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
₽ 245000
per

Your estimated
City
free-cash

Andorra , Andorra
₽149716
₽189469
₽156229
₽192587
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
-
-
-
245 000
social contributions
-
-
-
53 900
income
-
-
-
13 472
total
-
-
-
67 372
Employee
29 853
-
212 122
-
social contributions
1 940
-
13 787
-
income
-
-
14 194
-
total
1 940
-
27 981
-
Employer
29 853
-
212 122
-
social contributions
4 627
-
32 878
-
total
4 627
-
32 878
-
Corporate
210 520
245 000
-
-
income
21 052
24 501
-
-
total
21 052
24 501
-
-
Dividends
189 468
220 499
-
-
total
-
-
-
-
Income
245 000
245 000
245 000
245 000
Total tax
27 619
24 501
60 859
67 372
After tax
217 381
220 499
184 141
177 628
Living cost
27 912
27 912
27 912
27 912
Free-cash
189 469
192 587
156 229
149 716

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
₽95481
₽104795
₽33706
₽105255
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
-
-
-
245 000
surtax
-
-
-
-
unemployment
-
-
-
5 695
health
-
-
-
8 298
chamber of commerce
-
-
-
980
pensions
-
-
-
20 069
income
-
-
-
84 852
total
-
-
-
119 894
Employee
40 590
37 005
206 615
-
unemployment
1 218
1 110
3 255
-
other
405
370
1 085
-
income
3 616
2 730
72 868
-
pensions
4 157
3 789
11 108
-
health
1 570
1 433
4 197
-
total
10 966
9 432
92 513
-
Employer
40 590
37 005
206 615
-
pensions
5 094
4 645
13 614
-
surtax
-
-
-
-
payroll
1 218
1 110
6 199
-
other
1 928
1 757
8 980
-
health
1 535
1 399
4 100
-
accident
527
481
1 410
-
unemployment
1 218
1 110
3 255
-
chamber of commerce
162
148
826
-
total
11 682
10 650
38 384
-
Corporate
192 728
197 345
203 091
-
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.

48 182
49 336
50 772
-
total
48 182
49 336
50 772
-
Dividends
144 546
148 009
-
-
withholding
39 750
40 702
-
-
total
39 750
40 702
-
-
Income
245 000
245 000
245 000
245 000
Total tax
110 580
110 120
181 669
119 894
After tax
134 420
134 880
63 331
125 106
Living cost
29 625
29 625
29 625
29 625
Free-cash
104 795
105 255
33 706
95 481

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
₽92204
₽100626
₽30570
₽102061
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
-
-
-
245 000
surtax
-
-
-
183
unemployment
-
-
-
5 695
health
-
-
-
8 298
chamber of commerce
-
-
-
980
pensions
-
-
-
20 069
income
-
-
-
84 852
total
-
-
-
120 077
Employee
46 406
37 005
206 444
-
unemployment
1 392
1 110
3 255
-
other
463
370
1 085
-
income
5 283
2 730
72 781
-
pensions
4 752
3 789
11 108
-
health
1 796
1 433
4 197
-
total
13 686
9 432
92 426
-
Employer
46 406
37 005
206 444
-
pensions
5 824
4 645
13 614
-
surtax
183
183
183
-
payroll
1 392
1 110
6 194
-
other
2 204
1 757
8 973
-
health
1 753
1 399
4 100
-
accident
603
481
1 410
-
unemployment
1 392
1 110
3 255
-
chamber of commerce
185
148
826
-
total
13 536
10 833
38 555
-
Corporate
185 058
197 162
202 920
-
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.

