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

Valencia , Spain
₽24090
₽25881
₽37635
₽33249
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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
-
-
-
17 879
accident
-
-
-
698
unemployment
-
-
-
543
pensions
-
-
-
21 930
other
-
-
-
78
total
-
-
-
41 128
Employee
30 915
-
68 243
-
other
30
-
68
-
income
5 960
-
16 827
-
unemployment
479
-
1 058
-
pensions
1 453
-
3 208
-
total
7 922
-
21 161
-
Employer
30 915
-
68 243
-
unemployment
1 701
-
3 754
-
pensions
7 295
-
16 106
-
other
248
-
546
-
accident
612
-
1 352
-
total
9 856
-
21 758
-
Corporate
49 229
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.

7 384
13 500
-
-
total
7 384
13 500
-
-
Dividends
41 845
76 500
-
-
withholding
8 598
15 874
-
-
total
8 598
15 874
-
-
Income
90 000
90 000
90 000
90 000
Total tax
33 760
29 374
42 919
41 128
After tax
56 240
60 626
47 081
48 872
Living cost
22 991
22 991
22 991
22 991
Free-cash
33 249
37 635
24 090
25 881

Estimated living cost  is ₽22991 per week

₽15519
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2210
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽403
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4860
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Bratislava , Slovakia
₽30108
₽26384
₽43845
₽38200
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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
-
-
-
11 505
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.

-
-
-
21 599
other
-
-
-
4 274
total
-
-
-
41 338
Employee
30 357
-
71 887
-
income
5 226
-
12 745
-
health
425
-
1 006
-
unemployment
303
-
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.

2 124
-
5 031
-
total
8 078
-
19 501
-
Employer
30 357
-
71 887
-
unemployment
303
-
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.

5 161
-
12 220
-
other
1 518
-
3 594
-
accident
243
-
574
-
health
425
-
1 006
-
total
7 650
-
18 113
-
Corporate
51 992
90 000
-
-
income
10 919
18 900
-
-
total
10 919
18 900
-
-
Dividends
41 073
71 100
-
-
withholding
2 875
4 977
-
-
total
2 875
4 977
-
-
Income
90 000
90 000
90 000
90 000
Total tax
29 522
23 877
37 614
41 338
After tax
60 478
66 123
52 386
48 662
Living cost
22 278
22 278
22 278
22 278
Free-cash
38 200
43 845
30 108
26 384

Estimated living cost  is ₽22278 per week

₽15741
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1504
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽359
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4674
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Varna , Bulgaria
₽60636
₽57725
₽65979
₽62093
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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
health
-
-
-
3 361
unemployment
-
-
-
117
pensions

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

-
-
-
4 326
total
-
-
-
21 304
Employee
14 527
-
84 266
-
income
1 452
-
8 426
-
health
668
-
1 344
-
accident

We are using the highest rate at 1.1%.

160
-
322
-
pensions

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

1 275
-
2 566
-
total
3 555
-
12 658
-
Employer
14 527
-
84 266
-
unemployment
87
-
175
-
pensions

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

1 601
-
3 221
-
accident

We are using the highest rate at 1.1%.

160
-
322
-
health
1 003
-
2 017
-
total
2 851
-
5 735
-
Corporate
72 623
90 000
-
-
income
7 262
9 000
-
-
total
7 262
9 000
-
-
Dividends
65 361
81 000
-
-
withholding
3 268
4 050
-
-
total
3 268
4 050
-
-
Income
90 000
90 000
90 000
90 000
Total tax
16 936
13 050
18 393
21 304
After tax
73 064
76 950
71 607
68 696
Living cost
10 971
10 971
10 971
10 971
Free-cash
62 093
65 979
60 636
57 725

