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
₽ 90000
per

Your estimated
City
free-cash

Dresden , Germany
₽15074
₽34789
₽27979
₽26195
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.

-
-
-
90 000
income

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

-
-
-
16 946
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.

-
-
-
931
health

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

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

-
-
-
6 871
trade
-
-
-
6 810
total
-
-
-
31 558
Employee

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

38 468
-
90 000
-
surtax

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

59
-
931
-
income

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

1 075
-
16 946
-
health

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

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

6 871
-
6 871
-
total
8 005
-
24 748
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
51 532
90 000
-
-
income
7 730
13 499
-
-
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.

426
742
-
-
chamber of commerce
227
282
-
-
trade
8 117
14 175
-
-
total
16 500
28 698
-
-
Dividends
35 032
61 300
-
-
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.

460
823
-
-
withholding
8 377
14 942
-
-
total
8 837
15 765
-
-
Income
90 000
90 000
90 000
90 000
Total tax
33 342
44 463
24 748
31 558
After tax
56 658
45 537
65 252
58 442
Living cost
30 463
30 463
30 463
30 463
Free-cash
26 195
15 074
34 789
27 979

Estimated living cost  is ₽30463 per week

₽19162
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3552
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽569
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7180
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Dresden model

Close
Reykjavik , Iceland
₽2749
₽2117
₽1411
-₽311
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
-
-
-
90 000
social contributions
-
-
-
967
municipal
-
-
-
9 182
national
-
-
-
14 229
pensions
-
-
-
10 800
total
-
-
-
35 178
Employee
82 797
-
77 804
-
municipal
10 227
-
9 531
-
pensions
3 312
-
3 112
-
national
15 847
-
14 769
-
total
29 386
-
27 412
-
Employer
82 797
-
77 804
-
pensions
6 624
-
6 224
-
social contributions
890
-
836
-
total
7 514
-
7 060
-
Corporate
-
90 000
-
-
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%.

-
18 000
-
-
total
-
18 000
-
-
Dividends
-
72 000
-
-
withholding
-
15 840
-
-
total
-
15 840
-
-
Income
90 000
90 000
90 000
90 000
Total tax
36 900
33 840
34 472
35 178
After tax
53 100
56 160
55 528
54 822
Living cost
53 411
53 411
53 411
53 411
Free-cash
-311
2 749
2 117
1 411

Estimated living cost  is ₽53411 per week

₽36303
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4965
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽799
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽11344
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Reykjavik model

Close
Riga , Latvia
₽51076
₽29926
₽27242
₽42826
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.

-
-
-
90 000
income
-
-
-
12 900
surtax
-
-
-
-
social contributions

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

-
-
-
28 934
microenterprise
-
-
-
-
total
-
-
-
41 834
Employee
29 388
-
72 529
-
surtax
-
-
-
-
social contributions

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

3 233
-
7 978
-
income
5 231
-
13 701
-
total
8 464
-
21 679
-
Employer
29 388
-
72 529
-
social contributions

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

7 079
-
17 471
-
surtax
-
-
-
-
total
7 079
-
17 471
-
Corporate
53 533
90 000
-
-
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%.

10 707
18 000
-
-
total
10 707
18 000
-
-
Dividends

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

42 825
72 000
-
-
total
-
-
-
-
Income
90 000
90 000
90 000
90 000
Total tax
26 250
18 000
39 150
41 834
After tax
63 750
72 000
50 850
48 166
Living cost
20 924
20 924
20 924
20 924
Free-cash
42 826
51 076
29 926
27 242

Estimated living cost  is ₽20924 per week

₽13349
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1993
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽475
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5107
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Riga model

Close
Rotterdam , Netherlands
-₽4227
-₽9873
₽9011
-₽9873
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
-
-
-
90 000
income
-
-
-
15 625
health
-
-
-
11 448
pensions
-
-
-
11 784
total
-
-
-
38 857
Employee
85 887
85 887
85 887
-
pensions
15 460
11 784
15 460
-
income

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

14 058
14 058
14 058
-
health
13 183
11 213
13 183
-
total
42 701
37 055
42 701
-
Employer
85 887
85 887
85 887
-
health
5 970
5 970
5 970
-
pensions
5 978
5 978
5 978
-
unemployment
3 092
3 092
3 092
-
total
15 040
15 040
15 040
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
income
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
90 000
90 000
90 000
90 000
Total tax
57 741
52 095
57 741
38 857
After tax
32 259
37 905
32 259
51 143
Living cost
42 132
42 132
42 132
42 132
Free-cash
-9 873
-4 227
-9 873
9 011

Estimated living cost  is ₽42132 per week

₽29858
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3798
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽670
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7806
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Rotterdam model

Close
Stockholm , Sweden
₽7934
₽6855
₽3658
₽7009
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
-
-
-
90 000
accident
-
-
-
180
other
-
-
-
10 458
unemployment
-
-
-
90
health
-
-
-
5 616
municipal
-
-
-
19 063
national
-
-
-
-
pensions
-
-
-
9 729
total
-
-
-
45 136
Employee
58 715
-
68 482
-
municipal
17 509
-
20 421
-
national
-
-
-
-
total
17 509
-
20 421
-
Employer
58 715
-
68 482
-
health
3 611
-
4 212
-
pensions
6 347
-
7 403
-
accident
117
-
137
-
unemployment
1 550
-
1 808
-
other
6 823
-
7 958
-
total
18 448
-
21 518
-
Corporate
12 837
90 000
-
-
income
2 824
19 800
-
-
total
2 824
19 800
-
-
Dividends
10 013
70 200
-
-
withholding
3 004
21 060
-
-
total
3 004
21 060
-
-
Income
90 000
90 000
90 000
90 000
Total tax
41 785
40 860
41 939
45 136
After tax
48 215
49 140
48 061
44 864
Living cost
41 206
41 206
41 206
41 206
Free-cash
7 009
7 934
6 855
3 658

Estimated living cost  is ₽41206 per week

₽27310
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4043
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽626
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9227
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Stockholm model

Close
Hamburg , Germany
₽5564
₽25742
₽18629
₽19692
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.

-
-
-
90 000
income

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

-
-
-
16 946
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.

-
-
-
931
health

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

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

-
-
-
6 871
trade
-
-
-
7 113
total
-
-
-
31 861
Employee

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

51 004
-
90 000
-
surtax

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

240
-
931
-
income

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

4 382
-
16 946
-
health

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

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

6 871
-
6 871
-
total
11 493
-
24 748
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
38 996
90 000
-
-
income
5 850
13 499
-
-
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.

323
742
-
-
chamber of commerce
208
281
-
-
trade
6 415
14 805
-
-
total
12 796
29 327
-
-
Dividends
26 201
60 673
-
-
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.

340
813
-
-
withholding
6 169
14 786
-
-
total
6 509
15 599
-
-
Income
90 000
90 000
90 000
90 000
Total tax
30 798
44 926
24 748
31 861
After tax
59 202
45 074
65 252
58 139
Living cost
39 510
39 510
39 510
39 510
Free-cash
19 692
5 564
25 742
18 629

Estimated living cost  is ₽39510 per week

₽26424
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4166
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽590
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8329
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Hamburg model

Close
Limassol , Cyprus
₽33319
₽32577
₽32668
₽29147
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
-
-
-
90 000
income
-
-
-
8 377
social contributions
-
-
-
14 040
health
-
-
-
2 294
total
-
-
-
24 711
Employee
77 337
77 337
81 707
-
social contributions
3 758
6 419
6 781
-
income
8 121
7 159
8 339
-
health
769
1 315
1 389
-
total
12 648
14 893
16 509
-
Employer
77 337
77 337
81 707
-
health
838
1 431
1 512
-
social contributions
3 758
6 419
6 781
-
total
4 596
7 850
8 293
-
Corporate
40 134
4 813
-
-
income
5 018
601
-
-
total
5 018
601
-
-
Dividends
35 117
4 212
-
-
withholding
5 970
716
-
-
total
5 970
716
-
-
Income
90 000
90 000
90 000
90 000
Total tax
28 232
24 060
24 802
24 711
After tax
61 768
65 940
65 198
65 289
Living cost
32 621
32 621
32 621
32 621
Free-cash
29 147
33 319
32 577
32 668

Estimated living cost  is ₽32621 per week

₽22300
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2548
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽548
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7226
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Limassol model

Close
Budapest , Hungary
₽32289
₽33719
₽43892
₽32672
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
-
-
-
90 000
income
-
-
-
11 003
unemployment
-
-
-
1 350
health
-
-
-
6 300
pensions
-
-
-
9 000
total
-
-
-
27 653
Employee

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

The minimum wage is 138,000 HUF per month.

