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
₽17237
₽36197
₽28858
₽27561
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader

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

-
-
-
90 000
income

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

-
-
-
18 147
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.

-
-
-
998
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.

-
-
-
6 378
trade
-
-
-
7 339
total
-
-
-
32 862
Employee

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

35 710
-
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.

55
-
998
-
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.

998
-
18 147
-
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.

6 378
-
6 378
-
total
7 431
-
25 523
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
54 290
90 000
-
-
income
8 143
13 499
-
-
surtax

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

448
742
-
-
chamber of commerce
220
271
-
-
trade
8 551
14 174
-
-
total
17 362
28 686
-
-
Dividends
36 928
61 313
-
-
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.

489
824
-
-
withholding
8 877
14 973
-
-
total
9 366
15 797
-
-
Income
90 000
90 000
90 000
90 000
Total tax
34 159
44 483
25 523
32 862
After tax
55 841
45 517
64 477
57 138
Living cost
28 280
28 280
28 280
28 280
Free-cash
27 561
17 237
36 197
28 858

Estimated living cost  is ₽28280 per week

₽17789
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3297
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽528
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6665
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽6354
₽5496
₽4789
₽5526
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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
-
-
-
968
municipal
-
-
-
9 271
national
-
-
-
14 366
pensions
-
-
-
10 800
total
-
-
-
35 405
Employee
77 208
-
77 804
-
municipal
9 536
-
9 620
-
pensions
3 088
-
3 112
-
national
14 778
-
14 906
-
total
27 402
-
27 638
-
Employer
77 208
-
77 804
-
pensions
6 177
-
6 224
-
social contributions
830
-
836
-
total
7 007
-
7 060
-
Corporate
689
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%.

138
18 000
-
-
total
138
18 000
-
-
Dividends
551
72 000
-
-
withholding
121
15 840
-
-
total
121
15 840
-
-
Income
90 000
90 000
90 000
90 000
Total tax
34 668
33 840
34 698
35 405
After tax
55 332
56 160
55 302
54 595
Living cost
49 806
49 806
49 806
49 806
Free-cash
5 526
6 354
5 496
4 789

Estimated living cost  is ₽49806 per week

₽33853
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4630
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽745
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽10578
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽52576
₽31342
₽28660
₽44917
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader

As of 1 January, 2018 a microenterprise tax rate for microenterprise turnover of up to €40,000 is 15%. This tax is inclusive of all other taxes and contributions.

Microenterprise tax could also be applied to a company but as the only exception is a limitation of liability, we advise to register as a sole-trader.

-
-
-
90 000
income
-
-
-
12 981
surtax
-
-
-
-
social contributions

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

-
-
-
28 935
microenterprise
-
-
-
-
total
-
-
-
41 916
Employee
27 282
-
72 528
-
surtax
-
-
-
-
social contributions

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

3 001
-
7 978
-
income
4 856
-
13 784
-
total
7 857
-
21 762
-
Employer
27 282
-
72 528
-
social contributions

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

6 572
-
17 472
-
surtax
-
-
-
-
total
6 572
-
17 472
-
Corporate
56 147
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%.

11 230
18 000
-
-
total
11 230
18 000
-
-
Dividends

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

44 917
72 000
-
-
total
-
-
-
-
Income
90 000
90 000
90 000
90 000
Total tax
25 659
18 000
39 234
41 916
After tax
64 341
72 000
50 766
48 084
Living cost
19 424
19 424
19 424
19 424
Free-cash
44 917
52 576
31 342
28 660

Estimated living cost  is ₽19424 per week

₽12392
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1850
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽441
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4741
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽2528
-₽2713
₽11992
-₽2713
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader
-
-
-
90 000
income
-
-
-
16 963
health
-
-
-
10 994
pensions
-
-
-
10 939
total
-
-
-
38 896
Employee
79 730
79 730
79 730
-
pensions
14 351
10 939
14 351
-
income

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

13 051
13 051
13 051
-
health
12 238
10 409
12 238
-
total
39 640
34 399
39 640
-
Employer
79 730
79 730
79 730
-
health
5 542
5 542
5 542
-
pensions
5 549
5 549
5 549
-
unemployment
2 870
2 870
2 870
-
total
13 961
13 961
13 961
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
income
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
90 000
90 000
90 000
90 000
Total tax
53 601
48 360
53 601
38 896
After tax
36 399
41 640
36 399
51 104
Living cost
39 112
39 112
39 112
39 112
Free-cash
-2 713
2 528
-2 713
11 992

Estimated living cost  is ₽39112 per week

₽27718
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3526
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽622
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7247
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽11442
₽10362
₽8667
₽10596
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader
-
-
-
90 000
accident
-
-
-
165
other
-
-
-
9 601
unemployment
-
-
-
83
health
-
-
-
5 155
municipal
-
-
-
19 700
national
-
-
-
-
pensions
-
-
-
8 931
total
-
-
-
43 635
Employee
53 717
-
68 483
-
municipal
16 018
-
20 422
-
national
-
-
-
-
total
16 018
-
20 422
-
Employer
53 717
-
68 483
-
health
3 304
-
4 212
-
pensions
5 807
-
7 403
-
accident
107
-
137
-
unemployment
1 418
-
1 808
-
other
6 242
-
7 958
-
total
16 878
-
21 518
-
Corporate
19 406
90 000
-
-
income
4 269
19 800
-
-
total
4 269
19 800
-
-
Dividends
15 136
70 200
-
-
withholding
4 541
21 060
-
-
total
4 541
21 060
-
-
Income
90 000
90 000
90 000
90 000
Total tax
41 706
40 860
41 940
43 635
After tax
48 294
49 140
48 060
46 365
Living cost
37 698
37 698
37 698
37 698
Free-cash
10 596
11 442
10 362
8 667

Estimated living cost  is ₽37698 per week

₽24985
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3699
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.
₽8442
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽8376
₽27799
₽20134
₽21492
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader

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

-
-
-
90 000
income

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

-
-
-
18 147
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.

-
-
-
998
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.

-
-
-
6 378
trade
-
-
-
7 665
total
-
-
-
33 188
Employee

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

47 347
-
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.

223
-
998
-
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.

4 068
-
18 147
-
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.

6 378
-
6 378
-
total
10 669
-
25 523
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
42 653
90 000
-
-
income
6 398
13 499
-
-
surtax

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

353
742
-
-
chamber of commerce
202
269
-
-
trade
7 016
14 805
-
-
total
13 969
29 315
-
-
Dividends
28 684
60 684
-
-
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.

376
815
-
-
withholding
6 816
14 816
-
-
total
7 192
15 631
-
-
Income
90 000
90 000
90 000
90 000
Total tax
31 830
44 946
25 523
33 188
After tax
58 170
45 054
64 477
56 812
Living cost
36 678
36 678
36 678
36 678
Free-cash
21 492
8 376
27 799
20 134

Estimated living cost  is ₽36678 per week

₽24530
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3868
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.
₽7732
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽35616
₽33932
₽34023
₽31742
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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
-
-
-
9 360
social contributions
-
-
-
14 040
health
-
-
-
2 294
total
-
-
-
25 694
Employee
71 793
71 793
81 706
-
social contributions
3 489
5 958
6 782
-
income
7 539
6 646
9 321
-
health
714
1 221
1 389
-
total
11 742
13 825
17 492
-
Employer
71 793
71 793
81 706
-
health
778
1 329
1 511
-
social contributions
3 489
5 958
6 782
-
total
4 267
7 287
8 293
-
Corporate
43 709
10 919
-
-
income
5 464
1 364
-
-
total
5 464
1 364
-
-
Dividends
38 245
9 555
-
-
withholding
6 502
1 625
-
-
total
6 502
1 625
-
-
Income
90 000
90 000
90 000
90 000
Total tax
27 975
24 101
25 785
25 694
After tax
62 025
65 899
64 215
64 306
Living cost
30 283
30 283
30 283
30 283
Free-cash
31 742
35 616
33 932
34 023

Estimated living cost  is ₽30283 per week

₽20701
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2365
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽509
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6708
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽33986
₽35451
₽45624
₽34334
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader
-
-
-
90 000
income
-
-
-
11 003
unemployment
-
-
-
1 350
health
-
-
-
6 300
pensions
-
-
-
9 000
total
-
-
-
27 653
Employee

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

The minimum wage is 138,000 HUF per month.

