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
₽ 248000
per

Your estimated
City
free-cash

Andorra , Andorra
₽151834
₽192185
₽158425
₽195303
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
-
-
-
248 000
social contributions
-
-
-
54 560
income
-
-
-
13 709
total
-
-
-
68 269
Employee
29 836
-
214 720
-
social contributions
1 939
-
13 957
-
income
-
-
14 441
-
total
1 939
-
28 398
-
Employer
29 836
-
214 720
-
social contributions
4 625
-
33 280
-
total
4 625
-
33 280
-
Corporate
213 539
248 000
-
-
income
21 354
24 800
-
-
total
21 354
24 800
-
-
Dividends
192 186
223 200
-
-
total
-
-
-
-
Income
248 000
248 000
248 000
248 000
Total tax
27 918
24 800
61 678
68 269
After tax
220 082
223 200
186 322
179 731
Living cost
27 897
27 897
27 897
27 897
Free-cash
192 185
195 303
158 425
151 834

Estimated living cost  is ₽27897 per week

₽18038
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2103
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽525
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7231
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Graz , Austria
₽96983
₽106442
₽34417
₽106902
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
-
-
-
248 000
surtax
-
-
-
-
unemployment
-
-
-
5 692
health
-
-
-
8 293
chamber of commerce
-
-
-
992
pensions
-
-
-
20 058
income
-
-
-
86 374
total
-
-
-
121 409
Employee
40 568
36 984
209 424
-
unemployment
1 217
1 110
3 253
-
other
405
370
1 085
-
income
3 614
2 728
74 289
-
pensions
4 155
3 786
11 102
-
health
1 569
1 432
4 195
-
total
10 960
9 426
93 924
-
Employer
40 568
36 984
209 424
-
pensions
5 091
4 642
13 607
-
surtax
-
-
-
-
payroll
1 217
1 110
6 282
-
other
1 927
1 756
9 089
-
health
1 534
1 398
4 098
-
accident
527
481
1 409
-
unemployment
1 217
1 110
3 253
-
chamber of commerce
162
148
838
-
total
11 675
10 645
38 576
-
Corporate
195 758
200 372
205 902
-
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.

48 939
50 092
51 475
-
total
48 939
50 092
51 475
-
Dividends
146 819
150 279
-
-
withholding
40 376
41 327
-
-
total
40 376
41 327
-
-
Income
248 000
248 000
248 000
248 000
Total tax
111 950
111 490
183 975
121 409
After tax
136 050
136 510
64 025
126 591
Living cost
29 608
29 608
29 608
29 608
Free-cash
106 442
106 902
34 417
96 983

Estimated living cost  is ₽29608 per week

₽17761
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3024
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽528
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8295
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Vienna , Austria
₽93707
₽102274
₽31282
₽103711
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
-
-
-
248 000
surtax
-
-
-
183
unemployment
-
-
-
5 692
health
-
-
-
8 293
chamber of commerce
-
-
-
992
pensions
-
-
-
20 058
income
-
-
-
86 374
total
-
-
-
121 592
Employee
46 380
36 984
209 253
-
unemployment
1 391
1 110
3 253
-
other
463
370
1 085
-
income
5 280
2 728
74 204
-
pensions
4 750
3 786
11 102
-
health
1 795
1 432
4 195
-
total
13 679
9 426
93 839
-
Employer
46 380
36 984
209 253
-
pensions
5 821
4 642
13 607
-
surtax
183
183
183
-
payroll
1 391
1 110
6 277
-
other
2 203
1 756
9 082
-
health
1 752
1 398
4 098
-
accident
602
481
1 409
-
unemployment
1 391
1 110
3 253
-
chamber of commerce
185
148
837
-
total
13 528
10 828
38 746
-
Corporate
188 091
200 188
205 733
-
income

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

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

47 023
50 046
51 432
-
total
47 023
50 046
51 432
-
Dividends
141 069
150 142
-
-
withholding
38 795
41 288
-
-
total
38 795
41 288
-
-
Income
248 000
248 000
248 000
248 000
Total tax
113 025
111 588
184 017
121 592
After tax
134 975
136 412
63 983
126 408
Living cost
32 701
32 701
32 701
32 701
Free-cash
102 274
103 711
31 282
93 707

Estimated living cost  is ₽32701 per week

₽21810
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2790
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽537
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7564
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Brussels , Belgium
₽74225
₽90766
₽48757
₽100066
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
-
-
-
248 000
national
-
-
-
103 307
communal