26 641
10 603
75 314
-
unemployment
400
159
1 130
-
pensions
2 664
1 060
7 531
-
income
3 257
1 296
9 207
-
health
1 865
742
5 272
-
total
8 186
3 257
23 140
-
Employer

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

The minimum wage is 138,000 HUF per month.

26 641
10 603
75 314
-
pensions
5 195
2 068
14 686
-
total
5 195
2 068
14 686
-
Corporate
58 164
77 330
-
-
income
5 235
6 960
-
-
total
5 235
6 960
-
-
Dividends
52 930
70 370
-
-
social contributions
10 200
13 601
-
-
withholding
10 057
13 370
-
-
total
20 257
26 971
-
-
Income
90 000
90 000
90 000
90 000
Total tax
38 873
39 256
37 826
27 653
After tax
51 127
50 744
52 174
62 347
Living cost
18 455
18 455
18 455
18 455
Free-cash
32 672
32 289
33 719
43 892

Estimated living cost  is ₽18455 per week

₽12594
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1510
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽369
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3982
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Budapest model

Close
Tallinn , Estonia
₽47708
₽27581
₽23947
₽41458
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
-
-
-
90 000
income
-
-
-
12 060
health
-
-
-
11 700
pensions
-
-
-
18 000
total
-
-
-
41 760
Employee
28 531
-
67 263
-
unemployment
456
-
1 076
-
pensions
571
-
1 346
-
income
3 212
-
12 969
-
total
4 239
-
15 391
-
Employer
28 531
-
67 263
-
health
3 708
-
8 743
-
pensions
5 707
-
13 454
-
unemployment
229
-
538
-
total
9 644
-
22 735
-
Corporate
51 824
90 000
-
-
income
10 366
18 000
-
-
total
10 366
18 000
-
-
Dividends
41 459
72 000
-
-
total
-
-
-
-
Income
90 000
90 000
90 000
90 000
Total tax
24 249
18 000
38 126
41 760
After tax
65 751
72 000
51 874
48 240
Living cost
24 292
24 292
24 292
24 292
Free-cash
41 458
47 708
27 581
23 947

Estimated living cost  is ₽24292 per week

₽16662
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1447
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽489
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5695
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Tallinn model

Close
Gdansk , Poland
-₽15110
₽23347
₽39447
₽3854
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
-
-
-
90 000
accident
-
-
-
257
income
-
-
-
21 062
other
-
-
-
377
health
-
-
-
2 221
pensions
-
-
-
4 236
total
-
-
-
28 153
Employee
35 237
-
75 665
-
pensions
3 968
-
7 768
-
income
4 834
-
13 486
-
health
4 035
-
8 664
-
total
12 837
-
29 918
-
Employer
35 237
-
75 665
-
pensions
5 730
-
11 218
-
accident
588
-
1 263
-
unemployment
863
-
1 854
-
total
7 181
-
14 335
-
Corporate
47 582
90 000
-
-
income

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

42 824
81 000
-
-
total
42 824
81 000
-
-
Dividends
4 758
9 000
-
-
withholding
904
1 710
-
-
total
904
1 710
-
-
Income
90 000
90 000
90 000
90 000
Total tax
63 746
82 710
44 253
28 153
After tax
26 254
7 290
45 747
61 847
Living cost
22 400
22 400
22 400
22 400
Free-cash
3 854
-15 110
23 347
39 447

Estimated living cost  is ₽22400 per week

₽16417
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1241
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽468
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4275
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Gdansk model

Close
Batumi , Georgia
₽77360
₽63860
₽80960
₽75834
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%.

-
-
-
90 000
microenterprise

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

-
-
-
900
total
-
-
-
900
Employee
10 174
-
90 000
-
income
2 035
-
18 000
-
total
2 035
-
18 000
-
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%.

79 826
90 000
-
-
total
-
-
-
-
Dividends
79 826
90 000
-
-
withholding
3 991
4 500
-
-
total
3 991
4 500
-
-
Income
90 000
90 000
90 000
90 000
Total tax
6 026
4 500
18 000
900
After tax
83 974
85 500
72 000
89 100
Living cost
8 140
8 140
8 140
8 140
Free-cash
75 834
77 360
63 860
80 960

Estimated living cost  is ₽8140 per week

₽5044
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽677
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽224
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽2195
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Batumi model

Close
Bratislava , Slovakia
₽39322
₽25954
₽21935
₽32528
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
-
-
-
90 000
income
-
-
-
11 431
other
-
-
-
4 275
health
-
-
-
3 960
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.

-
-
-
21 600
total
-
-
-
41 266
Employee
36 518
-
71 886
-
unemployment
365
-
720
-
pensions

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

2 556
-
5 033
-
income
6 287
-
12 373
-
health
512
-
1 006
-
total
9 720
-
19 132
-
Employer
36 518
-
71 886
-
health
512
-
1 006
-
pensions

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

6 209
-
12 221
-
accident
292
-
574
-
unemployment
365
-
720
-
other
1 827
-
3 594
-
total
9 205
-
18 115
-
Corporate
44 279
90 000
-
-
income
9 299
18 901
-
-
total
9 299
18 901
-
-
Dividends
34 980
71 099
-
-
withholding
2 449
4 978
-
-
total
2 449
4 978
-
-
Income
90 000
90 000
90 000
90 000
Total tax
30 673
23 879
37 247
41 266
After tax
59 327
66 121
52 753
48 734
Living cost
26 799
26 799
26 799
26 799
Free-cash
32 528
39 322
25 954
21 935

Estimated living cost  is ₽26799 per week

₽18935
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1809
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽431
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5623
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Bratislava model

Close
London , United Kingdom
₽574
-₽10167
-₽205
-₽17562
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
-
-
-
90 000
income
-
-
-
16 915
pensions
-
-
-
6 431
total
-
-
-
23 346
Employee
94 595
-
79 417
-
pensions
9 126
-
7 305
-
income
17 052
-
14 172
-
health
1 559
-
1 248
-
total
27 737
-
22 725
-
Employer
94 595
-
79 417
-
health
1 797
-
1 508
-
pensions
11 169
-
9 075
-
total
12 966
-
10 583
-
Corporate
-
90 000
-
-
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.

-
17 100
-
-
total
-
17 100
-
-
Dividends
-
72 900
-
-
withholding
-
5 467
-
-
total
-
5 467
-
-
Income
90 000
90 000
90 000
90 000
Total tax
40 703
22 567
33 308
23 346
After tax
49 297
67 433
56 692
66 654
Living cost
66 859
66 859
66 859
66 859
Free-cash
-17 562
574
-10 167
-205

Estimated living cost  is ₽66859 per week

₽50099
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽7856
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽544
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8362
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Additional information

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

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

Source of data for London model

Close
Varna , Bulgaria
₽63745
₽56489
₽53902
₽59066
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
-
-
-
90 000
income
-
-
-
13 500
unemployment
-
-
-
141
health
-
-
-
4 046
pensions

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

-
-
-
5 206
total
-
-
-
22 893
Employee
17 485
-
83 098
-
accident

We are using the highest rate at 1.1%.

193
-
387
-
pensions

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

1 535
-
3 089
-
income
1 748
-
8 310
-
health
804
-
1 618
-
total
4 280
-
13 404
-
Employer
17 485
-
83 098
-
health
1 207
-
2 427
-
pensions

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

1 927
-
3 877
-
accident

We are using the highest rate at 1.1%.

