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
₽ 91000
per

Your estimated
City
free-cash

Dresden , Germany
₽15261
₽26499
₽28294
₽35185
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.

-
-
-
91 000
trade
-
-
-
6 891
income

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

-
-
-
17 147
health

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

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

-
-
-
6 943
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.

-
-
-
943
total
-
-
-
31 924
Employee

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

38 870
-
91 000
-
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.

6 943
-
6 943
-
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
-
943
-
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
-
17 147
-
total
8 089
-
25 033
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
52 130
91 000
-
-
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.

430
750
-
-
income
7 820
13 650
-
-
trade
8 210
14 333
-
-
chamber of commerce
229
285
-
-
total
16 689
29 018
-
-
Dividends
35 440
61 981
-
-
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.

467
831
-
-
withholding
8 474
15 108
-
-
total
8 941
15 939
-
-
Income
91 000
91 000
91 000
91 000
Total tax
33 719
44 957
25 033
31 924
After tax
57 281
46 043
65 967
59 076
Living cost
30 782
30 782
30 782
30 782
Free-cash
26 499
15 261
35 185
28 294

Estimated living cost  is ₽30782 per week

₽19363
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3589
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.
₽7255
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
₽5509
₽4302
₽3984
₽4698
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
-
-
-
91 000
municipal
-
-
-
9 352
pensions
-
-
-
10 920
national
-
-
-
14 491
social contributions
-
-
-
978
total
-
-
-
35 741
Employee
79 485
-
78 669
-
municipal
9 818
-
9 704
-
pensions
3 179
-
3 147
-
national
15 213
-
15 037
-
total
28 210
-
27 888
-
Employer
79 485
-
78 669
-
social contributions
854
-
846
-
pensions
6 359
-
6 293
-
total
7 213
-
7 139
-
Corporate
-
91 000
-
-
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%.

-
18 200
-
-
total
-
18 200
-
-
Dividends
-
72 800
-
-
withholding
-
16 016
-
-
total
-
16 016
-
-
Income
91 000
91 000
91 000
91 000
Total tax
35 423
34 216
35 027
35 741
After tax
55 577
56 784
55 973
55 259
Living cost
51 275
51 275
51 275
51 275
Free-cash
4 302
5 509
4 698
3 984

Estimated living cost  is ₽51275 per week

₽34851
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.
₽10890
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
₽51657
₽43320
₽27557
₽30271
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.

-
-
-
91 000
microenterprise
-
-
-
-
income
-
-
-
13 044
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.

-
-
-
29 256
total
-
-
-
42 300
Employee
29 696
-
73 335
-
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.

3 267
-
8 067
-
surtax
-
-
-
-
income
5 286
-
13 854
-
total
8 553
-
21 921
-
Employer
29 696
-
73 335
-
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.

7 153
-
17 665
-
surtax
-
-
-
-
total
7 153
-
17 665
-
Corporate
54 151
91 000
-
-
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%.

10 831
18 200
-
-
total
10 831
18 200
-
-
Dividends

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

43 321
72 800
-
-
total
-
-
-
-
Income
91 000
91 000
91 000
91 000
Total tax
26 537
18 200
39 586
42 300
After tax
64 463
72 800
51 414
48 700
Living cost
21 142
21 142
21 142
21 142
Free-cash
43 320
51 657
30 271
27 557

Estimated living cost  is ₽21142 per week

₽13488
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.
₽5161
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
-₽4211
-₽9915
₽9137
-₽9915
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
-
-
-
91 000
income
-
-
-
15 812
pensions
-
-
-
11 907
health
-
-
-
11 571
total
-
-
-
39 290
Employee
86 784
86 784
86 784
-
health
13 320
11 330
13 320
-
income

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

14 205
14 205
14 205
-
pensions
15 621
11 907
15 621
-
total
43 146
37 442
43 146
-
Employer
86 784
86 784
86 784
-
unemployment
3 124
3 124
3 124
-
pensions
6 040
6 040
6 040
-
health
6 032
6 032
6 032
-
total
15 196
15 196
15 196
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
income
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
91 000
91 000
91 000
91 000
Total tax
58 342
52 638
58 342
39 290
After tax
32 658
38 362
32 658
51 710
Living cost
42 573
42 573
42 573
42 573
Free-cash
-9 915
-4 211
-9 915
9 137

Estimated living cost  is ₽42573 per week

₽30170
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3838
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.
₽7888
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
₽10529
₽9651
₽7258
₽9439
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
-
-
-
91 000
municipal
-
-
-
19 723
accident
-
-
-
172
pensions
-
-
-
9 277
other
-
-
-
9 972
unemployment
-
-
-
86
health
-
-
-
5 355
national
-
-
-
-
total
-
-
-
44 585
Employee
55 795
-
69 244
-
municipal
16 638
-
20 648
-
national
-
-
-
-
total
16 638
-
20 648
-
Employer
55 795
-
69 244
-
accident
112
-
139
-
other
6 483
-
8 046
-
unemployment
1 473
-
1 828
-
pensions
6 031
-
7 485
-
health
3 431
-
4 258
-
total
17 530
-
21 756
-
Corporate
17 675
91 000
-
-
income
3 888
20 020
-
-
total
3 888
20 020
-
-
Dividends
13 786
70 980
-
-
withholding
4 136
21 294
-
-
total
4 136
21 294
-
-
Income
91 000
91 000
91 000
91 000
Total tax
42 192
41 314
42 404
44 585
After tax
48 808
49 686
48 596
46 415
Living cost
39 157
39 157
39 157
39 157
Free-cash
9 651
10 529
9 439
7 258

Estimated living cost  is ₽39157 per week

₽25951
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.
₽8768
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
₽5653
₽19931
₽18847
₽26044
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.

-
-
-
91 000
trade
-
-
-
7 197
income

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

-
-
-
17 147
health

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

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

-
-
-
6 943
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.

-
-
-
943
total
-
-
-
32 230
Employee

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

51 537
-
91 000
-
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.

6 943
-
6 943
-
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
-
943
-
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.

4 428
-
17 147
-
total
11 614
-
25 033
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
39 463
91 000
-
-
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
750
-
-
income
5 919
13 650
-
-
trade
6 491
14 969
-
-
chamber of commerce
210
283
-
-
total
12 946
29 652
-
-
Dividends
26 517
61 347
-
-
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.

343
822
-
-
withholding
6 243
14 950
-
-
total
6 586
15 772
-
-
Income
91 000
91 000
91 000
91 000
Total tax
31 146
45 424
25 033
32 230
After tax
59 854
45 576
65 967
58 770
Living cost
39 923
39 923
39 923
39 923
Free-cash
19 931
5 653
26 044
18 847

Estimated living cost  is ₽39923 per week

₽26701
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4210
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.
₽8416
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
₽33709
₽29496
₽33042
₽32956
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
-
-
-
91 000
income
-
-
-
8 480
health
-
-
-
2 320
social contributions
-
-
-
14 196
total
-
-
-
24 996
Employee
78 145
78 145
82 613
-
social contributions
3 797
6 486
6 856
-
health
777
1 329
1 404
-
income
8 206
7 234
8 439
-
total
12 780
15 049
16 699
-
Employer
78 145
78 145
82 613
-
social contributions
3 797
6 486
6 856
-
health
847
1 446
1 527
-
total
4 644
7 932
8 383
-
Corporate
40 613
4 922
-
-
income
5 076
615
-
-
total
5 076
615
-
-
Dividends
35 537
4 307
-
-
withholding
6 042
733
-
-
total
6 042
733
-
-
Income
91 000
91 000
91 000
91 000
Total tax
28 542
24 329
25 082
24 996
After tax
62 458
66 671
65 918
66 004
Living cost
32 962
32 962
32 962
32 962
Free-cash
29 496
33 709
32 956
33 042

Estimated living cost  is ₽32962 per week

₽22533
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2575
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.
₽7301
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
₽32893
₽33277
₽44631
₽34345
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
-
-
-
91 000
income
-
-
-
11 125
pensions
-
-
-
9 100
unemployment
-
-
-
1 365
health
-
-
-
6 370
total
-
-
-
27 960
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.

