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
₽26846
₽35382
₽16394
₽28284
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
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.

-
-
-
6 456
trade
-
-
-
7 098
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.

-
-
-
17 572
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.

-
-
-
967
total
-
-
-
32 093
Employee

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

36 144
-
89 000
-
health

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

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

6 456
-
6 456
-
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.

1 010
-
17 572
-
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.

56
-
967
-
total
7 522
-
24 995
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
52 856
89 000
-
-
income
7 928
13 349
-
-
chamber of commerce
219
271
-
-
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.

436
733
-
-
trade
8 324
14 018
-
-
total
16 907
28 371
-
-
Dividends
35 949
60 629
-
-
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.

475
814
-
-
withholding
8 627
14 798
-
-
total
9 102
15 612
-
-
Income
89 000
89 000
89 000
89 000
Total tax
33 531
43 983
24 995
32 093
After tax
55 469
45 017
64 005
56 907
Living cost
28 623
28 623
28 623
28 623
Free-cash
26 846
16 394
35 382
28 284

Estimated living cost  is ₽28623 per week

₽18004
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3337
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽534
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.
₽6746
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
₽5490
₽5458
₽6309
₽4759
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
-
-
-
9 169
pensions
-
-
-
10 680
national
-
-
-
14 208
total
-
-
-
35 014
Employee
76 311
-
76 940
-
pensions
3 052
-
3 078
-
municipal
9 426
-
9 513
-
national
14 606
-
14 742
-
total
27 084
-
27 333
-
Employer
76 311
-
76 940
-
pensions
6 105
-
6 155
-
social contributions
820
-
827
-
total
6 925
-
6 982
-
Corporate
728
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%.

146
17 800
-
-
total
146
17 800
-
-
Dividends
582
71 200
-
-
withholding
128
15 664
-
-
total
128
15 664
-
-
Income
89 000
89 000
89 000
89 000
Total tax
34 283
33 464
34 315
35 014
After tax
54 717
55 536
54 685
53 986
Living cost
49 227
49 227
49 227
49 227
Free-cash
5 490
6 309
5 458
4 759

Estimated living cost  is ₽49227 per week

₽33459
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4576
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽737
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.
₽10455
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
₽43788
₽30568
₽51540
₽27914
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
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.

-
-
-
28 613
income
-
-
-
12 813
surtax
-
-
-
-
microenterprise
-
-
-
-
total
-
-
-
41 426
Employee
27 613
-
71 722
-
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.

3 038
-
7 889
-
income
4 915
-
13 605
-
surtax
-
-
-
-
total
7 953
-
21 494
-
Employer
27 613
-
71 722
-
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.

6 651
-
17 278
-
total
6 651
-
17 278
-
Corporate
54 736
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%.

10 948
17 800
-
-
total
10 948
17 800
-
-
Dividends

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

43 788
71 200
-
-
total
-
-
-
-
Income
89 000
89 000
89 000
89 000
Total tax
25 552
17 800
38 772
41 426
After tax
63 448
71 200
50 228
47 574
Living cost
19 660
19 660
19 660
19 660
Free-cash
43 788
51 540
30 568
27 914

Estimated living cost  is ₽19660 per week

₽12542
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1872
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽447
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.
₽4799
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
-₽4838
-₽4838
₽467
₽10961
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
health
-
-
-
11 009
income
-
-
-
16 372
pensions
-
-
-
11 072
total
-
-
-
38 453
Employee
80 697
80 697
80 697
-
pensions
14 526
11 072
14 526
-
health
12 386
10 535
12 386
-
income

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

13 209
13 209
13 209
-
total
40 121
34 816
40 121
-
Employer
80 697
80 697
80 697
-
pensions
5 617
5 617
5 617
-
health
5 609
5 609
5 609
-
unemployment
2 905
2 905
2 905
-
total
14 131
14 131
14 131
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
income
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
89 000
89 000
89 000
89 000
Total tax
54 252
48 947
54 252
38 453
After tax
34 748
40 053
34 748
50 547
Living cost
39 586
39 586
39 586
39 586
Free-cash
-4 838
467
-4 838
10 961

Estimated living cost  is ₽39586 per week

₽28054
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3569
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽629
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.
₽7334
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
₽9096
₽8895
₽9962
₽6615
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
-
-
-
169
health
-
-
-
5 283
municipal
-
-
-
19 226
pensions
-
-
-
9 152
other
-
-
-
9 838
unemployment
-
-
-
85
national
-
-
-
-
total
-
-
-
43 753
Employee
55 046
-
67 722
-
municipal
16 415
-
20 195
-
national
-
-
-
-
total
16 415
-
20 195
-
Employer
55 046
-
67 722
-
pensions
5 950
-
7 321
-
other
6 396
-
7 869
-
health
3 385
-
4 165
-
unemployment
1 453
-
1 788
-
accident
110
-
135
-
total
17 294
-
21 278
-
Corporate
16 658
89 000
-
-
income
3 665
19 580
-
-
total
3 665
19 580
-
-
Dividends
12 993
69 420
-
-
withholding
3 898
20 826
-
-
total
3 898
20 826
-
-
Income
89 000
89 000
89 000
89 000
Total tax
41 272
40 406
41 473
43 753
After tax
47 728
48 594
47 527
45 247
Living cost
38 632
38 632
38 632
38 632
Free-cash
9 096
9 962
8 895
6 615

Estimated living cost  is ₽38632 per week

₽25603
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3791
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽587
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.
₽8651
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
₽20712
₽26882
₽7437
₽19469
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
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.

-
-
-
6 456
trade
-
-
-
7 413
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.

-
-
-
17 572
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.

-
-
-
967
total
-
-
-
32 408
Employee

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

47 922
-
89 000
-
health

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

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

6 456
-
6 456
-
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.

4 117
-
17 572
-
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.

226
-
967
-
total
10 799
-
24 995
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
41 078
89 000
-
-
income
6 162
13 349
-
-
chamber of commerce
203
271
-
-
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.

339
733
-
-
trade
6 757
14 640
-
-
total
13 461
28 993
-
-
Dividends
27 618
60 006
-
-
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.

360
805
-
-
withholding
6 545
14 642
-
-
total
6 905
15 447
-
-
Income
89 000
89 000
89 000
89 000
Total tax
31 165
44 440
24 995
32 408
After tax
57 835
44 560
64 005
56 592
Living cost
37 123
37 123
37 123
37 123
Free-cash
20 712
7 437
26 882
19 469

Estimated living cost  is ₽37123 per week

₽24828
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3915
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽554
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.
₽7826
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
₽30610
₽33144
₽34527
₽33235
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
-
-
-
13 884
health
-
-
-
2 270
income
-
-
-
8 961
total
-
-
-
25 115
Employee
72 664
72 664
80 798
-
health
723
1 236
1 374
-
social contributions
3 531
6 031
6 707
-
income
7 630
6 727
8 922
-
total
11 884
13 994
17 003
-
Employer
72 664
72 664
80 798
-
health
787
1 345
1 496
-
social contributions
3 531
6 031
6 707
-
total
4 318
7 376
8 203
-
Corporate
42 147
8 960
-
-
income
5 269
1 121
-
-
total
5 269
1 121
-
-
Dividends
36 879
7 839
-
-
withholding
6 269
1 332
-
-
total
6 269
1 332
-
-
Income
89 000
89 000
89 000
89 000
Total tax
27 740
23 823
25 206
25 115
After tax
61 260
65 177
63 794
63 885
Living cost
30 650
30 650
30 650
30 650
Free-cash
30 610
34 527
33 144
33 235

Estimated living cost  is ₽30650 per week

₽20953
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2394
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.
₽6789
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
₽33198
₽34270
₽32836
₽44331
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
health
-
-
-
6 230
income
-
-
-
10 880
pensions
-
-
-
8 900
unemployment
-
-
-
1 335
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.

25 008
9 953
74 477
-
unemployment
375
149
1 117
-
pensions
2 501
995
7 448
-
health
1 751
697
5 213
-
income
3 057
1 217
9 105
-
total
7 684
3 058
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.

