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
₽ 240000
per

Your estimated
City
free-cash

Andorra , Andorra
₽146207
₽184969
₽152584
₽188088
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
-
-
-
240 000
social contributions
-
-
-
52 801
income
-
-
-
13 080
total
-
-
-
65 881
Employee
29 853
-
207 792
-
social contributions
1 940
-
13 507
-
income
-
-
13 790
-
total
1 940
-
27 297
-
Employer
29 853
-
207 792
-
social contributions
4 627
-
32 207
-
total
4 627
-
32 207
-
Corporate
205 520
240 000
-
-
income
20 552
24 000
-
-
total
20 552
24 000
-
-
Dividends
184 968
216 000
-
-
total
-
-
-
-
Income
240 000
240 000
240 000
240 000
Total tax
27 119
24 000
59 504
65 881
After tax
212 881
216 000
180 496
174 119
Living cost
27 912
27 912
27 912
27 912
Free-cash
184 969
188 088
152 584
146 207

Estimated living cost  is ₽27912 per week

₽18048
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2104
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽525
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7235
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Graz , Austria
₽93001
₽102075
₽32542
₽102535
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
-
-
-
240 000
surtax
-
-
-
-
unemployment
-
-
-
5 695
health
-
-
-
8 298
chamber of commerce
-
-
-
960
pensions
-
-
-
20 069
income
-
-
-
82 352
total
-
-
-
117 374
Employee
40 590
37 005
201 957
-
unemployment
1 218
1 110
3 255
-
other
405
370
1 085
-
income
3 616
2 730
70 538
-
pensions
4 157
3 789
11 108
-
health
1 570
1 433
4 197
-
total
10 966
9 432
90 183
-
Employer
40 590
37 005
201 957
-
pensions
5 094
4 645
13 614
-
surtax
-
-
-
-
payroll
1 218
1 110
6 058
-
other
1 928
1 757
8 798
-
health
1 535
1 399
4 100
-
accident
527
481
1 410
-
unemployment
1 218
1 110
3 255
-
chamber of commerce
162
148
807
-
total
11 682
10 650
38 042
-
Corporate
187 728
192 345
198 433
-
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.

46 933
48 087
49 608
-
total
46 933
48 087
49 608
-
Dividends
140 796
144 258
-
-
withholding
38 719
39 671
-
-
total
38 719
39 671
-
-
Income
240 000
240 000
240 000
240 000
Total tax
108 300
107 840
177 833
117 374
After tax
131 700
132 160
62 167
122 626
Living cost
29 625
29 625
29 625
29 625
Free-cash
102 075
102 535
32 542
93 001

Estimated living cost  is ₽29625 per week

₽17771
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3026
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽529
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8300
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Vienna , Austria
₽89724
₽97908
₽29404
₽99341
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
-
-
-
240 000
surtax
-
-
-
183
unemployment
-
-
-
5 695
health
-
-
-
8 298
chamber of commerce
-
-
-
960
pensions
-
-
-
20 069
income
-
-
-
82 352
total
-
-
-
117 557
Employee
46 406
37 005
201 786
-
unemployment
1 392
1 110
3 255
-
other
463
370
1 085
-
income
5 283
2 730
70 454
-
pensions
4 752
3 789
11 108
-
health
1 796
1 433
4 197
-
total
13 686
9 432
90 099
-
Employer
46 406
37 005
201 786
-
pensions
5 824
4 645
13 614
-
surtax
183
183
183
-
payroll
1 392
1 110
6 053
-
other
2 204
1 757
8 791
-
health
1 753
1 399
4 100
-
accident
603
481
1 410
-
unemployment
1 392
1 110
3 255
-
chamber of commerce
185
148
807
-
total
13 536
10 833
38 213
-
Corporate
180 058
192 162
198 262
-
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.

45 014
48 041
49 565
-
total
45 014
48 041
49 565
-
Dividends
135 044
144 120
-
-
withholding
37 137
39 634
-
-
total
37 137
39 634
-
-
Income
240 000
240 000
240 000
240 000
Total tax
109 373
107 940
177 877
117 557
After tax
130 627
132 060
62 123
122 443
Living cost
32 719
32 719
32 719
32 719
Free-cash
97 908
99 341
29 404
89 724

Estimated living cost  is ₽32719 per week

₽21822
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2791
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽537
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7568
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Brussels , Belgium
₽70685
₽86281
₽46374
₽96110
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
-
-
-
240 000
national
-
-
-
99 295
communal

