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
₽14763
₽26003
₽27841
₽34576
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader

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

-
-
-
90 000
trade
-
-
-
6 735
income

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

-
-
-
16 784
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.

-
-
-
6 941
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.

-
-
-
924
total
-
-
-
31 384
Employee

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

38 861
-
90 000
-
health

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

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

6 941
-
6 941
-
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.

60
-
924
-
income

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

1 086
-
16 784
-
total
8 087
-
24 649
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
51 139
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.

422
742
-
-
income
7 670
13 501
-
-
trade
8 054
14 176
-
-
chamber of commerce
228
283
-
-
total
16 374
28 702
-
-
Dividends
34 765
61 298
-
-
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.

457
821
-
-
withholding
8 304
14 939
-
-
total
8 761
15 760
-
-
Income
90 000
90 000
90 000
90 000
Total tax
33 222
44 462
24 649
31 384
After tax
56 778
45 538
65 351
58 616
Living cost
30 775
30 775
30 775
30 775
Free-cash
26 003
14 763
34 576
27 841

Estimated living cost  is ₽30775 per week

₽19358
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3588
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽575
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.
₽7254
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
₽4892
₽3314
₽3419
₽4125
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader
-
-
-
90 000
municipal
-
-
-
9 235
pensions
-
-
-
10 800
national
-
-
-
14 311
social contributions
-
-
-
967
total
-
-
-
35 313
Employee
79 474
-
77 804
-
municipal
9 816
-
9 584
-
pensions
3 179
-
3 112
-
national
15 211
-
14 851
-
total
28 206
-
27 547
-
Employer
79 474
-
77 804
-
social contributions
854
-
836
-
pensions
6 358
-
6 224
-
total
7 212
-
7 060
-
Corporate
-
90 000
-
-
income

Corporate income tax will depend on a type of legal entity. For LLC and Limited Partnership it is set at 20%. All other entities pay 37.6%.

-
18 000
-
-
total
-
18 000
-
-
Dividends
-
72 000
-
-
withholding
-
15 840
-
-
total
-
15 840
-
-
Income
90 000
90 000
90 000
90 000
Total tax
35 418
33 840
34 607
35 313
After tax
54 582
56 160
55 393
54 687
Living cost
51 268
51 268
51 268
51 268
Free-cash
3 314
4 892
4 125
3 419

Estimated living cost  is ₽51268 per week

₽34846
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4766
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽767
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.
₽10889
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
₽50861
₽42528
₽27040
₽29721
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
-
-
-
12 887
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
total
-
-
-
41 822
Employee
29 689
-
72 527
-
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.

3 266
-
7 979
-
surtax
-
-
-
-
income
5 285
-
13 689
-
total
8 551
-
21 668
-
Employer
29 689
-
72 527
-
social contributions

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

7 151
-
17 473
-
surtax
-
-
-
-
total
7 151
-
17 473
-
Corporate
53 159
90 000
-
-
income

Corporate income tax rate is 20% applicable to the taxable base. However, before applying the statutory rate, the taxable base should be divided by a coefficient of 0.8. As taxable base is increased by the coefficient, the effective corporate income tax rate is 25%.

10 632
18 001
-
-
total
10 632
18 001
-
-
Dividends

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

42 528
71 999
-
-
total
-
-
-
-
Income
90 000
90 000
90 000
90 000
Total tax
26 334
18 001
39 141
41 822
After tax
63 666
71 999
50 859
48 178
Living cost
21 138
21 138
21 138
21 138
Free-cash
42 528
50 861
29 721
27 040

Estimated living cost  is ₽21138 per week

₽13485
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2013
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽480
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.
₽5160
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
-₽5191
-₽10895
₽8586
-₽10895
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
-
-
-
15 434
pensions
-
-
-
11 904
health
-
-
-
11 513
total
-
-
-
38 851
Employee
86 765
86 765
86 765
-
health
13 318
11 328
13 318
-
income

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

14 202
14 202
14 202
-
pensions
15 618
11 904
15 618
-
total
43 138
37 434
43 138
-
Employer
86 765
86 765
86 765
-
unemployment
3 124
3 124
3 124
-
pensions
6 039
6 039
6 039
-
health
6 031
6 031
6 031
-
total
15 194
15 194
15 194
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
income
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
90 000
90 000
90 000
90 000
Total tax
58 332
52 628
58 332
38 851
After tax
31 668
37 372
31 668
51 149
Living cost
42 563
42 563
42 563
42 563
Free-cash
-10 895
-5 191
-10 895
8 586

Estimated living cost  is ₽42563 per week

₽30164
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3837
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽677
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.
₽7886
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
₽9987
₽9107
₽6563
₽8908
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader
-
-
-
90 000
municipal
-
-
-
19 425
accident
-
-
-
172
pensions
-
-
-
9 276
other
-
-
-
9 971
unemployment
-
-
-
86
health
-
-
-
5 354
national
-
-
-
-
total
-
-
-
44 284
Employee
55 789
-
68 483
-
municipal
16 636
-
20 421
-
national
-
-
-
-
total
16 636
-
20 421
-
Employer
55 789
-
68 483
-
accident
112
-
137
-
other
6 483
-
7 958
-
unemployment
1 473
-
1 808
-
pensions
6 031
-
7 403
-
health
3 431
-
4 212
-
total
17 530
-
21 518
-
Corporate
16 682
90 000
-
-
income
3 670
19 800
-
-
total
3 670
19 800
-
-
Dividends
13 012
70 200
-
-
withholding
3 904
21 060
-
-
total
3 904
21 060
-
-
Income
90 000
90 000
90 000
90 000
Total tax
41 740
40 860
41 939
44 284
After tax
48 260
49 140
48 061
45 716
Living cost
39 153
39 153
39 153
39 153
Free-cash
9 107
9 987
8 908
6 563

Estimated living cost  is ₽39153 per week

₽25949
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3842
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽595
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8767
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Stockholm model

Close
Hamburg , Germany
₽5162
₽19438
₽18403
₽25437
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader

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

-
-
-
90 000
trade
-
-
-
7 034
income

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

-
-
-
16 784
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.

-
-
-
6 941
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.

-
-
-
924
total
-
-
-
31 683
Employee

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

51 525
-
90 000
-
health

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

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

6 941
-
6 941
-
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.

243
-
924
-
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.

4 427
-
16 784
-
total
11 611
-
24 649
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
38 475
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.

318
742
-
-
income
5 771
13 501
-
-
trade
6 330
14 804
-
-
chamber of commerce
208
282
-
-
total
12 627
29 329
-
-
Dividends
25 847
60 671
-
-
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.

334
814
-
-
withholding
6 076
14 781
-
-
total
6 410
15 595
-
-
Income
90 000
90 000
90 000
90 000
Total tax
30 648
44 924
24 649
31 683
After tax
59 352
45 076
65 351
58 317
Living cost
39 914
39 914
39 914
39 914
Free-cash
19 438
5 162
25 437
18 403

Estimated living cost  is ₽39914 per week

₽26695
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4209
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽596
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

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
₽32991
₽28779
₽32473
₽32385
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
-
-
-
8 237
health
-
-
-
2 294
social contributions
-
-
-
14 041
total
-
-
-
24 572
Employee
78 128
78 128
81 707
-
social contributions
3 796
6 484
6 781
-
health
777
1 328
1 388
-
income
8 204
7 232
8 198
-
total
12 777
15 044
16 367
-
Employer
78 128
78 128
81 707
-
social contributions
3 796
6 484
6 781
-
health
846
1 446
1 512
-
total
4 642
7 930
8 293
-
Corporate
39 624
3 941
-
-
income
4 953
494
-
-
total
4 953
494
-
-
Dividends
34 671
3 448
-
-
withholding
5 894
586
-
-
total
5 894
586
-
-
Income
90 000
90 000
90 000
90 000
Total tax
28 266
24 054
24 660
24 572
After tax
61 734
65 946
65 340
65 428
Living cost
32 955
32 955
32 955
32 955
Free-cash
28 779
32 991
32 385
32 473

Estimated living cost  is ₽32955 per week

₽22528
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2574
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽553
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.
₽7300
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
₽32338
₽32720
₽43943
₽33770
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
pensions
-
-
-
9 000
unemployment
-
-
-
1 350
health
-
-
-
6 300
total
-
-
-
27 653
Employee

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

The minimum wage is 138,000 HUF per month.

