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
₽ 28000
per

Your estimated
City
free-cash

Valencia , Spain
-₽10215
-₽6977
-₽5728
-₽2571
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
-
-
-
28 000
unemployment
-
-
-
196
income
-
-
-
3 778
other
-
-
-
28
accident
-
-
-
251
pensions
-
-
-
7 924
total
-
-
-
12 177
Employee
28 978
-
19 657
-
unemployment
449
-
406
-
pensions
1 362
-
1 230
-
income
5 587
-
3 419
-
other
28
-
27
-
total
7 426
-
5 082
-
Employer
28 978
-
19 657
-
pensions
6 838
-
6 176
-
accident
574
-
518
-
unemployment
1 594
-
1 440
-
other
232
-
210
-
total
9 238
-
8 344
-
Corporate
-
28 000
-
-
income

The general rate of corporate tax is 25%. The lower rate of 15% is introduced for newly formed companies which applies during the first two years of operation in which taxable profit is made. We use the lower rate in our model.

-
4 200
-
-
total
-
4 200
-
-
Dividends
-
23 800
-
-
withholding
-
4 820
-
-
total
-
4 820
-
-
Income
28 000
28 000
28 000
28 000
Total tax
16 664
9 020
13 426
12 177
After tax
11 336
18 980
14 574
15 823
Living cost
21 551
21 551
21 551
21 551
Free-cash
-10 215
-2 571
-6 977
-5 728

Estimated living cost  is ₽21551 per week

₽14547
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2072
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽378
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.
₽4555
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
Bratislava , Slovakia
-₽7628
-₽4470
-₽5721
-₽312
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
-
-
-
28 000
pensions

Participation in the individual account program is voluntary (6% of an income). The decision to contribute to an individual account must be made before the age of 35 and cannot be reversed.

-
-
-
6 721
income
-
-
-
3 556
other
-
-
-
1 330
health
-
-
-
1 231
total
-
-
-
12 838
Employee
28 456
-
22 365
-
health
399
-
314
-
unemployment
284
-
223
-
pensions

Participation in the individual account program is voluntary (6% of an income). The decision to contribute to an individual account must be made before the age of 35 and cannot be reversed.

1 991
-
1 566
-
income
4 899
-
3 850
-
total
7 573
-
5 953
-
Employer
28 456
-
22 365
-
health
399
-
314
-
pensions

Participation in the individual account program is voluntary (6% of an income). The decision to contribute to an individual account must be made before the age of 35 and cannot be reversed.

4 838
-
3 801
-
accident
228
-
178
-
unemployment
284
-
223
-
other
1 423
-
1 118
-
total
7 172
-
5 634
-
Corporate
-
28 000
-
-
income
-
5 881
-
-
total
-
5 881
-
-
Dividends
-
22 119
-
-
withholding
-
1 548
-
-
total
-
1 548
-
-
Income
28 000
28 000
28 000
28 000
Total tax
14 745
7 429
11 587
12 838
After tax
13 255
20 571
16 413
15 162
Living cost
20 883
20 883
20 883
20 883
Free-cash
-7 628
-312
-4 470
-5 721

Estimated living cost  is ₽20883 per week

₽14755
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1410
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽336
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.
₽4381
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
₽10029
₽7406
₽6224
₽13670
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
-
-
-
28 000
pensions

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

-
-
-
4 050
unemployment
-
-
-
109
income
-
-
-
4 200
health
-
-
-
3 147
total
-
-
-
11 506
Employee
13 600
-
23 407
-
health
626
-
1 076
-
accident

We are using the highest rate at 1.1%.

150
-
258
-
pensions

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

1 194
-
2 055
-
income
1 360
-
2 341
-
total
3 330
-
5 730
-
Employer
13 600
-
23 407
-
health
939
-
1 615
-
pensions

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

1 499
-
2 580
-
accident

We are using the highest rate at 1.1%.

150
-
258
-
unemployment
81
-
141
-
total
2 669
-
4 594
-
Corporate
11 732
28 000
-
-
income
1 174
2 800
-
-
total
1 174
2 800
-
-
Dividends
10 558
25 200
-
-
withholding
528
1 260
-
-
total
528
1 260
-
-
Income
28 000
28 000
28 000
28 000
Total tax
7 701
4 060
10 324
11 506
After tax
20 299
23 940
17 676
16 494
Living cost
10 270
10 270
10 270
10 270
Free-cash
10 029
13 670
7 406
6 224