26 573
10 576
76 151
-
health
1 860
740
5 331
-
income
3 249
1 293
9 309
-
pensions
2 657
1 058
7 615
-
unemployment
399
159
1 142
-
total
8 165
3 250
23 397
-
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.

26 573
10 576
76 151
-
pensions
5 182
2 062
14 849
-
total
5 182
2 062
14 849
-
Corporate
59 245
78 362
-
-
income
5 332
7 053
-
-
total
5 332
7 053
-
-
Dividends
53 913
71 309
-
-
social contributions
10 392
13 784
-
-
withholding
10 243
13 549
-
-
total
20 635
27 333
-
-
Income
91 000
91 000
91 000
91 000
Total tax
39 314
39 698
38 246
27 960
After tax
51 686
51 302
52 754
63 040
Living cost
18 409
18 409
18 409
18 409
Free-cash
33 277
32 893
34 345
44 631

Estimated living cost  is ₽18409 per week

₽12562
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.
₽3972
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
₽48254
₽41941
₽24230
₽27908
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
-
-
-
91 000
income
-
-
-
12 194
pensions
-
-
-
18 200
health
-
-
-
11 830
total
-
-
-
42 224
Employee
28 830
-
68 010
-
income
3 246
-
13 112
-
pensions
577
-
1 360
-
unemployment
461
-
1 088
-
total
4 284
-
15 560
-
Employer
28 830
-
68 010
-
unemployment
231
-
544
-
pensions
5 766
-
13 602
-
health
3 747
-
8 840
-
total
9 744
-
22 986
-
Corporate
52 425
91 000
-
-
income
10 485
18 200
-
-
total
10 485
18 200
-
-
Dividends
41 940
72 800
-
-
total
-
-
-
-
Income
91 000
91 000
91 000
91 000
Total tax
24 513
18 200
38 546
42 224
After tax
66 487
72 800
52 454
48 776
Living cost
24 546
24 546
24 546
24 546
Free-cash
41 941
48 254
27 908
24 230

Estimated living cost  is ₽24546 per week

₽16836
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.
₽5755
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
-₽14825
₽3966
₽40324
₽24187
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
-
-
-
91 000
accident
-
-
-
255
income
-
-
-
21 453
pensions
-
-
-
4 198
other
-
-
-
374
health
-
-
-
2 200
total
-
-
-
28 480
Employee
34 915
-
76 724
-
health
3 998
-
8 785
-
income
4 790
-
13 859
-
pensions
3 932
-
7 697
-
total
12 720
-
30 341
-
Employer
34 915
-
76 724
-
accident
583
-
1 281
-
unemployment
855
-
1 880
-
pensions
5 677
-
11 115
-
total
7 115
-
14 276
-
Corporate
48 969
91 000
-
-
income

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

44 072
81 900
-
-
total
44 072
81 900
-
-
Dividends
4 897
9 100
-
-
withholding
931
1 729
-
-
total
931
1 729
-
-
Income
91 000
91 000
91 000
91 000
Total tax
64 838
83 629
44 617
28 480
After tax
26 162
7 371
46 383
62 520
Living cost
22 196
22 196
22 196
22 196
Free-cash
3 966
-14 825
24 187
40 324

Estimated living cost  is ₽22196 per week

₽16268
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.
₽4236
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
₽77188
₽75452
₽80828
₽63538
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%.

-
-
-
91 000
microenterprise

A sole-trader will lose its microenterprise status when the turnover exceeds 500,000 GEL for the last two consecutive years.

-
-
-
910
total
-
-
-
910
Employee
11 577
-
91 000
-
income
2 315
-
18 200
-
total
2 315
-
18 200
-
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%.

79 423
91 000
-
-
total
-
-
-
-
Dividends
79 423
91 000
-
-
withholding
3 971
4 550
-
-
total
3 971
4 550
-
-
Income
91 000
91 000
91 000
91 000
Total tax
6 286
4 550
18 200
910
After tax
84 714
86 450
72 800
90 090
Living cost
9 262
9 262
9 262
9 262
Free-cash
75 452
77 188
63 538
80 828

Estimated living cost  is ₽9262 per week

₽5740
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.
₽2498
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
₽39779
₽32916
₽22196
₽26261
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
-
-
-
91 000
income
-
-
-
11 560
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.

-
-
-
21 839
other
-
-
-
4 322
health
-
-
-
4 004
total
-
-
-
41 725
Employee
36 899
-
72 683
-
health
517
-
1 018
-
income
6 353
-
12 510
-
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
-
5 089
-
unemployment
368
-
727
-
total
9 820
-
19 344
-
Employer
36 899
-
72 683
-
accident
295
-
582
-
other
1 846
-
3 633
-
unemployment
368
-
727
-
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.

6 274
-
12 356
-
health
517
-
1 018
-
total
9 300
-
18 316
-
Corporate
44 801
91 000
-
-
income
9 407
19 110
-
-
total
9 407
19 110
-
-
Dividends
35 394
71 890
-
-
withholding
2 478
5 032
-
-
total
2 478
5 032
-
-
Income
91 000
91 000
91 000
91 000
Total tax
31 005
24 142
37 660
41 725
After tax
59 995
66 858
53 340
49 275
Living cost
27 079
27 079
27 079
27 079
Free-cash
32 916
39 779
26 261
22 196

Estimated living cost  is ₽27079 per week

₽19133
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.
₽5681
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
-₽226
-₽19054
-₽803
-₽11049
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
-
-
-
91 000
income
-
-
-
16 913
pensions
-
-
-
6 481
total
-
-
-
23 394
Employee
96 788
-
80 320
-
health
1 595
-
1 257
-
income
17 447
-
14 341
-
pensions
9 337
-
7 362
-
total
28 379
-
22 960
-
Employer
96 788
-
80 320
-
pensions
11 428
-
9 155
-
health
1 838
-
1 525
-
total
13 266
-
10 680
-
Corporate
-
91 000
-
-
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.

-
17 289
-
-
total
-
17 289
-
-
Dividends
-
73 711
-
-
withholding
-
5 528
-
-
total
-
5 528
-
-
Income
91 000
91 000
91 000
91 000
Total tax
41 645
22 817
33 640
23 394
After tax
49 355
68 183
57 360
67 606
Living cost
68 409
68 409
68 409
68 409
Free-cash
-19 054
-226
-11 049
-803

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
₽64483
₽59764
₽54551
₽57172
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
-
-
-
91 000
income
-
-
-
13 650
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
-
-
-
23 127
Employee
17 640
-
84 037
-
health
811
-
1 633
-
accident

We are using the highest rate at 1.1%.

194
-
390
-
income
1 764
-
8 404
-
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
-
13 543
-
Employer
17 640
-
84 037
-
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
69 898
91 000
-
-
income
6 990
9 100
-
-
total
6 990
9 100
-
-
Dividends
62 908
81 900
-
-
withholding
3 145
4 095
-
-
total
3 145
4 095
-
-
Income
91 000
91 000
91 000
91 000
Total tax
17 914
13 195
20 506
23 127
After tax
73 086
77 805
70 494
67 873
Living cost
13 322
13 322
13 322
13 322
Free-cash
59 764
64 483
57 172
54 551

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
-₽17991
-₽19715
-₽4643
-₽23695
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
-
-
-
91 000
income
-
-
-
15 812
pensions
-
-
-
11 907
health
-
-
-
11 571
total
-
-
-
39 290
Employee
94 220
86 784
86 784
-
health
11 754
11 330
13 320
-
income

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

14 205
14 205
14 205
-
pensions
11 907
11 907
15 621
-
total
37 866
37 442
43 146
-
Employer
94 220
86 784
86 784
-
unemployment
3 392
3 124
3 124
-
pensions
6 557
6 040
6 040
-
health
6 547
6 032
6 032
-
total
16 496
15 196
15 196
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
income
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
91 000
91 000
91 000
91 000
Total tax
54 362
52 638
58 342
39 290
After tax
36 638
38 362
32 658
51 710
Living cost
56 353
56 353
56 353
56 353
Free-cash
-19 715
-17 991
-23 695
-4 643