24 139
9 607
75 314
-
unemployment
362
144
1 130
-
pensions
2 414
961
7 531
-
income
2 951
1 174
9 207
-
health
1 690
672
5 272
-
total
7 417
2 951
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.

24 139
9 607
75 314
-
pensions
4 707
1 873
14 686
-
total
4 707
1 873
14 686
-
Corporate
61 153
78 519
-
-
income
5 504
7 067
-
-
total
5 504
7 067
-
-
Dividends
55 650
71 453
-
-
social contributions
10 742
13 824
-
-
withholding
10 573
13 576
-
-
total
21 315
27 400
-
-
Income
90 000
90 000
90 000
90 000
Total tax
38 943
39 291
37 826
27 653
After tax
51 057
50 709
52 174
62 347
Living cost
16 723
16 723
16 723
16 723
Free-cash
34 334
33 986
35 451
45 624

Estimated living cost  is ₽16723 per week

₽11412
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.
₽334
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3609
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽49449
₽29324
₽25687
₽43648
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader
-
-
-
90 000
income
-
-
-
12 061
health
-
-
-
11 701
pensions
-
-
-
18 000
total
-
-
-
41 762
Employee
26 486
-
67 265
-
unemployment
423
-
1 075
-
pensions
530
-
1 345
-
income
2 982
-
12 969
-
total
3 935
-
15 389
-
Employer
26 486
-
67 265
-
health
3 443
-
8 744
-
pensions
5 298
-
13 453
-
unemployment
213
-
539
-
total
8 954
-
22 736
-
Corporate
54 561
90 000
-
-
income
10 912
18 000
-
-
total
10 912
18 000
-
-
Dividends
43 649
72 000
-
-
total
-
-
-
-
Income
90 000
90 000
90 000
90 000
Total tax
23 801
18 000
38 125
41 762
After tax
66 199
72 000
51 875
48 238
Living cost
22 551
22 551
22 551
22 551
Free-cash
43 648
49 449
29 324
25 687

Estimated living cost  is ₽22551 per week

₽15468
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1343
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽454
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5287
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
-₽13550
₽25346
₽40962
₽4094
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader
-
-
-
90 000
accident
-
-
-
239
income
-
-
-
21 601
other
-
-
-
351
health
-
-
-
2 066
pensions
-
-
-
3 941
total
-
-
-
28 198
Employee
32 783
-
76 415
-
pensions
3 691
-
7 227
-
income
4 498
-
14 253
-
health
3 754
-
8 750
-
total
11 943
-
30 230
-
Employer
32 783
-
76 415
-
pensions
5 331
-
10 436
-
accident
547
-
1 276
-
unemployment
803
-
1 872
-
total
6 681
-
13 584
-
Corporate
50 536
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.

45 482
81 000
-
-
total
45 482
81 000
-
-
Dividends
5 054
9 000
-
-
withholding
960
1 710
-
-
total
960
1 710
-
-
Income
90 000
90 000
90 000
90 000
Total tax
65 066
82 710
43 814
28 198
After tax
24 934
7 290
46 186
61 802
Living cost
20 840
20 840
20 840
20 840
Free-cash
4 094
-13 550
25 346
40 962

Estimated living cost  is ₽20840 per week

₽15274
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1155
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽435
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3977
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽77977
₽64477
₽81577
₽76566
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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
9 404
-
90 000
-
income
1 881
-
18 000
-
total
1 881
-
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%.

80 596
90 000
-
-
total
-
-
-
-
Dividends
80 596
90 000
-
-
withholding
4 030
4 500
-
-
total
4 030
4 500
-
-
Income
90 000
90 000
90 000
90 000
Total tax
5 911
4 500
18 000
900
After tax
84 089
85 500
72 000
89 100
Living cost
7 523
7 523
7 523
7 523
Free-cash
76 566
77 977
64 477
81 577

Estimated living cost  is ₽7523 per week

₽4662
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽625
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽207
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽2029
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽41245
₽27877
₽23855
₽34940
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader
-
-
-
90 000
income
-
-
-
11 432
other
-
-
-
4 275
health
-
-
-
3 960
pensions

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

-
-
-
21 600
total
-
-
-
41 267
Employee
33 900
-
71 885
-
unemployment
338
-
719
-
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.

2 372
-
5 032
-
income
5 836
-
12 374
-
health
475
-
1 006
-
total
9 021
-
19 131
-
Employer
33 900
-
71 885
-
health
475
-
1 006
-
pensions

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

5 764
-
12 220
-
accident
271
-
576
-
unemployment
338
-
719
-
other
1 696
-
3 593
-
total
8 544
-
18 114
-
Corporate
47 557
90 000
-
-
income
9 988
18 900
-
-
total
9 988
18 900
-
-
Dividends
37 569
71 100
-
-
withholding
2 629
4 977
-
-
total
2 629
4 977
-
-
Income
90 000
90 000
90 000
90 000
Total tax
30 182
23 877
37 245
41 267
After tax
59 818
66 123
52 755
48 733
Living cost
24 878
24 878
24 878
24 878
Free-cash
34 940
41 245
27 877
23 855

Estimated living cost  is ₽24878 per week

₽17578
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1680
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.
₽5220
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Bratislava model

Close
London , United Kingdom
₽4304
-₽6224
₽2851
-₽10897
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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
-
-
-
17 898
pensions
-
-
-
6 534
total
-
-
-
24 432
Employee
88 735
-
79 314
-
pensions
8 561
-
7 431
-
income
15 995
-
14 122
-
health
1 462
-
1 270
-
total
26 018
-
22 823
-
Employer
88 735
-
79 314
-
health
1 685
-
1 508
-
pensions
10 477
-
9 176
-
total
12 162
-
10 684
-
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
-
5 879
-
-
total
-
5 879
-
-
Income
90 000
90 000
90 000
90 000
Total tax
38 180
22 979
33 507
24 432
After tax
51 820
67 021
56 493
65 568
Living cost
62 717
62 717
62 717
62 717
Free-cash
-10 897
4 304
-6 224
2 851

Estimated living cost  is ₽62717 per week

₽46995
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽7369
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽510
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7844
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at 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
₽64706
₽58271
₽55547
₽60367
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader
-
-
-
90 000
income
-
-
-
13 500
unemployment
-
-
-
130
health
-
-
-
3 751
pensions

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

-
-
-
4 828
total
-
-
-
22 209
Employee
16 213
-
83 600
-
accident

We are using the highest rate at 1.1%.

179
-
359
-
pensions

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

1 423
-
2 864
-
income
1 621
-
8 360
-
health
746
-
1 501
-
total
3 969
-
13 084
-
Employer
16 213
-
83 600
-
health
1 119
-
2 251
-
pensions

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

1 787
-
3 595
-
accident

We are using the highest rate at 1.1%.

179
-
359
-
unemployment
97
-
196
-
total
3 182
-
6 401
-
Corporate
70 606
90 000
-
-
income
7 060
9 000
-
-
total
7 060
9 000
-
-
Dividends
63 546
81 000
-
-
withholding
3 178
4 050
-
-
total
3 178
4 050
-
-
Income
90 000
90 000
90 000
90 000
Total tax
17 389
13 050
19 485
22 209
After tax
72 611
76 950
70 515
67 791
Living cost
12 244
12 244
12 244
12 244
Free-cash
60 367
64 706
58 271
55 547

Estimated living cost  is ₽12244 per week

₽7148
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽874
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽324
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3897
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
-₽10132
-₽15373
-₽668
-₽11717
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader
-
-
-
90 000
income
-
-
-
16 963
health
-
-
-
10 994
pensions
-
-
-
10 939
total
-
-
-
38 896
Employee
86 561
79 730
79 730
-
pensions
10 939
10 939
14 351
-
income

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

13 051
13 051
13 051
-
health
10 799
10 409
12 238
-
total
34 789
34 399
39 640
-
Employer
86 561
79 730
79 730
-
health
6 015
5 542
5 542
-
pensions
6 024
5 549
5 549
-
unemployment
3 117
2 870
2 870
-
total
15 156
13 961
13 961
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
income
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
90 000
90 000
90 000
90 000
Total tax
49 945
48 360
53 601
38 896
After tax
40 055
41 640
36 399
51 104
Living cost
51 772
51 772
51 772
51 772
Free-cash
-11 717
-10 132
-15 373
-668