Estimated living cost  is ₽10270 per week

₽5996
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽733
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽272
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.
₽3269
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
-₽16015
-₽9000
-₽9651
-₽12702
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
-
-
-
28 000
income
-
-
-
403
other
-
-
-
869
health
-
-
-
244
social contributions
-
-
-
797
pensions
-
-
-
8 525
surtax
-
-
-
-
total
-
-
-
10 838
Employee
33 541
-
21 336
-
pensions
3 792
-
2 412
-
income
1 980
-
504
-
social contributions
956
-
607
-
surtax
-
-
-
-
total
6 728
-
3 523
-
Employer
33 541
-
21 336
-
health
2 348
-
1 493
-
social contributions
101
-
64
-
pensions
5 510
-
3 507
-
unemployment
1 358
-
864
-
other
1 157
-
736
-
total
10 474
-
6 664
-
Corporate
-
28 000
-
-
income
-
7 841
-
-
surtax
-
-
-
-
total
-
7 841
-
-
Dividends
-
20 159
-
-
social contributions
-
3 468
-
-
surtax
-
-
-
-
withholding
-
2 580
-
-
total
-
6 048
-
-
Income
28 000
28 000
28 000
28 000
Total tax
17 202
13 889
10 187
10 838
After tax
10 798
14 111
17 813
17 162
Living cost
26 813
26 813
26 813
26 813
Free-cash
-16 015
-12 702
-9 000
-9 651

Estimated living cost  is ₽26813 per week

₽16907
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2180
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽457
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.
₽7271
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
Rotterdam , Netherlands
-₽49824
-₽49824
-₽16688
-₽45424
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
-
-
-
28 000
pensions
-
-
-
5 040
income
-
-
-
2 519
health
-
-
-
4 298
total
-
-
-
11 857
Employee
66 925
66 925
66 925
-
health
10 272
8 737
10 272
-
pensions
12 047
9 182
12 047
-
income

It is possible to apply for a 30% ruling (tax reduction) for salaries over €37,000 per annum.

10 955
10 955
10 955
-
total
33 274
28 874
33 274
-
Employer
66 925
66 925
66 925
-
health
4 652
4 652
4 652
-
pensions
4 658
4 658
4 658
-
unemployment
2 409
2 409
2 409
-
total
11 719
11 719
11 719
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
income
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
28 000
28 000
28 000
28 000
Total tax
44 993
40 593
44 993
11 857
After tax
-16 993
-12 593
-16 993
16 143
Living cost
32 831
32 831
32 831
32 831
Free-cash
-49 824
-45 424
-49 824
-16 688

Estimated living cost  is ₽32831 per week

₽23266
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.
₽522
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.
₽6083
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
Dresden , Germany
-₽1975
-₽1460
-₽1460
-₽9436
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.

-
-
-
28 000
trade
-
-
-
-
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.

-
-
-
349
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.

-
-
-
5 354
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.

-
-
-
19
total
-
-
-
5 722
Employee

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

29 975
-
28 000
-
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.

5 354
-
5 354
-
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.

837
-
349
-
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.

46
-
19
-
total
6 237
-
5 722
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
-
28 000
-
-
income
-
4 200
-
-
trade
-
4 410
-
-
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.

-
231
-
-
chamber of commerce
-
159
-
-
total
-
9 000
-
-
Dividends
-
19 001
-
-
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.

-
245
-
-
withholding
-
4 453
-
-
total
-
4 698
-
-
Income
28 000
28 000
28 000
28 000
Total tax
6 237
13 698
5 722
5 722
After tax
21 763
14 302
22 278
22 278
Living cost
23 738
23 738
23 738
23 738
Free-cash
-1 975
-9 436
-1 460
-1 460

Estimated living cost  is ₽23738 per week

₽14932
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2768
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽443
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 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.

Larnaca , Cyprus
-₽2237
-₽1891
₽4447
-₽7868
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
-
-
-
29 793
income
-
-
-
-
health
-
-
-
760
social contributions
-
-
-
4 648
total
-
-
-
5 408
Employee
60 263
60 263
60 263
-
health
467
1 025
433
-
income
6 562
5 579
6 623
-
social contributions
2 278
5 002
2 110
-
total
9 307
11 606
9 166
-
Employer
60 263
60 263
60 263
-
health
507
1 115
470
-
social contributions
2 278
5 002
2 110
-
total
2 785
6 117
2 580
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
28 000
28 000
28 000
28 000
Total tax
12 092
17 723
11 746
5 408
After tax
15 908
10 277
16 254
22 592
Living cost
18 145
18 145
18 145
18 145
Free-cash
-2 237
-7 868
-1 891
4 447

Estimated living cost  is ₽18145 per week

₽10875
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1780
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽402
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.
₽5089
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
Lisbon , Portugal
-₽16604
-₽8412
-₽8007
-₽8656
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

Based on articles 30.º, 31.º and 151.º of CIRS, sole-trader can use 75% of income as a tax base when earnings are below €200,000 per annum.

-
-
-
28 000
income
-
-
-
1 696
social contributions

Social contributions in Portugal are calculated from the total income before any reductions apply.

