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
₽ 247000
per

Your estimated
City
free-cash

Andorra , Andorra
₽151120
₽191270
₽157683
₽194388
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
-
-
-
247 000
social contributions
-
-
-
54 341
income
-
-
-
13 627
total
-
-
-
67 968
Employee
29 853
-
213 852
-
social contributions
1 940
-
13 901
-
income
-
-
14 356
-
total
1 940
-
28 257
-
Employer
29 853
-
213 852
-
social contributions
4 627
-
33 148
-
total
4 627
-
33 148
-
Corporate
212 520
247 000
-
-
income
21 251
24 700
-
-
total
21 251
24 700
-
-
Dividends
191 269
222 300
-
-
total
-
-
-
-
Income
247 000
247 000
247 000
247 000
Total tax
27 818
24 700
61 405
67 968
After tax
219 182
222 300
185 595
179 032
Living cost
27 912
27 912
27 912
27 912
Free-cash
191 270
194 388
157 683
151 120

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
₽96473
₽105882
₽34173
₽106342
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
-
-
-
247 000
surtax
-
-
-
-
unemployment
-
-
-
5 695
health
-
-
-
8 298
chamber of commerce
-
-
-
989
pensions
-
-
-
20 069
income
-
-
-
85 851
total
-
-
-
120 902
Employee
40 590
37 005
208 481
-
unemployment
1 218
1 110
3 255
-
other
405
370
1 085
-
income
3 616
2 730
73 800
-
pensions
4 157
3 789
11 108
-
health
1 570
1 433
4 197
-
total
10 966
9 432
93 445
-
Employer
40 590
37 005
208 481
-
pensions
5 094
4 645
13 614
-
surtax
-
-
-
-
payroll
1 218
1 110
6 254
-
other
1 928
1 757
9 052
-
health
1 535
1 399
4 100
-
accident
527
481
1 410
-
unemployment
1 218
1 110
3 255
-
chamber of commerce
162
148
833
-
total
11 682
10 650
38 518
-
Corporate
194 728
199 345
204 957
-
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.

48 682
49 837
51 239
-
total
48 682
49 837
51 239
-
Dividends
146 046
149 508
-
-
withholding
40 163
41 114
-
-
total
40 163
41 114
-
-
Income
247 000
247 000
247 000
247 000
Total tax
111 493
111 033
183 202
120 902
After tax
135 507
135 967
63 798
126 098
Living cost
29 625
29 625
29 625
29 625
Free-cash
105 882
106 342
34 173
96 473

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
₽93196
₽101715
₽31035
₽103148
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
-
-
-
247 000
surtax
-
-
-
183
unemployment
-
-
-
5 695
health
-
-
-
8 298
chamber of commerce
-
-
-
989
pensions
-
-
-
20 069
income
-
-
-
85 851
total
-
-
-
121 085
Employee
46 406
37 005
208 311
-
unemployment
1 392
1 110
3 255
-
other
463
370
1 085
-
income
5 283
2 730
73 715
-
pensions
4 752
3 789
11 108
-
health
1 796
1 433
4 197
-
total
13 686
9 432
93 360
-
Employer
46 406
37 005
208 311
-
pensions
5 824
4 645
13 614
-
surtax
183
183
183
-
payroll
1 392
1 110
6 249
-
other
2 204
1 757
9 045
-
health
1 753
1 399
4 100
-
accident
603
481
1 410
-
unemployment
1 392
1 110
3 255
-
chamber of commerce
185
148
833
-
total
13 536
10 833
38 689
-
Corporate
187 058
199 162
204 786
-
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.