Estimated living cost  is ₽51772 per week

₽38191
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4624
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.
₽8365
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽39150
₽22856
₽21019
₽31010
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader
-
-
-
90 000
income
-
-
-
7 736
social contributions
-
-
-
26 280
solidarity contribution
-
-
-
-
health
-
-
-
12 150
total
-
-
-
46 166
Employee
33 551
-
67 164
-
solidarity contribution
-
-
-
-
social contributions
2 181
-
4 366
-
income
4 026
-
8 060
-
health
4 529
-
9 067
-
total
10 736
-
21 493
-
Employer
33 551
-
67 164
-
health
3 020
-
6 045
-
social contributions
8 388
-
16 791
-
total
11 408
-
22 836
-
Corporate
45 041
90 000
-
-
income
8 558
17 100
-
-
total
8 558
17 100
-
-
Dividends
36 483
72 900
-
-
withholding
5 473
10 935
-
-
total
5 473
10 935
-
-
Income
90 000
90 000
90 000
90 000
Total tax
36 175
28 035
44 329
46 166
After tax
53 825
61 965
45 671
43 834
Living cost
22 815
22 815
22 815
22 815
Free-cash
31 010
39 150
22 856
21 019

Estimated living cost  is ₽22815 per week

₽15848
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1623
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.
₽4896
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽8622
₽2766
₽7049
₽3747
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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
regional
-
-
-
987
municipal
-
-
-
535
national
-
-
-
18 884
total
-
-
-
43 554
Employee
82 977
-
90 000
-
municipal
439
-
477
-
national
14 378
-
16 148
-
regional
783
-
863
-
social contributions
27 980
-
30 349
-
total
43 580
-
47 837
-
Employer
82 977
-
90 000
-
total
-
-
-
-
Corporate
7 023
90 000
-
-
municipal
275
3 510
-
-
nationa
1 685
21 600
-
-
total
1 960
25 110
-
-
Dividends
5 063
64 890
-
-
withholding
1 316
16 871
-
-
total
1 316
16 871
-
-
Income
90 000
90 000
90 000
90 000
Total tax
46 856
41 981
47 837
43 554
After tax
43 144
48 019
42 163
46 446
Living cost
39 397
39 397
39 397
39 397
Free-cash
3 747
8 622
2 766
7 049

Estimated living cost  is ₽39397 per week

₽27463
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2583
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽604
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8746
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽36008
₽24309
₽26046
₽33101
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader
-
-
-
90 000
income
-
-
-
16 756
other
-
-
-
-
surtax
-
-
-
1 993
unemployment
-
-
-
213
health
-
-
-
6 389
pensions
-
-
-
18 000
total
-
-
-
43 351
Employee
30 875
-
74 350
-
other
-
-
-
-
unemployment
2 149
-
5 175
-
pensions
2 059
-
4 959
-
surtax
101
-
1 793
-
income
5 175
-
15 616
-
health
788
-
1 896
-
total
10 272
-
29 439
-
Employer
30 875
-
74 350
-
health
1 405
-
3 382
-
pensions
4 116
-
9 911
-
unemployment
978
-
2 356
-
other
-
-
-
-
total
6 499
-
15 649
-
Corporate
52 626
90 000
-
-
income
13 683
23 400
-
-
total
13 683
23 400
-
-
Dividends
38 942
66 600
-
-
withholding
5 842
9 989
-
-
total
5 842
9 989
-
-
Income
90 000
90 000
90 000
90 000
Total tax
36 296
33 389
45 088
43 351
After tax
53 704
56 611
44 912
46 649
Living cost
20 603
20 603
20 603
20 603
Free-cash
33 101
36 008
24 309
26 046

Estimated living cost  is ₽20603 per week

₽12597
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1901
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.
₽5629
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽24174
₽13646
₽22721
₽17208
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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
-
-
-
17 898
pensions
-
-
-
6 534
total
-
-
-
24 432
Employee
59 468
-
79 314
-
pensions
5 047
-
7 431
-
income
10 710
-
14 122
-
health
863
-
1 270
-
total
16 620
-
22 823
-
Employer
59 468
-
79 314
-
health
1 130
-
1 508
-
pensions
6 437
-
9 176
-
total
7 567
-
10 684
-
Corporate
22 965
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.

4 364
17 100
-
-
total
4 364
17 100
-
-
Dividends
18 601
72 900
-
-
withholding
1 394
5 879
-
-
total
1 394
5 879
-
-
Income
90 000
90 000
90 000
90 000
Total tax
29 945
22 979
33 507
24 432
After tax
60 055
67 021
56 493
65 568
Living cost
42 847
42 847
42 847
42 847
Free-cash
17 208
24 174
13 646
22 721

Estimated living cost  is ₽42847 per week

₽32100
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3211
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽448
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7086
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at 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
-₽32675
-₽3076
₽1530
-₽4629
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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
regional
-
-
-
2 930
health
-
-
-
241
city
-
-
-
948
national
-
-
-
444
pensions
-
-
-
8 279
total
-
-
-
14 641
Employee
86 398
-
80 555
-
unemployment
-
-
-
-
pensions
7 259
-
6 766
-
national
409
-
362
-
regional
2 829
-
2 512
-
city
927
-
865
-
health
195
-
182
-
total
11 619
-
10 687
-
Employer
86 398
-
80 555
-
health
195
-
182
-
pensions
7 259
-
6 766
-
unemployment
-
-
-
-
other

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

1 727
-
1 612
-
total
9 181
-
8 560
-
Corporate
-
90 000
-
-
regional
-
19 036
-
-
national
-
7 649
-
-
total
-
26 685
-
-
Dividends
-
63 315
-
-
withholding
-
22 161
-
-
total
-
22 161
-
-
Income
90 000
90 000
90 000
90 000
Total tax
20 800
48 846
19 247
14 641
After tax
69 200
41 154
70 753
75 359
Living cost
73 829
73 829
73 829
73 829
Free-cash
-4 629
-32 675
-3 076
1 530

Estimated living cost  is ₽73829 per week

₽48010
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽6625
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽906
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽18287
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at 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
₽1818
₽21706
₽13715
₽16959
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader

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

-
-
-
90 000
income

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

-
-
-
18 147
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.

-
-
-
998
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.

-
-
-
6 378
trade
-
-
-
7 991
total
-
-
-
33 514
Employee

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

56 111
-
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.

363
-
998
-
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.

6 598
-
18 147
-
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.

6 378
-
6 378
-
total
13 339
-
25 523
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
33 889
90 000
-
-
income
5 083
13 499
-
-
surtax

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

280
742
-
-
chamber of commerce
190
268
-
-
trade
5 811
15 436
-
-
total
11 364
29 945
-
-
Dividends
22 525
60 055
-
-
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.

291
806
-
-
withholding
5 276
14 660
-
-
total
5 567
15 466
-
-
Income
90 000
90 000
90 000
90 000
Total tax
30 270
45 411
25 523
33 514
After tax
59 730
44 589
64 477
56 486
Living cost
42 771
42 771
42 771
42 771
Free-cash
16 959
1 818
21 706
13 715

Estimated living cost  is ₽42771 per week

₽31238
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3421
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.
₽7557
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽13417
₽19209
₽19976
₽18934
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader
-
-
-
90 000
income
-
-
-
8 095
other
-
-
-
2 794
surtax
-
-
-
-
social contributions
-
-
-
2 566
health
-
-
-
1 481
pensions
-
-
-
23 145
total
-
-
-
38 081
Employee
39 959
-
68 581
-
pensions
4 518
-
7 757
-
surtax
-
-
-
-
social contributions
1 139
-
1 954
-
income
2 358
-
7 719
-
total
8 015
-
17 430
-
Employer
39 959
-
68 581
-
health
2 798
-
4 802
-
pensions
6 564
-
11 267
-
unemployment
1 618
-
2 778
-
social contributions
120
-
206
-
other
1 378
-
2 365
-
total
12 478
-
21 418
-
Corporate
37 562
90 000
-
-
income
10 517
25 200
-
-
surtax
-
-
-
-
total
10 517
25 200
-
-
Dividends
27 045
64 800
-
-
surtax
-
-
-
-
social contributions
4 651
11 146
-
-
withholding
3 462
8 294
-
-
total
8 113
19 440
-
-
Income
90 000
90 000
90 000
90 000
Total tax
39 123
44 640
38 848
38 081
After tax
50 877
45 360
51 152
51 919
Living cost
31 943
31 943
31 943
31 943
Free-cash
18 934
13 417
19 209
19 976