-
-
-
9 729
surtax
-
-
-
-
total
-
-
-
11 425
Employee
36 044
-
22 627
-
income
7 497
-
3 967
-
social contributions
3 965
-
2 490
-
surtax
-
-
-
-
total
11 462
-
6 457
-
Employer
36 044
-
22 627
-
social contributions
8 560
-
5 373
-
total
8 560
-
5 373
-
Corporate
-
28 000
-
-
income
-
5 881
-
-
surtax
-
-
-
-
total
-
5 881
-
-
Dividends
-
22 119
-
-
withholding
-
6 193
-
-
total
-
6 193
-
-
Income
28 000
28 000
28 000
28 000
Total tax
20 022
12 074
11 830
11 425
After tax
7 978
15 926
16 170
16 575
Living cost
24 582
24 582
24 582
24 582
Free-cash
-16 604
-8 656
-8 412
-8 007

Estimated living cost  is ₽24582 per week

₽18393
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1450
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽410
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.
₽4329
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
₽19387
₽16326
₽21646
₽20526
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%.

-
-
-
28 000
microenterprise

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

-
-
-
280
total
-
-
-
280
Employee
7 592
-
28 000
-
income
1 518
-
5 600
-
total
1 518
-
5 600
-
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%.

20 408
28 000
-
-
total
-
-
-
-
Dividends
20 408
28 000
-
-
withholding
1 021
1 400
-
-
total
1 021
1 400
-
-
Income
28 000
28 000
28 000
28 000
Total tax
2 539
1 400
5 600
280
After tax
25 461
26 600
22 400
27 720
Living cost
6 074
6 074
6 074
6 074
Free-cash
19 387
20 526
16 326
21 646

Estimated living cost  is ₽6074 per week

₽3764
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽505
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽167
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.
₽1638
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.

Ljubljana , Slovenia
-₽12052
-₽5933
-₽5043
-₽1742
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

A sole-trader pays social contribution from 75% of the assessed income made in the last year.

The minimum monthly assessed income used to calculate contributions is 60% of the insured's average monthly wage in the last year.

The maximum assessed income used to calculate contributions is 3.5 times the insured's average monthly wage in the last year.

-
-
-
28 000
pensions
-
-
-
5 113
unemployment
-
-
-
42
income
-
-
-
4 113
health
-
-
-
2 754
total
-
-
-
12 022
Employee

The minimum monthly earnings used to calculate contributions are 54% (gradually rising by two percent until reaching 60% by 2021) of the insured's average monthly wage in the last year.

34 656
-
24 227
-
health
2 238
-
1 565
-
unemployment
49
-
34
-
pensions
5 372
-
3 755
-
income
5 976
-
3 784
-
total
13 635
-
9 138
-
Employer

The minimum monthly earnings used to calculate contributions are 54% (gradually rising by two percent until reaching 60% by 2021) of the insured's average monthly wage in the last year.

34 656
-
24 227
-
health
2 308
-
1 614
-
pensions
3 067
-
2 145
-
unemployment
21
-
15
-
total
5 396
-
3 774
-
Corporate
-
28 000
-
-
income
-
5 320
-
-
total
-
5 320
-
-
Dividends
-
22 680
-
-
withholding
-
3 401
-
-
total
-
3 401
-
-
Income
28 000
28 000
28 000
28 000
Total tax
19 031
8 721
12 912
12 022
After tax
8 969
19 279
15 088
15 978
Living cost
21 021
21 021
21 021
21 021
Free-cash
-12 052
-1 742
-5 933
-5 043

Estimated living cost  is ₽21021 per week

₽14426
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1347
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽408
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.
₽4841
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
Sliema , Malta
-₽13893
-₽7086
-₽27712
-₽12979
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 use The Residence Programme or The Global Residence Programme.

-
-
-
28 000
income
-
-
-
22 308
health

This is an average price for a private worldwide health insurance. The price will vary depending on your age and health condition.

-
-
-
4 955
total
-
-
-
27 263
Employee
35 952
-
25 451
-
social contributions
3 602
-
2 549
-
income
3 901
-
1 539
-
total
7 503
-
4 088
-
Employer
35 952
-
25 451
-
social contributions
3 602
-
2 549
-
total
3 602
-
2 549
-
Corporate
-
28 000
-
-
income
-
9 799
-
-
total
-
9 799
-
-
Dividends
-
18 201
-
-
social contributions
2 339
2 731
-
-
total
2 339
2 731
-
-
Income
28 000
28 000
28 000
28 000
Total tax
13 444
12 530
6 637
27 263
After tax
14 556
15 470
21 363
737
Living cost
28 449
28 449
28 449
28 449
Free-cash
-13 893
-12 979
-7 086
-27 712

Estimated living cost  is ₽28449 per week

₽18739
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2243
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽436
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.
₽7030
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
Vilnius , Lithuania
-₽907
₽803
₽1364
₽467
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
-
-
-
28 000
income
-
-
-
4 200
health
-
-
-
1 954
social contributions
-
-
-
3 864
total
-
-
-
10 018
Employee
26 572
-
28 000
-
health
1 855
-
1 954
-
income
4 432
-
4 761
-
social contributions
3 668
-
3 864
-
total
9 955
-
10 579
-
Employer
26 572
-
28 000
-
total
-
-
-
-
Corporate
1 428
28 000
-
-
income

The standard tax rate is 15%. However, small companies and agricultural companies can apply a reduced corporate income tax rate of 0% to the first year of operation when certain conditions are met; and 5% to revenues of less than €300,000 per year. We made calculations based on 5% and skipped 0%.

