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
₽28656
₽16714
₽27233
₽35866
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
trade
-
-
-
7 210
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.

-
-
-
6 497
surtax

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

-
-
-
982
income

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

-
-
-
17 848
total
-
-
-
32 537
Employee

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

36 376
-
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.

56
-
982
-
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.

1 016
-
17 848
-
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.

6 497
-
6 497
-
total
7 569
-
25 327
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
53 624
90 000
-
-
trade
8 446
14 175
-
-
income
8 044
13 500
-
-
chamber of commerce
222
274
-
-
surtax

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

442
742
-
-
total
17 154
28 691
-
-
Dividends
36 469
61 309
-
-
withholding
8 755
14 965
-
-
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.

482
823
-
-
total
9 237
15 788
-
-
Income
90 000
90 000
90 000
90 000
Total tax
33 960
44 479
25 327
32 537
After tax
56 040
45 521
64 673
57 463
Living cost
28 807
28 807
28 807
28 807
Free-cash
27 233
16 714
35 866
28 656

Estimated living cost  is ₽28807 per week

₽18120
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3359
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽538
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6790
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
₽4258
₽5788
₽4829
₽4965
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
municipal
-
-
-
9 257
pensions
-
-
-
10 800
social contributions
-
-
-
968
national
-
-
-
14 345
total
-
-
-
35 370
Employee
78 085
-
77 804
-
municipal
9 645
-
9 606
-
national
14 945
-
14 885
-
pensions
3 123
-
3 112
-
total
27 713
-
27 603
-
Employer
78 085
-
77 804
-
pensions
6 247
-
6 224
-
social contributions
839
-
836
-
total
7 086
-
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
34 799
33 840
34 663
35 370
After tax
55 201
56 160
55 337
54 630
Living cost
50 372
50 372
50 372
50 372
Free-cash
4 829
5 788
4 965
4 258

Estimated living cost  is ₽50372 per week

₽34237
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4682
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽754
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.
₽10698
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
₽28317
₽52215
₽44413
₽31002
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
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.

-
-
-
28 935
income
-
-
-
12 962
microenterprise
-
-
-
-
total
-
-
-
41 897
Employee
27 790
-
72 528
-
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.

3 057
-
7 977
-
surtax
-
-
-
-
income
4 947
-
13 763
-
total
8 004
-
21 740
-
Employer
27 790
-
72 528
-
surtax
-
-
-
-
social contributions

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

6 694
-
17 472
-
total
6 694
-
17 472
-
Corporate
55 516
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%.

11 103
17 999
-
-
total
11 103
17 999
-
-
Dividends

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

44 412
72 001
-
-
total
-
-
-
-
Income
90 000
90 000
90 000
90 000
Total tax
25 801
17 999
39 212
41 897
After tax
64 199
72 001
50 788
48 103
Living cost
19 786
19 786
19 786
19 786
Free-cash
44 413
52 215
31 002
28 317

Estimated living cost  is ₽19786 per week

₽12623
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.
₽449
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.
₽4830
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
₽11273
₽897
-₽4442
-₽4442
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
pensions
-
-
-
11 143
health
-
-
-
11 103
income
-
-
-
16 640
total
-
-
-
38 886
Employee
81 216
81 216
81 216
-
pensions
14 619
11 143
14 619
-
income

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

13 294
13 294
13 294
-
health
12 466
10 603
12 466
-
total
40 379
35 040
40 379
-
Employer
81 216
81 216
81 216
-
pensions
5 653
5 653
5 653
-
unemployment
2 924
2 924
2 924
-
health
5 645
5 645
5 645
-
total
14 222
14 222
14 222
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
withholding
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Income
90 000
90 000
90 000
90 000
Total tax
54 601
49 262
54 601
38 886
After tax
35 399
40 738
35 399
51 114
Living cost
39 841
39 841
39 841
39 841
Free-cash
-4 442
897
-4 442
11 273

Estimated living cost  is ₽39841 per week

₽28234
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3592
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽633
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.
₽7382
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
₽6539
₽9971
₽9093
₽8891
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
municipal
-
-
-
19 422
pensions
-
-
-
9 280
health
-
-
-
5 357
other
-
-
-
9 975
unemployment
-
-
-
86
accident
-
-
-
172
national
-
-
-
-
total
-
-
-
44 292
Employee
55 812
-
68 483
-
municipal
16 643
-
20 422
-
national
-
-
-
-
total
16 643
-
20 422
-
Employer
55 812
-
68 483
-
pensions
6 033
-
7 403
-
other
6 485
-
7 958
-
unemployment
1 473
-
1 808
-
accident
112
-
137
-
health
3 432
-
4 212
-
total
17 535
-
21 518
-
Corporate
16 652
90 000
-
-
income
3 663
19 800
-
-
total
3 663
19 800
-
-
Dividends
12 989
70 200
-
-
withholding
3 897
21 060
-
-
total
3 897
21 060
-
-
Income
90 000
90 000
90 000
90 000
Total tax
41 738
40 860
41 940
44 292
After tax
48 262
49 140
48 060
45 708
Living cost
39 169
39 169
39 169
39 169
Free-cash
9 093
9 971
8 891
6 539

Estimated living cost  is ₽39169 per week

₽25960
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3844
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽595
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.
₽8771
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
₽19781
₽7697
₽21059
₽27312
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
trade
-
-
-
7 531
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.

-
-
-
6 497
surtax

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

-
-
-
982
income

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

-
-
-
17 848
total
-
-
-
32 858
Employee

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

48 230
-
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
-
982
-
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.

4 144
-
17 848
-
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.

6 497
-
6 497
-
total
10 868
-
25 327
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
41 770
90 000
-
-
trade
6 871
14 805
-
-
income
6 266
13 500
-
-
chamber of commerce
204
273
-
-
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.

345
742
-
-
total
13 686
29 320
-
-
Dividends
28 084
60 681
-
-
withholding
6 660
14 808
-
-
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.

366
814
-
-
total
7 026
15 622
-
-
Income
90 000
90 000
90 000
90 000
Total tax
31 580
44 942
25 327
32 858
After tax
58 420
45 058
64 673
57 142
Living cost
37 361
37 361
37 361
37 361
Free-cash
21 059
7 697
27 312
19 781

Estimated living cost  is ₽37361 per week

₽24988
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3940
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽558
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.
₽7876
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
₽33694
₽35061
₽31119
₽33605
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
health
-
-
-
2 296
social contributions
-
-
-
14 040
income
-
-
-
9 123
total
-
-
-
25 459
Employee
73 132
73 132
81 705
-
social contributions
3 554
6 070
6 781
-
income
7 679
6 770
9 084
-
health
727
1 244
1 390
-
total
11 960
14 084
17 255
-
Employer
73 132
73 132
81 705
-
social contributions
3 554
6 070
6 781
-
health
792
1 354
1 512
-
total
4 346
7 424
8 293
-
Corporate
42 846
9 445
-
-
income
5 355
1 180
-
-
total
5 355
1 180
-
-
Dividends
37 491
8 265
-
-
withholding
6 373
1 404
-
-
total
6 373
1 404
-
-
Income
90 000
90 000
90 000
90 000
Total tax
28 034
24 092
25 548
25 459
After tax
61 966
65 908
64 452
64 541
Living cost
30 847
30 847
30 847
30 847
Free-cash
31 119
35 061
33 605
33 694

Estimated living cost  is ₽30847 per week

₽21087
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2409
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽518
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.
₽6833
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
₽44902
₽33279
₽33640
₽34729
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
pensions
-
-
-
9 000
health
-
-
-
6 300
unemployment
-
-
-
1 350
income
-
-
-
11 003
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.

25 182
10 022
75 314
-
pensions
2 518
1 002
7 531
-
unemployment
378
150
1 130
-
income
3 079
1 225
9 207
-
health
1 763
702
5 272
-
total
7 738
3 079
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.