Estimated living cost  is ₽31943 per week

₽20142
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2597
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽544
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8662
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽16582
₽22374
₽23141
₽21770
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader
-
-
-
90 000
income
-
-
-
8 095
other
-
-
-
2 794
surtax
-
-
-
-
social contributions
-
-
-
2 566
health
-
-
-
1 481
pensions
-
-
-
23 145
total
-
-
-
38 081
Employee
35 669
-
68 581
-
pensions
4 034
-
7 757
-
surtax
-
-
-
-
social contributions
1 017
-
1 954
-
income
1 839
-
7 719
-
total
6 890
-
17 430
-
Employer
35 669
-
68 581
-
health
2 496
-
4 802
-
pensions
5 861
-
11 267
-
unemployment
1 444
-
2 778
-
social contributions
106
-
206
-
other
1 231
-
2 365
-
total
11 138
-
21 418
-
Corporate
43 192
90 000
-
-
income
12 094
25 200
-
-
surtax
-
-
-
-
total
12 094
25 200
-
-
Dividends
31 098
64 800
-
-
surtax
-
-
-
-
social contributions
5 349
11 146
-
-
withholding
3 981
8 294
-
-
total
9 330
19 440
-
-
Income
90 000
90 000
90 000
90 000
Total tax
39 452
44 640
38 848
38 081
After tax
50 548
45 360
51 152
51 919
Living cost
28 778
28 778
28 778
28 778
Free-cash
21 770
16 582
22 374
23 141

Estimated living cost  is ₽28778 per week

₽16690
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2923
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽546
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8620
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽35113
₽38331
₽38000
₽35594
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader
-
-
-
90 000
income
-
-
-
13 499
social contributions
-
-
-
12 420
health
-
-
-
6 283
total
-
-
-
32 202
Employee
31 656
-
90 000
-
social contributions
4 369
-
12 420
-
income
5 280
-
13 168
-
health
2 209
-
6 283
-
total
11 858
-
31 871
-
Employer
31 656
-
90 000
-
total
-
-
-
-
Corporate
58 344
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%.

2 916
4 500
-
-
total
2 916
4 500
-
-
Dividends
55 427
85 500
-
-
social contributions
7 649
11 798
-
-
withholding
8 315
12 824
-
-
health
3 870
5 967
-
-
total
19 834
30 589
-
-
Income
90 000
90 000
90 000
90 000
Total tax
34 608
35 089
31 871
32 202
After tax
55 392
54 911
58 129
57 798
Living cost
19 798
19 798
19 798
19 798
Free-cash
35 594
35 113
38 331
38 000

Estimated living cost  is ₽19798 per week

₽13249
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1221
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.
₽4871
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽17611
-₽5157
₽12950
₽16165
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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
-
-
-
14 348
surtax
-
-
-
184
unemployment
-
-
-
5 726
chamber of commerce
-
-
-
360
health
-
-
-
6 885
pensions
-
-
-
16 649
total
-
-
-
44 152
Employee
46 660
37 207
69 743
-
other
466
372
698
-
unemployment
1 400
1 116
2 092
-
pensions
4 778
3 809
7 142
-
income
5 312
2 744
12 824
-
health
1 805
1 440
2 698
-
total
13 761
9 481
25 454
-
Employer
46 660
37 207
69 743
-
chamber of commerce
186
149
278
-
health
1 763
1 407
2 636
-
pensions
5 856
4 670
8 753
-
accident
606
484
907
-
unemployment
1 400
1 116
2 092
-
surtax
184
184
184
-
payroll
1 400
1 116
2 092
-
other
2 216
1 766
3 313
-
total
13 611
10 892
20 255
-
Corporate
29 729
41 900
66 200
-
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.

7 433
10 475
16 550
-
total
7 433
10 475
16 550
-
Dividends
22 297
31 425
-
-
withholding
6 132
8 643
-
-
total
6 132
8 643
-
-
Income
90 000
90 000
90 000
90 000
Total tax
40 937
39 491
62 259
44 152
After tax
49 063
50 509
27 741
45 848
Living cost
32 898
32 898
32 898
32 898
Free-cash
16 165
17 611
-5 157
12 950

Estimated living cost  is ₽32898 per week

₽21942
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2806
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽540
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7610
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽16446
₽1244
₽8640
₽2442
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader
-
-
-
90 000
communal

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

-
-
-
4 568
social contributions
-
-
-
13 859
national
-
-
-
28 891
total
-
-
-
47 318
Employee

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

66 785
-
69 708
-
unemployment

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

581
-
606
-
communal

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

3 483
-
3 636
-
pensions

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

5 009
-
5 229
-
national
20 532
-
21 675
-
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.

3 138
-
3 276
-
total
32 743
-
34 422
-
Employer

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

66 785
-
69 708
-
health

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

4 107
-
4 288
-
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.

5 918
-
6 176
-
accident

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

868
-
905
-
unemployment

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

974
-
1 017
-
surtax
7 573
-
7 906
-
total
19 440
-
20 292
-
Corporate
3 775
90 000
-
-
income
755
18 000
-
-
surtax
16
360
-
-
total
771
18 360
-
-
Dividends
3 005
71 641
-
-
withholding

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

562
21 152
-
-
total
562
21 152
-
-
Income
90 000
90 000
90 000
90 000
Total tax
53 516
39 512
54 714
47 318
After tax
36 484
50 488
35 286
42 682
Living cost
34 042
34 042
34 042
34 042
Free-cash
2 442
16 446
1 244
8 640

Estimated living cost  is ₽34042 per week

₽21928
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2977
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽533
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8606
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽26931
₽14162
₽14241
₽19492
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader
-
-
-
90 000
accident
-
-
-
780
income
-
-
-
16 078
other
-
-
-
87
unemployment
-
-
-
606
pensions
-
-
-
24 490
total
-
-
-
42 041
Employee
46 475
-
68 244
-
other
46
-
69
-
unemployment
721
-
1 058
-
pensions
2 185
-
3 207
-
income
9 806
-
16 030
-
total
12 758
-
20 364
-
Employer
46 475
-
68 244
-
pensions
10 967
-
16 105
-
accident
920
-
1 352
-
unemployment
2 557
-
3 753
-
other
370
-
546
-
total
14 814
-
21 756
-
Corporate
28 711
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.

4 307
13 499
-
-
total
4 307
13 499
-
-
Dividends
24 404
76 501
-
-
withholding
4 911
15 852
-
-
total
4 911
15 852
-
-
Income
90 000
90 000
90 000
90 000
Total tax
36 790
29 351
42 120
42 041
After tax
53 210
60 649
47 880
47 959
Living cost
33 718
33 718
33 718
33 718
Free-cash
19 492
26 931
14 162
14 241

Estimated living cost  is ₽33718 per week

₽24830
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2392
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽485
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6010
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽4447
₽5334
₽1198
-₽1744
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader
-
-
-
90 000
communal
-
-
-
5 687
accident
-
-
-
758
income
-
-
-
7 345
surtax
-
-
-
4 461
health
-
-
-
6 323
pensions
-
-
-
13 490
total
-
-
-
38 064
Employee
70 705
-
80 393
-
pensions
5 656
-
6 432
-
surtax
4 334
-
4 927
-
income
6 829
-
9 389
-
health
3 147
-
3 575
-
total
19 966
-
24 323
-
Employer
70 705
-
80 393
-
health
2 156
-
2 450
-
pensions
5 656
-
6 432
-
accident
636
-
723
-
total
8 448
-
9 605
-
Corporate
10 847
90 000
-
-
communal
-
6 075
-
-
income
1 626
13 499
-
-
surtax
113
944
-
-
total
1 739
20 518
-
-
Dividends
9 108
69 481
-
-
income
9 487
3 875
-
-
withholding
1 366
10 422
-
-
total
10 853
14 297
-
-
Income
90 000
90 000
90 000
90 000
Total tax
41 006
34 815
33 928
38 064
After tax
48 994
55 185
56 072
51 936
Living cost
50 738
50 738
50 738
50 738
Free-cash
-1 744
4 447
5 334
1 198