46 265
49 290
50 730
-
total
46 265
49 290
50 730
-
Dividends
138 793
147 871
-
-
withholding
38 168
40 665
-
-
total
38 168
40 665
-
-
Income
245 000
245 000
245 000
245 000
Total tax
111 655
110 220
181 711
120 077
After tax
133 345
134 780
63 289
124 923
Living cost
32 719
32 719
32 719
32 719
Free-cash
100 626
102 061
30 570
92 204

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
₽72886
₽89069
₽47854
₽98576
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
-
-
-
245 000
national
-
-
-
101 795
communal

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

-
-
-
13 311
social contributions
-
-
-
23 151
total
-
-
-
138 257
Employee

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

66 421
-
189 761
-
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
-
1 651
-
national
20 420
-
73 349
-
communal

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

3 464
-
9 898
-
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
-
14 233
-
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
-
8 918
-
total
32 565
-
108 049
-
Employer

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

66 421
-
189 761
-
surtax
7 531
-
21 519
-
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
-
16 813
-
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
-
11 671
-
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
-
2 467
-
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
-
2 770
-
total
19 334
-
55 240
-
Corporate
159 245
245 000
-
-
income
31 849
55 190
-
-
surtax
636
1 103
-
-
total
32 485
56 293
-
-
Dividends
126 760
188 707
-
-
withholding

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

37 690
56 274
-
-
total
37 690
56 274
-
-
Income
245 000
245 000
245 000
245 000
Total tax
122 074
112 567
163 289
138 257
After tax
122 926
132 433
81 711
106 743
Living cost
33 857
33 857
33 857
33 857
Free-cash
89 069
98 576
47 854
72 886

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
₽183612
₽187840
₽194099
₽193499
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
-
-
-
245 000
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
-
-
-
36 750
total
-
-
-
45 412
Employee
21 155
-
238 635
-
accident

We are using the highest rate at 1.1%.

232
-
357
-
income
2 116
-
23 863
-
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
-
28 560
-
Employer
21 155
-
238 635
-
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
219 695
245 000
-
-
income
21 970
24 500
-
-
total
21 970
24 500
-
-
Dividends
197 725
220 500
-
-
withholding
9 886
11 025
-
-
total
9 886
11 025
-
-
Income
245 000
245 000
245 000
245 000
Total tax
41 184
35 525
34 925
45 412
After tax
203 816
209 475
210 075
199 588
Living cost
15 976
15 976
15 976
15 976
Free-cash
187 840
193 499
194 099
183 612

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
₽187412
₽192984
₽197898
₽197299
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
-
-
-
245 000
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
-
-
-
36 750
total
-
-
-
45 412
Employee
16 123
-
238 635
-
accident

We are using the highest rate at 1.1%.

178
-
357
-
income
1 612
-
23 863
-
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
-
28 560
-
Employer
16 123
-
238 635
-
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
225 713
245 000
-
-
income
22 571
24 500
-
-
total
22 571
24 500
-
-
Dividends
203 142
220 500
-
-
withholding
10 157
11 025
-
-
total
10 157
11 025
-
-
Income
245 000
245 000
245 000
245 000
Total tax
39 840
35 525
34 925
45 412
After tax
205 160
209 475
210 075
199 588
Living cost
12 176
12 176
12 176
12 176
Free-cash
192 984
197 299
197 898
187 412

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
₽141880
₽151911
₽139946
₽156966
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
-
-
-
245 000
health
-
-
-
6 247
social contributions
-
-
-
15 024
income
-
-
-
60 350
total
-
-
-
81 621
Employee
71 403
71 403
232 702
-
income
7 775
6 610
59 308
-
social contributions
2 700
5 926
7 993
-
health
553
1 214
3 956
-
total
11 028
13 750
71 257
-
Employer
71 403
71 403
232 702
-
social contributions
2 700
5 926
7 993
-
health
601
1 322
4 305
-
total
3 301
7 248
12 298
-
Corporate
209 173
166 350
-
-
income
26 147
20 793
-
-
total
26 147
20 793
-
-
Dividends
183 027
145 557
-
-
withholding
31 114
24 744
-
-
total
31 114
24 744
-
-
Income
245 000
245 000
245 000
245 000
Total tax
71 590
66 535
83 555
81 621
After tax
173 410
178 465
161 445
163 379
Living cost
21 499
21 499
21 499
21 499
Free-cash
151 911
156 966
139 946
141 880