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

-
-
-
13 012
social contributions
-
-
-
23 151
total
-
-
-
135 458
Employee

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

66 421
-
185 888
-
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
-
1 618
-
national
20 420
-
71 666
-
communal

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

3 464
-
9 695
-
pensions

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

4 982
-
13 942
-
health

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

3 121
-
8 737
-
total
32 565
-
105 658
-
Employer

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

66 421
-
185 888
-
surtax
7 531
-
21 079
-
pensions

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

5 886
-
16 469
-
health

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

4 085
-
11 433
-
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
-
2 416
-
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
-
2 714
-
total
19 334
-
54 111
-
Corporate
154 245
240 000
-
-
income
30 850
53 742
-
-
surtax
617
1 075
-
-
total
31 467
54 817
-
-
Dividends
122 778
185 184
-
-
withholding

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

36 496
55 216
-
-
total
36 496
55 216
-
-
Income
240 000
240 000
240 000
240 000
Total tax
119 862
110 033
159 769
135 458
After tax
120 138
129 967
80 231
104 542
Living cost
33 857
33 857
33 857
33 857
Free-cash
86 281
96 110
46 374
70 685

Estimated living cost  is ₽33857 per week

₽21808
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2960
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽530
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8559
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Sofia , Bulgaria
₽179362
₽183564
₽189598
₽189224
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
-
-
-
240 000
unemployment
-
-
-
130
health
-
-
-
3 731
pensions

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

-
-
-
4 801
income
-
-
-
36 000
total
-
-
-
44 662
Employee
21 155
-
233 635
-
accident

We are using the highest rate at 1.1%.

232
-
357
-
income
2 116
-
23 364
-
pensions

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

1 857
-
2 848
-
health
973
-
1 492
-
total
5 178
-
28 061
-
Employer
21 155
-
233 635
-
pensions

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

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

We are using the highest rate at 1.1%.

232
-
357
-
unemployment
127
-
195
-
total
4 150
-
6 365
-
Corporate
214 695
240 000
-
-
income
21 470
24 000
-
-
total
21 470
24 000
-
-
Dividends
193 225
216 000
-
-
withholding
9 662
10 800
-
-
total
9 662
10 800
-
-
Income
240 000
240 000
240 000
240 000
Total tax
40 460
34 800
34 426
44 662
After tax
199 540
205 200
205 574
195 338
Living cost
15 976
15 976
15 976
15 976
Free-cash
183 564
189 224
189 598
179 362

Estimated living cost  is ₽15976 per week

₽10566
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽915
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽381
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4114
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Varna , Bulgaria
₽183162
₽188708
₽193398
₽193024
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
-
-
-
240 000
unemployment
-
-
-
130
health
-
-
-
3 731
pensions

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

-
-
-
4 801
income
-
-
-
36 000
total
-
-
-
44 662
Employee
16 123
-
233 635
-
accident

We are using the highest rate at 1.1%.

178
-
357
-
income
1 612
-
23 364
-
pensions

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

1 416
-
2 848
-
health
742
-
1 492
-
total
3 948
-
28 061
-
Employer
16 123
-
233 635
-
pensions

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

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

We are using the highest rate at 1.1%.

178
-
357
-
unemployment
96
-
195
-
total
3 164
-
6 365
-
Corporate
220 713
240 000
-
-
income
22 071
24 000
-
-
total
22 071
24 000
-
-
Dividends
198 642
216 000
-
-
withholding
9 932
10 800
-
-
total
9 932
10 800
-
-
Income
240 000
240 000
240 000
240 000
Total tax
39 115
34 800
34 426
44 662
After tax
200 885
205 200
205 574
195 338
Living cost
12 176
12 176
12 176
12 176
Free-cash
188 708
193 024
193 398
183 162

Estimated living cost  is ₽12176 per week

₽7109
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽870
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽323
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3876
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Larnaca , Cyprus
₽138713
₽148281
₽136809
₽153334
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
-
-
-
240 000
health
-
-
-
6 120
social contributions
-
-
-
15 024
income
-
-
-
58 644
total
-
-
-
79 788
Employee
71 403
71 403
227 792
-
income
7 775
6 610
57 618
-
social contributions
2 700
5 926
7 993
-
health
553
1 214
3 873
-
total
11 028
13 750
69 484
-
Employer
71 403
71 403
227 792
-
social contributions
2 700
5 926
7 993
-
health
601
1 322
4 215
-
total
3 301
7 248
12 208
-
Corporate
204 173
161 350
-
-
income
25 521
20 169
-
-
total
25 521
20 169
-
-
Dividends
178 652
141 180
-
-
withholding
30 370
24 000
-
-
total
30 370
24 000
-
-
Income
240 000
240 000
240 000
240 000
Total tax
70 220
65 167
81 692
79 788
After tax
169 780
174 833
158 308
160 212
Living cost
21 499
21 499
21 499
21 499
Free-cash
148 281
153 334
136 809
138 713

