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
₽ 89000
per

Your estimated
City
free-cash

Dresden , Germany
₽14567
₽34172
₽27519
₽25696
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.

-
-
-
89 000
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.

-
-
-
16 582
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.

-
-
-
912
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.

-
-
-
6 871
trade
-
-
-
6 653
total
-
-
-
31 018
Employee

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

38 468
-
89 000
-
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.

59
-
912
-
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.

1 075
-
16 582
-
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.

6 871
-
6 871
-
total
8 005
-
24 365
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
50 532
89 000
-
-
income
7 579
13 351
-
-
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.

416
735
-
-
chamber of commerce
225
281
-
-
trade
7 959
14 017
-
-
total
16 179
28 384
-
-
Dividends
34 353
60 617
-
-
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.

450
813
-
-
withholding
8 207
14 773
-
-
total
8 657
15 586
-
-
Income
89 000
89 000
89 000
89 000
Total tax
32 841
43 970
24 365
31 018
After tax
56 159
45 030
64 635
57 982
Living cost
30 463
30 463
30 463
30 463
Free-cash
25 696
14 567
34 172
27 519

Estimated living cost  is ₽30463 per week

₽19162
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3552
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽569
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.
₽7180
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.

Source of data for Dresden model

Close
Reykjavik , Iceland
₽2125
₽1537
₽838
-₽1311
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
-
-
-
89 000
social contributions
-
-
-
957
municipal
-
-
-
9 066
national
-
-
-
14 048
pensions
-
-
-
10 680
total
-
-
-
34 751
Employee
82 797
-
76 940
-
municipal
10 227
-
9 410
-
pensions
3 312
-
3 078
-
national
15 847
-
14 582
-
total
29 386
-
27 070
-
Employer
82 797
-
76 940
-
pensions
6 624
-
6 155
-
social contributions
890
-
827
-
total
7 514
-
6 982
-
Corporate
-
89 000
-
-
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%.

-
17 800
-
-
total
-
17 800
-
-
Dividends
-
71 200
-
-
withholding
-
15 664
-
-
total
-
15 664
-
-
Income
89 000
89 000
89 000
89 000
Total tax
36 900
33 464
34 052
34 751
After tax
52 100
55 536
54 948
54 249
Living cost
53 411
53 411
53 411
53 411
Free-cash
-1 311
2 125
1 537
838

Estimated living cost  is ₽53411 per week

₽36303
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4965
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽799
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.
₽11344
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.

Source of data for Reykjavik model

Close
Riga , Latvia
₽50276
₽29372
₽26719
₽42026
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.

-
-
-
89 000
income
-
-
-
12 743
surtax
-
-
-
-
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.

-
-
-
28 614
microenterprise
-
-
-
-
total
-
-
-
41 357
Employee
29 388
-
71 721
-
surtax
-
-
-
-
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.

3 233
-
7 890
-
income
5 231
-
13 535
-
total
8 464
-
21 425
-
Employer
29 388
-
71 721
-
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.

7 079
-
17 279
-
surtax
-
-
-
-
total
7 079
-
17 279
-
Corporate
52 533
89 000
-
-
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%.

10 507
17 800
-
-
total
10 507
17 800
-
-
Dividends

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

42 026
71 200
-
-
total
-
-
-
-
Income
89 000
89 000
89 000
89 000
Total tax
26 050
17 800
38 704
41 357
After tax
62 950
71 200
50 296
47 643
Living cost
20 924
20 924
20 924
20 924
Free-cash
42 026
50 276
29 372
26 719

Estimated living cost  is ₽20924 per week

₽13349
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1993
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽475
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.
₽5107
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

Source of data for Riga model

Close
Rotterdam , Netherlands
-₽5227
-₽10873
₽8450
-₽10873
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
-
-
-
89 000
income
-
-
-
15 244
health
-
-
-
11 390
pensions
-
-
-
11 784
total
-
-
-
38 418
Employee
85 887
85 887
85 887
-
pensions
15 460
11 784
15 460
-
income

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

14 058
14 058
14 058
-
health
13 183
11 213
13 183
-
total
42 701
37 055
42 701
-
Employer
85 887
85 887
85 887
-
health
5 970
5 970
5 970
-
pensions
5 978
5 978
5 978
-
unemployment
3 092
3 092
3 092
-
total
15 040
15 040
15 040
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
income
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
89 000
89 000
89 000
89 000
Total tax
57 741
52 095
57 741
38 418
After tax
31 259
36 905
31 259
50 582
Living cost
42 132
42 132
42 132
42 132
Free-cash
-10 873
-5 227
-10 873
8 450

Estimated living cost  is ₽42132 per week

₽29858
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3798
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽670
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.
₽7806
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

Source of data for Rotterdam model

Close
Stockholm , Sweden
₽7388
₽6321
₽3159
₽6463
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
-
-
-
89 000
accident
-
-
-
178
other
-
-
-
10 342
unemployment
-
-
-
89
health
-
-
-
5 554
municipal
-
-
-
18 851
national
-
-
-
-
pensions
-
-
-
9 621
total
-
-
-
44 635
Employee
58 715
-
67 722
-
municipal
17 509
-
20 195
-
national
-
-
-
-
total
17 509
-
20 195
-
Employer
58 715
-
67 722
-
health
3 611
-
4 165
-
pensions
6 347
-
7 321
-
accident
117
-
135
-
unemployment
1 550
-
1 788
-
other
6 823
-
7 869
-
total
18 448
-
21 278
-
Corporate
11 837
89 000
-
-
income
2 604
19 580
-
-
total
2 604
19 580
-
-
Dividends
9 233
69 420
-
-
withholding
2 770
20 826
-
-
total
2 770
20 826
-
-
Income
89 000
89 000
89 000
89 000
Total tax
41 331
40 406
41 473
44 635
After tax
47 669
48 594
47 527
44 365
Living cost
41 206
41 206
41 206
41 206
Free-cash
6 463
7 388
6 321
3 159

Estimated living cost  is ₽41206 per week

₽27310
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4043
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽626
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.
₽9227
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

Source of data for Stockholm model

Close
Hamburg , Germany
₽5064
₽25125
₽18176
₽19197
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.

-
-
-
89 000
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.

-
-
-
16 582
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.

-
-
-
912
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.

-
-
-
6 871
trade
-
-
-
6 949
total
-
-
-
31 314
Employee

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

51 004
-
89 000
-
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.

240
-
912
-
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.

4 382
-
16 582
-
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.

6 871
-
6 871
-
total
11 493
-
24 365
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
37 996
89 000
-
-
income
5 699
13 351
-
-
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.

313
735
-
-
chamber of commerce
206
279
-
-
trade
6 251
14 641
-
-
total
12 469
29 006
-
-
Dividends
25 528
59 995
-
-
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.

330
804
-
-
withholding
6 001
14 616
-
-
total
6 331
15 420
-
-
Income
89 000
89 000
89 000
89 000
Total tax
30 293
44 426
24 365
31 314
After tax
58 707
44 574
64 635
57 686
Living cost
39 510
39 510
39 510
39 510
Free-cash
19 197
5 064
25 125
18 176

Estimated living cost  is ₽39510 per week

₽26424
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4166
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽590
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.
₽8329
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.

Source of data for Hamburg model

Close
Limassol , Cyprus
₽32592
₽32005
₽32096
₽28422
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
-
-
-
89 000
income
-
-
-
8 131
social contributions
-
-
-
13 883
health
-
-
-
2 269
total
-
-
-
24 283
Employee
77 337
77 337
80 799
-
social contributions
3 758
6 419
6 707
-
income
8 121
7 159
8 092
-
health
769
1 315
1 374
-
total
12 648
14 893
16 173
-
Employer
77 337
77 337
80 799
-
health
838
1 431
1 494
-
social contributions
3 758
6 419
6 707
-
total
4 596
7 850
8 201
-
Corporate
39 134
3 813
-
-
income
4 892
477
-
-
total
4 892
477
-
-
Dividends
34 243
3 336
-
-
withholding
5 821
567
-
-
total
5 821
567
-
-
Income
89 000
89 000
89 000
89 000
Total tax
27 957
23 787
24 374
24 283
After tax
61 043
65 213
64 626
64 717
Living cost
32 621
32 621
32 621
32 621
Free-cash
28 422
32 592
32 005
32 096

Estimated living cost  is ₽32621 per week

₽22300
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2548
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽548
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.
₽7226
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

Source of data for Limassol model

Close
Budapest , Hungary
₽31729
₽33139
₽43200
₽32112
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
-
-
-
89 000
income
-
-
-
10 880
unemployment
-
-
-
1 335
health
-
-
-
6 230
pensions
-
-
-
8 900
total
-
-
-
27 345
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.

26 641
10 603
74 477
-
unemployment
400
159
1 117
-
pensions
2 664
1 060
7 448
-
income
3 257
1 296
9 105
-
health
1 865
742
5 213
-
total
8 186
3 257
22 883
-
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.