Estimated living cost  is ₽10971 per week

₽6405
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽783
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽291
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3492
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Nice , France
₽27174
₽23035
₽16756
₽21693
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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
-
-
-
9 475
social contributions
-
-
-
2 566
health
-
-
-
2 018
surtax
-
-
-
-
pensions
-
-
-
21 507
other
-
-
-
2 794
total
-
-
-
38 360
Employee
35 783
-
72 754
-
income
2 112
-
11 211
-
social contributions
1 020
-
2 072
-
surtax
-
-
-
-
pensions
4 046
-
3 692
-
total
7 178
-
16 975
-
Employer
35 783
-
72 754
-
unemployment
1 449
-
2 946
-
social contributions
108
-
219
-
pensions
5 878
-
6 458
-
other
1 234
-
2 510
-
health
2 505
-
5 113
-
total
11 174
-
17 246
-
Corporate
43 043
90 000
-
-
income
12 052
25 200
-
-
surtax
-
-
-
-
total
12 052
25 200
-
-
Dividends
30 991
64 800
-
-
withholding
3 967
8 295
-
-
surtax
-
-
-
-
social contributions
5 331
11 144
-
-
total
9 298
19 439
-
-
Income
90 000
90 000
90 000
90 000
Total tax
39 702
44 639
34 221
38 360
After tax
50 298
45 361
55 779
51 640
Living cost
28 605
28 605
28 605
28 605
Free-cash
21 693
16 756
27 174
23 035

Estimated living cost  is ₽28605 per week

₽18037
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2326
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.
₽7757
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Rotterdam , Netherlands
₽10465
₽16096
₽8681
₽3558
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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
-
-
-
18 774
health
-
-
-
10 310
pensions
-
-
-
9 796
total
-
-
-
38 880
Employee
71 397
71 397
76 588
-
income

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

11 687
11 687
11 687
-
health
10 959
9 321
9 616
-
pensions
12 852
9 796
9 796
-
total
35 498
30 804
31 099
-
Employer
71 397
71 397
76 588
-
unemployment
2 570
2 570
2 758
-
pensions
4 969
4 969
5 331
-
health
4 963
4 963
5 323
-
total
12 502
12 502
13 412
-
Corporate
6 976
6 100
-
-
income
1 395
1 220
-
-
total
1 395
1 220
-
-
Dividends
5 581
4 880
-
-
withholding
838
731
-
-
income
1 185
1 038
-
-
total
2 023
1 769
-
-
Income
90 000
90 000
90 000
90 000
Total tax
51 418
46 295
44 511
38 880
After tax
38 582
43 705
45 489
51 120
Living cost
35 024
35 024
35 024
35 024
Free-cash
3 558
8 681
10 465
16 096

Estimated living cost  is ₽35024 per week

₽24821
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3157
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽557
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6489
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Dresden , Germany
₽37902
₽29850
₽20162
₽29410
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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.

-
-
-
19 964
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.

-
-
-
5 712
trade
-
-
-
8 052
surtax

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

-
-
-
1 098
total
-
-
-
34 826
Employee

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

31 978
-
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.

893
-
19 964
-
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.

5 712
-
5 712
-
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.

49
-
1 098
-
total
6 654
-
26 774
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
58 022
90 000
-
-
chamber of commerce
211
257
-
-
income
8 703
13 500
-
-
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.

479
743
-
-
trade
9 139
14 175
-
-
total
18 532
28 675
-
-
Dividends
39 490
61 325
-
-
withholding
9 555
15 014
-
-
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.

525
825
-
-
total
10 080
15 839
-
-
Income
90 000
90 000
90 000
90 000
Total tax
35 266
44 514
26 774
34 826
After tax
54 734
45 486
63 226
55 174
Living cost
25 324
25 324
25 324
25 324
Free-cash
29 410
20 162
37 902
29 850

Estimated living cost  is ₽25324 per week

₽15930
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2953
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽473
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5969
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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.

Larnaca , Cyprus
₽43527
₽43976
₽46486
₽41935
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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
-
-
-
10 846
social contributions
-
-
-
13 527
health
-
-
-
2 294
total
-
-
-
26 667
Employee
64 290
64 290
81 707
-
income
7 000
5 951
10 654
-
social contributions
2 431
5 336
6 781
-
health
498
1 093
1 388
-
total
9 929
12 380
18 823
-
Employer
64 290
64 290
81 707
-
social contributions
2 431
5 336
6 781
-
health
541
1 190
1 512
-
total
2 972
6 526
8 293
-
Corporate
57 742
19 184
-
-
income
7 217
2 397
-
-
total
7 217
2 397
-
-
Dividends
50 524
16 787
-
-
withholding
8 590
2 854
-
-
total
8 590
2 854
-
-
Income
90 000
90 000
90 000
90 000
Total tax
28 708
24 157
27 116
26 667
After tax
61 292
65 843
62 884
63 333
Living cost
19 357
19 357
19 357
19 357
Free-cash
41 935
46 486
43 527
43 976