Estimated living cost  is ₽21499 per week

₽12885
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2109
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽476
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6030
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Limassol , Cyprus
₽130094
₽140864
₽128190
₽144715
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
-
-
-
240 000
health
-
-
-
6 120
social contributions
-
-
-
15 024
income
-
-
-
58 644
total
-
-
-
79 788
Employee
71 403
71 403
227 792
-
income
7 498
6 610
57 618
-
social contributions
3 470
5 926
7 993
-
health
710
1 214
3 873
-
total
11 678
13 750
69 484
-
Employer
71 403
71 403
227 792
-
social contributions
3 470
5 926
7 993
-
health
774
1 322
4 215
-
total
4 244
7 248
12 208
-
Corporate
193 961
161 350
-
-
income
24 245
20 169
-
-
total
24 245
20 169
-
-
Dividends
169 716
141 180
-
-
withholding
28 851
24 000
-
-
total
28 851
24 000
-
-
Income
240 000
240 000
240 000
240 000
Total tax
69 018
65 167
81 692
79 788
After tax
170 982
174 833
158 308
160 212
Living cost
30 118
30 118
30 118
30 118
Free-cash
140 864
144 715
128 190
130 094

Estimated living cost  is ₽30118 per week

₽20589
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2352
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽506
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6671
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Brno , Czech Republic
₽123755
₽136101
₽112746
₽143763
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
-
-
-
240 000
health
-
-
-
32 400
social contributions
-
-
-
30 904
income
-
-
-
26 504
solidarity contribution
-
-
-
4 960
total
-
-
-
94 768
Employee
31 583
-
195 909
-
income
3 790
-
24 387
-
social contributions
2 053
-
6 879
-
health
4 264
-
26 448
-
solidarity contribution
-
-
3 972
-
total
10 107
-
61 686
-
Employer
31 583
-
195 909
-
social contributions
7 896
-
26 459
-
health
2 842
-
17 632
-
total
10 738
-
44 091
-
Corporate
197 679
240 000
-
-
income
37 559
45 600
-
-
total
37 559
45 600
-
-
Dividends
160 120
194 400
-
-
withholding
24 018
29 160
-
-
total
24 018
29 160
-
-
Income
240 000
240 000
240 000
240 000
Total tax
82 422
74 760
105 777
94 768
After tax
157 578
165 240
134 223
145 232
Living cost
21 477
21 477
21 477
21 477
Free-cash
136 101
143 763
112 746
123 755

Estimated living cost  is ₽21477 per week

₽14918
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1528
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽422
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4609
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Prague , Czech Republic
₽118767
₽129333
₽107758
₽138775
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
-
-
-
240 000
health
-
-
-
32 400
social contributions
-
-
-
30 904
income
-
-
-
26 504
solidarity contribution
-
-
-
4 960
total
-
-
-
94 768
Employee
38 919
-
195 909
-
income
4 670
-
24 387
-
social contributions
2 530
-
6 879
-
health
5 254
-
26 448
-
solidarity contribution
-
-
3 972
-
total
12 454
-
61 686
-
Employer
38 919
-
195 909
-
social contributions
9 730
-
26 459
-
health
3 503
-
17 632
-
total
13 233
-
44 091
-
Corporate
187 849
240 000
-
-
income
35 691
45 600
-
-
total
35 691
45 600
-
-
Dividends
152 158
194 400
-
-
withholding
22 824
29 160
-
-
total
22 824
29 160
-
-
Income
240 000
240 000
240 000
240 000
Total tax
84 202
74 760
105 777
94 768
After tax
155 798
165 240
134 223
145 232
Living cost
26 465
26 465
26 465
26 465
Free-cash
129 333
138 775
107 758
118 767