25 182
10 022
75 314
-
pensions
4 911
1 954
14 686
-
total
4 911
1 954
14 686
-
Corporate
59 907
78 024
-
-
income
5 392
7 022
-
-
total
5 392
7 022
-
-
Dividends
54 516
71 001
-
-
withholding
10 358
13 490
-
-
social contributions
10 516
13 731
-
-
total
20 874
27 221
-
-
Income
90 000
90 000
90 000
90 000
Total tax
38 915
39 276
37 826
27 653
After tax
51 085
50 724
52 174
62 347
Living cost
17 445
17 445
17 445
17 445
Free-cash
33 640
33 279
34 729
44 902

Estimated living cost  is ₽17445 per week

₽11905
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1427
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽349
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3764
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
₽25266
₽49029
₽43120
₽28904
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
pensions
-
-
-
18 001
health
-
-
-
11 701
income
-
-
-
12 060
total
-
-
-
41 762
Employee
26 980
-
67 265
-
pensions
540
-
1 345
-
unemployment
431
-
1 076
-
income
3 037
-
12 969
-
total
4 008
-
15 390
-
Employer
26 980
-
67 265
-
pensions
5 396
-
13 453
-
unemployment
217
-
538
-
health
3 507
-
8 744
-
total
9 120
-
22 735
-
Corporate
53 900
90 000
-
-
income
10 780
17 999
-
-
total
10 780
17 999
-
-
Dividends
43 120
72 001
-
-
total
-
-
-
-
Income
90 000
90 000
90 000
90 000
Total tax
23 908
17 999
38 125
41 762
After tax
66 092
72 001
51 875
48 238
Living cost
22 972
22 972
22 972
22 972
Free-cash
43 120
49 029
28 904
25 266

Estimated living cost  is ₽22972 per week

₽15756
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1368
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽462
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.
₽5386
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
₽40574
-₽13948
₽4033
₽24835
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
pensions
-
-
-
4 017
health
-
-
-
2 105
other
-
-
-
358
accident
-
-
-
244
income
-
-
-
21 464
total
-
-
-
28 188
Employee
33 409
-
76 224
-
pensions
3 762
-
7 365
-
income
4 583
-
14 057
-
health
3 825
-
8 728
-
total
12 170
-
30 150
-
Employer
33 409
-
76 224
-
pensions
5 433
-
10 636
-
unemployment
818
-
1 868
-
accident
558
-
1 273
-
total
6 809
-
13 777
-
Corporate
49 783
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.

44 804
81 000
-
-
total
44 804
81 000
-
-
Dividends
4 978
9 000
-
-
withholding
946
1 710
-
-
total
946
1 710
-
-
Income
90 000
90 000
90 000
90 000
Total tax
64 729
82 710
43 927
28 188
After tax
25 271
7 290
46 073
61 812
Living cost
21 238
21 238
21 238
21 238
Free-cash
4 033
-13 948
24 835
40 574

Estimated living cost  is ₽21238 per week

₽15566
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1177
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽443
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4053
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
₽81321
₽77721
₽76262
₽64221
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
9 724
-
90 000
-
income
1 945
-
18 000
-
total
1 945
-
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%.

80 276
90 000
-
-
total
-
-
-
-
Dividends
80 276
90 000
-
-
withholding
4 014
4 500
-
-
total
4 014
4 500
-
-
Income
90 000
90 000
90 000
90 000
Total tax
5 959
4 500
18 000
900
After tax
84 041
85 500
72 000
89 100
Living cost
7 779
7 779
7 779
7 779
Free-cash
76 262
77 721
64 221
81 321

Estimated living cost  is ₽7779 per week

₽4821
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽647
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽214
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.
₽2098
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
₽23390
₽40780
₽34358
₽27411
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
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
health
-
-
-
3 960
other
-
-
-
4 276
income
-
-
-
11 432
total
-
-
-
41 268
Employee
34 532
-
71 883
-
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.

2 417
-
5 032
-
unemployment
345
-
718
-
income
5 945
-
12 374
-
health
484
-
1 007
-
total
9 191
-
19 131
-
Employer
34 532
-
71 883
-
pensions

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

5 871
-
12 220
-
other
1 727
-
3 595
-
unemployment
345
-
718
-
accident
276
-
576
-
health
484
-
1 007
-
total
8 703
-
18 116
-
Corporate
46 765
90 000
-
-
income
9 820
18 900
-
-
total
9 820
18 900
-
-
Dividends
36 945
71 100
-
-
withholding
2 586
4 978
-
-
total
2 586
4 978
-
-
Income
90 000
90 000
90 000
90 000
Total tax
30 300
23 878
37 247
41 268
After tax
59 700
66 122
52 753
48 732
Living cost
25 342
25 342
25 342
25 342
Free-cash
34 358
40 780
27 411
23 390

Estimated living cost  is ₽25342 per week

₽17905
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1711
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽408
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5317
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
₽2548
₽4009
-₽11559
-₽6614
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
pensions
-
-
-
6 523
income
-
-
-
17 801
total
-
-
-
24 324
Employee
89 316
-
79 325
-
pensions
8 617
-
7 417
-
income
16 100
-
14 127
-
health
1 472
-
1 268
-
total
26 189
-
22 812
-
Employer
89 316
-
79 325
-
pensions
10 546
-
9 167
-
health
1 696
-
1 507
-
total
12 242
-
10 674
-
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
-
5 763
-
-
total
-
5 763
-
-
Income
90 000
90 000
90 000
90 000
Total tax
38 431
22 863
33 486
24 324
After tax
51 569
67 137
56 514
65 676
Living cost
63 128
63 128
63 128
63 128
Free-cash
-11 559
4 009
-6 614
2 548

Estimated living cost  is ₽63128 per week

₽47303
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽7417
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽513
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.
₽7895
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
₽55160
₽64480
₽60060
₽57854
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
pensions

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

-
-
-
4 917
health
-
-
-
3 820
unemployment
-
-
-
133
income
-
-
-
13 500
total
-
-
-
22 370
Employee
16 511
-
83 482
-
accident

We are using the highest rate at 1.1%.

182
-
365
-
pensions

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

1 450
-
2 917
-
income
1 651
-
8 349
-
health
759
-
1 528
-
total
4 042
-
13 159
-
Employer
16 511
-
83 482
-
pensions

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

1 820
-
3 661
-
unemployment
99
-
199
-
accident

We are using the highest rate at 1.1%.

182
-
365
-
health
1 140
-
2 292
-
total
3 241
-
6 517
-
Corporate
70 249
90 000
-
-
income
7 025
9 000
-
-
total
7 025
9 000
-
-
Dividends
63 223
81 000
-
-
withholding
3 162
4 050
-
-
total
3 162
4 050
-
-
Income
90 000
90 000
90 000
90 000
Total tax
17 470
13 050
19 676
22 370
After tax
72 530
76 950
70 324
67 630
Living cost
12 470
12 470
12 470
12 470
Free-cash
60 060
64 480
57 854
55 160

Estimated living cost  is ₽12470 per week

₽7280
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽890
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽330
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.
₽3969
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
-₽1623
-₽11999
-₽13612
-₽17338
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
pensions
-
-
-
11 143
health
-
-
-
11 103
income
-
-
-
16 640
total
-
-
-
38 886
Employee
88 175
81 216
81 216
-
pensions
11 143
11 143
14 619
-
income

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

13 294
13 294
13 294
-
health
11 000
10 603
12 466
-
total
35 437
35 040
40 379
-
Employer
88 175
81 216
81 216
-
pensions
6 136
5 653
5 653
-
unemployment
3 175
2 924
2 924
-
health
6 127
5 645
5 645
-
total
15 438
14 222
14 222
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
withholding
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Income
90 000
90 000
90 000
90 000
Total tax
50 875
49 262
54 601
38 886
After tax
39 125
40 738
35 399
51 114
Living cost
52 737
52 737
52 737
52 737
Free-cash
-13 612
-11 999
-17 338
-1 623