Estimated living cost  is ₽19357 per week

₽11601
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1899
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽428
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5429
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Lisbon , Portugal
₽18827
₽23800
₽24966
₽24125
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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
-
-
-
8 700
social contributions

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

-
-
-
31 275
surtax
-
-
-
-
total
-
-
-
39 975
Employee
38 453
-
72 727
-
income
7 998
-
19 676
-
social contributions
4 230
-
8 000
-
surtax
-
-
-
-
total
12 228
-
27 676
-
Employer
38 453
-
72 727
-
social contributions
9 133
-
17 272
-
total
9 133
-
17 272
-
Corporate
42 415
90 000
-
-
income
8 907
18 900
-
-
surtax
-
-
-
-
total
8 907
18 900
-
-
Dividends
33 507
71 100
-
-
withholding
9 382
19 909
-
-
total
9 382
19 909
-
-
Income
90 000
90 000
90 000
90 000
Total tax
39 650
38 809
44 948
39 975
After tax
50 350
51 191
45 052
50 025
Living cost
26 225
26 225
26 225
26 225
Free-cash
24 125
24 966
18 827
23 800

Estimated living cost  is ₽26225 per week

₽19622
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1547
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽438
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4619
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Batumi , Georgia
₽65750
₽82850
₽79250
₽78079
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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
7 813
-
90 000
-
income
1 562
-
18 000
-
total
1 562
-
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%.

82 187
90 000
-
-
total
-
-
-
-
Dividends
82 187
90 000
-
-
withholding
4 109
4 500
-
-
total
4 109
4 500
-
-
Income
90 000
90 000
90 000
90 000
Total tax
5 671
4 500
18 000
900
After tax
84 329
85 500
72 000
89 100
Living cost
6 250
6 250
6 250
6 250
Free-cash
78 079
79 250
65 750
82 850

Estimated living cost  is ₽6250 per week

₽3874
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽520
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽172
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽1685
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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.

Ljubljana , Slovenia
₽21279
₽23858
₽39540
₽32546
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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
-
-
-
18 290
health
-
-
-
8 856
unemployment
-
-
-
135
pensions
-
-
-
16 436
total
-
-
-
43 717
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.

36 971
-
77 875
-
income
6 376
-
16 960
-
health
2 388
-
5 031
-
unemployment
52
-
109
-
pensions
5 731
-
12 071
-
total
14 547
-
34 171
-
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.

36 971
-
77 875
-
unemployment
22
-
46
-
pensions
3 272
-
6 892
-
health
2 462
-
5 187
-
total
5 756
-
12 125
-
Corporate
47 272
90 000
-
-
income
8 982
17 100
-
-
total
8 982
17 100
-
-
Dividends
38 291
72 900
-
-
withholding
5 744
10 935
-
-
total
5 744
10 935
-
-
Income
90 000
90 000
90 000
90 000
Total tax
35 029
28 035
46 296
43 717
After tax
54 971
61 965
43 704
46 283
Living cost
22 425
22 425
22 425
22 425
Free-cash
32 546
39 540
21 279
23 858

Estimated living cost  is ₽22425 per week

₽15390
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1437
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.
₽5164
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Sliema , Malta
₽35848
₽30365
₽23732
₽26654
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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
-
-
-
23 799
health

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

-
-
-
5 486
total
-
-
-
29 285
Employee
38 354
-
86 154
-
social contributions
3 843
-
3 846
-
income
4 162
-
16 110
-
total
8 005
-
19 956
-
Employer
38 354
-
86 154
-
social contributions
3 843
-
3 846
-
total
3 843
-
3 846
-
Corporate
47 803
90 000
-
-
income
16 731
31 501
-
-
total
16 731
31 501
-
-
Dividends
31 072
58 499
-
-
social contributions
4 417
4 417
-
-
total
4 417
4 417
-
-
Income
90 000
90 000
90 000
90 000
Total tax
32 996
35 918
23 802
29 285
After tax
57 004
54 082
66 198
60 715
Living cost
30 350
30 350
30 350
30 350
Free-cash
26 654
23 732
35 848
30 365

Estimated living cost  is ₽30350 per week

₽19991
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2393
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽465
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7500
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Vilnius , Lithuania
₽39897
₽40070
₽37179
₽37612
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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
social contributions
-
-
-
12 420
health
-
-
-
6 281
total
-
-
-
32 201
Employee
28 348
-
90 000
-
income
4 728
-
13 673
-
social contributions
3 913
-
12 420
-
health
1 979
-
6 281
-
total
10 620
-
32 374
-
Employer
28 348
-
90 000
-
total
-
-
-
-
Corporate
61 652
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%.