26 641
10 603
74 477
-
pensions
5 195
2 068
14 523
-
total
5 195
2 068
14 523
-
Corporate
57 164
76 330
-
-
income
5 145
6 870
-
-
total
5 145
6 870
-
-
Dividends
52 020
69 460
-
-
social contributions
10 023
13 424
-
-
withholding
9 884
13 197
-
-
total
19 907
26 621
-
-
Income
89 000
89 000
89 000
89 000
Total tax
38 433
38 816
37 406
27 345
After tax
50 567
50 184
51 594
61 655
Living cost
18 455
18 455
18 455
18 455
Free-cash
32 112
31 729
33 139
43 200

Estimated living cost  is ₽18455 per week

₽12594
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1510
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.
₽3982
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

Source of data for Budapest model

Close
Tallinn , Estonia
₽46908
₽27005
₽23411
₽40660
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
-
-
-
89 000
income
-
-
-
11 927
health
-
-
-
11 570
pensions
-
-
-
17 800
total
-
-
-
41 297
Employee
28 531
-
66 517
-
unemployment
456
-
1 065
-
pensions
571
-
1 330
-
income
3 212
-
12 824
-
total
4 239
-
15 219
-
Employer
28 531
-
66 517
-
health
3 708
-
8 648
-
pensions
5 707
-
13 303
-
unemployment
229
-
532
-
total
9 644
-
22 483
-
Corporate
50 824
89 000
-
-
income
10 165
17 800
-
-
total
10 165
17 800
-
-
Dividends
40 659
71 200
-
-
total
-
-
-
-
Income
89 000
89 000
89 000
89 000
Total tax
24 048
17 800
37 702
41 297
After tax
64 952
71 200
51 298
47 703
Living cost
24 292
24 292
24 292
24 292
Free-cash
40 660
46 908
27 005
23 411

Estimated living cost  is ₽24292 per week

₽16662
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1447
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽489
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.
₽5695
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

Source of data for Tallinn model

Close
Gdansk , Poland
-₽15191
₽22769
₽38767
₽3773
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
-
-
-
89 000
accident
-
-
-
257
income
-
-
-
20 742
other
-
-
-
377
health
-
-
-
2 221
pensions
-
-
-
4 236
total
-
-
-
27 833
Employee
35 237
-
74 704
-
pensions
3 968
-
7 768
-
income
4 834
-
13 214
-
health
4 035
-
8 554
-
total
12 837
-
29 536
-
Employer
35 237
-
74 704
-
pensions
5 730
-
11 218
-
accident
588
-
1 247
-
unemployment
863
-
1 830
-
total
7 181
-
14 295
-
Corporate
46 582
89 000
-
-
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.

41 924
80 100
-
-
total
41 924
80 100
-
-
Dividends
4 658
8 900
-
-
withholding
885
1 691
-
-
total
885
1 691
-
-
Income
89 000
89 000
89 000
89 000
Total tax
62 827
81 791
43 831
27 833
After tax
26 173
7 209
45 169
61 167
Living cost
22 400
22 400
22 400
22 400
Free-cash
3 773
-15 191
22 769
38 767

Estimated living cost  is ₽22400 per week

₽16417
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1241
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽468
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.
₽4275
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.

Source of data for Gdansk model

Close
Batumi , Georgia
₽76410
₽63060
₽79970
₽74884
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%.

-
-
-
89 000
microenterprise

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

-
-
-
890
total
-
-
-
890
Employee
10 174
-
89 000
-
income
2 035
-
17 800
-
total
2 035
-
17 800
-
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%.

78 826
89 000
-
-
total
-
-
-
-
Dividends
78 826
89 000
-
-
withholding
3 941
4 450
-
-
total
3 941
4 450
-
-
Income
89 000
89 000
89 000
89 000
Total tax
5 976
4 450
17 800
890
After tax
83 024
84 550
71 200
88 110
Living cost
8 140
8 140
8 140
8 140
Free-cash
74 884
76 410
63 060
79 970

Estimated living cost  is ₽8140 per week

₽5044
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽677
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽224
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.
₽2195
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.

Source of data for Batumi model

Close
Bratislava , Slovakia
₽38588
₽25373
₽21391
₽31794
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
-
-
-
89 000
income
-
-
-
11 305
other
-
-
-
4 228
health
-
-
-
3 916
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.

-
-
-
21 361
total
-
-
-
40 810
Employee
36 518
-
71 088
-
unemployment
365
-
710
-
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.

2 556
-
4 976
-
income
6 287
-
12 238
-
health
512
-
994
-
total
9 720
-
18 918
-
Employer
36 518
-
71 088
-
health
512
-
994
-
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.

6 209
-
12 083
-
accident
292
-
569
-
unemployment
365
-
710
-
other
1 827
-
3 554
-
total
9 205
-
17 910
-
Corporate
43 279
89 000
-
-
income
9 089
18 691
-
-
total
9 089
18 691
-
-
Dividends
34 190
70 309
-
-
withholding
2 393
4 922
-
-
total
2 393
4 922
-
-
Income
89 000
89 000
89 000
89 000
Total tax
30 407
23 613
36 828
40 810
After tax
58 593
65 387
52 172
48 190
Living cost
26 799
26 799
26 799
26 799
Free-cash
31 794
38 588
25 373
21 391

Estimated living cost  is ₽26799 per week

₽18935
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1809
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽431
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.
₽5623
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

Source of data for Bratislava model

Close
London , United Kingdom
-₽177
-₽10764
-₽752
-₽18562
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
-
-
-
89 000
income
-
-
-
16 552
pensions
-
-
-
6 341
total
-
-
-
22 893
Employee
94 595
-
78 553
-
pensions
9 126
-
7 202
-
income
17 052
-
14 025
-
health
1 559
-
1 231
-
total
27 737
-
22 458
-
Employer
94 595
-
78 553
-
health
1 797
-
1 493
-
pensions
11 169
-
8 954
-
total
12 966
-
10 447
-
Corporate
-
89 000
-
-
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.

-
16 911
-
-
total
-
16 911
-
-
Dividends
-
72 089
-
-
withholding
-
5 407
-
-
total
-
5 407
-
-
Income
89 000
89 000
89 000
89 000
Total tax
40 703
22 318
32 905
22 893
After tax
48 297
66 682
56 095
66 107
Living cost
66 859
66 859
66 859
66 859
Free-cash
-18 562
-177
-10 764
-752

Estimated living cost  is ₽66859 per week

₽50099
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽7856
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.
₽8362
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.

Source of data for London model

Close
Varna , Bulgaria
₽62890
₽55590
₽53052
₽58211
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
-
-
-
89 000
income
-
-
-
13 350
unemployment
-
-
-
141
health
-
-
-
4 046
pensions

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

-
-
-
5 206
total
-
-
-
22 743
Employee
17 485
-
82 098
-
accident

We are using the highest rate at 1.1%.

193
-
387
-
pensions

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

1 535
-
3 089
-
income
1 748
-
8 209
-
health
804
-
1 618
-
total
4 280
-
13 303
-
Employer
17 485
-
82 098
-
health
1 207
-
2 427
-
pensions

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

1 927
-
3 877
-
accident

We are using the highest rate at 1.1%.

193
-
387
-
unemployment
105
-
211
-
total
3 432
-
6 902
-
Corporate
68 084
89 000
-
-
income
6 808
8 900
-
-
total
6 808
8 900
-
-
Dividends
61 276
80 100
-
-
withholding
3 064
4 005
-
-
total
3 064
4 005
-
-
Income
89 000
89 000
89 000
89 000
Total tax
17 584
12 905
20 205
22 743
After tax
71 416
76 095
68 795
66 257
Living cost
13 205
13 205
13 205
13 205
Free-cash
58 211
62 890
55 590
53 052

Estimated living cost  is ₽13205 per week

₽7709
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽943
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽350
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.
₽4203
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

Source of data for Varna model

Close
Amsterdam , Netherlands
-₽18865
-₽24511
-₽5188
-₽20571
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
-
-
-
89 000
income
-
-
-
15 244
health
-
-
-
11 390
pensions
-
-
-
11 784
total
-
-
-
38 418
Employee
93 245
85 887
85 887
-
pensions
11 784
11 784
15 460
-
income

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

14 058
14 058
14 058
-
health
11 633
11 213
13 183
-
total
37 475
37 055
42 701
-
Employer
93 245
85 887
85 887
-
health
6 480
5 970
5 970
-
pensions
6 489
5 978
5 978
-
unemployment
3 357
3 092
3 092
-
total
16 326
15 040
15 040
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
income
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
89 000
89 000
89 000
89 000
Total tax
53 801
52 095
57 741
38 418
After tax
35 199
36 905
31 259
50 582
Living cost
55 770
55 770
55 770
55 770
Free-cash
-20 571
-18 865
-24 511
-5 188