25 008
9 953
74 477
-
pensions
4 877
1 941
14 523
-
total
4 877
1 941
14 523
-
Corporate
59 116
77 106
-
-
income
5 320
6 940
-
-
total
5 320
6 940
-
-
Dividends
53 795
70 167
-
-
social contributions
10 376
13 569
-
-
withholding
10 221
13 332
-
-
total
20 597
26 901
-
-
Income
89 000
89 000
89 000
89 000
Total tax
38 478
38 840
37 406
27 345
After tax
50 522
50 160
51 594
61 655
Living cost
17 324
17 324
17 324
17 324
Free-cash
33 198
32 836
34 270
44 331

Estimated living cost  is ₽17324 per week

₽11822
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1417
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽346
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.
₽3738
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
₽42504
₽28473
₽48375
₽24880
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
health
-
-
-
11 570
income
-
-
-
11 925
pensions
-
-
-
17 800
total
-
-
-
41 295
Employee
26 808
-
66 516
-
unemployment
429
-
1 063
-
pensions
536
-
1 331
-
income
3 018
-
12 824
-
total
3 983
-
15 218
-
Employer
26 808
-
66 516
-
pensions
5 362
-
13 304
-
health
3 484
-
8 647
-
unemployment
215
-
533
-
total
9 061
-
22 484
-
Corporate
53 131
89 000
-
-
income
10 627
17 800
-
-
total
10 627
17 800
-
-
Dividends
42 504
71 200
-
-
total
-
-
-
-
Income
89 000
89 000
89 000
89 000
Total tax
23 671
17 800
37 702
41 295
After tax
65 329
71 200
51 298
47 705
Living cost
22 825
22 825
22 825
22 825
Free-cash
42 504
48 375
28 473
24 880

Estimated living cost  is ₽22825 per week

₽15655
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1359
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽459
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5351
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
₽3999
₽24650
-₽13723
₽40192
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
-
-
-
240
health
-
-
-
2 075
income
-
-
-
21 249
pensions
-
-
-
3 959
other
-
-
-
353
total
-
-
-
27 876
Employee
32 928
-
75 410
-
pensions
3 708
-
7 259
-
health
3 770
-
8 634
-
income
4 517
-
13 935
-
total
11 995
-
29 828
-
Employer
32 928
-
75 410
-
pensions
5 354
-
10 483
-
unemployment
807
-
1 847
-
accident
550
-
1 260
-
total
6 711
-
13 590
-
Corporate
49 361
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.

44 425
80 100
-
-
total
44 425
80 100
-
-
Dividends
4 936
8 900
-
-
withholding
938
1 691
-
-
total
938
1 691
-
-
Income
89 000
89 000
89 000
89 000
Total tax
64 069
81 791
43 418
27 876
After tax
24 931
7 209
45 582
61 124
Living cost
20 932
20 932
20 932
20 932
Free-cash
3 999
-13 723
24 650
40 192

Estimated living cost  is ₽20932 per week

₽15342
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1160
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽437
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.
₽3995
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
₽75349
₽63452
₽76802
₽80362
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
9 684
-
89 000
-
income
1 937
-
17 800
-
total
1 937
-
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%.

79 316
89 000
-
-
total
-
-
-
-
Dividends
79 316
89 000
-
-
withholding
3 966
4 450
-
-
total
3 966
4 450
-
-
Income
89 000
89 000
89 000
89 000
Total tax
5 903
4 450
17 800
890
After tax
83 097
84 550
71 200
88 110
Living cost
7 748
7 748
7 748
7 748
Free-cash
75 349
76 802
63 452
80 362

Estimated living cost  is ₽7748 per week

₽4801
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽644
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽213
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.
₽2089
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
₽33825
₽26990
₽40208
₽23011
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
health
-
-
-
3 917
income
-
-
-
11 305
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.

-
-
-
21 360
other
-
-
-
4 227
total
-
-
-
40 809
Employee
34 311
-
71 087
-
unemployment
343
-
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.

2 401
-
4 976
-
health
481
-
995
-
income
5 907
-
12 237
-
total
9 132
-
18 918
-
Employer
34 311
-
71 087
-
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.

5 834
-
12 085
-
other
1 716
-
3 554
-
health
481
-
995
-
unemployment
343
-
710
-
accident
274
-
568
-
total
8 648
-
17 912
-
Corporate
46 042
89 000
-
-
income
9 669
18 689
-
-
total
9 669
18 689
-
-
Dividends
36 372
70 311
-
-
withholding
2 546
4 923
-
-
total
2 546
4 923
-
-
Income
89 000
89 000
89 000
89 000
Total tax
29 995
23 612
36 830
40 809
After tax
59 005
65 388
52 170
48 191
Living cost
25 180
25 180
25 180
25 180
Free-cash
33 825
40 208
26 990
23 011

Estimated living cost  is ₽25180 per week

₽17791
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1700
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽405
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.
₽5283
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
-₽10358
-₽5909
₽4440
₽3012
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
-
-
-
17 761
pensions
-
-
-
6 467
total
-
-
-
24 228
Employee
87 381
-
78 429
-
pensions
8 430
-
7 356
-
health
1 440
-
1 257
-
income
15 751
-
13 964
-
total
25 621
-
22 577
-
Employer
87 381
-
78 429
-
pensions
10 317
-
9 081
-
health
1 660
-
1 491
-
total
11 977
-
10 572
-
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
-
5 889
-
-
total
-
5 889
-
-
Income
89 000
89 000
89 000
89 000
Total tax
37 598
22 800
33 149
24 228
After tax
51 402
66 200
55 851
64 772
Living cost
61 760
61 760
61 760
61 760
Free-cash
-10 358
4 440
-5 909
3 012

Estimated living cost  is ₽61760 per week

₽46278
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽7256
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽502
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.
₽7724
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
₽59419
₽57245
₽63782
₽54579
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
health
-
-
-
3 772
income
-
-
-
13 350
pensions

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

-
-
-
4 855
unemployment
-
-
-
131
total
-
-
-
22 108
Employee
16 304
-
82 564
-
accident

We are using the highest rate at 1.1%.

180
-
361
-
pensions

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

1 432
-
2 880
-
health
750
-
1 509
-
income
1 630
-
8 256
-
total
3 992
-
13 006
-
Employer
16 304
-
82 564
-
pensions

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

1 797
-
3 615
-
health
1 125
-
2 263
-
unemployment
97
-
197
-
accident

We are using the highest rate at 1.1%.

180
-
361
-
total
3 199
-
6 436
-
Corporate
69 497
89 000
-
-
income
6 950
8 900
-
-
total
6 950
8 900
-
-
Dividends
62 547
80 100
-
-
withholding
3 127
4 005
-
-
total
3 127
4 005
-
-
Income
89 000
89 000
89 000
89 000
Total tax
17 268
12 905
19 442
22 108
After tax
71 732
76 095
69 558
66 892
Living cost
12 313
12 313
12 313
12 313
Free-cash
59 419
63 782
57 245
54 579

Estimated living cost  is ₽12313 per week

₽7189
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽879
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽326
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.
₽3919
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
-₽13950
-₽17652
-₽12347
-₽1853
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
health
-
-
-
11 009
income
-
-
-
16 372
pensions
-
-
-
11 072
total
-
-
-
38 453
Employee
87 611
80 697
80 697
-
pensions
11 072
11 072
14 526
-
health
10 930
10 535
12 386
-
income

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

13 209
13 209
13 209
-
total
35 211
34 816
40 121
-
Employer
87 611
80 697
80 697
-
pensions
6 097
5 617
5 617
-
health
6 088
5 609
5 609
-
unemployment
3 154
2 905
2 905
-
total
15 339
14 131
14 131
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
income
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
89 000
89 000
89 000
89 000
Total tax
50 550
48 947
54 252
38 453
After tax
38 450
40 053
34 748
50 547
Living cost
52 400
52 400
52 400
52 400
Free-cash
-13 950
-12 347
-17 652
-1 853