193
-
387
-
unemployment
105
-
211
-
total
3 432
-
6 902
-
Corporate
69 084
90 000
-
-
income
6 909
9 000
-
-
total
6 909
9 000
-
-
Dividends
62 176
81 000
-
-
withholding
3 108
4 050
-
-
total
3 108
4 050
-
-
Income
90 000
90 000
90 000
90 000
Total tax
17 729
13 050
20 306
22 893
After tax
72 271
76 950
69 694
67 107
Living cost
13 205
13 205
13 205
13 205
Free-cash
59 066
63 745
56 489
53 902

Estimated living cost  is ₽13205 per week

₽7709
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽943
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽350
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4203
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Varna model

Close
Amsterdam , Netherlands
-₽17865
-₽23511
-₽4627
-₽19571
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
-
-
-
90 000
income
-
-
-
15 625
health
-
-
-
11 448
pensions
-
-
-
11 784
total
-
-
-
38 857
Employee
93 245
85 887
85 887
-
pensions
11 784
11 784
15 460
-
income

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

14 058
14 058
14 058
-
health
11 633
11 213
13 183
-
total
37 475
37 055
42 701
-
Employer
93 245
85 887
85 887
-
health
6 480
5 970
5 970
-
pensions
6 489
5 978
5 978
-
unemployment
3 357
3 092
3 092
-
total
16 326
15 040
15 040
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
income
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
90 000
90 000
90 000
90 000
Total tax
53 801
52 095
57 741
38 857
After tax
36 199
37 905
32 259
51 143
Living cost
55 770
55 770
55 770
55 770
Free-cash
-19 571
-17 865
-23 511
-4 627

Estimated living cost  is ₽55770 per week

₽41140
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4981
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽639
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9010
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Amsterdam model

Close
Brno , Czech Republic
₽36972
₽20678
₽18842
₽28055
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
-
-
-
90 000
income
-
-
-
7 735
social contributions
-
-
-
26 280
solidarity contribution
-
-
-
-
health
-
-
-
12 150
total
-
-
-
46 165
Employee
36 754
-
67 164
-
solidarity contribution
-
-
-
-
social contributions
2 389
-
4 366
-
income
4 411
-
8 060
-
health
4 962
-
9 067
-
total
11 762
-
21 493
-
Employer
36 754
-
67 164
-
health
3 308
-
6 045
-
social contributions
9 189
-
16 791
-
total
12 497
-
22 836
-
Corporate
40 749
90 000
-
-
income
7 742
17 100
-
-
total
7 742
17 100
-
-
Dividends
33 007
72 900
-
-
withholding
4 951
10 935
-
-
total
4 951
10 935
-
-
Income
90 000
90 000
90 000
90 000
Total tax
36 952
28 035
44 329
46 165
After tax
53 048
61 965
45 671
43 835
Living cost
24 993
24 993
24 993
24 993
Free-cash
28 055
36 972
20 678
18 842

Estimated living cost  is ₽24993 per week

₽17360
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1778
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽492
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5363
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Brno model

Close
Milan , Italy
₽5579
₽239
₽4525
₽329
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
-
-
-
90 000
social contributions
-
-
-
23 147
regional
-
-
-
975
municipal
-
-
-
534
national
-
-
-
18 380
total
-
-
-
43 036
Employee
89 385
-
90 000
-
municipal
473
-
477
-
national
15 488
-
15 645
-
regional
843
-
851
-
social contributions
30 141
-
30 349
-
total
46 945
-
47 322
-
Employer
89 385
-
90 000
-
total
-
-
-
-
Corporate
615
90 000
-
-
municipal
25
3 510
-
-
nationa
147
21 600
-
-
total
172
25 110
-
-
Dividends
444
64 891
-
-
withholding
115
16 872
-
-
total
115
16 872
-
-
Income
90 000
90 000
90 000
90 000
Total tax
47 232
41 982
47 322
43 036
After tax
42 768
48 018
42 678
46 964
Living cost
42 439
42 439
42 439
42 439
Free-cash
329
5 579
239
4 525

Estimated living cost  is ₽42439 per week

₽29583
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2783
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽651
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9421
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Milan model

Close
Thessaloniki , Greece
₽34418
₽23467
₽25194
₽31284
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
-
-
-
90 000
income
-
-
-
16 173
other
-
-
-
-
surtax
-
-
-
1 819
unemployment
-
-
-
229
health
-
-
-
6 392
pensions
-
-
-
18 000
total
-
-
-
42 613
Employee
33 259
-
74 350
-
other
-
-
-
-
unemployment
2 315
-
5 174
-
pensions
2 218
-
4 959
-
surtax
109
-
1 618
-
income
5 575
-
15 042
-
health
849
-
1 897
-
total
11 066
-
28 690
-
Employer
33 259
-
74 350
-
health
1 514
-
3 382
-
pensions
4 434
-
9 911
-
unemployment
1 054
-
2 357
-
other
-
-
-
-
total
7 002
-
15 650
-
Corporate
49 740
90 000
-
-
income
12 933
23 399
-
-
total
12 933
23 399
-
-
Dividends
36 807
66 601
-
-
withholding
5 522
9 990
-
-
total
5 522
9 990
-
-
Income
90 000
90 000
90 000
90 000
Total tax
36 523
33 389
44 340
42 613
After tax
53 477
56 611
45 660
47 387
Living cost
22 193
22 193
22 193
22 193
Free-cash
31 284
34 418
23 467
25 194

Estimated living cost  is ₽22193 per week

₽13570
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2048
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽512
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6064
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Source of data for Thessaloniki model

Close
Cambridge , United Kingdom
₽21757
₽11016
₽20978
₽13890
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
-
-
-
90 000
income
-
-
-
16 915
pensions
-
-
-
6 431
total
-
-
-
23 346
Employee
63 395
-
79 417
-
pensions
5 381
-
7 305
-
income
11 418
-
14 172
-
health
920
-
1 248
-
total
17 719
-
22 725
-
Employer
63 395
-
79 417
-
health
1 204
-
1 508
-
pensions
6 863
-
9 075
-
total
8 067
-
10 583
-
Corporate
18 538
90 000
-
-
income

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

3 523
17 100
-
-
total
3 523
17 100
-
-
Dividends
15 015
72 900
-
-
withholding
1 125
5 467
-
-
total
1 125
5 467
-
-
Income
90 000
90 000
90 000
90 000
Total tax
30 434
22 567
33 308
23 346
After tax
59 566
67 433
56 692
66 654
Living cost
45 676
45 676
45 676
45 676
Free-cash
13 890
21 757
11 016
20 978

Estimated living cost  is ₽45676 per week

₽34220
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3424
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽478
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7554
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Additional information

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

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

Source of data for Cambridge model

Close
Zurich , Switzerland
-₽38592
-₽8820
-₽4214
-₽12213
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
-
-
-
90 000
other

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

-
-
-
1 800
regional
-
-
-
2 781
health
-
-
-
260
city
-
-
-
948
national
-
-
-
401
pensions
-
-
-
8 279
total
-
-
-
14 469
Employee
93 322
-
80 554
-
unemployment
-
-
-
-
pensions
7 840
-
6 767
-
national
442
-
339
-
regional
3 056
-
2 364
-
city
1 002
-
866
-
health
211
-
180
-
total
12 551
-
10 516
-
Employer
93 322
-
80 554
-
health
211
-
180
-
pensions
7 840
-
6 767
-
unemployment
-
-
-
-
other

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

1 866
-
1 612
-
total
9 917
-
8 559
-
Corporate
-
90 000
-
-
regional
-
19 036
-
-
national
-
7 650
-
-
total
-
26 686
-
-
Dividends
-
63 315
-
-
withholding
-
22 161
-
-
total
-
22 161
-
-
Income
90 000
90 000
90 000
90 000
Total tax
22 468
48 847
19 075
14 469
After tax
67 532
41 153
70 925
75 531
Living cost
79 745
79 745
79 745
79 745
Free-cash
-12 213
-38 592
-8 820
-4 214

Estimated living cost  is ₽79745 per week

₽51857
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽7156
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽979
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽19752
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Additional information

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

Source of data for Zurich model

Close
Munich , Germany
-₽1463
₽19178
₽11763
₽14845
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.

-
-
-
90 000
income

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

-
-
-
16 946
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.

-
-
-
931
health

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

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

-
-
-
6 871
trade
-
-
-
7 415
total
-
-
-
32 163
Employee

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

60 444
-
90 000
-
surtax

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

391
-
931
-
income

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

7 108
-
16 946
-
health

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

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

6 871
-
6 871
-
total
14 370
-
24 748
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
29 556
90 000
-
-
income
4 434
13 499
-
-
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.

244
742
-
-
chamber of commerce
195
279
-
-
trade
5 069
15 435
-
-
total
9 942
29 955
-
-
Dividends
19 615
60 045
-
-
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.