Estimated living cost  is ₽52737 per week

₽38903
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4711
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.
₽8520
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
₽20197
₽38328
₽29896
₽22034
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
health
-
-
-
12 150
social contributions
-
-
-
26 280
solidarity contribution
-
-
-
-
income
-
-
-
7 736
total
-
-
-
46 166
Employee
34 760
-
67 164
-
social contributions
2 259
-
4 366
-
income
4 171
-
8 060
-
solidarity contribution
-
-
-
-
health
4 693
-
9 067
-
total
11 123
-
21 493
-
Employer
34 760
-
67 164
-
social contributions
8 690
-
16 791
-
health
3 128
-
6 045
-
total
11 818
-
22 836
-
Corporate
43 421
90 000
-
-
income
8 250
17 100
-
-
total
8 250
17 100
-
-
Dividends
35 171
72 900
-
-
withholding
5 276
10 935
-
-
total
5 276
10 935
-
-
Income
90 000
90 000
90 000
90 000
Total tax
36 467
28 035
44 329
46 166
After tax
53 533
61 965
45 671
43 834
Living cost
23 637
23 637
23 637
23 637
Free-cash
29 896
38 328
22 034
20 197

Estimated living cost  is ₽23637 per week

₽16418
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1682
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.
₽5072
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
₽6439
₽7888
₽2921
₽2157
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
municipal
-
-
-
534
regional
-
-
-
985
social contributions
-
-
-
23 148
national
-
-
-
18 763
total
-
-
-
43 430
Employee
84 524
-
90 000
-
social contributions
28 502
-
30 348
-
municipal
448
-
476
-
regional
798
-
861
-
national
14 646
-
16 027
-
total
44 394
-
47 712
-
Employer
84 524
-
90 000
-
total
-
-
-
-
Corporate
5 476
90 000
-
-
nationa
1 314
21 600
-
-
municipal
213
3 510
-
-
total
1 527
25 110
-
-
Dividends
3 949
64 890
-
-
withholding
1 027
16 871
-
-
total
1 027
16 871
-
-
Income
90 000
90 000
90 000
90 000
Total tax
46 948
41 981
47 712
43 430
After tax
43 052
48 019
42 288
46 570
Living cost
40 131
40 131
40 131
40 131
Free-cash
2 921
7 888
2 157
6 439

Estimated living cost  is ₽40131 per week

₽27975
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2631
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.
₽8909
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
₽25840
₽35624
₽32662
₽24104
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
pensions
-
-
-
17 999
health
-
-
-
6 389
surtax
-
-
-
1 951
other
-
-
-
-
unemployment
-
-
-
217
income
-
-
-
16 617
total
-
-
-
43 173
Employee
31 451
-
74 351
-
surtax
103
-
1 751
-
pensions
2 097
-
4 960
-
other
-
-
-
-
unemployment
2 189
-
5 174
-
income
5 272
-
15 478
-
health
803
-
1 897
-
total
10 464
-
29 260
-
Employer
31 451
-
74 351
-
pensions
4 193
-
9 910
-
other
-
-
-
-
unemployment
996
-
2 357
-
health
1 431
-
3 382
-
total
6 620
-
15 649
-
Corporate
51 929
90 000
-
-
income
13 502
23 399
-
-
total
13 502
23 399
-
-
Dividends
38 427
66 601
-
-
withholding
5 765
9 990
-
-
total
5 765
9 990
-
-
Income
90 000
90 000
90 000
90 000
Total tax
36 351
33 389
44 909
43 173
After tax
53 649
56 611
45 091
46 827
Living cost
20 987
20 987
20 987
20 987
Free-cash
32 662
35 624
24 104
25 840

Estimated living cost  is ₽20987 per week

₽12832
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1937
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽484
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5734
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
₽22549
₽24010
₽16877
₽13387
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
pensions
-
-
-
6 523
income
-
-
-
17 801
total
-
-
-
24 324
Employee
59 857
-
79 325
-
pensions
5 081
-
7 417
-
income
10 781
-
14 127
-
health
869
-
1 268
-
total
16 731
-
22 812
-
Employer
59 857
-
79 325
-
pensions
6 480
-
9 167
-
health
1 137
-
1 507
-
total
7 617
-
10 674
-
Corporate
22 526
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.

4 280
17 100
-
-
total
4 280
17 100
-
-
Dividends
18 246
72 900
-
-
withholding
1 368
5 763
-
-
total
1 368
5 763
-
-
Income
90 000
90 000
90 000
90 000
Total tax
29 996
22 863
33 486
24 324
After tax
60 004
67 137
56 514
65 676
Living cost
43 127
43 127
43 127
43 127
Free-cash
16 877
24 010
13 387
22 549

Estimated living cost  is ₽43127 per week

₽32311
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3233
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽451
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7132
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
-₽1000
-₽35287
-₽7980
-₽5614
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
regional
-
-
-
2 865
city
-
-
-
948
pensions
-
-
-
8 281
health
-
-
-
249
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
national
-
-
-
414
total
-
-
-
14 557
Employee
89 458
-
80 556
-
regional
2 929
-
2 446
-
national
423
-
353
-
pensions
7 516
-
6 766
-
unemployment
-
-
-
-
city
960
-
866
-
health
202
-
181
-
total
12 030
-
10 612
-
Employer
89 458
-
80 556
-
pensions
7 516
-
6 766
-
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.

1 789
-
1 612
-
unemployment
-
-
-
-
health
202
-
181
-
total
9 507
-
8 559
-
Corporate
-
90 000
-
-
regional
-
19 035
-
-
national
-
7 649
-
-
total
-
26 684
-
-
Dividends
-
63 316
-
-
withholding
-
22 160
-
-
total
-
22 160
-
-
Income
90 000
90 000
90 000
90 000
Total tax
21 537
48 844
19 171
14 557
After tax
68 463
41 156
70 829
75 443
Living cost
76 443
76 443
76 443
76 443
Free-cash
-7 980
-35 287
-5 614
-1 000

Estimated living cost  is ₽76443 per week

₽49710
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽6860
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽938
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.
₽18935
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
₽13254
₽1028
₽16449
₽21105
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
trade
-
-
-
7 851
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.

-
-
-
6 497
surtax

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

-
-
-
982
income

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

-
-
-
17 848
total
-
-
-
33 178
Employee

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

57 157
-
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.

370
-
982
-
income

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

6 721
-
17 848
-
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.

6 497
-
6 497
-
total
13 588
-
25 327
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
32 843
90 000
-
-
trade
5 633
15 435
-
-
income
4 927
13 500
-
-
chamber of commerce
191
271
-
-
surtax

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

271
742
-
-
total
11 022
29 948
-
-
Dividends
21 821
60 053
-
-
withholding
5 093
14 651
-
-
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.

280
805
-
-
total
5 373
15 456
-
-
Income
90 000
90 000
90 000
90 000
Total tax
29 983
45 404
25 327
33 178
After tax
60 017
44 596
64 673
56 822
Living cost
43 568
43 568
43 568
43 568
Free-cash
16 449
1 028
21 105
13 254

Estimated living cost  is ₽43568 per week

₽31821
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3485
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽567
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7698
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
₽19433
₽12819
₽18438
₽18796
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
pensions
-
-
-
23 436
health
-
-
-
1 386
surtax
-
-
-
-
other
-
-
-
2 792
social contributions
-
-
-
2 565
income
-
-
-
7 849
total
-
-
-
38 028
Employee
40 704
-
68 581
-
social contributions
1 160
-
1 955
-
surtax
-
-
-
-
pensions
4 602
-
7 757
-
income
2 402
-
7 533
-
total
8 164
-
17 245
-
Employer
40 704
-
68 581
-
pensions
6 687
-
11 269
-
social contributions
123
-
206
-
other
1 404
-
2 366
-
unemployment
1 648
-
2 778
-
health
2 850
-
4 801
-
total
12 712
-
21 420
-
Corporate
36 585
90 000
-
-
income
10 244
25 201
-
-
surtax
-
-
-
-
total
10 244
25 201
-
-
Dividends
26 341
64 799
-
-
withholding
3 371
8 295
-
-
surtax
-
-
-
-
social contributions
4 532
11 146
-
-
total
7 903
19 441
-
-
Income
90 000
90 000
90 000
90 000
Total tax
39 023
44 642
38 665
38 028
After tax
50 977
45 358
51 335
51 972
Living cost
32 539
32 539
32 539
32 539
Free-cash
18 438
12 819
18 796
19 433