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

-
-
-
13 492
social contributions
-
-
-
23 138
total
-
-
-
139 937
Employee

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

66 384
-
192 085
-
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
-
1 671
-
national
20 409
-
74 366
-
communal

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

3 462
-
10 019
-
pensions

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

4 979
-
14 406
-
health

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

3 119
-
9 028
-
total
32 547
-
109 490
-
Employer

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

66 384
-
192 085
-
surtax
7 527
-
21 782
-
pensions

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

5 882
-
17 018
-
health

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

4 082
-
11 814
-
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
-
2 497
-
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
-
2 804
-
total
19 323
-
55 915
-
Corporate
162 293
248 000
-
-
income
32 458
56 070
-
-
surtax
650
1 122
-
-
total
33 108
57 192
-
-
Dividends
129 185
190 809
-
-
withholding

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

38 418
56 904
-
-
total
38 418
56 904
-
-
Income
248 000
248 000
248 000
248 000
Total tax
123 396
114 096
165 405
139 937
After tax
124 604
133 904
82 595
108 063
Living cost
33 838
33 838
33 838
33 838
Free-cash
90 766
100 066
48 757
74 225

Estimated living cost  is ₽33838 per week

₽21796
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2959
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽530
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8554
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Sofia , Bulgaria
₽186180
₽190421
₽196818
₽196076
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
-
-
-
248 000
unemployment
-
-
-
130
health
-
-
-
3 728
pensions

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

-
-
-
4 798
income
-
-
-
37 200
total
-
-
-
45 856
Employee
21 139
-
241 640
-
accident

We are using the highest rate at 1.1%.

232
-
357
-
income
2 114
-
24 164
-
pensions

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

1 856
-
2 846
-
health
972
-
1 491
-
total
5 174
-
28 858
-
Employer
21 139
-
241 640
-
pensions

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

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

We are using the highest rate at 1.1%.

232
-
357
-
unemployment
127
-
194
-
total
4 147
-
6 360
-
Corporate
222 714
248 000
-
-
income
22 272
24 800
-
-
total
22 272
24 800
-
-
Dividends
200 442
223 200
-
-
withholding
10 022
11 160
-
-
total
10 022
11 160
-
-
Income
248 000
248 000
248 000
248 000
Total tax
41 615
35 960
35 218
45 856
After tax
206 385
212 040
212 782
202 144
Living cost
15 964
15 964
15 964
15 964
Free-cash
190 421
196 076
196 818
186 180

Estimated living cost  is ₽15964 per week

₽10559
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽914
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽381
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4111
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Varna , Bulgaria
₽189977
₽195562
₽200615
₽199873
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
-
-
-
248 000
unemployment
-
-
-
130
health
-
-
-
3 728
pensions

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

-
-
-
4 798
income
-
-
-
37 200
total
-
-
-
45 856
Employee
16 111
-
241 640
-
accident

We are using the highest rate at 1.1%.

177
-
357
-
income
1 611
-
24 164
-
pensions

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

1 415
-
2 846
-
health
741
-
1 491
-
total
3 944
-
28 858
-
Employer
16 111
-
241 640
-
pensions

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

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

We are using the highest rate at 1.1%.

177
-
357
-
unemployment
96
-
194
-
total
3 161
-
6 360
-
Corporate
228 727
248 000
-
-
income
22 873
24 800
-
-
total
22 873
24 800
-
-
Dividends
205 854
223 200
-
-
withholding
10 293
11 160
-
-
total
10 293
11 160
-
-
Income
248 000
248 000
248 000
248 000
Total tax
40 271
35 960
35 218
45 856
After tax
207 729
212 040
212 782
202 144
Living cost
12 167
12 167
12 167
12 167
Free-cash
195 562
199 873
200 615
189 977

Estimated living cost  is ₽12167 per week

₽7104
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽869
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽322
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3873
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Larnaca , Cyprus
₽143788
₽154105
₽141836
₽159156
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
-
-
-
248 000
health
-
-
-
6 324
social contributions
-
-
-
15 016
income
-
-
-
61 385
total
-
-
-
82 725
Employee
71 362
71 362
235 653
-
income
7 770
6 606
60 333
-
social contributions
2 698
5 923
7 989
-
health
553
1 213
4 007
-
total
11 021
13 742
72 329
-
Employer
71 362
71 362
235 653
-
social contributions
2 698
5 923
7 989
-
health
601
1 321
4 359
-
total
3 299
7 244
12 348
-
Corporate
212 193
169 394
-
-
income
26 525
21 174
-
-
total
26 525
21 174
-
-
Dividends
185 669
148 220
-
-
withholding
31 563
25 197
-
-
total
31 563
25 197
-
-
Income
248 000
248 000
248 000
248 000
Total tax
72 408
67 357
84 677
82 725
After tax
175 592
180 643
163 323
165 275
Living cost
21 487
21 487
21 487
21 487
Free-cash
154 105
159 156
141 836
143 788