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
₽133261
₽144494
₽131327
₽148347
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
-
-
-
245 000
health
-
-
-
6 247
social contributions
-
-
-
15 024
income
-
-
-
60 350
total
-
-
-
81 621
Employee
71 403
71 403
232 702
-
income
7 498
6 610
59 308
-
social contributions
3 470
5 926
7 993
-
health
710
1 214
3 956
-
total
11 678
13 750
71 257
-
Employer
71 403
71 403
232 702
-
social contributions
3 470
5 926
7 993
-
health
774
1 322
4 305
-
total
4 244
7 248
12 298
-
Corporate
198 961
166 350
-
-
income
24 871
20 793
-
-
total
24 871
20 793
-
-
Dividends
174 090
145 557
-
-
withholding
29 595
24 744
-
-
total
29 595
24 744
-
-
Income
245 000
245 000
245 000
245 000
Total tax
70 388
66 535
83 555
81 621
After tax
174 612
178 465
161 445
163 379
Living cost
30 118
30 118
30 118
30 118
Free-cash
144 494
148 347
131 327
133 261

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
₽127128
₽139544
₽115840
₽147205
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
-
-
-
245 000
health
-
-
-
33 075
social contributions
-
-
-
30 904
income
-
-
-
27 153
solidarity contribution
-
-
-
5 263
total
-
-
-
96 395
Employee
31 583
-
200 496
-
income
3 790
-
24 983
-
social contributions
2 053
-
6 879
-
health
4 264
-
27 067
-
solidarity contribution
-
-
4 250
-
total
10 107
-
63 179
-
Employer
31 583
-
200 496
-
social contributions
7 896
-
26 459
-
health
2 842
-
18 045
-
total
10 738
-
44 504
-
Corporate
202 679
245 000
-
-
income
38 509
46 550
-
-
total
38 509
46 550
-
-
Dividends
164 170
198 450
-
-
withholding
24 625
29 768
-
-
total
24 625
29 768
-
-
Income
245 000
245 000
245 000
245 000
Total tax
83 979
76 318
107 683
96 395
After tax
161 021
168 682
137 317
148 605
Living cost
21 477
21 477
21 477
21 477
Free-cash
139 544
147 205
115 840
127 128

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
₽122140
₽132776
₽110852
₽142217
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
-
-
-
245 000
health
-
-
-
33 075
social contributions
-
-
-
30 904
income
-
-
-
27 153
solidarity contribution
-
-
-
5 263
total
-
-
-
96 395
Employee
38 919
-
200 496
-
income
4 670
-
24 983
-
social contributions
2 530
-
6 879
-
health
5 254
-
27 067
-
solidarity contribution
-
-
4 250
-
total
12 454
-
63 179
-
Employer
38 919
-
200 496
-
social contributions
9 730
-
26 459
-
health
3 503
-
18 045
-
total
13 233
-
44 504
-
Corporate
192 849
245 000
-
-
income
36 641
46 550
-
-
total
36 641
46 550
-
-
Dividends
156 208
198 450
-
-
withholding
23 431
29 768
-
-
total
23 431
29 768
-
-
Income
245 000
245 000
245 000
245 000
Total tax
85 759
76 318
107 683
96 395
After tax
159 241
168 682
137 317
148 605
Living cost
26 465
26 465
26 465
26 465
Free-cash
132 776
142 217
110 852
122 140