Estimated living cost  is ₽32539 per week

₽20517
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2646
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽554
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8824
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
₽22657
₽16043
₽21332
₽22020
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
pensions
-
-
-
23 436
health
-
-
-
1 386
surtax
-
-
-
-
other
-
-
-
2 792
social contributions
-
-
-
2 565
income
-
-
-
7 849
total
-
-
-
38 028
Employee
36 334
-
68 581
-
social contributions
1 036
-
1 955
-
surtax
-
-
-
-
pensions
4 110
-
7 757
-
income
1 873
-
7 533
-
total
7 019
-
17 245
-
Employer
36 334
-
68 581
-
pensions
5 970
-
11 269
-
social contributions
108
-
206
-
other
1 254
-
2 366
-
unemployment
1 471
-
2 778
-
health
2 543
-
4 801
-
total
11 346
-
21 420
-
Corporate
42 319
90 000
-
-
income
11 849
25 201
-
-
surtax
-
-
-
-
total
11 849
25 201
-
-
Dividends
30 471
64 799
-
-
withholding
3 900
8 295
-
-
surtax
-
-
-
-
social contributions
5 239
11 146
-
-
total
9 139
19 441
-
-
Income
90 000
90 000
90 000
90 000
Total tax
39 353
44 642
38 665
38 028
After tax
50 647
45 358
51 335
51 972
Living cost
29 315
29 315
29 315
29 315
Free-cash
21 332
16 043
22 020
22 657

Estimated living cost  is ₽29315 per week

₽17001
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2978
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽556
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.
₽8780
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
₽37629
₽34741
₽35234
₽38051
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
health
-
-
-
6 283
social contributions
-
-
-
12 421
income
-
-
-
13 500
total
-
-
-
32 204
Employee
32 246
-
90 000
-
social contributions
4 451
-
12 421
-
income
5 378
-
13 078
-
health
2 251
-
6 283
-
total
12 080
-
31 782
-
Employer
32 246
-
90 000
-
total
-
-
-
-
Corporate
57 754
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%.

2 888
4 499
-
-
total
2 888
4 499
-
-
Dividends
54 866
85 501
-
-
withholding
8 230
12 825
-
-
social contributions
7 571
11 800
-
-
health
3 830
5 968
-
-
total
19 631
30 593
-
-
Income
90 000
90 000
90 000
90 000
Total tax
34 599
35 092
31 782
32 204
After tax
55 401
54 908
58 218
57 796
Living cost
20 167
20 167
20 167
20 167
Free-cash
35 234
34 741
38 051
37 629

Estimated living cost  is ₽20167 per week

₽13496
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1244
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.
₽4961
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
₽12478
₽17025
₽15552
-₽5550
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
pensions
-
-
-
16 649
health
-
-
-
6 885
surtax
-
-
-
188
unemployment
-
-
-
5 833
income
-
-
-
14 096
chamber of commerce
-
-
-
359
total
-
-
-
44 010
Employee
47 529
37 901
69 741
-
pensions
4 868
3 880
7 142
-
other
475
379
697
-
unemployment
1 426
1 137
2 092
-
income
5 411
2 796
12 617
-
health
1 839
1 467
2 698
-
total
14 019
9 659
25 246
-
Employer
47 529
37 901
69 741
-
payroll
1 426
1 137
2 092
-
chamber of commerce
190
152
280
-
pensions
5 965
4 757
8 753
-
surtax
188
188
188
-
other
2 258
1 799
3 312
-
unemployment
1 426
1 137
2 092
-
accident
617
493
906
-
health
1 796
1 433
2 637
-
total
13 866
11 096
20 260
-
Corporate
28 606
41 003
66 131
-
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.

7 151
10 251
16 532
-
total
7 151
10 251
16 532
-
Dividends
21 455
30 752
-
-
withholding
5 900
8 457
-
-
total
5 900
8 457
-
-
Income
90 000
90 000
90 000
90 000
Total tax
40 936
39 463
62 038
44 010
After tax
49 064
50 537
27 962
45 990
Living cost
33 512
33 512
33 512
33 512
Free-cash
15 552
17 025
-5 550
12 478

Estimated living cost  is ₽33512 per week

₽22351
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2859
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽550
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.
₽7752
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
₽8220
₽15820
₽1554
₽714
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
-
-
-
13 763
communal

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

-
-
-
4 573
national
-
-
-
28 767
total
-
-
-
47 103
Employee

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

68 030
-
69 707
-
national
20 915
-
21 570
-
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.

5 102
-
5 229
-
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.

592
-
606
-
communal

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

3 548
-
3 635
-
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.

3 196
-
3 276
-
total
33 353
-
34 316
-
Employer

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

68 030
-
69 707
-
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.

6 028
-
6 176
-
surtax
7 714
-
7 905
-
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.

993
-
1 018
-
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.

884
-
906
-
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.

4 184
-
4 288
-
total
19 803
-
20 293
-
Corporate
2 168
90 000
-
-
income
433
17 999
-
-
surtax
9
359
-
-
total
442
18 358
-
-
Dividends
1 726
71 641
-
-
withholding

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

171
21 145
-
-
total
171
21 145
-
-
Income
90 000
90 000
90 000
90 000
Total tax
53 769
39 503
54 609
47 103
After tax
36 231
50 497
35 391
42 897
Living cost
34 677
34 677
34 677
34 677
Free-cash
1 554
15 820
714
8 220

Estimated living cost  is ₽34677 per week

₽22336
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3032
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽543
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8766
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
₽13451
₽26305
₽18727
₽13673
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
pensions
-
-
-
24 946
other
-
-
-
88
unemployment
-
-
-
617
accident
-
-
-
794
income
-
-
-
15 757
total
-
-
-
42 202
Employee
47 341
-
68 241
-
pensions
2 225
-
3 207
-
other
47
-
69
-
unemployment
735
-
1 058
-
income
9 989
-
15 889
-
total
12 996
-
20 223
-
Employer
47 341
-
68 241
-
pensions
11 172
-
16 104
-
other
377
-
547
-
unemployment
2 604
-
3 754
-
accident
937
-
1 352
-
total
15 090
-
21 757
-
Corporate
27 569
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.

4 135
13 500
-
-
total
4 135
13 500
-
-
Dividends
23 434
76 500
-
-
withholding
4 705
15 848
-
-
total
4 705
15 848
-
-
Income
90 000
90 000
90 000
90 000
Total tax
36 926
29 348
41 980
42 202
After tax
53 074
60 652
48 020
47 798
Living cost
34 347
34 347
34 347
34 347
Free-cash
18 727
26 305
13 673
13 451

Estimated living cost  is ₽34347 per week

₽25293
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2436
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽495
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6122
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
₽447
₽3551
-₽2675
₽4630
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
pensions
-
-
-
13 489
health
-
-
-
6 324
surtax
-
-
-
4 461
accident
-
-
-
758
communal
-
-
-
5 689
income
-
-
-
7 148
total
-
-
-
37 869
Employee
72 023
-
80 393
-
surtax
4 415
-
4 927
-
pensions
5 761
-
6 432
-
income
6 957
-
9 143
-
health
3 205
-
3 577
-
total
20 338
-
24 079
-
Employer
72 023
-
80 393
-
pensions
5 761
-
6 432
-
accident
648
-
724
-
health
2 196
-
2 451
-
total
8 605
-
9 607
-
Corporate
9 372
90 000
-
-
communal
-
6 075
-
-
income
1 406
13 500
-
-
surtax
99
946
-
-
total
1 505
20 521
-
-
Dividends
7 867
69 479
-
-
withholding
1 180
10 423
-
-
income
9 363
3 821
-
-
total
10 543
14 244
-
-
Income
90 000
90 000
90 000
90 000
Total tax
40 991
34 765
33 686
37 869
After tax
49 009
55 235
56 314
52 131
Living cost
51 684
51 684
51 684
51 684
Free-cash
-2 675
3 551
4 630
447