Estimated living cost  is ₽21487 per week

₽12877
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2108
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽476
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6027
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Limassol , Cyprus
₽135174
₽146693
₽133222
₽150542
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
-
-
-
248 000
health
-
-
-
6 324
social contributions
-
-
-
15 016
income
-
-
-
61 385
total
-
-
-
82 725
Employee
71 362
71 362
235 653
-
income
7 494
6 606
60 333
-
social contributions
3 468
5 923
7 989
-
health
710
1 213
4 007
-
total
11 672
13 742
72 329
-
Employer
71 362
71 362
235 653
-
social contributions
3 468
5 923
7 989
-
health
773
1 321
4 359
-
total
4 241
7 244
12 348
-
Corporate
201 987
169 394
-
-
income
25 248
21 174
-
-
total
25 248
21 174
-
-
Dividends
176 739
148 220
-
-
withholding
30 045
25 197
-
-
total
30 045
25 197
-
-
Income
248 000
248 000
248 000
248 000
Total tax
71 206
67 357
84 677
82 725
After tax
176 794
180 643
163 323
165 275
Living cost
30 101
30 101
30 101
30 101
Free-cash
146 693
150 542
133 222
135 174

Estimated living cost  is ₽30101 per week

₽20577
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2351
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽505
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6668
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Brno , Czech Republic
₽129067
₽141545
₽117618
₽149223
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
-
-
-
248 000
health
-
-
-
33 480
social contributions
-
-
-
30 973
income
-
-
-
27 532
solidarity contribution
-
-
-
5 423
total
-
-
-
97 408
Employee
31 654
-
203 194
-
income
3 798
-
25 330
-
social contributions
2 058
-
6 895
-
health
4 273
-
27 431
-
solidarity contribution
-
-
4 396
-
total
10 129
-
64 052
-
Employer
31 654
-
203 194
-
social contributions
7 913
-
26 518
-
health
2 849
-
18 287
-
total
10 762
-
44 805
-
Corporate
205 584
248 000
-
-
income
39 061
47 120
-
-
total
39 061
47 120
-
-
Dividends
166 523
200 880
-
-
withholding
24 978
30 132
-
-
total
24 978
30 132
-
-
Income
248 000
248 000
248 000
248 000
Total tax
84 930
77 252
108 857
97 408
After tax
163 070
170 748
139 143
150 592
Living cost
21 525
21 525
21 525
21 525
Free-cash
141 545
149 223
117 618
129 067

Estimated living cost  is ₽21525 per week

₽14951
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1531
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽423
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4619
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Prague , Czech Republic
₽124068
₽134763
₽112619
₽144224
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
-
-
-
248 000
health
-
-
-
33 480
social contributions
-
-
-
30 973
income
-
-
-
27 532
solidarity contribution
-
-
-
5 423
total
-
-
-
97 408
Employee
39 006
-
203 194
-
income
4 681
-
25 330
-
social contributions
2 535
-
6 895
-
health
5 266
-
27 431
-
solidarity contribution
-
-
4 396
-
total
12 482
-
64 052
-
Employer
39 006
-
203 194
-
social contributions
9 751
-
26 518
-
health
3 510
-
18 287
-
total
13 261
-
44 805
-
Corporate
195 732
248 000
-
-
income
37 189
47 120
-
-
total
37 189
47 120
-
-
Dividends
158 543
200 880
-
-
withholding
23 781
30 132
-
-
total
23 781
30 132
-
-
Income
248 000
248 000
248 000
248 000
Total tax
86 713
77 252
108 857
97 408
After tax
161 287
170 748
139 143
150 592
Living cost
26 524
26 524
26 524
26 524
Free-cash
134 763
144 224
112 619
124 068