Estimated living cost  is ₽55770 per week

₽41140
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4981
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽639
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.
₽9010
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

Source of data for Amsterdam model

Close
Brno , Czech Republic
₽36284
₽20172
₽18354
₽27367
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
-
-
-
89 000
income
-
-
-
7 650
social contributions
-
-
-
25 988
solidarity contribution
-
-
-
-
health
-
-
-
12 015
total
-
-
-
45 653
Employee
36 754
-
66 418
-
solidarity contribution
-
-
-
-
social contributions
2 389
-
4 317
-
income
4 411
-
7 970
-
health
4 962
-
8 966
-
total
11 762
-
21 253
-
Employer
36 754
-
66 418
-
health
3 308
-
5 978
-
social contributions
9 189
-
16 604
-
total
12 497
-
22 582
-
Corporate
39 749
89 000
-
-
income
7 552
16 910
-
-
total
7 552
16 910
-
-
Dividends
32 197
72 090
-
-
withholding
4 829
10 813
-
-
total
4 829
10 813
-
-
Income
89 000
89 000
89 000
89 000
Total tax
36 640
27 723
43 835
45 653
After tax
52 360
61 277
45 165
43 347
Living cost
24 993
24 993
24 993
24 993
Free-cash
27 367
36 284
20 172
18 354

Estimated living cost  is ₽24993 per week

₽17360
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1778
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽492
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.
₽5363
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

Source of data for Brno model

Close
Milan , Italy
₽5045
-₽154
₽4081
-₽384
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
-
-
-
89 000
social contributions
-
-
-
22 892
regional
-
-
-
962
municipal
-
-
-
529
national
-
-
-
18 097
total
-
-
-
42 480
Employee
89 385
-
89 000
-
municipal
473
-
471
-
national
15 488
-
15 393
-
regional
843
-
840
-
social contributions
30 141
-
30 011
-
total
46 945
-
46 715
-
Employer
89 385
-
89 000
-
total
-
-
-
-
Corporate
-
89 000
-
-
municipal
-
3 472
-
-
nationa
-
21 359
-
-
total
-
24 831
-
-
Dividends
-
64 169
-
-
withholding
-
16 685
-
-
total
-
16 685
-
-
Income
89 000
89 000
89 000
89 000
Total tax
46 945
41 516
46 715
42 480
After tax
42 055
47 484
42 285
46 520
Living cost
42 439
42 439
42 439
42 439
Free-cash
-384
5 045
-154
4 081

Estimated living cost  is ₽42439 per week

₽29583
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2783
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽651
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.
₽9421
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

Source of data for Milan model

Close
Thessaloniki , Greece
₽33788
₽23075
₽24784
₽30655
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
-
-
-
89 000
income
-
-
-
15 904
other
-
-
-
-
surtax
-
-
-
1 771
unemployment
-
-
-
229
health
-
-
-
6 319
pensions
-
-
-
17 800
total
-
-
-
42 023
Employee
33 259
-
73 525
-
other
-
-
-
-
unemployment
2 315
-
5 117
-
pensions
2 218
-
4 903
-
surtax
109
-
1 575
-
income
5 575
-
14 788
-
health
849
-
1 874
-
total
11 066
-
28 257
-
Employer
33 259
-
73 525
-
health
1 514
-
3 344
-
pensions
4 434
-
9 801
-
unemployment
1 054
-
2 330
-
other
-
-
-
-
total
7 002
-
15 475
-
Corporate
48 740
89 000
-
-
income
12 673
23 140
-
-
total
12 673
23 140
-
-
Dividends
36 067
65 860
-
-
withholding
5 411
9 879
-
-
total
5 411
9 879
-
-
Income
89 000
89 000
89 000
89 000
Total tax
36 152
33 019
43 732
42 023
After tax
52 848
55 981
45 268
46 977
Living cost
22 193
22 193
22 193
22 193
Free-cash
30 655
33 788
23 075
24 784

Estimated living cost  is ₽22193 per week

₽13570
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2048
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽512
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.
₽6064
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 of data for Thessaloniki model

Close
Cambridge , United Kingdom
₽21006
₽10419
₽20431
₽13141
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
-
-
-
89 000
income
-
-
-
16 552
pensions
-
-
-
6 341
total
-
-
-
22 893
Employee
63 395
-
78 553
-
pensions
5 381
-
7 202
-
income
11 418
-
14 025
-
health
920
-
1 231
-
total
17 719
-
22 458
-
Employer
63 395
-
78 553
-
health
1 204
-
1 493
-
pensions
6 863
-
8 954
-
total
8 067
-
10 447
-
Corporate
17 538
89 000
-
-
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.

3 331
16 911
-
-
total
3 331
16 911
-
-
Dividends
14 207
72 089
-
-
withholding
1 066
5 407
-
-
total
1 066
5 407
-
-
Income
89 000
89 000
89 000
89 000
Total tax
30 183
22 318
32 905
22 893
After tax
58 817
66 682
56 095
66 107
Living cost
45 676
45 676
45 676
45 676
Free-cash
13 141
21 006
10 419
20 431

Estimated living cost  is ₽45676 per week

₽34220
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3424
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽478
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.
₽7554
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.

Source of data for Cambridge model

Close
Zurich , Switzerland
-₽39046
-₽9581
-₽5030
-₽13213
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
-
-
-
89 000
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.

-
-
-
1 780
regional
-
-
-
2 728
health
-
-
-
260
city
-
-
-
938
national
-
-
-
393
pensions
-
-
-
8 186
total
-
-
-
14 285
Employee
93 322
-
79 658
-
unemployment
-
-
-
-
pensions
7 840
-
6 689
-
national
442
-
333
-
regional
3 056
-
2 316
-
city
1 002
-
856
-
health
211
-
180
-
total
12 551
-
10 374
-
Employer
93 322
-
79 658
-
health
211
-
180
-
pensions
7 840
-
6 689
-
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.

1 866
-
1 593
-
total
9 917
-
8 462
-
Corporate
-
89 000
-
-
regional
-
18 822
-
-
national
-
7 566
-
-
total
-
26 388
-
-
Dividends
-
62 612
-
-
withholding
-
21 913
-
-
total
-
21 913
-
-
Income
89 000
89 000
89 000
89 000
Total tax
22 468
48 301
18 836
14 285
After tax
66 532
40 699
70 164
74 715
Living cost
79 745
79 745
79 745
79 745
Free-cash
-13 213
-39 046
-9 581
-5 030

Estimated living cost  is ₽79745 per week

₽51857
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽7156
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽979
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.
₽19752
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.

Source of data for Zurich model

Close
Munich , Germany
-₽1959
₽18561
₽11318
₽14353
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.

-
-
-
89 000
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.

-
-
-
16 582
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.

-
-
-
912
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.

-
-
-
6 871
trade
-
-
-
7 243
total
-
-
-
31 608
Employee

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

60 444
-
89 000
-
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.

391
-
912
-
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.

7 108
-
16 582
-
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.

6 871
-
6 871
-
total
14 370
-
24 365
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
28 556
89 000
-
-
income
4 283
13 351
-
-
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.

235
735
-
-
chamber of commerce
193
279
-
-
trade
4 897
15 263
-
-
total
9 608
29 628
-
-
Dividends
18 949
59 373
-
-
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.

240
796
-
-
withholding
4 355
14 461
-
-
total
4 595
15 257
-
-
Income
89 000
89 000
89 000
89 000
Total tax
28 573
44 885
24 365
31 608
After tax
60 427
44 115
64 635
57 392
Living cost
46 074
46 074
46 074
46 074
Free-cash
14 353
-1 959
18 561
11 318

Estimated living cost  is ₽46074 per week

₽33650
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3685
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽599
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.
₽8140
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.