Estimated living cost  is ₽50738 per week

₽38061
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3074
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽537
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9064
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Luxembourg model

Close
Athens , Greece
₽35640
₽23941
₽25678
₽32667
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader
-
-
-
90 000
income
-
-
-
16 756
other
-
-
-
-
surtax
-
-
-
1 993
unemployment
-
-
-
213
health
-
-
-
6 389
pensions
-
-
-
18 000
total
-
-
-
43 351
Employee
31 442
-
74 350
-
other
-
-
-
-
unemployment
2 188
-
5 175
-
pensions
2 098
-
4 959
-
surtax
112
-
1 793
-
income
5 271
-
15 616
-
health
803
-
1 896
-
total
10 472
-
29 439
-
Employer
31 442
-
74 350
-
health
1 430
-
3 382
-
pensions
4 192
-
9 911
-
unemployment
998
-
2 356
-
other
-
-
-
-
total
6 620
-
15 649
-
Corporate
51 939
90 000
-
-
income
13 505
23 400
-
-
total
13 505
23 400
-
-
Dividends
38 434
66 600
-
-
withholding
5 765
9 989
-
-
total
5 765
9 989
-
-
Income
90 000
90 000
90 000
90 000
Total tax
36 362
33 389
45 088
43 351
After tax
53 638
56 611
44 912
46 649
Living cost
20 971
20 971
20 971
20 971
Free-cash
32 667
35 640
23 941
25 678

Estimated living cost  is ₽20971 per week

₽12661
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1823
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.
₽6001
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽22154
₽16664
₽20924
₽20081
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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
regional
-
-
-
1 358
municipal
-
-
-
535
national
-
-
-
18 884
total
-
-
-
43 925
Employee
51 791
-
90 000
-
municipal
275
-
477
-
national
8 205
-
16 148
-
regional
697
-
1 211
-
social contributions
17 464
-
30 349
-
total
26 641
-
48 185
-
Employer
51 791
-
90 000
-
total
-
-
-
-
Corporate
38 209
90 000
-
-
municipal
1 899
4 474
-
-
nationa
9 171
21 600
-
-
total
11 070
26 074
-
-
Dividends
27 139
63 926
-
-
withholding
7 057
16 621
-
-
total
7 057
16 621
-
-
Income
90 000
90 000
90 000
90 000
Total tax
44 768
42 695
48 185
43 925
After tax
45 232
47 305
41 815
46 075
Living cost
25 151
25 151
25 151
25 151
Free-cash
20 081
22 154
16 664
20 924

Estimated living cost  is ₽25151 per week

₽15641
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2548
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽431
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6531
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Naples model

Close
Prague , Czech Republic
₽33851
₽17557
₽15720
₽23822
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader
-
-
-
90 000
income
-
-
-
7 736
social contributions
-
-
-
26 280
solidarity contribution
-
-
-
-
health
-
-
-
12 150
total
-
-
-
46 166
Employee
41 344
-
67 164
-
solidarity contribution
-
-
-
-
social contributions
2 687
-
4 366
-
income
4 961
-
8 060
-
health
5 581
-
9 067
-
total
13 229
-
21 493
-
Employer
41 344
-
67 164
-
health
3 721
-
6 045
-
social contributions
10 336
-
16 791
-
total
14 057
-
22 836
-
Corporate
34 599
90 000
-
-
income
6 574
17 100
-
-
total
6 574
17 100
-
-
Dividends
28 025
72 900
-
-
withholding
4 204
10 935
-
-
total
4 204
10 935
-
-
Income
90 000
90 000
90 000
90 000
Total tax
38 064
28 035
44 329
46 166
After tax
51 936
61 965
45 671
43 834
Living cost
28 114
28 114
28 114
28 114
Free-cash
23 822
33 851
17 557
15 720

Estimated living cost  is ₽28114 per week

₽20907
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1557
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽486
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5163
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽20823
-₽2017
₽16245
₽20359
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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
-
-
-
14 348
surtax
-
-
-
-
unemployment
-
-
-
5 726
chamber of commerce
-
-
-
360
health
-
-
-
6 885
pensions
-
-
-
16 649
total
-
-
-
43 968
Employee
40 813
37 207
69 889
-
other
408
372
698
-
unemployment
1 224
1 116
2 096
-
pensions
4 180
3 809
7 156
-
income
3 636
2 744
12 876
-
health
1 579
1 440
2 706
-
total
11 027
9 481
25 532
-
Employer
40 813
37 207
69 889
-
chamber of commerce
163
149
280
-
health
1 543
1 407
2 642
-
pensions
5 122
4 670
8 770
-
accident
530
484
909
-
unemployment
1 224
1 116
2 096
-
surtax
-
-
-
-
payroll
1 224
1 116
2 096
-
other
1 938
1 766
3 319
-
total
11 744
10 708
20 112
-
Corporate
37 442
42 084
66 345
-
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.

9 360
10 521
16 586
-
total
9 360
10 521
16 586
-
Dividends
28 082
31 563
-
-
withholding
7 723
8 680
-
-
total
7 723
8 680
-
-
Income
90 000
90 000
90 000
90 000
Total tax
39 854
39 390
62 230
43 968
After tax
50 146
50 610
27 770
46 032
Living cost
29 787
29 787
29 787
29 787
Free-cash
20 359
20 823
-2 017
16 245

Estimated living cost  is ₽29787 per week

₽17868
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3042
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.
₽8345
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽73776
₽60276
₽77376
₽71578
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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
14 655
-
90 000
-
income
2 931
-
18 000
-
total
2 931
-
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%.

75 345
90 000
-
-
total
-
-
-
-
Dividends
75 345
90 000
-
-
withholding
3 767
4 500
-
-
total
3 767
4 500
-
-
Income
90 000
90 000
90 000
90 000
Total tax
6 698
4 500
18 000
900
After tax
83 302
85 500
72 000
89 100
Living cost
11 724
11 724
11 724
11 724
Free-cash
71 578
73 776
60 276
77 376

Estimated living cost  is ₽11724 per week

₽7934
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽492
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽393
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽2905
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽36923
₽19090
₽21669
₽29111
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader

A sole-trader pays social contribution from 75% of the assessed income made in the last year.

The minimum monthly assessed income used to calculate contributions is 60% of the insured's average monthly wage in the last year.

The maximum assessed income used to calculate contributions is 3.5 times the insured's average monthly wage in the last year.

-
-
-
90 000
income
-
-
-
17 861
unemployment
-
-
-
135
health
-
-
-
8 855
pensions
-
-
-
16 437
total
-
-
-
43 288
Employee

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

41 286
-
77 876
-
unemployment
58
-
110
-
pensions
6 400
-
12 071
-
income
7 120
-
16 532
-
health
2 667
-
5 030
-
total
16 245
-
33 743
-
Employer

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

41 286
-
77 876
-
health
2 750
-
5 186
-
pensions
3 653
-
6 892
-
unemployment
25
-
46
-
total
6 428
-
12 124
-
Corporate
42 286
90 000
-
-
income
8 035
17 099
-
-
total
8 035
17 099
-
-
Dividends
34 251
72 901
-
-
withholding
5 138
10 935
-
-
total
5 138
10 935
-
-
Income
90 000
90 000
90 000
90 000
Total tax
35 846
28 034
45 867
43 288
After tax
54 154
61 966
44 133
46 712
Living cost
25 043
25 043
25 043
25 043
Free-cash
29 111
36 923
19 090
21 669

Estimated living cost  is ₽25043 per week

₽17186
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1605
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽485
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5767
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽14871
₽37955
₽22312
-₽47828
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader
-
-
-
90 000
income
-
-
-
17 543
social contributions
-
-
-
10 260
total
-
-
-
27 803
Employee
57 190
-
-
-
social contributions
4 690
-
668
-
income
12 615
-
-
-
total
17 305
-
668
-
Employer
57 190
-
-
-
social contributions
80 638
-
11 492
-
total
80 638
-
11 492
-
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
97 943
35 244
12 160
27 803
After tax
-7 943
54 756
77 840
62 197
Living cost
39 885
39 885
39 885
39 885
Free-cash
-47 828
14 871
37 955
22 312

Estimated living cost  is ₽39885 per week

₽25879
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3751
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽508
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9747
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽21906
₽16822
₽21205
₽20965
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader

Based on articles 30.º, 31.º and 151.º of CIRS, sole-trader can use 75% of income as a tax base when earnings are below €200,000 per annum.