Estimated living cost  is ₽26524 per week

₽19725
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1469
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽459
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4871
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Copenhagen , Denmark
₽96584
₽22370
₽45209
₽45209
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
-
-
-
248 000
national
-
-
-
31 854
pensions
-
-
-
807
municipal
-
-
-
54 155
labour market
-
-
-
19 775
total
-
-
-
106 591
Employee
189 197
189 197
189 197
-
municipal
40 288
40 288
40 288
-
national
23 114
23 114
23 114
-
pensions
269
269
269
-
labour market
15 114
15 114
15 114
-
total
78 785
78 785
78 785
-
Employer
189 197
189 197
189 197
-
pensions
538
538
538
-
labour market
15 136
15 136
15 136
-
municipal
40 353
40 353
40 353
-
national
23 154
23 154
23 154
-
total
79 181
79 181
79 181
-
Corporate
45 209
-
-
-
income
9 946
-
-
-
total
9 946
-
-
-
Dividends
35 263
-
-
-
withholding
12 893
-
-
-
total
12 893
-
-
-
Income
248 000
248 000
248 000
248 000
Total tax
180 805
157 966
157 966
106 591
After tax
67 195
90 034
90 034
141 409
Living cost
44 825
44 825
44 825
44 825
Free-cash
22 370
45 209
45 209
96 584

Estimated living cost  is ₽44825 per week

₽30679
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3965
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽689
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9492
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Tallinn , Estonia
₽110512
₽170218
₽120527
₽175985
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
-
-
-
248 000
health
-
-
-
32 240
pensions
-
-
-
49 601
income
-
-
-
33 231
total
-
-
-
115 072
Employee
26 327
-
185 351
-
unemployment
421
-
2 966
-
income
2 964
-
35 735
-
pensions
527
-
3 707
-
total
3 912
-
42 408
-
Employer
26 327
-
185 351
-
pensions
5 266
-
37 070
-
health
3 422
-
24 096
-
unemployment
211
-
1 483
-
total
8 899
-
62 649
-
Corporate
212 774
248 000
-
-
income
42 555
49 599
-
-
total
42 555
49 599
-
-
Dividends
170 219
198 401
-
-
total
-
-
-
-
Income
248 000
248 000
248 000
248 000
Total tax
55 366
49 599
105 057
115 072
After tax
192 634
198 401
142 943
132 928
Living cost
22 416
22 416
22 416
22 416
Free-cash
170 218
175 985
120 527
110 512

Estimated living cost  is ₽22416 per week

₽15375
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1335
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽451
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5255
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Helsinki , Finland
₽112046
₽117388
₽83640
₽113045
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

-
-
-
248 000
national
-
-
-
52 870
health
-
-
-
3 432
municipal
-
-
-
44 022
total
-
-
-
100 324
Employee
48 827
-
208 631
-
unemployment
733
-
3 130
-
municipal
7 997
-
33 948
-
national
807
-
35 378
-
pensions
3 295
-
14 082
-
health
365
-
2 825
-
total
13 197
-
89 363
-
Employer
48 827
-
208 631
-
pensions
8 471
-
36 197
-
health
375
-
1 606
-
accident
49
-
208
-
unemployment
317
-
1 356
-
total
9 212
-
39 367
-
Corporate
189 961
248 000
-
-
income
37 991
49 599
-
-
total
37 991
49 599
-
-
Dividends

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

113 977
148 801
-
-
municipal
20 516
26 783
-
-
national
14 066
22 943
-
-
total
34 582
49 726
-
-
Income
248 000
248 000
248 000
248 000
Total tax
94 982
99 325
128 730
100 324
After tax
153 018
148 675
119 270
147 676
Living cost
35 630
35 630
35 630
35 630
Free-cash
117 388
113 045
83 640
112 046

Estimated living cost  is ₽35630 per week

₽23274
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3427
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽567
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8364
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Marseille , France
₽103703
₽101540
₽93948
₽96385
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
-
-
-
248 000
surtax
-
-
-
-
health
-
-
-
13 126
pensions
-
-
-
36 165
social contributions
-
-
-
7 066
income
-
-
-
51 647
other
-
-
-
7 687
total
-
-
-
115 691
Employee
35 455
-
187 452
-
income
1 828
-
44 660
-
surtax
-
-
-
-
social contributions
1 011
-
5 342
-
pensions
4 010
-
14 896
-
total
6 849
-
64 898
-
Employer
35 455
-
187 452
-
pensions
5 826
-
24 743
-
social contributions
106
-
562
-
other
1 224
-
8 105
-
health
2 481
-
19 546
-
unemployment
1 435
-
7 592
-
total
11 072
-
60 548
-
Corporate
201 473
248 000
-
-
income
56 413
69 440
-
-
surtax
-
-
-
-
total
56 413
69 440
-
-
Dividends
145 060
178 560
-
-
withholding
18 568
22 856
-
-
social contributions
24 952
30 713
-
-
surtax
-
-
-
-
total
43 520
53 569
-
-
Income
248 000
248 000
248 000
248 000
Total tax
117 854
123 009
125 446
115 691
After tax
130 146
124 991
122 554
132 309
Living cost
28 606
28 606
28 606
28 606
Free-cash
101 540
96 385
93 948
103 703