46 764
49 791
51 197
-
total
46 764
49 791
51 197
-
Dividends
140 294
149 371
-
-
withholding
38 580
41 077
-
-
total
38 580
41 077
-
-
Income
247 000
247 000
247 000
247 000
Total tax
112 566
111 133
183 246
121 085
After tax
134 434
135 867
63 754
125 915
Living cost
32 719
32 719
32 719
32 719
Free-cash
101 715
103 148
31 035
93 196

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
₽73765
₽90182
₽48446
₽99561
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
-
-
-
247 000
national
-
-
-
102 796
communal

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

-
-
-
13 431
social contributions
-
-
-
23 151
total
-
-
-
139 378
Employee

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

66 421
-
191 308
-
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
-
1 665
-
national
20 420
-
74 022
-
communal

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

3 464
-
9 979
-
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
-
14 347
-
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
-
8 992
-
total
32 565
-
109 005
-
Employer

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

66 421
-
191 308
-
surtax
7 531
-
21 695
-
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.

5 886
-
16 950
-
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
-
11 766
-
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
-
2 488
-
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
-
2 793
-
total
19 334
-
55 692
-
Corporate
161 245
247 000
-
-
income
32 249
55 772
-
-
surtax
645
1 115
-
-
total
32 894
56 887
-
-
Dividends
128 351
190 113
-
-
withholding

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

38 168
56 695
-
-
total
38 168
56 695
-
-
Income
247 000
247 000
247 000
247 000
Total tax
122 961
113 582
164 697
139 378
After tax
124 039
133 418
82 303
107 622
Living cost
33 857
33 857
33 857
33 857
Free-cash
90 182
99 561
48 446
73 765

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
₽185312
₽189551
₽195899
₽195209
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
-
-
-
247 000
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
-
-
-
37 050
total
-
-
-
45 712
Employee
21 155
-
240 635
-
accident

We are using the highest rate at 1.1%.

232
-
357
-
income
2 116
-
24 063
-
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
-
28 760
-
Employer
21 155
-
240 635
-
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
221 695
247 000
-
-
income
22 169
24 700
-
-
total
22 169
24 700
-
-
Dividends
199 526
222 300
-
-
withholding
9 976
11 115
-
-
total
9 976
11 115
-
-
Income
247 000
247 000
247 000
247 000
Total tax
41 473
35 815
35 125
45 712
After tax
205 527
211 185
211 875
201 288
Living cost
15 976
15 976
15 976
15 976
Free-cash
189 551
195 209
195 899
185 312

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
₽189112
₽194694
₽199699
₽199009
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
-
-
-
247 000
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
-
-
-
37 050
total
-
-
-
45 712
Employee
16 123
-
240 635
-
accident

We are using the highest rate at 1.1%.

178
-
357
-
income
1 612
-
24 063
-
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
-
28 760
-
Employer
16 123
-
240 635
-
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
227 713
247 000
-
-
income
22 771
24 700
-
-
total
22 771
24 700
-
-
Dividends
204 942
222 300
-
-
withholding
10 247
11 115
-
-
total
10 247
11 115
-
-
Income
247 000
247 000
247 000
247 000
Total tax
40 130
35 815
35 125
45 712
After tax
206 870
211 185
211 875
201 288
Living cost
12 176
12 176
12 176
12 176
Free-cash
194 694
199 009
199 699
189 112

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
₽143147
₽153363
₽141201
₽158418
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
-
-
-
247 000
health
-
-
-
6 298
social contributions
-
-
-
15 024
income
-
-
-
61 032
total
-
-
-
82 354
Employee
71 403
71 403
234 665
-
income
7 775
6 610
59 983
-
social contributions
2 700
5 926
7 993
-
health
553
1 214
3 989
-
total
11 028
13 750
71 965
-
Employer
71 403
71 403
234 665
-
social contributions
2 700
5 926
7 993
-
health
601
1 322
4 342
-
total
3 301
7 248
12 335
-
Corporate
211 173
168 350
-
-
income
26 397
21 043
-
-
total
26 397
21 043
-
-
Dividends
184 776
147 306
-
-
withholding
31 412
25 042
-
-
total
31 412
25 042
-
-
Income
247 000
247 000
247 000
247 000
Total tax
72 138
67 083
84 300
82 354
After tax
174 862
179 917
162 700
164 646
Living cost
21 499
21 499
21 499
21 499
Free-cash
153 363
158 418
141 201
143 147

