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

Valencia , Spain
₽35316
₽25369
₽28096
₽39436
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
unemployment
-
-
-
515
income
-
-
-
19 041
other
-
-
-
74
accident
-
-
-
662
pensions
-
-
-
20 803
total
-
-
-
41 095
Employee
29 325
-
69 001
-
unemployment
455
-
1 070
-
pensions
1 379
-
3 243
-
income
5 654
-
17 440
-
other
29
-
69
-
total
7 517
-
21 822
-
Employer
29 325
-
69 001
-
pensions
6 920
-
16 285
-
accident
581
-
1 367
-
unemployment
1 613
-
3 796
-
other
235
-
552
-
total
9 349
-
22 000
-
Corporate
52 325
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.

7 849
13 649
-
-
total
7 849
13 649
-
-
Dividends
44 476
77 351
-
-
withholding
9 160
16 106
-
-
total
9 160
16 106
-
-
Income
91 000
91 000
91 000
91 000
Total tax
33 875
29 755
43 822
41 095
After tax
57 125
61 245
47 178
49 905
Living cost
21 809
21 809
21 809
21 809
Free-cash
35 316
39 436
25 369
28 096

Estimated living cost  is ₽21809 per week

₽14721
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2097
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽382
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.
₽4610
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Bratislava , Slovakia
₽40370
₽31612
₽27849
₽45724
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
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.

-
-
-
21 840
income
-
-
-
11 852
other
-
-
-
4 323
health
-
-
-
4 003
total
-
-
-
42 018
Employee
28 796
-
72 684
-
health
403
-
1 017
-
unemployment
287
-
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.

2 015
-
5 089
-
income
4 958
-
13 106
-
total
7 663
-
19 939
-
Employer
28 796
-
72 684
-
health
403
-
1 017
-
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.

4 896
-
12 356
-
accident
230
-
581
-
unemployment
287
-
727
-
other
1 440
-
3 635
-
total
7 256
-
18 316
-
Corporate
54 946
91 000
-
-
income
11 539
19 110
-
-
total
11 539
19 110
-
-
Dividends
43 407
71 890
-
-
withholding
3 039
5 033
-
-
total
3 039
5 033
-
-
Income
91 000
91 000
91 000
91 000
Total tax
29 497
24 143
38 255
42 018
After tax
61 503
66 857
52 745
48 982
Living cost
21 133
21 133
21 133
21 133
Free-cash
40 370
45 724
31 612
27 849

Estimated living cost  is ₽21133 per week

₽14932
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1427
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽340
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.
₽4434
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Varna , Bulgaria
₽63739
₽62618
₽59572
₽67417
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
pensions

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

-
-
-
4 096
unemployment
-
-
-
111
income
-
-
-
13 650
health
-
-
-
3 183
total
-
-
-
21 040
Employee
13 756
-
85 570
-
health
633
-
1 273
-
accident

We are using the highest rate at 1.1%.

151
-
304
-
pensions

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

1 208
-
2 430
-
income
1 375
-
8 557
-
total
3 367
-
12 564
-
Employer
13 756
-
85 570
-
health
949
-
1 910
-
pensions

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

1 516
-
3 050
-
accident

We are using the highest rate at 1.1%.

151
-
304
-
unemployment
82
-
166
-
total
2 698
-
5 430
-
Corporate
74 545
91 000
-
-
income
7 454
9 100
-
-
total
7 454
9 100
-
-
Dividends
67 091
81 900
-
-
withholding
3 354
4 095
-
-
total
3 354
4 095
-
-
Income
91 000
91 000
91 000
91 000
Total tax
16 873
13 195
17 994
21 040
After tax
74 127
77 805
73 006
69 960
Living cost
10 388
10 388
10 388
10 388
Free-cash
63 739
67 417
62 618
59 572