Estimated living cost  is ₽28606 per week

₽16590
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2906
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽542
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8568
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Nice , France
₽100557
₽98723
₽90802
₽93239
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
-
-
-
248 000
surtax
-
-
-
-
health
-
-
-
13 126
pensions
-
-
-
36 165
social contributions
-
-
-
7 066
income
-
-
-
51 647
other
-
-
-
7 687
total
-
-
-
115 691
Employee
39 719
-
187 452
-
income
2 344
-
44 660
-
surtax
-
-
-
-
social contributions
1 132
-
5 342
-
pensions
4 491
-
14 896
-
total
7 967
-
64 898
-
Employer
39 719
-
187 452
-
pensions
6 525
-
24 743
-
social contributions
120
-
562
-
other
1 370
-
8 105
-
health
2 781
-
19 546
-
unemployment
1 608
-
7 592
-
total
12 404
-
60 548
-
Corporate
195 877
248 000
-
-
income
54 846
69 440
-
-
surtax
-
-
-
-
total
54 846
69 440
-
-
Dividends
141 032
178 560
-
-
withholding
18 052
22 856
-
-
social contributions
24 256
30 713
-
-
surtax
-
-
-
-
total
42 308
53 569
-
-
Income
248 000
248 000
248 000
248 000
Total tax
117 525
123 009
125 446
115 691
After tax
130 475
124 991
122 554
132 309
Living cost
31 752
31 752
31 752
31 752
Free-cash
98 723
93 239
90 802
100 557

Estimated living cost  is ₽31752 per week

₽20021
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2582
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽541
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8610
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Paris , France
₽87486
₽86549
₽77731
₽80168
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
-
-
-
248 000
surtax
-
-
-
-
health
-
-
-
13 126
pensions
-
-
-
36 165
social contributions
-
-
-
7 066
income
-
-
-
51 647
other
-
-
-
7 687
total
-
-
-
115 691
Employee
58 125
-
187 452
-
income
5 072
-
44 660
-
surtax
-
-
-
-
social contributions
1 655
-
5 342
-
pensions
6 574
-
14 896
-
total
13 301
-
64 898
-
Employer
58 125
-
187 452
-
pensions
9 551
-
24 743
-
social contributions
174
-
562
-
other
2 006
-
8 105
-
health
4 068
-
19 546
-
unemployment
2 355
-
7 592
-
total
18 154
-
60 548
-
Corporate
171 721
248 000
-
-
income
48 081
69 440
-
-
surtax
-
-
-
-
total
48 081
69 440
-
-
Dividends
123 640
178 560
-
-
withholding
15 826
22 856
-
-
social contributions
21 266
30 713
-
-
surtax
-
-
-
-
total
37 092
53 569
-
-
Income
248 000
248 000
248 000
248 000
Total tax
116 628
123 009
125 446
115 691
After tax
131 372
124 991
122 554
132 309
Living cost
44 823
44 823
44 823
44 823
Free-cash
86 549
80 168
77 731
87 486

Estimated living cost  is ₽44823 per week

₽30336
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3667
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽615
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽10206
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Batumi , Georgia
₽238983
₽228537
₽192452
₽229652
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%.

-
-
-
248 000
microenterprise

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

-
-
-
3 069
total
-
-
-
3 069
Employee
7 434
-
248 000
-
income
1 487
-
49 600
-
total
1 487
-
49 600
-
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%.

240 566
248 000
-
-
total
-
-
-
-
Dividends
240 566
248 000
-
-
withholding
12 028
12 400
-
-
total
12 028
12 400
-
-
Income
248 000
248 000
248 000
248 000
Total tax
13 515
12 400
49 600
3 069
After tax
234 485
235 600
198 400
244 931
Living cost
5 948
5 948
5 948
5 948
Free-cash
228 537
229 652
192 452
238 983

Estimated living cost  is ₽5948 per week

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

Additional information

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

Tbilisi , Georgia
₽235663
₽224594
₽189132
₽226332
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%.

-
-
-
248 000
microenterprise

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

-
-
-
3 069
total
-
-
-
3 069
Employee
11 586
-
248 000
-
income
2 317
-
49 600
-
total
2 317
-
49 600
-
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%.