Estimated living cost  is ₽52400 per week

₽38654
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4680
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽601
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8466
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
₽29610
₽21825
₽37936
₽20007
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
-
-
-
25 988
health
-
-
-
12 015
income
-
-
-
7 650
solidarity contribution
-
-
-
-
total
-
-
-
45 653
Employee
34 323
-
66 418
-
solidarity contribution
-
-
-
-
health
4 634
-
8 966
-
social contributions
2 231
-
4 317
-
income
4 119
-
7 970
-
total
10 984
-
21 253
-
Employer
34 323
-
66 418
-
health
3 089
-
5 978
-
social contributions
8 581
-
16 604
-
total
11 670
-
22 582
-
Corporate
43 007
89 000
-
-
income
8 171
16 910
-
-
total
8 171
16 910
-
-
Dividends
34 836
72 090
-
-
withholding
5 225
10 814
-
-
total
5 225
10 814
-
-
Income
89 000
89 000
89 000
89 000
Total tax
36 050
27 724
43 835
45 653
After tax
52 950
61 276
45 165
43 347
Living cost
23 340
23 340
23 340
23 340
Free-cash
29 610
37 936
21 825
20 007

Estimated living cost  is ₽23340 per week

₽16212
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1660
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽459
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5008
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
₽2679
₽1976
₽7608
₽6210
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
-
-
-
22 891
municipal
-
-
-
529
regional
-
-
-
972
national
-
-
-
18 523
total
-
-
-
42 915
Employee
83 984
-
89 000
-
regional
792
-
850
-
municipal
445
-
472
-
national
14 552
-
15 817
-
social contributions
28 319
-
30 010
-
total
44 108
-
47 149
-
Employer
83 984
-
89 000
-
total
-
-
-
-
Corporate
5 016
89 000
-
-
municipal
195
3 472
-
-
nationa
1 203
21 360
-
-
total
1 398
24 832
-
-
Dividends
3 617
64 169
-
-
withholding
940
16 685
-
-
total
940
16 685
-
-
Income
89 000
89 000
89 000
89 000
Total tax
46 446
41 517
47 149
42 915
After tax
42 554
47 483
41 851
46 085
Living cost
39 875
39 875
39 875
39 875
Free-cash
2 679
7 608
1 976
6 210

Estimated living cost  is ₽39875 per week

₽27796
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2615
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽612
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.
₽8852
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
₽32188
₽23784
₽35129
₽25501
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
health
-
-
-
6 319
income
-
-
-
16 394
surtax
-
-
-
1 919
pensions
-
-
-
17 800
other
-
-
-
-
unemployment
-
-
-
215
total
-
-
-
42 647
Employee
31 250
-
73 524
-
unemployment
2 175
-
5 118
-
pensions
2 084
-
4 905
-
health
798
-
1 874
-
income
5 238
-
15 270
-
other
-
-
-
-
surtax
102
-
1 722
-
total
10 397
-
28 889
-
Employer
31 250
-
73 524
-
pensions
4 166
-
9 800
-
other
-
-
-
-
health
1 422
-
3 344
-
unemployment
990
-
2 331
-
total
6 578
-
15 475
-
Corporate
51 172
89 000
-
-
income
13 304
23 140
-
-
total
13 304
23 140
-
-
Dividends
37 868
65 860
-
-
withholding
5 681
9 879
-
-
total
5 681
9 879
-
-
Income
89 000
89 000
89 000
89 000
Total tax
35 960
33 019
44 364
42 647
After tax
53 040
55 981
44 636
46 353
Living cost
20 852
20 852
20 852
20 852
Free-cash
32 188
35 129
23 784
25 501

Estimated living cost  is ₽20852 per week

₽12750
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1924
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.
₽5697
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
₽17224
₽13658
₽24007
₽22579
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
-
-
-
17 761
pensions
-
-
-
6 467
total
-
-
-
24 228
Employee
58 560
-
78 429
-
pensions
4 970
-
7 356
-
health
850
-
1 257
-
income
10 547
-
13 964
-
total
16 367
-
22 577
-
Employer
58 560
-
78 429
-
pensions
6 339
-
9 081
-
health
1 112
-
1 491
-
total
7 451
-
10 572
-
Corporate
22 988
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.

4 368
16 911
-
-
total
4 368
16 911
-
-
Dividends
18 619
72 089
-
-
withholding
1 397
5 889
-
-
total
1 397
5 889
-
-
Income
89 000
89 000
89 000
89 000
Total tax
29 583
22 800
33 149
24 228
After tax
59 417
66 200
55 851
64 772
Living cost
42 193
42 193
42 193
42 193
Free-cash
17 224
24 007
13 658
22 579

Estimated living cost  is ₽42193 per week

₽31611
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3162
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽441
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.
₽6978
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
-₽6763
-₽4698
-₽34014
-₽130
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
health
-
-
-
244
pensions
-
-
-
8 188
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.

-
-
-
1 781
regional
-
-
-
2 855
city
-
-
-
938
national
-
-
-
412
total
-
-
-
14 418
Employee
87 432
-
79 659
-
unemployment
-
-
-
-
pensions
7 346
-
6 693
-
regional
2 863
-
2 443
-
national
414
-
352
-
health
198
-
178
-
city
938
-
856
-
total
11 759
-
10 522
-
Employer
87 432
-
79 659
-
pensions
7 346
-
6 693
-
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.

1 748
-
1 593
-
health
198
-
178
-
unemployment
-
-
-
-
total
9 292
-
8 464
-
Corporate
-
89 000
-
-
regional
-
18 824
-
-
national
-
7 564
-
-
total
-
26 388
-
-
Dividends
-
62 611
-
-
withholding
-
21 914
-
-
total
-
21 914
-
-
Income
89 000
89 000
89 000
89 000
Total tax
21 051
48 302
18 986
14 418
After tax
67 949
40 698
70 014
74 582
Living cost
74 712
74 712
74 712
74 712
Free-cash
-6 763
-34 014
-4 698
-130

Estimated living cost  is ₽74712 per week

₽48584
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽6705
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽917
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.
₽18506
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
₽16136
₽20715
₽813
₽12986
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
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.

-
-
-
6 456
trade
-
-
-
7 729
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.

-
-
-
17 572
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.

-
-
-
967
total
-
-
-
32 724
Employee

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

56 791
-
89 000
-
health

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

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

6 456
-
6 456
-
income

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

6 678
-
17 572
-
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.

368
-
967
-
total
13 502
-
24 995
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
32 209
89 000
-
-
income
4 831
13 349
-
-
chamber of commerce
188
269
-
-
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.

265
733
-
-
trade
5 523
15 264
-
-
total
10 807
29 615
-
-
Dividends
21 400
59 384
-
-
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.

274
796
-
-
withholding
4 991
14 486
-
-
total
5 265
15 282
-
-
Income
89 000
89 000
89 000
89 000
Total tax
29 574
44 897
24 995
32 724
After tax
59 426
44 103
64 005
56 276
Living cost
43 290
43 290
43 290
43 290
Free-cash
16 136
813
20 715
12 986

Estimated living cost  is ₽43290 per week

₽31617
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3463
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.
₽7648
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
₽18107
₽18488
₽12525
₽19076
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
-
-
-
2 536
health
-
-
-
1 345
income
-
-
-
7 698
surtax
-
-
-
-
pensions
-
-
-
23 252
other
-
-
-
2 762
total
-
-
-
37 593
Employee
40 444
-
67 818
-
pensions
4 573
-
7 668
-
social contributions
1 153
-
1 933
-
income
2 387
-
7 400
-
surtax
-
-
-
-
total
8 113
-
17 001
-
Employer
40 444
-
67 818
-
pensions
6 644
-
11 143
-
other
1 395
-
2 340
-
health
2 832
-
4 747
-
unemployment
1 637
-
2 747
-
social contributions
122
-
203
-
total
12 630
-
21 180
-
Corporate
35 926
89 000
-
-
income
10 060
24 919
-
-
surtax
-
-
-
-
total
10 060
24 919
-
-
Dividends
25 866
64 081
-
-
surtax
-
-
-
-
social contributions
4 449
11 023
-
-
withholding
3 310
8 202
-
-
total
7 759
19 225
-
-
Income
89 000
89 000
89 000
89 000
Total tax
38 562
44 144
38 181
37 593
After tax
50 438
44 856
50 819
51 407
Living cost
32 331
32 331
32 331
32 331
Free-cash
18 107
12 525
18 488
19 076