Estimated living cost  is ₽10388 per week

₽6065
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽742
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽275
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.
₽3307
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Nice , France
₽23414
₽28268
₽24937
₽18730
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
-
-
-
10 320
other
-
-
-
2 820
health
-
-
-
2 328
social contributions
-
-
-
2 593
pensions
-
-
-
20 868
surtax
-
-
-
-
total
-
-
-
38 929
Employee
33 943
-
73 112
-
pensions
3 838
-
3 916
-
income
2 003
-
11 712
-
social contributions
968
-
2 083
-
surtax
-
-
-
-
total
6 809
-
17 711
-
Employer
33 943
-
73 112
-
health
2 376
-
5 383
-
social contributions
102
-
220
-
pensions
5 576
-
6 802
-
unemployment
1 374
-
2 960
-
other
1 171
-
2 522
-
total
10 599
-
17 887
-
Corporate
46 457
91 000
-
-
income
13 008
25 480
-
-
surtax
-
-
-
-
total
13 008
25 480
-
-
Dividends
33 449
65 520
-
-
social contributions
5 754
11 270
-
-
surtax
-
-
-
-
withholding
4 282
8 386
-
-
total
10 036
19 656
-
-
Income
91 000
91 000
91 000
91 000
Total tax
40 452
45 136
35 598
38 929
After tax
50 548
45 864
55 402
52 071
Living cost
27 134
27 134
27 134
27 134
Free-cash
23 414
18 730
28 268
24 937

Estimated living cost  is ₽27134 per week

₽17109
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2206
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽462
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7358
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Rotterdam , Netherlands
₽6245
₽14443
₽18752
₽11103
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
pensions
-
-
-
9 292
income
-
-
-
19 952
health
-
-
-
9 780
total
-
-
-
39 024
Employee
67 727
67 727
77 441
-
health
10 395
8 842
9 396
-
pensions
12 191
9 292
9 292
-
income

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

11 086
11 086
11 086
-
total
33 672
29 220
29 774
-
Employer
67 727
67 727
77 441
-
health
4 708
4 708
5 382
-
pensions
4 714
4 714
5 390
-
unemployment
2 438
2 438
2 787
-
total
11 860
11 860
13 559
-
Corporate
12 244
11 413
-
-
income
2 449
2 283
-
-
total
2 449
2 283
-
-
Dividends
9 795
9 130
-
-
income
2 081
1 940
-
-
withholding
1 469
1 370
-
-
total
3 550
3 310
-
-
Income
91 000
91 000
91 000
91 000
Total tax
51 531
46 673
43 333
39 024
After tax
39 469
44 327
47 667
51 976
Living cost
33 224
33 224
33 224
33 224
Free-cash
6 245
11 103
14 443
18 752

Estimated living cost  is ₽33224 per week

₽23545
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2995
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.
₽6156
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Dresden , Germany
₽30726
₽37580
₽29055
₽21955
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
-
-
-
8 525
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.

-
-
-
22 729
health

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

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

-
-
-
5 418
surtax

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

-
-
-
1 251
total
-
-
-
37 923
Employee

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

30 334
-
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.

5 418
-
5 418
-
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.

847
-
22 729
-
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.

47
-
1 251
-
total
6 312
-
29 398
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
60 666
91 000
-
-
income
9 100
13 649
-
-
trade
9 556
14 333
-
-
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.

501
751
-
-
chamber of commerce
208
251
-
-
total
19 365
28 984
-
-
Dividends
41 302
62 016
-
-
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.

551
837
-
-
withholding
10 024
15 202
-
-
total
10 575
16 039
-
-
Income
91 000
91 000
91 000
91 000
Total tax
36 252
45 023
29 398
37 923
After tax
54 748
45 977
61 602
53 077
Living cost
24 022
24 022
24 022
24 022
Free-cash
30 726
21 955
37 580
29 055

Estimated living cost  is ₽24022 per week

₽15111
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2801
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽449
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5662
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

Nationals of Europe, Australia, Canada, Israel, Japan, the Republic of Korea, New Zealand and the USA do not require an entry type D visa (not to confuse with a Schengen visa or a visa-free entry). For other nationals, waiting time is around 6-9 months which includes document preparation and processing.

Larnaca , Cyprus
₽43866
₽44548
₽45551
₽48183
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
-
-
-
11 934
health
-
-
-
2 321
social contributions
-
-
-
12 832
total
-
-
-
27 087
Employee
60 985
60 985
82 644
-
health
473
1 037
1 404
-
income
6 640
5 645
11 503
-
social contributions
2 306
5 061
6 827
-
total
9 419
11 743
19 734
-
Employer
60 985
60 985
82 644
-
health
513
1 129
1 529
-
social contributions
2 306
5 061
6 827
-
total
2 819
6 190
8 356
-
Corporate
60 400
23 824
-
-
income
7 549
2 978
-
-
total
7 549
2 978
-
-
Dividends
52 851
20 846
-
-
withholding
8 985
3 544
-
-
total
8 985
3 544
-
-
Income
91 000
91 000
91 000
91 000
Total tax
28 772
24 455
28 090
27 087
After tax
62 228
66 545
62 910
63 913
Living cost
18 362
18 362
18 362
18 362
Free-cash
43 866
48 183
44 548
45 551

