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
₽35864
₽16709
₽28655
₽27231
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
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.

-
-
-
6 498
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.

-
-
-
17 845
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
trade
-
-
-
7 209
total
-
-
-
32 534
Employee

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

36 381
-
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
-
17 845
-
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.

6 498
-
6 498
-
total
7 570
-
25 325
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
53 619
90 000
-
-
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
-
-
trade
8 444
14 175
-
-
income
8 043
13 500
-
-
total
17 151
28 691
-
-
Dividends
36 467
61 308
-
-
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
-
-
withholding
8 755
14 966
-
-
total
9 237
15 789
-
-
Income
90 000
90 000
90 000
90 000
Total tax
33 958
44 480
25 325
32 534
After tax
56 042
45 520
64 675
57 466
Living cost
28 811
28 811
28 811
28 811
Free-cash
27 231
16 709
35 864
28 655

Estimated living cost  is ₽28811 per week

₽18123
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.
₽6791
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
₽5239
₽6080
₽4533
₽5246
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
90 000
social contributions
-
-
-
967
pensions
-
-
-
10 800
national
-
-
-
14 356
municipal
-
-
-
9 264
total
-
-
-
35 387
Employee
77 633
-
77 804
-
municipal
9 589
-
9 613
-
national
14 859
-
14 896
-
pensions
3 105
-
3 112
-
total
27 553
-
27 621
-
Employer
77 633
-
77 804
-
pensions
6 211
-
6 224
-
social contributions
835
-
836
-
total
7 046
-
7 060
-
Corporate
198
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%.

40
18 000
-
-
total
40
18 000
-
-
Dividends
158
72 000
-
-
withholding
35
15 840
-
-
total
35
15 840
-
-
Income
90 000
90 000
90 000
90 000
Total tax
34 674
33 840
34 681
35 387
After tax
55 326
56 160
55 319
54 613
Living cost
50 080
50 080
50 080
50 080
Free-cash
5 246
6 080
5 239
4 533

Estimated living cost  is ₽50080 per week

₽34039
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4655
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽750
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.
₽10636
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
₽30999
₽52211
₽28314
₽44407
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
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
surtax
-
-
-
-
microenterprise
-
-
-
-
total
-
-
-
41 897
Employee
27 794
-
72 529
-
surtax
-
-
-
-
social contributions

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

3 058
-
7 978
-
income
4 948
-
13 763
-
total
8 006
-
21 741
-
Employer
27 794
-
72 529
-
surtax
-
-
-
-
social contributions

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

6 695
-
17 471
-
total
6 695
-
17 471
-
Corporate
55 511
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
18 000
-
-
total
11 103
18 000
-
-
Dividends

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

44 408
72 000
-
-
total
-
-
-
-
Income
90 000
90 000
90 000
90 000
Total tax
25 804
18 000
39 212
41 897
After tax
64 196
72 000
50 788
48 103
Living cost
19 789
19 789
19 789
19 789
Free-cash
44 407
52 211
30 999
28 314

Estimated living cost  is ₽19789 per week

₽12625
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
-₽4455
₽884
₽11266
-₽4455
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
-
-
-
11 105
income
-
-
-
16 637
pensions
-
-
-
11 145
total
-
-
-
38 887
Employee
81 228
81 228
81 228
-
income

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

13 296
13 296
13 296
-
pensions
14 621
11 145
14 621
-
health
12 468
10 605
12 468
-
total
40 385
35 046
40 385
-
Employer
81 228
81 228
81 228
-
unemployment
2 924
2 924
2 924
-
health
5 646
5 646
5 646
-
pensions
5 653
5 653
5 653
-
total
14 223
14 223
14 223
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
income
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
90 000
90 000
90 000
90 000
Total tax
54 608
49 269
54 608
38 887
After tax
35 392
40 731
35 392
51 113
Living cost
39 847
39 847
39 847
39 847
Free-cash
-4 455
884
-4 455
11 266

Estimated living cost  is ₽39847 per week

₽28239
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.
₽634
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.
₽7383
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
₽8928
₽10008
₽6593
₽9130
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
90 000
other
-
-
-
9 966
health
-
-
-
5 352
accident
-
-
-
171
pensions
-
-
-
9 271
national
-
-
-
-
unemployment
-
-
-
86
municipal
-
-
-
19 429
total
-
-
-
44 275
Employee
55 759
-
68 483
-
municipal
16 627
-
20 422
-
national
-
-
-
-
total
16 627
-
20 422
-
Employer
55 759
-
68 483
-
other
6 479
-
7 958
-
unemployment
1 472
-
1 808
-
health
3 429
-
4 212
-
accident
112
-
137
-
pensions
6 027
-
7 403
-
total
17 519
-
21 518
-
Corporate
16 721
90 000
-
-
income
3 679
19 800
-
-
total
3 679
19 800
-
-
Dividends
13 042
70 200
-
-
withholding
3 913
21 060
-
-
total
3 913
21 060
-
-
Income
90 000
90 000
90 000
90 000
Total tax
41 738
40 860
41 940
44 275
After tax
48 262
49 140
48 060
45 725
Living cost
39 132
39 132
39 132
39 132
Free-cash
9 130
10 008
8 928
6 593

Estimated living cost  is ₽39132 per week

₽25935
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3840
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽594
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.
₽8763
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
₽27308
₽7690
₽19777
₽21056
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
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.

-
-
-
6 498
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.

-
-
-
17 845
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
trade
-
-
-
7 531
total
-
-
-
32 856
Employee

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

48 237
-
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
-
17 845
-
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.

6 498
-
6 498
-
total
10 869
-
25 325
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
41 763
90 000
-
-
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
-
-
trade
6 870
14 805
-
-
income
6 264
13 500
-
-
total
13 683
29 320
-
-
Dividends
28 081
60 680
-
-
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
-
-
withholding
6 659
14 809
-
-
total
7 025
15 623
-
-
Income
90 000
90 000
90 000
90 000
Total tax
31 577
44 943
25 325
32 856
After tax
58 423
45 057
64 675
57 144
Living cost
37 367
37 367
37 367
37 367
Free-cash
21 056
7 690
27 308
19 777

Estimated living cost  is ₽37367 per week

₽24991
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.
₽7877
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
₽33600
₽35057
₽33693
₽31112
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
-
-
-
14 040
health
-
-
-
2 294
income
-
-
-
9 121
total
-
-
-
25 455
Employee
73 142
73 142
81 708
-
social contributions
3 554
6 070
6 782
-
income
7 681
6 771
9 083
-
health
727
1 244
1 390
-
total
11 962
14 085
17 255
-
Employer
73 142
73 142
81 708
-
health
792
1 354
1 511
-
social contributions
3 554
6 070
6 782
-
total
4 346
7 424
8 293
-
Corporate
42 839
9 433
-
-
income
5 356
1 179
-
-
total
5 356
1 179
-
-
Dividends
37 484
8 255
-
-
withholding
6 372
1 403
-
-
total
6 372
1 403
-
-
Income
90 000
90 000
90 000
90 000
Total tax
28 036
24 091
25 548
25 455
After tax
61 964
65 909
64 452
64 545
Living cost
30 852
30 852
30 852
30 852
Free-cash
31 112
35 057
33 600
33 693

Estimated living cost  is ₽30852 per week

₽21090
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2410
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.
₽6834
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
₽34736
₽33284
₽44910
₽33649
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
-
-
-
6 300
income
-
-
-
11 002
pensions
-
-
-
9 000
unemployment
-
-
-
1 350
total
-
-
-
27 652
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.

25 172
10 018
75 314
-
income
3 077
1 225
9 207
-
pensions
2 517
1 002
7 531
-
health
1 762
701
5 272
-
unemployment
378
150
1 130
-
total
7 734
3 078
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.

