
-
-
79 318
other
-
-
-
-
total
-
-
-
126 900
Employee
31 253
-
212 928
-
unemployment
2 175
-
8 621
-
other
-
-
-
-
income
5 239
-
73 767
-
surtax
111
-
12 694
-
pensions
2 085
-
8 262
-
health
798
-
3 158
-
total
10 408
-
106 502
-
Employer
31 253
-
212 928
-
pensions
4 167
-
16 511
-
other
-
-
-
-
health
1 421
-
5 636
-
unemployment
992
-
3 926
-
total
6 580
-
26 073
-
Corporate
201 167
239 000
-
-
income
52 304
62 140
-
-
total
52 304
62 140
-
-
Dividends
148 863
176 860
-
-
withholding
22 330
26 528
-
-
total
22 330
26 528
-
-
Income
239 000
239 000
239 000
239 000
Total tax
91 622
88 668
132 575
126 900
After tax
147 378
150 332
106 425
112 100
Living cost
20 845
20 845
20 845
20 845
Free-cash
126 533
129 487
85 580
91 255

Estimated living cost  is ₽20845 per week

₽12585
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1812
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.
₽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
Thessaloniki , Greece
₽91621
₽126966
₽85946
₽129853
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
-
-
-
239 000
surtax
-
-
-
13 806
unemployment
-
-
-
211
health
-
-
-
8 793
pensions
-
-
-
24 772
income
-
-
-
79 318
other
-
-
-
-
total
-
-
-
126 900
Employee
30 690
-
212 928
-
unemployment
2 136
-
8 621
-
other
-
-
-
-
income
5 144
-
73 767
-
surtax
100
-
12 694
-
pensions
2 046
-
8 262
-
health
784
-
3 158
-
total
10 210
-
106 502
-
Employer
30 690
-
212 928
-
pensions
4 091
-
16 511
-
other
-
-
-
-
health
1 397
-
5 636
-
unemployment
972
-
3 926
-
total
6 460
-
26 073
-
Corporate
201 850
239 000
-
-
income
52 480
62 140
-
-
total
52 480
62 140
-
-
Dividends
149 370
176 860
-
-
withholding
22 405
26 528
-
-
total
22 405
26 528
-
-
Income
239 000
239 000
239 000
239 000
Total tax
91 555
88 668
132 575
126 900
After tax
147 445
150 332
106 425
112 100
Living cost
20 479
20 479
20 479
20 479
Free-cash
126 966
129 853
85 946
91 621

Estimated living cost  is ₽20479 per week

₽12522
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1890
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.
₽5595
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
₽147094
₽116043
₽120077
₽115660
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
-
-
-
239 000
unemployment
-
-
-
3 585
health
-
-
-
16 730
pensions
-
-
-
23 900
income
-
-
-
29 218
total
-
-
-
73 433
Employee

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

The minimum wage is 138,000 HUF per month.

26 666
10 613
200 000
-
unemployment
400
159
3 000
-
income
3 260
1 297
24 450
-
pensions
2 667
1 061
20 000
-
health
1 867
743
14 000
-
total
8 194
3 260
61 450
-
Employer

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

The minimum wage is 138,000 HUF per month.

26 666
10 613
200 000
-
pensions
5 200
2 069
39 000
-
total
5 200
2 069
39 000
-
Corporate
207 134
226 318
-
-
income
18 642
20 369
-
-
total
18 642
20 369
-
-
Dividends
188 492
205 949
-
-
withholding
35 813
39 130
-
-
social contributions
36 635
40 039
-
-
total
72 448
79 169
-
-
Income
239 000
239 000
239 000
239 000
Total tax
104 484
104 867
100 450
73 433
After tax
134 516
134 133
138 550
165 567
Living cost
18 473
18 473
18 473
18 473
Free-cash
116 043
115 660
120 077
147 094