Estimated living cost  is ₽18362 per week

₽11005
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1802
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽406
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.
₽5150
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Lisbon , Portugal
₽26086
₽20082
₽25456
₽26883
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
-
-
-
9 044
social contributions

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

-
-
-
31 623
surtax
-
-
-
-
total
-
-
-
40 667
Employee
36 476
-
73 535
-
income
7 587
-
20 486
-
social contributions
4 012
-
8 090
-
surtax
-
-
-
-
total
11 599
-
28 576
-
Employer
36 476
-
73 535
-
social contributions
8 663
-
17 465
-
total
8 663
-
17 465
-
Corporate
45 861
91 000
-
-
income
9 631
19 110
-
-
surtax
-
-
-
-
total
9 631
19 110
-
-
Dividends
36 230
71 890
-
-
withholding
10 144
20 130
-
-
total
10 144
20 130
-
-
Income
91 000
91 000
91 000
91 000
Total tax
40 037
39 240
46 041
40 667
After tax
50 963
51 760
44 959
50 333
Living cost
24 877
24 877
24 877
24 877
Free-cash
26 086
26 883
20 082
25 456

Estimated living cost  is ₽24877 per week

₽18613
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1467
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽415
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4381
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Batumi , Georgia
₽79320
₽66796
₽84086
₽80446
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
7 505
-
91 000
-
income
1 501
-
18 200
-
total
1 501
-
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%.

83 495
91 000
-
-
total
-
-
-
-
Dividends
83 495
91 000
-
-
withholding
4 175
4 550
-
-
total
4 175
4 550
-
-
Income
91 000
91 000
91 000
91 000
Total tax
5 676
4 550
18 200
910
After tax
85 324
86 450
72 800
90 090
Living cost
6 004
6 004
6 004
6 004
Free-cash
79 320
80 446
66 796
84 086

Estimated living cost  is ₽6004 per week

₽3721
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽499
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽165
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.
₽1619
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

Social security system in Georgia is financed from the government taxes which are part of our internal model. Separate pension and medical insurance contributions are not compulsory. It is advisable to purchase health insurance privately as in an event of medical emergency the treatment is likely to get costly.

Ljubljana , Slovenia
₽34747
₽22690
₽25295
₽41381
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
pensions
-
-
-
16 619
unemployment
-
-
-
137
income
-
-
-
18 721
health
-
-
-
8 955
total
-
-
-
44 432
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.

35 071
-
78 741
-
health
2 265
-
5 086
-
unemployment
50
-
110
-
pensions
5 436
-
12 204
-
income
6 048
-
17 378
-
total
13 799
-
34 778
-
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.

35 071
-
78 741
-
health
2 336
-
5 244
-
pensions
3 103
-
6 968
-
unemployment
21
-
47
-
total
5 460
-
12 259
-
Corporate
50 469
91 000
-
-
income
9 589
17 290
-
-
total
9 589
17 290
-
-
Dividends
40 880
73 710
-
-
withholding
6 132
11 056
-
-
total
6 132
11 056
-
-
Income
91 000
91 000
91 000
91 000
Total tax
34 980
28 346
47 037
44 432
After tax
56 020
62 654
43 963
46 568
Living cost
21 273
21 273
21 273
21 273
Free-cash
34 747
41 381
22 690
25 295

Estimated living cost  is ₽21273 per week

₽14599
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1364
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽412
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.
₽4899
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Sliema , Malta
₽28941
₽38225
₽34654
₽26170
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
-
-
-
22 576
health

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

-
-
-
4 980
total
-
-
-
27 556
Employee
36 383
-
87 352
-
social contributions
3 645
-
3 648
-
income
3 948
-
16 689
-
total
7 593
-
20 337
-
Employer
36 383
-
87 352
-
social contributions
3 645
-
3 648
-
total
3 645
-
3 648
-
Corporate
50 972
91 000
-
-
income
17 841
31 850
-
-
total
17 841
31 850
-
-
Dividends
33 131
59 150
-
-
social contributions
4 190
4 190
-
-
total
4 190
4 190
-
-
Income
91 000
91 000
91 000
91 000
Total tax
33 269
36 040
23 985
27 556
After tax
57 731
54 960
67 015
63 444
Living cost
28 790
28 790
28 790
28 790
Free-cash
28 941
26 170
38 225
34 654