Estimated living cost  is ₽26465 per week

₽19681
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1466
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽458
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4860
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Copenhagen , Denmark
₽92315
₽18718
₽37134
₽37134
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
-
-
-
240 000
national
-
-
-
30 651
pensions
-
-
-
807
municipal
-
-
-
52 250
labour market
-
-
-
19 135
total
-
-
-
102 843
Employee
189 268
189 268
189 268
-
municipal
40 303
40 303
40 303
-
national
23 122
23 122
23 122
-
pensions
269
269
269
-
labour market
15 120
15 120
15 120
-
total
78 814
78 814
78 814
-
Employer
189 268
189 268
189 268
-
pensions
538
538
538
-
labour market
15 141
15 141
15 141
-
municipal
40 368
40 368
40 368
-
national
23 163
23 163
23 163
-
total
79 210
79 210
79 210
-
Corporate
37 133
-
-
-
income
8 169
-
-
-
total
8 169
-
-
-
Dividends
28 964
-
-
-
withholding
10 247
-
-
-
total
10 247
-
-
-
Income
240 000
240 000
240 000
240 000
Total tax
176 440
158 024
158 024
102 843
After tax
63 560
81 976
81 976
137 157
Living cost
44 842
44 842
44 842
44 842
Free-cash
18 718
37 134
37 134
92 315

Estimated living cost  is ₽44842 per week

₽30690
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3967
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽690
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9495
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Tallinn , Estonia
₽106212
₽163804
₽115904
₽169571
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
-
-
-
240 000
health
-
-
-
31 200
pensions
-
-
-
48 001
income
-
-
-
32 159
total
-
-
-
111 360
Employee
26 342
-
179 372
-
unemployment
421
-
2 871
-
income
2 966
-
34 582
-
pensions
527
-
3 588
-
total
3 914
-
41 041
-
Employer
26 342
-
179 372
-
pensions
5 269
-
35 875
-
health
3 424
-
23 318
-
unemployment
211
-
1 434
-
total
8 904
-
60 627
-
Corporate
204 754
240 000
-
-
income
40 950
48 001
-
-
total
40 950
48 001
-
-
Dividends
163 804
191 999
-
-
total
-
-
-
-
Income
240 000
240 000
240 000
240 000
Total tax
53 768
48 001
101 668
111 360
After tax
186 232
191 999
138 332
128 640
Living cost
22 428
22 428
22 428
22 428
Free-cash
163 804
169 571
115 904
106 212

Estimated living cost  is ₽22428 per week

₽15383
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1336
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽451
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5258
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Helsinki , Finland
₽108040
₽112859
₽80552
₽109000
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

-
-
-
240 000
national
-
-
-
50 396
health
-
-
-
3 309
municipal
-
-
-
42 605
total
-
-
-
96 310
Employee
48 854
-
201 901
-
unemployment
733
-
3 029
-
municipal
8 002
-
32 853
-
national
807
-
33 467
-
pensions
3 297
-
13 628
-
health
365
-
2 722
-
total
13 204
-
85 699
-
Employer
48 854
-
201 901
-
pensions
8 476
-
35 029
-
health
375
-
1 554
-
accident
49
-
203
-
unemployment
317
-
1 313
-
total
9 217
-
38 099
-
Corporate
181 928
240 000
-
-
income
36 386
48 001
-
-
total
36 386
48 001
-
-
Dividends

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

109 157
144 000
-
-
municipal
19 648
25 919
-
-
national
13 036
21 430
-
-
total
32 684
47 349
-
-
Income
240 000
240 000
240 000
240 000
Total tax
91 491
95 350
123 798
96 310
After tax
148 509
144 650
116 202
143 690
Living cost
35 650
35 650
35 650
35 650
Free-cash
112 859
109 000
80 552
108 040

Estimated living cost  is ₽35650 per week

₽23287
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3429
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽567
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8368
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Marseille , France
₽100013
₽97498
₽91010
₽92337
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
-
-
-
240 000
surtax
-
-
-
-
health
-
-
-
12 534
pensions
-
-
-
35 511
social contributions
-
-
-
6 839
income
-
-
-
49 041
other
-
-
-
7 440
total
-
-
-
111 365
Employee
35 475
-
181 705
-
income
1 829
-
42 587
-
surtax
-
-
-
-
social contributions
1 011
-
5 177
-
pensions
4 012
-
14 310
-
total
6 852
-
62 074
-
Employer
35 475
-
181 705
-
pensions
5 829
-
23 793
-
social contributions
106
-
544
-
other
1 225
-
7 802
-
health
2 483
-
18 796
-
unemployment
1 436
-
7 359
-
total
11 079
-
58 294
-
Corporate
193 447
240 000
-
-
income
54 165
67 201
-
-
surtax
-
-
-
-
total
54 165
67 201
-
-
Dividends
139 282
172 799
-
-
withholding
17 828
22 118
-
-
social contributions
23 956
29 722
-
-
surtax
-
-
-
-
total
41 784
51 840
-
-
Income
240 000
240 000
240 000
240 000
Total tax
113 880
119 041
120 368
111 365
After tax
126 120
120 959
119 632
128 635
Living cost
28 622
28 622
28 622
28 622
Free-cash
97 498
92 337
91 010
100 013