25 172
10 018
75 314
-
pensions
4 908
1 954
14 686
-
total
4 908
1 954
14 686
-
Corporate
59 920
78 029
-
-
income
5 393
7 023
-
-
total
5 393
7 023
-
-
Dividends
54 527
71 006
-
-
social contributions
10 518
13 732
-
-
withholding
10 360
13 491
-
-
total
20 878
27 223
-
-
Income
90 000
90 000
90 000
90 000
Total tax
38 913
39 278
37 826
27 652
After tax
51 087
50 722
52 174
62 348
Living cost
17 438
17 438
17 438
17 438
Free-cash
33 649
33 284
34 736
44 910

Estimated living cost  is ₽17438 per week

₽11900
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.
₽348
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.
₽3763
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
₽28900
₽49025
₽25265
₽43115
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
-
-
-
11 700
income
-
-
-
12 060
pensions
-
-
-
18 000
total
-
-
-
41 760
Employee
26 984
-
67 265
-
income
3 038
-
12 969
-
pensions
540
-
1 345
-
unemployment
431
-
1 076
-
total
4 009
-
15 390
-
Employer
26 984
-
67 265
-
unemployment
217
-
538
-
health
3 507
-
8 744
-
pensions
5 397
-
13 453
-
total
9 121
-
22 735
-
Corporate
53 895
90 000
-
-
income
10 780
18 000
-
-
total
10 780
18 000
-
-
Dividends
43 115
72 000
-
-
total
-
-
-
-
Income
90 000
90 000
90 000
90 000
Total tax
23 910
18 000
38 125
41 760
After tax
66 090
72 000
51 875
48 240
Living cost
22 975
22 975
22 975
22 975
Free-cash
43 115
49 025
28 900
25 265

Estimated living cost  is ₽22975 per week

₽15758
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
₽25184
-₽13676
₽40839
₽4072
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
90 000
other
-
-
-
353
health
-
-
-
2 078
accident
-
-
-
241
income
-
-
-
21 558
pensions
-
-
-
3 965
total
-
-
-
28 195
Employee
32 980
-
76 355
-
income
4 525
-
14 191
-
pensions
3 714
-
7 271
-
health
3 776
-
8 743
-
total
12 015
-
30 205
-
Employer
32 980
-
76 355
-
unemployment
808
-
1 871
-
accident
551
-
1 275
-
pensions
5 363
-
10 499
-
total
6 722
-
13 645
-
Corporate
50 299
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.

45 269
81 000
-
-
total
45 269
81 000
-
-
Dividends
5 030
9 000
-
-
withholding
956
1 710
-
-
total
956
1 710
-
-
Income
90 000
90 000
90 000
90 000
Total tax
64 962
82 710
43 850
28 195
After tax
25 038
7 290
46 150
61 805
Living cost
20 966
20 966
20 966
20 966
Free-cash
4 072
-13 676
25 184
40 839

Estimated living cost  is ₽20966 per week

₽15366
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1162
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽438
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.
₽4001
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
₽64064
₽77564
₽81164
₽76076
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
9 920
-
90 000
-
income
1 984
-
18 000
-
total
1 984
-
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%.

80 080
90 000
-
-
total
-
-
-
-
Dividends
80 080
90 000
-
-
withholding
4 004
4 500
-
-
total
4 004
4 500
-
-
Income
90 000
90 000
90 000
90 000
Total tax
5 988
4 500
18 000
900
After tax
84 012
85 500
72 000
89 100
Living cost
7 936
7 936
7 936
7 936
Free-cash
76 076
77 564
64 064
81 164

Estimated living cost  is ₽7936 per week

₽4918
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽660
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽218
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.
₽2140
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
₽27406
₽40777
₽23388
₽34354
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
90 000
other
-
-
-
4 274
health
-
-
-
3 960
income
-
-
-
11 432
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.

-
-
-
21 601
total
-
-
-
41 267
Employee
34 537
-
71 882
-
income
5 946
-
12 374
-
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
-
5 033
-
health
484
-
1 007
-
unemployment
345
-
718
-
total
9 192
-
19 132
-
Employer
34 537
-
71 882
-
other
1 727
-
3 596
-
unemployment
345
-
718
-
health
484
-
1 007
-
accident
276
-
576
-
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.

5 872
-
12 220
-
total
8 704
-
18 117
-
Corporate
46 759
90 000
-
-
income
9 820
18 901
-
-
total
9 820
18 901
-
-
Dividends
36 939
71 099
-
-
withholding
2 585
4 977
-
-
total
2 585
4 977
-
-
Income
90 000
90 000
90 000
90 000
Total tax
30 301
23 878
37 249
41 267
After tax
59 699
66 122
52 751
48 733
Living cost
25 345
25 345
25 345
25 345
Free-cash
34 354
40 777
27 406
23 388

Estimated living cost  is ₽25345 per week

₽17908
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.
₽5318
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
-₽6740
₽3912
₽2449
-₽11777
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
90 000
income
-
-
-
17 766
pensions
-
-
-
6 521
total
-
-
-
24 287
Employee
89 509
-
79 327
-
income
16 135
-
14 129
-
health
1 475
-
1 267
-
pensions
8 635
-
7 412
-
total
26 245
-
22 808
-
Employer
89 509
-
79 327
-
health
1 700
-
1 506
-
pensions
10 568
-
9 162
-
total
12 268
-
10 668
-
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
-
5 724
-
-
total
-
5 724
-
-
Income
90 000
90 000
90 000
90 000
Total tax
38 513
22 824
33 476
24 287
After tax
51 487
67 176
56 524
65 713
Living cost
63 264
63 264
63 264
63 264
Free-cash
-11 777
3 912
-6 740
2 449

Estimated living cost  is ₽63264 per week

₽47405
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽7433
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽515
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7912
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
₽58059
₽64591
₽55349
₽60211
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
-
-
-
3 787
income
-
-
-
13 500
pensions

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

-
-
-
4 873
unemployment
-
-
-
132
total
-
-
-
22 292
Employee
16 365
-
83 540
-
income
1 636
-
8 354
-
accident

We are using the highest rate at 1.1%.

180
-
362
-
pensions

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

1 437
-
2 891
-
health
753
-
1 515
-
total
4 006
-
13 122
-
Employer
16 365
-
83 540
-
unemployment
98
-
198
-
health
1 130
-
2 272
-
accident

We are using the highest rate at 1.1%.

180
-
362
-
pensions

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

1 804
-
3 628
-
total
3 212
-
6 460
-
Corporate
70 424
90 000
-
-
income
7 043
9 000
-
-
total
7 043
9 000
-
-
Dividends
63 381
81 000
-
-
withholding
3 169
4 050
-
-
total
3 169
4 050
-
-
Income
90 000
90 000
90 000
90 000
Total tax
17 430
13 050
19 582
22 292
After tax
72 570
76 950
70 418
67 708
Living cost
12 359
12 359
12 359
12 359
Free-cash
60 211
64 591
58 059
55 349

Estimated living cost  is ₽12359 per week

₽7215
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽883
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽327
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.
₽3934
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
-₽17353
-₽12014
-₽1632
-₽13628
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
-
-
-
11 105
income
-
-
-
16 637
pensions
-
-
-
11 145
total
-
-
-
38 887
Employee
88 188
81 228
81 228
-
income

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

13 296
13 296
13 296
-
pensions
11 145
11 145
14 621
-
health
11 002
10 605
12 468
-
total
35 443
35 046
40 385
-
Employer
88 188
81 228
81 228
-
unemployment
3 175
2 924
2 924
-
health
6 128
5 646
5 646
-
pensions
6 137
5 653
5 653
-
total
15 440
14 223
14 223
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
income
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
90 000
90 000
90 000
90 000
Total tax
50 883
49 269
54 608
38 887
After tax
39 117
40 731
35 392
51 113
Living cost
52 745
52 745
52 745
52 745
Free-cash
-13 628
-12 014
-17 353
-1 632