Estimated living cost  is ₽56353 per week

₽41570
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽5033
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.
₽9105
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
₽38365
₽29699
₽20033
₽21890
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
-
-
-
91 000
income
-
-
-
7 821
health
-
-
-
12 285
solidarity contribution
-
-
-
-
social contributions
-
-
-
26 572
total
-
-
-
46 678
Employee
35 720
-
67 910
-
social contributions
2 322
-
4 414
-
health
4 822
-
9 168
-
solidarity contribution
-
-
-
-
income
4 286
-
8 149
-
total
11 430
-
21 731
-
Employer
35 720
-
67 910
-
social contributions
8 930
-
16 978
-
health
3 215
-
6 112
-
total
12 145
-
23 090
-
Corporate
43 135
91 000
-
-
income
8 196
17 290
-
-
total
8 196
17 290
-
-
Dividends
34 940
73 710
-
-
withholding
5 241
11 056
-
-
total
5 241
11 056
-
-
Income
91 000
91 000
91 000
91 000
Total tax
37 012
28 346
44 821
46 678
After tax
53 988
62 654
46 179
44 322
Living cost
24 289
24 289
24 289
24 289
Free-cash
29 699
38 365
21 890
20 033

Estimated living cost  is ₽24289 per week

₽16872
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1728
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽478
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5212
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
₽5670
₽364
₽4599
₽269
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
-
-
-
91 000
municipal
-
-
-
540
regional
-
-
-
985
national
-
-
-
18 589
social contributions
-
-
-
23 405
total
-
-
-
43 519
Employee
90 319
-
91 000
-
social contributions
30 456
-
30 685
-
regional
852
-
860
-
municipal
478
-
482
-
national
15 650
-
15 822
-
total
47 436
-
47 849
-
Employer
90 319
-
91 000
-
total
-
-
-
-
Corporate
681
91 000
-
-
nationa
164
21 841
-
-
municipal
27
3 549
-
-
total
191
25 390
-
-
Dividends
490
65 611
-
-
withholding
127
17 058
-
-
total
127
17 058
-
-
Income
91 000
91 000
91 000
91 000
Total tax
47 754
42 448
47 849
43 519
After tax
43 246
48 552
43 151
47 481
Living cost
42 882
42 882
42 882
42 882
Free-cash
364
5 670
269
4 599

Estimated living cost  is ₽42882 per week

₽29892
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2812
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽658
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.
₽9519
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
₽34814
₽31652
₽25483
₽23735
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
-
-
-
91 000
income
-
-
-
16 360
pensions
-
-
-
18 200
other
-
-
-
-
unemployment
-
-
-
231
health
-
-
-
6 461
surtax
-
-
-
1 840
total
-
-
-
43 092
Employee
33 607
-
75 176
-
other
-
-
-
-
health
858
-
1 917
-
surtax
110
-
1 639
-
income
5 633
-
15 214
-
pensions
2 241
-
5 014
-
unemployment
2 339
-
5 232
-
total
11 181
-
29 016
-
Employer
33 607
-
75 176
-
other
-
-
-
-
unemployment
1 065
-
2 384
-
pensions
4 480
-
10 021
-
health
1 529
-
3 419
-
total
7 074
-
15 824
-
Corporate
50 319
91 000
-
-
income
13 083
23 659
-
-
total
13 083
23 659
-
-
Dividends
37 236
67 341
-
-
withholding
5 585
10 102
-
-
total
5 585
10 102
-
-
Income
91 000
91 000
91 000
91 000
Total tax
36 923
33 761
44 840
43 092
After tax
54 077
57 239
46 160
47 908
Living cost
22 425
22 425
22 425
22 425
Free-cash
31 652
34 814
23 735
25 483

Estimated living cost  is ₽22425 per week

₽13712
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.
₽6127
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
₽21448
₽13398
₽20871
₽10625
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
-
-
-
91 000
income
-
-
-
16 913
pensions
-
-
-
6 481
total
-
-
-
23 394
Employee
64 865
-
80 320
-
health
942
-
1 257
-
income
11 682
-
14 341
-
pensions
5 506
-
7 362
-
total
18 130
-
22 960
-
Employer
64 865
-
80 320
-
pensions
7 022
-
9 155
-
health
1 232
-
1 525
-
total
8 254
-
10 680
-
Corporate
17 882
91 000
-
-
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.

3 397
17 289
-
-
total
3 397
17 289
-
-
Dividends
14 484
73 711
-
-
withholding
1 086
5 528
-
-
total
1 086
5 528
-
-
Income
91 000
91 000
91 000
91 000
Total tax
30 867
22 817
33 640
23 394
After tax
60 133
68 183
57 360
67 606
Living cost
46 735
46 735
46 735
46 735
Free-cash
13 398
21 448
10 625
20 871

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
-₽35999
-₽8480
-₽1323
-₽5987
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
-
-
-
91 000
city
-
-
-
959
pensions
-
-
-
8 372
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.

-
-
-
1 820
regional
-
-
-
2 888
health
-
-
-
253
national
-
-
-
418
total
-
-
-
14 710
Employee
90 828
-
81 452
-
city
975
-
875
-
regional
2 974
-
2 466
-
health
205
-
183
-
pensions
7 631
-
6 841
-
unemployment
-
-
-
-
national
430
-
356
-
total
12 215
-
10 721
-
Employer
90 828
-
81 452
-
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
-
1 629
-
unemployment
-
-
-
-
pensions
7 631
-
6 841
-
health
205
-
183
-
total
9 652
-
8 653
-
Corporate
-
91 000
-
-
regional
-
19 246
-
-
national
-
7 734
-
-
total
-
26 980
-
-
Dividends
-
64 019
-
-
withholding
-
22 406
-
-
total
-
22 406
-
-
Income
91 000
91 000
91 000
91 000
Total tax
21 867
49 386
19 374
14 710
After tax
69 133
41 614
71 626
76 290
Living cost
77 613
77 613
77 613
77 613
Free-cash
-8 480
-35 999
-5 987
-1 323

Estimated living cost  is ₽77613 per week

₽50471
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.
₽19224
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
-₽1449
₽15028
₽11908
₽19412
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.

-
-
-
91 000
trade
-
-
-
7 504
income

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

-
-
-
17 147
health

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

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

-
-
-
6 943
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.

-
-
-
943
total
-
-
-
32 537
Employee

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

61 075
-
91 000
-
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.

6 943
-
6 943
-
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
-
943
-
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.

7 182
-
17 147
-
total
14 520
-
25 033
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
29 925
91 000
-
-
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.

247
750
-
-
income
4 490
13 650
-
-
trade
5 132
15 606
-
-
chamber of commerce
197
282
-
-
total
10 066
30 288
-
-
Dividends
19 860
60 712
-
-
surtax

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

253
814
-
-
withholding
4 578
14 792
-
-
total
4 831
15 606
-
-
Income
91 000
91 000
91 000
91 000
Total tax
29 417
45 894
25 033
32 537
After tax
61 583
45 106
65 967
58 463
Living cost
46 555
46 555
46 555
46 555
Free-cash
15 028
-1 449
19 412
11 908

Estimated living cost  is ₽46555 per week

₽34002
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3724
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽606
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.
₽8225
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
₽11093
₽17099
₽17934
₽17726
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
-
-
-
91 000
income
-
-
-
7 164
pensions
-
-
-
24 614
other
-
-
-
2 823
health
-
-
-
1 101
surtax
-
-
-
-
social contributions
-
-
-
2 594
total
-
-
-
38 296
Employee
43 494
-
69 344
-
social contributions
1 240
-
1 977
-
surtax
-
-
-
-
income
2 567
-
7 029
-
pensions
4 918
-
7 843
-
total
8 725
-
16 849
-
Employer
43 494
-
69 344
-
other
1 500
-
2 393
-
social contributions
131
-
208
-
unemployment
1 761
-
2 808
-
pensions
7 145
-
11 392
-
health
3 045
-
4 854
-
total
13 582
-
21 655
-
Corporate
33 923
91 000
-
-
surtax
-
-
-
-
income
9 498
25 480
-
-
total
9 498
25 480
-
-
Dividends
24 425
65 520
-
-
surtax
-
-
-
-
social contributions
4 200
11 270
-
-
withholding
3 126
8 387
-
-
total
7 326
19 657
-
-
Income
91 000
91 000
91 000
91 000
Total tax
39 131
45 137
38 504
38 296
After tax
51 869
45 863
52 496
52 704
Living cost
34 770
34 770
34 770
34 770
Free-cash
17 099
11 093
17 726
17 934