Estimated living cost  is ₽28622 per week

₽16599
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2908
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽543
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8573
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Nice , France
₽96866
₽94676
₽87863
₽89190
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
-
-
-
240 000
surtax
-
-
-
-
health
-
-
-
12 534
pensions
-
-
-
35 511
social contributions
-
-
-
6 839
income
-
-
-
49 041
other
-
-
-
7 440
total
-
-
-
111 365
Employee
39 741
-
181 705
-
income
2 345
-
42 587
-
surtax
-
-
-
-
social contributions
1 133
-
5 177
-
pensions
4 493
-
14 310
-
total
7 971
-
62 074
-
Employer
39 741
-
181 705
-
pensions
6 529
-
23 793
-
social contributions
120
-
544
-
other
1 371
-
7 802
-
health
2 782
-
18 796
-
unemployment
1 609
-
7 359
-
total
12 411
-
58 294
-
Corporate
187 848
240 000
-
-
income
52 598
67 201
-
-
surtax
-
-
-
-
total
52 598
67 201
-
-
Dividends
135 250
172 799
-
-
withholding
17 311
22 118
-
-
social contributions
23 264
29 722
-
-
surtax
-
-
-
-
total
40 575
51 840
-
-
Income
240 000
240 000
240 000
240 000
Total tax
113 555
119 041
120 368
111 365
After tax
126 445
120 959
119 632
128 635
Living cost
31 769
31 769
31 769
31 769
Free-cash
94 676
89 190
87 863
96 866

Estimated living cost  is ₽31769 per week

₽20032
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2583
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽541
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8615
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Paris , France
₽83786
₽82495
₽74783
₽76110
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
-
-
-
240 000
surtax
-
-
-
-
health
-
-
-
12 534
pensions
-
-
-
35 511
social contributions
-
-
-
6 839
income
-
-
-
49 041
other
-
-
-
7 440
total
-
-
-
111 365
Employee
58 158
-
181 705
-
income
5 074
-
42 587
-
surtax
-
-
-
-
social contributions
1 656
-
5 177
-
pensions
6 578
-
14 310
-
total
13 308
-
62 074
-
Employer
58 158
-
181 705
-
pensions
9 556
-
23 793
-
social contributions
174
-
544
-
other
2 007
-
7 802
-
health
4 071
-
18 796
-
unemployment
2 356
-
7 359
-
total
18 164
-
58 294
-
Corporate
163 678
240 000
-
-
income
45 830
67 201
-
-
surtax
-
-
-
-
total
45 830
67 201
-
-
Dividends
117 848
172 799
-
-
withholding
15 084
22 118
-
-
social contributions
20 270
29 722
-
-
surtax
-
-
-
-
total
35 354
51 840
-
-
Income
240 000
240 000
240 000
240 000
Total tax
112 656
119 041
120 368
111 365
After tax
127 344
120 959
119 632
128 635
Living cost
44 849
44 849
44 849
44 849
Free-cash
82 495
76 110
74 783
83 786

Estimated living cost  is ₽44849 per week

₽30353
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3669
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽615
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽10212
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Batumi , Georgia
₽231223
₽220936
₽186051
₽222051
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%.

-
-
-
240 000
microenterprise

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

-
-
-
2 828
total
-
-
-
2 828
Employee
7 436
-
240 000
-
income
1 487
-
48 000
-
total
1 487
-
48 000
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

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

232 564
240 000
-
-
total
-
-
-
-
Dividends
232 564
240 000
-
-
withholding
11 628
12 000
-
-
total
11 628
12 000
-
-
Income
240 000
240 000
240 000
240 000
Total tax
13 115
12 000
48 000
2 828
After tax
226 885
228 000
192 000
237 172
Living cost
5 949
5 949
5 949
5 949
Free-cash
220 936
222 051
186 051
231 223

Estimated living cost  is ₽5949 per week

₽3687
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽495
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽164
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽1604
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Tbilisi , Georgia
₽227902
₽216992
₽182730
₽218730
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%.