Source of data for Munich model

Close
Nice , France
₽10446
₽17061
₽17169
₽16388
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
-
-
-
89 000
income
-
-
-
6 838
other
-
-
-
2 762
surtax
-
-
-
-
social contributions
-
-
-
2 537
health
-
-
-
1 012
pensions
-
-
-
24 272
total
-
-
-
37 421
Employee
43 044
-
67 820
-
pensions
4 867
-
7 671
-
surtax
-
-
-
-
social contributions
1 227
-
1 933
-
income
2 540
-
6 746
-
total
8 634
-
16 350
-
Employer
43 044
-
67 820
-
health
3 014
-
4 747
-
pensions
7 071
-
11 142
-
unemployment
1 743
-
2 746
-
social contributions
130
-
204
-
other
1 485
-
2 340
-
total
13 443
-
21 179
-
Corporate
32 513
89 000
-
-
income
9 104
24 921
-
-
surtax
-
-
-
-
total
9 104
24 921
-
-
Dividends
23 409
64 079
-
-
surtax
-
-
-
-
social contributions
4 025
11 022
-
-
withholding
2 996
8 201
-
-
total
7 021
19 223
-
-
Income
89 000
89 000
89 000
89 000
Total tax
38 202
44 144
37 529
37 421
After tax
50 798
44 856
51 471
51 579
Living cost
34 410
34 410
34 410
34 410
Free-cash
16 388
10 446
17 061
17 169

Estimated living cost  is ₽34410 per week

₽21697
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2798
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽586
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.
₽9331
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

Source of data for Nice model

Close
Marseille , France
₽13855
₽20470
₽20578
₽19440
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
-
-
-
89 000
income
-
-
-
6 838
other
-
-
-
2 762
surtax
-
-
-
-
social contributions
-
-
-
2 537
health
-
-
-
1 012
pensions
-
-
-
24 272
total
-
-
-
37 421
Employee
38 423
-
67 820
-
pensions
4 346
-
7 671
-
surtax
-
-
-
-
social contributions
1 096
-
1 933
-
income
1 981
-
6 746
-
total
7 423
-
16 350
-
Employer
38 423
-
67 820
-
health
2 689
-
4 747
-
pensions
6 314
-
11 142
-
unemployment
1 556
-
2 746
-
social contributions
115
-
204
-
other
1 326
-
2 340
-
total
12 000
-
21 179
-
Corporate
38 577
89 000
-
-
income
10 801
24 921
-
-
surtax
-
-
-
-
total
10 801
24 921
-
-
Dividends
27 777
64 079
-
-
surtax
-
-
-
-
social contributions
4 779
11 022
-
-
withholding
3 556
8 201
-
-
total
8 335
19 223
-
-
Income
89 000
89 000
89 000
89 000
Total tax
38 559
44 144
37 529
37 421
After tax
50 441
44 856
51 471
51 579
Living cost
31 001
31 001
31 001
31 001
Free-cash
19 440
13 855
20 470
20 578

Estimated living cost  is ₽31001 per week

₽17979
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3149
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽588
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.
₽9285
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

Source of data for Marseille model

Close
Vilnius , Lithuania
₽32971
₽36584
₽35828
₽33493
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
-
-
-
89 000
income
-
-
-
13 351
social contributions
-
-
-
12 282
health
-
-
-
6 212
total
-
-
-
31 845
Employee
34 101
-
89 000
-
social contributions
4 707
-
12 282
-
income
5 688
-
12 595
-
health
2 380
-
6 212
-
total
12 775
-
31 089
-
Employer
34 101
-
89 000
-
total
-
-
-
-
Corporate
54 899
89 000
-
-
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%.

2 745
4 451
-
-
total
2 745
4 451
-
-
Dividends
52 155
84 549
-
-
social contributions
7 197
11 667
-
-
withholding
7 823
12 683
-
-
health
3 640
5 901
-
-
total
18 660
30 251
-
-
Income
89 000
89 000
89 000
89 000
Total tax
34 180
34 702
31 089
31 845
After tax
54 820
54 298
57 911
57 155
Living cost
21 327
21 327
21 327
21 327
Free-cash
33 493
32 971
36 584
35 828

Estimated living cost  is ₽21327 per week

₽14272
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1315
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽491
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.
₽5247
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

Source of data for Vilnius model

Close
Vienna , Austria
₽14649
-₽6336
₽10574
₽13089
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
-
-
-
89 000
income
-
-
-
12 990
surtax
-
-
-
198
unemployment
-
-
-
6 169
chamber of commerce
-
-
-
357
health
-
-
-
6 808
pensions
-
-
-
16 465
total
-
-
-
42 987
Employee
50 263
40 080
68 954
-
other
502
401
689
-
unemployment
1 508
1 202
2 069
-
pensions
5 147
4 103
7 062
-
income
5 722
2 956
11 079
-
health
1 945
1 552
2 668
-
total
14 824
10 214
23 567
-
Employer
50 263
40 080
68 954
-
chamber of commerce
200
160
277
-
health
1 899
1 515
2 607
-
pensions
6 308
5 031
8 654
-
accident
653
521
897
-
unemployment
1 508
1 202
2 069
-
surtax
198
198
198
-
payroll
1 508
1 202
2 069
-
other
2 388
1 903
3 275
-
total
14 662
11 732
20 046
-
Corporate
24 075
37 185
65 137
-
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.

6 020
9 297
16 284
-
total
6 020
9 297
16 284
-
Dividends
18 056
27 889
-
-
withholding
4 966
7 669
-
-
total
4 966
7 669
-
-
Income
89 000
89 000
89 000
89 000
Total tax
40 472
38 912
59 897
42 987
After tax
48 528
50 088
29 103
46 013
Living cost
35 439
35 439
35 439
35 439
Free-cash
13 089
14 649
-6 336
10 574

Estimated living cost  is ₽35439 per week

₽23636
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3023
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽582
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.
₽8197
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.

Source of data for Vienna model

Close
Brussels , Belgium
₽13286
-₽1283
₽6469
-₽3884
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
-
-
-
89 000
communal

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

-
-
-
4 544
social contributions
-
-
-
13 259
national
-
-
-
28 057
total
-
-
-
45 860
Employee

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

71 942
-
68 935
-
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.

626
-
599
-
communal

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

3 752
-
3 596
-
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.

5 396
-
5 170
-
national
22 118
-
20 942
-
health

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

3 380
-
3 239
-
total
35 272
-
33 546
-
Employer

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

71 942
-
68 935
-
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.

4 424
-
4 239
-
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.

6 375
-
6 108
-
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.

935
-
895
-
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.

1 050
-
1 006
-
surtax
8 157
-
7 818
-
total
20 941
-
20 066
-
Corporate
-
89 000
-
-
income
-
17 800
-
-
surtax
-
357
-
-
total
-
18 157
-
-
Dividends
-
70 844
-
-
withholding

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

-
20 886
-
-
total
-
20 886
-
-
Income
89 000
89 000
89 000
89 000
Total tax
56 213
39 043
53 612
45 860
After tax
32 787
49 957
35 388
43 140
Living cost
36 671
36 671
36 671
36 671
Free-cash
-3 884
13 286
-1 283
6 469

Estimated living cost  is ₽36671 per week

₽23621
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3206
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽574
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.
₽9270
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

Source of data for Brussels model

Close
Barcelona , Spain
₽23669
₽11419
₽10788
₽15657
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
-
-
-
89 000
accident
-
-
-
802
income
-
-
-
15 188
other
-
-
-
90
unemployment
-
-
-
622
pensions
-
-
-
25 188
total
-
-
-
41 890
Employee
50 064
-
67 484
-
other
50
-
67
-
unemployment
777
-
1 046
-
pensions
2 353
-
3 172
-
income
10 563
-
15 459
-
total
13 743
-
19 744
-
Employer
50 064
-
67 484
-
pensions
11 814
-
15 927
-
accident
991
-
1 336
-
unemployment
2 754
-
3 712
-
other
399
-
540
-
total
15 958
-
21 515
-
Corporate
22 979
89 000
-
-
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.

3 447
13 351
-
-
total
3 447
13 351
-
-
Dividends
19 532
75 649
-
-
withholding
3 873
15 658
-
-
total
3 873
15 658
-
-
Income
89 000
89 000
89 000
89 000
Total tax
37 021
29 009
41 259
41 890
After tax
51 979
59 991
47 741
47 110
Living cost
36 322
36 322
36 322
36 322
Free-cash
15 657
23 669
11 419
10 788

Estimated living cost  is ₽36322 per week

₽26747
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2577
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽523
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.
₽6474
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

Source of data for Barcelona model

Close
Luxembourg , Luxembourg
₽140
₽1888
-₽2418
-₽6168
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
-
-
-
89 000
communal
-
-
-
5 625
accident
-
-
-
750
income
-
-
-
6 382
surtax
-
-
-
4 413
health
-
-
-
6 253
pensions
-
-
-
13 339
total
-
-
-
36 762
Employee
76 164
-
79 501
-
pensions
6 092
-
6 359
-
surtax
4 668
-
4 873
-
income
7 357
-
8 188
-
health
3 390
-
3 537
-
total
21 507
-
22 957
-
Employer
76 164
-
79 501
-
health
2 323
-
2 424
-
pensions
6 092
-
6 359
-
accident
685
-
716
-
total
9 100
-
9 499
-
Corporate
3 735
89 000
-
-
communal
-
6 008
-
-
income
561
13 351
-
-
surtax
40
935
-
-
total
601
20 294
-
-
Dividends
3 134
68 706
-
-
income
8 834
3 604
-
-
withholding
470
10 306
-
-
total
9 304
13 910
-
-
Income
89 000
89 000
89 000
89 000
Total tax
40 512
34 204
32 456
36 762
After tax
48 488
54 796
56 544
52 238
Living cost
54 656
54 656
54 656
54 656
Free-cash
-6 168
140
1 888
-2 418