Estimated living cost  is ₽52745 per week

₽38908
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.
₽8522
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
₽22304
₽38598
₽20468
₽30261
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
-
-
-
26 280
health
-
-
-
12 150
income
-
-
-
7 735
solidarity contribution
-
-
-
-
total
-
-
-
46 165
Employee
34 363
-
67 164
-
social contributions
2 234
-
4 366
-
solidarity contribution
-
-
-
-
income
4 124
-
8 060
-
health
4 639
-
9 067
-
total
10 997
-
21 493
-
Employer
34 363
-
67 164
-
health
3 093
-
6 045
-
social contributions
8 591
-
16 791
-
total
11 684
-
22 836
-
Corporate
43 953
90 000
-
-
income
8 351
17 100
-
-
total
8 351
17 100
-
-
Dividends
35 602
72 900
-
-
withholding
5 340
10 935
-
-
total
5 340
10 935
-
-
Income
90 000
90 000
90 000
90 000
Total tax
36 372
28 035
44 329
46 165
After tax
53 628
61 965
45 671
43 835
Living cost
23 367
23 367
23 367
23 367
Free-cash
30 261
38 598
22 304
20 468

Estimated living cost  is ₽23367 per week

₽16231
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1662
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽460
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.
₽5014
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
₽2151
₽7881
₽6437
₽2915
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
90 000
social contributions
-
-
-
23 148
national
-
-
-
18 760
regional
-
-
-
984
municipal
-
-
-
534
total
-
-
-
43 426
Employee
84 536
-
90 000
-
social contributions
28 506
-
30 349
-
municipal
448
-
477
-
national
14 648
-
16 025
-
regional
798
-
861
-
total
44 400
-
47 712
-
Employer
84 536
-
90 000
-
total
-
-
-
-
Corporate
5 464
90 000
-
-
nationa
1 310
21 599
-
-
municipal
213
3 511
-
-
total
1 523
25 110
-
-
Dividends
3 940
64 890
-
-
withholding
1 025
16 872
-
-
total
1 025
16 872
-
-
Income
90 000
90 000
90 000
90 000
Total tax
46 948
41 982
47 712
43 426
After tax
43 052
48 018
42 288
46 574
Living cost
40 137
40 137
40 137
40 137
Free-cash
2 915
7 881
2 151
6 437

Estimated living cost  is ₽40137 per week

₽27979
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2632
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽616
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.
₽8910
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
₽24101
₽35622
₽25838
₽32660
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
90 000
other
-
-
-
-
health
-
-
-
6 390
income
-
-
-
16 614
pensions
-
-
-
18 000
surtax
-
-
-
1 951
unemployment
-
-
-
217
total
-
-
-
43 172
Employee
31 455
-
74 348
-
surtax
103
-
1 751
-
income
5 273
-
15 477
-
other
-
-
-
-
pensions
2 097
-
4 959
-
health
803
-
1 897
-
unemployment
2 190
-
5 175
-
total
10 466
-
29 259
-
Employer
31 455
-
74 348
-
other
-
-
-
-
unemployment
996
-
2 357
-
health
1 431
-
3 383
-
pensions
4 193
-
9 910
-
total
6 620
-
15 650
-
Corporate
51 924
90 000
-
-
income
13 500
23 399
-
-
total
13 500
23 399
-
-
Dividends
38 423
66 601
-
-
withholding
5 764
9 989
-
-
total
5 764
9 989
-
-
Income
90 000
90 000
90 000
90 000
Total tax
36 350
33 388
44 909
43 172
After tax
53 650
56 612
45 091
46 828
Living cost
20 990
20 990
20 990
20 990
Free-cash
32 660
35 622
24 101
25 838

Estimated living cost  is ₽20990 per week

₽12834
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.
₽5735
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
₽13304
₽23956
₽22493
₽16767
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
90 000
income
-
-
-
17 766
pensions
-
-
-
6 521
total
-
-
-
24 287
Employee
59 987
-
79 327
-
income
10 804
-
14 129
-
health
871
-
1 267
-
pensions
5 092
-
7 412
-
total
16 767
-
22 808
-
Employer
59 987
-
79 327
-
health
1 140
-
1 506
-
pensions
6 494
-
9 162
-
total
7 634
-
10 668
-
Corporate
22 380
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.

4 252
17 100
-
-
total
4 252
17 100
-
-
Dividends
18 128
72 900
-
-
withholding
1 360
5 724
-
-
total
1 360
5 724
-
-
Income
90 000
90 000
90 000
90 000
Total tax
30 013
22 824
33 476
24 287
After tax
59 987
67 176
56 524
65 713
Living cost
43 220
43 220
43 220
43 220
Free-cash
16 767
23 956
13 304
22 493

Estimated living cost  is ₽43220 per week

₽32380
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3240
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽452
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7148
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
-₽5732
-₽35410
-₽1116
-₽8138
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
90 000
other

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

-
-
-
1 799
health
-
-
-
250
pensions
-
-
-
8 281
city
-
-
-
948
national
-
-
-
412
regional
-
-
-
2 861
total
-
-
-
14 551
Employee
89 601
-
80 555
-
national
424
-
351
-
city
962
-
865
-
pensions
7 528
-
6 767
-
health
203
-
181
-
regional
2 934
-
2 444
-
unemployment
-
-
-
-
total
12 051
-
10 608
-
Employer
89 601
-
80 555
-
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.

1 791
-
1 611
-
unemployment
-
-
-
-
health
203
-
181
-
pensions
7 528
-
6 767
-
total
9 522
-
8 559
-
Corporate
-
90 000
-
-
regional
-
19 035
-
-
national
-
7 650
-
-
total
-
26 685
-
-
Dividends
-
63 315
-
-
withholding
-
22 160
-
-
total
-
22 160
-
-
Income
90 000
90 000
90 000
90 000
Total tax
21 573
48 845
19 167
14 551
After tax
68 427
41 155
70 833
75 449
Living cost
76 565
76 565
76 565
76 565
Free-cash
-8 138
-35 410
-5 732
-1 116

Estimated living cost  is ₽76565 per week

₽49789
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽6871
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽940
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.
₽18965
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
₽21100
₽1020
₽13250
₽16443
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
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.

-
-
-
6 498
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.

-
-
-
17 845
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
trade
-
-
-
7 850
total
-
-
-
33 175
Employee

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

57 165
-
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.

6 722
-
17 845
-
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.

6 498
-
6 498
-
total
13 590
-
25 325
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
32 835
90 000
-
-
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
-
-
trade
5 632
15 435
-
-
income
4 926
13 500
-
-
total
11 020
29 948
-
-
Dividends
21 815
60 052
-
-
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
-
-
withholding
5 092
14 652
-
-
total
5 372
15 457
-
-
Income
90 000
90 000
90 000
90 000
Total tax
29 982
45 405
25 325
33 175
After tax
60 018
44 595
64 675
56 825
Living cost
43 575
43 575
43 575
43 575
Free-cash
16 443
1 020
21 100
13 250

Estimated living cost  is ₽43575 per week

₽31825
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3486
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.
₽7699
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
₽18798
₽12816
₽19430
₽18435
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
90 000
other
-
-
-
2 792
social contributions
-
-
-
2 565
health
-
-
-
1 384
income
-
-
-
7 846
pensions
-
-
-
23 439
surtax
-
-
-
-
total
-
-
-
38 026
Employee
40 710
-
68 579
-
surtax
-
-
-
-
social contributions
1 161
-
1 955
-
income
2 403
-
7 530
-
pensions
4 603
-
7 756
-
total
8 167
-
17 241
-
Employer
40 710
-
68 579
-
other
1 404
-
2 366
-
unemployment
1 648
-
2 778
-
health
2 850
-
4 800
-
pensions
6 688
-
11 267
-
social contributions
123
-
206
-
total
12 713
-
21 417
-
Corporate
36 577
90 000
-
-
surtax
-
-
-
-
income
10 242
25 201
-
-
total
10 242
25 201
-
-
Dividends
26 335
64 799
-
-
social contributions
4 529
11 145
-
-
surtax
-
-
-
-
withholding
3 370
8 294
-
-
total
7 899
19 439
-
-
Income
90 000
90 000
90 000
90 000
Total tax
39 021
44 640
38 658
38 026
After tax
50 979
45 360
51 342
51 974
Living cost
32 544
32 544
32 544
32 544
Free-cash
18 435
12 816
18 798
19 430