Estimated living cost  is ₽18473 per week

₽12606
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1511
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽369
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.
₽3986
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
₽88413
₽103557
₽89696
₽104302
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
-
-
-
239 000
national
-
-
-
47 732
pensions
-
-
-
28 680
social contributions
-
-
-
2 569
municipal
-
-
-
26 772
total
-
-
-
105 753
Employee
69 501
-
206 613
-
municipal
8 584
-
27 697
-
national
13 302
-
49 758
-
pensions
2 780
-
8 265
-
total
24 666
-
85 720
-
Employer
69 501
-
206 613
-
pensions
5 560
-
16 529
-
social contributions
747
-
2 221
-
total
6 307
-
18 750
-
Corporate
158 605
239 000
-
-
income

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

31 721
47 800
-
-
total
31 721
47 800
-
-
Dividends
126 884
191 200
-
-
withholding
27 915
42 064
-
-
total
27 915
42 064
-
-
Income
239 000
239 000
239 000
239 000
Total tax
90 609
89 864
104 470
105 753
After tax
148 391
149 136
134 530
133 247
Living cost
44 834
44 834
44 834
44 834
Free-cash
103 557
104 302
89 696
88 413

Estimated living cost  is ₽44834 per week

₽30473
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4168
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽671
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9522
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
₽64249
₽116483
₽64249
₽114435
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
-
-
-
239 000
social contributions
-
-
-
41 624
income
-
-
-
80 261
total
-
-
-
121 885
Employee
72 594
-
239 000
-
social contributions
6 031
-
41 624
-
income
13 698
-
80 261
-
total
19 729
-
121 885
-
Employer
72 594
-
239 000
-
total
-
-
-
-
Corporate
166 406
239 000
-
-
income
20 801
29 874
-
-
total
20 801
29 874
-
-
Dividends
145 605
209 126
-
-
withholding
29 121
41 825
-
-
total
29 121
41 825
-
-
Income
239 000
239 000
239 000
239 000
Total tax
69 651
71 699
121 885
121 885
After tax
169 349
167 301
117 115
117 115
Living cost
52 866
52 866
52 866
52 866
Free-cash
116 483
114 435
64 249
64 249

Estimated living cost  is ₽52866 per week

₽40219
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4308
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽505
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.
₽7834
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
₽77918
₽83511
₽70048
₽88356
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
-
-
-
239 000
national
-
-
-
70 768
regional
-
-
-
3 165
social contributions
-
-
-
46 448
municipal
-
-
-
1 541
total
-
-
-
121 922
Employee
82 479
-
239 000
-
municipal
437
-
1 425
-
national
14 292
-
64 557
-
social contributions
27 812
-
60 895
-
regional
778
-
2 915
-
total
43 319
-
129 792
-
Employer
82 479
-
239 000
-
total
-
-
-
-
Corporate
156 521
239 000
-
-
nationa
37 565
57 360
-
-
municipal
6 104
9 322
-
-
total
43 669
66 682
-
-
Dividends
112 852
172 318
-
-
withholding
29 341
44 802
-
-
total
29 341
44 802
-
-
Income
239 000
239 000
239 000
239 000
Total tax
116 329
111 484
129 792
121 922
After tax
122 671
127 516
109 208
117 078
Living cost
39 160
39 160
39 160
39 160
Free-cash
83 511
88 356
70 048
77 918

Estimated living cost  is ₽39160 per week

₽27298
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2568
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽601
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8693
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
₽91334
₽98563
₽83508
₽100623
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
-
-
-
239 000
national
-
-
-
70 768
regional
-
-
-
3 909
social contributions
-
-
-
46 448
municipal
-
-
-
1 541
total
-
-
-
122 666
Employee
51 480
-
239 000
-
municipal
273
-
1 425
-
national
8 156
-
64 557
-
social contributions
17 360
-
60 895
-
regional
693
-
3 615
-
total
26 482
-
130 492
-
Employer
51 480
-
239 000
-
total
-
-
-
-
Corporate
187 520