26 567
10 573
75 314
-
health
1 860
740
5 272
-
income
3 248
1 293
9 207
-
pensions
2 657
1 057
7 531
-
unemployment
399
159
1 130
-
total
8 164
3 249
23 140
-
Employer

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

The minimum wage is 138,000 HUF per month.

26 567
10 573
75 314
-
pensions
5 181
2 062
14 686
-
total
5 181
2 062
14 686
-
Corporate
58 253
77 365
-
-
income
5 243
6 963
-
-
total
5 243
6 963
-
-
Dividends
53 010
70 402
-
-
social contributions
10 216
13 608
-
-
withholding
10 072
13 376
-
-
total
20 288
26 984
-
-
Income
90 000
90 000
90 000
90 000
Total tax
38 876
39 258
37 826
27 653
After tax
51 124
50 742
52 174
62 347
Living cost
18 404
18 404
18 404
18 404
Free-cash
32 720
32 338
33 770
43 943

Estimated living cost  is ₽18404 per week

₽12559
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1506
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽368
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.
₽3971
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
₽47458
₽41147
₽23700
₽27333
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader
-
-
-
90 000
income
-
-
-
12 060
pensions
-
-
-
17 999
health
-
-
-
11 700
total
-
-
-
41 759
Employee
28 823
-
67 266
-
income
3 245
-
12 969
-
pensions
577
-
1 346
-
unemployment
461
-
1 076
-
total
4 283
-
15 391
-
Employer
28 823
-
67 266
-
unemployment
231
-
538
-
pensions
5 765
-
13 453
-
health
3 746
-
8 744
-
total
9 742
-
22 735
-
Corporate
51 434
90 000
-
-
income
10 287
18 001
-
-
total
10 287
18 001
-
-
Dividends
41 147
71 999
-
-
total
-
-
-
-
Income
90 000
90 000
90 000
90 000
Total tax
24 312
18 001
38 126
41 759
After tax
65 688
71 999
51 874
48 241
Living cost
24 541
24 541
24 541
24 541
Free-cash
41 147
47 458
27 333
23 700

Estimated living cost  is ₽24541 per week

₽16833
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1462
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽494
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.
₽5754
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
-₽14903
₽3886
₽39647
₽23613
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
-
-
-
255
income
-
-
-
21 134
pensions
-
-
-
4 197
other
-
-
-
374
health
-
-
-
2 200
total
-
-
-
28 160
Employee
34 910
-
75 765
-
health
3 997
-
8 675
-
income
4 789
-
13 588
-
pensions
3 931
-
7 696
-
total
12 717
-
29 959
-
Employer
34 910
-
75 765
-
accident
583
-
1 265
-
unemployment
855
-
1 856
-
pensions
5 677
-
11 114
-
total
7 115
-
14 235
-
Corporate
47 975
90 000
-
-
income

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

43 178
81 000
-
-
total
43 178
81 000
-
-
Dividends
4 797
9 000
-
-
withholding
911
1 710
-
-
total
911
1 710
-
-
Income
90 000
90 000
90 000
90 000
Total tax
63 921
82 710
44 194
28 160
After tax
26 079
7 290
45 806
61 840
Living cost
22 193
22 193
22 193
22 193
Free-cash
3 886
-14 903
23 613
39 647

Estimated living cost  is ₽22193 per week

₽16265
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1230
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽463
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽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 Gdansk model

Close
Batumi , Georgia
₽76239
₽74503
₽79839
₽62739
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
11 576
-
90 000
-
income
2 315
-
18 000
-
total
2 315
-
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%.

78 424
90 000
-
-
total
-
-
-
-
Dividends
78 424
90 000
-
-
withholding
3 921
4 500
-
-
total
3 921
4 500
-
-
Income
90 000
90 000
90 000
90 000
Total tax
6 236
4 500
18 000
900
After tax
83 764
85 500
72 000
89 100
Living cost
9 261
9 261
9 261
9 261
Free-cash
74 503
76 239
62 739
79 839

Estimated living cost  is ₽9261 per week

₽5739
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽770
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽255
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.
₽2497
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
₽39052
₽32187
₽21659
₽25684
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
pensions

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

-
-
-
21 601
other
-
-
-
4 275
health
-
-
-
3 960
total
-
-
-
41 268
Employee
36 891
-
71 883
-
health
517
-
1 006
-
income
6 351
-
12 375
-
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.

2 582
-
5 030
-
unemployment
368
-
719
-
total
9 818
-
19 130
-
Employer
36 891
-
71 883
-
accident
295
-
575
-
other
1 845
-
3 594
-
unemployment
368
-
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.

6 272
-
12 219
-
health
517
-
1 006
-
total
9 297
-
18 113
-
Corporate
43 811
90 000
-
-
income
9 201
18 899
-
-
total
9 201
18 899
-
-
Dividends
34 610
71 101
-
-
withholding
2 424
4 976
-
-
total
2 424
4 976
-
-
Income
90 000
90 000
90 000
90 000
Total tax
30 740
23 875
37 243
41 268
After tax
59 260
66 125
52 757
48 732
Living cost
27 073
27 073
27 073
27 073
Free-cash
32 187
39 052
25 684
21 659

Estimated living cost  is ₽27073 per week

₽19129
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1828
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.
₽5680
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
-₽976
-₽20054
-₽1524
-₽11643
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
-
-
-
16 722
pensions
-
-
-
6 393
total
-
-
-
23 115
Employee
96 788
-
79 455
-
health
1 595
-
1 239
-
income
17 447
-
14 192
-
pensions
9 337
-
7 258
-
total
28 379
-
22 689
-
Employer
96 788
-
79 455
-
pensions
11 428
-
9 036
-
health
1 838
-
1 509
-
total
13 266
-
10 545
-
Corporate
-
90 000
-
-
income

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

-
17 100
-
-
total
-
17 100
-
-
Dividends
-
72 900
-
-
withholding
-
5 467
-
-
total
-
5 467
-
-
Income
90 000
90 000
90 000
90 000
Total tax
41 645
22 567
33 234
23 115
After tax
48 355
67 433
56 766
66 885
Living cost
68 409
68 409
68 409
68 409
Free-cash
-20 054
-976
-11 643
-1 524

Estimated living cost  is ₽68409 per week

₽51260
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽8038
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.
₽8556
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
₽63628
₽58909
₽53701
₽56273
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
pensions

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

-
-
-
5 253
unemployment
-
-
-
142
health
-
-
-
4 082
total
-
-
-
22 977
Employee
17 641
-
83 037
-
health
811
-
1 633
-
accident

We are using the highest rate at 1.1%.

194
-
390
-
income
1 764
-
8 303
-
pensions

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

1 549
-
3 116
-
total
4 318
-
13 442
-
Employer
17 641
-
83 037
-
accident

We are using the highest rate at 1.1%.

194
-
390
-
unemployment
105
-
213
-
pensions

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

1 944
-
3 911
-
health
1 218
-
2 449
-
total
3 461
-
6 963
-
Corporate
68 898
90 000
-
-
income
6 889
9 000
-
-
total
6 889
9 000
-
-
Dividends
62 008
81 000
-
-
withholding
3 101
4 050
-
-
total
3 101
4 050
-
-
Income
90 000
90 000
90 000
90 000
Total tax
17 769
13 050
20 405
22 977
After tax
72 231
76 950
69 595
67 023
Living cost
13 322
13 322
13 322
13 322
Free-cash
58 909
63 628
56 273
53 701

Estimated living cost  is ₽13322 per week

₽7778
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽951
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽353
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.
₽4240
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
-₽18969
-₽20693
-₽5192
-₽24673
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
-
-
-
15 434
pensions
-
-
-
11 904
health
-
-
-
11 513
total
-
-
-
38 851
Employee
94 199
86 765
86 765
-
health
11 752
11 328
13 318
-
income