-
-
-
240 000
microenterprise

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

-
-
-
2 828
total
-
-
-
2 828
Employee
11 588
-
240 000
-
income
2 318
-
48 000
-
total
2 318
-
48 000
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

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

228 412
240 000
-
-
total
-
-
-
-
Dividends
228 412
240 000
-
-
withholding
11 420
12 000
-
-
total
11 420
12 000
-
-
Income
240 000
240 000
240 000
240 000
Total tax
13 738
12 000
48 000
2 828
After tax
226 262
228 000
192 000
237 172
Living cost
9 270
9 270
9 270
9 270
Free-cash
216 992
218 730
182 730
227 902

Estimated living cost  is ₽9270 per week

₽6273
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽389
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽311
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽2297
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Berlin , Germany
₽82353
₽99687
₽110598
₽87540
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.

-
-
-
240 000
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.

-
-
-
4 546
health

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

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

-
-
-
6 344
income

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

-
-
-
82 662
trade
-
-
-
28 245
total
-
-
-
121 797
Employee

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

46 202
-
240 000
-
income

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

3 799
-
82 662
-
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
-
4 546
-
health

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

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

6 344
-
6 344
-
total
10 353
-
93 552
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
193 798
240 000
-
-
trade
27 810
34 439
-
-
income
29 070
36 000
-
-
chamber of commerce
425
493
-
-
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.

1 598
1 981
-
-
total
58 903
72 913
-
-
Dividends
134 895
167 086
-
-
withholding
33 371
41 419
-
-
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.

1 836
2 278
-
-
total
35 207
43 697
-
-
Income
240 000
240 000
240 000
240 000
Total tax
104 463
116 610
93 552
121 797
After tax
135 537
123 390
146 448
118 203
Living cost
35 850
35 850
35 850
35 850
Free-cash
99 687
87 540
110 598
82 353

Estimated living cost  is ₽35850 per week

₽24730
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3857
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽520
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6742
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Dresden , Germany
₽87321
₽103066
₽118322
₽92794
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.

-
-
-
240 000
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.

-
-
-
4 546
health

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

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

-
-
-
6 344
income

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

-
-
-
82 662
trade
-
-
-
31 001
total
-
-
-
124 553
Employee

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

35 516
-
240 000
-
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
-
82 662
-
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
-
4 546
-
health

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

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

6 344
-
6 344
-
total
7 391
-
93 552
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
204 484
240 000
-
-
trade
32 207
37 800
-
-
income
30 673
36 000
-
-
chamber of commerce
435
486
-
-
surtax

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

1 686
1 981
-
-
total
65 001
76 267
-
-
Dividends
139 482
163 733
-
-
withholding
34 518
40 580
-
-
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.

1 898
2 233
-
-
total
36 416
42 813
-
-
Income
240 000
240 000
240 000
240 000
Total tax
108 808
119 080
93 552
124 553
After tax
131 192
120 920
146 448
115 447
Living cost
28 126
28 126
28 126
28 126
Free-cash
103 066
92 794
118 322
87 321

Estimated living cost  is ₽28126 per week

₽17692
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3279
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽525
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6629
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Hamburg , Germany
₽77593
₽96257
₽109970
₽83206
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.

-
-
-
240 000
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.

-
-
-
4 546
health

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

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

-
-
-
6 344
income

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

-
-
-
82 662
trade
-
-
-
32 377
total
-
-
-
125 929
Employee

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

47 090
-
240 000
-
income

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

4 046
-
82 662
-
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
-
4 546
-
health

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

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

6 344
-
6 344
-
total
10 612
-
93 552
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
192 910
240 000
-
-
trade
31 734
39 481
-
-
income
28 936
36 000
-
-
chamber of commerce
416
483
-
-
surtax

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

1 591
1 981
-
-
total
62 677
77 945
-
-
Dividends
130 233
162 055
-
-
withholding
32 205
40 161
-
-
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.

1 771
2 210
-
-
total
33 976
42 371
-
-
Income
240 000
240 000
240 000
240 000
Total tax
107 265
120 316
93 552
125 929
After tax
132 735
119 684
146 448
114 071
Living cost
36 478
36 478
36 478
36 478
Free-cash
96 257
83 206
109 970
77 593

Estimated living cost  is ₽36478 per week

₽24397
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3847
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽544
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7690
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Munich , Germany
₽70155
₽90974
₽103910
₽75916
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.

-
-
-
240 000
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.