71
1 399
-
-
total
71
1 399
-
-
Dividends
1 356
26 601
-
-
social contributions
1 367
3 670
-
-
withholding
204
3 990
-
-
health
692
1 856
-
-
total
2 263
9 516
-
-
Income
28 000
28 000
28 000
28 000
Total tax
12 289
10 915
10 579
10 018
After tax
15 711
17 085
17 421
17 982
Living cost
16 618
16 618
16 618
16 618
Free-cash
-907
467
803
1 364

Estimated living cost  is ₽16618 per week

₽11121
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1025
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽382
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.
₽4088
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
-₽15228
-₽7728
-₽8300
-₽2659
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
-
-
-
28 000
income
-
-
-
2 407
health
-
-
-
3 780
social contributions
-
-
-
8 176
solidarity contribution
-
-
-
-
total
-
-
-
14 363
Employee
32 261
-
20 895
-
health
4 355
-
2 821
-
solidarity contribution
-
-
-
-
income
3 871
-
2 507
-
social contributions
2 097
-
1 358
-
total
10 323
-
6 686
-
Employer
32 261
-
20 895
-
health
2 903
-
1 881
-
social contributions
8 065
-
5 224
-
total
10 968
-
7 105
-
Corporate
-
28 000
-
-
income
-
5 320
-
-
total
-
5 320
-
-
Dividends
-
22 680
-
-
withholding
-
3 402
-
-
total
-
3 402
-
-
Income
28 000
28 000
28 000
28 000
Total tax
21 291
8 722
13 791
14 363
After tax
6 709
19 278
14 209
13 637
Living cost
21 937
21 937
21 937
21 937
Free-cash
-15 228
-2 659
-7 728
-8 300

Estimated living cost  is ₽21937 per week

₽16314
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1215
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽380
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.
₽4029
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
Tbilisi , Georgia
₽15361
₽12935
₽18255
₽17135
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%.

-
-
-
28 000
microenterprise

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

-
-
-
280
total
-
-
-
280
Employee
11 832
-
28 000
-
income
2 366
-
5 600
-
total
2 366
-
5 600
-
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%.

16 168
28 000
-
-
total
-
-
-
-
Dividends
16 168
28 000
-
-
withholding
808
1 400
-
-
total
808
1 400
-
-
Income
28 000
28 000
28 000
28 000
Total tax
3 174
1 400
5 600
280
After tax
24 826
26 600
22 400
27 720
Living cost
9 465
9 465
9 465
9 465
Free-cash
15 361
17 135
12 935
18 255

Estimated living cost  is ₽9465 per week

₽6405
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽397
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽317
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.
₽2345
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.

Paris , France
-₽36414
-₽20039
-₽20690
-₽23741
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
-
-
-
28 000
income
-
-
-
403
other
-
-
-
869
health
-
-
-
244
social contributions
-
-
-
797
pensions
-
-
-
8 525
surtax
-
-
-
-
total
-
-
-
10 838
Employee
49 085
-
21 336
-
pensions
5 552
-
2 412
-
income
4 283
-
504
-
social contributions
1 398
-
607
-
surtax
-
-
-
-
total
11 233
-
3 523
-
Employer
49 085
-
21 336
-
health
3 435
-
1 493
-
social contributions
147
-
64
-
pensions
8 065
-
3 507
-
unemployment
1 988
-
864
-
other
1 694
-
736
-
total
15 329
-
6 664
-
Corporate
-
28 000
-
-
income
-
7 841
-
-
surtax
-
-
-
-
total
-
7 841
-
-
Dividends
-
20 159
-
-
social contributions
-
3 468
-
-
surtax
-
-
-
-
withholding
-
2 580
-
-
total
-
6 048
-
-
Income
28 000
28 000
28 000
28 000
Total tax
26 562
13 889
10 187
10 838
After tax
1 438
14 111
17 813
17 162
Living cost
37 852
37 852
37 852
37 852
Free-cash
-36 414
-23 741
-20 039
-20 690

Estimated living cost  is ₽37852 per week

₽25618
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3096
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽519
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.
₽8618
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
Belgrade , Serbia
₽2873
₽2027
₽822
₽6718
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

The minimum monthly earnings used to calculate the contributions are 35% of the national average gross wage for the previous three months.

The maximum monthly earnings used to calculate the contributions are five times the national average gross wage in the previous month.

-
-
-
28 000
pensions
-
-
-
7 280
unemployment
-
-
-
420
income
-
-
-
3 082
health
-
-
-
2 884
total
-
-
-
13 666
Employee

The minimum tax base for social security contributions are defined by the Law on Mandatory Social Insurance Contributions and is fixed at 35% of an average monthly salary published in Serbia. The maximum tax base for social security contributions is capped at five times the average monthly salary published by the official statistics in Serbia at the moment of salary payment.