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

14 202
14 202
14 202
-
pensions
11 904
11 904
15 618
-
total
37 858
37 434
43 138
-
Employer
94 199
86 765
86 765
-
unemployment
3 392
3 124
3 124
-
pensions
6 556
6 039
6 039
-
health
6 546
6 031
6 031
-
total
16 494
15 194
15 194
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
income
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
90 000
90 000
90 000
90 000
Total tax
54 352
52 628
58 332
38 851
After tax
35 648
37 372
31 668
51 149
Living cost
56 341
56 341
56 341
56 341
Free-cash
-20 693
-18 969
-24 673
-5 192

Estimated living cost  is ₽56341 per week

₽41561
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽5032
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽646
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.
₽9103
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
₽37691
₽29031
₽19561
₽21397
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader
-
-
-
90 000
income
-
-
-
7 735
health
-
-
-
12 150
solidarity contribution
-
-
-
-
social contributions
-
-
-
26 280
total
-
-
-
46 165
Employee
35 697
-
67 164
-
social contributions
2 320
-
4 366
-
health
4 819
-
9 067
-
solidarity contribution
-
-
-
-
income
4 284
-
8 060
-
total
11 423
-
21 493
-
Employer
35 697
-
67 164
-
social contributions
8 924
-
16 791
-
health
3 213
-
6 045
-
total
12 137
-
22 836
-
Corporate
42 166
90 000
-
-
income
8 012
17 100
-
-
total
8 012
17 100
-
-
Dividends
34 155
72 900
-
-
withholding
5 123
10 935
-
-
total
5 123
10 935
-
-
Income
90 000
90 000
90 000
90 000
Total tax
36 695
28 035
44 329
46 165
After tax
53 305
61 965
45 671
43 835
Living cost
24 274
24 274
24 274
24 274
Free-cash
29 031
37 691
21 397
19 561

Estimated living cost  is ₽24274 per week

₽16861
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.
₽477
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.
₽5209
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
₽5146
-₽299
₽4163
-₽122
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader
-
-
-
90 000
municipal
-
-
-
534
regional
-
-
-
974
national
-
-
-
18 309
social contributions
-
-
-
23 147
total
-
-
-
42 964
Employee
90 299
-
90 000
-
social contributions
30 449
-
30 349
-
regional
852
-
850
-
municipal
478
-
478
-
national
15 647
-
15 572
-
total
47 426
-
47 249
-
Employer
90 299
-
90 000
-
total
-
-
-
-
Corporate
-
90 000
-
-
nationa
-
21 601
-
-
municipal
-
3 509
-
-
total
-
25 110
-
-
Dividends
-
64 890
-
-
withholding
-
16 871
-
-
total
-
16 871
-
-
Income
90 000
90 000
90 000
90 000
Total tax
47 426
41 981
47 249
42 964
After tax
42 574
48 019
42 751
47 036
Living cost
42 873
42 873
42 873
42 873
Free-cash
-299
5 146
-122
4 163

Estimated living cost  is ₽42873 per week

₽29886
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2811
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽657
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.
₽9517
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
₽34190
₽31027
₽25072
₽23346
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
-
-
-
16 092
pensions
-
-
-
18 001
other
-
-
-
-
unemployment
-
-
-
231
health
-
-
-
6 390
surtax
-
-
-
1 793
total
-
-
-
42 507
Employee
33 600
-
74 351
-
other
-
-
-
-
health
858
-
1 895
-
surtax
110
-
1 595
-
income
5 632
-
14 960
-
pensions
2 240
-
4 959
-
unemployment
2 339
-
5 175
-
total
11 179
-
28 584
-
Employer
33 600
-
74 351
-
other
-
-
-
-
unemployment
1 064
-
2 356
-
pensions
4 479
-
9 911
-
health
1 529
-
3 382
-
total
7 072
-
15 649
-
Corporate
49 328
90 000
-
-
income
12 826
23 400
-
-
total
12 826
23 400
-
-
Dividends
36 502
66 600
-
-
withholding
5 476
9 990
-
-
total
5 476
9 990
-
-
Income
90 000
90 000
90 000
90 000
Total tax
36 553
33 390
44 233
42 507
After tax
53 447
56 610
45 767
47 493
Living cost
22 420
22 420
22 420
22 420
Free-cash
31 027
34 190
23 346
25 072

Estimated living cost  is ₽22420 per week

₽13709
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2069
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽517
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.
₽6126
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
₽20698
₽12648
₽20150
₽10031
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
-
-
-
16 722
pensions
-
-
-
6 393
total
-
-
-
23 115
Employee
64 865
-
79 455
-
health
942
-
1 239
-
income
11 682
-
14 192
-
pensions
5 506
-
7 258
-
total
18 130
-
22 689
-
Employer
64 865
-
79 455
-
pensions
7 022
-
9 036
-
health
1 232
-
1 509
-
total
8 254
-
10 545
-
Corporate
16 881
90 000
-
-
income

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

3 208
17 100
-
-
total
3 208
17 100
-
-
Dividends
13 673
72 900
-
-
withholding
1 025
5 467
-
-
total
1 025
5 467
-
-
Income
90 000
90 000
90 000
90 000
Total tax
30 617
22 567
33 234
23 115
After tax
59 383
67 433
56 766
66 885
Living cost
46 735
46 735
46 735
46 735
Free-cash
12 648
20 698
10 031
20 150

Estimated living cost  is ₽46735 per week

₽35014
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3503
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.
₽7729
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
-₽36460
-₽9482
-₽2143
-₽6751
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
city
-
-
-
949
pensions
-
-
-
8 281
other

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

-
-
-
1 800
regional
-
-
-
2 835
health
-
-
-
253
national
-
-
-
410
total
-
-
-
14 528
Employee
90 829
-
80 555
-
city
975
-
865
-
regional
2 974
-
2 418
-
health
205
-
181
-
pensions
7 631
-
6 766
-
unemployment
-
-
-
-
national
430
-
348
-
total
12 215
-
10 578
-
Employer
90 829
-
80 555
-
other

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

1 816
-
1 611
-
unemployment
-
-
-
-
pensions
7 631
-
6 766
-
health
205
-
181
-
total
9 652
-
8 558
-
Corporate
-
90 000
-
-
regional
-
19 035
-
-
national
-
7 651
-
-
total
-
26 686
-
-
Dividends
-
63 314
-
-
withholding
-
22 159
-
-
total
-
22 159
-
-
Income
90 000
90 000
90 000
90 000
Total tax
21 867
48 845
19 136
14 528
After tax
68 133
41 155
70 864
75 472
Living cost
77 615
77 615
77 615
77 615
Free-cash
-9 482
-36 460
-6 751
-2 143

Estimated living cost  is ₽77615 per week

₽50472
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽6965
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽953
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.
₽19225
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
-₽1934
₽14546
₽11473
₽18806
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader

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

-
-
-
90 000
trade
-
-
-
7 333
income

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

-
-
-
16 784
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.

-
-
-
6 941
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.

-
-
-
924
total
-
-
-
31 982
Employee

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

61 062
-
90 000
-
health

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

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

6 941
-
6 941
-
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
-
924
-
income

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

7 180
-
16 784
-
total
14 516
-
24 649
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
28 938
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.

239
742
-
-
income
4 340
13 501
-
-
trade
4 963
15 435
-
-
chamber of commerce
195
282
-
-
total
9 737
29 960
-
-
Dividends
19 201
60 041
-
-
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.