Estimated living cost  is ₽51684 per week

₽38771
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3131
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽547
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9233
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
₽25465
₽35249
₽32223
₽23729
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
pensions
-
-
-
17 999
health
-
-
-
6 389
surtax
-
-
-
1 951
other
-
-
-
-
unemployment
-
-
-
217
income
-
-
-
16 617
total
-
-
-
43 173
Employee
32 028
-
74 351
-
surtax
114
-
1 751
-
pensions
2 137
-
4 960
-
other
-
-
-
-
unemployment
2 229
-
5 174
-
income
5 369
-
15 478
-
health
818
-
1 897
-
total
10 667
-
29 260
-
Employer
32 028
-
74 351
-
pensions
4 270
-
9 910
-
other
-
-
-
-
unemployment
1 016
-
2 357
-
health
1 456
-
3 382
-
total
6 742
-
15 649
-
Corporate
51 229
90 000
-
-
income
13 319
23 399
-
-
total
13 319
23 399
-
-
Dividends
37 910
66 601
-
-
withholding
5 687
9 990
-
-
total
5 687
9 990
-
-
Income
90 000
90 000
90 000
90 000
Total tax
36 415
33 389
44 909
43 173
After tax
53 585
56 611
45 091
46 827
Living cost
21 362
21 362
21 362
21 362
Free-cash
32 223
35 249
23 729
25 465

Estimated living cost  is ₽21362 per week

₽12897
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1857
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽496
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.
₽6113
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
₽20578
₽21689
₽19574
₽16318
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
municipal
-
-
-
534
regional
-
-
-
1 358
social contributions
-
-
-
23 148
national
-
-
-
18 763
total
-
-
-
43 803
Employee
52 756
-
90 000
-
social contributions
17 790
-
30 348
-
municipal
280
-
476
-
regional
710
-
1 212
-
national
8 358
-
16 027
-
total
27 138
-
48 063
-
Employer
52 756
-
90 000
-
total
-
-
-
-
Corporate
37 244
90 000
-
-
nationa
8 939
21 600
-
-
municipal
1 852
4 472
-
-
total
10 791
26 072
-
-
Dividends
26 453
63 928
-
-
withholding
6 878
16 620
-
-
total
6 878
16 620
-
-
Income
90 000
90 000
90 000
90 000
Total tax
44 807
42 692
48 063
43 803
After tax
45 193
47 308
41 937
46 197
Living cost
25 619
25 619
25 619
25 619
Free-cash
19 574
21 689
16 318
20 578

Estimated living cost  is ₽25619 per week

₽15933
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2595
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽439
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6653
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
₽14707
₽32838
₽22447
₽16544
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
health
-
-
-
12 150
social contributions
-
-
-
26 280
solidarity contribution
-
-
-
-
income
-
-
-
7 736
total
-
-
-
46 166
Employee
42 834
-
67 164
-
social contributions
2 784
-
4 366
-
income
5 140
-
8 060
-
solidarity contribution
-
-
-
-
health
5 783
-
9 067
-
total
13 707
-
21 493
-
Employer
42 834
-
67 164
-
social contributions
10 708
-
16 791
-
health
3 855
-
6 045
-
total
14 563
-
22 836
-
Corporate
32 603
90 000
-
-
income
6 195
17 100
-
-
total
6 195
17 100
-
-
Dividends
26 408
72 900
-
-
withholding
3 961
10 935
-
-
total
3 961
10 935
-
-
Income
90 000
90 000
90 000
90 000
Total tax
38 426
28 035
44 329
46 166
After tax
51 574
61 965
45 671
43 834
Living cost
29 127
29 127
29 127
29 127
Free-cash
22 447
32 838
16 544
14 707

Estimated living cost  is ₽29127 per week

₽21661
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1614
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽504
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.
₽5349
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
₽15836
₽20298
₽19826
-₽2346
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
pensions
-
-
-
16 649
health
-
-
-
6 885
surtax
-
-
-
-
unemployment
-
-
-
5 833
income
-
-
-
14 096
chamber of commerce
-
-
-
359
total
-
-
-
43 822
Employee
41 573
37 901
69 885
-
pensions
4 258
3 880
7 156
-
other
415
379
698
-
unemployment
1 247
1 137
2 097
-
income
3 703
2 796
12 666
-
health
1 608
1 467
2 705
-
total
11 231
9 659
25 322
-
Employer
41 573
37 901
69 885
-
payroll
1 247
1 137
2 097
-
chamber of commerce
166
152
280
-
pensions
5 218
4 757
8 771
-
surtax
-
-
-
-
other
1 974
1 799
3 319
-
unemployment
1 247
1 137
2 097
-
accident
540
493
908
-
health
1 572
1 433
2 642
-
total
11 964
10 908
20 114
-
Corporate
36 463
41 191
66 276
-
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.

9 116
10 298
16 568
-
total
9 116
10 298
16 568
-
Dividends
27 346
30 893
-
-
withholding
7 521
8 495
-
-
total
7 521
8 495
-
-
Income
90 000
90 000
90 000
90 000
Total tax
39 832
39 360
62 004
43 822
After tax
50 168
50 640
27 996
46 178
Living cost
30 342
30 342
30 342
30 342
Free-cash
19 826
20 298
-2 346
15 836

Estimated living cost  is ₽30342 per week

₽18201
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3099
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽541
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8501
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
₽76977
₽73377
₽71104
₽59877
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
15 153
-
90 000
-
income
3 031
-
18 000
-
total
3 031
-
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%.

74 847
90 000
-
-
total
-
-
-
-
Dividends
74 847
90 000
-
-
withholding
3 742
4 500
-
-
total
3 742
4 500
-
-
Income
90 000
90 000
90 000
90 000
Total tax
6 773
4 500
18 000
900
After tax
83 227
85 500
72 000
89 100
Living cost
12 123
12 123
12 123
12 123
Free-cash
71 104
73 377
59 877
76 977

Estimated living cost  is ₽12123 per week

₽8203
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽509
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽407
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.
₽3003
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
₽21280
₽36455
₽28501
₽18701
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
pensions
-
-
-
16 436
health
-
-
-
8 856
unemployment
-
-
-
135
income
-
-
-
17 784
total
-
-
-
43 211
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.

42 056
-
77 873
-
pensions
6 519
-
12 071
-
unemployment
60
-
108
-
income
7 252
-
16 456
-
health
2 716
-
5 030
-
total
16 547
-
33 665
-
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.

42 056
-
77 873
-
pensions
3 722
-
6 893
-
unemployment
25
-
47
-
health
2 801
-
5 185
-
total
6 548
-
12 125
-
Corporate
41 396
90 000
-
-
income
7 865
17 101
-
-
total
7 865
17 101
-
-
Dividends
33 531
72 899
-
-
withholding
5 030
10 935
-
-
total
5 030
10 935
-
-
Income
90 000
90 000
90 000
90 000
Total tax
35 990
28 036
45 790
43 211
After tax
54 010
61 964
44 210
46 789
Living cost
25 509
25 509
25 509
25 509
Free-cash
28 501
36 455
18 701
21 280

Estimated living cost  is ₽25509 per week

₽17507
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1635
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽495
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5875
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
₽20762
₽13321
-₽53183
₽35932
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
-
-
-
10 260
income
-
-
-
17 543
total
-
-
-
27 803
Employee
59 412
-
-
-
social contributions
4 872
-
694
-
income
13 105
-
-
-
total
17 977
-
694
-
Employer
59 412
-
-
-
social contributions
83 771
-
11 939
-
total
83 771
-
11 939
-
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
101 748
35 244
12 633
27 803
After tax
-11 748
54 756
77 367
62 197
Living cost
41 435
41 435
41 435
41 435
Free-cash
-53 183
13 321
35 932
20 762