248
805
-
-
withholding
4 521
14 629
-
-
total
4 769
15 434
-
-
Income
90 000
90 000
90 000
90 000
Total tax
29 081
45 389
24 748
32 163
After tax
60 919
44 611
65 252
57 837
Living cost
46 074
46 074
46 074
46 074
Free-cash
14 845
-1 463
19 178
11 763

Estimated living cost  is ₽46074 per week

₽33650
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3685
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽599
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8140
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Munich model

Close
Nice , France
₽10950
₽17516
₽17716
₽16891
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
-
-
-
90 000
income
-
-
-
7 075
other
-
-
-
2 792
surtax
-
-
-
-
social contributions
-
-
-
2 565
health
-
-
-
1 086
pensions
-
-
-
24 356
total
-
-
-
37 874
Employee
43 044
-
68 582
-
pensions
4 867
-
7 757
-
surtax
-
-
-
-
social contributions
1 227
-
1 954
-
income
2 540
-
6 945
-
total
8 634
-
16 656
-
Employer
43 044
-
68 582
-
health
3 014
-
4 800
-
pensions
7 071
-
11 268
-
unemployment
1 743
-
2 777
-
social contributions
130
-
206
-
other
1 485
-
2 367
-
total
13 443
-
21 418
-
Corporate
33 513
90 000
-
-
income
9 385
25 199
-
-
surtax
-
-
-
-
total
9 385
25 199
-
-
Dividends
24 129
64 801
-
-
surtax
-
-
-
-
social contributions
4 149
11 146
-
-
withholding
3 088
8 295
-
-
total
7 237
19 441
-
-
Income
90 000
90 000
90 000
90 000
Total tax
38 699
44 640
38 074
37 874
After tax
51 301
45 360
51 926
52 126
Living cost
34 410
34 410
34 410
34 410
Free-cash
16 891
10 950
17 516
17 716

Estimated living cost  is ₽34410 per week

₽21697
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2798
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽586
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9331
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Nice model

Close
Marseille , France
₽14359
₽20925
₽21125
₽19945
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
-
-
-
90 000
income
-
-
-
7 075
other
-
-
-
2 792
surtax
-
-
-
-
social contributions
-
-
-
2 565
health
-
-
-
1 086
pensions
-
-
-
24 356
total
-
-
-
37 874
Employee
38 423
-
68 582
-
pensions
4 346
-
7 757
-
surtax
-
-
-
-
social contributions
1 096
-
1 954
-
income
1 981
-
6 945
-
total
7 423
-
16 656
-
Employer
38 423
-
68 582
-
health
2 689
-
4 800
-
pensions
6 314
-
11 268
-
unemployment
1 556
-
2 777
-
social contributions
115
-
206
-
other
1 326
-
2 367
-
total
12 000
-
21 418
-
Corporate
39 577
90 000
-
-
income
11 081
25 199
-
-
surtax
-
-
-
-
total
11 081
25 199
-
-
Dividends
28 496
64 801
-
-
surtax
-
-
-
-
social contributions
4 903
11 146
-
-
withholding
3 647
8 295
-
-
total
8 550
19 441
-
-
Income
90 000
90 000
90 000
90 000
Total tax
39 054
44 640
38 074
37 874
After tax
50 946
45 360
51 926
52 126
Living cost
31 001
31 001
31 001
31 001
Free-cash
19 945
14 359
20 925
21 125

Estimated living cost  is ₽31001 per week

₽17979
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3149
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽588
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9285
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Marseille model

Close
Vilnius , Lithuania
₽33580
₽37178
₽36474
₽34103
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
-
-
-
90 000
income
-
-
-
13 499
social contributions
-
-
-
12 419
health
-
-
-
6 281
total
-
-
-
32 199
Employee
34 101
-
90 000
-
social contributions
4 707
-
12 419
-
income
5 688
-
12 795
-
health
2 380
-
6 281
-
total
12 775
-
31 495
-
Employer
34 101
-
90 000
-
total
-
-
-
-
Corporate
55 899
90 000
-
-
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%.

2 794
4 500
-
-
total
2 794
4 500
-
-
Dividends
53 105
85 500
-
-
social contributions
7 329
11 799
-
-
withholding
7 966
12 826
-
-
health
3 706
5 968
-
-
total
19 001
30 593
-
-
Income
90 000
90 000
90 000
90 000
Total tax
34 570
35 093
31 495
32 199
After tax
55 430
54 907
58 505
57 801
Living cost
21 327
21 327
21 327
21 327
Free-cash
34 103
33 580
37 178
36 474

Estimated living cost  is ₽21327 per week

₽14272
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1315
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽491
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5247
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Vilnius model

Close
Vienna , Austria
₽15193
-₽6117
₽10997
₽13633
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
-
-
-
90 000
income
-
-
-
13 301
surtax
-
-
-
198
unemployment
-
-
-
6 169
chamber of commerce
-
-
-
361
health
-
-
-
6 884
pensions
-
-
-
16 651
total
-
-
-
43 564
Employee
50 263
40 080
69 733
-
other
502
401
697
-
unemployment
1 508
1 202
2 092
-
pensions
5 147
4 103
7 140
-
income
5 722
2 956
11 303
-
health
1 945
1 552
2 699
-
total
14 824
10 214
23 931
-
Employer
50 263
40 080
69 733
-
chamber of commerce
200
160
279
-
health
1 899
1 515
2 636
-
pensions
6 308
5 031
8 751
-
accident
653
521
907
-
unemployment
1 508
1 202
2 092
-
surtax
198
198
198
-
payroll
1 508
1 202
2 092
-
other
2 388
1 903
3 313
-
total
14 662
11 732
20 268
-
Corporate
25 075
38 185
65 915
-
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.

6 270
9 547
16 479
-
total
6 270
9 547
16 479
-
Dividends
18 806
28 639
-
-
withholding
5 172
7 875
-
-
total
5 172
7 875
-
-
Income
90 000
90 000
90 000
90 000
Total tax
40 928
39 368
60 678
43 564
After tax
49 072
50 632
29 322
46 436
Living cost
35 439
35 439
35 439
35 439
Free-cash
13 633
15 193
-6 117
10 997

Estimated living cost  is ₽35439 per week

₽23636
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3023
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽582
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8197
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Vienna model

Close
Brussels , Belgium
₽13842
-₽955
₽6854
-₽2884
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
-
-
-
90 000
communal

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

-
-
-
4 592
social contributions
-
-
-
13 469
national
-
-
-
28 414
total
-
-
-
46 475
Employee

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

71 942
-
69 708
-
unemployment

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

626
-
607
-
communal

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

3 752
-
3 636
-
pensions

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

5 396
-
5 228
-
national
22 118
-
21 244
-
health

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

3 380
-
3 277
-
total
35 272
-
33 992
-
Employer

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

71 942
-
69 708
-
health

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

4 424
-
4 287
-
pensions

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

6 375
-
6 176
-
accident

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

935
-
907
-
unemployment

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

1 050
-
1 017
-
surtax
8 157
-
7 905
-
total
20 941
-
20 292
-
Corporate
-
90 000
-
-
income
-
18 000
-
-
surtax
-
361
-
-
total
-
18 361
-
-
Dividends
-
71 639
-
-
withholding

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

-
21 126
-
-
total
-
21 126
-
-
Income
90 000
90 000
90 000
90 000
Total tax
56 213
39 487
54 284
46 475
After tax
33 787
50 513
35 716
43 525
Living cost
36 671
36 671
36 671
36 671
Free-cash
-2 884
13 842
-955
6 854

Estimated living cost  is ₽36671 per week

₽23621
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3206
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽574
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9270
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Brussels model

Close
Barcelona , Spain
₽24343
₽11916
₽11280
₽16329
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
-
-
-
90 000
accident
-
-
-
809
income
-
-
-
15 399
other
-
-
-
90
unemployment
-
-
-
630
pensions
-
-
-
25 470
total
-
-
-
42 398
Employee
50 064
-
68 242
-
other
50
-
69
-
unemployment
777
-
1 057
-
pensions
2 353
-
3 206
-
income
10 563
-
15 672
-
total
13 743
-
20 004
-
Employer
50 064
-
68 242
-
pensions
11 814
-
16 105
-
accident
991
-
1 351
-
unemployment
2 754
-
3 754
-
other
399
-
548
-
total
15 958
-
21 758
-
Corporate
23 979
90 000
-
-
income

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

3 598
13 499
-
-
total
3 598
13 499
-
-
Dividends
20 381
76 501
-
-
withholding
4 050
15 836
-
-
total
4 050
15 836
-
-
Income
90 000
90 000
90 000
90 000
Total tax
37 349
29 335
41 762
42 398
After tax
52 651
60 665
48 238
47 602
Living cost
36 322
36 322
36 322
36 322
Free-cash
16 329
24 343
11 916
11 280

Estimated living cost  is ₽36322 per week

₽26747
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2577
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽523
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6474
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Barcelona model

Close
Luxembourg , Luxembourg
₽729
₽2383
-₽1945
-₽5624
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
-
-
-
90 000
communal
-
-
-
5 688
accident
-
-
-
760
income
-
-
-
6 566
surtax
-
-
-
4 462
health
-
-
-
6 323
pensions
-
-
-
13 490
total
-
-
-
37 289
Employee
76 164
-
80 394
-
pensions
6 092
-
6 432
-
surtax
4 668
-
4 926
-
income
7 357
-
8 420
-
health
3 390
-
3 577
-
total
21 507
-
23 355
-
Employer
76 164
-
80 394
-
health
2 323
-
2 451
-
pensions
6 092
-
6 432
-
accident
685
-
723
-
total
9 100
-
9 606
-
Corporate
4 735
90 000
-
-
communal
-
6 075
-
-
income
710
13 499
-
-
surtax
50
945
-
-
total
760
20 519
-
-
Dividends
3 976
69 481
-
-
income
9 006
3 673
-
-
withholding
595
10 423
-
-
total
9 601
14 096
-
-
Income
90 000
90 000
90 000
90 000
Total tax
40 968
34 615
32 961
37 289
After tax
49 032
55 385
57 039
52 711
Living cost
54 656
54 656
54 656
54 656
Free-cash
-5 624
729
2 383
-1 945