Estimated living cost  is ₽32544 per week

₽20520
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.
₽8825
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
₽22023
₽16041
₽22655
₽21327
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
90 000
other
-
-
-
2 792
social contributions
-
-
-
2 565
health
-
-
-
1 384
income
-
-
-
7 846
pensions
-
-
-
23 439
surtax
-
-
-
-
total
-
-
-
38 026
Employee
36 339
-
68 579
-
surtax
-
-
-
-
social contributions
1 036
-
1 955
-
income
1 874
-
7 530
-
pensions
4 110
-
7 756
-
total
7 020
-
17 241
-
Employer
36 339
-
68 579
-
other
1 255
-
2 366
-
unemployment
1 471
-
2 778
-
health
2 543
-
4 800
-
pensions
5 971
-
11 267
-
social contributions
108
-
206
-
total
11 348
-
21 417
-
Corporate
42 312
90 000
-
-
surtax
-
-
-
-
income
11 847
25 201
-
-
total
11 847
25 201
-
-
Dividends
30 466
64 799
-
-
social contributions
5 240
11 145
-
-
surtax
-
-
-
-
withholding
3 899
8 294
-
-
total
9 139
19 439
-
-
Income
90 000
90 000
90 000
90 000
Total tax
39 354
44 640
38 658
38 026
After tax
50 646
45 360
51 342
51 974
Living cost
29 319
29 319
29 319
29 319
Free-cash
21 327
16 041
22 023
22 655

Estimated living cost  is ₽29319 per week

₽17004
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.
₽8782
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
₽38049
₽34737
₽37627
₽35233
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
-
-
-
12 421
health
-
-
-
6 282
income
-
-
-
13 500
total
-
-
-
32 203
Employee
32 251
-
90 000
-
social contributions
4 451
-
12 421
-
income
5 379
-
13 078
-
health
2 251
-
6 282
-
total
12 081
-
31 781
-
Employer
32 251
-
90 000
-
total
-
-
-
-
Corporate
57 749
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
4 500
-
-
total
2 888
4 500
-
-
Dividends
54 861
85 500
-
-
social contributions
7 570
11 800
-
-
withholding
8 229
12 825
-
-
health
3 829
5 968
-
-
total
19 628
30 593
-
-
Income
90 000
90 000
90 000
90 000
Total tax
34 597
35 093
31 781
32 203
After tax
55 403
54 907
58 219
57 797
Living cost
20 170
20 170
20 170
20 170
Free-cash
35 233
34 737
38 049
37 627

Estimated living cost  is ₽20170 per week

₽13498
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.
₽4962
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
-₽5552
₽17021
₽12474
₽15550
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
-
-
-
6 885
income
-
-
-
14 094
chamber of commerce
-
-
-
359
pensions
-
-
-
16 650
surtax
-
-
-
188
unemployment
-
-
-
5 834
total
-
-
-
44 010
Employee
47 536
37 906
69 742
-
income
5 412
2 796
12 616
-
other
475
379
697
-
pensions
4 868
3 881
7 141
-
health
1 839
1 468
2 699
-
unemployment
1 426
1 137
2 092
-
total
14 020
9 661
25 245
-
Employer
47 536
37 906
69 742
-
other
2 258
1 800
3 312
-
unemployment
1 426
1 137
2 092
-
health
1 796
1 433
2 635
-
surtax
188
188
188
-
accident
617
493
906
-
pensions
5 966
4 758
8 753
-
payroll
1 426
1 137
2 092
-
chamber of commerce
190
152
280
-
total
13 867
11 098
20 258
-
Corporate
28 597
40 996
66 132
-
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.

7 150
10 249
16 533
-
total
7 150
10 249
16 533
-
Dividends
21 447
30 747
-
-
withholding
5 897
8 455
-
-
total
5 897
8 455
-
-
Income
90 000
90 000
90 000
90 000
Total tax
40 934
39 463
62 036
44 010
After tax
49 066
50 537
27 964
45 990
Living cost
33 516
33 516
33 516
33 516
Free-cash
15 550
17 021
-5 552
12 474

Estimated living cost  is ₽33516 per week

₽22354
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.
₽551
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7753
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
₽715
₽15813
₽8214
₽1546
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
-
-
-
13 764
communal

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

-
-
-
4 574
national
-
-
-
28 766
total
-
-
-
47 104
Employee

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

68 040
-
69 704
-
national
20 918
-
21 568
-
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.

5 103
-
5 227
-
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.

3 197
-
3 276
-
communal

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

3 549
-
3 635
-
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
-
607
-
total
33 359
-
34 313
-
Employer

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

68 040
-
69 704
-
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
-
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
-
4 285
-
surtax
7 715
-
7 906
-
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
-
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.

6 029
-
6 175
-
total
19 805
-
20 290
-
Corporate
2 155
90 000
-
-
surtax
9
359
-
-
income
431
18 000
-
-
total
440
18 359
-
-
Dividends
1 715
71 641
-
-
withholding

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

168
21 146
-
-
total
168
21 146
-
-
Income
90 000
90 000
90 000
90 000
Total tax
53 772
39 505
54 603
47 104
After tax
36 228
50 495
35 397
42 896
Living cost
34 682
34 682
34 682
34 682
Free-cash
1 546
15 813
715
8 214

Estimated living cost  is ₽34682 per week

₽22340
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3033
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.
₽8767
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Brussels model

Close
Barcelona , Spain
₽13669
₽26299
₽13445
₽18722
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
90 000
other
-
-
-
88
accident
-
-
-
794
income
-
-
-
15 754
pensions
-
-
-
24 950
unemployment
-
-
-
617
total
-
-
-
42 203
Employee
47 348
-
68 243
-
income
9 990
-
15 887
-
other
47
-
69
-
pensions
2 226
-
3 208
-
unemployment
735
-
1 058
-
total
12 998
-
20 222
-
Employer
47 348
-
68 243
-
other
377
-
547
-
unemployment
2 605
-
3 753
-
accident
937
-
1 352
-
pensions
11 173
-
16 105
-
total
15 092
-
21 757
-
Corporate
27 560
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.

4 134
13 500
-
-
total
4 134
13 500
-
-
Dividends
23 426
76 500
-
-
withholding
4 702
15 849
-
-
total
4 702
15 849
-
-
Income
90 000
90 000
90 000
90 000
Total tax
36 926
29 349
41 979
42 203
After tax
53 074
60 651
48 021
47 797
Living cost
34 352
34 352
34 352
34 352
Free-cash
18 722
26 299
13 669
13 445

Estimated living cost  is ₽34352 per week

₽25296
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2437
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.
₽6123
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
₽4626
₽3542
₽439
-₽2682
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
-
-
-
6 325
accident
-
-
-
758
income
-
-
-
7 147
pensions
-
-
-
13 489
communal
-
-
-
5 688
surtax
-
-
-
4 462
total
-
-
-
37 869
Employee
72 033
-
80 393
-
surtax
4 415
-
4 926
-
income
6 958
-
9 141
-
pensions
5 762
-
6 431
-
health
3 206
-
3 578
-
total
20 341
-
24 076
-
Employer
72 033
-
80 393
-
health
2 197
-
2 451
-
accident
648
-
724
-
pensions
5 762
-
6 431
-
total
8 607
-
9 606
-
Corporate
9 360
90 000
-
-
surtax
97
946
-
-
income
1 404
13 500
-
-
communal
-
6 076
-
-
total
1 501
20 522
-
-
Dividends
7 858
69 478
-
-
income
9 362
3 822
-
-
withholding
1 179
10 422
-
-
total
10 541
14 244
-
-
Income
90 000
90 000
90 000
90 000
Total tax
40 990
34 766
33 682
37 869
After tax
49 010
55 234
56 318
52 131
Living cost
51 692
51 692
51 692
51 692
Free-cash
-2 682
3 542
4 626
439