Estimated living cost  is ₽54656 per week

₽41000
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3311
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽578
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.
₽9764
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

Source of data for Luxembourg model

Close
Athens , Greece
₽33391
₽22678
₽24387
₽30190
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
-
-
-
89 000
income
-
-
-
15 904
other
-
-
-
-
surtax
-
-
-
1 771
unemployment
-
-
-
229
health
-
-
-
6 319
pensions
-
-
-
17 800
total
-
-
-
42 023
Employee
33 870
-
73 525
-
other
-
-
-
-
unemployment
2 357
-
5 117
-
pensions
2 260
-
4 903
-
surtax
120
-
1 575
-
income
5 678
-
14 788
-
health
865
-
1 874
-
total
11 280
-
28 257
-
Employer
33 870
-
73 525
-
health
1 540
-
3 344
-
pensions
4 516
-
9 801
-
unemployment
1 075
-
2 330
-
other
-
-
-
-
total
7 131
-
15 475
-
Corporate
47 999
89 000
-
-
income
12 480
23 140
-
-
total
12 480
23 140
-
-
Dividends
35 519
65 860
-
-
withholding
5 329
9 879
-
-
total
5 329
9 879
-
-
Income
89 000
89 000
89 000
89 000
Total tax
36 220
33 019
43 732
42 023
After tax
52 780
55 981
45 268
46 977
Living cost
22 590
22 590
22 590
22 590
Free-cash
30 190
33 391
22 678
24 387

Estimated living cost  is ₽22590 per week

₽13639
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1964
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.
₽6464
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 of data for Athens model

Close
Naples , Italy
₽19687
₽14835
₽19046
₽17455
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
-
-
-
89 000
social contributions
-
-
-
22 892
regional
-
-
-
1 343
municipal
-
-
-
529
national
-
-
-
18 097
total
-
-
-
42 861
Employee
55 790
-
89 000
-
municipal
296
-
471
-
national
8 839
-
15 393
-
regional
751
-
1 197
-
social contributions
18 813
-
30 011
-
total
28 699
-
47 072
-
Employer
55 790
-
89 000
-
total
-
-
-
-
Corporate
33 210
89 000
-
-
municipal
1 651
4 424
-
-
nationa
7 970
21 359
-
-
total
9 621
25 783
-
-
Dividends
23 589
63 217
-
-
withholding
6 132
16 437
-
-
total
6 132
16 437
-
-
Income
89 000
89 000
89 000
89 000
Total tax
44 452
42 220
47 072
42 861
After tax
44 548
46 780
41 928
46 139
Living cost
27 093
27 093
27 093
27 093
Free-cash
17 455
19 687
14 835
19 046

Estimated living cost  is ₽27093 per week

₽16849
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2745
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽464
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.
₽7035
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

Source of data for Naples model

Close
Prague , Czech Republic
₽30479
₽14367
₽12549
₽19491
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
-
-
-
89 000
income
-
-
-
7 650
social contributions
-
-
-
25 988
solidarity contribution
-
-
-
-
health
-
-
-
12 015
total
-
-
-
45 653
Employee
45 291
-
66 418
-
solidarity contribution
-
-
-
-
social contributions
2 944
-
4 317
-
income
5 435
-
7 970
-
health
6 114
-
8 966
-
total
14 493
-
21 253
-
Employer
45 291
-
66 418
-
health
4 076
-
5 978
-
social contributions
11 323
-
16 604
-
total
15 399
-
22 582
-
Corporate
28 310
89 000
-
-
income
5 379
16 910
-
-
total
5 379
16 910
-
-
Dividends
22 931
72 090
-
-
withholding
3 440
10 813
-
-
total
3 440
10 813
-
-
Income
89 000
89 000
89 000
89 000
Total tax
38 711
27 723
43 835
45 653
After tax
50 289
61 277
45 165
43 347
Living cost
30 798
30 798
30 798
30 798
Free-cash
19 491
30 479
14 367
12 549

Estimated living cost  is ₽30798 per week

₽22903
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1706
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽533
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.
₽5656
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

Source of data for Prague model

Close
Graz , Austria
₽18108
-₽2942
₽14124
₽17609
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
-
-
-
89 000
income
-
-
-
12 990
surtax
-
-
-
-
unemployment
-
-
-
6 169
chamber of commerce
-
-
-
357
health
-
-
-
6 808
pensions
-
-
-
16 465
total
-
-
-
42 789
Employee
43 964
40 080
69 111
-
other
439
401
691
-
unemployment
1 319
1 202
2 073
-
pensions
4 502
4 103
7 077
-
income
3 916
2 956
11 125
-
health
1 701
1 552
2 674
-
total
11 877
10 214
23 640
-
Employer
43 964
40 080
69 111
-
chamber of commerce
176
160
277
-
health
1 662
1 515
2 613
-
pensions
5 518
5 031
8 673
-
accident
571
521
899
-
unemployment
1 319
1 202
2 073
-
surtax
-
-
-
-
payroll
1 319
1 202
2 073
-
other
2 088
1 903
3 283
-
total
12 653
11 534
19 891
-
Corporate
32 384
37 384
65 293
-
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.

8 096
9 346
16 324
-
total
8 096
9 346
16 324
-
Dividends
24 288
28 038
-
-
withholding
6 678
7 711
-
-
total
6 678
7 711
-
-
Income
89 000
89 000
89 000
89 000
Total tax
39 304
38 805
59 855
42 789
After tax
49 696
50 195
29 145
46 211
Living cost
32 087
32 087
32 087
32 087
Free-cash
17 609
18 108
-2 942
14 124

Estimated living cost  is ₽32087 per week

₽19248
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.
₽573
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.
₽8989
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.

Source of data for Graz model

Close
Tbilisi , Georgia
₽71866
₽58516
₽75426
₽69488
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%.

-
-
-
89 000
microenterprise

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

-
-
-
890
total
-
-
-
890
Employee
15 855
-
89 000
-
income
3 171
-
17 800
-
total
3 171
-
17 800
-
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%.

73 145
89 000
-
-
total
-
-
-
-
Dividends
73 145
89 000
-
-
withholding
3 657
4 450
-
-
total
3 657
4 450
-
-
Income
89 000
89 000
89 000
89 000
Total tax
6 828
4 450
17 800
890
After tax
82 172
84 550
71 200
88 110
Living cost
12 684
12 684
12 684
12 684
Free-cash
69 488
71 866
58 516
75 426

Estimated living cost  is ₽12684 per week

₽8583
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽532
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽425
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.
₽3142
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.

Source of data for Tbilisi model

Close
Ljubljana , Slovenia
₽34300
₽17029
₽19576
₽25887
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.

-
-
-
89 000
income
-
-
-
17 301
unemployment
-
-
-
134
health
-
-
-
8 759
pensions
-
-
-
16 254
total
-
-
-
42 448
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.

44 474
-
77 010
-
unemployment
63
-
107
-
pensions
6 894
-
11 936
-
income
7 670
-
15 988
-
health
2 872
-
4 974
-
total
17 499
-
33 005
-
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.

44 474
-
77 010
-
health
2 962
-
5 128
-
pensions
3 936
-
6 816
-
unemployment
27
-
46
-
total
6 925
-
11 990
-
Corporate
37 601
89 000
-
-
income
7 144
16 910
-
-
total
7 144
16 910
-
-
Dividends
30 457
72 090
-
-
withholding
4 569
10 814
-
-
total
4 569
10 814
-
-
Income
89 000
89 000
89 000
89 000
Total tax
36 137
27 724
44 995
42 448
After tax
52 863
61 276
44 005
46 552
Living cost
26 976
26 976
26 976
26 976
Free-cash
25 887
34 300
17 029
19 576

Estimated living cost  is ₽26976 per week

₽18513
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1729
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽523
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.
₽6212
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

Source of data for Ljubljana model

Close
Oslo , Norway
₽10145
₽31581
₽17503
-₽63057
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
-
-
-
89 000
income
-
-
-
17 348
social contributions
-
-
-
10 146
total
-
-
-
27 494
Employee
63 094
-
-
-
social contributions
5 174
-
737
-
income
13 917
-
-
-
total
19 091
-
737
-
Employer
63 094
-
-
-
social contributions
88 963
-
12 679
-
total
88 963
-
12 679
-
Corporate
-
89 000
-
-
income
-
19 580
-
-
total
-
19 580
-
-
Dividends
-
69 420
-
-
income
-
15 272
-
-
total
-
15 272
-
-
Income
89 000
89 000
89 000
89 000
Total tax
108 054
34 852
13 416
27 494
After tax
-19 054
54 148
75 584
61 506
Living cost
44 003
44 003
44 003
44 003
Free-cash
-63 057
10 145
31 581
17 503

Estimated living cost  is ₽44003 per week

₽28551
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4138
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽561
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.
₽10753
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

Source of data for Oslo model

Close
Lisbon , Portugal
₽19075
₽14522
₽18590
₽18062
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.