243
804
-
-
withholding
4 413
14 625
-
-
total
4 656
15 429
-
-
Income
90 000
90 000
90 000
90 000
Total tax
28 909
45 389
24 649
31 982
After tax
61 091
44 611
65 351
58 018
Living cost
46 545
46 545
46 545
46 545
Free-cash
14 546
-1 934
18 806
11 473

Estimated living cost  is ₽46545 per week

₽33995
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3723
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽605
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8223
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
₽10596
₽16602
₽17395
₽17276
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
-
-
-
6 929
pensions
-
-
-
24 528
other
-
-
-
2 792
health
-
-
-
1 030
surtax
-
-
-
-
social contributions
-
-
-
2 564
total
-
-
-
37 843
Employee
43 485
-
68 580
-
social contributions
1 240
-
1 955
-
surtax
-
-
-
-
income
2 566
-
6 833
-
pensions
4 917
-
7 755
-
total
8 723
-
16 543
-
Employer
43 485
-
68 580
-
other
1 500
-
2 366
-
social contributions
131
-
206
-
unemployment
1 760
-
2 778
-
pensions
7 144
-
11 268
-
health
3 045
-
4 801
-
total
13 580
-
21 419
-
Corporate
32 935
90 000
-
-
surtax
-
-
-
-
income
9 222
25 201
-
-
total
9 222
25 201
-
-
Dividends
23 713
64 799
-
-
surtax
-
-
-
-
social contributions
4 076
11 146
-
-
withholding
3 035
8 295
-
-
total
7 111
19 441
-
-
Income
90 000
90 000
90 000
90 000
Total tax
38 636
44 642
37 962
37 843
After tax
51 364
45 358
52 038
52 157
Living cost
34 762
34 762
34 762
34 762
Free-cash
16 602
10 596
17 276
17 395

Estimated living cost  is ₽34762 per week

₽21919
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2827
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽592
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.
₽9427
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
₽14040
₽19688
₽20839
₽20720
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
-
-
-
6 929
pensions
-
-
-
24 528
other
-
-
-
2 792
health
-
-
-
1 030
surtax
-
-
-
-
social contributions
-
-
-
2 564
total
-
-
-
37 843
Employee
38 816
-
68 580
-
social contributions
1 107
-
1 955
-
surtax
-
-
-
-
income
2 001
-
6 833
-
pensions
4 390
-
7 755
-
total
7 498
-
16 543
-
Employer
38 816
-
68 580
-
other
1 340
-
2 366
-
social contributions
116
-
206
-
unemployment
1 571
-
2 778
-
pensions
6 378
-
11 268
-
health
2 717
-
4 801
-
total
12 122
-
21 419
-
Corporate
39 062
90 000
-
-
surtax
-
-
-
-
income
10 936
25 201
-
-
total
10 936
25 201
-
-
Dividends
28 125
64 799
-
-
surtax
-
-
-
-
social contributions
4 838
11 146
-
-
withholding
3 600
8 295
-
-
total
8 438
19 441
-
-
Income
90 000
90 000
90 000
90 000
Total tax
38 994
44 642
37 962
37 843
After tax
51 006
45 358
52 038
52 157
Living cost
31 318
31 318
31 318
31 318
Free-cash
19 688
14 040
20 720
20 839

Estimated living cost  is ₽31318 per week

₽18163
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3181
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.
₽9380
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
₽33363
₽33891
₽36251
₽37009
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
-
-
-
13 501
health
-
-
-
6 282
social contributions
-
-
-
12 421
total
-
-
-
32 204
Employee
34 450
-
90 000
-
social contributions
4 755
-
12 421
-
health
2 404
-
6 282
-
income
5 746
-
12 743
-
total
12 905
-
31 446
-
Employer
34 450
-
90 000
-
total
-
-
-
-
Corporate
55 550
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%.

2 778
4 500
-
-
total
2 778
4 500
-
-
Dividends
52 772
85 500
-
-
health
3 683
5 968
-
-
social contributions
7 283
11 798
-
-
withholding
7 915
12 826
-
-
total
18 881
30 592
-
-
Income
90 000
90 000
90 000
90 000
Total tax
34 564
35 092
31 446
32 204
After tax
55 436
54 908
58 554
57 796
Living cost
21 545
21 545
21 545
21 545
Free-cash
33 891
33 363
37 009
36 251

Estimated living cost  is ₽21545 per week

₽14418
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1328
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽496
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5300
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
₽14845
₽13276
₽10719
-₽6380
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
chamber of commerce
-
-
-
361
income
-
-
-
13 152
pensions
-
-
-
16 649
unemployment
-
-
-
6 232
health
-
-
-
6 885
surtax
-
-
-
201
total
-
-
-
43 480
Employee
50 777
40 491
69 732
-
other
507
405
698
-
health
1 965
1 568
2 699
-
income
5 781
2 987
11 212
-
pensions
5 200
4 145
7 140
-
unemployment
1 523
1 215
2 092
-
total
14 976
10 320
23 841
-
Employer
50 777
40 491
69 732
-
accident
659
526
906
-
other
2 412
1 922
3 311
-
chamber of commerce
202
162
280
-
unemployment
1 523
1 215
2 092
-
surtax
201
201
201
-
pensions
6 372
5 083
8 752
-
payroll
1 523
1 215
2 092
-
health
1 918
1 531
2 636
-
total
14 810
11 855
20 270
-
Corporate
24 411
37 655
65 875
-
income

The minimum corporate income for a GmbH is €1,1750 for a year. However, for GmbHs founded after 30 June 2013, the amount is reduced to €500 for the first five years and €1000 for the next five years.

Минимальный корпоративный налог для GmbH €1,1750 в год. Если GmbHs основана после 30 Июня 2013 эта сумма сниже до €500 в первые 5 лет и €1000 для следующих пяти лет.

6 103
9 413
16 468
-
total
6 103
9 413
16 468
-
Dividends
18 309
28 242
-
-
withholding
5 034
7 766
-
-
total
5 034
7 766
-
-
Income
90 000
90 000
90 000
90 000
Total tax
40 923
39 354
60 579
43 480
After tax
49 077
50 646
29 421
46 520
Living cost
35 801
35 801
35 801
35 801
Free-cash
13 276
14 845
-6 380
10 719

Estimated living cost  is ₽35801 per week

₽23878
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3054
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽588
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8281
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
₽13471
-₽3834
₽6568
-₽1266
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
-
-
-
28 377
communal

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

-
-
-
4 595
social contributions
-
-
-
13 414
total
-
-
-
46 386
Employee

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

72 678
-
69 707
-
communal

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

3 791
-
3 636
-
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.

3 415
-
3 276
-
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.

5 451
-
5 227
-
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.

632
-
607
-
national
22 344
-
21 181
-
total
35 633
-
33 927
-
Employer

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

72 678
-
69 707
-
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.

945
-
906
-
unemployment

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

1 060
-
1 018
-
surtax
8 241
-
7 905
-
pensions

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

6 440
-
6 176
-
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.

4 469
-
4 288
-
total
21 155
-
20 293
-
Corporate
-
90 000
-
-
surtax
-
361
-
-
income
-
18 001
-
-
total
-
18 362
-
-
Dividends
-
71 638
-
-
withholding

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

-
21 121
-
-
total
-
21 121
-
-
Income
90 000
90 000
90 000
90 000
Total tax
56 788
39 483
54 220
46 386
After tax
33 212
50 517
35 780
43 614
Living cost
37 046
37 046
37 046
37 046
Free-cash
-3 834
13 471
-1 266
6 568

Estimated living cost  is ₽37046 per week

₽23862
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3239
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽580
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.
₽9365
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
₽23972
₽15879
₽10944
₽11581
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
-
-
-
810
income
-
-
-
15 362
pensions
-
-
-
25 470
other
-
-
-
91
unemployment
-
-
-
630
total
-
-
-
42 363
Employee
50 576
-
68 243
-
other
50
-
67
-
income
10 671
-
15 636
-
pensions
2 377
-
3 206
-
unemployment
785
-
1 059
-
total
13 883
-
19 968
-
Employer
50 576
-
68 243
-
accident
1 001
-
1 352
-
other
403
-
546
-
unemployment
2 782
-
3 754
-
pensions
11 935
-
16 106
-
total
16 121
-
21 758
-
Corporate
23 303
90 000
-
-
income

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

3 496
13 501
-
-
total
3 496
13 501
-
-
Dividends
19 807
76 499
-
-
withholding
3 928
15 834
-
-
total
3 928
15 834
-
-
Income
90 000
90 000
90 000
90 000
Total tax
37 428
29 335
41 726
42 363
After tax
52 572
60 665
48 274
47 637
Living cost
36 693
36 693
36 693
36 693
Free-cash
15 879
23 972
11 581
10 944