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
₽94975
₽20980
₽42134
₽42134
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
-
-
-
245 000
national
-
-
-
31 401
pensions
-
-
-
807
municipal
-
-
-
53 440
labour market
-
-
-
19 535
total
-
-
-
105 183
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
42 133
-
-
-
income
9 269
-
-
-
total
9 269
-
-
-
Dividends
32 864
-
-
-
withholding
11 885
-
-
-
total
11 885
-
-
-
Income
245 000
245 000
245 000
245 000
Total tax
179 178
158 024
158 024
105 183
After tax
65 822
86 976
86 976
139 817
Living cost
44 842
44 842
44 842
44 842
Free-cash
20 980
42 134
42 134
94 975

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
₽108891
₽167803
₽118786
₽173572
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
-
-
-
245 000
health
-
-
-
31 851
pensions
-
-
-
49 000
income
-
-
-
32 830
total
-
-
-
113 681
Employee
26 342
-
183 109
-
unemployment
421
-
2 930
-
income
2 966
-
35 303
-
pensions
527
-
3 662
-
total
3 914
-
41 895
-
Employer
26 342
-
183 109
-
pensions
5 269
-
36 622
-
health
3 424
-
23 805
-
unemployment
211
-
1 464
-
total
8 904
-
61 891
-
Corporate
209 754
245 000
-
-
income
41 951
49 000
-
-
total
41 951
49 000
-
-
Dividends
167 803
196 000
-
-
total
-
-
-
-
Income
245 000
245 000
245 000
245 000
Total tax
54 769
49 000
103 786
113 681
After tax
190 231
196 000
141 214
131 319
Living cost
22 428
22 428
22 428
22 428
Free-cash
167 803
173 572
118 786
108 891

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
₽110540
₽115681
₽82477
₽111523
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

-
-
-
245 000
national
-
-
-
51 934
health
-
-
-
3 385
municipal
-
-
-
43 491
total
-
-
-
98 810
Employee
48 854
-
206 108
-
unemployment
733
-
3 091
-
municipal
8 002
-
33 537
-
national
807
-
34 655
-
pensions
3 297
-
13 912
-
health
365
-
2 786
-
total
13 204
-
87 981
-
Employer
48 854
-
206 108
-
pensions
8 476
-
35 759
-
health
375
-
1 588
-
accident
49
-
206
-
unemployment
317
-
1 339
-
total
9 217
-
38 892
-
Corporate
186 928
245 000
-
-
income
37 385
49 000
-
-
total
37 385
49 000
-
-
Dividends

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

112 157
147 000
-
-
municipal
20 189
26 460
-
-
national
13 674
22 367
-
-
total
33 863
48 827
-
-
Income
245 000
245 000
245 000
245 000
Total tax
93 669
97 827
126 873
98 810
After tax
151 331
147 173
118 127
146 190
Living cost
35 650
35 650
35 650
35 650
Free-cash
115 681
111 523
82 477
110 540

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
₽102317
₽100018
₽92847
₽94856
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
-
-
-
245 000
surtax
-
-
-
-
health
-
-
-
12 902
pensions
-
-
-
35 923
social contributions
-
-
-
6 980
income
-
-
-
50 661
other
-
-
-
7 595
total
-
-
-
114 061
Employee
35 475
-
185 299
-
income
1 829
-
43 875
-
surtax
-
-
-
-
social contributions
1 011
-
5 281
-
pensions
4 012
-
14 675
-
total
6 852
-
63 831
-
Employer
35 475
-
185 299
-
pensions
5 829
-
24 385
-
social contributions
106
-
555
-
other
1 225
-
7 992
-
health
2 483
-
19 263
-
unemployment
1 436
-
7 505
-
total
11 079
-
59 700
-
Corporate
198 447
245 000
-
-
income
55 565
68 600
-
-
surtax
-
-
-
-
total
55 565
68 600
-
-
Dividends
142 881
176 400
-
-
withholding
18 289
22 580
-
-
social contributions
24 575
30 342
-
-
surtax
-
-
-
-
total
42 864
52 922
-
-
Income
245 000
245 000
245 000
245 000
Total tax
116 360
121 522
123 531
114 061
After tax
128 640
123 478
121 469
130 939
Living cost
28 622
28 622
28 622
28 622
Free-cash
100 018
94 856
92 847
102 317