Estimated living cost  is ₽34770 per week

₽21924
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.
₽9429
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
₽14538
₽20185
₽21379
₽21171
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
-
-
-
91 000
income
-
-
-
7 164
pensions
-
-
-
24 614
other
-
-
-
2 823
health
-
-
-
1 101
surtax
-
-
-
-
social contributions
-
-
-
2 594
total
-
-
-
38 296
Employee
38 825
-
69 344
-
social contributions
1 107
-
1 977
-
surtax
-
-
-
-
income
2 002
-
7 029
-
pensions
4 391
-
7 843
-
total
7 500
-
16 849
-
Employer
38 825
-
69 344
-
other
1 340
-
2 393
-
social contributions
116
-
208
-
unemployment
1 572
-
2 808
-
pensions
6 380
-
11 392
-
health
2 717
-
4 854
-
total
12 125
-
21 655
-
Corporate
40 050
91 000
-
-
surtax
-
-
-
-
income
11 214
25 480
-
-
total
11 214
25 480
-
-
Dividends
28 836
65 520
-
-
surtax
-
-
-
-
social contributions
4 960
11 270
-
-
withholding
3 691
8 387
-
-
total
8 651
19 657
-
-
Income
91 000
91 000
91 000
91 000
Total tax
39 490
45 137
38 504
38 296
After tax
51 510
45 863
52 496
52 704
Living cost
31 325
31 325
31 325
31 325
Free-cash
20 185
14 538
21 171
21 379

Estimated living cost  is ₽31325 per week

₽18167
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3182
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.
₽9382
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
₽33970
₽34497
₽36889
₽37598
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
-
-
-
91 000
income
-
-
-
13 650
health
-
-
-
6 353
social contributions
-
-
-
12 559
total
-
-
-
32 562
Employee
34 457
-
91 000
-
social contributions
4 756
-
12 559
-
health
2 405
-
6 353
-
income
5 747
-
12 941
-
total
12 908
-
31 853
-
Employer
34 457
-
91 000
-
total
-
-
-
-
Corporate
56 543
91 000
-
-
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%.

2 827
4 549
-
-
total
2 827
4 549
-
-
Dividends
53 716
86 451
-
-
health
3 749
6 034
-
-
social contributions
7 413
11 930
-
-
withholding
8 057
12 968
-
-
total
19 219
30 932
-
-
Income
91 000
91 000
91 000
91 000
Total tax
34 954
35 481
31 853
32 562
After tax
56 046
55 519
59 147
58 438
Living cost
21 549
21 549
21 549
21 549
Free-cash
34 497
33 970
37 598
36 889

Estimated living cost  is ₽21549 per week

₽14422
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1329
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.
₽5302
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
₽15382
₽13808
₽11140
-₽6169
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
-
-
-
91 000
chamber of commerce
-
-
-
364
income
-
-
-
13 457
pensions
-
-
-
16 834
unemployment
-
-
-
6 233
health
-
-
-
6 962
surtax
-
-
-
201
total
-
-
-
44 051
Employee
50 788
40 499
70 507
-
other
507
405
706
-
health
1 965
1 568
2 729
-
income
5 782
2 987
11 432
-
pensions
5 201
4 146
7 220
-
unemployment
1 524
1 215
2 116
-
total
14 979
10 321
24 203
-
Employer
50 788
40 499
70 507
-
accident
660
526
916
-
other
2 413
1 923
3 350
-
chamber of commerce
202
162
282
-
unemployment
1 524
1 215
2 116
-
surtax
201
201
201
-
pensions
6 374
5 084
8 848
-
payroll
1 524
1 215
2 116
-
health
1 919
1 531
2 665
-
total
14 817
11 857
20 494
-
Corporate
25 397
38 644
66 650
-
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.

6 349
9 660
16 663
-
total
6 349
9 660
16 663
-
Dividends
19 048
28 984
-
-
withholding
5 238
7 971
-
-
total
5 238
7 971
-
-
Income
91 000
91 000
91 000
91 000
Total tax
41 383
39 809
61 360
44 051
After tax
49 617
51 191
29 640
46 949
Living cost
35 809
35 809
35 809
35 809
Free-cash
13 808
15 382
-6 169
11 140

Estimated living cost  is ₽35809 per week

₽23883
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3055
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.
₽8283
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
₽14021
-₽2855
₽6951
-₽941
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
-
-
-
91 000
national
-
-
-
28 732
communal

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

-
-
-
4 642
social contributions
-
-
-
13 621
total
-
-
-
46 995
Employee

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

72 694
-
70 482
-
communal

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

3 792
-
3 676
-
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
-
3 311
-
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.

5 452
-
5 286
-
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.

633
-
613
-
national
22 349
-
21 483
-
total
35 641
-
34 369
-
Employer

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

72 694
-
70 482
-
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
-
916
-
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.

1 061
-
1 030
-
surtax
8 243
-
7 992
-
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.

6 441
-
6 245
-
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.

4 470
-
4 335
-
total
21 160
-
20 518
-
Corporate
-
91 000
-
-
surtax
-
364
-
-
income
-
18 200
-
-
total
-
18 564
-
-
Dividends
-
72 436
-
-
withholding

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

-
21 361
-
-
total
-
21 361
-
-
Income
91 000
91 000
91 000
91 000
Total tax
56 801
39 925
54 887
46 995
After tax
34 199
51 075
36 113
44 005
Living cost
37 054
37 054
37 054
37 054
Free-cash
-2 855
14 021
-941
6 951

Estimated living cost  is ₽37054 per week

₽23868
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3240
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽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.
₽9367
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
₽24636
₽16540
₽11426
₽12070
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
-
-
-
91 000
accident
-
-
-
820
income
-
-
-
15 572
pensions
-
-
-
25 754
other
-
-
-
91
unemployment
-
-
-
636
total
-
-
-
42 873
Employee
50 587
-
69 001
-
other
50
-
69
-
income
10 674
-
15 848
-
pensions
2 378
-
3 244
-
unemployment
785
-
1 070
-
total
13 887
-
20 231
-
Employer
50 587
-
69 001
-
accident
1 001
-
1 365
-
other
403
-
553
-
unemployment
2 783
-
3 795
-
pensions
11 938
-
16 285
-
total
16 125
-
21 998
-
Corporate
24 289
91 000
-
-
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.

3 643
13 650
-
-
total
3 643
13 650
-
-
Dividends
20 646
77 350
-
-
withholding
4 104
16 013
-
-
total
4 104
16 013
-
-
Income
91 000
91 000
91 000
91 000
Total tax
37 759
29 663
42 229
42 873
After tax
53 241
61 337
48 771
48 127
Living cost
36 701
36 701
36 701
36 701
Free-cash
16 540
24 636
12 070
11 426

Estimated living cost  is ₽36701 per week

₽27027
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2604
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.
₽6542
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
₽770
-₽5651
-₽1938
₽2436
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
-
-
-
91 000
accident
-
-
-
768
income
-
-
-
6 646
pensions
-
-
-
13 641
health
-
-
-
6 393
surtax
-
-
-
4 511
communal
-
-
-
5 751
total
-
-
-
37 710
Employee
76 960
-
81 288
-
health
3 425
-
3 616
-
surtax
4 717
-
4 981
-
income
7 434
-
8 524
-
pensions
6 156
-
6 503
-
total
21 732
-
23 624
-
Employer
76 960
-
81 288
-
accident
692
-
731
-
pensions
6 156
-
6 503
-
health
2 347
-
2 478
-
total
9 195
-
9 712
-
Corporate
4 844
91 000
-
-
surtax
50
955
-
-
communal
-
6 142
-
-
income
727
13 650
-
-
total
777
20 747
-
-
Dividends
4 067
70 253
-
-
income
9 110
3 717
-
-
withholding
609
10 538
-
-
total
9 719
14 255
-
-
Income
91 000
91 000
91 000
91 000
Total tax
41 423
35 002
33 336
37 710
After tax
49 577
55 998
57 664
53 290
Living cost
55 228
55 228
55 228
55 228
Free-cash
-5 651
770
2 436
-1 938