3 083
4 500
-
-
total
3 083
4 500
-
-
Dividends
58 569
85 500
-
-
withholding
8 785
12 825
-
-
health
4 089
5 967
-
-
social contributions
8 082
11 800
-
-
total
20 956
30 592
-
-
Income
90 000
90 000
90 000
90 000
Total tax
34 659
35 092
32 374
32 201
After tax
55 341
54 908
57 626
57 799
Living cost
17 729
17 729
17 729
17 729
Free-cash
37 612
37 179
39 897
40 070

Estimated living cost  is ₽17729 per week

₽11865
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1093
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽408
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4362
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Prague , Czech Republic
₽22793
₽20956
₽39087
₽30926
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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
33 645
-
67 164
-
solidarity contribution
-
-
-
-
income
4 037
-
8 060
-
social contributions
2 187
-
4 366
-
health
4 542
-
9 067
-
total
10 766
-
21 493
-
Employer
33 645
-
67 164
-
social contributions
8 411
-
16 791
-
health
3 028
-
6 045
-
total
11 439
-
22 836
-
Corporate
44 916
90 000
-
-
income
8 534
17 100
-
-
total
8 534
17 100
-
-
Dividends
36 382
72 900
-
-
withholding
5 457
10 935
-
-
total
5 457
10 935
-
-
Income
90 000
90 000
90 000
90 000
Total tax
36 196
28 035
44 329
46 166
After tax
53 804
61 965
45 671
43 834
Living cost
22 878
22 878
22 878
22 878
Free-cash
30 926
39 087
22 793
20 956

Estimated living cost  is ₽22878 per week

₽17014
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1267
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽396
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4201
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Tbilisi , Georgia
₽62260
₽79360
₽75760
₽73934
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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
12 175
-
90 000
-
income
2 435
-
18 000
-
total
2 435
-
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%.

77 825
90 000
-
-
total
-
-
-
-
Dividends
77 825
90 000
-
-
withholding
3 891
4 500
-
-
total
3 891
4 500
-
-
Income
90 000
90 000
90 000
90 000
Total tax
6 326
4 500
18 000
900
After tax
83 674
85 500
72 000
89 100
Living cost
9 740
9 740
9 740
9 740
Free-cash
73 934
75 760
62 260
79 360

Estimated living cost  is ₽9740 per week

₽6591
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽409
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽327
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽2413
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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.

Paris , France
₽15398
₽11259
₽4980
₽10729
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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
-
-
-
9 475
social contributions
-
-
-
2 566
health
-
-
-
2 018
surtax
-
-
-
-
pensions
-
-
-
21 507
other
-
-
-
2 794
total
-
-
-
38 360
Employee
52 365
-
72 754
-
income
4 569
-
11 211
-
social contributions
1 491
-
2 072
-
surtax
-
-
-
-
pensions
5 923
-
3 692
-
total
11 983
-
16 975
-
Employer
52 365
-
72 754
-
unemployment
2 121
-
2 946
-
social contributions
157
-
219
-
pensions
8 604
-
6 458
-
other
1 807
-
2 510
-
health
3 665
-
5 113
-
total
16 354
-
17 246
-
Corporate
21 280
90 000
-
-
income
5 958
25 200
-
-
surtax
-
-
-
-
total
5 958
25 200
-
-
Dividends
15 323
64 800
-
-
withholding
1 961
8 295
-
-
surtax
-
-
-
-
social contributions
2 634
11 144
-
-
total
4 595
19 439
-
-
Income
90 000
90 000
90 000
90 000
Total tax
38 890
44 639
34 221
38 360
After tax
51 110
45 361
55 779
51 640
Living cost
40 381
40 381
40 381
40 381
Free-cash
10 729
4 980
15 398
11 259

Estimated living cost  is ₽40381 per week

₽27329
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3303
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽554
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9194
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Belgrade , Serbia
₽34010
₽34009
₽50614
₽46515
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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
-
-
-
18 302
health
-
-
-
6 343
unemployment
-
-
-
924
pensions
-
-
-
16 011
total
-
-
-
41 580
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.