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
₽99170
₽97197
₽89700
₽91709
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
-
-
-
245 000
surtax
-
-
-
-
health
-
-
-
12 902
pensions
-
-
-
35 923
social contributions
-
-
-
6 980
income
-
-
-
50 661
other
-
-
-
7 595
total
-
-
-
114 061
Employee
39 741
-
185 299
-
income
2 345
-
43 875
-
surtax
-
-
-
-
social contributions
1 133
-
5 281
-
pensions
4 493
-
14 675
-
total
7 971
-
63 831
-
Employer
39 741
-
185 299
-
pensions
6 529
-
24 385
-
social contributions
120
-
555
-
other
1 371
-
7 992
-
health
2 782
-
19 263
-
unemployment
1 609
-
7 505
-
total
12 411
-
59 700
-
Corporate
192 848
245 000
-
-
income
53 997
68 600
-
-
surtax
-
-
-
-
total
53 997
68 600
-
-
Dividends
138 851
176 400
-
-
withholding
17 773
22 580
-
-
social contributions
23 882
30 342
-
-
surtax
-
-
-
-
total
41 655
52 922
-
-
Income
245 000
245 000
245 000
245 000
Total tax
116 034
121 522
123 531
114 061
After tax
128 966
123 478
121 469
130 939
Living cost
31 769
31 769
31 769
31 769
Free-cash
97 197
91 709
89 700
99 170

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
₽86090
₽85012
₽76620
₽78629
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
-
-
-
245 000
surtax
-
-
-
-
health
-
-
-
12 902
pensions
-
-
-
35 923
social contributions
-
-
-
6 980
income
-
-
-
50 661
other
-
-
-
7 595
total
-
-
-
114 061
Employee
58 158
-
185 299
-
income
5 074
-
43 875
-
surtax
-
-
-
-
social contributions
1 656
-
5 281
-
pensions
6 578
-
14 675
-
total
13 308
-
63 831
-
Employer
58 158
-
185 299
-
pensions
9 556
-
24 385
-
social contributions
174
-
555
-
other
2 007
-
7 992
-
health
4 071
-
19 263
-
unemployment
2 356
-
7 505
-
total
18 164
-
59 700
-
Corporate
168 678
245 000
-
-
income
47 231
68 600
-
-
surtax
-
-
-
-
total
47 231
68 600
-
-
Dividends
121 447
176 400
-
-
withholding
15 546
22 580
-
-
social contributions
20 890
30 342
-
-
surtax
-
-
-
-
total
36 436
52 922
-
-
Income
245 000
245 000
245 000
245 000
Total tax
115 139
121 522
123 531
114 061
After tax
129 861
123 478
121 469
130 939
Living cost
44 849
44 849
44 849
44 849
Free-cash
85 012
78 629
76 620
86 090

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
₽236073
₽225686
₽190051
₽226801
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%.

-
-
-
245 000
microenterprise

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

-
-
-
2 978
total
-
-
-
2 978
Employee
7 436
-
245 000
-
income
1 487
-
49 000
-
total
1 487
-
49 000
-
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%.

237 564
245 000
-
-
total
-
-
-
-
Dividends
237 564
245 000
-
-
withholding
11 878
12 250
-
-
total
11 878
12 250
-
-
Income
245 000
245 000
245 000
245 000
Total tax
13 365
12 250
49 000
2 978
After tax
231 635
232 750
196 000
242 022
Living cost
5 949
5 949
5 949
5 949
Free-cash
225 686
226 801
190 051
236 073

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
₽232752
₽221741
₽186730
₽223480
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%.

-
-
-
245 000
microenterprise

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

-
-
-
2 978
total
-
-
-
2 978
Employee
11 588
-
245 000
-
income
2 318
-
49 000
-
total
2 318
-
49 000
-
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%.