Estimated living cost  is ₽55228 per week

₽41429
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3346
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.
₽9866
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
₽34413
₽31182
₽25082
₽23334
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
-
-
-
91 000
income
-
-
-
16 360
pensions
-
-
-
18 200
other
-
-
-
-
unemployment
-
-
-
231
health
-
-
-
6 461
surtax
-
-
-
1 840
total
-
-
-
43 092
Employee
34 224
-
75 176
-
other
-
-
-
-
health
874
-
1 917
-
surtax
121
-
1 639
-
income
5 737
-
15 214
-
pensions
2 283
-
5 014
-
unemployment
2 382
-
5 232
-
total
11 397
-
29 016
-
Employer
34 224
-
75 176
-
other
-
-
-
-
unemployment
1 086
-
2 384
-
pensions
4 563
-
10 021
-
health
1 556
-
3 419
-
total
7 205
-
15 824
-
Corporate
49 571
91 000
-
-
income
12 888
23 659
-
-
total
12 888
23 659
-
-
Dividends
36 682
67 341
-
-
withholding
5 502
10 102
-
-
total
5 502
10 102
-
-
Income
91 000
91 000
91 000
91 000
Total tax
36 992
33 761
44 840
43 092
After tax
54 008
57 239
46 160
47 908
Living cost
22 826
22 826
22 826
22 826
Free-cash
31 182
34 413
23 334
25 082

Estimated living cost  is ₽22826 per week

₽13781
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.
₽6532
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
₽20456
₽18200
₽19718
₽15412
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
-
-
-
91 000
municipal
-
-
-
540
regional
-
-
-
1 372
national
-
-
-
18 589
social contributions
-
-
-
23 405
total
-
-
-
43 906
Employee
56 373
-
91 000
-
social contributions
19 010
-
30 685
-
regional
759
-
1 223
-
municipal
299
-
482
-
national
8 931
-
15 822
-
total
28 999
-
48 212
-
Employer
56 373
-
91 000
-
total
-
-
-
-
Corporate
34 627
91 000
-
-
nationa
8 310
21 841
-
-
municipal
1 720
4 522
-
-
total
10 030
26 363
-
-
Dividends
24 596
64 637
-
-
withholding
6 395
16 805
-
-
total
6 395
16 805
-
-
Income
91 000
91 000
91 000
91 000
Total tax
45 424
43 168
48 212
43 906
After tax
45 576
47 832
42 788
47 094
Living cost
27 376
27 376
27 376
27 376
Free-cash
18 200
20 456
15 412
19 718

Estimated living cost  is ₽27376 per week

₽17025
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.
₽7109
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
₽32723
₽22046
₽14391
₽16248
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
-
-
-
91 000
income
-
-
-
7 821
health
-
-
-
12 285
solidarity contribution
-
-
-
-
social contributions
-
-
-
26 572
total
-
-
-
46 678
Employee
44 016
-
67 910
-
social contributions
2 861
-
4 414
-
health
5 942
-
9 168
-
solidarity contribution
-
-
-
-
income
5 282
-
8 149
-
total
14 085
-
21 731
-
Employer
44 016
-
67 910
-
social contributions
11 004
-
16 978
-
health
3 961
-
6 112
-
total
14 965
-
23 090
-
Corporate
32 018
91 000
-
-
income
6 083
17 290
-
-
total
6 083
17 290
-
-
Dividends
25 935
73 710
-
-
withholding
3 890
11 056
-
-
total
3 890
11 056
-
-
Income
91 000
91 000
91 000
91 000
Total tax
39 023
28 346
44 821
46 678
After tax
51 977
62 654
46 179
44 322
Living cost
29 931
29 931
29 931
29 931
Free-cash
22 046
32 723
16 248
14 391

Estimated living cost  is ₽29931 per week

₽22259
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1658
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽518
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5497
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
₽18880
₽18373
₽14728
-₽2735
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
-
-
-
91 000
chamber of commerce
-
-
-
364
income
-
-
-
13 457
pensions
-
-
-
16 834
unemployment
-
-
-
6 233
health
-
-
-
6 962
surtax
-
-
-
-
total
-
-
-
43 850
Employee
44 424
40 499
70 664
-
other
444
405
706
-
health
1 718
1 568
2 735
-
income
3 957
2 987
11 483
-
pensions
4 549
4 146
7 236
-
unemployment
1 333
1 215
2 119
-
total
12 001
10 321
24 279
-
Employer
44 424
40 499
70 664
-
accident
577
526
918
-
other
2 110
1 923
3 356
-
chamber of commerce
177
162
283
-
unemployment
1 333
1 215
2 119
-
surtax
-
-
-
-
pensions
5 575
5 084
8 867
-
payroll
1 333
1 215
2 119
-
health
1 680
1 531
2 671
-
total
12 785
11 656
20 333
-
Corporate
33 792
38 844
66 808
-
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.

8 449
9 710
16 701
-
total
8 449
9 710
16 701
-
Dividends
25 343
29 134
-
-
withholding
6 970
8 011
-
-
total
6 970
8 011
-
-
Income
91 000
91 000
91 000
91 000
Total tax
40 205
39 698
61 313
43 850
After tax
50 795
51 302
29 687
47 150
Living cost
32 422
32 422
32 422
32 422
Free-cash
18 373
18 880
-2 735
14 728

Estimated living cost  is ₽32422 per week

₽19449
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.
₽579
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.
₽9083
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
₽72017
₽69310
₽75657
₽58367
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%.

-
-
-
91 000
microenterprise

A sole-trader will lose its microenterprise status when the turnover exceeds 500,000 GEL for the last two consecutive years.

-
-
-
910
total
-
-
-
910
Employee
18 042
-
91 000
-
income
3 609
-
18 200
-
total
3 609
-
18 200
-
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%.

72 958
91 000
-
-
total
-
-
-
-
Dividends
72 958
91 000
-
-
withholding
3 648
4 550
-
-
total
3 648
4 550
-
-
Income
91 000
91 000
91 000
91 000
Total tax
7 257
4 550
18 200
910
After tax
83 743
86 450
72 800
90 090
Living cost
14 433
14 433
14 433
14 433
Free-cash
69 310
72 017
58 367
75 657

Estimated living cost  is ₽14433 per week

₽9767
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.
₽3576
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
₽35397
₽26894
₽20289
₽17681
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.

-
-
-
91 000
income
-
-
-
17 744
pensions
-
-
-
16 618
unemployment
-
-
-
137
health
-
-
-
8 954
total
-
-
-
43 453
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.

44 939
-
78 742
-
health
2 902
-
5 087
-
income
7 750
-
16 400
-
pensions
6 966
-
12 206
-
unemployment
64
-
110
-
total
17 682
-
33 803
-
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.