The minimum monthly earnings used to calculate the contributions are 35% of the national average gross wage for the previous three months.

The maximum monthly earnings used to calculate the contributions are five times the national average gross wage in the previous month.

20 376
-
23 749
-
health
1 049
-
1 223
-
unemployment
153
-
178
-
pensions
2 853
-
3 325
-
income
2 809
-
3 484
-
total
6 864
-
8 210
-
Employer

The minimum tax base for social security contributions are defined by the Law on Mandatory Social Insurance Contributions and is fixed at 35% of an average monthly salary published in Serbia. The maximum tax base for social security contributions is capped at five times the average monthly salary published by the official statistics in Serbia at the moment of salary payment.

The minimum monthly earnings used to calculate the contributions are 35% of the national average gross wage for the previous three months.

The maximum monthly earnings used to calculate the contributions are five times the national average gross wage in the previous month.

20 376
-
23 749
-
health
1 049
-
1 223
-
pensions
2 445
-
2 850
-
unemployment
153
-
178
-
total
3 647
-
4 251
-
Corporate
3 977
28 000
-
-
income
597
4 200
-
-
total
597
4 200
-
-
Dividends
3 381
23 800
-
-
withholding
507
3 570
-
-
total
507
3 570
-
-
Income
28 000
28 000
28 000
28 000
Total tax
11 615
7 770
12 461
13 666
After tax
16 385
20 230
15 539
14 334
Living cost
13 512
13 512
13 512
13 512
Free-cash
2 873
6 718
2 027
822

Estimated living cost  is ₽13512 per week

₽9098
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1045
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽391
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.
₽2978
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
Zurich , Switzerland
-₽40302
-₽31292
-₽29358
-₽40485
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
-
-
-
28 000
pensions
-
-
-
2 576
city
-
-
-
294
other

This will depend on a canton and a chosen fund. The rate is between 0.3% and 3.4% with a maximum base of 148,200 CHF. We use 2% as an average rate.

-
-
-
560
health
-
-
-
174
regional
-
-
-
428
national
-
-
-
37
total
-
-
-
4 069
Employee
62 361
-
24 780
-
health
141
-
56
-
unemployment
-
-
-
-
city
669
-
263
-
pensions
5 239
-
2 397
-
regional
2 042
-
323
-
national
295
-
16
-
total
8 386
-
3 055
-
Employer
62 361
-
24 780
-
health
141
-
56
-
pensions
5 239
-
2 397
-
unemployment
-
-
-
-
other

This will depend on a canton and a chosen fund. The rate is between 0.1% and 3.63% for an employee. We use 2% as an average rate.

1 247
-
495
-
total
6 627
-
2 948
-
Corporate
-
28 000
-
-
regional
-
5 922
-
-
national
-
2 380
-
-
total
-
8 302
-
-
Dividends
-
19 698
-
-
withholding
-
6 894
-
-
total
-
6 894
-
-
Income
28 000
28 000
28 000
28 000
Total tax
15 013
15 196
6 003
4 069
After tax
12 987
12 804
21 997
23 931
Living cost
53 289
53 289
53 289
53 289
Free-cash
-40 302
-40 485
-31 292
-29 358

Estimated living cost  is ₽53289 per week

₽34653
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4782
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽654
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.
₽13199
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

Additional information

It is extremely rare that a Third Country National (non-EU/EFTA/Swiss and without a long-term EU resident permit) is given a residence permit based on self-employment.

Helsinki , Finland
-₽21015
-₽12397
-₽7317
-₽10712
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

-
-
-
28 000
municipal
-
-
-
5 021
health
-
-
-
104
national
-
-
-
103
total
-
-
-
5 228
Employee
41 232
-
23 555
-
health
308
-
36
-
unemployment
619
-
354
-
pensions
2 783
-
1 590
-
national
681
-
-
-
municipal
6 754
-
3 883
-
total
11 145
-
5 863
-
Employer
41 232
-
23 555
-
health
317
-
181
-
pensions
7 154
-
4 087
-
accident
42
-
24
-
unemployment
268
-
153
-
total
7 781
-
4 445
-
Corporate
-
28 000
-
-
income
-
5 599
-
-
total
-
5 599
-
-
Dividends

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

-
16 800
-
-
municipal
-
3 024
-
-
national
-
-
-
-
total
-
3 024
-
-
Income
28 000
28 000
28 000
28 000
Total tax
18 926
8 623
10 308
5 228
After tax
9 074
19 377
17 692
22 772
Living cost
30 089
30 089
30 089
30 089
Free-cash
-21 015
-10 712
-12 397
-7 317

Estimated living cost  is ₽30089 per week

₽19654
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2894
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽479
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.
₽7063
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.