Estimated living cost  is ₽36693 per week

₽27021
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2603
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.
₽6540
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
₽194
-₽6183
-₽2402
₽1952
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
-
-
-
760
income
-
-
-
6 463
pensions
-
-
-
13 489
health
-
-
-
6 324
surtax
-
-
-
4 462
communal
-
-
-
5 688
total
-
-
-
37 186
Employee
76 944
-
80 394
-
health
3 424
-
3 577
-
surtax
4 716
-
4 926
-
income
7 432
-
8 291
-
pensions
6 155
-
6 432
-
total
21 727
-
23 226
-
Employer
76 944
-
80 394
-
accident
692
-
723
-
pensions
6 155
-
6 432
-
health
2 347
-
2 451
-
total
9 194
-
9 606
-
Corporate
3 863
90 000
-
-
surtax
40
945
-
-
communal
-
6 076
-
-
income
580
13 501
-
-
total
620
20 522
-
-
Dividends
3 242
69 479
-
-
income
8 940
3 647
-
-
withholding
486
10 421
-
-
total
9 426
14 068
-
-
Income
90 000
90 000
90 000
90 000
Total tax
40 967
34 590
32 832
37 186
After tax
49 033
55 410
57 168
52 814
Living cost
55 216
55 216
55 216
55 216
Free-cash
-6 183
194
1 952
-2 402

Estimated living cost  is ₽55216 per week

₽41420
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3345
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽584
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.
₽9864
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
₽33789
₽30557
₽24672
₽22946
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
-
-
-
16 092
pensions
-
-
-
18 001
other
-
-
-
-
unemployment
-
-
-
231
health
-
-
-
6 390
surtax
-
-
-
1 793
total
-
-
-
42 507
Employee
34 217
-
74 351
-
other
-
-
-
-
health
873
-
1 895
-
surtax
121
-
1 595
-
income
5 736
-
14 960
-
pensions
2 283
-
4 959
-
unemployment
2 381
-
5 175
-
total
11 394
-
28 584
-
Employer
34 217
-
74 351
-
other
-
-
-
-
unemployment
1 086
-
2 356
-
pensions
4 562
-
9 911
-
health
1 556
-
3 382
-
total
7 204
-
15 649
-
Corporate
48 580
90 000
-
-
income
12 631
23 400
-
-
total
12 631
23 400
-
-
Dividends
35 949
66 600
-
-
withholding
5 393
9 990
-
-
total
5 393
9 990
-
-
Income
90 000
90 000
90 000
90 000
Total tax
36 622
33 390
44 233
42 507
After tax
53 378
56 610
45 767
47 493
Living cost
22 821
22 821
22 821
22 821
Free-cash
30 557
33 789
22 946
24 672

Estimated living cost  is ₽22821 per week

₽13778
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1984
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽530
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 of data for Athens model

Close
Naples , Italy
₽19936
₽17681
₽19284
₽15019
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader
-
-
-
90 000
municipal
-
-
-
534
regional
-
-
-
1 356
national
-
-
-
18 309
social contributions
-
-
-
23 147
total
-
-
-
43 346
Employee
56 361
-
90 000
-
social contributions
19 005
-
30 349
-
regional
759
-
1 212
-
municipal
299
-
478
-
national
8 929
-
15 572
-
total
28 992
-
47 611
-
Employer
56 361
-
90 000
-
total
-
-
-
-
Corporate
33 639
90 000
-
-
nationa
8 073
21 601
-
-
municipal
1 672
4 473
-
-
total
9 745
26 074
-
-
Dividends
23 894
63 926
-
-
withholding
6 212
16 620
-
-
total
6 212
16 620
-
-
Income
90 000
90 000
90 000
90 000
Total tax
44 949
42 694
47 611
43 346
After tax
45 051
47 306
42 389
46 654
Living cost
27 370
27 370
27 370
27 370
Free-cash
17 681
19 936
15 019
19 284

Estimated living cost  is ₽27370 per week

₽17021
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2773
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽469
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.
₽7107
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
₽32053
₽21383
₽13923
₽15759
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader
-
-
-
90 000
income
-
-
-
7 735
health
-
-
-
12 150
solidarity contribution
-
-
-
-
social contributions
-
-
-
26 280
total
-
-
-
46 165
Employee
43 988
-
67 164
-
social contributions
2 859
-
4 366
-
health
5 938
-
9 067
-
solidarity contribution
-
-
-
-
income
5 278
-
8 060
-
total
14 075
-
21 493
-
Employer
43 988
-
67 164
-
social contributions
10 997
-
16 791
-
health
3 959
-
6 045
-
total
14 956
-
22 836
-
Corporate
31 057
90 000
-
-
income
5 901
17 100
-
-
total
5 901
17 100
-
-
Dividends
25 156
72 900
-
-
withholding
3 773
10 935
-
-
total
3 773
10 935
-
-
Income
90 000
90 000
90 000
90 000
Total tax
38 705
28 035
44 329
46 165
After tax
51 295
61 965
45 671
43 835
Living cost
29 912
29 912
29 912
29 912
Free-cash
21 383
32 053
15 759
13 923

Estimated living cost  is ₽29912 per week

₽22244
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1657
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽517
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.
₽5493
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
₽18339
₽17841
₽14306
-₽2951
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
chamber of commerce
-
-
-
361
income
-
-
-
13 152
pensions
-
-
-
16 649
unemployment
-
-
-
6 232
health
-
-
-
6 885
surtax
-
-
-
-
total
-
-
-
43 279
Employee
44 414
40 491
69 888
-
other
443
405
698
-
health
1 718
1 568
2 705
-
income
3 957
2 987
11 258
-
pensions
4 548
4 145
7 157
-
unemployment
1 332
1 215
2 096
-
total
11 998
10 320
23 914
-
Employer
44 414
40 491
69 888
-
accident
577
526
908
-
other
2 109
1 922
3 320
-
chamber of commerce
177
162
280
-
unemployment
1 332
1 215
2 096
-
surtax
-
-
-
-
pensions
5 574
5 083
8 771
-
payroll
1 332
1 215
2 096
-
health
1 679
1 531
2 642
-
total
12 780
11 654
20 113
-
Corporate
32 805
37 856
66 032
-
income

The minimum corporate income for a GmbH is €1,1750 for a year. However, for GmbHs founded after 30 June 2013, the amount is reduced to €500 for the first five years and €1000 for the next five years.

Минимальный корпоративный налог для GmbH €1,1750 в год. Если GmbHs основана после 30 Июня 2013 эта сумма сниже до €500 в первые 5 лет и €1000 для следующих пяти лет.

8 200
9 463
16 509
-
total
8 200
9 463
16 509
-
Dividends
24 604
28 393
-
-
withholding
6 766
7 809
-
-
total
6 766
7 809
-
-
Income
90 000
90 000
90 000
90 000
Total tax
39 744
39 246
60 536
43 279
After tax
50 256
50 754
29 464
46 721
Living cost
32 415
32 415
32 415
32 415
Free-cash
17 841
18 339
-2 951
14 306

Estimated living cost  is ₽32415 per week

₽19445
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3311
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽578
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9081
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
₽71068
₽68362
₽74668
₽57568
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
18 040
-
90 000
-
income
3 608
-
18 000
-
total
3 608
-
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%.

71 960
90 000
-
-
total
-
-
-
-
Dividends
71 960
90 000
-
-
withholding
3 598
4 500
-
-
total
3 598
4 500
-
-
Income
90 000
90 000
90 000
90 000
Total tax
7 206
4 500
18 000
900
After tax
82 794
85 500
72 000
89 100
Living cost
14 432
14 432
14 432
14 432
Free-cash
68 362
71 068
57 568
74 668

Estimated living cost  is ₽14432 per week

₽9766
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽606
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽484
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3575
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
₽34713
₽26215
₽19821
₽17246
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
-
-
-
17 501
pensions
-
-
-
16 435
unemployment
-
-
-
135
health
-
-
-
8 856
total
-
-
-
42 927
Employee

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

44 929
-
77 874
-
health
2 902
-
5 030
-
income
7 748
-
16 170
-
pensions
6 964
-
12 070
-
unemployment
64
-
110
-
total
17 678
-
33 380
-
Employer

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

44 929
-
77 874
-
unemployment
27
-
46
-
pensions
3 976
-
6 891
-
health
2 992
-
5 185
-
total
6 995
-
12 122
-
Corporate
38 075
90 000
-
-
income
7 234
17 101
-
-
total
7 234
17 101
-
-
Dividends
30 841
72 899
-
-
withholding
4 626
10 934
-
-
total
4 626
10 934
-
-
Income
90 000
90 000
90 000
90 000
Total tax
36 533
28 035
45 502
42 927
After tax
53 467
61 965
44 498
47 073
Living cost
27 252
27 252
27 252
27 252
Free-cash
26 215
34 713
17 246
19 821