-
-
-
89 000
income
-
-
-
7 936
surtax
-
-
-
-
social contributions

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

-
-
-
30 927
total
-
-
-
38 863
Employee
46 257
-
71 918
-
surtax
-
-
-
-
social contributions
5 088
-
7 911
-
income
9 622
-
17 940
-
total
14 710
-
25 851
-
Employer
46 257
-
71 918
-
social contributions
10 986
-
17 080
-
total
10 986
-
17 080
-
Corporate
31 758
89 000
-
-
income
6 669
18 691
-
-
surtax
-
-
-
-
total
6 669
18 691
-
-
Dividends
25 089
70 309
-
-
withholding
7 026
19 687
-
-
total
7 026
19 687
-
-
Income
89 000
89 000
89 000
89 000
Total tax
39 391
38 378
42 931
38 863
After tax
49 609
50 622
46 069
50 137
Living cost
31 547
31 547
31 547
31 547
Free-cash
18 062
19 075
14 522
18 590

Estimated living cost  is ₽31547 per week

₽23604
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1861
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽527
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.
₽5556
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

Source of data for Lisbon model

Close
Paris , France
-₽3720
₽2895
₽3003
₽3194
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
-
-
-
89 000
income
-
-
-
6 838
other
-
-
-
2 762
surtax
-
-
-
-
social contributions
-
-
-
2 537
health
-
-
-
1 012
pensions
-
-
-
24 272
total
-
-
-
37 421
Employee
62 992
-
67 820
-
pensions
7 125
-
7 671
-
surtax
-
-
-
-
social contributions
1 794
-
1 933
-
income
5 496
-
6 746
-
total
14 415
-
16 350
-
Employer
62 992
-
67 820
-
health
4 409
-
4 747
-
pensions
10 350
-
11 142
-
unemployment
2 552
-
2 746
-
social contributions
189
-
204
-
other
2 174
-
2 340
-
total
19 674
-
21 179
-
Corporate
6 334
89 000
-
-
income
1 773
24 921
-
-
surtax
-
-
-
-
total
1 773
24 921
-
-
Dividends
4 561
64 079
-
-
surtax
-
-
-
-
social contributions
784
11 022
-
-
withholding
584
8 201
-
-
total
1 368
19 223
-
-
Income
89 000
89 000
89 000
89 000
Total tax
37 230
44 144
37 529
37 421
After tax
51 770
44 856
51 471
51 579
Living cost
48 576
48 576
48 576
48 576
Free-cash
3 194
-3 720
2 895
3 003

Estimated living cost  is ₽48576 per week

₽32876
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3974
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽666
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.
₽11060
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

Source of data for Paris model

Close
Andorra , Andorra
₽49868
₽40505
₽38007
₽46490
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
-
-
-
89 000
income
-
-
-
1 181
social contributions
-
-
-
19 580
total
-
-
-
20 761
Employee
32 334
-
77 056
-
income
-
-
1 311
-
social contributions
2 101
-
5 008
-
total
2 101
-
6 319
-
Employer
32 334
-
77 056
-
social contributions
5 012
-
11 944
-
total
5 012
-
11 944
-
Corporate
51 654
89 000
-
-
income
5 165
8 900
-
-
total
5 165
8 900
-
-
Dividends
46 490
80 100
-
-
total
-
-
-
-
Income
89 000
89 000
89 000
89 000
Total tax
12 278
8 900
18 263
20 761
After tax
76 722
80 100
70 737
68 239
Living cost
30 232
30 232
30 232
30 232
Free-cash
46 490
49 868
40 505
38 007

Estimated living cost  is ₽30232 per week

₽19548
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2279
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽569
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.
₽7837
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.

Source of data for Andorra model

Close
Copenhagen , Denmark
-₽130026
-₽130026
₽7345
-₽130026
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
-
-
-
89 000
labour market
-
-
-
7 050
municipal
-
-
-
16 057
national
-
-
-
9 263
pensions
-
-
-
871
total
-
-
-
33 241
Employee
204 345
204 345
204 345
-
municipal
43 514
43 514
43 514
-
labour market
16 324
16 324
16 324
-
pensions
290
290
290
-
national
24 964
24 964
24 964
-
total
85 092
85 092
85 092
-
Employer
204 345
204 345
204 345
-
national
25 008
25 008
25 008
-
labour market
16 348
16 348
16 348
-
pensions
581
581
581
-
municipal
43 583
43 583
43 583
-
total
85 520
85 520
85 520
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
89 000
89 000
89 000
89 000
Total tax
170 612
170 612
170 612
33 241
After tax
-81 612
-81 612
-81 612
55 759
Living cost
48 414
48 414
48 414
48 414
Free-cash
-130 026
-130 026
-130 026
7 345

Estimated living cost  is ₽48414 per week

₽33135
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4283
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽745
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.
₽10252
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

Source of data for Copenhagen model

Close
Krakow , Poland
-₽14861
₽23099
₽39097
₽3823
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
-
-
-
89 000
accident
-
-
-
257
income
-
-
-
20 742
other
-
-
-
377
health
-
-
-
2 221
pensions
-
-
-
4 236
total
-
-
-
27 833
Employee
34 717
-
74 704
-
pensions
3 909
-
7 768
-
income
4 763
-
13 214
-
health
3 975
-
8 554
-
total
12 647
-
29 536
-
Employer
34 717
-
74 704
-
pensions
5 645
-
11 218
-
accident
580
-
1 247
-
unemployment
851
-
1 830
-
total
7 076
-
14 295
-
Corporate
47 207
89 000
-
-
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.

42 487
80 100
-
-
total
42 487
80 100
-
-
Dividends
4 721
8 900
-
-
withholding
897
1 691
-
-
total
897
1 691
-
-
Income
89 000
89 000
89 000
89 000
Total tax
63 107
81 791
43 831
27 833
After tax
25 893
7 209
45 169
61 167
Living cost
22 070
22 070
22 070
22 070
Free-cash
3 823
-14 861
23 099
39 097

Estimated living cost  is ₽22070 per week

₽16064
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1258
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽414
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.
₽4333
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.

Source of data for Krakow model

Close
Helsinki , Finland
₽21448
₽13077
₽25882
₽18063
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

-
-
-
89 000
health
-
-
-
950
municipal
-
-
-
15 849
national
-
-
-
7 706
total
-
-
-
24 505
Employee
52 914
-
74 873
-
municipal
8 667
-
12 234
-
unemployment
794
-
1 122
-
pensions
3 571
-
5 054
-
national
874
-
4 040
-
health
395
-
733
-
total
14 301
-
23 183
-
Employer
52 914
-
74 873
-
health
407
-
576
-
pensions
9 180
-
12 990
-
accident
53
-
74
-
unemployment
344
-
487
-
total
9 984
-
14 127
-
Corporate
26 102
89 000
-
-
income
5 220
17 800
-
-
total
5 220
17 800
-
-
Dividends

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

15 661
53 400
-
-
municipal
2 819
9 612
-
-
national
-
1 527
-
-
total
2 819
11 139
-
-
Income
89 000
89 000
89 000
89 000
Total tax
32 324
28 939
37 310
24 505
After tax
56 676
60 061
51 690
64 495
Living cost
38 613
38 613
38 613
38 613
Free-cash
18 063
21 448
13 077
25 882

Estimated living cost  is ₽38613 per week

₽25222
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3714
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.
₽9064
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.

Source of data for Helsinki model

Close
Larnaca , Cyprus
₽41927
₽41340
₽41431
₽36455
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
-
-
-
89 000
income
-
-
-
8 131
social contributions
-
-
-
13 883
health
-
-
-
2 269
total
-
-
-
24 283
Employee
77 337
77 337
80 799
-
social contributions
2 924
6 419
6 707
-
income
8 421
7 159
8 092
-
health
599
1 315
1 374
-
total
11 944
14 893
16 173
-
Employer
77 337
77 337
80 799
-
health
651
1 431
1 494
-
social contributions
2 924
6 419
6 707
-
total
3 575
7 850
8 201
-
Corporate
50 195
3 813
-
-
income
6 274
477
-
-
total
6 274
477
-
-
Dividends
43 922
3 336
-
-
withholding
7 466
567
-
-
total
7 466
567
-
-
Income
89 000
89 000
89 000
89 000
Total tax
29 259
23 787
24 374
24 283
After tax
59 741
65 213
64 626
64 717
Living cost
23 286
23 286
23 286
23 286
Free-cash
36 455
41 927
41 340
41 431

Estimated living cost  is ₽23286 per week

₽13956
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2285
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽515
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.
₽6531
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

Source of data for Larnaca model

Close
Podgorica , Montenegro
₽57733
₽38966
₽54638
₽52616
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

By law (Article 9 §1 (7); Article 10 §1 (7); Article 11 §1 (5)) a social contribution base is set as:

  • up to €9,000.00, 60% of the average monthly wage in Montenegro
  • up to €15,000.00, 100% of the average monthly wage in Montenegro
  • in excess of €15,000, 150% of the average monthly wage in Montenegro
-
-
-
89 000
income
-
-
-
8 327
unemployment
-
-
-
29
health
-
-
-
3 640
pensions
-
-
-
6 398
total
-
-
-
18 394
Employee

We use the last available minimum wage (€288,05 per month) as a minimum base for social contributions.