Estimated living cost  is ₽41435 per week

₽26885
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3897
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽528
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽10125
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
₽20718
₽21359
₽20403
₽16374
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
surtax
-
-
-
-
social contributions

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

-
-
-
31 276
income
-
-
-
8 174
total
-
-
-
39 450
Employee
43 741
-
72 728
-
social contributions
4 812
-
8 001
-
surtax
-
-
-
-
income
9 098
-
18 521
-
total
13 910
-
26 522
-
Employer
43 741
-
72 728
-
social contributions
10 388
-
17 272
-
total
10 388
-
17 272
-
Corporate
35 870
90 000
-
-
income
7 533
18 900
-
-
surtax
-
-
-
-
total
7 533
18 900
-
-
Dividends
28 337
71 100
-
-
withholding
7 934
19 909
-
-
total
7 934
19 909
-
-
Income
90 000
90 000
90 000
90 000
Total tax
39 765
38 809
43 794
39 450
After tax
50 235
51 191
46 206
50 550
Living cost
29 832
29 832
29 832
29 832
Free-cash
20 403
21 359
16 374
20 718

Estimated living cost  is ₽29832 per week

₽22320
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1760
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.
₽5254
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
₽6037
-₽577
₽5962
₽5400
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
pensions
-
-
-
23 436
health
-
-
-
1 386
surtax
-
-
-
-
other
-
-
-
2 792
social contributions
-
-
-
2 565
income
-
-
-
7 849
total
-
-
-
38 028
Employee
59 566
-
68 581
-
social contributions
1 697
-
1 955
-
surtax
-
-
-
-
pensions
6 737
-
7 757
-
income
5 197
-
7 533
-
total
13 631
-
17 245
-
Employer
59 566
-
68 581
-
pensions
9 787
-
11 269
-
social contributions
179
-
206
-
other
2 056
-
2 366
-
unemployment
2 413
-
2 778
-
health
4 169
-
4 801
-
total
18 604
-
21 420
-
Corporate
11 830
90 000
-
-
income
3 312
25 201
-
-
surtax
-
-
-
-
total
3 312
25 201
-
-
Dividends
8 518
64 799
-
-
withholding
1 090
8 295
-
-
surtax
-
-
-
-
social contributions
1 466
11 146
-
-
total
2 556
19 441
-
-
Income
90 000
90 000
90 000
90 000
Total tax
38 103
44 642
38 665
38 028
After tax
51 897
45 358
51 335
51 972
Living cost
45 935
45 935
45 935
45 935
Free-cash
5 962
-577
5 400
6 037

Estimated living cost  is ₽45935 per week

₽31088
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3758
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽630
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.
₽10459
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
₽40266
₽52411
₽49217
₽42759
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
-
-
-
19 801
income
-
-
-
1 345
total
-
-
-
21 146
Employee
30 575
-
77 922
-
social contributions
1 987
-
5 064
-
income
-
-
1 511
-
total
1 987
-
6 575
-
Employer
30 575
-
77 922
-
social contributions
4 739
-
12 078
-
total
4 739
-
12 078
-
Corporate
54 685
90 000
-
-
income
5 469
9 001
-
-
total
5 469
9 001
-
-
Dividends
49 217
80 999
-
-
total
-
-
-
-
Income
90 000
90 000
90 000
90 000
Total tax
12 195
9 001
18 653
21 146
After tax
77 805
80 999
71 347
68 854
Living cost
28 588
28 588
28 588
28 588
Free-cash
49 217
52 411
42 759
40 266

Estimated living cost  is ₽28588 per week

₽18485
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2155
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽538
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7411
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
₽10385
-₽116917
-₽116917
-₽116917
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
municipal
-
-
-
16 452
pensions
-
-
-
823
labour market
-
-
-
7 134
national
-
-
-
9 469
total
-
-
-
33 878
Employee
193 047
193 047
193 047
-
municipal
41 108
41 108
41 108
-
national
23 584
23 584
23 584
-
pensions
274
274
274
-
labour market
15 422
15 422
15 422
-
total
80 388
80 388
80 388
-
Employer
193 047
193 047
193 047
-
labour market
15 444
15 444
15 444
-
pensions
549
549
549
-
municipal
41 174
41 174
41 174
-
national
23 625
23 625
23 625
-
total
80 792
80 792
80 792
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
90 000
90 000
90 000
90 000
Total tax
161 180
161 180
161 180
33 878
After tax
-71 180
-71 180
-71 180
56 122
Living cost
45 737
45 737
45 737
45 737
Free-cash
-116 917
-116 917
-116 917
10 385

Estimated living cost  is ₽45737 per week

₽31303
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4046
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽703
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.
₽9685
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
₽40887
-₽13635
₽4079
₽25148
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
pensions
-
-
-
4 017
health
-
-
-
2 105
other
-
-
-
358
accident
-
-
-
244
income
-
-
-
21 464
total
-
-
-
28 188
Employee
32 916
-
76 224
-
pensions
3 707
-
7 365
-
income
4 516
-
14 057
-
health
3 769
-
8 728
-
total
11 992
-
30 150
-
Employer
32 916
-
76 224
-
pensions
5 352
-
10 636
-
unemployment
807
-
1 868
-
accident
550
-
1 273
-
total
6 709
-
13 777
-
Corporate
50 375
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.

45 338
81 000
-
-
total
45 338
81 000
-
-
Dividends
5 038
9 000
-
-
withholding
957
1 710
-
-
total
957
1 710
-
-
Income
90 000
90 000
90 000
90 000
Total tax
64 996
82 710
43 927
28 188
After tax
25 004
7 290
46 073
61 812
Living cost
20 925
20 925
20 925
20 925
Free-cash
4 079
-13 635
25 148
40 887

Estimated living cost  is ₽20925 per week

₽15231
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1193
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽393
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.
₽4108
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
₽27969
₽23718
₽21120
₽15235
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
municipal
-
-
-
16 021
health
-
-
-
989
national
-
-
-
8 507
total
-
-
-
25 517
Employee
50 037
-
75 713
-
municipal
8 196
-
12 365
-
national
827
-
4 584
-
pensions
3 377
-
5 111
-
unemployment
751
-
1 135
-
health
374
-
769
-
total
13 525
-
23 964
-
Employer
50 037
-
75 713
-
pensions
8 681
-
13 135
-
unemployment
325
-
493
-
accident
51
-
76
-
health
384
-
583
-
total
9 441
-
14 287
-
Corporate
30 522
90 000
-
-
income
6 104
17 999
-
-
total
6 104
17 999
-
-
Dividends

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

18 314
54 000
-
-
municipal
3 296
9 721
-
-
national
-
2 048
-
-
total
3 296
11 769
-
-
Income
90 000
90 000
90 000
90 000
Total tax
32 366
29 768
38 251
25 517
After tax
57 634
60 232
51 749
64 483
Living cost
36 514
36 514
36 514
36 514
Free-cash
21 120
23 718
15 235
27 969

Estimated living cost  is ₽36514 per week

₽23851
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3512
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽581
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.
₽8571
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
₽42521
₽43888
₽38713
₽42432
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
health
-
-
-
2 296
social contributions
-
-
-
14 040
income
-
-
-
9 123
total
-
-
-
25 459
Employee
73 132
73 132
81 705
-
social contributions
2 765
6 070
6 781
-
income
7 963
6 770
9 084
-
health
567
1 244
1 390
-
total
11 295
14 084
17 255
-
Employer
73 132
73 132
81 705
-
social contributions
2 765
6 070
6 781
-
health
615
1 354
1 512
-
total
3 380
7 424
8 293
-
Corporate
53 306
9 445
-
-
income
6 663
1 180
-
-
total
6 663
1 180
-
-
Dividends
46 642
8 265
-
-
withholding
7 929
1 404
-
-
total
7 929
1 404
-
-
Income
90 000
90 000
90 000
90 000
Total tax
29 267
24 092
25 548
25 459
After tax
60 733
65 908
64 452
64 541
Living cost
22 020
22 020
22 020
22 020
Free-cash
38 713
43 888
42 432
42 521