44 939
-
78 742
-
unemployment
27
-
46
-
pensions
3 977
-
6 968
-
health
2 993
-
5 244
-
total
6 997
-
12 258
-
Corporate
39 064
91 000
-
-
income
7 423
17 289
-
-
total
7 423
17 289
-
-
Dividends
31 641
73 711
-
-
withholding
4 746
11 056
-
-
total
4 746
11 056
-
-
Income
91 000
91 000
91 000
91 000
Total tax
36 848
28 345
46 061
43 453
After tax
54 152
62 655
44 939
47 547
Living cost
27 258
27 258
27 258
27 258
Free-cash
26 894
35 397
17 681
20 289

Estimated living cost  is ₽27258 per week

₽18707
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.
₽6277
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
₽11461
-₽60712
₽18985
₽33711
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
-
-
-
91 000
income
-
-
-
17 738
social contributions
-
-
-
10 374
total
-
-
-
28 112
Employee
62 951
-
-
-
social contributions
5 162
-
736
-
income
13 886
-
-
-
total
19 048
-
736
-
Employer
62 951
-
-
-
social contributions
88 761
-
12 650
-
total
88 761
-
12 650
-
Corporate
-
91 000
-
-
income
-
20 020
-
-
total
-
20 020
-
-
Dividends
-
70 980
-
-
income
-
15 616
-
-
total
-
15 616
-
-
Income
91 000
91 000
91 000
91 000
Total tax
107 809
35 636
13 386
28 112
After tax
-16 809
55 364
77 614
62 888
Living cost
43 903
43 903
43 903
43 903
Free-cash
-60 712
11 461
33 711
18 985

Estimated living cost  is ₽43903 per week

₽28486
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
₽19883
₽18861
₽19360
₽15157
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.

-
-
-
91 000
income
-
-
-
8 141
surtax
-
-
-
-
social contributions

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

-
-
-
31 622
total
-
-
-
39 763
Employee
46 740
-
73 535
-
social contributions
5 141
-
8 088
-
surtax
-
-
-
-
income
9 722
-
18 413
-
total
14 863
-
26 501
-
Employer
46 740
-
73 535
-
social contributions
11 101
-
17 465
-
total
11 101
-
17 465
-
Corporate
33 159
91 000
-
-
surtax
-
-
-
-
income
6 964
19 110
-
-
total
6 964
19 110
-
-
Dividends
26 195
71 890
-
-
withholding
7 334
20 130
-
-
total
7 334
20 130
-
-
Income
91 000
91 000
91 000
91 000
Total tax
40 262
39 240
43 966
39 763
After tax
50 738
51 760
47 034
51 237
Living cost
31 877
31 877
31 877
31 877
Free-cash
18 861
19 883
15 157
19 360

Estimated living cost  is ₽31877 per week

₽23850
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.
₽5614
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
-₽3221
₽3765
₽3620
₽3412
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
-
-
-
91 000
income
-
-
-
7 164
pensions
-
-
-
24 614
other
-
-
-
2 823
health
-
-
-
1 101
surtax
-
-
-
-
social contributions
-
-
-
2 594
total
-
-
-
38 296
Employee
63 650
-
69 344
-
social contributions
1 813
-
1 977
-
surtax
-
-
-
-
income
5 554
-
7 029
-
pensions
7 199
-
7 843
-
total
14 566
-
16 849
-
Employer
63 650
-
69 344
-
other
2 197
-
2 393
-
social contributions
191
-
208
-
unemployment
2 578
-
2 808
-
pensions
10 458
-
11 392
-
health
4 455
-
4 854
-
total
19 879
-
21 655
-
Corporate
7 470
91 000
-
-
surtax
-
-
-
-
income
2 092
25 480
-
-
total
2 092
25 480
-
-
Dividends
5 378
65 520
-
-
surtax
-
-
-
-
social contributions
926
11 270
-
-
withholding
688
8 387
-
-
total
1 614
19 657
-
-
Income
91 000
91 000
91 000
91 000
Total tax
38 151
45 137
38 504
38 296
After tax
52 849
45 863
52 496
52 704
Living cost
49 084
49 084
49 084
49 084
Free-cash
3 765
-3 221
3 412
3 620

Estimated living cost  is ₽49084 per week

₽33219
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4015
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.
₽11176
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
₽51351
₽47938
₽39198
₽41749
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
-
-
-
91 000
income
-
-
-
1 234
social contributions
-
-
-
20 020
total
-
-
-
21 254
Employee
32 672
-
78 787
-
income
-
-
1 369
-
social contributions
2 123
-
5 122
-
total
2 123
-
6 491
-
Employer
32 672
-
78 787
-
social contributions
5 064
-
12 212
-
total
5 064
-
12 212
-
Corporate
53 264
91 000
-
-
income
5 327
9 101
-
-
total
5 327
9 101
-
-
Dividends
47 937
81 899
-
-
total
-
-
-
-
Income
91 000
91 000
91 000
91 000
Total tax
12 514
9 101
18 703
21 254
After tax
78 486
81 899
72 297
69 746
Living cost
30 548
30 548
30 548
30 548
Free-cash
47 938
51 351
41 749
39 198

Estimated living cost  is ₽30548 per week

₽19752
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2303
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.
₽7919
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
-₽130402
-₽130402
₽8029
-₽130402
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
-
-
-
91 000
municipal
-
-
-
16 453
pensions
-
-
-
881
national
-
-
-
9 489
labour market
-
-
-
7 209
total
-
-
-
34 032
Employee
206 561
206 561
206 561
-
labour market
16 501
16 501
16 501
-
national
25 235
25 235
25 235
-
municipal
43 986
43 986
43 986
-
pensions
294
294
294
-
total
86 016
86 016
86 016
-
Employer
206 561
206 561
206 561
-
labour market
16 525
16 525
16 525
-
municipal
44 056
44 056
44 056
-
pensions
587
587
587
-
national
25 279
25 279
25 279
-
total
86 447
86 447
86 447
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
91 000
91 000
91 000
91 000
Total tax
172 463
172 463
172 463
34 032
After tax
-81 463
-81 463
-81 463
56 968
Living cost
48 939
48 939
48 939
48 939
Free-cash
-130 402
-130 402
-130 402
8 029

Estimated living cost  is ₽48939 per week

₽33495
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4329
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽753
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.
₽10363
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
-₽14497
₽4018
₽40652
₽24515
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
-
-
-
91 000
accident
-
-
-
255
income
-
-
-
21 453
pensions
-
-
-
4 198
other
-
-
-
374
health
-
-
-
2 200
total
-
-
-
28 480
Employee
34 400
-
76 724
-
health
3 939
-
8 785
-
income
4 719
-
13 859
-
pensions
3 874
-
7 697
-
total
12 532
-
30 341
-
Employer
34 400
-
76 724
-
accident
574
-
1 281
-
unemployment
843
-
1 880
-
pensions
5 593
-
11 115
-
total
7 010
-
14 276
-
Corporate
49 589
91 000
-
-
income

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

44 630
81 900
-
-
total
44 630
81 900
-
-
Dividends
4 959
9 100
-
-
withholding
942
1 729
-
-
total
942
1 729
-
-
Income
91 000
91 000
91 000
91 000
Total tax
65 114
83 629
44 617
28 480
After tax
25 886
7 371
46 383
62 520
Living cost
21 868
21 868
21 868
21 868
Free-cash
4 018
-14 497
24 515
40 652

Estimated living cost  is ₽21868 per week

₽15918
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1247
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
₽22300
₽18992
₽26790
₽13739
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

-
-
-
91 000
municipal
-
-
-
16 204
health
-
-
-
978
national
-
-
-
8 011
total
-
-
-
25 193
Employee
53 468
-
76 553
-
health
399
-
754
-
municipal
8 758
-
12 507
-
pensions
3 608
-
5 167
-
unemployment
802
-
1 147
-
national
883
-
4 222
-
total
14 450
-
23 797
-
Employer
53 468
-
76 553
-
accident
54
-
77
-
unemployment
347
-
498
-
pensions
9 276
-
13 282
-
health
411
-
590
-
total
10 088
-
14 447
-
Corporate
27 444
91 000
-
-
income
5 489
18 200
-
-
total
5 489
18 200
-
-
Dividends

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

16 467
54 600
-
-
national
-
1 655
-
-
municipal
2 964
9 828
-
-
total
2 964
11 483
-
-
Income
91 000
91 000
91 000
91 000
Total tax
32 991
29 683
38 244
25 193
After tax
58 009
61 317
52 756
65 807
Living cost
39 017
39 017
39 017
39 017
Free-cash
18 992
22 300
13 739
26 790