23 085
-
80 690
-
unemployment
115
-
403
-
pensions
3 462
-
12 104
-
income
1 578
-
6 390
-
health
1 962
-
6 859
-
total
7 117
-
25 756
-
Employer

We use the last available minimum wage (€288,05 per month) as a minimum base for social contributions.

23 085
-
80 690
-
health
992
-
3 470
-
pensions
1 269
-
4 437
-
unemployment
115
-
403
-
total
2 376
-
8 310
-
Corporate
63 538
89 000
-
-
income
5 718
8 010
-
-
total
5 718
8 010
-
-
Dividends
57 820
80 990
-
-
withholding
5 205
7 289
-
-
total
5 205
7 289
-
-
Income
89 000
89 000
89 000
89 000
Total tax
20 416
15 299
34 066
18 394
After tax
68 584
73 701
54 934
70 606
Living cost
15 968
15 968
15 968
15 968
Free-cash
52 616
57 733
38 966
54 638

Estimated living cost  is ₽15968 per week

₽10188
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1151
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽475
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.
₽4153
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

Source of data for Podgorica model

Close
Valencia , Spain
₽32334
₽20084
₽19453
₽27060
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
-
-
-
89 000
accident
-
-
-
802
income
-
-
-
15 188
other
-
-
-
90
unemployment
-
-
-
622
pensions
-
-
-
25 188
total
-
-
-
41 890
Employee
37 188
-
67 484
-
other
36
-
67
-
unemployment
576
-
1 046
-
pensions
1 748
-
3 172
-
income
7 170
-
15 459
-
total
9 530
-
19 744
-
Employer
37 188
-
67 484
-
pensions
8 776
-
15 927
-
accident
737
-
1 336
-
unemployment
2 046
-
3 712
-
other
298
-
540
-
total
11 857
-
21 515
-
Corporate
39 955
89 000
-
-
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.

5 993
13 351
-
-
total
5 993
13 351
-
-
Dividends
33 962
75 649
-
-
withholding
6 903
15 658
-
-
total
6 903
15 658
-
-
Income
89 000
89 000
89 000
89 000
Total tax
34 283
29 009
41 259
41 890
After tax
54 717
59 991
47 741
47 110
Living cost
27 657
27 657
27 657
27 657
Free-cash
27 060
32 334
20 084
19 453

Estimated living cost  is ₽27657 per week

₽18668
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2659
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽485
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5846
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

Source of data for Valencia model

Close
Istanbul , Turkey
₽53577
₽54601
₽54740
₽53256
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
-
-
-
89 000
income
-
-
-
29 836
health
-
-
-
1 036
pensions
-
-
-
1 429
total
-
-
-
32 301
Employee
2 983
-
87 393
-
unemployment
30
-
71
-
pensions
268
-
643
-
income
577
-
29 761
-
health
149
-
357
-
total
1 024
-
30 832
-
Employer
2 983
-
87 393
-
health
283
-
679
-
pensions
328
-
786
-
unemployment
60
-
143
-
total
671
-
1 608
-
Corporate
85 346
89 000
-
-
income
18 776
19 580
-
-
total
18 776
19 580
-
-
Dividends
66 570
69 420
-
-
withholding
13 314
13 884
-
-
total
13 314
13 884
-
-
Income
89 000
89 000
89 000
89 000
Total tax
33 785
33 464
32 440
32 301
After tax
55 215
55 536
56 560
56 699
Living cost
1 959
1 959
1 959
1 959
Free-cash
53 256
53 577
54 601
54 740

Estimated living cost  is ₽1959 per week

₽1164
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽159
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽45
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.
₽591
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 of data for Istanbul model

Close
Belgrade , Serbia
₽46910
₽28292
₽28291
₽41960
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.

-
-
-
89 000
income
-
-
-
15 220
unemployment
-
-
-
1 115
health
-
-
-
7 656
pensions
-
-
-
19 325
total
-
-
-
43 316
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.

26 227
-
75 696
-
unemployment
197
-
557
-
pensions
3 672
-
10 406
-
income
3 615
-
15 220
-
health
1 351
-
3 828
-
total
8 835
-
30 011
-
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.

26 227
-
75 696
-
health
1 351
-
3 828
-
pensions
3 147
-
8 919
-
unemployment
197
-
557
-
total
4 695
-
13 304
-
Corporate
58 078
89 000
-
-
income
8 712
13 350
-
-
total
8 712
13 350
-
-
Dividends
49 366
75 650
-
-
withholding
7 405
11 347
-
-
total
7 405
11 347
-
-
Income
89 000
89 000
89 000
89 000
Total tax
29 647
24 697
43 315
43 316
After tax
59 353
64 303
45 685
45 684
Living cost
17 393
17 393
17 393
17 393
Free-cash
41 960
46 910
28 292
28 291

Estimated living cost  is ₽17393 per week

₽11711
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1345
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽503
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.
₽3834
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

Source of data for Belgrade model

Close
Porto , Portugal
₽23508
₽18955
₽23023
₽23147
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.

-
-
-
89 000
income
-
-
-
7 936
surtax
-
-
-
-
social contributions

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

-
-
-
30 927
total
-
-
-
38 863
Employee
39 035
-
71 918
-
surtax
-
-
-
-
social contributions
4 294
-
7 911
-
income
7 627
-
17 940
-
total
11 921
-
25 851
-
Employer
39 035
-
71 918
-
social contributions
9 270
-
17 080
-
total
9 270
-
17 080
-
Corporate
40 695
89 000
-
-
income
8 547
18 691
-
-
surtax
-
-
-
-
total
8 547
18 691
-
-
Dividends
32 148
70 309
-
-
withholding
9 001
19 687
-
-
total
9 001
19 687
-
-
Income
89 000
89 000
89 000
89 000
Total tax
38 739
38 378
42 931
38 863
After tax
50 261
50 622
46 069
50 137
Living cost
27 114
27 114
27 114
27 114
Free-cash
23 147
23 508
18 955
23 023

Estimated living cost  is ₽27114 per week

₽19204
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1884
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽481
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.
₽5546
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

Source of data for Porto model

Close
Madrid , Spain
₽24645
₽12395
₽11764
₽16975
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
-
-
-
89 000
accident
-
-
-
802
income
-
-
-
15 188
other
-
-
-
90
unemployment
-
-
-
622
pensions
-
-
-
25 188
total
-
-
-
41 890
Employee
48 573
-
67 484
-
other
48
-
67
-
unemployment
752
-
1 046
-
pensions
2 283
-
3 172
-
income
10 145
-
15 459
-
total
13 228
-
19 744
-
Employer
48 573
-
67 484
-
pensions
11 463
-
15 927
-
accident
962
-
1 336
-
unemployment
2 672
-
3 712
-
other
389
-
540
-
total
15 486
-
21 515
-
Corporate
24 941
89 000
-
-
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.

3 741
13 351
-
-
total
3 741
13 351
-
-
Dividends
21 200
75 649
-
-
withholding
4 224
15 658
-
-
total
4 224
15 658
-
-
Income
89 000
89 000
89 000
89 000
Total tax
36 679
29 009
41 259
41 890
After tax
52 321
59 991
47 741
47 110
Living cost
35 346
35 346
35 346
35 346
Free-cash
16 975
24 645
12 395
11 764

Estimated living cost  is ₽35346 per week

₽25384
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2748
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽498
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.
₽6716
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

Source of data for Madrid model

Close
Sofia , Bulgaria
₽58770
₽51470
₽48932
₽52634
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
-
-
-
89 000
income
-
-
-
13 350
unemployment
-
-
-
141
health
-
-
-
4 046
pensions

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

-
-
-
5 206
total
-
-
-
22 743
Employee
22 941
-
82 098
-
accident

We are using the highest rate at 1.1%.

252
-
387
-
pensions

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

2 014
-
3 089
-
income
2 294
-
8 209
-
health
1 055
-
1 618
-
total
5 615
-
13 303
-
Employer
22 941
-
82 098
-
health
1 583
-
2 427
-
pensions

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

2 528
-
3 877
-
accident

We are using the highest rate at 1.1%.