-
-
-
4 546
health

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

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

-
-
-
6 344
income

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

-
-
-
82 662
trade
-
-
-
33 755
total
-
-
-
127 307
Employee

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

55 805
-
240 000
-
income

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

6 562
-
82 662
-
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
-
4 546
-
health

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

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

6 344
-
6 344
-
total
13 267
-
93 552
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
184 195
240 000
-
-
trade
31 590
41 160
-
-
income
27 629
36 000
-
-
chamber of commerce
400
479
-
-
surtax

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

1 519
1 981
-
-
total
61 138
79 620
-
-
Dividends
123 057
160 380
-
-
withholding
30 411
39 741
-
-
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.

1 672
2 185
-
-
total
32 083
41 926
-
-
Income
240 000
240 000
240 000
240 000
Total tax
106 488
121 546
93 552
127 307
After tax
133 512
118 454
146 448
112 693
Living cost
42 538
42 538
42 538
42 538
Free-cash
90 974
75 916
103 910
70 155

Estimated living cost  is ₽42538 per week

₽31068
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3403
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽553
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7516
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Athens , Greece
₽91705
₽127151
₽86027
₽130102
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
-
-
-
240 000
surtax
-
-
-
13 891
unemployment
-
-
-
211
health
-
-
-
8 798
pensions
-
-
-
24 786
income
-
-
-
79 752
other
-
-
-
-
total
-
-
-
127 438
Employee
31 271
-
213 913
-
unemployment
2 176
-
8 626
-
other
-
-
-
-
income
5 242
-
74 198
-
surtax
111
-
12 779
-
pensions
2 086
-
8 266
-
health
798
-
3 160
-
total
10 413
-
107 029
-
Employer
31 271
-
213 913
-
pensions
4 169
-
16 520
-
other
-
-
-
-
health
1 422
-
5 639
-
unemployment
992
-
3 928
-
total
6 583
-
26 087
-
Corporate
202 146
240 000
-
-
income
52 557
62 401
-
-
total
52 557
62 401
-
-
Dividends
149 588
177 599
-
-
withholding
22 439
26 640
-
-
total
22 439
26 640
-
-
Income
240 000
240 000
240 000
240 000
Total tax
91 992
89 041
133 116
127 438
After tax
148 008
150 959
106 884
112 562
Living cost
20 857
20 857
20 857
20 857
Free-cash
127 151
130 102
86 027
91 705

Estimated living cost  is ₽20857 per week

₽12592
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1813
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽485
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5968
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Thessaloniki , Greece
₽92072
₽127581
₽86394
₽130469
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
-
-
-
240 000
surtax
-
-
-
13 891
unemployment
-
-
-
211
health
-
-
-
8 798
pensions
-
-
-
24 786
income
-
-
-
79 752
other
-
-
-
-
total
-
-
-
127 438
Employee
30 707
-
213 913
-
unemployment
2 137
-
8 626
-
other
-
-
-
-
income
5 147
-
74 198
-
surtax
100
-
12 779
-
pensions
2 048
-
8 266
-
health
784
-
3 160
-
total
10 216
-
107 029
-
Employer
30 707
-
213 913
-
pensions
4 093
-
16 520
-
other
-
-
-
-
health
1 397
-
5 639
-
unemployment
973
-
3 928
-
total
6 463
-
26 087
-
Corporate
202 829
240 000
-
-
income
52 735
62 401
-
-
total
52 735
62 401
-
-
Dividends
150 094
177 599
-
-
withholding
22 515
26 640
-
-
total
22 515
26 640
-
-
Income
240 000
240 000
240 000
240 000
Total tax
91 929
89 041
133 116
127 438
After tax
148 071
150 959
106 884
112 562
Living cost
20 490
20 490
20 490
20 490
Free-cash
127 581
130 469
86 394
92 072

Estimated living cost  is ₽20490 per week

₽12529
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1891
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽472
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5598
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Budapest , Hungary
₽147691
₽116511
₽120560
₽116124
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
-
-
-
240 000
unemployment
-
-
-
3 600
health
-
-
-
16 800
pensions
-
-
-
24 000
income
-
-
-
29 340
total
-
-
-
73 740
Employee

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

The minimum wage is 138,000 HUF per month.

26 805
10 668
200 837
-
unemployment
402
160
3 013
-
income
3 277
1 304
24 552
-
pensions
2 681
1 067
20 084
-
health
1 876
747
14 059
-
total
8 236
3 278
61 708
-
Employer

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

The minimum wage is 138,000 HUF per month.