Estimated living cost  is ₽27252 per week

₽18703
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1747
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.
₽6276
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
₽10856
-₽61702
₽18297
₽32715
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
62 947
-
-
-
social contributions
5 162
-
736
-
income
13 885
-
-
-
total
19 047
-
736
-
Employer
62 947
-
-
-
social contributions
88 755
-
12 649
-
total
88 755
-
12 649
-
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
107 802
35 244
13 385
27 803
After tax
-17 802
54 756
76 615
62 197
Living cost
43 900
43 900
43 900
43 900
Free-cash
-61 702
10 856
32 715
18 297

Estimated living cost  is ₽43900 per week

₽28484
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4129
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽559
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽10728
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
₽19323
₽18299
₽18829
₽14709
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
-
-
-
8 027
surtax
-
-
-
-
social contributions

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

-
-
-
31 274
total
-
-
-
39 301
Employee
46 730
-
72 728
-
social contributions
5 140
-
8 000
-
surtax
-
-
-
-
income
9 720
-
18 149
-
total
14 860
-
26 149
-
Employer
46 730
-
72 728
-
social contributions
11 098
-
17 272
-
total
11 098
-
17 272
-
Corporate
32 172
90 000
-
-
surtax
-
-
-
-
income
6 756
18 899
-
-
total
6 756
18 899
-
-
Dividends
25 416
71 101
-
-
withholding
7 117
19 908
-
-
total
7 117
19 908
-
-
Income
90 000
90 000
90 000
90 000
Total tax
39 831
38 807
43 421
39 301
After tax
50 169
51 193
46 579
50 699
Living cost
31 870
31 870
31 870
31 870
Free-cash
18 299
19 323
14 709
18 829

Estimated living cost  is ₽31870 per week

₽23845
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1880
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.
₽5613
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
-₽3715
₽3272
₽3084
₽2965
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
-
-
-
6 929
pensions
-
-
-
24 528
other
-
-
-
2 792
health
-
-
-
1 030
surtax
-
-
-
-
social contributions
-
-
-
2 564
total
-
-
-
37 843
Employee
63 636
-
68 580
-
social contributions
1 812
-
1 955
-
surtax
-
-
-
-
income
5 552
-
6 833
-
pensions
7 198
-
7 755
-
total
14 562
-
16 543
-
Employer
63 636
-
68 580
-
other
2 196
-
2 366
-
social contributions
191
-
206
-
unemployment
2 578
-
2 778
-
pensions
10 456
-
11 268
-
health
4 454
-
4 801
-
total
19 875
-
21 419
-
Corporate
6 489
90 000
-
-
surtax
-
-
-
-
income
1 816
25 201
-
-
total
1 816
25 201
-
-
Dividends
4 672
64 799
-
-
surtax
-
-
-
-
social contributions
804
11 146
-
-
withholding
598
8 295
-
-
total
1 402
19 441
-
-
Income
90 000
90 000
90 000
90 000
Total tax
37 655
44 642
37 962
37 843
After tax
52 345
45 358
52 038
52 157
Living cost
49 073
49 073
49 073
49 073
Free-cash
3 272
-3 715
2 965
3 084

Estimated living cost  is ₽49073 per week

₽33212
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4014
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽673
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.
₽11173
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
₽50458
₽47045
₽38463
₽40989
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
-
-
-
1 195
social contributions
-
-
-
19 800
total
-
-
-
20 995
Employee
32 665
-
77 922
-
income
-
-
1 328
-
social contributions
2 123
-
5 063
-
total
2 123
-
6 391
-
Employer
32 665
-
77 922
-
social contributions
5 063
-
12 078
-
total
5 063
-
12 078
-
Corporate
52 272
90 000
-
-
income
5 227
9 000
-
-
total
5 227
9 000
-
-
Dividends
47 045
81 000
-
-
total
-
-
-
-
Income
90 000
90 000
90 000
90 000
Total tax
12 413
9 000
18 469
20 995
After tax
77 587
81 000
71 531
69 005
Living cost
30 542
30 542
30 542
30 542
Free-cash
47 045
50 458
40 989
38 463

Estimated living cost  is ₽30542 per week

₽19748
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2302
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽575
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.
₽7917
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
-₽131348
-₽131348
₽7456
-₽131348
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader
-
-
-
90 000
municipal
-
-
-
16 239
pensions
-
-
-
881
national
-
-
-
9 368
labour market
-
-
-
7 129
total
-
-
-
33 617
Employee
206 511
206 511
206 511
-
labour market
16 497
16 497
16 497
-
national
25 229
25 229
25 229
-
municipal
43 975
43 975
43 975
-
pensions
294
294
294
-
total
85 995
85 995
85 995
-
Employer
206 511
206 511
206 511
-
labour market
16 521
16 521
16 521
-
municipal
44 045
44 045
44 045
-
pensions
587
587
587
-
national
25 273
25 273
25 273
-
total
86 426
86 426
86 426
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
90 000
90 000
90 000
90 000
Total tax
172 421
172 421
172 421
33 617
After tax
-82 421
-82 421
-82 421
56 383
Living cost
48 927
48 927
48 927
48 927
Free-cash
-131 348
-131 348
-131 348
7 456

Estimated living cost  is ₽48927 per week

₽33486
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4328
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽752
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.
₽10360
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
-₽14575
₽3936
₽39975
₽23941
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
-
-
-
255
income
-
-
-
21 134
pensions
-
-
-
4 197
other
-
-
-
374
health
-
-
-
2 200
total
-
-
-
28 160
Employee
34 396
-
75 765
-
health
3 939
-
8 675
-
income
4 719
-
13 588
-
pensions
3 873
-
7 696
-
total
12 531
-
29 959
-
Employer
34 396
-
75 765
-
accident
574
-
1 265
-
unemployment
843
-
1 856
-
pensions
5 593
-
11 114
-
total
7 010
-
14 235
-
Corporate
48 594
90 000
-
-
income

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

43 735
81 000
-
-
total
43 735
81 000
-
-
Dividends
4 859
9 000
-
-
withholding
923
1 710
-
-
total
923
1 710
-
-
Income
90 000
90 000
90 000
90 000
Total tax
64 199
82 710
44 194
28 160
After tax
25 801
7 290
45 806
61 840
Living cost
21 865
21 865
21 865
21 865
Free-cash
3 936
-14 575
23 941
39 975

Estimated living cost  is ₽21865 per week

₽15916
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1246
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽410
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.
₽4293
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
₽21719
₽18310
₽26200
₽13254
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
-
-
-
16 027
health
-
-
-
962
national
-
-
-
7 803
total
-
-
-
24 792
Employee
53 456
-
75 715
-
health
399
-
742
-
municipal
8 756
-
12 371
-
pensions
3 608
-
5 111
-
unemployment
802
-
1 136
-
national
883
-
4 093
-
total
14 448
-
23 453
-
Employer
53 456
-
75 715
-
accident
54
-
75
-
unemployment
347
-
492
-
pensions
9 274
-
13 136
-
health
411
-
582
-
total
10 086
-
14 285
-
Corporate
26 458
90 000
-
-
income
5 291
18 001
-
-
total
5 291
18 001
-
-
Dividends

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

15 876
53 999
-
-
national
-
1 552
-
-
municipal
2 857
9 720
-
-
total
2 857
11 272
-
-
Income
90 000
90 000
90 000
90 000
Total tax
32 682
29 273
37 738
24 792
After tax
57 318
60 727
52 262
65 208
Living cost
39 008
39 008
39 008
39 008
Free-cash
18 310
21 719
13 254
26 200

Estimated living cost  is ₽39008 per week

₽25480
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3752
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽621
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.
₽9157
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
₽42422
₽36894
₽41904
₽41816
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
-
-
-
8 237
health
-
-
-
2 294
social contributions
-
-
-
14 041
total
-
-
-
24 572
Employee
78 128
78 128
81 707
-
social contributions
2 954
6 484
6 781
-
health
605
1 328
1 388
-
income
8 507
7 232
8 198
-
total
12 066
15 044
16 367
-
Employer
78 128
78 128
81 707
-
social contributions
2 954
6 484
6 781
-
health
657
1 446
1 512
-
total
3 611
7 930
8 293
-
Corporate
50 798
3 941
-
-
income
6 349
494
-
-
total
6 349
494
-
-
Dividends
44 449
3 448
-
-
withholding
7 556
586
-
-
total
7 556
586
-
-
Income
90 000
90 000
90 000
90 000
Total tax
29 582
24 054
24 660
24 572
After tax
60 418
65 946
65 340
65 428
Living cost
23 524
23 524
23 524
23 524
Free-cash
36 894
42 422
41 816
41 904