-
-
-
90 000
income
-
-
-
8 234
surtax
-
-
-
-
social contributions

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

-
-
-
31 275
total
-
-
-
39 509
Employee
42 941
-
72 727
-
surtax
-
-
-
-
social contributions
4 724
-
8 000
-
income
8 932
-
18 619
-
total
13 656
-
26 619
-
Employer
42 941
-
72 727
-
social contributions
10 198
-
17 273
-
total
10 198
-
17 273
-
Corporate
36 861
90 000
-
-
income
7 741
18 900
-
-
surtax
-
-
-
-
total
7 741
18 900
-
-
Dividends
29 120
71 100
-
-
withholding
8 154
19 908
-
-
total
8 154
19 908
-
-
Income
90 000
90 000
90 000
90 000
Total tax
39 749
38 808
43 892
39 509
After tax
50 251
51 192
46 108
50 491
Living cost
29 286
29 286
29 286
29 286
Free-cash
20 965
21 906
16 822
21 205

Estimated living cost  is ₽29286 per week

₽21912
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1727
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽489
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5158
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽266
₽6058
₽6825
₽6683
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader
-
-
-
90 000
income
-
-
-
8 095
other
-
-
-
2 794
surtax
-
-
-
-
social contributions
-
-
-
2 566
health
-
-
-
1 481
pensions
-
-
-
23 145
total
-
-
-
38 081
Employee
58 476
-
68 581
-
pensions
6 614
-
7 757
-
surtax
-
-
-
-
social contributions
1 665
-
1 954
-
income
5 102
-
7 719
-
total
13 381
-
17 430
-
Employer
58 476
-
68 581
-
health
4 093
-
4 802
-
pensions
9 608
-
11 267
-
unemployment
2 369
-
2 778
-
social contributions
175
-
206
-
other
2 018
-
2 365
-
total
18 263
-
21 418
-
Corporate
13 260
90 000
-
-
income
3 714
25 200
-
-
surtax
-
-
-
-
total
3 714
25 200
-
-
Dividends
9 546
64 800
-
-
surtax
-
-
-
-
social contributions
1 642
11 146
-
-
withholding
1 223
8 294
-
-
total
2 865
19 440
-
-
Income
90 000
90 000
90 000
90 000
Total tax
38 223
44 640
38 848
38 081
After tax
51 777
45 360
51 152
51 919
Living cost
45 094
45 094
45 094
45 094
Free-cash
6 683
266
6 058
6 825

Estimated living cost  is ₽45094 per week

₽30519
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3689
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽618
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽10267
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽52934
₽43177
₽40750
₽49798
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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
-
-
-
1 384
social contributions
-
-
-
19 801
total
-
-
-
21 185
Employee
30 016
-
77 922
-
income
-
-
1 616
-
social contributions
1 951
-
5 064
-
total
1 951
-
6 680
-
Employer
30 016
-
77 922
-
social contributions
4 653
-
12 078
-
total
4 653
-
12 078
-
Corporate
55 331
90 000
-
-
income
5 533
9 001
-
-
total
5 533
9 001
-
-
Dividends
49 798
80 999
-
-
total
-
-
-
-
Income
90 000
90 000
90 000
90 000
Total tax
12 137
9 001
18 758
21 185
After tax
77 863
80 999
71 242
68 815
Living cost
28 065
28 065
28 065
28 065
Free-cash
49 798
52 934
43 177
40 750

Estimated living cost  is ₽28065 per week

₽18147
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2116
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽528
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7275
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
-₽113433
-₽113433
₽11059
-₽113433
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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
-
-
-
7 135
municipal
-
-
-
16 536
national
-
-
-
9 494
pensions
-
-
-
809
total
-
-
-
33 974
Employee
189 796
189 796
189 796
-
municipal
40 416
40 416
40 416
-
labour market
15 162
15 162
15 162
-
pensions
270
270
270
-
national
23 187
23 187
23 187
-
total
79 035
79 035
79 035
-
Employer
189 796
189 796
189 796
-
national
23 227
23 227
23 227
-
labour market
15 184
15 184
15 184
-
pensions
540
540
540
-
municipal
40 480
40 480
40 480
-
total
79 431
79 431
79 431
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
90 000
90 000
90 000
90 000
Total tax
158 466
158 466
158 466
33 974
After tax
-68 466
-68 466
-68 466
56 026
Living cost
44 967
44 967
44 967
44 967
Free-cash
-113 433
-113 433
-113 433
11 059

Estimated living cost  is ₽44967 per week

₽30776
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3978
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽692
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9522
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
-₽13243
₽25653
₽41269
₽4141
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader
-
-
-
90 000
accident
-
-
-
239
income
-
-
-
21 601
other
-
-
-
351
health
-
-
-
2 066
pensions
-
-
-
3 941
total
-
-
-
28 198
Employee
32 300
-
76 415
-
pensions
3 637
-
7 227
-
income
4 431
-
14 253
-
health
3 699
-
8 750
-
total
11 767
-
30 230
-
Employer
32 300
-
76 415
-
pensions
5 252
-
10 436
-
accident
539
-
1 276
-
unemployment
791
-
1 872
-
total
6 582
-
13 584
-
Corporate
51 118
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.

46 006
81 000
-
-
total
46 006
81 000
-
-
Dividends
5 112
9 000
-
-
withholding
971
1 710
-
-
total
971
1 710
-
-
Income
90 000
90 000
90 000
90 000
Total tax
65 326
82 710
43 814
28 198
After tax
24 674
7 290
46 186
61 802
Living cost
20 533
20 533
20 533
20 533
Free-cash
4 141
-13 243
25 653
41 269

Estimated living cost  is ₽20533 per week

₽14946
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1171
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽385
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4031
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽24254
₽15766
₽28442
₽21875
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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
-
-
-
996
municipal
-
-
-
16 020
national
-
-
-
8 697
total
-
-
-
25 713
Employee
49 121
-
75 712
-
municipal
8 046
-
12 363
-
unemployment
737
-
1 136
-
pensions
3 315
-
5 110
-
national
811
-
4 716
-
health
367
-
776
-
total
13 276
-
24 101
-
Employer
49 121
-
75 712
-
health
377
-
583
-
pensions
8 522
-
13 136
-
accident
50
-
76
-
unemployment
319
-
493
-
total
9 268
-
14 288
-
Corporate
31 610
90 000
-
-
income
6 322
18 000
-
-
total
6 322
18 000
-
-
Dividends

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

18 967
54 000
-
-
municipal
3 414
9 720
-
-
national
-
2 181
-
-
total
3 414
11 901
-
-
Income
90 000
90 000
90 000
90 000
Total tax
32 280
29 901
38 389
25 713
After tax
57 720
60 099
51 611
64 287
Living cost
35 845
35 845
35 845
35 845
Free-cash
21 875
24 254
15 766
28 442

Estimated living cost  is ₽35845 per week

₽23414
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3448
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽571
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8414
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽44282
₽42598
₽42689
₽39201
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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
-
-
-
9 360
social contributions
-
-
-
14 040
health
-
-
-
2 294
total
-
-
-
25 694
Employee
71 793
71 793
81 706
-
social contributions
2 714
5 958
6 782
-
income
7 817
6 646
9 321
-
health
556
1 221
1 389
-
total
11 087
13 825
17 492
-
Employer
71 793
71 793
81 706
-
health
604
1 329
1 511
-
social contributions
2 714
5 958
6 782
-
total
3 318
7 287
8 293
-
Corporate
53 977
10 919
-
-
income
6 747
1 364
-
-
total
6 747
1 364
-
-
Dividends
47 230
9 555
-
-
withholding
8 030
1 625
-
-
total
8 030
1 625
-
-
Income
90 000
90 000
90 000
90 000
Total tax
29 182
24 101
25 785
25 694
After tax
60 818
65 899
64 215
64 306
Living cost
21 617
21 617
21 617
21 617
Free-cash
39 201
44 282
42 598
42 689