Estimated living cost  is ₽54656 per week

₽41000
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3311
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽578
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9764
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Luxembourg model

Close
Athens , Greece
₽34021
₽23070
₽24797
₽30820
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
-
-
-
90 000
income
-
-
-
16 173
other
-
-
-
-
surtax
-
-
-
1 819
unemployment
-
-
-
229
health
-
-
-
6 392
pensions
-
-
-
18 000
total
-
-
-
42 613
Employee
33 870
-
74 350
-
other
-
-
-
-
unemployment
2 357
-
5 174
-
pensions
2 260
-
4 959
-
surtax
120
-
1 618
-
income
5 678
-
15 042
-
health
865
-
1 897
-
total
11 280
-
28 690
-
Employer
33 870
-
74 350
-
health
1 540
-
3 382
-
pensions
4 516
-
9 911
-
unemployment
1 075
-
2 357
-
other
-
-
-
-
total
7 131
-
15 650
-
Corporate
48 999
90 000
-
-
income
12 740
23 399
-
-
total
12 740
23 399
-
-
Dividends
36 260
66 601
-
-
withholding
5 439
9 990
-
-
total
5 439
9 990
-
-
Income
90 000
90 000
90 000
90 000
Total tax
36 590
33 389
44 340
42 613
After tax
53 410
56 611
45 660
47 387
Living cost
22 590
22 590
22 590
22 590
Free-cash
30 820
34 021
23 070
24 797

Estimated living cost  is ₽22590 per week

₽13639
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1964
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽525
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6464
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Source of data for Athens model

Close
Naples , Italy
₽20213
₽15225
₽19488
₽17979
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
-
-
-
90 000
social contributions
-
-
-
23 147
regional
-
-
-
1 358
municipal
-
-
-
534
national
-
-
-
18 380
total
-
-
-
43 419
Employee
55 790
-
90 000
-
municipal
296
-
477
-
national
8 839
-
15 645
-
regional
751
-
1 211
-
social contributions
18 813
-
30 349
-
total
28 699
-
47 682
-
Employer
55 790
-
90 000
-
total
-
-
-
-
Corporate
34 210
90 000
-
-
municipal
1 701
4 474
-
-
nationa
8 211
21 600
-
-
total
9 912
26 074
-
-
Dividends
24 298
63 927
-
-
withholding
6 317
16 620
-
-
total
6 317
16 620
-
-
Income
90 000
90 000
90 000
90 000
Total tax
44 928
42 694
47 682
43 419
After tax
45 072
47 306
42 318
46 581
Living cost
27 093
27 093
27 093
27 093
Free-cash
17 979
20 213
15 225
19 488

Estimated living cost  is ₽27093 per week

₽16849
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2745
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽464
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7035
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Naples model

Close
Prague , Czech Republic
₽31167
₽14873
₽13037
₽20180
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
-
-
-
90 000
income
-
-
-
7 735
social contributions
-
-
-
26 280
solidarity contribution
-
-
-
-
health
-
-
-
12 150
total
-
-
-
46 165
Employee
45 291
-
67 164
-
solidarity contribution
-
-
-
-
social contributions
2 944
-
4 366
-
income
5 435
-
8 060
-
health
6 114
-
9 067
-
total
14 493
-
21 493
-
Employer
45 291
-
67 164
-
health
4 076
-
6 045
-
social contributions
11 323
-
16 791
-
total
15 399
-
22 836
-
Corporate
29 310
90 000
-
-
income
5 569
17 100
-
-
total
5 569
17 100
-
-
Dividends
23 741
72 900
-
-
withholding
3 561
10 935
-
-
total
3 561
10 935
-
-
Income
90 000
90 000
90 000
90 000
Total tax
39 022
28 035
44 329
46 165
After tax
50 978
61 965
45 671
43 835
Living cost
30 798
30 798
30 798
30 798
Free-cash
20 180
31 167
14 873
13 037

Estimated living cost  is ₽30798 per week

₽22903
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1706
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽533
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5656
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Prague model

Close
Graz , Austria
₽18652
-₽2716
₽14547
₽18151
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
-
-
-
90 000
income
-
-
-
13 301
surtax
-
-
-
-
unemployment
-
-
-
6 169
chamber of commerce
-
-
-
361
health
-
-
-
6 884
pensions
-
-
-
16 651
total
-
-
-
43 366
Employee
43 964
40 080
69 885
-
other
439
401
699
-
unemployment
1 319
1 202
2 096
-
pensions
4 502
4 103
7 155
-
income
3 916
2 956
11 347
-
health
1 701
1 552
2 704
-
total
11 877
10 214
24 001
-
Employer
43 964
40 080
69 885
-
chamber of commerce
176
160
279
-
health
1 662
1 515
2 641
-
pensions
5 518
5 031
8 770
-
accident
571
521
908
-
unemployment
1 319
1 202
2 096
-
surtax
-
-
-
-
payroll
1 319
1 202
2 096
-
other
2 088
1 903
3 319
-
total
12 653
11 534
20 109
-
Corporate
33 384
38 384
66 074
-
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.

8 346
9 596
16 519
-
total
8 346
9 596
16 519
-
Dividends
25 038
28 788
-
-
withholding
6 886
7 917
-
-
total
6 886
7 917
-
-
Income
90 000
90 000
90 000
90 000
Total tax
39 762
39 261
60 629
43 366
After tax
50 238
50 739
29 371
46 634
Living cost
32 087
32 087
32 087
32 087
Free-cash
18 151
18 652
-2 716
14 547

Estimated living cost  is ₽32087 per week

₽19248
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3277
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽573
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8989
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Graz model

Close
Tbilisi , Georgia
₽72816
₽59316
₽76416
₽70438
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%.

-
-
-
90 000
microenterprise

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

-
-
-
900
total
-
-
-
900
Employee
15 855
-
90 000
-
income
3 171
-
18 000
-
total
3 171
-
18 000
-
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%.

74 145
90 000
-
-
total
-
-
-
-
Dividends
74 145
90 000
-
-
withholding
3 707
4 500
-
-
total
3 707
4 500
-
-
Income
90 000
90 000
90 000
90 000
Total tax
6 878
4 500
18 000
900
After tax
83 122
85 500
72 000
89 100
Living cost
12 684
12 684
12 684
12 684
Free-cash
70 438
72 816
59 316
76 416

Estimated living cost  is ₽12684 per week

₽8583
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽532
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽425
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3142
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Tbilisi model

Close
Ljubljana , Slovenia
₽34991
₽17471
₽20050
₽26576
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.

-
-
-
90 000
income
-
-
-
17 545
unemployment
-
-
-
136
health
-
-
-
8 856
pensions
-
-
-
16 437
total
-
-
-
42 974
Employee

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

44 474
-
77 875
-
unemployment
63
-
109
-
pensions
6 894
-
12 070
-
income
7 670
-
16 217
-
health
2 872
-
5 031
-
total
17 499
-
33 427
-
Employer

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

44 474
-
77 875
-
health
2 962
-
5 188
-
pensions
3 936
-
6 892
-
unemployment
27
-
46
-
total
6 925
-
12 126
-
Corporate
38 601
90 000
-
-
income
7 335
17 099
-
-
total
7 335
17 099
-
-
Dividends
31 266
72 901
-
-
withholding
4 689
10 934
-
-
total
4 689
10 934
-
-
Income
90 000
90 000
90 000
90 000
Total tax
36 448
28 033
45 553
42 974
After tax
53 552
61 967
44 447
47 026
Living cost
26 976
26 976
26 976
26 976
Free-cash
26 576
34 991
17 471
20 050

Estimated living cost  is ₽26976 per week

₽18513
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1729
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽523
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6212
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Ljubljana model

Close
Oslo , Norway
₽10753
₽32581
₽18194
-₽62057
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
-
-
-
90 000
income
-
-
-
17 543
social contributions
-
-
-
10 260
total
-
-
-
27 803
Employee
63 094
-
-
-
social contributions
5 174
-
737
-
income
13 917
-
-
-
total
19 091
-
737
-
Employer
63 094
-
-
-
social contributions
88 963
-
12 679
-
total
88 963
-
12 679
-
Corporate
-
90 000
-
-
income
-
19 800
-
-
total
-
19 800
-
-
Dividends
-
70 200
-
-
income
-
15 444
-
-
total
-
15 444
-
-
Income
90 000
90 000
90 000
90 000
Total tax
108 054
35 244
13 416
27 803
After tax
-18 054
54 756
76 584
62 197
Living cost
44 003
44 003
44 003
44 003
Free-cash
-62 057
10 753
32 581
18 194

Estimated living cost  is ₽44003 per week

₽28551
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4138
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽561
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽10753
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Oslo model

Close
Lisbon , Portugal
₽19643
₽14971
₽19128
₽18631
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.