Estimated living cost  is ₽23524 per week

₽14098
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2308
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽521
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.
₽6598
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
₽58397
₽53228
₽55277
₽39418
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
-
-
-
8 422
pensions
-
-
-
6 463
unemployment
-
-
-
29
health
-
-
-
3 677
total
-
-
-
18 591
Employee

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

23 322
-
81 593
-
health
1 982
-
6 935
-
income
1 595
-
6 461
-
pensions
3 498
-
12 240
-
unemployment
116
-
409
-
total
7 191
-
26 045
-
Employer

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

23 322
-
81 593
-
unemployment
116
-
409
-
pensions
1 282
-
4 487
-
health
1 003
-
3 509
-
total
2 401
-
8 405
-
Corporate
64 278
90 000
-
-
income
5 784
8 100
-
-
total
5 784
8 100
-
-
Dividends
58 494
81 900
-
-
withholding
5 264
7 371
-
-
total
5 264
7 371
-
-
Income
90 000
90 000
90 000
90 000
Total tax
20 640
15 471
34 450
18 591
After tax
69 360
74 529
55 550
71 409
Living cost
16 132
16 132
16 132
16 132
Free-cash
53 228
58 397
39 418
55 277

Estimated living cost  is ₽16132 per week

₽10292
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1163
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽480
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.
₽4196
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
₽32725
₽27397
₽19697
₽20334
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
-
-
-
810
income
-
-
-
15 362
pensions
-
-
-
25 470
other
-
-
-
91
unemployment
-
-
-
630
total
-
-
-
42 363
Employee
37 569
-
68 243
-
other
37
-
67
-
income
7 243
-
15 636
-
pensions
1 766
-
3 206
-
unemployment
582
-
1 059
-
total
9 628
-
19 968
-
Employer
37 569
-
68 243
-
accident
744
-
1 352
-
other
301
-
546
-
unemployment
2 067
-
3 754
-
pensions
8 866
-
16 106
-
total
11 978
-
21 758
-
Corporate
40 454
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.

6 068
13 501
-
-
total
6 068
13 501
-
-
Dividends
34 386
76 499
-
-
withholding
6 989
15 834
-
-
total
6 989
15 834
-
-
Income
90 000
90 000
90 000
90 000
Total tax
34 663
29 335
41 726
42 363
After tax
55 337
60 665
48 274
47 637
Living cost
27 940
27 940
27 940
27 940
Free-cash
27 397
32 725
20 334
19 697

Estimated living cost  is ₽27940 per week

₽18859
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2686
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽490
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.
₽5906
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
₽53379
₽52923
₽54085
₽53888
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
-
-
-
29 634
pensions
-
-
-
2 029
health
-
-
-
1 471
total
-
-
-
33 134
Employee
4 236
-
87 718
-
health
212
-
507
-
income
820
-
29 527
-
pensions
381
-
913
-
unemployment
42
-
101
-
total
1 455
-
31 048
-
Employer
4 236
-
87 718
-
unemployment
85
-
203
-
pensions
466
-
1 116
-
health
402
-
964
-
total
953
-
2 283
-
Corporate
84 810
90 000
-
-
income
18 658
19 800
-
-
total
18 658
19 800
-
-
Dividends
66 152
70 200
-
-
withholding
13 230
14 040
-
-
total
13 230
14 040
-
-
Income
90 000
90 000
90 000
90 000
Total tax
34 296
33 840
33 331
33 134
After tax
55 704
56 160
56 669
56 866
Living cost
2 781
2 781
2 781
2 781
Free-cash
52 923
53 379
53 888
54 085

Estimated living cost  is ₽2781 per week

₽1653
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽225
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽64
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.
₽839
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
₽47466
₽42468
₽28658
₽28659
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader

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

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

-
-
-
90 000
income
-
-
-
15 419
pensions
-
-
-
19 509
unemployment
-
-
-
1 126
health
-
-
-
7 729
total
-
-
-
43 783
Employee

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

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

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

26 477
-
76 569
-
health
1 364
-
3 864
-
income
3 650
-
15 419
-
pensions
3 707
-
10 505
-
unemployment
199
-
563
-
total
8 920
-
30 351
-
Employer

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

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

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

26 477
-
76 569
-
unemployment
199
-
563
-
pensions
3 177
-
9 004
-
health
1 364
-
3 864
-
total
4 740
-
13 431
-
Corporate
58 784
90 000
-
-
income
8 818
13 500
-
-
total
8 818
13 500
-
-
Dividends
49 966
76 500
-
-
withholding
7 495
11 475
-
-
total
7 495
11 475
-
-
Income
90 000
90 000
90 000
90 000
Total tax
29 973
24 975
43 782
43 783
After tax
60 027
65 025
46 218
46 217
Living cost
17 559
17 559
17 559
17 559
Free-cash
42 468
47 466
28 659
28 658

Estimated living cost  is ₽17559 per week

₽11822
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1358
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.
₽3870
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
₽23801
₽23435
₽23307
₽19187
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
-
-
-
8 027
surtax
-
-
-
-
social contributions

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

-
-
-
31 274
total
-
-
-
39 301
Employee
39 435
-
72 728
-
social contributions
4 338
-
8 000
-
surtax
-
-
-
-
income
7 705
-
18 149
-
total
12 043
-
26 149
-
Employer
39 435
-
72 728
-
social contributions
9 365
-
17 272
-
total
9 365
-
17 272
-
Corporate
41 200
90 000
-
-
surtax
-
-
-
-
income
8 651
18 899
-
-
total
8 651
18 899
-
-
Dividends
32 549
71 101
-
-
withholding
9 114
19 908
-
-
total
9 114
19 908
-
-
Income
90 000
90 000
90 000
90 000
Total tax
39 173
38 807
43 421
39 301
After tax
50 827
51 193
46 579
50 699
Living cost
27 392
27 392
27 392
27 392
Free-cash
23 435
23 801
19 187
23 307

Estimated living cost  is ₽27392 per week

₽19401
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1903
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.
₽5603
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
₽24957
₽17210
₽11929
₽12566
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
-
-
-
810
income
-
-
-
15 362
pensions
-
-
-
25 470
other
-
-
-
91
unemployment
-
-
-
630
total
-
-
-
42 363
Employee
49 070
-
68 243
-
other
48
-
67
-
income
10 249
-
15 636
-
pensions
2 306
-
3 206
-
unemployment
760
-
1 059
-
total
13 363
-
19 968
-
Employer
49 070
-
68 243
-
accident
972
-
1 352
-
other
393
-
546
-
unemployment
2 699
-
3 754
-
pensions
11 580
-
16 106
-
total
15 644
-
21 758
-
Corporate
25 285
90 000
-
-
income

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

3 793
13 501
-
-
total
3 793
13 501
-
-
Dividends
21 493
76 499
-
-
withholding
4 282
15 834
-
-
total
4 282
15 834
-
-
Income
90 000
90 000
90 000
90 000
Total tax
37 082
29 335
41 726
42 363
After tax
52 918
60 665
48 274
47 637
Living cost
35 708
35 708
35 708
35 708
Free-cash
17 210
24 957
12 566
11 929

Estimated living cost  is ₽35708 per week

₽25644
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2776
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.
₽6785
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
₽59471
₽53279
₽49544
₽52116
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
pensions

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

-
-
-
5 253
unemployment
-
-
-
142
health
-
-
-
4 082
total
-
-
-
22 977
Employee
23 145
-
83 037
-
health
1 065
-
1 633
-
accident

We are using the highest rate at 1.1%.

254
-
390
-
income
2 315
-
8 303
-
pensions

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

2 032
-
3 116
-
total
5 666
-
13 442
-
Employer
23 145
-
83 037
-
accident

We are using the highest rate at 1.1%.