Estimated living cost  is ₽32331 per week

₽20386
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2629
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽551
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.
₽8767
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
₽20978
₽21691
₽15728
₽22279
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
-
-
-
2 536
health
-
-
-
1 345
income
-
-
-
7 698
surtax
-
-
-
-
pensions
-
-
-
23 252
other
-
-
-
2 762
total
-
-
-
37 593
Employee
36 102
-
67 818
-
pensions
4 083
-
7 668
-
social contributions
1 029
-
1 933
-
income
1 861
-
7 400
-
surtax
-
-
-
-
total
6 973
-
17 001
-
Employer
36 102
-
67 818
-
pensions
5 932
-
11 143
-
other
1 246
-
2 340
-
health
2 527
-
4 747
-
unemployment
1 462
-
2 747
-
social contributions
108
-
203
-
total
11 275
-
21 180
-
Corporate
41 624
89 000
-
-
income
11 654
24 919
-
-
surtax
-
-
-
-
total
11 654
24 919
-
-
Dividends
29 970
64 081
-
-
surtax
-
-
-
-
social contributions
5 156
11 023
-
-
withholding
3 836
8 202
-
-
total
8 992
19 225
-
-
Income
89 000
89 000
89 000
89 000
Total tax
38 894
44 144
38 181
37 593
After tax
50 106
44 856
50 819
51 407
Living cost
29 128
29 128
29 128
29 128
Free-cash
20 978
15 728
21 691
22 279

Estimated living cost  is ₽29128 per week

₽16893
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2959
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽552
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.
₽8724
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
₽34752
₽37558
₽34260
₽37119
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
-
-
-
12 282
health
-
-
-
6 212
income
-
-
-
13 349
total
-
-
-
31 843
Employee
32 040
-
89 000
-
health
2 236
-
6 212
-
social contributions
4 422
-
12 282
-
income
5 344
-
12 910
-
total
12 002
-
31 404
-
Employer
32 040
-
89 000
-
total
-
-
-
-
Corporate
56 960
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%.

2 848
4 449
-
-
total
2 848
4 449
-
-
Dividends
54 112
84 551
-
-
health
3 777
5 902
-
-
social contributions
7 467
11 669
-
-
withholding
8 116
12 682
-
-
total
19 360
30 253
-
-
Income
89 000
89 000
89 000
89 000
Total tax
34 210
34 702
31 404
31 843
After tax
54 790
54 298
57 596
57 157
Living cost
20 038
20 038
20 038
20 038
Free-cash
34 752
34 260
37 558
37 119

Estimated living cost  is ₽20038 per week

₽13410
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1236
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽461
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.
₽4930
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
₽15226
-₽5587
₽16684
₽12215
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
health
-
-
-
6 809
surtax
-
-
-
187
income
-
-
-
13 873
chamber of commerce
-
-
-
357
pensions
-
-
-
16 466
unemployment
-
-
-
5 796
total
-
-
-
43 488
Employee
47 226
37 659
68 964
-
unemployment
1 417
1 130
2 069
-
pensions
4 836
3 856
7 062
-
health
1 827
1 458
2 668
-
income
5 376
2 778
12 422
-
other
472
377
690
-
total
13 928
9 599
24 911
-
Employer
47 226
37 659
68 964
-
chamber of commerce
188
151
276
-
pensions
5 927
4 727
8 654
-
other
2 243
1 788
3 276
-
health
1 784
1 424
2 607
-
unemployment
1 417
1 130
2 069
-
accident
613
490
897
-
surtax
187
187
187
-
payroll
1 417
1 130
2 069
-
total
13 776
11 027
20 035
-
Corporate
27 998
40 316
65 377
-
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.

6 999
10 078
16 344
-
total
6 999
10 078
16 344
-
Dividends
20 999
30 238
-
-
withholding
5 774
8 315
-
-
total
5 774
8 315
-
-
Income
89 000
89 000
89 000
89 000
Total tax
40 477
39 019
61 290
43 488
After tax
48 523
49 981
27 710
45 512
Living cost
33 297
33 297
33 297
33 297
Free-cash
15 226
16 684
-5 587
12 215

Estimated living cost  is ₽33297 per week

₽22208
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2841
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽547
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.
₽7702
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
₽1307
₽568
₽15480
₽8019
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
-
-
-
13 588
communal

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

-
-
-
4 524
national
-
-
-
28 414
total
-
-
-
46 526
Employee

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

67 595
-
68 933
-
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.

588
-
599
-
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.

5 070
-
5 170
-
national
20 781
-
21 305
-
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.

3 176
-
3 240
-
communal

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

3 526
-
3 596
-
total
33 141
-
33 910
-
Employer

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

67 595
-
68 933
-
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.

5 990
-
6 108
-
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.

4 157
-
4 239
-
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.

986
-
1 006
-
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.

879
-
895
-
surtax
7 664
-
7 819
-
total
19 676
-
20 067
-
Corporate
1 729
89 000
-
-
income
346
17 800
-
-
surtax
7
357
-
-
total
353
18 157
-
-
Dividends
1 376
70 843
-
-
withholding

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

68
20 908
-
-
total
68
20 908
-
-
Income
89 000
89 000
89 000
89 000
Total tax
53 238
39 065
53 977
46 526
After tax
35 762
49 935
35 023
42 474
Living cost
34 455
34 455
34 455
34 455
Free-cash
1 307
15 480
568
8 019

Estimated living cost  is ₽34455 per week

₽22194
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3013
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽540
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.
₽8710
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
₽18322
₽13398
₽25853
₽13069
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
-
-
-
789
income
-
-
-
15 527
pensions
-
-
-
24 787
other
-
-
-
88
unemployment
-
-
-
613
total
-
-
-
41 804
Employee
47 039
-
67 486
-
unemployment
730
-
1 045
-
pensions
2 211
-
3 172
-
income
9 925
-
15 676
-
other
47
-
68
-
total
12 913
-
19 961
-
Employer
47 039
-
67 486
-
pensions
11 100
-
15 926
-
other
375
-
540
-
unemployment
2 588
-
3 712
-
accident
931
-
1 336
-
total
14 994
-
21 514
-
Corporate
26 968
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.

4 046
13 349
-
-
total
4 046
13 349
-
-
Dividends
22 922
75 651
-
-
withholding
4 598
15 671
-
-
total
4 598
15 671
-
-
Income
89 000
89 000
89 000
89 000
Total tax
36 551
29 020
41 475
41 804
After tax
52 449
59 980
47 525
47 196
Living cost
34 127
34 127
34 127
34 127
Free-cash
18 322
25 853
13 398
13 069

Estimated living cost  is ₽34127 per week

₽25131
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2421
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.
₽6083
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Barcelona model

Close
Luxembourg , Luxembourg
-₽2881
₽4396
₽3282
₽249
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
-
-
-
750
health
-
-
-
6 253
income
-
-
-
7 018
surtax
-
-
-
4 411
pensions
-
-
-
13 340
communal
-
-
-
5 625
total
-
-
-
37 397
Employee
71 562
-
79 499
-
pensions
5 724
-
6 361
-
health
3 185
-
3 538
-
income
6 912
-
8 977
-
surtax
4 386
-
4 872
-
total
20 207
-
23 748
-
Employer
71 562
-
79 499
-
pensions
5 724
-
6 361
-
health
2 182
-
2 425
-
accident
644
-
716
-
total
8 550
-
9 502
-
Corporate
8 887
89 000
-
-
income
1 332
13 349
-
-
communal
-
6 007
-
-
surtax
93
934
-
-
total
1 425
20 290
-
-
Dividends
7 462
68 709
-
-
income
9 226
3 768
-
-
withholding
1 119
10 306
-
-
total
10 345
14 074
-
-
Income
89 000
89 000
89 000
89 000
Total tax
40 527
34 364
33 250
37 397
After tax
48 473
54 636
55 750
51 603
Living cost
51 354
51 354
51 354
51 354
Free-cash
-2 881
3 282
4 396
249