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
₽134528
₽145946
₽132582
₽149799
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
-
-
-
247 000
health
-
-
-
6 298
social contributions
-
-
-
15 024
income
-
-
-
61 032
total
-
-
-
82 354
Employee
71 403
71 403
234 665
-
income
7 498
6 610
59 983
-
social contributions
3 470
5 926
7 993
-
health
710
1 214
3 989
-
total
11 678
13 750
71 965
-
Employer
71 403
71 403
234 665
-
social contributions
3 470
5 926
7 993
-
health
774
1 322
4 342
-
total
4 244
7 248
12 335
-
Corporate
200 961
168 350
-
-
income
25 121
21 043
-
-
total
25 121
21 043
-
-
Dividends
175 840
147 306
-
-
withholding
29 893
25 042
-
-
total
29 893
25 042
-
-
Income
247 000
247 000
247 000
247 000
Total tax
70 936
67 083
84 300
82 354
After tax
176 064
179 917
162 700
164 646
Living cost
30 118
30 118
30 118
30 118
Free-cash
145 946
149 799
132 582
134 528

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
₽128477
₽140921
₽117078
₽148582
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
-
-
-
247 000
health
-
-
-
33 345
social contributions
-
-
-
30 904
income
-
-
-
27 413
solidarity contribution
-
-
-
5 384
total
-
-
-
97 046
Employee
31 583
-
202 331
-
income
3 790
-
25 221
-
social contributions
2 053
-
6 879
-
health
4 264
-
27 315
-
solidarity contribution
-
-
4 361
-
total
10 107
-
63 776
-
Employer
31 583
-
202 331
-
social contributions
7 896
-
26 459
-
health
2 842
-
18 210
-
total
10 738
-
44 669
-
Corporate
204 679
247 000
-
-
income
38 889
46 930
-
-
total
38 889
46 930
-
-
Dividends
165 790
200 070
-
-
withholding
24 868
30 011
-
-
total
24 868
30 011
-
-
Income
247 000
247 000
247 000
247 000
Total tax
84 602
76 941
108 445
97 046
After tax
162 398
170 059
138 555
149 954
Living cost
21 477
21 477
21 477
21 477
Free-cash
140 921
148 582
117 078
128 477

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
₽123489
₽134153
₽112090
₽143594
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
-
-
-
247 000
health
-
-
-
33 345
social contributions
-
-
-
30 904
income
-
-
-
27 413
solidarity contribution
-
-
-
5 384
total
-
-
-
97 046
Employee
38 919
-
202 331
-
income
4 670
-
25 221
-
social contributions
2 530
-
6 879
-
health
5 254
-
27 315
-
solidarity contribution
-
-
4 361
-
total
12 454
-
63 776
-
Employer
38 919
-
202 331
-
social contributions
9 730
-
26 459
-
health
3 503
-
18 210
-
total
13 233
-
44 669
-
Corporate
194 849
247 000
-
-
income
37 021
46 930
-
-
total
37 021
46 930
-
-
Dividends
157 828
200 070
-
-
withholding
23 674
30 011
-
-
total
23 674
30 011
-
-
Income
247 000
247 000
247 000
247 000
Total tax
86 382
76 941
108 445
97 046
After tax
160 618
170 059
138 555
149 954
Living cost
26 465
26 465
26 465
26 465
Free-cash
134 153
143 594
112 090
123 489