254
-
390
-
unemployment
139
-
213
-
pensions

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

2 551
-
3 911
-
health
1 597
-
2 449
-
total
4 541
-
6 963
-
Corporate
62 314
90 000
-
-
income
6 231
9 000
-
-
total
6 231
9 000
-
-
Dividends
56 083
81 000
-
-
withholding
2 804
4 050
-
-
total
2 804
4 050
-
-
Income
90 000
90 000
90 000
90 000
Total tax
19 242
13 050
20 405
22 977
After tax
70 758
76 950
69 595
67 023
Living cost
17 479
17 479
17 479
17 479
Free-cash
53 279
59 471
52 116
49 544

Estimated living cost  is ₽17479 per week

₽11561
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1001
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.
₽4502
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
₽7239
₽20530
₽19990
₽26125
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader

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

-
-
-
90 000
trade
-
-
-
6 135
income

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

-
-
-
16 784
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.

-
-
-
6 941
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.

-
-
-
924
total
-
-
-
30 784
Employee

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

50 554
-
90 000
-
health

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

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

6 941
-
6 941
-
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.

229
-
924
-
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.

4 157
-
16 784
-
total
11 327
-
24 649
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
39 446
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.

326
742
-
-
income
5 917
13 501
-
-
trade
5 661
12 915
-
-
chamber of commerce
212
285
-
-
total
12 116
27 443
-
-
Dividends
27 330
62 557
-
-
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.

355
839
-
-
withholding
6 446
15 253
-
-
total
6 801
16 092
-
-
Income
90 000
90 000
90 000
90 000
Total tax
30 244
43 535
24 649
30 784
After tax
59 756
46 465
65 351
59 216
Living cost
39 226
39 226
39 226
39 226
Free-cash
20 530
7 239
26 125
19 990

Estimated living cost  is ₽39226 per week

₽27059
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4221
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽569
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7377
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
₽5120
₽7366
₽5157
₽5157
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
-
-
-
19 206
social contributions
-
-
-
7 759
total
-
-
-
26 965
Employee
79 477
-
90 000
-
income
14 997
-
19 206
-
social contributions
6 603
-
7 759
-
total
21 600
-
26 965
-
Employer
79 477
-
90 000
-
total
-
-
-
-
Corporate
10 523
90 000
-
-
income
1 315
11 251
-
-
total
1 315
11 251
-
-
Dividends
9 208
78 749
-
-
withholding
1 841
15 751
-
-
total
1 841
15 751
-
-
Income
90 000
90 000
90 000
90 000
Total tax
24 756
27 002
26 965
26 965
After tax
65 244
62 998
63 035
63 035
Living cost
57 878
57 878
57 878
57 878
Free-cash
7 366
5 120
5 157
5 157

Estimated living cost  is ₽57878 per week

₽44033
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4716
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽553
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.
₽8576
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
₽16250
₽21393
₽17384
₽29035
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader

We use The Residence Programme or The Global Residence Programme.

-
-
-
90 000
income
-
-
-
28 922
health

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

-
-
-
6 812
total
-
-
-
35 734
Employee
46 610
-
85 326
-
income
5 057
-
14 735
-
social contributions
4 670
-
4 674
-
total
9 727
-
19 409
-
Employer
46 610
-
85 326
-
social contributions
4 670
-
4 674
-
total
4 670
-
4 674
-
Corporate
38 720
90 000
-
-
income
13 553
31 500
-
-
total
13 553
31 500
-
-
Dividends
25 168
58 500
-
-
social contributions
3 775
5 368
-
-
total
3 775
5 368
-
-
Income
90 000
90 000
90 000
90 000
Total tax
31 725
36 868
24 083
35 734
After tax
58 275
53 132
65 917
54 266
Living cost
36 882
36 882
36 882
36 882
Free-cash
21 393
16 250
29 035
17 384

Estimated living cost  is ₽36882 per week

₽24294
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2908
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽565
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.
₽9114
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
₽29439
₽23668
₽28891
₽18772
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
-
-
-
16 722
pensions
-
-
-
6 393
total
-
-
-
23 115
Employee
52 152
-
79 455
-
health
680
-
1 239
-
income
9 497
-
14 192
-
pensions
3 981
-
7 258
-
total
14 158
-
22 689
-
Employer
52 152
-
79 455
-
pensions
5 269
-
9 036
-
health
991
-
1 509
-
total
6 260
-
10 545
-
Corporate
31 587
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.

6 001
17 100
-
-
total
6 001
17 100
-
-
Dividends
25 586
72 900
-
-
withholding
1 919
5 467
-
-
total
1 919
5 467
-
-
Income
90 000
90 000
90 000
90 000
Total tax
28 338
22 567
33 234
23 115
After tax
61 662
67 433
56 766
66 885
Living cost
37 994
37 994
37 994
37 994
Free-cash
23 668
29 439
18 772
28 891

Estimated living cost  is ₽37994 per week

₽26064
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3494
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.
₽7959
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
-₽16740
₽3605
₽37810
₽21776
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
-
-
-
255
income
-
-
-
21 134
pensions
-
-
-
4 197
other
-
-
-
374
health
-
-
-
2 200
total
-
-
-
28 160
Employee
37 800
-
75 765
-
health
4 328
-
8 675
-
income
5 186
-
13 588
-
pensions
4 256
-
7 696
-
total
13 770
-
29 959
-
Employer
37 800
-
75 765
-
accident
631
-
1 265
-
unemployment
926
-
1 856
-
pensions
6 146
-
11 114
-
total
7 703
-
14 235
-
Corporate
44 496
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.

40 047
81 000
-
-
total
40 047
81 000
-
-
Dividends
4 449
9 000
-
-
withholding
845
1 710
-
-
total
845
1 710
-
-
Income
90 000
90 000
90 000
90 000
Total tax
62 365
82 710
44 194
28 160
After tax
27 635
7 290
45 806
61 840
Living cost
24 030
24 030
24 030
24 030
Free-cash
3 605
-16 740
21 776
37 810

Estimated living cost  is ₽24030 per week

₽17635
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1400
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽484
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4510
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
₽62805
₽57875
₽38056
₽40512
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
work injury
-
-
-
450
health insurance
-
-
-
6 660
income
-
-
-
13 499
pensions
-
-
-
16 560
unemployment
-
-
-
1 080
total
-
-
-
38 249
Employee

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

21 911
-
90 000
-
work injury
110
-
405
-
income
2 191
-
13 499
-
pensions
4 032
-
14 917
-
health insurance
1 621
-
5 999
-
unemployment
263
-
973
-
total
8 217
-
35 793
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
68 089
90 000
-
-
income

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

-
-
-
-
total
-
-
-
-
Dividends
68 089
90 000
-
-
withholding
10 213
13 500
-
-
total
10 213
13 500
-
-
Income
90 000
90 000
90 000
90 000
Total tax
18 430
13 500
35 793
38 249
After tax
71 570
76 500
54 207
51 751
Living cost
13 695
13 695
13 695
13 695
Free-cash
57 875
62 805
40 512
38 056

Estimated living cost  is ₽13695 per week

₽8484
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽995
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽427
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.
₽3788
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
₽6930
₽2305
₽5775
₽1661
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
-
-
-
602
regional
-
-
-
1 690
national
-
-
-
18 309
social contributions
-
-
-
23 147
total
-
-
-
43 748
Employee
85 618
-
90 000
-
social contributions
28 870
-
30 349
-
regional
1 293
-
1 406
-
municipal
511
-
536
-
national
14 469
-
15 572
-
total
45 143
-
47 863
-
Employer
85 618
-
90 000
-
total
-
-
-
-
Corporate
4 382
90 000
-
-
nationa
1 051
21 601
-
-
municipal
212
4 338
-
-
total
1 263
25 939
-
-
Dividends
3 119
64 061
-
-
withholding
812
16 655
-
-
total
812
16 655
-
-
Income
90 000
90 000
90 000
90 000
Total tax
47 218
42 594
47 863
43 748
After tax
42 782
47 406
42 137
46 252
Living cost
40 476
40 476
40 476
40 476
Free-cash
2 305
6 930
1 661
5 775

Estimated living cost  is ₽40476 per week

₽28432
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2784
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽611
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.
₽8648
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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