Estimated living cost  is ₽51354 per week

₽38523
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3111
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽543
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9174
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
₽31752
₽23411
₽34756
₽25128
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
health
-
-
-
6 319
income
-
-
-
16 394
surtax
-
-
-
1 919
pensions
-
-
-
17 800
other
-
-
-
-
unemployment
-
-
-
215
total
-
-
-
42 647
Employee
31 824
-
73 524
-
unemployment
2 215
-
5 118
-
pensions
2 123
-
4 905
-
health
812
-
1 874
-
income
5 335
-
15 270
-
other
-
-
-
-
surtax
113
-
1 722
-
total
10 598
-
28 889
-
Employer
31 824
-
73 524
-
pensions
4 243
-
9 800
-
other
-
-
-
-
health
1 447
-
3 344
-
unemployment
1 010
-
2 331
-
total
6 700
-
15 475
-
Corporate
50 477
89 000
-
-
income
13 123
23 140
-
-
total
13 123
23 140
-
-
Dividends
37 354
65 860
-
-
withholding
5 602
9 879
-
-
total
5 602
9 879
-
-
Income
89 000
89 000
89 000
89 000
Total tax
36 023
33 019
44 364
42 647
After tax
52 977
55 981
44 636
46 353
Living cost
21 225
21 225
21 225
21 225
Free-cash
31 752
34 756
23 411
25 128

Estimated living cost  is ₽21225 per week

₽12815
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1845
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽493
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.
₽6074
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
₽19226
₽16048
₽21325
₽20259
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
-
-
-
22 891
municipal
-
-
-
529
regional
-
-
-
1 342
national
-
-
-
18 523
total
-
-
-
43 285
Employee
52 419
-
89 000
-
regional
706
-
1 197
-
municipal
278
-
472
-
national
8 305
-
15 817
-
social contributions
17 676
-
30 010
-
total
26 965
-
47 496
-
Employer
52 419
-
89 000
-
total
-
-
-
-
Corporate
36 581
89 000
-
-
municipal
1 818
4 424
-
-
nationa
8 780
21 360
-
-
total
10 598
25 784
-
-
Dividends
25 982
63 216
-
-
withholding
6 755
16 435
-
-
total
6 755
16 435
-
-
Income
89 000
89 000
89 000
89 000
Total tax
44 318
42 219
47 496
43 285
After tax
44 682
46 781
41 504
45 715
Living cost
25 456
25 456
25 456
25 456
Free-cash
19 226
21 325
16 048
20 259

Estimated living cost  is ₽25456 per week

₽15831
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2579
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽436
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6610
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
₽22255
₽16404
₽32515
₽14586
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
-
-
-
25 988
health
-
-
-
12 015
income
-
-
-
7 650
solidarity contribution
-
-
-
-
total
-
-
-
45 653
Employee
42 295
-
66 418
-
solidarity contribution
-
-
-
-
health
5 710
-
8 966
-
social contributions
2 749
-
4 317
-
income
5 075
-
7 970
-
total
13 534
-
21 253
-
Employer
42 295
-
66 418
-
health
3 807
-
5 978
-
social contributions
10 574
-
16 604
-
total
14 381
-
22 582
-
Corporate
32 325
89 000
-
-
income
6 142
16 910
-
-
total
6 142
16 910
-
-
Dividends
26 183
72 090
-
-
withholding
3 927
10 814
-
-
total
3 927
10 814
-
-
Income
89 000
89 000
89 000
89 000
Total tax
37 984
27 724
43 835
45 653
After tax
51 016
61 276
45 165
43 347
Living cost
28 761
28 761
28 761
28 761
Free-cash
22 255
32 515
16 404
14 586

Estimated living cost  is ₽28761 per week

₽21388
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1593
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.
₽5282
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
₽19469
-₽2403
₽19935
₽15551
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
health
-
-
-
6 809
surtax
-
-
-
-
income
-
-
-
13 873
chamber of commerce
-
-
-
357
pensions
-
-
-
16 466
unemployment
-
-
-
5 796
total
-
-
-
43 301
Employee
41 308
37 659
69 109
-
unemployment
1 239
1 130
2 073
-
pensions
4 230
3 856
7 076
-
health
1 598
1 458
2 674
-
income
3 680
2 778
12 472
-
other
412
377
690
-
total
11 159
9 599
24 985
-
Employer
41 308
37 659
69 109
-
chamber of commerce
165
151
276
-
pensions
5 184
4 727
8 674
-
other
1 962
1 788
3 283
-
health
1 562
1 424
2 613
-
unemployment
1 239
1 130
2 073
-
accident
536
490
898
-
surtax
-
-
-
-
payroll
1 239
1 130
2 073
-
total
11 887
10 840
19 890
-
Corporate
35 805
40 503
65 522
-
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.

8 952
10 125
16 380
-
total
8 952
10 125
16 380
-
Dividends
26 853
30 378
-
-
withholding
7 385
8 353
-
-
total
7 385
8 353
-
-
Income
89 000
89 000
89 000
89 000
Total tax
39 383
38 917
61 255
43 301
After tax
49 617
50 083
27 745
45 699
Living cost
30 148
30 148
30 148
30 148
Free-cash
19 469
19 935
-2 403
15 551

Estimated living cost  is ₽30148 per week

₽18085
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3079
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽538
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.
₽8446
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
₽70213
₽59127
₽72477
₽76037
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
15 092
-
89 000
-
income
3 018
-
17 800
-
total
3 018
-
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%.

73 908
89 000
-
-
total
-
-
-
-
Dividends
73 908
89 000
-
-
withholding
3 696
4 450
-
-
total
3 696
4 450
-
-
Income
89 000
89 000
89 000
89 000
Total tax
6 714
4 450
17 800
890
After tax
82 286
84 550
71 200
88 110
Living cost
12 073
12 073
12 073
12 073
Free-cash
70 213
72 477
59 127
76 037

Estimated living cost  is ₽12073 per week

₽8170
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽507
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽405
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.
₽2991
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
₽28027
₽18391
₽35930
₽20942
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
health
-
-
-
8 757
income
-
-
-
17 568
pensions
-
-
-
16 254
unemployment
-
-
-
133
total
-
-
-
42 712
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.

41 787
-
77 008
-
unemployment
59
-
108
-
pensions
6 477
-
11 936
-
health
2 699
-
4 975
-
income
7 206
-
16 254
-
total
16 441
-
33 273
-
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.