Brussels , Belgium
-₽44377
-₽15568
-₽11390
-₽12687
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
-
-
-
28 000
communal

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

-
-
-
1 581
social contributions
-
-
-
1 648
national
-
-
-
7 586
total
-
-
-
10 815
Employee

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

56 059
-
21 685
-
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.

2 634
-
1 020
-
communal

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

2 924
-
1 130
-
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.

488
-
189
-
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.

4 204
-
1 627
-
national
17 235
-
4 712
-
total
27 485
-
8 678
-
Employer

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

56 059
-
21 685
-
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.

3 447
-
1 334
-
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.

4 967
-
1 921
-
surtax
6 356
-
2 460
-
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.

729
-
283
-
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.

818
-
317
-
total
16 317
-
6 315
-
Corporate
-
28 000
-
-
income
-
5 599
-
-
surtax
-
112
-
-
total
-
5 711
-
-
Dividends
-
22 289
-
-
withholding

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

-
6 401
-
-
total
-
6 401
-
-
Income
28 000
28 000
28 000
28 000
Total tax
43 802
12 112
14 993
10 815
After tax
-15 802
15 888
13 007
17 185
Living cost
28 575
28 575
28 575
28 575
Free-cash
-44 377
-12 687
-15 568
-11 390

Estimated living cost  is ₽28575 per week

₽18406
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2499
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽448
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.
₽7223
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
Stockholm , Sweden
-₽35692
-₽19060
-₽20056
-₽18724
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
-
-
-
28 000
unemployment
-
-
-
28
municipal
-
-
-
5 931
other
-
-
-
3 254
health
-
-
-
1 747
national
-
-
-
-
accident
-
-
-
56
pensions
-
-
-
3 027
total
-
-
-
14 043
Employee
48 465
-
21 306
-
national
-
-
-
-
municipal
14 452
-
6 353
-
total
14 452
-
6 353
-
Employer
48 465
-
21 306
-
health
2 981
-
1 310
-
pensions
5 239
-
2 303
-
accident
97
-
43
-
unemployment
1 279
-
562
-
other
5 632
-
2 476
-
total
15 228
-
6 694
-
Corporate
-
28 000
-
-
income
-
6 160
-
-
total
-
6 160
-
-
Dividends
-
21 840
-
-
withholding
-
6 552
-
-
total
-
6 552
-
-
Income
28 000
28 000
28 000
28 000
Total tax
29 680
12 712
13 047
14 043
After tax
-1 680
15 288
14 953
13 957
Living cost
34 012
34 012
34 012
34 012
Free-cash
-35 692
-18 724
-19 060
-20 056

Estimated living cost  is ₽34012 per week

₽22542
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3338
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽517
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.
₽7616
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
Oslo , Norway
-₽102888
-₽22146
-₽18527
-₽20842
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
-
-
-
28 000
income
-
-
-
5 458
social contributions
-
-
-
3 192
total
-
-
-
8 650
Employee
54 310
-
3 908
-
income
11 980
-
720
-
social contributions
4 453
-
635
-
total
16 433
-
1 355
-
Employer
54 310
-
3 908
-
social contributions
76 578
-
10 914
-
total
76 578
-
10 914
-
Corporate
-
28 000
-
-
income
-
6 160
-
-
total
-
6 160
-
-
Dividends
-
21 840
-
-
income
-
4 805
-
-
total
-
4 805
-
-
Income
28 000
28 000
28 000
28 000
Total tax
93 011
10 965
12 269
8 650
After tax
-65 011
17 035
15 731
19 350
Living cost
37 877
37 877
37 877
37 877
Free-cash
-102 888
-20 842
-22 146
-18 527

Estimated living cost  is ₽37877 per week

₽24576
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3562
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽483
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.
₽9256
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
-₽10855
-₽9165
-₽2827
-₽15142
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
-
-
-
29 793
income
-
-
-
-
health
-
-
-
760
social contributions
-
-
-
4 648
total
-
-
-
5 408
Employee
60 263
60 263
60 263
-
health
599
1 025
433
-
income
6 328
5 579
6 623
-
social contributions
2 928
5 002
2 110
-
total
9 855
11 606
9 166
-
Employer
60 263
60 263
60 263
-
health
653
1 115
470
-
social contributions
2 928
5 002
2 110
-
total
3 581
6 117
2 580
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
28 000
28 000
28 000
28 000
Total tax
13 436
17 723
11 746
5 408
After tax
14 564
10 277
16 254
22 592
Living cost
25 419
25 419
25 419
25 419
Free-cash
-10 855
-15 142
-9 165
-2 827

Estimated living cost  is ₽25419 per week

₽17377
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1985
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽427
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.
₽5631
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
Edinburgh , United Kingdom
-₽15257
-₽9070
-₽6740
-₽7158
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
-
-
-
28 000
income
-
-
-
5 350
pensions
-
-
-
1 254
total
-
-
-
6 604
Employee
38 621
-
25 434
-
health
504
-
234
-
pensions
2 948
-
1 366
-
income
7 033
-
4 768
-
total
10 485
-
6 368
-
Employer
38 621
-
25 434
-
health
734
-
484
-
pensions
3 902
-
2 082
-
total
4 636
-
2 566
-
Corporate
-
28 000
-
-
income

It is proposed for this rate to fall to 17% from the financial year starting on 1 April, 2020. Also, where the taxable profits can be attributed to the exploitation of patents, a lower rate of 10% applies.