-
-
-
90 000
income
-
-
-
8 051
surtax
-
-
-
-
social contributions

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

-
-
-
31 274
total
-
-
-
39 325
Employee
46 257
-
72 727
-
surtax
-
-
-
-
social contributions
5 088
-
8 001
-
income
9 622
-
18 208
-
total
14 710
-
26 209
-
Employer
46 257
-
72 727
-
social contributions
10 986
-
17 273
-
total
10 986
-
17 273
-
Corporate
32 758
90 000
-
-
income
6 879
18 901
-
-
surtax
-
-
-
-
total
6 879
18 901
-
-
Dividends
25 879
71 099
-
-
withholding
7 247
19 909
-
-
total
7 247
19 909
-
-
Income
90 000
90 000
90 000
90 000
Total tax
39 822
38 810
43 482
39 325
After tax
50 178
51 190
46 518
50 675
Living cost
31 547
31 547
31 547
31 547
Free-cash
18 631
19 643
14 971
19 128

Estimated living cost  is ₽31547 per week

₽23604
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1861
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽527
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5556
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Lisbon model

Close
Paris , France
-₽3216
₽3350
₽3550
₽3695
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
-
-
-
90 000
income
-
-
-
7 075
other
-
-
-
2 792
surtax
-
-
-
-
social contributions
-
-
-
2 565
health
-
-
-
1 086
pensions
-
-
-
24 356
total
-
-
-
37 874
Employee
62 992
-
68 582
-
pensions
7 125
-
7 757
-
surtax
-
-
-
-
social contributions
1 794
-
1 954
-
income
5 496
-
6 945
-
total
14 415
-
16 656
-
Employer
62 992
-
68 582
-
health
4 409
-
4 800
-
pensions
10 350
-
11 268
-
unemployment
2 552
-
2 777
-
social contributions
189
-
206
-
other
2 174
-
2 367
-
total
19 674
-
21 418
-
Corporate
7 334
90 000
-
-
income
2 054
25 199
-
-
surtax
-
-
-
-
total
2 054
25 199
-
-
Dividends
5 281
64 801
-
-
surtax
-
-
-
-
social contributions
910
11 146
-
-
withholding
676
8 295
-
-
total
1 586
19 441
-
-
Income
90 000
90 000
90 000
90 000
Total tax
37 729
44 640
38 074
37 874
After tax
52 271
45 360
51 926
52 126
Living cost
48 576
48 576
48 576
48 576
Free-cash
3 695
-3 216
3 350
3 550

Estimated living cost  is ₽48576 per week

₽32876
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3974
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽666
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽11060
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Paris model

Close
Andorra , Andorra
₽50767
₽41272
₽38746
₽47389
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
-
-
-
90 000
income
-
-
-
1 220
social contributions
-
-
-
19 802
total
-
-
-
21 022
Employee
32 334
-
77 922
-
income
-
-
1 353
-
social contributions
2 101
-
5 065
-
total
2 101
-
6 418
-
Employer
32 334
-
77 922
-
social contributions
5 012
-
12 078
-
total
5 012
-
12 078
-
Corporate
52 654
90 000
-
-
income
5 266
9 001
-
-
total
5 266
9 001
-
-
Dividends
47 389
80 999
-
-
total
-
-
-
-
Income
90 000
90 000
90 000
90 000
Total tax
12 379
9 001
18 496
21 022
After tax
77 621
80 999
71 504
68 978
Living cost
30 232
30 232
30 232
30 232
Free-cash
47 389
50 767
41 272
38 746

Estimated living cost  is ₽30232 per week

₽19548
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2279
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽569
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7837
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Andorra model

Close
Copenhagen , Denmark
-₽129026
-₽129026
₽7929
-₽129026
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
-
-
-
90 000
labour market
-
-
-
7 130
municipal
-
-
-
16 271
national
-
-
-
9 385
pensions
-
-
-
871
total
-
-
-
33 657
Employee
204 345
204 345
204 345
-
municipal
43 514
43 514
43 514
-
labour market
16 324
16 324
16 324
-
pensions
290
290
290
-
national
24 964
24 964
24 964
-
total
85 092
85 092
85 092
-
Employer
204 345
204 345
204 345
-
national
25 008
25 008
25 008
-
labour market
16 348
16 348
16 348
-
pensions
581
581
581
-
municipal
43 583
43 583
43 583
-
total
85 520
85 520
85 520
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
90 000
90 000
90 000
90 000
Total tax
170 612
170 612
170 612
33 657
After tax
-80 612
-80 612
-80 612
56 343
Living cost
48 414
48 414
48 414
48 414
Free-cash
-129 026
-129 026
-129 026
7 929

Estimated living cost  is ₽48414 per week

₽33135
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4283
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽745
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽10252
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Copenhagen model

Close
Krakow , Poland
-₽14780
₽23677
₽39777
₽3904
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
-
-
-
90 000
accident
-
-
-
257
income
-
-
-
21 062
other
-
-
-
377
health
-
-
-
2 221
pensions
-
-
-
4 236
total
-
-
-
28 153
Employee
34 717
-
75 665
-
pensions
3 909
-
7 768
-
income
4 763
-
13 486
-
health
3 975
-
8 664
-
total
12 647
-
29 918
-
Employer
34 717
-
75 665
-
pensions
5 645
-
11 218
-
accident
580
-
1 263
-
unemployment
851
-
1 854
-
total
7 076
-
14 335
-
Corporate
48 207
90 000
-
-
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.

43 387
81 000
-
-
total
43 387
81 000
-
-
Dividends
4 821
9 000
-
-
withholding
916
1 710
-
-
total
916
1 710
-
-
Income
90 000
90 000
90 000
90 000
Total tax
64 026
82 710
44 253
28 153
After tax
25 974
7 290
45 747
61 847
Living cost
22 070
22 070
22 070
22 070
Free-cash
3 904
-14 780
23 677
39 777

Estimated living cost  is ₽22070 per week

₽16064
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1258
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽414
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4333
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Krakow model

Close
Helsinki , Finland
₽22035
₽13567
₽26481
₽18754
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

-
-
-
90 000
health
-
-
-
966
municipal
-
-
-
16 026
national
-
-
-
7 914
total
-
-
-
24 906
Employee
52 914
-
75 712
-
municipal
8 667
-
12 370
-
unemployment
794
-
1 136
-
pensions
3 571
-
5 111
-
national
874
-
4 170
-
health
395
-
746
-
total
14 301
-
23 533
-
Employer
52 914
-
75 712
-
health
407
-
582
-
pensions
9 180
-
13 137
-
accident
53
-
76
-
unemployment
344
-
492
-
total
9 984
-
14 287
-
Corporate
27 102
90 000
-
-
income
5 420
18 000
-
-
total
5 420
18 000
-
-
Dividends

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

16 261
54 000
-
-
municipal
2 928
9 720
-
-
national
-
1 632
-
-
total
2 928
11 352
-
-
Income
90 000
90 000
90 000
90 000
Total tax
32 633
29 352
37 820
24 906
After tax
57 367
60 648
52 180
65 094
Living cost
38 613
38 613
38 613
38 613
Free-cash
18 754
22 035
13 567
26 481

Estimated living cost  is ₽38613 per week

₽25222
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3714
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽615
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9064
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Helsinki model

Close
Larnaca , Cyprus
₽42654
₽41912
₽42003
₽37180
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
-
-
-
90 000
income
-
-
-
8 377
social contributions
-
-
-
14 040
health
-
-
-
2 294
total
-
-
-
24 711
Employee
77 337
77 337
81 707
-
social contributions
2 924
6 419
6 781
-
income
8 421
7 159
8 339
-
health
599
1 315
1 389
-
total
11 944
14 893
16 509
-
Employer
77 337
77 337
81 707
-
health
651
1 431
1 512
-
social contributions
2 924
6 419
6 781
-
total
3 575
7 850
8 293
-
Corporate
51 195
4 813
-
-
income
6 400
601
-
-
total
6 400
601
-
-
Dividends
44 796
4 212
-
-
withholding
7 615
716
-
-
total
7 615
716
-
-
Income
90 000
90 000
90 000
90 000
Total tax
29 534
24 060
24 802
24 711
After tax
60 466
65 940
65 198
65 289
Living cost
23 286
23 286
23 286
23 286
Free-cash
37 180
42 654
41 912
42 003