233 412
245 000
-
-
total
-
-
-
-
Dividends
233 412
245 000
-
-
withholding
11 671
12 250
-
-
total
11 671
12 250
-
-
Income
245 000
245 000
245 000
245 000
Total tax
13 989
12 250
49 000
2 978
After tax
231 011
232 750
196 000
242 022
Living cost
9 270
9 270
9 270
9 270
Free-cash
221 741
223 480
186 730
232 752

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
₽84419
₽102252
₽113381
₽90107
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.

-
-
-
245 000
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.

-
-
-
4 663
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.

-
-
-
84 762
trade
-
-
-
28 962
total
-
-
-
124 731
Employee

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

46 202
-
245 000
-
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
-
84 762
-
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
-
4 663
-
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
-
95 769
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
198 798
245 000
-
-
trade
28 527
35 158
-
-
income
29 819
36 749
-
-
chamber of commerce
432
500
-
-
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.

1 641
2 021
-
-
total
60 419
74 428
-
-
Dividends
138 380
170 571
-
-
withholding
34 242
42 289
-
-
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.

1 884
2 326
-
-
total
36 126
44 615
-
-
Income
245 000
245 000
245 000
245 000
Total tax
106 898
119 043
95 769
124 731
After tax
138 102
125 957
149 231
120 269
Living cost
35 850
35 850
35 850
35 850
Free-cash
102 252
90 107
113 381
84 419

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
₽89318
₽105580
₽121105
₽95311
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.

-
-
-
245 000
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.

-
-
-
4 663
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.

-
-
-
84 762
trade
-
-
-
31 787
total
-
-
-
127 556
Employee

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

35 516
-
245 000
-
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
-
84 762
-
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
-
4 663
-
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
-
95 769
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
209 484
245 000
-
-
trade
32 994
38 587
-
-
income
31 422
36 749
-
-
chamber of commerce
442
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.

1 729
2 021
-
-
total
66 587
77 850
-
-
Dividends
142 896
167 149
-
-
withholding
35 371
41 435
-
-
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.

1 945
2 278
-
-
total
37 316
43 713
-
-
Income
245 000
245 000
245 000
245 000
Total tax
111 294
121 563
95 769
127 556
After tax
133 706
123 437
149 231
117 444
Living cost
28 126
28 126
28 126
28 126
Free-cash
105 580
95 311
121 105
89 318

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
₽79553
₽98742
₽112753
₽85697
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.

-
-
-
245 000
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.

-
-
-
4 663
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.

-
-
-
84 762
trade
-
-
-
33 200
total
-
-
-
128 969
Employee

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

47 090
-
245 000
-
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
-
84 762
-
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
-
4 663
-
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
-
95 769
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
197 910
245 000
-
-
trade
32 555
40 302
-
-
income
29 687
36 749
-
-
chamber of commerce
423
490
-
-
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.

1 633
2 021
-
-
total
64 298
79 562
-
-
Dividends
133 612
165 438
-
-
withholding
33 051
41 007
-
-
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.

1 819
2 256
-
-
total
34 870
43 263
-
-
Income
245 000
245 000
245 000
245 000
Total tax
109 780
122 825
95 769
128 969
After tax
135 220
122 175
149 231
116 031
Living cost
36 478
36 478
36 478
36 478
Free-cash
98 742
85 697
112 753
79 553

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
₽72079
₽93436
₽106693
₽78377
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.

-
-
-
245 000
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.

-
-
-
4 663
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.

-
-
-
84 762
trade
-
-
-
34 614
total
-
-
-
130 383
Employee

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

55 805
-
245 000
-
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
-
84 762
-
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
-
4 663
-
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
-
95 769
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
189 195
245 000
-
-
trade
32 446
42 018
-
-
income
28 379
36 749
-
-
chamber of commerce
407
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.