Estimated living cost  is ₽21617 per week

₽12955
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2121
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽478
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6063
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽59704
₽40696
₽57289
₽54956
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader

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

  • up to €9,000.00, 60% of the average monthly wage in Montenegro
  • up to €15,000.00, 100% of the average monthly wage in Montenegro
  • in excess of €15,000, 150% of the average monthly wage in Montenegro
-
-
-
90 000
income
-
-
-
8 542
unemployment
-
-
-
27
health
-
-
-
3 379
pensions
-
-
-
5 939
total
-
-
-
17 887
Employee

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

21 431
-
81 596
-
unemployment
106
-
408
-
pensions
3 214
-
12 239
-
income
1 465
-
6 492
-
health
1 821
-
6 937
-
total
6 606
-
26 076
-
Employer

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

21 431
-
81 596
-
health
921
-
3 508
-
pensions
1 178
-
4 488
-
unemployment
106
-
408
-
total
2 205
-
8 404
-
Corporate
66 364
90 000
-
-
income
5 973
8 101
-
-
total
5 973
8 101
-
-
Dividends
60 391
81 899
-
-
withholding
5 436
7 371
-
-
total
5 436
7 371
-
-
Income
90 000
90 000
90 000
90 000
Total tax
20 220
15 472
34 480
17 887
After tax
69 780
74 528
55 520
72 113
Living cost
14 824
14 824
14 824
14 824
Free-cash
54 956
59 704
40 696
57 289

Estimated living cost  is ₽14824 per week

₽9458
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1068
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽441
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3855
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽34975
₽22206
₽22285
₽30076
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader
-
-
-
90 000
accident
-
-
-
780
income
-
-
-
16 078
other
-
-
-
87
unemployment
-
-
-
606
pensions
-
-
-
24 490
total
-
-
-
42 041
Employee
34 523
-
68 244
-
other
34
-
69
-
unemployment
535
-
1 058
-
pensions
1 623
-
3 207
-
income
6 656
-
16 030
-
total
8 848
-
20 364
-
Employer
34 523
-
68 244
-
pensions
8 147
-
16 105
-
accident
684
-
1 352
-
unemployment
1 899
-
3 753
-
other
276
-
546
-
total
11 006
-
21 756
-
Corporate
44 471
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.

6 671
13 499
-
-
total
6 671
13 499
-
-
Dividends
37 800
76 501
-
-
withholding
7 725
15 852
-
-
total
7 725
15 852
-
-
Income
90 000
90 000
90 000
90 000
Total tax
34 250
29 351
42 120
42 041
After tax
55 750
60 649
47 880
47 959
Living cost
25 674
25 674
25 674
25 674
Free-cash
30 076
34 975
22 206
22 285

Estimated living cost  is ₽25674 per week

₽17330
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2468
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽450
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5427
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽54269
₽55363
₽55499
₽53957
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader
-
-
-
90 000
income
-
-
-
30 231
health
-
-
-
1 000
pensions
-
-
-
1 379
total
-
-
-
32 610
Employee
2 880
-
88 448
-
unemployment
29
-
69
-
pensions
259
-
621
-
income
557
-
30 159
-
health
144
-
345
-
total
989
-
31 194
-
Employer
2 880
-
88 448
-
health
274
-
655
-
pensions
317
-
759
-
unemployment
58
-
138
-
total
649
-
1 552
-
Corporate
86 472
90 000
-
-
income
19 024
19 800
-
-
total
19 024
19 800
-
-
Dividends
67 448
70 200
-
-
withholding
13 490
14 040
-
-
total
13 490
14 040
-
-
Income
90 000
90 000
90 000
90 000
Total tax
34 152
33 840
32 746
32 610
After tax
55 848
56 160
57 254
57 390
Living cost
1 891
1 891
1 891
1 891
Free-cash
53 957
54 269
55 363
55 499

Estimated living cost  is ₽1891 per week

₽1124
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽153
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽43
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽571
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽48879
₽31059
₽31059
₽44283
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader

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

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

-
-
-
90 000
income
-
-
-
16 712
unemployment
-
-
-
1 035
health
-
-
-
7 107
pensions
-
-
-
17 940
total
-
-
-
42 794
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.

24 348
-
77 649
-
unemployment
183
-
517
-
pensions
3 409
-
9 660
-
income
3 356
-
16 712
-
health
1 254
-
3 554
-
total
8 202
-
30 443
-
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.

24 348
-
77 649
-
health
1 254
-
3 554
-
pensions
2 922
-
8 280
-
unemployment
183
-
517
-
total
4 359
-
12 351
-
Corporate
61 294
90 000
-
-
income
9 194
13 500
-
-
total
9 194
13 500
-
-
Dividends
52 100
76 500
-
-
withholding
7 815
11 475
-
-
total
7 815
11 475
-
-
Income
90 000
90 000
90 000
90 000
Total tax
29 570
24 975
42 794
42 794
After tax
60 430
65 025
47 206
47 206
Living cost
16 147
16 147
16 147
16 147
Free-cash
44 283
48 879
31 059
31 059

Estimated living cost  is ₽16147 per week

₽10871
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1249
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽467
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3559
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽26021
₽20937
₽25320
₽25683
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader

Based on articles 30.º, 31.º and 151.º of CIRS, sole-trader can use 75% of income as a tax base when earnings are below €200,000 per annum.

-
-
-
90 000
income
-
-
-
8 234
surtax
-
-
-
-
social contributions

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

-
-
-
31 275
total
-
-
-
39 509
Employee
36 237
-
72 727
-
surtax
-
-
-
-
social contributions
3 987
-
8 000
-
income
7 081
-
18 619
-
total
11 068
-
26 619
-
Employer
36 237
-
72 727
-
social contributions
8 606
-
17 273
-
total
8 606
-
17 273
-
Corporate
45 157
90 000
-
-
income
9 483
18 900
-
-
surtax
-
-
-
-
total
9 483
18 900
-
-
Dividends
35 675
71 100
-
-
withholding
9 989
19 908
-
-
total
9 989
19 908
-
-
Income
90 000
90 000
90 000
90 000
Total tax
39 146
38 808
43 892
39 509
After tax
50 854
51 192
46 108
50 491
Living cost
25 171
25 171
25 171
25 171
Free-cash
25 683
26 021
20 937
25 320

Estimated living cost  is ₽25171 per week

₽17828
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1749
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽446
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5149
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽27836
₽15067
₽15146
₽20716
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader
-
-
-
90 000
accident
-
-
-
780
income
-
-
-
16 078
other
-
-
-
87
unemployment
-
-
-
606
pensions
-
-
-
24 490
total
-
-
-
42 041
Employee
45 091
-
68 244
-
other
44
-
69
-
unemployment
698
-
1 058
-
pensions
2 119
-
3 207
-
income
9 418
-
16 030
-
total
12 279
-
20 364
-
Employer
45 091
-
68 244
-
pensions
10 641
-
16 105
-
accident
893
-
1 352
-
unemployment
2 480
-
3 753
-
other
361
-
546
-
total
14 375
-
21 756
-
Corporate
30 533
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.

4 580
13 499
-
-
total
4 580
13 499
-
-
Dividends
25 953
76 501
-
-
withholding
5 237
15 852
-
-
total
5 237
15 852
-
-
Income
90 000
90 000
90 000
90 000
Total tax
36 471
29 351
42 120
42 041
After tax
53 529
60 649
47 880
47 959
Living cost
32 813
32 813
32 813
32 813
Free-cash
20 716
27 836
15 067
15 146

Estimated living cost  is ₽32813 per week

₽23565
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2551
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.
₽6235
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽60886
₽54451
₽51727
₽55194
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader
-
-
-
90 000
income
-
-
-
13 500
unemployment
-
-
-
130
health
-
-
-
3 751
pensions

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

-
-
-
4 828
total
-
-
-
22 209
Employee
21 272
-
83 600
-
accident

We are using the highest rate at 1.1%.