Estimated living cost  is ₽23286 per week

₽13956
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2285
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽515
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6531
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Larnaca model

Close
Podgorica , Montenegro
₽58561
₽39579
₽55527
₽53446
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
-
-
-
90 000
income
-
-
-
8 438
unemployment
-
-
-
29
health
-
-
-
3 640
pensions
-
-
-
6 398
total
-
-
-
18 505
Employee

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

23 085
-
81 596
-
unemployment
115
-
408
-
pensions
3 462
-
12 240
-
income
1 578
-
6 466
-
health
1 962
-
6 936
-
total
7 117
-
26 050
-
Employer

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

23 085
-
81 596
-
health
992
-
3 508
-
pensions
1 269
-
4 487
-
unemployment
115
-
408
-
total
2 376
-
8 403
-
Corporate
64 538
90 000
-
-
income
5 808
8 100
-
-
total
5 808
8 100
-
-
Dividends
58 731
81 900
-
-
withholding
5 285
7 371
-
-
total
5 285
7 371
-
-
Income
90 000
90 000
90 000
90 000
Total tax
20 586
15 471
34 453
18 505
After tax
69 414
74 529
55 547
71 495
Living cost
15 968
15 968
15 968
15 968
Free-cash
53 446
58 561
39 579
55 527

Estimated living cost  is ₽15968 per week

₽10188
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1151
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽475
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4153
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Podgorica model

Close
Valencia , Spain
₽33008
₽20581
₽19945
₽27731
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
-
-
-
90 000
accident
-
-
-
809
income
-
-
-
15 399
other
-
-
-
90
unemployment
-
-
-
630
pensions
-
-
-
25 470
total
-
-
-
42 398
Employee
37 188
-
68 242
-
other
36
-
69
-
unemployment
576
-
1 057
-
pensions
1 748
-
3 206
-
income
7 170
-
15 672
-
total
9 530
-
20 004
-
Employer
37 188
-
68 242
-
pensions
8 776
-
16 105
-
accident
737
-
1 351
-
unemployment
2 046
-
3 754
-
other
298
-
548
-
total
11 857
-
21 758
-
Corporate
40 955
90 000
-
-
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.

6 144
13 499
-
-
total
6 144
13 499
-
-
Dividends
34 812
76 501
-
-
withholding
7 081
15 836
-
-
total
7 081
15 836
-
-
Income
90 000
90 000
90 000
90 000
Total tax
34 612
29 335
41 762
42 398
After tax
55 388
60 665
48 238
47 602
Living cost
27 657
27 657
27 657
27 657
Free-cash
27 731
33 008
20 581
19 945

Estimated living cost  is ₽27657 per week

₽18668
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2659
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽485
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5846
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Valencia model

Close
Istanbul , Turkey
₽54201
₽55251
₽55390
₽53880
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
-
-
-
90 000
income
-
-
-
30 186
health
-
-
-
1 036
pensions
-
-
-
1 429
total
-
-
-
32 651
Employee
2 983
-
88 393
-
unemployment
30
-
71
-
pensions
268
-
643
-
income
577
-
30 111
-
health
149
-
357
-
total
1 024
-
31 182
-
Employer
2 983
-
88 393
-
health
283
-
679
-
pensions
328
-
786
-
unemployment
60
-
143
-
total
671
-
1 608
-
Corporate
86 346
90 000
-
-
income
18 996
19 800
-
-
total
18 996
19 800
-
-
Dividends
67 350
70 200
-
-
withholding
13 470
14 040
-
-
total
13 470
14 040
-
-
Income
90 000
90 000
90 000
90 000
Total tax
34 161
33 840
32 790
32 651
After tax
55 839
56 160
57 210
57 349
Living cost
1 959
1 959
1 959
1 959
Free-cash
53 880
54 201
55 251
55 390

Estimated living cost  is ₽1959 per week

₽1164
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽159
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽45
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽591
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Source of data for Istanbul model

Close
Belgrade , Serbia
₽47632
₽28942
₽28941
₽42683
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.

-
-
-
90 000
income
-
-
-
15 570
unemployment
-
-
-
1 115
health
-
-
-
7 656
pensions
-
-
-
19 325
total
-
-
-
43 666
Employee

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

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

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

26 227
-
76 696
-
unemployment
197
-
557
-
pensions
3 672
-
10 406
-
income
3 615
-
15 570
-
health
1 351
-
3 828
-
total
8 835
-
30 361
-
Employer

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

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

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

26 227
-
76 696
-
health
1 351
-
3 828
-
pensions
3 147
-
8 919
-
unemployment
197
-
557
-
total
4 695
-
13 304
-
Corporate
59 078
90 000
-
-
income
8 862
13 500
-
-
total
8 862
13 500
-
-
Dividends
50 216
76 500
-
-
withholding
7 532
11 475
-
-
total
7 532
11 475
-
-
Income
90 000
90 000
90 000
90 000
Total tax
29 924
24 975
43 665
43 666
After tax
60 076
65 025
46 335
46 334
Living cost
17 393
17 393
17 393
17 393
Free-cash
42 683
47 632
28 942
28 941

Estimated living cost  is ₽17393 per week

₽11711
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1345
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽503
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3834
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Belgrade model

Close
Porto , Portugal
₽24076
₽19404
₽23561
₽23716
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.

-
-
-
90 000
income
-
-
-
8 051
surtax
-
-
-
-
social contributions

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

-
-
-
31 274
total
-
-
-
39 325
Employee
39 035
-
72 727
-
surtax
-
-
-
-
social contributions
4 294
-
8 001
-
income
7 627
-
18 208
-
total
11 921
-
26 209
-
Employer
39 035
-
72 727
-
social contributions
9 270
-
17 273
-
total
9 270
-
17 273
-
Corporate
41 695
90 000
-
-
income
8 757
18 901
-
-
surtax
-
-
-
-
total
8 757
18 901
-
-
Dividends
32 938
71 099
-
-
withholding
9 222
19 909
-
-
total
9 222
19 909
-
-
Income
90 000
90 000
90 000
90 000
Total tax
39 170
38 810
43 482
39 325
After tax
50 830
51 190
46 518
50 675
Living cost
27 114
27 114
27 114
27 114
Free-cash
23 716
24 076
19 404
23 561

Estimated living cost  is ₽27114 per week

₽19204
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1884
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽481
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5546
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Porto model

Close
Madrid , Spain
₽25319
₽12892
₽12256
₽17647
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
-
-
-
90 000
accident
-
-
-
809
income
-
-
-
15 399
other
-
-
-
90
unemployment
-
-
-
630
pensions
-
-
-
25 470
total
-
-
-
42 398
Employee
48 573
-
68 242
-
other
48
-
69
-
unemployment
752
-
1 057
-
pensions
2 283
-
3 206
-
income
10 145
-
15 672
-
total
13 228
-
20 004
-
Employer
48 573
-
68 242
-
pensions
11 463
-
16 105
-
accident
962
-
1 351
-
unemployment
2 672
-
3 754
-
other
389
-
548
-
total
15 486
-
21 758
-
Corporate
25 941
90 000
-
-
income

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

3 892
13 499
-
-
total
3 892
13 499
-
-
Dividends
22 049
76 501
-
-
withholding
4 401
15 836
-
-
total
4 401
15 836
-
-
Income
90 000
90 000
90 000
90 000
Total tax
37 007
29 335
41 762
42 398
After tax
52 993
60 665
48 238
47 602
Living cost
35 346
35 346
35 346
35 346
Free-cash
17 647
25 319
12 892
12 256

Estimated living cost  is ₽35346 per week

₽25384
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2748
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽498
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6716
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Madrid model

Close
Sofia , Bulgaria
₽59625
₽52369
₽49782
₽53488
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
-
-
-
90 000
income
-
-
-
13 500
unemployment
-
-
-
141
health
-
-
-
4 046
pensions

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

-
-
-
5 206
total
-
-
-
22 893
Employee
22 941
-
83 098
-
accident

We are using the highest rate at 1.1%.

252
-
387
-
pensions

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

2 014
-
3 089
-
income
2 294
-
8 310
-
health
1 055
-
1 618
-
total
5 615
-
13 404
-
Employer
22 941
-
83 098
-
health
1 583
-
2 427
-
pensions

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

2 528
-
3 877
-
accident

We are using the highest rate at 1.1%.