21 730
-
78 977
-
income
2 995
-
18 302
-
health
1 119
-
3 171
-
unemployment
163
-
462
-
pensions
3 042
-
8 621
-
total
7 319
-
30 556
-
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.

21 730
-
78 977
-
unemployment
163
-
462
-
pensions
2 608
-
7 390
-
health
1 119
-
3 171
-
total
3 890
-
11 023
-
Corporate
64 380
90 000
-
-
income
9 657
13 500
-
-
total
9 657
13 500
-
-
Dividends
54 723
76 500
-
-
withholding
8 208
11 475
-
-
total
8 208
11 475
-
-
Income
90 000
90 000
90 000
90 000
Total tax
29 074
24 975
41 579
41 580
After tax
60 926
65 025
48 421
48 420
Living cost
14 411
14 411
14 411
14 411
Free-cash
46 515
50 614
34 010
34 009

Estimated living cost  is ₽14411 per week

₽9703
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1115
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽417
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3176
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Zurich , Switzerland
₽11663
₽16129
-₽17234
₽7750
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader
-
-
-
90 000
regional
-
-
-
3 461
national
-
-
-
792
health
-
-
-
202
city
-
-
-
949
other

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

-
-
-
1 800
pensions
-
-
-
8 279
total
-
-
-
15 483
Employee
68 329
-
80 555
-
regional
2 237
-
2 972
-
city
733
-
865
-
health
154
-
181
-
unemployment
-
-
-
-
national
323
-
607
-
pensions
5 741
-
6 766
-
total
9 188
-
11 391
-
Employer
68 329
-
80 555
-
unemployment
-
-
-
-
pensions
5 741
-
6 766
-
other

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

1 366
-
1 611
-
health
154
-
181
-
total
7 261
-
8 558
-
Corporate
13 659
90 000
-
-
regional
2 888
19 035
-
-
national
1 161
7 650
-
-
total
4 049
26 685
-
-
Dividends
9 610
63 316
-
-
withholding
3 364
22 161
-
-
total
3 364
22 161
-
-
Income
90 000
90 000
90 000
90 000
Total tax
23 862
48 846
19 949
15 483
After tax
66 138
41 154
70 051
74 517
Living cost
58 388
58 388
58 388
58 388
Free-cash
7 750
-17 234
11 663
16 129

Estimated living cost  is ₽58388 per week

₽37969
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽5240
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽717
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽14462
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at 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.

Helsinki , Finland
₽18740
₽31093
₽27254
₽26096
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader

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

-
-
-
90 000
municipal
-
-
-
16 014
national
-
-
-
9 756
health
-
-
-
1 038
total
-
-
-
26 808
Employee
43 988
-
75 713
-
health
328
-
817
-
unemployment
660
-
1 136
-
national
727
-
5 455
-
municipal
7 205
-
12 357
-
pensions
2 969
-
5 110
-
total
11 889
-
24 875
-
Employer
43 988
-
75 713
-
unemployment
286
-
492
-
pensions
7 632
-
13 136
-
accident
44
-
76
-
health
338
-
582
-
total
8 300
-
14 286
-
Corporate
37 713
90 000
-
-
income
7 543
18 000
-
-
total
7 543
18 000
-
-
Dividends

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

22 628
54 000
-
-
national
-
2 927
-
-
municipal
4 073
9 720
-
-
total
4 073
12 647
-
-
Income
90 000
90 000
90 000
90 000
Total tax
31 805
30 647
39 161
26 808
After tax
58 195
59 353
50 839
63 192
Living cost
32 099
32 099
32 099
32 099
Free-cash
26 096
27 254
18 740
31 093

Estimated living cost  is ₽32099 per week

₽20967
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3088
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽511
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7535
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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.

Brussels , Belgium
₽4217
₽11007
₽19968
₽7429
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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
national
-
-
-
29 587
social contributions
-
-
-
14 386
communal

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

-
-
-
4 536
total
-
-
-
48 509
Employee

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

59 805
-
69 709
-
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.