41 787
-
77 008
-
pensions
3 698
-
6 814
-
health
2 783
-
5 129
-
unemployment
25
-
47
-
total
6 506
-
11 990
-
Corporate
40 707
89 000
-
-
income
7 734
16 911
-
-
total
7 734
16 911
-
-
Dividends
32 972
72 089
-
-
withholding
4 946
10 813
-
-
total
4 946
10 813
-
-
Income
89 000
89 000
89 000
89 000
Total tax
35 627
27 724
45 263
42 712
After tax
53 373
61 276
43 737
46 288
Living cost
25 346
25 346
25 346
25 346
Free-cash
28 027
35 930
18 391
20 942

Estimated living cost  is ₽25346 per week

₽17395
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1625
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.
₽5837
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
-₽52153
₽35698
₽13300
₽20658
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
-
-
-
10 146
income
-
-
-
17 348
total
-
-
-
27 494
Employee
58 570
-
-
-
social contributions
4 803
-
684
-
income
12 919
-
-
-
total
17 722
-
684
-
Employer
58 570
-
-
-
social contributions
82 583
-
11 770
-
total
82 583
-
11 770
-
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
100 305
34 852
12 454
27 494
After tax
-11 305
54 148
76 546
61 506
Living cost
40 848
40 848
40 848
40 848
Free-cash
-52 153
13 300
35 698
20 658

Estimated living cost  is ₽40848 per week

₽26504
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3842
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽521
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.
₽9982
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
₽20031
₽16079
₽20983
₽20358
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
social contributions

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

-
-
-
30 927
income
-
-
-
8 074
surtax
-
-
-
-
total
-
-
-
39 001
Employee
43 462
-
71 919
-
social contributions
4 781
-
7 912
-
income
9 040
-
18 287
-
surtax
-
-
-
-
total
13 821
-
26 199
-
Employer
43 462
-
71 919
-
social contributions
10 322
-
17 081
-
total
10 322
-
17 081
-
Corporate
35 216
89 000
-
-
income
7 395
18 689
-
-
surtax
-
-
-
-
total
7 395
18 689
-
-
Dividends
27 821
70 311
-
-
withholding
7 790
19 687
-
-
total
7 790
19 687
-
-
Income
89 000
89 000
89 000
89 000
Total tax
39 328
38 376
43 280
39 001
After tax
49 672
50 624
45 720
49 999
Living cost
29 641
29 641
29 641
29 641
Free-cash
20 031
20 983
16 079
20 358

Estimated living cost  is ₽29641 per week

₽22177
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1748
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽495
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.
₽5220
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
₽5711
₽5178
-₽785
₽5766
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
-
-
-
2 536
health
-
-
-
1 345
income
-
-
-
7 698
surtax
-
-
-
-
pensions
-
-
-
23 252
other
-
-
-
2 762
total
-
-
-
37 593
Employee
59 186
-
67 818
-
pensions
6 694
-
7 668
-
social contributions
1 686
-
1 933
-
income
5 164
-
7 400
-
surtax
-
-
-
-
total
13 544
-
17 001
-
Employer
59 186
-
67 818
-
pensions
9 725
-
11 143
-
other
2 043
-
2 340
-
health
4 142
-
4 747
-
unemployment
2 398
-
2 747
-
social contributions
178
-
203
-
total
18 486
-
21 180
-
Corporate
11 329
89 000
-
-
income
3 172
24 919
-
-
surtax
-
-
-
-
total
3 172
24 919
-
-
Dividends
8 157
64 081
-
-
surtax
-
-
-
-
social contributions
1 402
11 023
-
-
withholding
1 044
8 202
-
-
total
2 446
19 225
-
-
Income
89 000
89 000
89 000
89 000
Total tax
37 648
44 144
38 181
37 593
After tax
51 352
44 856
50 819
51 407
Living cost
45 641
45 641
45 641
45 641
Free-cash
5 711
-785
5 178
5 766

Estimated living cost  is ₽45641 per week

₽30889
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3734
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.
₽10392
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
₽48520
₽42175
₽51694
₽39693
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
-
-
-
19 581
income
-
-
-
1 320
total
-
-
-
20 901
Employee
30 380
-
77 057
-
social contributions
1 974
-
5 009
-
income
-
-
1 467
-
total
1 974
-
6 476
-
Employer
30 380
-
77 057
-
social contributions
4 709
-
11 943
-
total
4 709
-
11 943
-
Corporate
53 911
89 000
-
-
income
5 391
8 900
-
-
total
5 391
8 900
-
-
Dividends
48 520
80 100
-
-
total
-
-
-
-
Income
89 000
89 000
89 000
89 000
Total tax
12 074
8 900
18 419
20 901
After tax
76 926
80 100
70 581
68 099
Living cost
28 406
28 406
28 406
28 406
Free-cash
48 520
51 694
42 175
39 693

Estimated living cost  is ₽28406 per week

₽18367
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2141
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽534
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.
₽7363
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
-₽115602
-₽115602
-₽115602
₽10271
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
municipal
-
-
-
16 270
pensions
-
-
-
814
labour market
-
-
-
7 055
national
-
-
-
9 364
total
-
-
-
33 503
Employee
190 887
190 887
190 887
-
pensions
271
271
271
-
municipal
40 648
40 648
40 648
-
national
23 320
23 320
23 320
-
labour market
15 249
15 249
15 249
-
total
79 488
79 488
79 488
-
Employer
190 887
190 887
190 887
-
municipal
40 713
40 713
40 713
-
pensions
543
543
543
-
national
23 361
23 361
23 361
-
labour market
15 271
15 271
15 271
-
total
79 888
79 888
79 888
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
89 000
89 000
89 000
89 000
Total tax
159 376
159 376
159 376
33 503
After tax
-70 376
-70 376
-70 376
55 497
Living cost
45 226
45 226
45 226
45 226
Free-cash
-115 602
-115 602
-115 602
10 271

Estimated living cost  is ₽45226 per week

₽30953
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4001
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽696
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.
₽9576
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
₽4045
₽24958
-₽13415
₽40500
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
-
-
-
240
health
-
-
-
2 075
income
-
-
-
21 249
pensions
-
-
-
3 959
other
-
-
-
353
total
-
-
-
27 876
Employee
32 443
-
75 410
-
pensions
3 653
-
7 259
-
health
3 715
-
8 634
-
income
4 451
-
13 935
-
total
11 819
-
29 828
-
Employer
32 443
-
75 410
-
pensions
5 275
-
10 483
-
unemployment
795
-
1 847
-
accident
542
-
1 260
-
total
6 612
-
13 590
-
Corporate
49 946
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.

44 951
80 100
-
-
total
44 951
80 100
-
-
Dividends
4 995
8 900
-
-
withholding
949
1 691
-
-
total
949
1 691
-
-
Income
89 000
89 000
89 000
89 000
Total tax
64 331
81 791
43 418
27 876
After tax
24 669
7 209
45 582
61 124
Living cost
20 624
20 624
20 624
20 624
Free-cash
4 045
-13 415
24 958
40 500

Estimated living cost  is ₽20624 per week

₽15012
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1176
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽387
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.
₽4049
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
₽20692
₽14931
₽23316
₽27535
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
-
-
-
976
municipal
-
-
-
15 844
national
-
-
-
8 365
total
-
-
-
25 185
Employee
49 717
-
74 873
-
unemployment
746
-
1 123
-
pensions
3 355
-
5 053
-
municipal
8 143
-
12 228
-
national
821
-
4 499
-
health
371
-
759
-
total
13 436
-
23 662
-
Employer
49 717
-
74 873
-
pensions
8 626
-
12 990
-
health
382
-
576
-
unemployment
323
-
486
-
accident
50
-
75
-
total
9 381
-
14 127
-
Corporate
29 902
89 000
-
-
income
5 981
17 800
-
-
total
5 981
17 800
-
-
Dividends

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

17 941
53 400
-
-
national
-
1 992
-
-
municipal
3 230
9 612
-
-
total
3 230
11 604
-
-
Income
89 000
89 000
89 000
89 000
Total tax
32 028
29 404
37 789
25 185
After tax
56 972
59 596
51 211
63 815
Living cost
36 280
36 280
36 280
36 280
Free-cash
20 692
23 316
14 931
27 535

Estimated living cost  is ₽36280 per week

₽23698
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3490
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽577
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.
₽8516
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
₽38158
₽41915
₽43298
₽42006
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
-
-
-
13 884
health
-
-
-
2 270
income
-
-
-
8 961
total
-
-
-
25 115
Employee
72 664
72 664
80 798
-
health
563
1 236
1 374
-
social contributions
2 747
6 031
6 707
-
income
7 912
6 727
8 922
-
total
11 222
13 994
17 003
-
Employer
72 664
72 664
80 798
-
health
612
1 345
1 496
-
social contributions
2 747
6 031
6 707
-
total
3 359
7 376
8 203
-
Corporate
52 540
8 960
-
-
income
6 567
1 121
-
-
total
6 567
1 121
-
-
Dividends
45 973
7 839
-
-
withholding
7 815
1 332
-
-
total
7 815
1 332
-
-
Income
89 000
89 000
89 000
89 000
Total tax
28 963
23 823
25 206
25 115
After tax
60 037
65 177
63 794
63 885
Living cost
21 879
21 879
21 879
21 879
Free-cash
38 158
43 298
41 915
42 006