252
-
387
-
unemployment
138
-
211
-
total
4 501
-
6 902
-
Corporate
61 558
89 000
-
-
income
6 155
8 900
-
-
total
6 155
8 900
-
-
Dividends
55 403
80 100
-
-
withholding
2 770
4 005
-
-
total
2 770
4 005
-
-
Income
89 000
89 000
89 000
89 000
Total tax
19 041
12 905
20 205
22 743
After tax
69 959
76 095
68 795
66 257
Living cost
17 325
17 325
17 325
17 325
Free-cash
52 634
58 770
51 470
48 932

Estimated living cost  is ₽17325 per week

₽11459
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽992
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽413
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.
₽4462
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

Source of data for Sofia model

Close
Berlin , Germany
₽7117
₽25806
₽19744
₽20279
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.

-
-
-
89 000
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.

-
-
-
16 582
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.

-
-
-
912
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.

-
-
-
6 871
trade
-
-
-
6 062
total
-
-
-
30 427
Employee

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

50 042
-
89 000
-
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.

227
-
912
-
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.

4 115
-
16 582
-
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.

6 871
-
6 871
-
total
11 213
-
24 365
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
38 958
89 000
-
-
income
5 844
13 351
-
-
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.

321
735
-
-
chamber of commerce
210
282
-
-
trade
5 590
12 772
-
-
total
11 965
27 140
-
-
Dividends
26 993
61 860
-
-
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.

349
830
-
-
withholding
6 365
15 084
-
-
total
6 714
15 914
-
-
Income
89 000
89 000
89 000
89 000
Total tax
29 892
43 054
24 365
30 427
After tax
59 108
45 946
64 635
58 573
Living cost
38 829
38 829
38 829
38 829
Free-cash
20 279
7 117
25 806
19 744

Estimated living cost  is ₽38829 per week

₽26785
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4178
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽563
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.
₽7302
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.

Source of data for Berlin model

Close
Dublin , Ireland
₽5009
₽5063
₽5063
₽7230
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
-
-
-
89 000
income
-
-
-
18 975
social contributions
-
-
-
7 670
total
-
-
-
26 645
Employee
78 672
-
89 000
-
income
14 845
-
18 975
-
social contributions
6 536
-
7 670
-
total
21 381
-
26 645
-
Employer
78 672
-
89 000
-
total
-
-
-
-
Corporate
10 328
89 000
-
-
income
1 290
11 125
-
-
total
1 290
11 125
-
-
Dividends
9 038
77 875
-
-
withholding
1 807
15 574
-
-
total
1 807
15 574
-
-
Income
89 000
89 000
89 000
89 000
Total tax
24 478
26 699
26 645
26 645
After tax
64 522
62 301
62 355
62 355
Living cost
57 292
57 292
57 292
57 292
Free-cash
7 230
5 009
5 063
5 063

Estimated living cost  is ₽57292 per week

₽43587
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4668
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽548
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.
₽8489
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.

Source of data for Dublin model

Close
Sliema , Malta
₽16027
₽28675
₽17785
₽21127
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.

-
-
-
89 000
income
-
-
-
28 629
health

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

-
-
-
6 077
total
-
-
-
34 706
Employee
46 138
-
84 374
-
income
5 006
-
14 564
-
social contributions
4 623
-
4 626
-
total
9 629
-
19 190
-
Employer
46 138
-
84 374
-
social contributions
4 623
-
4 626
-
total
4 623
-
4 626
-
Corporate
38 240
89 000
-
-
income
13 383
31 150
-
-
total
13 383
31 150
-
-
Dividends
24 857
57 850
-
-
social contributions
3 729
5 314
-
-
total
3 729
5 314
-
-
Income
89 000
89 000
89 000
89 000
Total tax
31 364
36 464
23 816
34 706
After tax
57 636
52 536
65 184
54 294
Living cost
36 509
36 509
36 509
36 509
Free-cash
21 127
16 027
28 675
17 785

Estimated living cost  is ₽36509 per week

₽24048
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2878
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽559
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.
₽9022
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

Source of data for Sliema model

Close
Edinburgh , United Kingdom
₽29549
₽18962
₽28974
₽23908
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
-
-
-
89 000
income
-
-
-
16 552
pensions
-
-
-
6 341
total
-
-
-
22 893
Employee
50 971
-
78 553
-
pensions
3 890
-
7 202
-
income
9 282
-
14 025
-
health
665
-
1 231
-
total
13 837
-
22 458
-
Employer
50 971
-
78 553
-
health
969
-
1 493
-
pensions
5 150
-
8 954
-
total
6 119
-
10 447
-
Corporate
31 911
89 000
-
-
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.

6 063
16 911
-
-
total
6 063
16 911
-
-
Dividends
25 848
72 089
-
-
withholding
1 940
5 407
-
-
total
1 940
5 407
-
-
Income
89 000
89 000
89 000
89 000
Total tax
27 959
22 318
32 905
22 893
After tax
61 041
66 682
56 095
66 107
Living cost
37 133
37 133
37 133
37 133
Free-cash
23 908
29 549
18 962
28 974

Estimated living cost  is ₽37133 per week

₽25473
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3415
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽465
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.
₽7778
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.

Source of data for Edinburgh model

Close
Warsaw , Poland
-₽17046
₽20914
₽36912
₽3489
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
-
-
-
89 000
accident
-
-
-
257
income
-
-
-
20 742
other
-
-
-
377
health
-
-
-
2 221
pensions
-
-
-
4 236
total
-
-
-
27 833
Employee
38 154
-
74 704
-
pensions
4 296
-
7 768
-
income
5 234
-
13 214
-
health
4 368
-
8 554
-
total
13 898
-
29 536
-
Employer
38 154
-
74 704
-
pensions
6 204
-
11 218
-
accident
637
-
1 247
-
unemployment
935
-
1 830
-
total
7 776
-
14 295
-
Corporate
43 071
89 000
-
-
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.

38 764
80 100
-
-
total
38 764
80 100
-
-
Dividends
4 307
8 900
-
-
withholding
818
1 691
-
-
total
818
1 691
-
-
Income
89 000
89 000
89 000
89 000
Total tax
61 256
81 791
43 831
27 833
After tax
27 744
7 209
45 169
61 167
Living cost
24 255
24 255
24 255
24 255
Free-cash
3 489
-17 046
20 914
36 912

Estimated living cost  is ₽24255 per week

₽17800
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1413
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽489
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.
₽4552
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.

Source of data for Warsaw model

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Skopje , Macedonia
₽62061
₽39950
₽37596
₽57169
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

Sole-trader should pay social contributions from a minimum of 50% of an average salary to a maximum of twelve average salaries. The minimum personal income for the first year should be at least 50% of an average salary.

-
-
-
89 000
income
-
-
-
13 340
unemployment
-
-
-
1 068
work injury
-
-
-
445
health insurance
-
-
-
6 586
pensions
-
-
-
16 376
total
-
-
-
37 815
Employee

Minimal social contribution is 50% of an average salary to a maximum of six average salaries.

21 742
-
89 000
-
health insurance
1 609
-
5 953
-
unemployment
261
-
965
-
work injury
109
-
402
-
pensions
4 000
-
14 801
-
income
2 174
-
13 340
-
total
8 153
-
35 461
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
67 258
89 000
-
-
income

Macedonia has a simplified tax regime. Before 3,000,000 MKD per annum you will be taxed at 0%, and before 6,000,000 MKD it is 1%.

-
-
-
-
total
-
-
-
-
Dividends
67 258
89 000
-
-
withholding
10 089
13 350
-
-
total
10 089
13 350
-
-
Income
89 000
89 000
89 000
89 000
Total tax
18 242
13 350
35 461
37 815
After tax
70 758
75 650
53 539
51 185
Living cost
13 589
13 589
13 589
13 589
Free-cash
57 169
62 061
39 950
37 596

Estimated living cost  is ₽13589 per week

₽8418
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽987
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽424
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.
₽3759
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

Source of data for Skopje model

Close
Rome , Italy
₽6812
₽1608
₽5678
₽2239
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
-
-
-
89 000
social contributions
-
-
-
22 892
regional
-
-
-
1 671
municipal
-
-
-
595
national
-
-
-
18 097
total
-
-
-
43 255
Employee
84 751
-
89 000
-
municipal
506
-
531
-
national
14 322
-
15 393
-
regional
1 280
-
1 390
-
social contributions
28 577
-
30 011
-
total
44 685
-
47 325
-
Employer
84 751
-
89 000
-
total
-
-
-
-
Corporate
4 249
89 000
-
-
municipal
204
4 291
-
-
nationa
1 019
21 359
-
-
total
1 223
25 650
-
-
Dividends
3 026
63 350
-
-
withholding
786
16 471
-
-
total
786
16 471
-
-
Income
89 000
89 000
89 000
89 000
Total tax
46 694
42 121
47 325
43 255
After tax
42 306
46 879
41 675
45 745
Living cost
40 067
40 067
40 067
40 067
Free-cash
2 239
6 812
1 608
5 678

Estimated living cost  is ₽40067 per week

₽28144
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2756
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽605
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.
₽8560
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

Source of data for Rome model

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