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
₽96038
₽21885
₽44134
₽44134
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
-
-
-
247 000
national
-
-
-
31 702
pensions
-
-
-
807
municipal
-
-
-
53 916
labour market
-
-
-
19 695
total
-
-
-
106 120
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
44 133
-
-
-
income
9 709
-
-
-
total
9 709
-
-
-
Dividends
34 424
-
-
-
withholding
12 540
-
-
-
total
12 540
-
-
-
Income
247 000
247 000
247 000
247 000
Total tax
180 273
158 024
158 024
106 120
After tax
66 727
88 976
88 976
140 880
Living cost
44 842
44 842
44 842
44 842
Free-cash
21 885
44 134
44 134
96 038

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
₽109964
₽169403
₽119939
₽175172
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
-
-
-
247 000
health
-
-
-
32 110
pensions
-
-
-
49 400
income
-
-
-
33 098
total
-
-
-
114 608
Employee
26 342
-
184 605
-
unemployment
421
-
2 953
-
income
2 966
-
35 592
-
pensions
527
-
3 692
-
total
3 914
-
42 237
-
Employer
26 342
-
184 605
-
pensions
5 269
-
36 920
-
health
3 424
-
23 999
-
unemployment
211
-
1 477
-
total
8 904
-
62 396
-
Corporate
211 754
247 000
-
-
income
42 351
49 400
-
-
total
42 351
49 400
-
-
Dividends
169 403
197 600
-
-
total
-
-
-
-
Income
247 000
247 000
247 000
247 000
Total tax
55 169
49 400
104 633
114 608
After tax
191 831
197 600
142 367
132 392
Living cost
22 428
22 428
22 428
22 428
Free-cash
169 403
175 172
119 939
109 964

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
₽111539
₽116813
₽83245
₽112532
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

-
-
-
247 000
national
-
-
-
52 549
health
-
-
-
3 417
municipal
-
-
-
43 845
total
-
-
-
99 811
Employee
48 854
-
207 791
-
unemployment
733
-
3 117
-
municipal
8 002
-
33 810
-
national
807
-
35 129
-
pensions
3 297
-
14 027
-
health
365
-
2 812
-
total
13 204
-
88 895
-
Employer
48 854
-
207 791
-
pensions
8 476
-
36 052
-
health
375
-
1 600
-
accident
49
-
208
-
unemployment
317
-
1 350
-
total
9 217
-
39 210
-
Corporate
188 928
247 000
-
-
income
37 785
49 400
-
-
total
37 785
49 400
-
-
Dividends

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

113 357
148 200
-
-
municipal
20 404
26 675
-
-
national
13 927
22 743
-
-
total
34 331
49 418
-
-
Income
247 000
247 000
247 000
247 000
Total tax
94 537
98 818
128 105
99 811
After tax
152 463
148 182
118 895
147 189
Living cost
35 650
35 650
35 650
35 650
Free-cash
116 813
112 532
83 245
111 539

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
₽103237
₽101024
₽93586
₽95866
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
-
-
-
247 000
surtax
-
-
-
-
health
-
-
-
13 049
pensions
-
-
-
36 091
social contributions
-
-
-
7 038
income
-
-
-
51 307
other
-
-
-
7 656
total
-
-
-
115 141
Employee
35 475
-
186 735
-
income
1 829
-
44 391
-
surtax
-
-
-
-
social contributions
1 011
-
5 322
-
pensions
4 012
-
14 821
-
total
6 852
-
64 534
-
Employer
35 475
-
186 735
-
pensions
5 829
-
24 619
-
social contributions
106
-
560
-
other
1 225
-
8 066
-
health
2 483
-
19 450
-
unemployment
1 436
-
7 563
-
total
11 079
-
60 258
-
Corporate
200 447
247 000
-
-
income
56 126
69 160
-
-
surtax
-
-
-
-
total
56 126
69 160
-
-
Dividends
144 321
177 840
-
-
withholding
18 472
22 763
-
-
social contributions
24 825
30 589
-
-
surtax
-
-
-
-
total
43 297
53 352
-
-
Income
247 000
247 000
247 000
247 000
Total tax
117 354
122 512
124 792
115 141
After tax
129 646
124 488
122 208
131 859
Living cost
28 622
28 622
28 622
28 622
Free-cash
101 024
95 866
93 586
103 237