Estimated living cost  is ₽51692 per week

₽38777
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3132
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.
₽9235
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
₽23726
₽35247
₽25463
₽32219
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
90 000
other
-
-
-
-
health
-
-
-
6 390
income
-
-
-
16 614
pensions
-
-
-
18 000
surtax
-
-
-
1 951
unemployment
-
-
-
217
total
-
-
-
43 172
Employee
32 033
-
74 348
-
surtax
114
-
1 751
-
income
5 370
-
15 477
-
other
-
-
-
-
pensions
2 137
-
4 959
-
health
818
-
1 897
-
unemployment
2 229
-
5 175
-
total
10 668
-
29 259
-
Employer
32 033
-
74 348
-
other
-
-
-
-
unemployment
1 016
-
2 357
-
health
1 457
-
3 383
-
pensions
4 271
-
9 910
-
total
6 744
-
15 650
-
Corporate
51 223
90 000
-
-
income
13 318
23 399
-
-
total
13 318
23 399
-
-
Dividends
37 906
66 601
-
-
withholding
5 686
9 989
-
-
total
5 686
9 989
-
-
Income
90 000
90 000
90 000
90 000
Total tax
36 416
33 388
44 909
43 172
After tax
53 584
56 612
45 091
46 828
Living cost
21 365
21 365
21 365
21 365
Free-cash
32 219
35 247
23 726
25 463

Estimated living cost  is ₽21365 per week

₽12899
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.
₽6114
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
₽16316
₽21684
₽20579
₽19571
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
90 000
social contributions
-
-
-
23 148
national
-
-
-
18 760
regional
-
-
-
1 356
municipal
-
-
-
534
total
-
-
-
43 798
Employee
52 764
-
90 000
-
social contributions
17 793
-
30 349
-
municipal
280
-
477
-
national
8 359
-
16 025
-
regional
710
-
1 210
-
total
27 142
-
48 061
-
Employer
52 764
-
90 000
-
total
-
-
-
-
Corporate
37 236
90 000
-
-
nationa
8 937
21 599
-
-
municipal
1 850
4 473
-
-
total
10 787
26 072
-
-
Dividends
26 449
63 928
-
-
withholding
6 877
16 621
-
-
total
6 877
16 621
-
-
Income
90 000
90 000
90 000
90 000
Total tax
44 806
42 693
48 061
43 798
After tax
45 194
47 307
41 939
46 202
Living cost
25 623
25 623
25 623
25 623
Free-cash
19 571
21 684
16 316
20 579

Estimated living cost  is ₽25623 per week

₽15935
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2596
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
₽16877
₽33171
₽15041
₽22899
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
-
-
-
26 280
health
-
-
-
12 150
income
-
-
-
7 735
solidarity contribution
-
-
-
-
total
-
-
-
46 165
Employee
42 345
-
67 164
-
social contributions
2 752
-
4 366
-
solidarity contribution
-
-
-
-
income
5 081
-
8 060
-
health
5 717
-
9 067
-
total
13 550
-
21 493
-
Employer
42 345
-
67 164
-
health
3 811
-
6 045
-
social contributions
10 586
-
16 791
-
total
14 397
-
22 836
-
Corporate
33 258
90 000
-
-
income
6 319
17 100
-
-
total
6 319
17 100
-
-
Dividends
26 939
72 900
-
-
withholding
4 041
10 935
-
-
total
4 041
10 935
-
-
Income
90 000
90 000
90 000
90 000
Total tax
38 307
28 035
44 329
46 165
After tax
51 693
61 965
45 671
43 835
Living cost
28 794
28 794
28 794
28 794
Free-cash
22 899
33 171
16 877
15 041

Estimated living cost  is ₽28794 per week

₽21413
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1595
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.
₽5288
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
-₽2348
₽20291
₽15831
₽19824
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
-
-
-
6 885
income
-
-
-
14 094
chamber of commerce
-
-
-
359
pensions
-
-
-
16 650
surtax
-
-
-
-
unemployment
-
-
-
5 834
total
-
-
-
43 822
Employee
41 579
37 906
69 884
-
income
3 704
2 796
12 664
-
other
415
379
699
-
pensions
4 258
3 881
7 155
-
health
1 608
1 468
2 704
-
unemployment
1 247
1 137
2 096
-
total
11 232
9 661
25 318
-
Employer
41 579
37 906
69 884
-
other
1 975
1 800
3 320
-
unemployment
1 247
1 137
2 096
-
health
1 572
1 433
2 641
-
surtax
-
-
-
-
accident
540
493
908
-
pensions
5 218
4 758
8 771
-
payroll
1 247
1 137
2 096
-
chamber of commerce
166
152
280
-
total
11 965
10 910
20 112
-
Corporate
36 455
41 184
66 280
-
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.

9 114
10 296
16 571
-
total
9 114
10 296
16 571
-
Dividends
27 341
30 888
-
-
withholding
7 518
8 495
-
-
total
7 518
8 495
-
-
Income
90 000
90 000
90 000
90 000
Total tax
39 829
39 362
62 001
43 822
After tax
50 171
50 638
27 999
46 178
Living cost
30 347
30 347
30 347
30 347
Free-cash
19 824
20 291
-2 348
15 831

Estimated living cost  is ₽30347 per week

₽18204
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.
₽542
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.
₽8502
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
₽59633
₽73133
₽76733
₽70814
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
15 459
-
90 000
-
income
3 092
-
18 000
-
total
3 092
-
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%.

74 541
90 000
-
-
total
-
-
-
-
Dividends
74 541
90 000
-
-
withholding
3 727
4 500
-
-
total
3 727
4 500
-
-
Income
90 000
90 000
90 000
90 000
Total tax
6 819
4 500
18 000
900
After tax
83 181
85 500
72 000
89 100
Living cost
12 367
12 367
12 367
12 367
Free-cash
70 814
73 133
59 633
76 733

Estimated living cost  is ₽12367 per week

₽8369
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽519
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽415
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.
₽3064
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
₽18696
₽36453
₽21274
₽28494
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
health
-
-
-
8 856
income
-
-
-
17 785
pensions
-
-
-
16 437
unemployment
-
-
-
135
total
-
-
-
43 213
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.

42 062
-
77 875
-
income
7 254
-
16 456
-
pensions
6 520
-
12 071
-
health
2 717
-
5 031
-
unemployment
60
-
108
-
total
16 551
-
33 666
-
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.

42 062
-
77 875
-
unemployment
25
-
47
-
health
2 801
-
5 186
-
pensions
3 722
-
6 892
-
total
6 548
-
12 125
-
Corporate
41 389
90 000
-
-
income
7 865
17 099
-
-
total
7 865
17 099
-
-
Dividends
33 524
72 901
-
-
withholding
5 029
10 935
-
-
total
5 029
10 935
-
-
Income
90 000
90 000
90 000
90 000
Total tax
35 993
28 034
45 791
43 213
After tax
54 007
61 966
44 209
46 787
Living cost
25 513
25 513
25 513
25 513
Free-cash
28 494
36 453
18 696
21 274

Estimated living cost  is ₽25513 per week

₽17509
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.
₽5876
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
₽33772
₽11666
₽19107
-₽58902
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
61 785
-
-
-
social contributions
5 066
-
722
-
income
13 629
-
-
-
total
18 695
-
722
-
Employer
61 785
-
-
-
social contributions
87 117
-
12 416
-
total
87 117
-
12 416
-
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
105 812
35 244
13 138
27 803
After tax
-15 812
54 756
76 862
62 197
Living cost
43 090
43 090
43 090
43 090
Free-cash
-58 902
11 666
33 772
19 107

Estimated living cost  is ₽43090 per week

₽27959
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4053
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽549
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.
₽10530
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
₽16371
₽21355
₽20715
₽20398
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
social contributions