236 414
248 000
-
-
total
-
-
-
-
Dividends
236 414
248 000
-
-
withholding
11 821
12 400
-
-
total
11 821
12 400
-
-
Income
248 000
248 000
248 000
248 000
Total tax
14 138
12 400
49 600
3 069
After tax
233 862
235 600
198 400
244 931
Living cost
9 268
9 268
9 268
9 268
Free-cash
224 594
226 332
189 132
235 663

Estimated living cost  is ₽9268 per week

₽6272
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽389
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽311
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽2296
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Berlin , Germany
₽85670
₽103805
₽115067
₽91665
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.

-
-
-
248 000
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.

-
-
-
4 732
health

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

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

-
-
-
6 340
income

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

-
-
-
86 032
trade
-
-
-
29 397
total
-
-
-
126 501
Employee

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

46 176
-
248 000
-
income

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

3 797
-
86 032
-
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
-
4 732
-
health

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

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

6 340
-
6 340
-
total
10 347
-
97 104
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
201 824
248 000
-
-
trade
28 962
35 587
-
-
income
30 274
37 201
-
-
chamber of commerce
437
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.

1 664
2 046
-
-
total
61 337
75 338
-
-
Dividends
140 487
172 662
-
-
withholding
34 769
42 813
-
-
surtax

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

1 913
2 355
-
-
total
36 682
45 168
-
-
Income
248 000
248 000
248 000
248 000
Total tax
108 366
120 506
97 104
126 501
After tax
139 634
127 494
150 896
121 499
Living cost
35 829
35 829
35 829
35 829
Free-cash
103 805
91 665
115 067
85 670

Estimated living cost  is ₽35829 per week

₽24716
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3855
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽520
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6738
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Dresden , Germany
₽90522
₽107098
₽122786
₽96832
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.

-
-
-
248 000
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.

-
-
-
4 732
health

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

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

-
-
-
6 340
income

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

-
-
-
86 032
trade
-
-
-
32 264
total
-
-
-
129 368
Employee

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

35 496
-
248 000
-
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
-
86 032
-
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
-
4 732
-
health

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

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

6 340
-
6 340
-
total
7 387
-
97 104
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
212 504
248 000
-
-
trade
33 469
39 060
-
-
income
31 875
37 201
-
-
chamber of commerce
446
497
-
-
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.

1 752
2 046
-
-
total
67 542
78 804
-
-
Dividends
144 962
169 196
-
-
withholding
35 889
41 947
-
-
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.

1 974
2 307
-
-
total
37 863
44 254
-
-
Income
248 000
248 000
248 000
248 000
Total tax
112 792
123 058
97 104
129 368
After tax
135 208
124 942
150 896
118 632
Living cost
28 110
28 110
28 110
28 110
Free-cash
107 098
96 832
122 786
90 522

Estimated living cost  is ₽28110 per week

₽17682
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3277
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽525
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6625
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Hamburg , Germany
₽80740
₽100250
₽114438
₽87211
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.

-
-
-
248 000
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.

-
-
-
4 732
health

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

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

-
-
-
6 340
income

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

-
-
-
86 032
trade
-
-
-
33 698
total
-
-
-
130 802
Employee

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

47 063
-
248 000
-
income

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

4 044
-
86 032
-
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
-
4 732
-
health

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

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

6 340
-
6 340
-
total
10 606
-
97 104
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
200 937
248 000
-
-
trade
33 055
40 795
-
-
income
30 140
37 201
-
-
chamber of commerce
426
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.

1 657
2 046
-
-
total
65 278
80 535
-
-
Dividends
135 658
167 465
-
-
withholding
33 562
41 514
-
-
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.

1 846
2 282
-
-
total
35 408
43 796
-
-
Income
248 000
248 000
248 000
248 000
Total tax
111 292
124 331
97 104
130 802
After tax
136 708
123 669
150 896
117 198
Living cost
36 458
36 458
36 458
36 458
Free-cash
100 250
87 211
114 438
80 740

Estimated living cost  is ₽36458 per week

₽24383
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3845
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽544
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7686
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Munich , Germany
₽73251
₽94927
₽108382
₽79877
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.

-
-
-
248 000
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.