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
₽100090
₽98205
₽90439
₽92719
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
-
-
-
247 000
surtax
-
-
-
-
health
-
-
-
13 049
pensions
-
-
-
36 091
social contributions
-
-
-
7 038
income
-
-
-
51 307
other
-
-
-
7 656
total
-
-
-
115 141
Employee
39 741
-
186 735
-
income
2 345
-
44 391
-
surtax
-
-
-
-
social contributions
1 133
-
5 322
-
pensions
4 493
-
14 821
-
total
7 971
-
64 534
-
Employer
39 741
-
186 735
-
pensions
6 529
-
24 619
-
social contributions
120
-
560
-
other
1 371
-
8 066
-
health
2 782
-
19 450
-
unemployment
1 609
-
7 563
-
total
12 411
-
60 258
-
Corporate
194 848
247 000
-
-
income
54 557
69 160
-
-
surtax
-
-
-
-
total
54 557
69 160
-
-
Dividends
140 290
177 840
-
-
withholding
17 958
22 763
-
-
social contributions
24 129
30 589
-
-
surtax
-
-
-
-
total
42 087
53 352
-
-
Income
247 000
247 000
247 000
247 000
Total tax
117 026
122 512
124 792
115 141
After tax
129 974
124 488
122 208
131 859
Living cost
31 769
31 769
31 769
31 769
Free-cash
98 205
92 719
90 439
100 090

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
₽87010
₽86022
₽77359
₽79639
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
-
-
-
247 000
surtax
-
-
-
-
health
-
-
-
13 049
pensions
-
-
-
36 091
social contributions
-
-
-
7 038
income
-
-
-
51 307
other
-
-
-
7 656
total
-
-
-
115 141
Employee
58 158
-
186 735
-
income
5 074
-
44 391
-
surtax
-
-
-
-
social contributions
1 656
-
5 322
-
pensions
6 578
-
14 821
-
total
13 308
-
64 534
-
Employer
58 158
-
186 735
-
pensions
9 556
-
24 619
-
social contributions
174
-
560
-
other
2 007
-
8 066
-
health
4 071
-
19 450
-
unemployment
2 356
-
7 563
-
total
18 164
-
60 258
-
Corporate
170 678
247 000
-
-
income
47 789
69 160
-
-
surtax
-
-
-
-
total
47 789
69 160
-
-
Dividends
122 889
177 840
-
-
withholding
15 731
22 763
-
-
social contributions
21 137
30 589
-
-
surtax
-
-
-
-
total
36 868
53 352
-
-
Income
247 000
247 000
247 000
247 000
Total tax
116 129
122 512
124 792
115 141
After tax
130 871
124 488
122 208
131 859
Living cost
44 849
44 849
44 849
44 849
Free-cash
86 022
79 639
77 359
87 010

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
₽238013
₽227586
₽191651
₽228701
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%.

-
-
-
247 000
microenterprise

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

-
-
-
3 038
total
-
-
-
3 038
Employee
7 436
-
247 000
-
income
1 487
-
49 400
-
total
1 487
-
49 400
-
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%.

239 564
247 000
-
-
total
-
-
-
-
Dividends
239 564
247 000
-
-
withholding
11 978
12 350
-
-
total
11 978
12 350
-
-
Income
247 000
247 000
247 000
247 000
Total tax
13 465
12 350
49 400
3 038
After tax
233 535
234 650
197 600
243 962
Living cost
5 949
5 949
5 949
5 949
Free-cash
227 586
228 701
191 651
238 013

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
₽234692
₽223641
₽188330
₽225380
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%.

-
-
-
247 000
microenterprise

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

-
-
-
3 038
total
-
-
-
3 038
Employee
11 588
-
247 000
-
income
2 318
-
49 400
-
total
2 318
-
49 400
-
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%.