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

-
-
-
31 275
income
-
-
-
8 174
surtax
-
-
-
-
total
-
-
-
39 449
Employee
43 748
-
72 727
-
surtax
-
-
-
-
social contributions
4 812
-
8 000
-
income
9 100
-
18 520
-
total
13 912
-
26 520
-
Employer
43 748
-
72 727
-
social contributions
10 390
-
17 273
-
total
10 390
-
17 273
-
Corporate
35 862
90 000
-
-
surtax
-
-
-
-
income
7 531
18 901
-
-
total
7 531
18 901
-
-
Dividends
28 332
71 099
-
-
withholding
7 933
19 908
-
-
total
7 933
19 908
-
-
Income
90 000
90 000
90 000
90 000
Total tax
39 766
38 809
43 793
39 449
After tax
50 234
51 191
46 207
50 551
Living cost
29 836
29 836
29 836
29 836
Free-cash
20 398
21 355
16 371
20 715

Estimated living cost  is ₽29836 per week

₽22323
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.
₽5255
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
₽5401
-₽581
₽6033
₽5956
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
90 000
other
-
-
-
2 792
social contributions
-
-
-
2 565
health
-
-
-
1 384
income
-
-
-
7 846
pensions
-
-
-
23 439
surtax
-
-
-
-
total
-
-
-
38 026
Employee
59 575
-
68 579
-
surtax
-
-
-
-
social contributions
1 697
-
1 955
-
income
5 198
-
7 530
-
pensions
6 738
-
7 756
-
total
13 633
-
17 241
-
Employer
59 575
-
68 579
-
other
2 056
-
2 366
-
unemployment
2 413
-
2 778
-
health
4 170
-
4 800
-
pensions
9 789
-
11 267
-
social contributions
179
-
206
-
total
18 607
-
21 417
-
Corporate
11 818
90 000
-
-
surtax
-
-
-
-
income
3 309
25 201
-
-
total
3 309
25 201
-
-
Dividends
8 509
64 799
-
-
social contributions
1 466
11 145
-
-
surtax
-
-
-
-
withholding
1 088
8 294
-
-
total
2 554
19 439
-
-
Income
90 000
90 000
90 000
90 000
Total tax
38 103
44 640
38 658
38 026
After tax
51 897
45 360
51 342
51 974
Living cost
45 941
45 941
45 941
45 941
Free-cash
5 956
-581
5 401
6 033

Estimated living cost  is ₽45941 per week

₽31092
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.
₽10460
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
₽42755
₽52407
₽40262
₽49212
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
90 000
income
-
-
-
1 345
social contributions
-
-
-
19 800
total
-
-
-
21 145
Employee
30 580
-
77 922
-
income
-
-
1 509
-
social contributions
1 987
-
5 065
-
total
1 987
-
6 574
-
Employer
30 580
-
77 922
-
social contributions
4 740
-
12 078
-
total
4 740
-
12 078
-
Corporate
54 680
90 000
-
-
income
5 468
9 000
-
-
total
5 468
9 000
-
-
Dividends
49 212
81 000
-
-
total
-
-
-
-
Income
90 000
90 000
90 000
90 000
Total tax
12 195
9 000
18 652
21 145
After tax
77 805
81 000
71 348
68 855
Living cost
28 593
28 593
28 593
28 593
Free-cash
49 212
52 407
42 755
40 262

Estimated living cost  is ₽28593 per week

₽18488
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.
₽7412
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
-₽116267
-₽116267
₽10509
-₽116267
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
90 000
labour market
-
-
-
7 134
pensions
-
-
-
821
national
-
-
-
9 474
municipal
-
-
-
16 468
total
-
-
-
33 897
Employee
192 440
192 440
192 440
-
labour market
15 373
15 373
15 373
-
municipal
40 979
40 979
40 979
-
national
23 510
23 510
23 510
-
pensions
274
274
274
-
total
80 136
80 136
80 136
-
Employer
192 440
192 440
192 440
-
national
23 551
23 551
23 551
-
labour market
15 395
15 395
15 395
-
pensions
547
547
547
-
municipal
41 044
41 044
41 044
-
total
80 537
80 537
80 537
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
90 000
90 000
90 000
90 000
Total tax
160 673
160 673
160 673
33 897
After tax
-70 673
-70 673
-70 673
56 103
Living cost
45 594
45 594
45 594
45 594
Free-cash
-116 267
-116 267
-116 267
10 509

Estimated living cost  is ₽45594 per week

₽31205
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4033
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽701
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.
₽9654
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
₽25494
-₽13366
₽41149
₽4122
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
90 000
other
-
-
-
353
health
-
-
-
2 078
accident
-
-
-
241
income
-
-
-
21 558
pensions
-
-
-
3 965
total
-
-
-
28 195
Employee
32 494
-
76 355
-
income
4 458
-
14 191
-
pensions
3 659
-
7 271
-
health
3 721
-
8 743
-
total
11 838
-
30 205
-
Employer
32 494
-
76 355
-
unemployment
796
-
1 871
-
accident
543
-
1 275
-
pensions
5 283
-
10 499
-
total
6 622
-
13 645
-
Corporate
50 884
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.

45 795
81 000
-
-
total
45 795
81 000
-
-
Dividends
5 088
9 000
-
-
withholding
967
1 710
-
-
total
967
1 710
-
-
Income
90 000
90 000
90 000
90 000
Total tax
65 222
82 710
43 850
28 195
After tax
24 778
7 290
46 150
61 805
Living cost
20 656
20 656
20 656
20 656
Free-cash
4 122
-13 366
25 494
41 149

Estimated living cost  is ₽20656 per week

₽15036
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1178
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽388
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.
₽4055
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
₽15229
₽23714
₽27963
₽21114
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader

You can choose the amount to declare for pension contributions and choose a pension insurance company or a pension insurance fund you prefer to use; or you could opt out of pension contributions altogether. You can find more details on Finnish Centre for Pensions

-
-
-
90 000
health
-
-
-
989
national
-
-
-
8 507
municipal
-
-
-
16 022
total
-
-
-
25 518
Employee
50 044
-
75 713
-
municipal
8 197
-
12 367
-
national
827
-
4 583
-
pensions
3 377
-
5 110
-
health
374
-
769
-
unemployment
751
-
1 135
-
total
13 526
-
23 964
-
Employer
50 044
-
75 713
-
unemployment
325
-
493
-
health
384
-
583
-
accident
51
-
76
-
pensions
8 682
-
13 136
-
total
9 442
-
14 288
-
Corporate
30 513
90 000
-
-
income
6 103
18 000
-
-
total
6 103
18 000
-
-
Dividends

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

18 308
54 000
-
-
national
-
2 047
-
-
municipal
3 296
9 720
-
-
total
3 296
11 767
-
-
Income
90 000
90 000
90 000
90 000
Total tax
32 367
29 767
38 252
25 518
After tax
57 633
60 233
51 748
64 482
Living cost
36 519
36 519
36 519
36 519
Free-cash
21 114
23 714
15 229
27 963

Estimated living cost  is ₽36519 per week

₽23854
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3513
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.
₽8572
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
₽42429
₽43886
₽42522
₽38709
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
-
-
-
14 040
health
-
-
-
2 294
income
-
-
-
9 121
total
-
-
-
25 455
Employee
73 142
73 142
81 708
-
social contributions
2 765
6 070
6 782
-
income
7 964
6 771
9 083
-
health
567
1 244
1 390
-
total
11 296
14 085
17 255
-
Employer
73 142
73 142
81 708
-
health
616
1 354
1 511
-
social contributions
2 765
6 070
6 782
-
total
3 381
7 424
8 293
-
Corporate
53 300
9 433
-
-
income
6 663
1 179
-
-
total
6 663
1 179
-
-
Dividends
46 638
8 255
-
-
withholding
7 928
1 403
-
-
total
7 928
1 403
-
-
Income
90 000
90 000
90 000
90 000
Total tax
29 268
24 091
25 548
25 455
After tax
60 732
65 909
64 452
64 545
Living cost
22 023
22 023
22 023
22 023
Free-cash
38 709
43 886
42 429
42 522