Estimated living cost  is ₽22020 per week

₽13197
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2160
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽487
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.
₽6176
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
₽56864
₽59429
₽54592
₽40427
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
pensions
-
-
-
6 050
health
-
-
-
3 442
unemployment
-
-
-
27
income
-
-
-
8 517
total
-
-
-
18 036
Employee

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

21 830
-
81 595
-
pensions
3 274
-
12 238
-
unemployment
108
-
408
-
income
1 493
-
6 485
-
health
1 855
-
6 936
-
total
6 730
-
26 067
-
Employer

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

21 830
-
81 595
-
pensions
1 200
-
4 489
-
unemployment
108
-
408
-
health
938
-
3 509
-
total
2 246
-
8 406
-
Corporate
65 923
90 000
-
-
income
5 932
8 100
-
-
total
5 932
8 100
-
-
Dividends
59 991
81 900
-
-
withholding
5 400
7 371
-
-
total
5 400
7 371
-
-
Income
90 000
90 000
90 000
90 000
Total tax
20 308
15 471
34 473
18 036
After tax
69 692
74 529
55 527
71 964
Living cost
15 100
15 100
15 100
15 100
Free-cash
54 592
59 429
40 427
56 864

Estimated living cost  is ₽15100 per week

₽9634
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1088
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽449
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.
₽3927
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
₽21645
₽34499
₽29509
₽21867
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
pensions
-
-
-
24 946
other
-
-
-
88
unemployment
-
-
-
617
accident
-
-
-
794
income
-
-
-
15 757
total
-
-
-
42 202
Employee
35 166
-
68 241
-
pensions
1 653
-
3 207
-
other
34
-
69
-
unemployment
545
-
1 058
-
income
6 780
-
15 889
-
total
9 012
-
20 223
-
Employer
35 166
-
68 241
-
pensions
8 299
-
16 104
-
other
282
-
547
-
unemployment
1 935
-
3 754
-
accident
697
-
1 352
-
total
11 213
-
21 757
-
Corporate
43 622
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.

6 544
13 500
-
-
total
6 544
13 500
-
-
Dividends
37 078
76 500
-
-
withholding
7 569
15 848
-
-
total
7 569
15 848
-
-
Income
90 000
90 000
90 000
90 000
Total tax
34 338
29 348
41 980
42 202
After tax
55 662
60 652
48 020
47 798
Living cost
26 153
26 153
26 153
26 153
Free-cash
29 509
34 499
21 867
21 645

Estimated living cost  is ₽26153 per week

₽17653
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2514
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽458
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.
₽5528
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
₽55558
₽54306
₽54003
₽55426
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
pensions
-
-
-
1 352
health
-
-
-
980
income
-
-
-
30 256
total
-
-
-
32 588
Employee
2 823
-
88 479
-
pensions
254
-
608
-
unemployment
28
-
68
-
income
546
-
30 185
-
health
141
-
338
-
total
969
-
31 199
-
Employer
2 823
-
88 479
-
pensions
311
-
744
-
unemployment
56
-
135
-
health
268
-
642
-
total
635
-
1 521
-
Corporate
86 541
90 000
-
-
income
19 039
19 800
-
-
total
19 039
19 800
-
-
Dividends
67 502
70 200
-
-
withholding
13 500
14 040
-
-
total
13 500
14 040
-
-
Income
90 000
90 000
90 000
90 000
Total tax
34 143
33 840
32 720
32 588
After tax
55 857
56 160
57 280
57 412
Living cost
1 854
1 854
1 854
1 854
Free-cash
54 003
54 306
55 426
55 558

Estimated living cost  is ₽1854 per week

₽1102
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽150
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽42
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽559
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
₽30566
₽48588
₽43912
₽30565
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
pensions
-
-
-
18 263
health
-
-
-
7 235
unemployment
-
-
-
1 054
income
-
-
-
16 445
total
-
-
-
42 997
Employee

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

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

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

24 786
-
77 427
-
pensions
3 470
-
9 834
-
unemployment
186
-
527
-
income
3 417
-
16 445
-
health
1 276
-
3 618
-
total
8 349
-
30 424
-
Employer

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

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

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

24 786
-
77 427
-
pensions
2 974
-
8 429
-
unemployment
186
-
527
-
health
1 276
-
3 618
-
total
4 436
-
12 574
-
Corporate
60 777
90 000
-
-
income
9 117
13 500
-
-
total
9 117
13 500
-
-
Dividends
51 660
76 500
-
-
withholding
7 749
11 475
-
-
total
7 749
11 475
-
-
Income
90 000
90 000
90 000
90 000
Total tax
29 651
24 975
42 998
42 997
After tax
60 349
65 025
47 002
47 003
Living cost
16 437
16 437
16 437
16 437
Free-cash
43 912
48 588
30 565
30 566

Estimated living cost  is ₽16437 per week

₽11067
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1271
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽476
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3623
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
₽24910
₽25551
₽25210
₽20566
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
surtax
-
-
-
-
social contributions

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

-
-
-
31 276
income
-
-
-
8 174
total
-
-
-
39 450
Employee
36 913
-
72 728
-
social contributions
4 061
-
8 001
-
surtax
-
-
-
-
income
7 212
-
18 521
-
total
11 273
-
26 522
-
Employer
36 913
-
72 728
-
social contributions
8 766
-
17 272
-
total
8 766
-
17 272
-
Corporate
44 321
90 000
-
-
income
9 307
18 900
-
-
surtax
-
-
-
-
total
9 307
18 900
-
-
Dividends
35 014
71 100
-
-
withholding
9 804
19 909
-
-
total
9 804
19 909
-
-
Income
90 000
90 000
90 000
90 000
Total tax
39 150
38 809
43 794
39 450
After tax
50 850
51 191
46 206
50 550
Living cost
25 640
25 640
25 640
25 640
Free-cash
25 210
25 551
20 566
24 910

Estimated living cost  is ₽25640 per week

₽18160
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1781
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽455
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5245
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
₽14374
₽27228
₽19975
₽14596
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
pensions
-
-
-
24 946
other
-
-
-
88
unemployment
-
-
-
617
accident
-
-
-
794
income
-
-
-
15 757
total
-
-
-
42 202
Employee
45 932
-
68 241
-
pensions
2 159
-
3 207
-
other
45
-
69
-
unemployment
711
-
1 058
-
income
9 593
-
15 889
-
total
12 508
-
20 223
-
Employer
45 932
-
68 241
-
pensions
10 840
-
16 104
-
other
368
-
547
-
unemployment
2 527
-
3 754
-
accident
910
-
1 352
-
total
14 645
-
21 757
-
Corporate
29 424
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.

4 413
13 500
-
-
total
4 413
13 500
-
-
Dividends
25 011
76 500
-
-
withholding
5 035
15 848
-
-
total
5 035
15 848
-
-
Income
90 000
90 000
90 000
90 000
Total tax
36 601
29 348
41 980
42 202
After tax
53 399
60 652
48 020
47 798
Living cost
33 424
33 424
33 424
33 424
Free-cash
19 975
27 228
14 596
14 374

Estimated living cost  is ₽33424 per week

₽24004
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2599
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽471
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6351
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
₽51270
₽60590
₽54793
₽53963
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
pensions

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

-
-
-
4 917
health
-
-
-
3 820
unemployment
-
-
-
133
income
-
-
-
13 500
total
-
-
-
22 370
Employee
21 664
-
83 482
-
accident

We are using the highest rate at 1.1%.

238
-
365
-
pensions

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

1 902
-
2 917
-
income
2 167
-
8 349
-
health
997
-
1 528
-
total
5 304
-
13 159
-
Employer
21 664
-
83 482
-
pensions

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

2 387
-
3 661
-
unemployment
130
-
199
-
accident

We are using the highest rate at 1.1%.