235 412
247 000
-
-
total
-
-
-
-
Dividends
235 412
247 000
-
-
withholding
11 771
12 350
-
-
total
11 771
12 350
-
-
Income
247 000
247 000
247 000
247 000
Total tax
14 089
12 350
49 400
3 038
After tax
232 911
234 650
197 600
243 962
Living cost
9 270
9 270
9 270
9 270
Free-cash
223 641
225 380
188 330
234 692

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
₽85245
₽103278
₽114495
₽91130
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.

-
-
-
247 000
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.

-
-
-
4 708
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.

-
-
-
85 603
trade
-
-
-
29 250
total
-
-
-
125 905
Employee

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

46 202
-
247 000
-
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
-
85 603
-
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
-
4 708
-
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
-
96 655
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
200 798
247 000
-
-
trade
28 814
35 445
-
-
income
30 120
37 051
-
-
chamber of commerce
435
504
-
-
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.

1 656
2 037
-
-
total
61 025
75 037
-
-
Dividends
139 772
171 963
-
-
withholding
34 591
42 638
-
-
surtax

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

1 903
2 345
-
-
total
36 494
44 983
-
-
Income
247 000
247 000
247 000
247 000
Total tax
107 872
120 020
96 655
125 905
After tax
139 128
126 980
150 345
121 095
Living cost
35 850
35 850
35 850
35 850
Free-cash
103 278
91 130
114 495
85 245

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
₽90116
₽106586
₽122219
₽96315
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.

-
-
-
247 000
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.

-
-
-
4 708
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.

-
-
-
85 603
trade
-
-
-
32 103
total
-
-
-
128 758
Employee

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

35 516
-
247 000
-
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
-
85 603
-
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
-
4 708
-
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
-
96 655
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
211 484
247 000
-
-
trade
33 308
38 903
-
-
income
31 722
37 051
-
-
chamber of commerce
444
495
-
-
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.

1 745
2 037
-
-
total
67 219
78 486
-
-
Dividends
144 266
168 515
-
-
withholding
35 713
41 775
-
-
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.

1 965
2 298
-
-
total
37 678
44 073
-
-
Income
247 000
247 000
247 000
247 000
Total tax
112 288
122 559
96 655
128 758
After tax
134 712
124 441
150 345
118 242
Living cost
28 126
28 126
28 126
28 126
Free-cash
106 586
96 315
122 219
90 116

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
₽80337
₽99740
₽113867
₽86693
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.

-
-
-
247 000
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.

-
-
-
4 708
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.

-
-
-
85 603
trade
-
-
-
33 530
total
-
-
-
130 185
Employee

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

47 090
-
247 000
-
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
-
85 603
-
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
-
4 708
-
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
-
96 655
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
199 910
247 000
-
-
trade
32 885
40 631
-
-
income
29 986
37 051
-
-
chamber of commerce
425
492
-
-
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.

1 649
2 037
-
-
total
64 945
80 211
-
-
Dividends
134 965
166 789
-
-
withholding
33 389
41 345
-
-
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
2 273
-
-
total
35 225
43 618
-
-
Income
247 000
247 000
247 000
247 000
Total tax
110 782
123 829
96 655
130 185
After tax
136 218
123 171
150 345
116 815
Living cost
36 478
36 478
36 478
36 478
Free-cash
99 740
86 693
113 867
80 337

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
₽72850
₽94420
₽107807
₽79363
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.

-
-
-
247 000
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.

-
-
-
4 708
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.

-
-
-
85 603
trade
-
-
-
34 957
total
-
-
-
131 612
Employee

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

55 805
-
247 000
-
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
-
85 603
-
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
-
4 708
-
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
-
96 655
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
191 195
247 000
-
-
trade
32 790
42 360
-
-
income
28 679
37 051
-
-
chamber of commerce
411
488
-
-
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.