252
-
387
-
unemployment
138
-
211
-
total
4 501
-
6 902
-
Corporate
62 558
90 000
-
-
income
6 256
9 000
-
-
total
6 256
9 000
-
-
Dividends
56 302
81 000
-
-
withholding
2 815
4 050
-
-
total
2 815
4 050
-
-
Income
90 000
90 000
90 000
90 000
Total tax
19 187
13 050
20 306
22 893
After tax
70 813
76 950
69 694
67 107
Living cost
17 325
17 325
17 325
17 325
Free-cash
53 488
59 625
52 369
49 782

Estimated living cost  is ₽17325 per week

₽11459
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽992
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽413
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4462
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Sofia model

Close
Berlin , Germany
₽7634
₽26423
₽20218
₽20790
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.

-
-
-
90 000
income

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

-
-
-
16 946
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.

-
-
-
931
health

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

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

-
-
-
6 871
trade
-
-
-
6 205
total
-
-
-
30 953
Employee

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

50 042
-
90 000
-
surtax

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

227
-
931
-
income

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

4 115
-
16 946
-
health

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

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

6 871
-
6 871
-
total
11 213
-
24 748
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
39 958
90 000
-
-
income
5 993
13 499
-
-
surtax

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

330
742
-
-
chamber of commerce
212
284
-
-
trade
5 733
12 915
-
-
total
12 268
27 440
-
-
Dividends
27 689
62 558
-
-
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.

359
840
-
-
withholding
6 541
15 257
-
-
total
6 900
16 097
-
-
Income
90 000
90 000
90 000
90 000
Total tax
30 381
43 537
24 748
30 953
After tax
59 619
46 463
65 252
59 047
Living cost
38 829
38 829
38 829
38 829
Free-cash
20 790
7 634
26 423
20 218

Estimated living cost  is ₽38829 per week

₽26785
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4178
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽563
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7302
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Berlin model

Close
Dublin , Ireland
₽5709
₽5551
₽5551
₽7928
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
-
-
-
90 000
income
-
-
-
19 376
social contributions
-
-
-
7 781
total
-
-
-
27 157
Employee
78 672
-
90 000
-
income
14 845
-
19 376
-
social contributions
6 536
-
7 781
-
total
21 381
-
27 157
-
Employer
78 672
-
90 000
-
total
-
-
-
-
Corporate
11 328
90 000
-
-
income
1 416
11 249
-
-
total
1 416
11 249
-
-
Dividends
9 912
78 751
-
-
withholding
1 983
15 750
-
-
total
1 983
15 750
-
-
Income
90 000
90 000
90 000
90 000
Total tax
24 780
26 999
27 157
27 157
After tax
65 220
63 001
62 843
62 843
Living cost
57 292
57 292
57 292
57 292
Free-cash
7 928
5 709
5 551
5 551

Estimated living cost  is ₽57292 per week

₽43587
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4668
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽548
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8489
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Dublin model

Close
Sliema , Malta
₽16678
₽29424
₽18785
₽21678
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.

-
-
-
90 000
income
-
-
-
28 629
health

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

-
-
-
6 077
total
-
-
-
34 706
Employee
46 138
-
85 374
-
income
5 006
-
14 815
-
social contributions
4 623
-
4 626
-
total
9 629
-
19 441
-
Employer
46 138
-
85 374
-
social contributions
4 623
-
4 626
-
total
4 623
-
4 626
-
Corporate
39 240
90 000
-
-
income
13 734
31 499
-
-
total
13 734
31 499
-
-
Dividends
25 505
58 501
-
-
social contributions
3 827
5 314
-
-
total
3 827
5 314
-
-
Income
90 000
90 000
90 000
90 000
Total tax
31 813
36 813
24 067
34 706
After tax
58 187
53 187
65 933
55 294
Living cost
36 509
36 509
36 509
36 509
Free-cash
21 678
16 678
29 424
18 785

Estimated living cost  is ₽36509 per week

₽24048
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2878
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽559
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9022
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Sliema model

Close
Edinburgh , United Kingdom
₽30300
₽19559
₽29521
₽24659
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
-
-
-
90 000
income
-
-
-
16 915
pensions
-
-
-
6 431
total
-
-
-
23 346
Employee
50 971
-
79 417
-
pensions
3 890
-
7 305
-
income
9 282
-
14 172
-
health
665
-
1 248
-
total
13 837
-
22 725
-
Employer
50 971
-
79 417
-
health
969
-
1 508
-
pensions
5 150
-
9 075
-
total
6 119
-
10 583
-
Corporate
32 911
90 000
-
-
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.

6 253
17 100
-
-
total
6 253
17 100
-
-
Dividends
26 658
72 900
-
-
withholding
1 999
5 467
-
-
total
1 999
5 467
-
-
Income
90 000
90 000
90 000
90 000
Total tax
28 208
22 567
33 308
23 346
After tax
61 792
67 433
56 692
66 654
Living cost
37 133
37 133
37 133
37 133
Free-cash
24 659
30 300
19 559
29 521

Estimated living cost  is ₽37133 per week

₽25473
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3415
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽465
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7778
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Additional information

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

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

Source of data for Edinburgh model

Close
Warsaw , Poland
-₽16965
₽21492
₽37592
₽3570
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
-
-
-
90 000
accident
-
-
-
257
income
-
-
-
21 062
other
-
-
-
377
health
-
-
-
2 221
pensions
-
-
-
4 236
total
-
-
-
28 153
Employee
38 154
-
75 665
-
pensions
4 296
-
7 768
-
income
5 234
-
13 486
-
health
4 368
-
8 664
-
total
13 898
-
29 918
-
Employer
38 154
-
75 665
-
pensions
6 204
-
11 218
-
accident
637
-
1 263
-
unemployment
935
-
1 854
-
total
7 776
-
14 335
-
Corporate
44 071
90 000
-
-
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.

39 664
81 000
-
-
total
39 664
81 000
-
-
Dividends
4 407
9 000
-
-
withholding
837
1 710
-
-
total
837
1 710
-
-
Income
90 000
90 000
90 000
90 000
Total tax
62 175
82 710
44 253
28 153
After tax
27 825
7 290
45 747
61 847
Living cost
24 255
24 255
24 255
24 255
Free-cash
3 570
-16 965
21 492
37 592

Estimated living cost  is ₽24255 per week

₽17800
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1413
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽489
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4552
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Warsaw model

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Skopje , Macedonia
₽62911
₽40770
₽38141
₽58019
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.

-
-
-
90 000
income
-
-
-
13 520
unemployment
-
-
-
1 080
work injury
-
-
-
450
health insurance
-
-
-
6 660
pensions
-
-
-
16 560
total
-
-
-
38 270
Employee

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

21 742
-
90 000
-
health insurance
1 609
-
5 953
-
unemployment
261
-
965
-
work injury
109
-
402
-
pensions
4 000
-
14 801
-
income
2 174
-
13 520
-
total
8 153
-
35 641
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
68 258
90 000
-
-
income

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

-
-
-
-
total
-
-
-
-
Dividends
68 258
90 000
-
-
withholding
10 239
13 500
-
-
total
10 239
13 500
-
-
Income
90 000
90 000
90 000
90 000
Total tax
18 392
13 500
35 641
38 270
After tax
71 608
76 500
54 359
51 730
Living cost
13 589
13 589
13 589
13 589
Free-cash
58 019
62 911
40 770
38 141

Estimated living cost  is ₽13589 per week

₽8418
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽987
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽424
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3759
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Skopje model

Close
Rome , Italy
₽7339
₽1986
₽6106
₽2763
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
-
-
-
90 000
social contributions
-
-
-
23 147
regional
-
-
-
1 699
municipal
-
-
-
601
national
-
-
-
18 380
total
-
-
-
43 827
Employee
84 751
-
90 000
-
municipal
506
-
536
-
national
14 322
-
15 645
-
regional
1 280
-
1 417
-
social contributions
28 577
-
30 349
-
total
44 685
-
47 947
-
Employer
84 751
-
90 000
-
total
-
-
-
-
Corporate
5 249
90 000
-
-
municipal
254
4 338
-
-
nationa
1 260
21 600
-
-
total
1 514
25 938
-
-
Dividends
3 736
64 062
-
-
withholding
971
16 656
-
-
total
971
16 656
-
-
Income
90 000
90 000
90 000
90 000
Total tax
47 170
42 594
47 947
43 827
After tax
42 830
47 406
42 053
46 173
Living cost
40 067
40 067
40 067
40 067
Free-cash
2 763
7 339
1 986
6 106

Estimated living cost  is ₽40067 per week

₽28144
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2756
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽605
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8560
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Rome model

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