-
5 320
-
-
total
-
5 320
-
-
Dividends
-
22 680
-
-
withholding
-
1 702
-
-
total
-
1 702
-
-
Income
28 000
28 000
28 000
28 000
Total tax
15 121
7 022
8 934
6 604
After tax
12 879
20 978
19 066
21 396
Living cost
28 136
28 136
28 136
28 136
Free-cash
-15 257
-7 158
-9 070
-6 740

Estimated living cost  is ₽28136 per week

₽19301
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2587
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽352
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.
₽5894
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

Additional information

The only visa which will gain you entry to the UK as a freelancer is Tier 1 (with an exception of EU nationals or long-term UK residence permit holders, up until Brexit). There are two Tier 1 visa pathways.

You can either apply for an Entrepreneur visa which requires an investment of at least £200000 and creating two full time jobs, or choose an Exceptional Talent visa, which has no financial requirements but is more difficult to obtain.

Rome , Italy
-₽38040
-₽17418
-₽15753
-₽16472
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
-
-
-
28 000
municipal
-
-
-
187
regional
-
-
-
360
social contributions
-
-
-
7 201
national
-
-
-
4 784
total
-
-
-
12 532
Employee
66 040
-
28 000
-
social contributions
22 268
-
9 441
-
regional
997
-
321
-
national
11 160
-
4 268
-
municipal
394
-
167
-
total
34 819
-
14 197
-
Employer
66 040
-
28 000
-
total
-
-
-
-
Corporate
-
28 000
-
-
nationa
-
6 719
-
-
municipal
-
1 349
-
-
total
-
8 068
-
-
Dividends
-
19 932
-
-
withholding
-
5 183
-
-
total
-
5 183
-
-
Income
28 000
28 000
28 000
28 000
Total tax
34 819
13 251
14 197
12 532
After tax
-6 819
14 749
13 803
15 468
Living cost
31 221
31 221
31 221
31 221
Free-cash
-38 040
-16 472
-17 418
-15 753

Estimated living cost  is ₽31221 per week

₽21931
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2148
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽471
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.
₽6670
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
Gdansk , Poland
-₽3695
-₽1951
₽1935
-₽14469
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
-
-
-
28 000
pensions
-
-
-
3 165
income
-
-
-
4 030
other
-
-
-
282
health
-
-
-
1 659
accident
-
-
-
192
total
-
-
-
9 328
Employee
26 328
-
23 259
-
health
3 015
-
2 663
-
pensions
2 965
-
2 619
-
income
3 612
-
3 191
-
total
9 592
-
8 473
-
Employer
26 328
-
23 259
-
pensions
4 281
-
3 782
-
accident
440
-
389
-
unemployment
645
-
570
-
total
5 366
-
4 741
-
Corporate
-
28 000
-
-
income

From 1 January 2017, a lowered corporate income tax rate of 9% was introduced for so-called 'small taxpayers' - entities with turnover not exceeding the equivalent of €1.2 million and for taxpayers starting business activity, during their previous tax year.

-
25 200
-
-
total
-
25 200
-
-
Dividends
-
2 800
-
-
withholding
-
532
-
-
total
-
532
-
-
Income
28 000
28 000
28 000
28 000
Total tax
14 958
25 732
13 214
9 328
After tax
13 042
2 268
14 786
18 672
Living cost
16 737
16 737
16 737
16 737
Free-cash
-3 695
-14 469
-1 951
1 935

Estimated living cost  is ₽16737 per week

₽12267
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽927
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽349
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.
₽3194
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

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

Berlin , Germany
-₽10994
-₽7979
-₽7979
-₽15666
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.

-
-
-
28 000
trade
-
-
-
-
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.

-
-
-
349
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.

-
-
-
5 354
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.

-
-
-
19
total
-
-
-
5 722
Employee

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

38 994
-
28 000
-
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.

5 354
-
5 354
-
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.

3 206
-
349
-
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.

177
-
19
-
total
8 737
-
5 722
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
-
28 000
-
-
income
-
4 200
-
-
trade
-
4 018
-
-
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.

-
231
-
-
chamber of commerce
-
161
-
-
total
-
8 610
-
-
Dividends
-
19 390
-
-
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.

-
250
-
-
withholding
-
4 549
-
-
total
-
4 799
-
-
Income
28 000
28 000
28 000
28 000
Total tax
8 737
13 409
5 722
5 722
After tax
19 263
14 591
22 278
22 278
Living cost
30 257
30 257
30 257
30 257
Free-cash
-10 994
-15 666
-7 979
-7 979

Estimated living cost  is ₽30257 per week

₽20872
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3256
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽439
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.
₽5690
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.