Estimated living cost  is ₽39017 per week

₽25486
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3753
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.
₽9159
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
₽43142
₽37609
₽42475
₽42389
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
-
-
-
91 000
income
-
-
-
8 480
health
-
-
-
2 320
social contributions
-
-
-
14 196
total
-
-
-
24 996
Employee
78 145
78 145
82 613
-
social contributions
2 955
6 486
6 856
-
health
606
1 329
1 404
-
income
8 509
7 234
8 439
-
total
12 070
15 049
16 699
-
Employer
78 145
78 145
82 613
-
social contributions
2 955
6 486
6 856
-
health
658
1 446
1 527
-
total
3 613
7 932
8 383
-
Corporate
51 790
4 922
-
-
income
6 474
615
-
-
total
6 474
615
-
-
Dividends
45 316
4 307
-
-
withholding
7 705
733
-
-
total
7 705
733
-
-
Income
91 000
91 000
91 000
91 000
Total tax
29 862
24 329
25 082
24 996
After tax
61 138
66 671
65 918
66 004
Living cost
23 529
23 529
23 529
23 529
Free-cash
37 609
43 142
42 389
42 475

Estimated living cost  is ₽23529 per week

₽14102
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.
₽6599
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
₽59222
₽54052
₽56162
₽40029
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
-
-
-
91 000
income
-
-
-
8 532
pensions
-
-
-
6 464
unemployment
-
-
-
29
health
-
-
-
3 678
total
-
-
-
18 703
Employee

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

23 327
-
82 501
-
health
1 983
-
7 012
-
income
1 595
-
6 538
-
pensions
3 498
-
12 375
-
unemployment
116
-
413
-
total
7 192
-
26 338
-
Employer

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

23 327
-
82 501
-
unemployment
116
-
413
-
pensions
1 282
-
4 538
-
health
1 003
-
3 547
-
total
2 401
-
8 498
-
Corporate
65 272
91 000
-
-
income
5 874
8 191
-
-
total
5 874
8 191
-
-
Dividends
59 398
82 809
-
-
withholding
5 346
7 452
-
-
total
5 346
7 452
-
-
Income
91 000
91 000
91 000
91 000
Total tax
20 813
15 643
34 836
18 703
After tax
70 187
75 357
56 164
72 297
Living cost
16 135
16 135
16 135
16 135
Free-cash
54 052
59 222
40 029
56 162

Estimated living cost  is ₽16135 per week

₽10295
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.
₽4197
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
₽33391
₽28062
₽20181
₽20825
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
-
-
-
91 000
accident
-
-
-
820
income
-
-
-
15 572
pensions
-
-
-
25 754
other
-
-
-
91
unemployment
-
-
-
636
total
-
-
-
42 873
Employee
37 577
-
69 001
-
other
37
-
69
-
income
7 245
-
15 848
-
pensions
1 767
-
3 244
-
unemployment
582
-
1 070
-
total
9 631
-
20 231
-
Employer
37 577
-
69 001
-
accident
744
-
1 365
-
other
301
-
553
-
unemployment
2 067
-
3 795
-
pensions
8 867
-
16 285
-
total
11 979
-
21 998
-
Corporate
41 443
91 000
-
-
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.

6 216
13 650
-
-
total
6 216
13 650
-
-
Dividends
35 227
77 350
-
-
withholding
7 166
16 013
-
-
total
7 166
16 013
-
-
Income
91 000
91 000
91 000
91 000
Total tax
34 992
29 663
42 229
42 873
After tax
56 008
61 337
48 771
48 127
Living cost
27 946
27 946
27 946
27 946
Free-cash
28 062
33 391
20 825
20 181

Estimated living cost  is ₽27946 per week

₽18863
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.
₽5907
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
₽54003
₽53547
₽54735
₽54538
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
-
-
-
91 000
income
-
-
-
29 984
pensions
-
-
-
2 029
health
-
-
-
1 471
total
-
-
-
33 484
Employee
4 236
-
88 718
-
health
212
-
507
-
income
820
-
29 877
-
pensions
381
-
913
-
unemployment
42
-
101
-
total
1 455
-
31 398
-
Employer
4 236
-
88 718
-
unemployment
85
-
203
-
pensions
466
-
1 116
-
health
402
-
964
-
total
953
-
2 283
-
Corporate
85 810
91 000
-
-
income
18 878
20 020
-
-
total
18 878
20 020
-
-
Dividends
66 932
70 980
-
-
withholding
13 386
14 196
-
-
total
13 386
14 196
-
-
Income
91 000
91 000
91 000
91 000
Total tax
34 672
34 216
33 681
33 484
After tax
56 328
56 784
57 319
57 516
Living cost
2 781
2 781
2 781
2 781
Free-cash
53 547
54 003
54 538
54 735

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
₽48189
₽43192
₽29310
₽29310
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.

-
-
-
91 000
income
-
-
-
15 769
pensions
-
-
-
19 509
unemployment
-
-
-
1 126
health
-
-
-
7 728
total
-
-
-
44 132
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
-
77 569
-
health
1 364
-
3 864
-
income
3 650
-
15 769
-
pensions
3 707
-
10 505
-
unemployment
199
-
563
-
total
8 920
-
30 701
-
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
-
77 569
-
unemployment
199
-
563
-
pensions
3 177
-
9 004
-
health
1 364
-
3 864
-
total
4 740
-
13 431
-
Corporate
59 784
91 000
-
-
income
8 968
13 650
-
-
total
8 968
13 650
-
-
Dividends
50 816
77 350
-
-
withholding
7 622
11 603
-
-
total
7 622
11 603
-
-
Income
91 000
91 000
91 000
91 000
Total tax
30 250
25 253
44 132
44 132
After tax
60 750
65 747
46 868
46 868
Living cost
17 558
17 558
17 558
17 558
Free-cash
43 192
48 189
29 310
29 310

Estimated living cost  is ₽17558 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
₽24362
₽23997
₽23839
₽19636
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.

-
-
-
91 000
income
-
-
-
8 141
surtax
-
-
-
-
social contributions

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

-
-
-
31 622
total
-
-
-
39 763
Employee
39 443
-
73 535
-
social contributions
4 339
-
8 088
-
surtax
-
-
-
-
income
7 707
-
18 413
-
total
12 046
-
26 501
-
Employer
39 443
-
73 535
-
social contributions
9 367
-
17 465
-
total
9 367
-
17 465
-
Corporate
42 190
91 000
-
-
surtax
-
-
-
-
income
8 860
19 110
-
-
total
8 860
19 110
-
-
Dividends
33 330
71 890
-
-
withholding
9 332
20 130
-
-
total
9 332
20 130
-
-
Income
91 000
91 000
91 000
91 000
Total tax
39 605
39 240
43 966
39 763
After tax
51 395
51 760
47 034
51 237
Living cost
27 398
27 398
27 398
27 398
Free-cash
23 997
24 362
19 636
23 839

Estimated living cost  is ₽27398 per week

₽19405
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.
₽5604
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
₽25621
₽17871
₽12411
₽13055
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
-
-
-
91 000
accident
-
-
-
820
income
-
-
-
15 572
pensions
-
-
-
25 754
other
-
-
-
91
unemployment
-
-
-
636
total
-
-
-
42 873
Employee
49 081
-
69 001
-
other
48
-
69
-
income
10 251
-
15 848
-
pensions
2 307
-
3 244
-
unemployment
760
-
1 070
-
total
13 366
-
20 231
-
Employer
49 081
-
69 001
-
accident
972
-
1 365
-
other
393
-
553
-
unemployment
2 700
-
3 795
-
pensions
11 583
-
16 285
-
total
15 648
-
21 998
-
Corporate
26 271
91 000
-
-
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.

3 940
13 650
-
-
total
3 940
13 650
-
-
Dividends
22 331
77 350
-
-
withholding
4 459
16 013
-
-
total
4 459
16 013
-
-
Income
91 000
91 000
91 000
91 000
Total tax
37 413
29 663
42 229
42 873
After tax
53 587
61 337
48 771
48 127
Living cost
35 716
35 716
35 716
35 716
Free-cash
17 871
25 621
13 055
12 411

Estimated living cost  is ₽35716 per week

₽25650
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2777
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.
₽6787
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
₽60326
₽54134
₽50394
₽53015
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
-
-
-
91 000
income
-
-
-
13 650
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
-
-
-
23 127
Employee
23 145
-
84 037
-
health
1 065
-
1 633
-
accident

We are using the highest rate at 1.1%.