1 577
2 037
-
-
total
63 457
81 936
-
-
Dividends
127 738
165 064
-
-
withholding
31 581
40 913
-
-
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.

1 737
2 250
-
-
total
33 318
43 163
-
-
Income
247 000
247 000
247 000
247 000
Total tax
110 042
125 099
96 655
131 612
After tax
136 958
121 901
150 345
115 388
Living cost
42 538
42 538
42 538
42 538
Free-cash
94 420
79 363
107 807
72 850

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
₽94927
₽131555
₽89245
₽134507
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
-
-
-
247 000
surtax
-
-
-
14 520
unemployment
-
-
-
211
health
-
-
-
8 798
pensions
-
-
-
24 786
income
-
-
-
82 901
other
-
-
-
-
total
-
-
-
131 216
Employee
31 271
-
220 913
-
unemployment
2 176
-
8 626
-
other
-
-
-
-
income
5 242
-
77 349
-
surtax
111
-
13 410
-
pensions
2 086
-
8 266
-
health
798
-
3 160
-
total
10 413
-
110 811
-
Employer
31 271
-
220 913
-
pensions
4 169
-
16 520
-
other
-
-
-
-
health
1 422
-
5 639
-
unemployment
992
-
3 928
-
total
6 583
-
26 087
-
Corporate
209 146
247 000
-
-
income
54 378
64 219
-
-
total
54 378
64 219
-
-
Dividends
154 768
182 781
-
-
withholding
23 214
27 417
-
-
total
23 214
27 417
-
-
Income
247 000
247 000
247 000
247 000
Total tax
94 588
91 636
136 898
131 216
After tax
152 412
155 364
110 102
115 784
Living cost
20 857
20 857
20 857
20 857
Free-cash
131 555
134 507
89 245
94 927

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
₽95294
₽131983
₽89612
₽134874
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
-
-
-
247 000
surtax
-
-
-
14 520
unemployment
-
-
-
211
health
-
-
-
8 798
pensions
-
-
-
24 786
income
-
-
-
82 901
other
-
-
-
-
total
-
-
-
131 216
Employee
30 707
-
220 913
-
unemployment
2 137
-
8 626
-
other
-
-
-
-
income
5 147
-
77 349
-
surtax
100
-
13 410
-
pensions
2 048
-
8 266
-
health
784
-
3 160
-
total
10 216
-
110 811
-
Employer
30 707
-
220 913
-
pensions
4 093
-
16 520
-
other
-
-
-
-
health
1 397
-
5 639
-
unemployment
973
-
3 928
-
total
6 463
-
26 087
-
Corporate
209 829
247 000
-
-
income
54 556
64 219
-
-
total
54 556
64 219
-
-
Dividends
155 274
182 781
-
-
withholding
23 292
27 417
-
-
total
23 292
27 417
-
-
Income
247 000
247 000
247 000
247 000
Total tax
94 527
91 636
136 898
131 216
After tax
152 473
155 364
110 102
115 784
Living cost
20 490
20 490
20 490
20 490
Free-cash
131 983
134 874
89 612
95 294

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
₽152540
₽120428
₽124620
₽120042
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
-
-
-
247 000
unemployment
-
-
-
3 705
health
-
-
-
17 290
pensions
-
-
-
24 700
income
-
-
-
30 196
total
-
-
-
75 891
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
206 695
-
unemployment
402
160
3 100
-
income
3 277
1 304
25 268
-
pensions
2 681
1 067
20 669
-
health
1 876
747
14 469
-
total
8 236
3 278
63 506
-
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
206 695
-
pensions
5 227
2 080
40 305
-
total
5 227
2 080
40 305
-
Corporate
214 967
234 252
-
-
income
19 347
21 083
-
-
total
19 347
21 083
-
-
Dividends
195 620
213 169
-
-
withholding
37 168
40 502
-
-
social contributions
38 024
41 446
-
-
total
75 192
81 948
-
-
Income
247 000
247 000
247 000
247 000
Total tax
108 002
108 389
103 811
75 891
After tax
138 998
138 611
143 189
171 109
Living cost
18 570
18 570
18 570
18 570
Free-cash
120 428
120 042
124 620
152 540