2 810
-
3 276
-
communal

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

3 119
-
3 637
-
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.

520
-
606
-
national
18 386
-
22 261
-
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.

4 485
-
5 228
-
total
29 320
-
35 008
-
Employer

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

59 805
-
69 709
-
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.

873
-
1 017
-
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.

5 299
-
6 177
-
surtax
6 781
-
7 904
-
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.

777
-
906
-
health

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

3 678
-
4 287
-
total
17 408
-
20 291
-
Corporate
12 787
90 000
-
-
income
2 558
18 000
-
-
surtax
51
360
-
-
total
2 609
18 360
-
-
Dividends
10 178
71 640
-
-
withholding

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

2 750
21 188
-
-
total
2 750
21 188
-
-
Income
90 000
90 000
90 000
90 000
Total tax
52 087
39 548
55 299
48 509
After tax
37 913
50 452
34 701
41 491
Living cost
30 484
30 484
30 484
30 484
Free-cash
7 429
19 968
4 217
11 007

Estimated living cost  is ₽30484 per week

₽19636
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2666
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.
₽7706
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Stockholm , Sweden
₽13474
₽13164
₽14554
₽13777
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader
-
-
-
90 000
municipal
-
-
-
20 290
national
-
-
-
-
health
-
-
-
4 730
accident
-
-
-
152
unemployment
-
-
-
76
pensions
-
-
-
8 194
other
-
-
-
8 808
total
-
-
-
42 250
Employee
49 282
-
68 483
-
national
-
-
-
-
municipal
14 696
-
20 422
-
total
14 696
-
20 422
-
Employer
49 282
-
68 483
-
unemployment
1 301
-
1 808
-
pensions
5 327
-
7 403
-
other
5 727
-
7 958
-
accident
99
-
137
-
health
3 031
-
4 212
-
total
15 485
-
21 518
-
Corporate
25 234
90 000
-
-
income
5 551
19 800
-
-
total
5 551
19 800
-
-
Dividends
19 683
70 200
-
-
withholding
5 905
21 060
-
-
total
5 905
21 060
-
-
Income
90 000
90 000
90 000
90 000
Total tax
41 637
40 860
41 940
42 250
After tax
48 363
49 140
48 060
47 750
Living cost
34 586
34 586
34 586
34 586
Free-cash
13 777
14 554
13 474
13 164

Estimated living cost  is ₽34586 per week

₽22922
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3394
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽525
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7745
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Oslo , Norway
₽40084
₽23944
₽16503
-₽42187
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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
54 849
-
-
-
income
12 099
-
-
-
social contributions
4 498
-
641
-
total
16 597
-
641
-
Employer
54 849
-
-
-
social contributions
77 337
-
11 022
-
total
77 337
-
11 022
-
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
93 934
35 244
11 663
27 803
After tax
-3 934
54 756
78 337
62 197
Living cost
38 253
38 253
38 253
38 253
Free-cash
-42 187
16 503
40 084
23 944

Estimated living cost  is ₽38253 per week

₽24820
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3598
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.
₽9348
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Limassol , Cyprus
₽35766
₽36215
₽38725
₽35257
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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
-
-
-
10 846
social contributions
-
-
-
13 527
health
-
-
-
2 294
total
-
-
-
26 667
Employee
64 290
64 290
81 707
-
income
6 751
5 951
10 654
-
social contributions
3 124
5 336
6 781
-
health
639
1 093
1 388
-
total
10 514
12 380
18 823
-
Employer
64 290
64 290
81 707
-
social contributions
3 124
5 336
6 781
-
health
697
1 190
1 512
-
total
3 821
6 526
8 293
-
Corporate
48 547
19 184
-
-
income
6 069
2 397
-
-
total
6 069
2 397
-
-
Dividends
42 478
16 787
-
-
withholding
7 221
2 854
-
-
total
7 221
2 854
-
-
Income
90 000
90 000
90 000
90 000
Total tax
27 625
24 157
27 116
26 667
After tax
62 375
65 843
62 884
63 333
Living cost
27 118
27 118
27 118
27 118
Free-cash
35 257
38 725
35 766
36 215

Estimated living cost  is ₽27118 per week

₽18538
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2118
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.
₽6007
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Edinburgh , United Kingdom
₽25213
₽33362
₽34363
₽32438
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader
-
-
-
90 000
income
-
-
-
19 981
pensions
-
-
-
6 278
total
-
-
-
26 259
Employee
41 700
-
79 119
-
income
7 594
-
14 545
-
health
544
-
1 311
-
pensions
3 183
-
7 673
-
total
11 321
-
23 529
-
Employer
41 700
-
79 119
-
pensions
4 213
-
9 375
-
health
793
-
1 504
-
total
5 006
-
10 879
-
Corporate
43 295
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.