26 805
10 668
200 837
-
pensions
5 227
2 080
39 163
-
total
5 227
2 080
39 163
-
Corporate
207 967
227 252
-
-
income
18 717
20 453
-
-
total
18 717
20 453
-
-
Dividends
189 250
206 799
-
-
withholding
35 958
39 292
-
-
social contributions
36 782
40 204
-
-
total
72 740
79 496
-
-
Income
240 000
240 000
240 000
240 000
Total tax
104 920
105 307
100 871
73 740
After tax
135 080
134 693
139 129
166 260
Living cost
18 570
18 570
18 570
18 570
Free-cash
116 511
116 124
120 560
147 691

Estimated living cost  is ₽18570 per week

₽12672
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1519
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽371
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4007
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Reykjavik , Iceland
₽88906
₽104174
₽90195
₽104919
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
-
-
-
240 000
national
-
-
-
47 985
pensions
-
-
-
28 800
social contributions
-
-
-
2 580
municipal
-
-
-
26 888
total
-
-
-
106 253
Employee
69 511
-
207 478
-
municipal
8 586
-
27 817
-
national
13 304
-
50 020
-
pensions
2 780
-
8 299
-
total
24 670
-
86 136
-
Employer
69 511
-
207 478
-
pensions
5 561
-
16 598
-
social contributions
747
-
2 230
-
total
6 308
-
18 828
-
Corporate
159 593
240 000
-
-
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%.

31 919
48 000
-
-
total
31 919
48 000
-
-
Dividends
127 674
192 000
-
-
withholding
28 088
42 240
-
-
total
28 088
42 240
-
-
Income
240 000
240 000
240 000
240 000
Total tax
90 985
90 240
104 964
106 253
After tax
149 015
149 760
135 036
133 747
Living cost
44 841
44 841
44 841
44 841
Free-cash
104 174
104 919
90 195
88 906

Estimated living cost  is ₽44841 per week

₽30478
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4168
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽671
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9524
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Dublin , Ireland
₽64642
₽117157
₽64642
₽115105
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
-
-
-
240 000
social contributions
-
-
-
41 812
income
-
-
-
80 651
total
-
-
-
122 463
Employee
72 635
-
240 000
-
social contributions
6 034
-
41 812
-
income
13 706
-
80 651
-
total
19 740
-
122 463
-
Employer
72 635
-
240 000
-
total
-
-
-
-
Corporate
167 365
240 000
-
-
income
20 920
30 000
-
-
total
20 920
30 000
-
-
Dividends
146 445
210 000
-
-
withholding
29 288
42 000
-
-
total
29 288
42 000
-
-
Income
240 000
240 000
240 000
240 000
Total tax
69 948
72 000
122 463
122 463
After tax
170 052
168 000
117 537
117 537
Living cost
52 895
52 895
52 895
52 895
Free-cash
117 157
115 105
64 642
64 642

Estimated living cost  is ₽52895 per week

₽40242
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4310
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽506
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7838
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Milan , Italy
₽78430
₽84018
₽70560
₽88866
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
-
-
-
240 000
national
-
-
-
71 181
regional
-
-
-
3 183
social contributions
-
-
-
46 475
municipal
-
-
-
1 549
total
-
-
-
122 388
Employee
82 526
-
240 000
-
municipal
437
-
1 433
-
national
14 300
-
64 965
-
social contributions
27 828
-
60 929
-
regional
779
-
2 931
-
total
43 344
-
130 258
-
Employer
82 526
-
240 000
-
total
-
-
-
-
Corporate
157 474
240 000
-
-
nationa
37 794
57 601
-
-
municipal
6 141
9 360
-
-
total
43 935
66 961
-
-
Dividends
113 539
173 039
-
-
withholding
29 521
44 991
-
-
total
29 521
44 991
-
-
Income
240 000
240 000
240 000
240 000
Total tax
116 800
111 952
130 258
122 388
After tax
123 200
128 048
109 742
117 612
Living cost
39 182
39 182
39 182
39 182
Free-cash
84 018
88 866
70 560
78 430

Estimated living cost  is ₽39182 per week

₽27313
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2569
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽601
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8698
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Naples , Italy
₽91852
₽99074
₽84025
₽101134
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
-
-
-
240 000
national
-
-
-
71 181
regional
-
-
-
3 929
social contributions
-
-
-
46 475
municipal
-
-
-
1 549
total
-
-
-
123 134
Employee
51 509
-
240 000
-
municipal
273
-
1 433
-
national
8 160
-
64 965
-
social contributions
17 369
-
60 929
-
regional
693
-
3 634
-
total
26 495
-
130 961
-
Employer
51 509
-
240 000
-
total
-
-
-
-
Corporate
188 491