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
₽92386
₽108542
₽93712
₽109287
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
-
-
-
247 000
national
-
-
-
49 773
pensions
-
-
-
29 640
social contributions
-
-
-
2 655
municipal
-
-
-
27 705
total
-
-
-
109 773
Employee
69 511
-
213 529
-
municipal
8 586
-
28 661
-
national
13 304
-
51 868
-
pensions
2 780
-
8 541
-
total
24 670
-
89 070
-
Employer
69 511
-
213 529
-
pensions
5 561
-
17 082
-
social contributions
747
-
2 295
-
total
6 308
-
19 377
-
Corporate
166 593
247 000
-
-
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%.

33 319
49 400
-
-
total
33 319
49 400
-
-
Dividends
133 274
197 600
-
-
withholding
29 320
43 472
-
-
total
29 320
43 472
-
-
Income
247 000
247 000
247 000
247 000
Total tax
93 617
92 872
108 447
109 773
After tax
153 383
154 128
138 553
137 227
Living cost
44 841
44 841
44 841
44 841
Free-cash
108 542
109 287
93 712
92 386

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
₽67512
₽122056
₽67512
₽120006
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
-
-
-
247 000
social contributions
-
-
-
43 142
income
-
-
-
83 451
total
-
-
-
126 593
Employee
72 635
-
247 000
-
social contributions
6 034
-
43 142
-
income
13 706
-
83 451
-
total
19 740
-
126 593
-
Employer
72 635
-
247 000
-
total
-
-
-
-
Corporate
174 365
247 000
-
-
income
21 796
30 874
-
-
total
21 796
30 874
-
-
Dividends
152 569
216 126
-
-
withholding
30 513
43 225
-
-
total
30 513
43 225
-
-
Income
247 000
247 000
247 000
247 000
Total tax
72 049
74 099
126 593
126 593
After tax
174 951
172 901
120 407
120 407
Living cost
52 895
52 895
52 895
52 895
Free-cash
122 056
120 006
67 512
67 512

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
₽82243
₽87754
₽74373
₽92602
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
-
-
-
247 000
national
-
-
-
74 191
regional
-
-
-
3 305
social contributions
-
-
-
46 475
municipal
-
-
-
1 604
total
-
-
-
125 575
Employee
82 526
-
247 000
-
municipal
437
-
1 489
-
national
14 300
-
67 974
-
social contributions
27 828
-
60 929
-
regional
779
-
3 053
-
total
43 344
-
133 445
-
Employer
82 526
-
247 000
-
total
-
-
-
-
Corporate
164 474
247 000
-
-
nationa
39 474
59 280
-
-
municipal
6 414
9 634
-
-
total
45 888
68 914
-
-
Dividends
118 587
178 086
-
-
withholding
30 832
46 302
-
-
total
30 832
46 302
-
-
Income
247 000
247 000
247 000
247 000
Total tax
120 064
115 216
133 445
125 575
After tax
126 936
131 784
113 555
121 425
Living cost
39 182
39 182
39 182
39 182
Free-cash
87 754
92 602
74 373
82 243

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
₽95645
₽102753
₽87817
₽104815
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
-
-
-
247 000
national
-
-
-
74 191
regional
-
-
-
4 071
social contributions
-
-
-
46 475
municipal
-
-
-
1 604
total
-
-
-
126 341
Employee
51 509
-
247 000
-
municipal
273
-
1 489
-
national
8 160
-
67 974
-
social contributions
17 369
-
60 929
-
regional
693
-
3 777
-
total
26 495
-
134 169
-
Employer
51 509
-
247 000
-
total
-
-
-
-
Corporate
195 491