8 226
17 101
-
-
total
8 226
17 101
-
-
Dividends
35 069
72 899
-
-
withholding
2 630
8 157
-
-
total
2 630
8 157
-
-
Income
90 000
90 000
90 000
90 000
Total tax
27 183
25 258
34 408
26 259
After tax
62 817
64 742
55 592
63 741
Living cost
30 379
30 379
30 379
30 379
Free-cash
32 438
34 363
25 213
33 362

Estimated living cost  is ₽30379 per week

₽20840
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2794
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽380
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6364
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at 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.

Rome , Italy
₽7406
₽11524
₽14099
₽10296
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader
-
-
-
90 000
municipal
-
-
-
601
regional
-
-
-
1 855
national
-
-
-
19 564
social contributions
-
-
-
23 149
total
-
-
-
45 169
Employee
70 453
-
90 000
-
regional
1 064
-
1 573
-
social contributions
23 756
-
30 349
-
national
11 906
-
16 829
-
municipal
420
-
536
-
total
37 146
-
49 287
-
Employer
70 453
-
90 000
-
total
-
-
-
-
Corporate
19 547
90 000
-
-
nationa
4 692
21 600
-
-
municipal
942
4 338
-
-
total
5 634
25 938
-
-
Dividends
13 913
64 062
-
-
withholding
3 617
16 656
-
-
total
3 617
16 656
-
-
Income
90 000
90 000
90 000
90 000
Total tax
46 397
42 594
49 287
45 169
After tax
43 603
47 406
40 713
44 831
Living cost
33 307
33 307
33 307
33 307
Free-cash
10 296
14 099
7 406
11 524

Estimated living cost  is ₽33307 per week

₽23396
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2291
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽503
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7116
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Gdansk , Poland
₽29658
₽44229
-₽10185
₽4610
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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
-
-
-
22 764
health
-
-
-
1 732
accident
-
-
-
201
pensions
-
-
-
3 305
other
-
-
-
294
total
-
-
-
28 296
Employee
27 489
-
78 034
-
income
3 771
-
15 906
-
health
3 148
-
8 935
-
pensions
3 095
-
6 060
-
total
10 014
-
30 901
-
Employer
27 489
-
78 034
-
unemployment
673
-
1 912
-
pensions
4 470
-
8 751
-
accident
459
-
1 303
-
total
5 602
-
11 966
-
Corporate
56 908
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.

51 218
81 000
-
-
total
51 218
81 000
-
-
Dividends
5 691
9 000
-
-
withholding
1 081
1 710
-
-
total
1 081
1 710
-
-
Income
90 000
90 000
90 000
90 000
Total tax
67 915
82 710
42 867
28 296
After tax
22 085
7 290
47 133
61 704
Living cost
17 475
17 475
17 475
17 475
Free-cash
4 610
-10 185
29 658
44 229

Estimated living cost  is ₽17475 per week

₽12808
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽968
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽365
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3335
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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.

Berlin , Germany
₽30947
₽23611
₽14134
₽25070
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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.

-
-
-
19 964
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.

-
-
-
5 712
trade
-
-
-
7 336
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.

-
-
-
1 098
total
-
-
-
34 110
Employee

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

41 600
-
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.

3 421
-
19 964
-
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.

5 712
-
5 712
-
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.

189
-
1 098
-
total
9 322
-
26 774
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
48 400
90 000
-
-
chamber of commerce
198
259
-
-
income
7 260
13 500
-
-
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.

400
743
-
-
trade
6 946
12 915
-
-
total
14 804
27 417
-
-
Dividends
33 595
62 583
-
-
withholding
8 081
15 328
-
-
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.