Estimated living cost  is ₽21879 per week

₽13112
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2147
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽484
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6137
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
₽53889
₽39910
₽58696
₽56123
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
health
-
-
-
3 420
income
-
-
-
8 416
pensions
-
-
-
6 011
unemployment
-
-
-
27
total
-
-
-
17 874
Employee

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

21 690
-
80 688
-
unemployment
108
-
403
-
pensions
3 253
-
12 103
-
health
1 843
-
6 859
-
income
1 483
-
6 411
-
total
6 687
-
25 776
-
Employer

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

21 690
-
80 688
-
pensions
1 193
-
4 438
-
health
933
-
3 470
-
unemployment
108
-
403
-
total
2 234
-
8 311
-
Corporate
65 077
89 000
-
-
income
5 857
8 011
-
-
total
5 857
8 011
-
-
Dividends
59 220
80 989
-
-
withholding
5 330
7 290
-
-
total
5 330
7 290
-
-
Income
89 000
89 000
89 000
89 000
Total tax
20 108
15 301
34 087
17 874
After tax
68 892
73 699
54 913
71 126
Living cost
15 003
15 003
15 003
15 003
Free-cash
53 889
58 696
39 910
56 123

Estimated living cost  is ₽15003 per week

₽9572
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1081
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽447
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.
₽3902
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
₽29036
₽21539
₽33994
₽21210
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
-
-
-
789
income
-
-
-
15 527
pensions
-
-
-
24 787
other
-
-
-
88
unemployment
-
-
-
613
total
-
-
-
41 804
Employee
34 941
-
67 486
-
unemployment
542
-
1 045
-
pensions
1 643
-
3 172
-
income
6 736
-
15 676
-
other
34
-
68
-
total
8 955
-
19 961
-
Employer
34 941
-
67 486
-
pensions
8 245
-
15 926
-
other
280
-
540
-
unemployment
1 922
-
3 712
-
accident
692
-
1 336
-
total
11 139
-
21 514
-
Corporate
42 919
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.

6 438
13 349
-
-
total
6 438
13 349
-
-
Dividends
36 481
75 651
-
-
withholding
7 446
15 671
-
-
total
7 446
15 671
-
-
Income
89 000
89 000
89 000
89 000
Total tax
33 978
29 020
41 475
41 804
After tax
55 022
59 980
47 525
47 196
Living cost
25 986
25 986
25 986
25 986
Free-cash
29 036
33 994
21 539
21 210

Estimated living cost  is ₽25986 per week

₽17540
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2498
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽455
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.
₽5493
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
₽53395
₽54797
₽53695
₽54927
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
health
-
-
-
974
income
-
-
-
29 915
pensions
-
-
-
1 343
total
-
-
-
32 232
Employee
2 804
-
87 489
-
unemployment
28
-
67
-
pensions
252
-
604
-
health
140
-
336
-
income
542
-
29 844
-
total
962
-
30 851
-
Employer
2 804
-
87 489
-
pensions
308
-
739
-
health
266
-
638
-
unemployment
56
-
134
-
total
630
-
1 511
-
Corporate
85 565
89 000
-
-
income
18 824
19 580
-
-
total
18 824
19 580
-
-
Dividends
66 740
69 420
-
-
withholding
13 348
13 884
-
-
total
13 348
13 884
-
-
Income
89 000
89 000
89 000
89 000
Total tax
33 764
33 464
32 362
32 232
After tax
55 236
55 536
56 638
56 768
Living cost
1 841
1 841
1 841
1 841
Free-cash
53 395
53 695
54 797
54 927

Estimated living cost  is ₽1841 per week

₽1094
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽149
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽42
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.
₽556
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
₽43318
₽30087
₽47967
₽30087
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
health
-
-
-
7 191
income
-
-
-
16 188
pensions
-
-
-
18 151
unemployment
-
-
-
1 047
total
-
-
-
42 577
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.

24 634
-
76 504
-
unemployment
185
-
524
-
pensions
3 449
-
9 774
-
health
1 269
-
3 595
-
income
3 396
-
16 188
-
total
8 299
-
30 081
-
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.

24 634
-
76 504
-
pensions
2 956
-
8 377
-
health
1 269
-
3 595
-
unemployment
185
-
524
-
total
4 410
-
12 496
-
Corporate
59 956
89 000
-
-
income
8 993
13 350
-
-
total
8 993
13 350
-
-
Dividends
50 963
75 650
-
-
withholding
7 644
11 347
-
-
total
7 644
11 347
-
-
Income
89 000
89 000
89 000
89 000
Total tax
29 346
24 697
42 577
42 577
After tax
59 654
64 303
46 423
46 423
Living cost
16 336
16 336
16 336
16 336
Free-cash
43 318
47 967
30 087
30 087

Estimated living cost  is ₽16336 per week

₽10999
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1264
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽473
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.
₽3601
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
₽24807
₽20244
₽25148
₽24523
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
social contributions

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

-
-
-
30 927
income
-
-
-
8 074
surtax
-
-
-
-
total
-
-
-
39 001
Employee
36 677
-
71 919
-
social contributions
4 035
-
7 912
-
income
7 166
-
18 287
-
surtax
-
-
-
-
total
11 201
-
26 199
-
Employer
36 677
-
71 919
-
social contributions
8 710
-
17 081
-
total
8 710
-
17 081
-
Corporate
43 613
89 000
-
-
income
9 158
18 689
-
-
surtax
-
-
-
-
total
9 158
18 689
-
-
Dividends
34 455
70 311
-
-
withholding
9 648
19 687
-
-
total
9 648
19 687
-
-
Income
89 000
89 000
89 000
89 000
Total tax
38 717
38 376
43 280
39 001
After tax
50 283
50 624
45 720
49 999
Living cost
25 476
25 476
25 476
25 476
Free-cash
24 807
25 148
20 244
24 523

Estimated living cost  is ₽25476 per week

₽18044
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1770
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽452
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.
₽5211
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
₽19559
₽14314
₽26769
₽13985
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
-
-
-
789
income
-
-
-
15 527
pensions
-
-
-
24 787
other
-
-
-
88
unemployment
-
-
-
613
total
-
-
-
41 804
Employee
45 638
-
67 486
-
unemployment
707
-
1 045
-
pensions
2 145
-
3 172
-
income
9 532
-
15 676
-
other
45
-
68
-
total
12 429
-
19 961
-
Employer
45 638
-
67 486
-
pensions
10 770
-
15 926
-
other
366
-
540
-
unemployment
2 511
-
3 712
-
accident
904
-
1 336
-
total
14 551
-
21 514
-
Corporate
28 811
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.

4 322
13 349
-
-
total
4 322
13 349
-
-
Dividends
24 489
75 651
-
-
withholding
4 928
15 671
-
-
total
4 928
15 671
-
-
Income
89 000
89 000
89 000
89 000
Total tax
36 230
29 020
41 475
41 804
After tax
52 770
59 980
47 525
47 196
Living cost
33 211
33 211
33 211
33 211
Free-cash
19 559
26 769
14 314
13 985

Estimated living cost  is ₽33211 per week

₽23851
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2582
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽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.
₽6311
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
₽54217
₽53403
₽59940
₽50737
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
health
-
-
-
3 772
income
-
-
-
13 350
pensions

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

-
-
-
4 855
unemployment
-
-
-
131
total
-
-
-
22 108
Employee
21 392
-
82 564
-
accident

We are using the highest rate at 1.1%.

235
-
361
-
pensions

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

1 878
-
2 880
-
health
984
-
1 509
-
income
2 140
-
8 256
-
total
5 237
-
13 006
-
Employer
21 392
-
82 564
-
pensions

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

2 357
-
3 615
-
health
1 476
-
2 263
-
unemployment
128
-
197
-
accident

We are using the highest rate at 1.1%.