Estimated living cost  is ₽22023 per week

₽13199
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2161
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.
₽6177
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
₽40425
₽59427
₽56862
₽54588
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
health
-
-
-
3 442
income
-
-
-
8 516
pensions
-
-
-
6 051
unemployment
-
-
-
27
total
-
-
-
18 036
Employee

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

21 833
-
81 596
-
income
1 493
-
6 486
-
pensions
3 274
-
12 240
-
health
1 856
-
6 935
-
unemployment
108
-
408
-
total
6 731
-
26 069
-
Employer

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

21 833
-
81 596
-
unemployment
108
-
408
-
health
939
-
3 509
-
pensions
1 200
-
4 487
-
total
2 247
-
8 404
-
Corporate
65 919
90 000
-
-
income
5 933
8 099
-
-
total
5 933
8 099
-
-
Dividends
59 986
81 901
-
-
withholding
5 399
7 372
-
-
total
5 399
7 372
-
-
Income
90 000
90 000
90 000
90 000
Total tax
20 310
15 471
34 473
18 036
After tax
69 690
74 529
55 527
71 964
Living cost
15 102
15 102
15 102
15 102
Free-cash
54 588
59 427
40 425
56 862

Estimated living cost  is ₽15102 per week

₽9635
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.
₽3928
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
₽21864
₽34494
₽21640
₽29505
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
90 000
other
-
-
-
88
accident
-
-
-
794
income
-
-
-
15 754
pensions
-
-
-
24 950
unemployment
-
-
-
617
total
-
-
-
42 203
Employee
35 171
-
68 243
-
income
6 781
-
15 887
-
other
34
-
69
-
pensions
1 653
-
3 208
-
unemployment
545
-
1 058
-
total
9 013
-
20 222
-
Employer
35 171
-
68 243
-
other
282
-
547
-
unemployment
1 935
-
3 753
-
accident
697
-
1 352
-
pensions
8 300
-
16 105
-
total
11 214
-
21 757
-
Corporate
43 616
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.

6 542
13 500
-
-
total
6 542
13 500
-
-
Dividends
37 074
76 500
-
-
withholding
7 569
15 849
-
-
total
7 569
15 849
-
-
Income
90 000
90 000
90 000
90 000
Total tax
34 338
29 349
41 979
42 203
After tax
55 662
60 651
48 021
47 797
Living cost
26 157
26 157
26 157
26 157
Free-cash
29 505
34 494
21 864
21 640

Estimated living cost  is ₽26157 per week

₽17655
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.
₽5529
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
₽55579
₽54398
₽55703
₽54108
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
-
-
-
932
income
-
-
-
30 318
pensions
-
-
-
1 285
total
-
-
-
32 535
Employee
2 683
-
88 554
-
income
519
-
30 250
-
pensions
242
-
578
-
health
134
-
321
-
unemployment
27
-
64
-
total
922
-
31 213
-
Employer
2 683
-
88 554
-
unemployment
54
-
129
-
health
255
-
610
-
pensions
295
-
707
-
total
604
-
1 446
-
Corporate
86 713
90 000
-
-
income
19 077
19 800
-
-
total
19 077
19 800
-
-
Dividends
67 636
70 200
-
-
withholding
13 527
14 040
-
-
total
13 527
14 040
-
-
Income
90 000
90 000
90 000
90 000
Total tax
34 130
33 840
32 659
32 535
After tax
55 870
56 160
57 341
57 465
Living cost
1 762
1 762
1 762
1 762
Free-cash
54 108
54 398
55 579
55 703

Estimated living cost  is ₽1762 per week

₽1047
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽143
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽40
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.
₽532
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
₽30600
₽48607
₽30598
₽43935
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
health
-
-
-
7 227
income
-
-
-
16 463
pensions
-
-
-
18 242
unemployment
-
-
-
1 052
total
-
-
-
42 984
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.

24 757
-
77 441
-
income
3 413
-
16 463
-
pensions
3 466
-
9 822
-
health
1 275
-
3 613
-
unemployment
186
-
526
-
total
8 340
-
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.

24 757
-
77 441
-
unemployment
186
-
526
-
health
1 275
-
3 613
-
pensions
2 971
-
8 419
-
total
4 432
-
12 558
-
Corporate
60 811
90 000
-
-
income
9 122
13 500
-
-
total
9 122
13 500
-
-
Dividends
51 689
76 500
-
-
withholding
7 753
11 475
-
-
total
7 753
11 475
-
-
Income
90 000
90 000
90 000
90 000
Total tax
29 647
24 975
42 982
42 984
After tax
60 353
65 025
47 018
47 016
Living cost
16 418
16 418
16 418
16 418
Free-cash
43 935
48 607
30 600
30 598

Estimated living cost  is ₽16418 per week

₽11054
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1270
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽475
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3619
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
₽20563
₽25547
₽24907
₽25205
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
social contributions

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

-
-
-
31 275
income
-
-
-
8 174
surtax
-
-
-
-
total
-
-
-
39 449
Employee
36 918
-
72 727
-
surtax
-
-
-
-
social contributions
4 061
-
8 000
-
income
7 214
-
18 520
-
total
11 275
-
26 520
-
Employer
36 918
-
72 727
-
social contributions
8 767
-
17 273
-
total
8 767
-
17 273
-
Corporate
44 315
90 000
-
-
surtax
-
-
-
-
income
9 307
18 901
-
-
total
9 307
18 901
-
-
Dividends
35 008
71 099
-
-
withholding
9 802
19 908
-
-
total
9 802
19 908
-
-
Income
90 000
90 000
90 000
90 000
Total tax
39 151
38 809
43 793
39 449
After tax
50 849
51 191
46 207
50 551
Living cost
25 644
25 644
25 644
25 644
Free-cash
25 205
25 547
20 563
24 907

Estimated living cost  is ₽25644 per week

₽18163
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1782
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.
₽5246
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
₽14592
₽27222
₽14368
₽19969
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
90 000
other
-
-
-
88
accident
-
-
-
794
income
-
-
-
15 754
pensions
-
-
-
24 950
unemployment
-
-
-
617
total
-
-
-
42 203
Employee
45 938
-
68 243
-
income
9 595
-
15 887
-
other
45
-
69
-
pensions
2 159
-
3 208
-
unemployment
711
-
1 058
-
total
12 510
-
20 222
-
Employer
45 938
-
68 243
-
other
368
-
547
-
unemployment
2 527
-
3 753
-
accident
910
-
1 352
-
pensions
10 841
-
16 105
-
total
14 646
-
21 757
-
Corporate
29 415
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.

4 412
13 500
-
-
total
4 412
13 500
-
-
Dividends
25 004
76 500
-
-
withholding
5 034
15 849
-
-
total
5 034
15 849
-
-
Income
90 000
90 000
90 000
90 000
Total tax
36 602
29 349
41 979
42 203
After tax
53 398
60 651
48 021
47 797
Living cost
33 429
33 429
33 429
33 429
Free-cash
19 969
27 222
14 592
14 368

Estimated living cost  is ₽33429 per week

₽24007
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.
₽6352
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
₽54202
₽60734
₽51492
₽54988
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
-
-
-
3 787
income
-
-
-
13 500
pensions

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

-
-
-
4 873
unemployment
-
-
-
132
total
-
-
-
22 292
Employee
21 472
-
83 540
-
income
2 148
-
8 354
-
accident

We are using the highest rate at 1.1%.

236
-
362
-
pensions

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

1 885
-
2 891
-
health
988
-
1 515
-
total
5 257
-
13 122
-
Employer
21 472
-
83 540
-
unemployment
129
-
198
-
health
1 482
-
2 272
-
accident

We are using the highest rate at 1.1%.