234
-
359
-
pensions

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

1 867
-
2 864
-
income
2 128
-
8 360
-
health
979
-
1 501
-
total
5 208
-
13 084
-
Employer
21 272
-
83 600
-
health
1 468
-
2 251
-
pensions

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

2 344
-
3 595
-
accident

We are using the highest rate at 1.1%.

234
-
359
-
unemployment
128
-
196
-
total
4 174
-
6 401
-
Corporate
64 555
90 000
-
-
income
6 455
9 000
-
-
total
6 455
9 000
-
-
Dividends
58 100
81 000
-
-
withholding
2 905
4 050
-
-
total
2 905
4 050
-
-
Income
90 000
90 000
90 000
90 000
Total tax
18 742
13 050
19 485
22 209
After tax
71 258
76 950
70 515
67 791
Living cost
16 064
16 064
16 064
16 064
Free-cash
55 194
60 886
54 451
51 727

Estimated living cost  is ₽16064 per week

₽10625
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽920
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽383
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4137
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽10394
₽28431
₽21744
₽22607
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader

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

-
-
-
90 000
income

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

-
-
-
18 147
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.

-
-
-
998
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.

-
-
-
6 378
trade
-
-
-
6 687
total
-
-
-
32 210
Employee

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

46 455
-
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.

211
-
998
-
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.

3 820
-
18 147
-
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.

6 378
-
6 378
-
total
10 409
-
25 523
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
43 545
90 000
-
-
income
6 533
13 499
-
-
surtax

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

360
742
-
-
chamber of commerce
206
273
-
-
trade
6 249
12 915
-
-
total
13 348
27 429
-
-
Dividends
30 198
62 571
-
-
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.

395
842
-
-
withholding
7 195
15 289
-
-
total
7 590
16 131
-
-
Income
90 000
90 000
90 000
90 000
Total tax
31 347
43 560
25 523
32 210
After tax
58 653
46 440
64 477
57 790
Living cost
36 046
36 046
36 046
36 046
Free-cash
22 607
10 394
28 431
21 744

Estimated living cost  is ₽36046 per week

₽24865
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3878
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽523
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6779
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽9815
₽8312
₽8312
₽11876
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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
-
-
-
20 569
social contributions
-
-
-
7 934
total
-
-
-
28 503
Employee
73 032
-
90 000
-
income
13 781
-
20 569
-
social contributions
6 067
-
7 934
-
total
19 848
-
28 503
-
Employer
73 032
-
90 000
-
total
-
-
-
-
Corporate
16 968
90 000
-
-
income
2 121
11 251
-
-
total
2 121
11 251
-
-
Dividends
14 847
78 749
-
-
withholding
2 970
15 749
-
-
total
2 970
15 749
-
-
Income
90 000
90 000
90 000
90 000
Total tax
24 939
27 000
28 503
28 503
After tax
65 061
63 000
61 497
61 497
Living cost
53 185
53 185
53 185
53 185
Free-cash
11 876
9 815
8 312
8 312

Estimated living cost  is ₽53185 per week

₽40462
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4334
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽509
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7881
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽19675
₽32153
₽23874
₽23691
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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
-
-
-
26 577
health

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

-
-
-
5 657
total
-
-
-
32 234
Employee
42 830
-
85 705
-
income
4 647
-
15 365
-
social contributions
4 291
-
4 295
-
total
8 938
-
19 660
-
Employer
42 830
-
85 705
-
social contributions
4 291
-
4 295
-
total
4 291
-
4 295
-
Corporate
42 878
90 000
-
-
income
15 007
31 500
-
-
total
15 007
31 500
-
-
Dividends
27 871
58 500
-
-
social contributions
4 181
4 933
-
-
total
4 181
4 933
-
-
Income
90 000
90 000
90 000
90 000
Total tax
32 417
36 433
23 955
32 234
After tax
57 583
53 567
66 045
57 766
Living cost
33 892
33 892
33 892
33 892
Free-cash
23 691
19 675
32 153
23 874

Estimated living cost  is ₽33892 per week

₽22324
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2672
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽519
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8375
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽32188
₽21660
₽30735
₽27308
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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
-
-
-
17 898
pensions
-
-
-
6 534
total
-
-
-
24 432
Employee
47 813
-
79 314
-
pensions
3 649
-
7 431
-
income
8 707
-
14 122
-
health
624
-
1 270
-
total
12 980
-
22 823
-
Employer
47 813
-
79 314
-
health
909
-
1 508
-
pensions
4 831
-
9 176
-
total
5 740
-
10 684
-
Corporate
36 448
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.

6 925
17 100
-
-
total
6 925
17 100
-
-
Dividends
29 523
72 900
-
-
withholding
2 214
5 879
-
-
total
2 214
5 879
-
-
Income
90 000
90 000
90 000
90 000
Total tax
27 859
22 979
33 507
24 432
After tax
62 141
67 021
56 493
65 568
Living cost
34 833
34 833
34 833
34 833
Free-cash
27 308
32 188
21 660
30 735

Estimated living cost  is ₽34833 per week

₽23895
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3203
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽436
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7297
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at 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
-₽15276
₽23620
₽39236
₽3828
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader
-
-
-
90 000
accident
-
-
-
239
income
-
-
-
21 601
other
-
-
-
351
health
-
-
-
2 066
pensions
-
-
-
3 941
total
-
-
-
28 198
Employee
35 497
-
76 415
-
pensions
3 997
-
7 227
-
income
4 870
-
14 253
-
health
4 064
-
8 750
-
total
12 931
-
30 230
-
Employer
35 497
-
76 415
-
pensions
5 772
-
10 436
-
accident
593
-
1 276
-
unemployment
870
-
1 872
-
total
7 235
-
13 584
-
Corporate
47 269
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.

42 542
81 000
-
-
total
42 542
81 000
-
-
Dividends
4 727
9 000
-
-
withholding
898
1 710
-
-
total
898
1 710
-
-
Income
90 000
90 000
90 000
90 000
Total tax
63 606
82 710
43 814
28 198
After tax
26 394
7 290
46 186
61 802
Living cost
22 566
22 566
22 566
22 566
Free-cash
3 828
-15 276
23 620
39 236

Estimated living cost  is ₽22566 per week

₽16561
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1315
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽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.
₽4235
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽63122
₽43142
₽38925
₽59347
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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
-
-
-
13 712
unemployment
-
-
-
1 080
work injury
-
-
-
450
health insurance
-
-
-
6 660
pensions
-
-
-
16 560
total
-
-
-
38 462
Employee

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

20 181
-
90 000
-
health insurance
1 493
-
5 525
-
unemployment
242
-
896
-
work injury
101
-
373
-
pensions
3 713
-
13 739
-
income
2 018
-
13 712
-
total
7 567
-
34 245
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
69 819
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
69 819
89 100
-
-
withholding
10 473
13 365
-
-
total
10 473
13 365
-
-
Income
90 000
90 000
90 000
90 000
Total tax
18 040
14 265
34 245
38 462
After tax
71 960
75 735
55 755
51 538
Living cost
12 613
12 613
12 613
12 613
Free-cash
59 347
63 122
43 142
38 925

Estimated living cost  is ₽12613 per week

₽7814
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽917
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽393
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3489
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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
₽10212
₽4288
₽8407
₽5964
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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
regional
-
-
-
1 765
municipal
-
-
-
602
national
-
-
-
18 884
total
-
-
-
44 399
Employee
78 675
-
90 000
-
municipal
470
-
537
-
national
13 295
-
16 148
-
regional
1 188
-
1 484
-
social contributions
26 529
-
30 349
-
total
41 482
-
48 518
-
Employer
78 675
-
90 000
-
total
-
-
-
-
Corporate
11 325
90 000
-
-
municipal
546
4 337
-
-
nationa
2 718
21 600
-
-
total
3 264
25 937
-
-
Dividends
8 061
64 063
-
-
withholding
2 096
16 657
-
-
total
2 096
16 657
-
-
Income
90 000
90 000
90 000
90 000
Total tax
46 842
42 594
48 518
44 399
After tax
43 158
47 406
41 482
45 601
Living cost
37 194
37 194
37 194
37 194
Free-cash
5 964
10 212
4 288
8 407

Estimated living cost  is ₽37194 per week

₽26127
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2558
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽562
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7946
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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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