-
-
-
4 732
health

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

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

-
-
-
6 340
income

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

-
-
-
86 032
trade
-
-
-
35 131
total
-
-
-
132 235
Employee

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

55 774
-
248 000
-
income

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

6 559
-
86 032
-
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
-
4 732
-
health

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

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

6 340
-
6 340
-
total
13 260
-
97 104
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
192 226
248 000
-
-
trade
32 967
42 532
-
-
income
28 833
37 201
-
-
chamber of commerce
412
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.

1 585
2 046
-
-
total
63 797
82 269
-
-
Dividends
128 429
165 732
-
-
withholding
31 755
41 080
-
-
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.

1 747
2 260
-
-
total
33 502
43 340
-
-
Income
248 000
248 000
248 000
248 000
Total tax
110 559
125 609
97 104
132 235
After tax
137 441
122 391
150 896
115 765
Living cost
42 514
42 514
42 514
42 514
Free-cash
94 927
79 877
108 382
73 251

Estimated living cost  is ₽42514 per week

₽31051
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3401
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽553
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7511
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Athens , Greece
₽95398
₽132196
₽89719
₽135146
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
-
-
-
248 000
surtax
-
-
-
14 614
unemployment
-
-
-
211
health
-
-
-
8 793
pensions
-
-
-
24 772
income
-
-
-
83 367
other
-
-
-
-
total
-
-
-
131 757
Employee
31 253
-
221 928
-
unemployment
2 175
-
8 621
-
other
-
-
-
-
income
5 239
-
77 818
-
surtax
111
-
13 504
-
pensions
2 085
-
8 262
-
health
798
-
3 158
-
total
10 408
-
111 363
-
Employer
31 253
-
221 928
-
pensions
4 167
-
16 511
-
other
-
-
-
-
health
1 421
-
5 636
-
unemployment
992
-
3 926
-
total
6 580
-
26 073
-
Corporate
210 167
248 000
-
-
income
54 643
64 481
-
-
total
54 643
64 481
-
-
Dividends
155 524
183 519
-
-
withholding
23 328
27 528
-
-
total
23 328
27 528
-
-
Income
248 000
248 000
248 000
248 000
Total tax
94 959
92 009
137 436
131 757
After tax
153 041
155 991
110 564
116 243
Living cost
20 845
20 845
20 845
20 845
Free-cash
132 196
135 146
89 719
95 398

Estimated living cost  is ₽20845 per week

₽12585
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1812
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽484
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5965
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Thessaloniki , Greece
₽95764
₽132626
₽90085
₽135512
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
-
-
-
248 000
surtax
-
-
-
14 614
unemployment
-
-
-
211
health
-
-
-
8 793
pensions
-
-
-
24 772
income
-
-
-
83 367
other
-
-
-
-
total
-
-
-
131 757
Employee
30 690
-
221 928
-
unemployment
2 136
-
8 621
-
other
-
-
-
-
income
5 144
-
77 818
-
surtax
100
-
13 504
-
pensions
2 046
-
8 262
-
health
784
-
3 158
-
total
10 210
-
111 363
-
Employer
30 690
-
221 928
-
pensions
4 091
-
16 511
-
other
-
-
-
-
health
1 397
-
5 636
-
unemployment
972
-
3 926
-
total
6 460
-
26 073
-
Corporate
210 850
248 000
-
-
income
54 821
64 481
-
-
total
54 821
64 481
-
-
Dividends
156 029
183 519
-
-
withholding
23 404
27 528
-
-
total
23 404
27 528
-
-
Income
248 000
248 000
248 000
248 000
Total tax
94 895
92 009
137 436
131 757
After tax
153 105
155 991
110 564
116 243
Living cost
20 479
20 479
20 479
20 479
Free-cash
132 626
135 512
90 085
95 764

Estimated living cost  is ₽20479 per week

₽12522
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1890
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽472
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5595
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Budapest , Hungary
₽153329
₽121079
₽125294
₽120697
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
-
-
-
248 000
unemployment
-
-
-
3 720
health
-
-
-
17 360
pensions
-
-
-
24 800
income
-
-
-
30 318
total
-
-
-
76 198
Employee

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

The minimum wage is 138,000 HUF per month.

26 666
10 613
207 531
-
unemployment
400
159
3 113
-
income
3 260
1 297
25 371
-
pensions
2 667
1 061
20 753
-
health
1 867
743
14 527
-
total
8 194
3 260
63 764
-
Employer

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

The minimum wage is 138,000 HUF per month.