235
-
361
-
total
4 196
-
6 436
-
Corporate
63 411
89 000
-
-
income
6 341
8 900
-
-
total
6 341
8 900
-
-
Dividends
57 070
80 100
-
-
withholding
2 854
4 005
-
-
total
2 854
4 005
-
-
Income
89 000
89 000
89 000
89 000
Total tax
18 628
12 905
19 442
22 108
After tax
70 372
76 095
69 558
66 892
Living cost
16 155
16 155
16 155
16 155
Free-cash
54 217
59 940
53 403
50 737

Estimated living cost  is ₽16155 per week

₽10685
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽925
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽385
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.
₽4161
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
₽21812
₽27522
₽9451
₽21055
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
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.

-
-
-
6 456
trade
-
-
-
6 467
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.

-
-
-
17 572
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.

-
-
-
967
total
-
-
-
31 462
Employee

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

47 019
-
89 000
-
health

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

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

6 456
-
6 456
-
income

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

3 866
-
17 572
-
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.

213
-
967
-
total
10 535
-
24 995
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
41 981
89 000
-
-
income
6 298
13 349
-
-
chamber of commerce
204
274
-
-
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.

346
733
-
-
trade
6 024
12 772
-
-
total
12 872
27 128
-
-
Dividends
29 109
61 871
-
-
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.

380
830
-
-
withholding
6 918
15 108
-
-
total
7 298
15 938
-
-
Income
89 000
89 000
89 000
89 000
Total tax
30 705
43 066
24 995
31 462
After tax
58 295
45 934
64 005
57 538
Living cost
36 483
36 483
36 483
36 483
Free-cash
21 812
9 451
27 522
21 055

Estimated living cost  is ₽36483 per week

₽25167
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3925
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽529
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6861
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
₽10556
₽7391
₽8470
₽7391
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
-
-
-
7 798
income
-
-
-
19 981
total
-
-
-
27 779
Employee
73 918
-
89 000
-
social contributions
6 141
-
7 798
-
income
13 948
-
19 981
-
total
20 089
-
27 779
-
Employer
73 918
-
89 000
-
total
-
-
-
-
Corporate
15 082
89 000
-
-
income
1 885
11 125
-
-
total
1 885
11 125
-
-
Dividends
13 197
77 875
-
-
withholding
2 640
15 575
-
-
total
2 640
15 575
-
-
Income
89 000
89 000
89 000
89 000
Total tax
24 614
26 700
27 779
27 779
After tax
64 386
62 300
61 221
61 221
Living cost
53 830
53 830
53 830
53 830
Free-cash
10 556
8 470
7 391
7 391

Estimated living cost  is ₽53830 per week

₽40953
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4386
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.
₽7976
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
₽22822
₽30975
₽18556
₽21982
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
-
-
-
26 899
health

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

-
-
-
5 816
total
-
-
-
32 715
Employee
43 350
-
84 653
-
social contributions
4 343
-
4 347
-
income
4 704
-
15 028
-
total
9 047
-
19 375
-
Employer
43 350
-
84 653
-
social contributions
4 343
-
4 347
-
total
4 343
-
4 347
-
Corporate
41 307
89 000
-
-
income
14 457
31 149
-
-
total
14 457
31 149
-
-
Dividends
26 849
57 851
-
-
social contributions
4 028
4 992
-
-
total
4 028
4 992
-
-
Income
89 000
89 000
89 000
89 000
Total tax
31 875
36 141
23 722
32 715
After tax
57 125
52 859
65 278
56 285
Living cost
34 303
34 303
34 303
34 303
Free-cash
22 822
18 556
30 975
21 982

Estimated living cost  is ₽34303 per week

₽22595
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2704
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.
₽8477
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
₽27172
₽21550
₽31899
₽30471
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
-
-
-
17 761
pensions
-
-
-
6 467
total
-
-
-
24 228
Employee
47 083
-
78 429
-
pensions
3 594
-
7 356
-
health
614
-
1 257
-
income
8 574
-
13 964
-
total
12 782
-
22 577
-
Employer
47 083
-
78 429
-
pensions
4 757
-
9 081
-
health
895
-
1 491
-
total
5 652
-
10 572
-
Corporate
36 265
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.

6 890
16 911
-
-
total
6 890
16 911
-
-
Dividends
29 374
72 089
-
-
withholding
2 203
5 889
-
-
total
2 203
5 889
-
-
Income
89 000
89 000
89 000
89 000
Total tax
27 527
22 800
33 149
24 228
After tax
61 473
66 200
55 851
64 772
Living cost
34 301
34 301
34 301
34 301
Free-cash
27 172
31 899
21 550
30 471

Estimated living cost  is ₽34301 per week

₽23530
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3154
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽429
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.
₽7185
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
₽3734
₽22916
-₽15457
₽38458
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
-
-
-
240
health
-
-
-
2 075
income
-
-
-
21 249
pensions
-
-
-
3 959
other
-
-
-
353
total
-
-
-
27 876
Employee
35 654
-
75 410
-
pensions
4 015
-
7 259
-
health
4 082
-
8 634
-
income
4 891
-
13 935
-
total
12 988
-
29 828
-
Employer
35 654
-
75 410
-
pensions
5 797
-
10 483
-
unemployment
873
-
1 847
-
accident
595
-
1 260
-
total
7 265
-
13 590
-
Corporate
46 080
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.

41 472
80 100
-
-
total
41 472
80 100
-
-
Dividends
4 608
8 900
-
-
withholding
875
1 691
-
-
total
875
1 691
-
-
Income
89 000
89 000
89 000
89 000
Total tax
62 600
81 791
43 418
27 876
After tax
26 400
7 209
45 582
61 124
Living cost
22 666
22 666
22 666
22 666
Free-cash
3 734
-15 457
22 916
38 458

Estimated living cost  is ₽22666 per week

₽16634
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1321
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽457
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4254
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
₽58312
₽41992
₽62146
₽38270
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
-
-
-
13 506
health insurance
-
-
-
6 586
pensions
-
-
-
16 376
unemployment
-
-
-
1 068
work injury
-
-
-
445
total
-
-
-
37 981
Employee

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

20 398
-
89 000
-
unemployment
245
-
906
-
pensions
3 753
-
13 886
-
work injury
102
-
377
-
income
2 040
-
13 506
-
health insurance
1 509
-
5 585
-
total
7 649
-
34 260
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
68 602
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%.

-
890
-
-
total
-
890
-
-
Dividends
68 602
88 110
-
-
withholding
10 290
13 216
-
-
total
10 290
13 216
-
-
Income
89 000
89 000
89 000
89 000
Total tax
17 939
14 106
34 260
37 981
After tax
71 061
74 894
54 740
51 019
Living cost
12 748
12 748
12 748
12 748
Free-cash
58 312
62 146
41 992
38 270

Estimated living cost  is ₽12748 per week

₽7898
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽926
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽398
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.
₽3527
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
₽4934
₽3550
₽9233
₽7619
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
-
-
-
22 891
municipal
-
-
-
595
regional
-
-
-
1 726
national
-
-
-
18 523
total
-
-
-
43 735
Employee
79 630
-
89 000
-
regional
1 202
-
1 446
-
municipal
475
-
531
-
national
13 457
-
15 817
-
social contributions
26 851
-
30 010
-
total
41 985
-
47 804
-
Employer
79 630
-
89 000
-
total
-
-
-
-
Corporate
9 370
89 000
-
-
municipal
452
4 290
-
-
nationa
2 249
21 360
-
-
total
2 701
25 650
-
-
Dividends
6 670
63 351
-
-
withholding
1 734
16 471
-
-
total
1 734
16 471
-
-
Income
89 000
89 000
89 000
89 000
Total tax
46 420
42 121
47 804
43 735
After tax
42 580
46 879
41 196
45 265
Living cost
37 646
37 646
37 646
37 646
Free-cash
4 934
9 233
3 550
7 619

Estimated living cost  is ₽37646 per week

₽26444
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2589
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽568
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.
₽8043
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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