254
-
390
-
income
2 315
-
8 404
-
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
-
13 543
-
Employer
23 145
-
84 037
-
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
63 314
91 000
-
-
income
6 331
9 100
-
-
total
6 331
9 100
-
-
Dividends
56 982
81 900
-
-
withholding
2 849
4 095
-
-
total
2 849
4 095
-
-
Income
91 000
91 000
91 000
91 000
Total tax
19 387
13 195
20 506
23 127
After tax
71 613
77 805
70 494
67 873
Living cost
17 479
17 479
17 479
17 479
Free-cash
54 134
60 326
53 015
50 394

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
₽7745
₽21036
₽20455
₽26732
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.

-
-
-
91 000
trade
-
-
-
6 277
income

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

-
-
-
17 147
health

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

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

-
-
-
6 943
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.

-
-
-
943
total
-
-
-
31 310
Employee

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

50 565
-
91 000
-
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.

6 943
-
6 943
-
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
-
943
-
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.

4 158
-
17 147
-
total
11 330
-
25 033
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
40 435
91 000
-
-
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.

334
750
-
-
income
6 065
13 650
-
-
trade
5 803
13 058
-
-
chamber of commerce
214
287
-
-
total
12 416
27 745
-
-
Dividends
28 019
63 254
-
-
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.

364
849
-
-
withholding
6 619
15 426
-
-
total
6 983
16 275
-
-
Income
91 000
91 000
91 000
91 000
Total tax
30 729
44 020
25 033
31 310
After tax
60 271
46 980
65 967
59 690
Living cost
39 235
39 235
39 235
39 235
Free-cash
21 036
7 745
26 732
20 455

Estimated living cost  is ₽39235 per week

₽27065
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4222
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.
₽7379
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
₽5808
₽8053
₽5639
₽5639
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
-
-
-
91 000
income
-
-
-
19 602
social contributions
-
-
-
7 868
total
-
-
-
27 470
Employee
79 494
-
91 000
-
income
15 000
-
19 602
-
social contributions
6 604
-
7 868
-
total
21 604
-
27 470
-
Employer
79 494
-
91 000
-
total
-
-
-
-
Corporate
11 506
91 000
-
-
income
1 439
11 375
-
-
total
1 439
11 375
-
-
Dividends
10 067
79 625
-
-
withholding
2 013
15 926
-
-
total
2 013
15 926
-
-
Income
91 000
91 000
91 000
91 000
Total tax
25 056
27 301
27 470
27 470
After tax
65 944
63 699
63 530
63 530
Living cost
57 891
57 891
57 891
57 891
Free-cash
8 053
5 808
5 639
5 639

Estimated living cost  is ₽57891 per week

₽44042
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4717
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.
₽8578
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
₽16891
₽21939
₽18370
₽29777
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.

-
-
-
91 000
income
-
-
-
28 928
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
-
-
-
35 740
Employee
46 620
-
86 325
-
income
5 059
-
14 983
-
social contributions
4 671
-
4 675
-
total
9 730
-
19 658
-
Employer
46 620
-
86 325
-
social contributions
4 671
-
4 675
-
total
4 671
-
4 675
-
Corporate
39 709
91 000
-
-
income
13 899
31 850
-
-
total
13 899
31 850
-
-
Dividends
25 810
59 150
-
-
social contributions
3 871
5 369
-
-
total
3 871
5 369
-
-
Income
91 000
91 000
91 000
91 000
Total tax
32 171
37 219
24 333
35 740
After tax
58 829
53 781
66 667
55 260
Living cost
36 890
36 890
36 890
36 890
Free-cash
21 939
16 891
29 777
18 370

Estimated living cost  is ₽36890 per week

₽24300
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.
₽9116
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
₽30189
₽24416
₽29612
₽19366
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
-
-
-
91 000
income
-
-
-
16 913
pensions
-
-
-
6 481
total
-
-
-
23 394
Employee
52 152
-
80 320
-
health
680
-
1 257
-
income
9 497
-
14 341
-
pensions
3 980
-
7 362
-
total
14 157
-
22 960
-
Employer
52 152
-
80 320
-
pensions
5 269
-
9 155
-
health
991
-
1 525
-
total
6 260
-
10 680
-
Corporate
32 588
91 000
-
-
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.

6 193
17 289
-
-
total
6 193
17 289
-
-
Dividends
26 395
73 711
-
-
withholding
1 980
5 528
-
-
total
1 980
5 528
-
-
Income
91 000
91 000
91 000
91 000
Total tax
28 590
22 817
33 640
23 394
After tax
62 410
68 183
57 360
67 606
Living cost
37 994
37 994
37 994
37 994
Free-cash
24 416
30 189
19 366
29 612

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
-₽16662
₽3685
₽38487
₽22350
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
-
-
-
91 000
accident
-
-
-
255
income
-
-
-
21 453
pensions
-
-
-
4 198
other
-
-
-
374
health
-
-
-
2 200
total
-
-
-
28 480
Employee
37 806
-
76 724
-
health
4 329
-
8 785
-
income
5 187
-
13 859
-
pensions
4 257
-
7 697
-
total
13 773
-
30 341
-
Employer
37 806
-
76 724
-
accident
631
-
1 281
-
unemployment
926
-
1 880
-
pensions
6 147
-
11 115
-
total
7 704
-
14 276
-
Corporate
45 490
91 000
-
-
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.

40 941
81 900
-
-
total
40 941
81 900
-
-
Dividends
4 549
9 100
-
-
withholding
864
1 729
-
-
total
864
1 729
-
-
Income
91 000
91 000
91 000
91 000
Total tax
63 282
83 629
44 617
28 480
After tax
27 718
7 371
46 383
62 520
Living cost
24 033
24 033
24 033
24 033
Free-cash
3 685
-16 662
22 350
38 487

Estimated living cost  is ₽24033 per week

₽17638
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.
₽4511
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
₽63655
₽58725
₽38601
₽41332
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.

-
-
-
91 000
work injury
-
-
-
455
health insurance
-
-
-
6 734
income
-
-
-
13 679
pensions
-
-
-
16 744
unemployment
-
-
-
1 092
total
-
-
-
38 704
Employee

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

21 911
-
91 000
-
work injury
110
-
405
-
income
2 191
-
13 679
-
pensions
4 032
-
14 917
-
health insurance
1 621
-
5 999
-
unemployment
263
-
973
-
total
8 217
-
35 973
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
69 089
91 000
-
-
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
69 089
91 000
-
-
withholding
10 363
13 650
-
-
total
10 363
13 650
-
-
Income
91 000
91 000
91 000
91 000
Total tax
18 580
13 650
35 973
38 704
After tax
72 420
77 350
55 027
52 296
Living cost
13 695
13 695
13 695
13 695
Free-cash
58 725
63 655
41 332
38 601

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
₽7446
₽2826
₽6195
₽2032
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
-
-
-
91 000
municipal
-
-
-
607
regional
-
-
-
1 719
national
-
-
-
18 589
social contributions
-
-
-
23 405
total
-
-
-
44 320
Employee
85 636
-
91 000
-
social contributions
28 876
-
30 685
-
regional
1 293
-
1 434
-
municipal
511
-
542
-
national
14 472
-
15 822
-
total
45 152
-
48 483
-
Employer
85 636
-
91 000
-
total
-
-
-
-
Corporate
5 364
91 000
-
-
nationa
1 286
21 841
-
-
municipal
258
4 386
-
-
total
1 544
26 227
-
-
Dividends
3 819
64 774
-
-
withholding
993
16 842
-
-
total
993
16 842
-
-
Income
91 000
91 000
91 000
91 000
Total tax
47 689
43 069
48 483
44 320
After tax
43 311
47 931
42 517
46 680
Living cost
40 485
40 485
40 485
40 485
Free-cash
2 826
7 446
2 032
6 195

Estimated living cost  is ₽40485 per week

₽28438
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2785
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.
₽8650
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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