238
-
365
-
health
1 495
-
2 292
-
total
4 250
-
6 517
-
Corporate
64 086
90 000
-
-
income
6 409
9 000
-
-
total
6 409
9 000
-
-
Dividends
57 677
81 000
-
-
withholding
2 884
4 050
-
-
total
2 884
4 050
-
-
Income
90 000
90 000
90 000
90 000
Total tax
18 847
13 050
19 676
22 370
After tax
71 153
76 950
70 324
67 630
Living cost
16 361
16 361
16 361
16 361
Free-cash
54 793
60 590
53 963
51 270

Estimated living cost  is ₽16361 per week

₽10821
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽937
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽390
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.
₽4213
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
₽21386
₽9728
₽22170
₽27955
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
trade
-
-
-
6 569
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.

-
-
-
6 497
surtax

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

-
-
-
982
income

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

-
-
-
17 848
total
-
-
-
31 896
Employee

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

47 321
-
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.

215
-
982
-
income

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

3 891
-
17 848
-
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.

6 497
-
6 497
-
total
10 603
-
25 327
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
42 679
90 000
-
-
trade
6 124
12 915
-
-
income
6 402
13 500
-
-
chamber of commerce
208
276
-
-
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.

352
742
-
-
total
13 086
27 433
-
-
Dividends
29 594
62 567
-
-
withholding
7 037
15 280
-
-
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.

386
841
-
-
total
7 423
16 121
-
-
Income
90 000
90 000
90 000
90 000
Total tax
31 112
43 554
25 327
31 896
After tax
58 888
46 446
64 673
58 104
Living cost
36 718
36 718
36 718
36 718
Free-cash
22 170
9 728
27 955
21 386

Estimated living cost  is ₽36718 per week

₽25329
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3951
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽532
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.
₽6905
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
₽7646
₽8824
₽10923
₽7646
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
-
-
-
7 897
income
-
-
-
20 281
total
-
-
-
28 178
Employee
74 394
-
90 000
-
social contributions
6 181
-
7 897
-
income
14 038
-
20 281
-
total
20 219
-
28 178
-
Employer
74 394
-
90 000
-
total
-
-
-
-
Corporate
15 606
90 000
-
-
income
1 951
11 249
-
-
total
1 951
11 249
-
-
Dividends
13 655
78 751
-
-
withholding
2 731
15 751
-
-
total
2 731
15 751
-
-
Income
90 000
90 000
90 000
90 000
Total tax
24 901
27 000
28 178
28 178
After tax
65 099
63 000
61 822
61 822
Living cost
54 176
54 176
54 176
54 176
Free-cash
10 923
8 824
7 646
7 646

Estimated living cost  is ₽54176 per week

₽41216
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4415
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽518
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.
₽8028
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
₽22564
₽18952
₽23205
₽31493
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
health

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

-
-
-
5 840
income
-
-
-
27 072
total
-
-
-
32 912
Employee
43 629
-
85 625
-
social contributions
4 371
-
4 375
-
income
4 734
-
15 233
-
total
9 105
-
19 608
-
Employer
43 629
-
85 625
-
social contributions
4 371
-
4 375
-
total
4 371
-
4 375
-
Corporate
42 000
90 000
-
-
income
14 700
31 499
-
-
total
14 700
31 499
-
-
Dividends
27 300
58 501
-
-
social contributions
4 095
5 025
-
-
total
4 095
5 025
-
-
Income
90 000
90 000
90 000
90 000
Total tax
32 271
36 524
23 983
32 912
After tax
57 729
53 476
66 017
57 088
Living cost
34 524
34 524
34 524
34 524
Free-cash
23 205
18 952
31 493
22 564

Estimated living cost  is ₽34524 per week

₽22741
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2722
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽529
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8531
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
₽30615
₽32076
₽27046
₽21453
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
pensions
-
-
-
6 523
income
-
-
-
17 801
total
-
-
-
24 324
Employee
48 126
-
79 325
-
pensions
3 673
-
7 417
-
income
8 764
-
14 127
-
health
628
-
1 268
-
total
13 065
-
22 812
-
Employer
48 126
-
79 325
-
pensions
4 862
-
9 167
-
health
915
-
1 507
-
total
5 777
-
10 674
-
Corporate
36 097
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.

6 858
17 100
-
-
total
6 858
17 100
-
-
Dividends
29 239
72 900
-
-
withholding
2 193
5 763
-
-
total
2 193
5 763
-
-
Income
90 000
90 000
90 000
90 000
Total tax
27 893
22 863
33 486
24 324
After tax
62 107
67 137
56 514
65 676
Living cost
35 061
35 061
35 061
35 061
Free-cash
27 046
32 076
21 453
30 615

Estimated living cost  is ₽35061 per week

₽24052
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3224
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽439
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7344
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
₽38815
-₽15707
₽3762
₽23076
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
pensions
-
-
-
4 017
health
-
-
-
2 105
other
-
-
-
358
accident
-
-
-
244
income
-
-
-
21 464
total
-
-
-
28 188
Employee
36 175
-
76 224
-
pensions
4 073
-
7 365
-
income
4 963
-
14 057
-
health
4 142
-
8 728
-
total
13 178
-
30 150
-
Employer
36 175
-
76 224
-
pensions
5 882
-
10 636
-
unemployment
886
-
1 868
-
accident
604
-
1 273
-
total
7 372
-
13 777
-
Corporate
46 453
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.

41 808
81 000
-
-
total
41 808
81 000
-
-
Dividends
4 645
9 000
-
-
withholding
883
1 710
-
-
total
883
1 710
-
-
Income
90 000
90 000
90 000
90 000
Total tax
63 241
82 710
43 927
28 188
After tax
26 759
7 290
46 073
61 812
Living cost
22 997
22 997
22 997
22 997
Free-cash
3 762
-15 707
23 076
38 815

Estimated living cost  is ₽22997 per week

₽16877
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1340
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽463
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.
₽4316
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
₽38751
₽62906
₽59052
₽42616
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
pensions
-
-
-
16 560
health insurance
-
-
-
6 660
work injury
-
-
-
450
unemployment
-
-
-
1 080
income
-
-
-
13 670
total
-
-
-
38 420
Employee

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

20 527
-
90 000
-
pensions
3 777
-
13 974
-
health insurance
1 519
-
5 620
-
unemployment
246
-
911
-
income
2 053
-
13 670
-
work injury
103
-
380
-
total
7 698
-
34 555
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
69 473
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%.

-
900
-
-
total
-
900
-
-
Dividends
69 473
89 100
-
-
withholding
10 421
13 365
-
-
total
10 421
13 365
-
-
Income
90 000
90 000
90 000
90 000
Total tax
18 119
14 265
34 555
38 420
After tax
71 881
75 735
55 445
51 580
Living cost
12 829
12 829
12 829
12 829
Free-cash
59 052
62 906
42 616
38 751

Estimated living cost  is ₽12829 per week

₽7948
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽932
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽400
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.
₽3549
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
₽7850
₽9516
₽5192
₽3733
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
municipal
-
-
-
601
regional
-
-
-
1 750
social contributions
-
-
-
23 148
national
-
-
-
18 763
total
-
-
-
44 262
Employee
80 142
-
90 000
-
social contributions
27 023
-
30 348
-
municipal
478
-
536
-
regional
1 210
-
1 468
-
national
13 543
-
16 027
-
total
42 254
-
48 379
-
Employer
80 142
-
90 000
-
total
-
-
-
-
Corporate
9 858
90 000
-
-
nationa
2 366
21 600
-
-
municipal
475
4 339
-
-
total
2 841
25 939
-
-
Dividends
7 017
64 061
-
-
withholding
1 825
16 657
-
-
total
1 825
16 657
-
-
Income
90 000
90 000
90 000
90 000
Total tax
46 920
42 596
48 379
44 262
After tax
43 080
47 404
41 621
45 738
Living cost
37 888
37 888
37 888
37 888
Free-cash
5 192
9 516
3 733
7 850

Estimated living cost  is ₽37888 per week

₽26614
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2606
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽572
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.
₽8095
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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