1 561
2 021
-
-
total
62 793
81 274
-
-
Dividends
126 401
163 725
-
-
withholding
31 248
40 578
-
-
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.

1 718
2 233
-
-
total
32 966
42 811
-
-
Income
245 000
245 000
245 000
245 000
Total tax
109 026
124 085
95 769
130 383
After tax
135 974
120 915
149 231
114 617
Living cost
42 538
42 538
42 538
42 538
Free-cash
93 436
78 377
106 693
72 079

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
₽94005
₽130297
₽88326
₽133249
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
-
-
-
245 000
surtax
-
-
-
14 340
unemployment
-
-
-
211
health
-
-
-
8 798
pensions
-
-
-
24 786
income
-
-
-
82 003
other
-
-
-
-
total
-
-
-
130 138
Employee
31 271
-
218 913
-
unemployment
2 176
-
8 626
-
other
-
-
-
-
income
5 242
-
76 448
-
surtax
111
-
13 230
-
pensions
2 086
-
8 266
-
health
798
-
3 160
-
total
10 413
-
109 730
-
Employer
31 271
-
218 913
-
pensions
4 169
-
16 520
-
other
-
-
-
-
health
1 422
-
5 639
-
unemployment
992
-
3 928
-
total
6 583
-
26 087
-
Corporate
207 146
245 000
-
-
income
53 858
63 699
-
-
total
53 858
63 699
-
-
Dividends
153 288
181 301
-
-
withholding
22 992
27 195
-
-
total
22 992
27 195
-
-
Income
245 000
245 000
245 000
245 000
Total tax
93 846
90 894
135 817
130 138
After tax
151 154
154 106
109 183
114 862
Living cost
20 857
20 857
20 857
20 857
Free-cash
130 297
133 249
88 326
94 005

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
₽94372
₽130725
₽88693
₽133616
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
-
-
-
245 000
surtax
-
-
-
14 340
unemployment
-
-
-
211
health
-
-
-
8 798
pensions
-
-
-
24 786
income
-
-
-
82 003
other
-
-
-
-
total
-
-
-
130 138
Employee
30 707
-
218 913
-
unemployment
2 137
-
8 626
-
other
-
-
-
-
income
5 147
-
76 448
-
surtax
100
-
13 230
-
pensions
2 048
-
8 266
-
health
784
-
3 160
-
total
10 216
-
109 730
-
Employer
30 707
-
218 913
-
pensions
4 093
-
16 520
-
other
-
-
-
-
health
1 397
-
5 639
-
unemployment
973
-
3 928
-
total
6 463
-
26 087
-
Corporate
207 829
245 000
-
-
income
54 036
63 699
-
-
total
54 036
63 699
-
-
Dividends
153 793
181 301
-
-
withholding
23 070
27 195
-
-
total
23 070
27 195
-
-
Income
245 000
245 000
245 000
245 000
Total tax
93 785
90 894
135 817
130 138
After tax
151 215
154 106
109 183
114 862
Living cost
20 490
20 490
20 490
20 490
Free-cash
130 725
133 616
88 693
94 372

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
₽151154
₽119310
₽123460
₽118922
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
-
-
-
245 000
unemployment
-
-
-
3 675
health
-
-
-
17 150
pensions
-
-
-
24 500
income
-
-
-
29 951
total
-
-
-
75 276
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
205 021
-
unemployment
402
160
3 075
-
income
3 277
1 304
25 064
-
pensions
2 681
1 067
20 502
-
health
1 876
747
14 351
-
total
8 236
3 278
62 992
-
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
205 021
-
pensions
5 227
2 080
39 979
-
total
5 227
2 080
39 979
-
Corporate
212 967
232 252
-
-
income
19 167
20 903
-
-
total
19 167
20 903
-
-
Dividends
193 800
211 349
-
-
withholding
36 822
40 156
-
-
social contributions
37 669
41 091
-
-
total
74 491
81 247
-
-
Income
245 000
245 000
245 000
245 000
Total tax
107 121
107 508
102 971
75 276
After tax
137 879
137 492
142 029
169 724
Living cost
18 570
18 570
18 570
18 570
Free-cash
119 310
118 922
123 460
151 154