26 666
10 613
207 531
-
pensions
5 200
2 069
40 469
-
total
5 200
2 069
40 469
-
Corporate
216 134
235 318
-
-
income
19 452
21 179
-
-
total
19 452
21 179
-
-
Dividends
196 682
214 139
-
-
withholding
37 370
40 686
-
-
social contributions
38 232
41 636
-
-
total
75 602
82 322
-
-
Income
248 000
248 000
248 000
248 000
Total tax
108 448
108 830
104 233
76 198
After tax
139 552
139 170
143 767
171 802
Living cost
18 473
18 473
18 473
18 473
Free-cash
121 079
120 697
125 294
153 329

Estimated living cost  is ₽18473 per week

₽12606
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1511
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽369
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3986
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Reykjavik , Iceland
₽92888
₽109174
₽94219
₽109918
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
-
-
-
248 000
national
-
-
-
50 031
pensions
-
-
-
29 760
social contributions
-
-
-
2 666
municipal
-
-
-
27 821
total
-
-
-
110 278
Employee
69 501
-
214 394
-
municipal
8 584
-
28 781
-
national
13 302
-
52 134
-
pensions
2 780
-
8 576
-
total
24 666
-
89 491
-
Employer
69 501
-
214 394
-
pensions
5 560
-
17 151
-
social contributions
747
-
2 305
-
total
6 307
-
19 456
-
Corporate
167 605
248 000
-
-
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%.

33 521
49 600
-
-
total
33 521
49 600
-
-
Dividends
134 084
198 400
-
-
withholding
29 498
43 648
-
-
total
29 498
43 648
-
-
Income
248 000
248 000
248 000
248 000
Total tax
93 992
93 248
108 947
110 278
After tax
154 008
154 752
139 053
137 722
Living cost
44 834
44 834
44 834
44 834
Free-cash
109 174
109 918
94 219
92 888

Estimated living cost  is ₽44834 per week

₽30473
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4168
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽671
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9522
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Dublin , Ireland
₽67941
₽122782
₽67941
₽120734
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
-
-
-
248 000
social contributions
-
-
-
43 333
income
-
-
-
83 860
total
-
-
-
127 193
Employee
72 594
-
248 000
-
social contributions
6 031
-
43 333
-
income
13 698
-
83 860
-
total
19 729
-
127 193
-
Employer
72 594
-
248 000
-
total
-
-
-
-
Corporate
175 406
248 000
-
-
income
21 926
31 000
-
-
total
21 926
31 000
-
-
Dividends
153 480
217 000
-
-
withholding
30 697
43 400
-
-
total
30 697
43 400
-
-
Income
248 000
248 000
248 000
248 000
Total tax
72 352
74 400
127 193
127 193
After tax
175 648
173 600
120 807
120 807
Living cost
52 866
52 866
52 866
52 866
Free-cash
122 782
120 734
67 941
67 941

Estimated living cost  is ₽52866 per week

₽40219
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4308
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽505
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7834
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Milan , Italy
₽82818
₽88312
₽74950
₽93157
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
-
-
-
248 000
national
-
-
-
74 639
regional
-
-
-
3 322
social contributions
-
-
-
46 448
municipal
-
-
-
1 613
total
-
-
-
126 022
Employee
82 479
-
248 000
-
municipal
437
-
1 497
-
national
14 292
-
68 426
-
social contributions
27 812
-
60 895
-
regional
778
-
3 072
-
total
43 319
-
133 890
-
Employer
82 479
-
248 000
-
total
-
-
-
-
Corporate
165 521
248 000
-
-
nationa
39 724
59 520
-
-
municipal
6 455
9 672
-
-
total
46 179
69 192
-
-
Dividends
119 342
178 808
-
-
withholding
31 030
46 491
-
-
total
31 030
46 491
-
-
Income
248 000
248 000
248 000
248 000
Total tax
120 528
115 683
133 890
126 022
After tax
127 472
132 317
114 110
121 978
Living cost
39 160
39 160
39 160
39 160
Free-cash
88 312
93 157
74 950
82 818

Estimated living cost  is ₽39160 per week

₽27298
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2568
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽601
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8693
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Naples , Italy
₽96208
₽103294
₽88384
₽105354
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
-
-
-
248 000
national
-
-
-
74 639
regional
-
-
-
4 092
social contributions
-
-
-
46 448
municipal
-
-
-
1 613
total
-
-
-
126 792
Employee
51 480
-
248 000
-
municipal
273
-
1 497
-
national
8 156
-
68 426
-
social contributions
17 360
-
60 895
-
regional
693
-
3 798
-
total
26 482
-
134 616
-
Employer
51 480
-
248 000
-
total
-
-
-
-
Corporate
196 520