Riga , Latvia
-₽415
-₽239
₽5029
₽6097
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

As of 1 January, 2018 a microenterprise tax rate for microenterprise turnover of up to €40,000 is 15%. This tax is inclusive of all other taxes and contributions.

Microenterprise tax could also be applied to a company but as the only exception is a limitation of liability, we advise to register as a sole-trader.

-
-
-
28 000
income
-
-
-
-
microenterprise
-
-
-
4 200
social contributions

Each person younger than 30 on 1 July, 2001 should make pension contributions to an old-age pension account. We include it in our internal model.

-
-
-
2 467
surtax
-
-
-
-
total
-
-
-
6 667
Employee
22 900
-
22 564
-
income
4 076
-
4 017
-
social contributions

Each person younger than 30 on 1 July, 2001 should make pension contributions to an old-age pension account. We include it in our internal model.

2 519
-
2 482
-
surtax
-
-
-
-
total
6 595
-
6 499
-
Employer
22 900
-
22 564
-
social contributions

Each person younger than 30 on 1 July, 2001 should make pension contributions to an old-age pension account. We include it in our internal model.

5 516
-
5 436
-
surtax
-
-
-
-
total
5 516
-
5 436
-
Corporate
-
28 000
-
-
income

Corporate income tax rate is 20% applicable to the taxable base. However, before applying the statutory rate, the taxable base should be divided by a coefficient of 0.8. As taxable base is increased by the coefficient, the effective corporate income tax rate is 25%.

-
5 599
-
-
total
-
5 599
-
-
Dividends

In Latvia, local dividends are not subject to withholding tax.

-
22 401
-
-
total
-
-
-
-
Income
28 000
28 000
28 000
28 000
Total tax
12 111
5 599
11 935
6 667
After tax
15 889
22 401
16 065
21 333
Living cost
16 304
16 304
16 304
16 304
Free-cash
-415
6 097
-239
5 029

Estimated living cost  is ₽16304 per week

₽10402
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1553
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽370
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.
₽3980
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
Istanbul , Turkey
₽6128
₽4975
₽4180
₽7729
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
-
-
-
28 000
income
-
-
-
4 417
health
-
-
-
4 060
pensions
-
-
-
5 600
total
-
-
-
14 077
Employee
14 840
-
22 857
-
health
742
-
1 143
-
unemployment
148
-
229
-
pensions
1 336
-
2 057
-
income
2 871
-
4 711
-
total
5 097
-
8 140
-
Employer
14 840
-
22 857
-
health
1 410
-
2 171
-
pensions
1 632
-
2 514
-
unemployment
297
-
457
-
total
3 339
-
5 142
-
Corporate
9 821
28 000
-
-
income
2 161
6 160
-
-
total
2 161
6 160
-
-
Dividends
7 661
21 840
-
-
withholding
1 532
4 368
-
-
total
1 532
4 368
-
-
Income
28 000
28 000
28 000
28 000
Total tax
12 129
10 528
13 282
14 077
After tax
15 871
17 472
14 718
13 923
Living cost
9 743
9 743
9 743
9 743
Free-cash
6 128
7 729
4 975
4 180

Estimated living cost  is ₽9743 per week

₽5790
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽790
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽223
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.
₽2940
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
Athens , Greece
-₽3950
-₽2125
-₽1466
₽9
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
-
-
-
28 000
pensions
-
-
-
5 599
unemployment
-
-
-
178
income
-
-
-
4 047
other
-
-
-
-
health
-
-
-
1 987
surtax
-
-
-
52
total
-
-
-
11 863
Employee
26 392
-
23 131
-
health
674
-
589
-
unemployment
1 837
-
1 609
-
pensions
1 761
-
1 542
-
income
4 425
-
3 879
-
other
-
-
-
-
surtax
94
-
34
-
total
8 791
-
7 653
-
Employer
26 392
-
23 131
-
health
1 200
-
1 053
-
pensions
3 519
-
3 083
-
unemployment
837
-
733
-
other
-
-
-
-
total
5 556
-
4 869
-
Corporate
-
28 000
-
-
income
-
7 280
-
-
total
-
7 280
-
-
Dividends
-
20 720
-
-
withholding
-
3 108
-
-
total
-
3 108
-
-
Income
28 000
28 000
28 000
28 000
Total tax
14 347
10 388
12 522
11 863
After tax
13 653
17 612
15 478
16 137
Living cost
17 603
17 603
17 603
17 603
Free-cash
-3 950
9
-2 125
-1 466

Estimated living cost  is ₽17603 per week

₽10628
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1530
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽409
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.
₽5037
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
Graz , Austria
-₽16862
-₽15036
-₽9244
-₽14696
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
-
-
-
28 000
pensions
-
-
-
5 180
chamber of commerce
-
-
-
112
unemployment