236
-
362
-
pensions

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

2 366
-
3 628
-
total
4 213
-
6 460
-
Corporate
64 315
90 000
-
-
income
6 432
9 000
-
-
total
6 432
9 000
-
-
Dividends
57 884
81 000
-
-
withholding
2 894
4 050
-
-
total
2 894
4 050
-
-
Income
90 000
90 000
90 000
90 000
Total tax
18 796
13 050
19 582
22 292
After tax
71 204
76 950
70 418
67 708
Living cost
16 216
16 216
16 216
16 216
Free-cash
54 988
60 734
54 202
51 492

Estimated living cost  is ₽16216 per week

₽10725
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽928
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽387
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4176
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
₽27952
₽9723
₽21383
₽22166
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
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.

-
-
-
6 498
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.

-
-
-
17 845
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
trade
-
-
-
6 569
total
-
-
-
31 894
Employee

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

47 328
-
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.

3 892
-
17 845
-
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.

6 498
-
6 498
-
total
10 605
-
25 325
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
42 672
90 000
-
-
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
-
-
trade
6 123
12 915
-
-
income
6 401
13 500
-
-
total
13 084
27 433
-
-
Dividends
29 589
62 567
-
-
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
-
-
withholding
7 036
15 280
-
-
total
7 422
16 121
-
-
Income
90 000
90 000
90 000
90 000
Total tax
31 111
43 554
25 325
31 894
After tax
58 889
46 446
64 675
58 106
Living cost
36 723
36 723
36 723
36 723
Free-cash
22 166
9 723
27 952
21 383

Estimated living cost  is ₽36723 per week

₽25332
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.
₽6906
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
₽7642
₽8816
₽7642
₽10917
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
90 000
income
-
-
-
20 278
social contributions
-
-
-
7 896
total
-
-
-
28 174
Employee
74 405
-
90 000
-
income
14 040
-
20 278
-
social contributions
6 181
-
7 896
-
total
20 221
-
28 174
-
Employer
74 405
-
90 000
-
total
-
-
-
-
Corporate
15 595
90 000
-
-
income
1 949
11 249
-
-
total
1 949
11 249
-
-
Dividends
13 646
78 751
-
-
withholding
2 729
15 751
-
-
total
2 729
15 751
-
-
Income
90 000
90 000
90 000
90 000
Total tax
24 899
27 000
28 174
28 174
After tax
65 101
63 000
61 826
61 826
Living cost
54 184
54 184
54 184
54 184
Free-cash
10 917
8 816
7 642
7 642

Estimated living cost  is ₽54184 per week

₽41222
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.
₽8029
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
₽31490
₽18946
₽22514
₽23201
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader

We use The Residence Programme or The Global Residence Programme.

-
-
-
90 000
income
-
-
-
27 076
health

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

-
-
-
5 881
total
-
-
-
32 957
Employee
43 635
-
85 625
-
income
4 735
-
15 231
-
social contributions
4 372
-
4 375
-
total
9 107
-
19 606
-
Employer
43 635
-
85 625
-
social contributions
4 372
-
4 375
-
total
4 372
-
4 375
-
Corporate
41 993
90 000
-
-
income
14 697
31 500
-
-
total
14 697
31 500
-
-
Dividends
27 296
58 500
-
-
social contributions
4 094
5 025
-
-
total
4 094
5 025
-
-
Income
90 000
90 000
90 000
90 000
Total tax
32 270
36 525
23 981
32 957
After tax
57 730
53 475
66 019
57 043
Living cost
34 529
34 529
34 529
34 529
Free-cash
23 201
18 946
31 490
22 514

Estimated living cost  is ₽34529 per week

₽22744
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.
₽8533
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
₽21387
₽32039
₽30576
₽26960
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
90 000
income
-
-
-
17 766
pensions
-
-
-
6 521
total
-
-
-
24 287
Employee
48 230
-
79 327
-
income
8 783
-
14 129
-
health
629
-
1 267
-
pensions
3 681
-
7 412
-
total
13 093
-
22 808
-
Employer
48 230
-
79 327
-
health
917
-
1 506
-
pensions
4 873
-
9 162
-
total
5 790
-
10 668
-
Corporate
35 980
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.

6 835
17 100
-
-
total
6 835
17 100
-
-
Dividends
29 145
72 900
-
-
withholding
2 185
5 724
-
-
total
2 185
5 724
-
-
Income
90 000
90 000
90 000
90 000
Total tax
27 903
22 824
33 476
24 287
After tax
62 097
67 176
56 524
65 713
Living cost
35 137
35 137
35 137
35 137
Free-cash
26 960
32 039
21 387
30 576

Estimated living cost  is ₽35137 per week

₽24104
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3231
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽440
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.
₽7360
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
₽23448
-₽15412
₽39103
₽3808
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
90 000
other
-
-
-
353
health
-
-
-
2 078
accident
-
-
-
241
income
-
-
-
21 558
pensions
-
-
-
3 965
total
-
-
-
28 195
Employee
35 710
-
76 355
-
income
4 899
-
14 191
-
pensions
4 021
-
7 271
-
health
4 089
-
8 743
-
total
13 009
-
30 205
-
Employer
35 710
-
76 355
-
unemployment
875
-
1 871
-
accident
596
-
1 275
-
pensions
5 806
-
10 499
-
total
7 277
-
13 645
-
Corporate
47 012
90 000
-
-
income

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

42 311
81 000
-
-
total
42 311
81 000
-
-
Dividends
4 701
9 000
-
-
withholding
893
1 710
-
-
total
893
1 710
-
-
Income
90 000
90 000
90 000
90 000
Total tax
63 490
82 710
43 850
28 195
After tax
26 510
7 290
46 150
61 805
Living cost
22 702
22 702
22 702
22 702
Free-cash
3 808
-15 412
23 448
39 103

Estimated living cost  is ₽22702 per week

₽16660
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1323
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽457
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4261
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
₽42620
₽62907
₽38752
₽59055
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader

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

-
-
-
90 000
income
-
-
-
13 670
health insurance
-
-
-
6 660
work injury
-
-
-
450
pensions
-
-
-
16 560
unemployment
-
-
-
1 080
total
-
-
-
38 420
Employee

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

20 524
-
90 000
-
income
2 052
-
13 670
-
work injury
103
-
380
-
health insurance
1 519
-
5 619
-
pensions
3 776
-
13 972
-
unemployment
246
-
911
-
total
7 696
-
34 552
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
69 476
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
69 476
89 100
-
-
withholding
10 421
13 365
-
-
total
10 421
13 365
-
-
Income
90 000
90 000
90 000
90 000
Total tax
18 117
14 265
34 552
38 420
After tax
71 883
75 735
55 448
51 580
Living cost
12 828
12 828
12 828
12 828
Free-cash
59 055
62 907
42 620
38 752

Estimated living cost  is ₽12828 per week

₽7947
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.
₽3548
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
₽3731
₽9513
₽7848
₽5186
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader
-
-
-
90 000
social contributions
-
-
-
23 148
national
-
-
-
18 760
regional
-
-
-
1 750
municipal
-
-
-
601
total
-
-
-
44 259
Employee
80 154
-
90 000
-
social contributions
27 027
-
30 349
-
municipal
478
-
536
-
national
13 545
-
16 025
-
regional
1 210
-
1 466
-
total
42 260
-
48 376
-
Employer
80 154
-
90 000
-
total
-
-
-
-
Corporate
9 846
90 000
-
-
nationa
2 363
21 599
-
-
municipal
475
4 338
-
-
total
2 838
25 937
-
-
Dividends
7 009
64 063
-
-
withholding
1 823
16 657
-
-
total
1 823
16 657
-
-
Income
90 000
90 000
90 000
90 000
Total tax
46 921
42 594
48 376
44 259
After tax
43 079
47 406
41 624
45 741
Living cost
37 893
37 893
37 893
37 893
Free-cash
5 186
9 513
3 731
7 848

Estimated living cost  is ₽37893 per week

₽26618
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2607
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.
₽8096
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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