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
₽91391
₽107294
₽92706
₽108039
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
-
-
-
245 000
national
-
-
-
49 263
pensions
-
-
-
29 400
social contributions
-
-
-
2 634
municipal
-
-
-
27 471
total
-
-
-
108 768
Employee
69 511
-
211 800
-
municipal
8 586
-
28 420
-
national
13 304
-
51 340
-
pensions
2 780
-
8 472
-
total
24 670
-
88 232
-
Employer
69 511
-
211 800
-
pensions
5 561
-
16 944
-
social contributions
747
-
2 277
-
total
6 308
-
19 221
-
Corporate
164 593
245 000
-
-
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%.

32 919
49 000
-
-
total
32 919
49 000
-
-
Dividends
131 674
196 000
-
-
withholding
28 968
43 120
-
-
total
28 968
43 120
-
-
Income
245 000
245 000
245 000
245 000
Total tax
92 865
92 120
107 453
108 768
After tax
152 135
152 880
137 547
136 232
Living cost
44 841
44 841
44 841
44 841
Free-cash
107 294
108 039
92 706
91 391

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
₽66693
₽120655
₽66693
₽118606
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
-
-
-
245 000
social contributions
-
-
-
42 761
income
-
-
-
82 651
total
-
-
-
125 412
Employee
72 635
-
245 000
-
social contributions
6 034
-
42 761
-
income
13 706
-
82 651
-
total
19 740
-
125 412
-
Employer
72 635
-
245 000
-
total
-
-
-
-
Corporate
172 365
245 000
-
-
income
21 546
30 624
-
-
total
21 546
30 624
-
-
Dividends
150 820
214 376
-
-
withholding
30 164
42 875
-
-
total
30 164
42 875
-
-
Income
245 000
245 000
245 000
245 000
Total tax
71 450
73 499
125 412
125 412
After tax
173 550
171 501
119 588
119 588
Living cost
52 895
52 895
52 895
52 895
Free-cash
120 655
118 606
66 693
66 693

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
₽81155
₽86686
₽73283
₽91535
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
-
-
-
245 000
national
-
-
-
73 331
regional
-
-
-
3 269
social contributions
-
-
-
46 475
municipal
-
-
-
1 588
total
-
-
-
124 663
Employee
82 526
-
245 000
-
municipal
437
-
1 473
-
national
14 300
-
67 114
-
social contributions
27 828
-
60 929
-
regional
779
-
3 019
-
total
43 344
-
132 535
-
Employer
82 526
-
245 000
-
total
-
-
-
-
Corporate
162 474
245 000
-
-
nationa
38 994
58 801
-
-
municipal
6 337
9 554
-
-
total
45 331
68 355
-
-
Dividends
117 144
176 645
-
-
withholding
30 457
45 928
-
-
total
30 457
45 928
-
-
Income
245 000
245 000
245 000
245 000
Total tax
119 132
114 283
132 535
124 663
After tax
125 868
130 717
112 465
120 337
Living cost
39 182
39 182
39 182
39 182
Free-cash
86 686
91 535
73 283
81 155

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
₽94561
₽101703
₽86733
₽103763
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
-
-
-
245 000
national
-
-
-
73 331
regional
-
-
-
4 031
social contributions
-
-
-
46 475
municipal
-
-
-
1 588
total
-
-
-
125 425
Employee
51 509
-
245 000
-
municipal
273
-
1 473
-
national
8 160
-
67 114
-
social contributions
17 369
-
60 929
-
regional
693
-
3 737
-
total
26 495
-
133 253
-
Employer
51 509
-
245 000
-
total
-
-
-
-
Corporate
193 491