444
842
-
-
total
8 525
16 170
-
-
Income
90 000
90 000
90 000
90 000
Total tax
32 651
43 587
26 774
34 110
After tax
57 349
46 413
63 226
55 890
Living cost
32 279
32 279
32 279
32 279
Free-cash
25 070
14 134
30 947
23 611

Estimated living cost  is ₽32279 per week

₽22266
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3473
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽468
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6070
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽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.

Riga , Latvia
₽33262
₽30579
₽54606
₽47746
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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
microenterprise
-
-
-
-
income
-
-
-
13 092
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
surtax
-
-
-
-
total
-
-
-
42 027
Employee
24 431
-
72 528
-
income
4 349
-
13 895
-
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.

2 688
-
7 977
-
surtax
-
-
-
-
total
7 037
-
21 872
-
Employer
24 431
-
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.

5 885
-
17 472
-
surtax
-
-
-
-
total
5 885
-
17 472
-
Corporate
59 685
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%.

11 938
18 000
-
-
total
11 938
18 000
-
-
Dividends

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

47 747
72 000
-
-
total
-
-
-
-
Income
90 000
90 000
90 000
90 000
Total tax
24 860
18 000
39 344
42 027
After tax
65 140
72 000
50 656
47 973
Living cost
17 394
17 394
17 394
17 394
Free-cash
47 746
54 606
33 262
30 579

Estimated living cost  is ₽17394 per week

₽11097
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1656
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽395
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4246
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Istanbul , Turkey
₽40576
₽41345
₽45352
₽43577
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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
-
-
-
24 248
health
-
-
-
5 716
pensions
-
-
-
7 883
total
-
-
-
37 847
Employee
16 461
-
81 131
-
income
3 184
-
23 834
-
health
823
-
1 971
-
unemployment
165
-
394
-
pensions
1 481
-
3 548
-
total
5 653
-
29 747
-
Employer
16 461
-
81 131
-
unemployment
329
-
788
-
pensions
1 811
-
4 336
-
health
1 564
-
3 745
-
total
3 704
-
8 869
-
Corporate
69 835
90 000
-
-
income
15 364
19 800
-
-
total
15 364
19 800
-
-
Dividends
54 471
70 200
-
-
withholding
10 894
14 040
-
-
total
10 894
14 040
-
-
Income
90 000
90 000
90 000
90 000
Total tax
35 615
33 840
38 616
37 847
After tax
54 385
56 160
51 384
52 153
Living cost
10 808
10 808
10 808
10 808
Free-cash
43 577
45 352
40 576
41 345

Estimated living cost  is ₽10808 per week

₽6423
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽876
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽248
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3261
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Athens , Greece
₽25121
₽26693
₽37831
₽35172
S + D Salary + Dividends

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

Dividends

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

Salary

Salary. A fixed monthly income you pay 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
-
-
-
17 697
health
-
-
-
6 391
unemployment
-
-
-
190
surtax
-
-
-
2 250
pensions
-
-
-
18 000
other
-
-
-
-
total
-
-
-
44 528
Employee
28 156
-
74 348
-
other
-
-
-
-
income
4 720
-
16 394
-
health
719
-
1 894
-
unemployment
1 959
-
5 174
-
surtax
100
-
2 029
-
pensions
1 879
-
4 960
-
total
9 377
-
30 451
-
Employer
28 156
-
74 348
-
unemployment
893
-
2 356
-
pensions
3 754
-
9 910
-
other
-
-
-
-
health
1 280
-
3 383
-
total
5 927
-
15 649
-
Corporate
55 916
90 000
-
-
income
14 538
23 399
-
-
total
14 538
23 399
-
-
Dividends
41 378
66 601
-
-
withholding
6 207
9 991
-
-
total
6 207
9 991
-
-
Income
90 000
90 000
90 000
90 000
Total tax
36 049
33 390
46 100
44 528
After tax
53 951
56 610
43 900
45 472
Living cost
18 779
18 779
18 779
18 779
Free-cash
35 172
37 831
25 121
26 693

Estimated living cost  is ₽18779 per week

₽11338
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1633
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.
₽5374
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Graz , Austria
-₽161
₽18538
₽23758
₽23347
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader
-
-
-
90 000
income
-
-
-
15 766
chamber of commerce
-
-
-
360
health
-