Estimated living cost  is ₽28790 per week

₽18964
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2270
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽441
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7114
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Vilnius , Lithuania
₽39112
₽41178
₽41625
₽38700
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
-
-
-
13 649
health
-
-
-
6 351
social contributions
-
-
-
12 558
total
-
-
-
32 558
Employee
26 891
-
91 000
-
health
1 877
-
6 351
-
income
4 485
-
14 096
-
social contributions
3 711
-
12 558
-
total
10 073
-
33 005
-
Employer
26 891
-
91 000
-
total
-
-
-
-
Corporate
64 109
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%.

3 206
4 550
-
-
total
3 206
4 550
-
-
Dividends
60 904
86 450
-
-
social contributions
8 404
11 931
-
-
withholding
9 136
12 968
-
-
health
4 252
6 034
-
-
total
21 792
30 933
-
-
Income
91 000
91 000
91 000
91 000
Total tax
35 071
35 483
33 005
32 558
After tax
55 929
55 517
57 995
58 442
Living cost
16 817
16 817
16 817
16 817
Free-cash
39 112
38 700
41 178
41 625

Estimated living cost  is ₽16817 per week

₽11255
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1037
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽387
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4137
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Prague , Czech Republic
₽32517
₽23967
₽22648
₽40442
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
-
-
-
7 917
health
-
-
-
12 285
social contributions
-
-
-
25 938
solidarity contribution
-
-
-
-
total
-
-
-
46 140
Employee
32 665
-
67 910
-
health
4 410
-
9 168
-
solidarity contribution
-
-
-
-
income
3 920
-
8 149
-
social contributions
2 123
-
4 414
-
total
10 453
-
21 731
-
Employer
32 665
-
67 910
-
health
2 940
-
6 112
-
social contributions
8 166
-
16 978
-
total
11 106
-
23 090
-
Corporate
47 230
91 000
-
-
income
8 974
17 290
-
-
total
8 974
17 290
-
-
Dividends
38 256
73 710
-
-
withholding
5 738
11 056
-
-
total
5 738
11 056
-
-
Income
91 000
91 000
91 000
91 000
Total tax
36 271
28 346
44 821
46 140
After tax
54 729
62 654
46 179
44 860
Living cost
22 212
22 212
22 212
22 212
Free-cash
32 517
40 442
23 967
22 648

Estimated living cost  is ₽22212 per week

₽16518
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.
₽384
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.
₽4079
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Tbilisi , Georgia
₽75339
₽63443
₽80733
₽77093
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
11 696
-
91 000
-
income
2 339
-
18 200
-
total
2 339
-
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%.

79 304
91 000
-
-
total
-
-
-
-
Dividends
79 304
91 000
-
-
withholding
3 965
4 550
-
-
total
3 965
4 550
-
-
Income
91 000
91 000
91 000
91 000
Total tax
6 304
4 550
18 200
910
After tax
84 696
86 450
72 800
90 090
Living cost
9 357
9 357
9 357
9 357
Free-cash
75 339
77 093
63 443
80 733

Estimated living cost  is ₽9357 per week

₽6332
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽393
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽314
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.
₽2318
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

Social security system in Georgia is financed from the government taxes which are part of our internal model. Separate pension and medical insurance contributions are not compulsory. It is advisable to purchase health insurance privately as in an event of medical emergency the treatment is likely to get costly.

Paris , France
₽13011
₽17097
₽13766
₽7559
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
-
-
-
10 320
other
-
-
-
2 820
health
-
-
-
2 328
social contributions
-
-
-
2 593
pensions
-
-
-
20 868
surtax
-
-
-
-
total
-
-
-
38 929
Employee
49 673
-
73 112
-
pensions
5 618
-
3 916
-
income
4 334
-
11 712
-
social contributions
1 415
-
2 083
-
surtax
-
-
-
-
total
11 367
-
17 711
-
Employer
49 673
-
73 112
-
health
3 477
-
5 383
-
social contributions
149
-
220
-
pensions
8 162
-
6 802
-
unemployment
2 012
-
2 960
-
other
1 714
-
2 522
-
total
15 514
-
17 887
-
Corporate
25 813
91 000
-
-
income
7 227
25 480
-
-
surtax
-
-
-
-
total
7 227
25 480
-
-
Dividends
18 586
65 520
-
-
social contributions
3 197
11 270
-
-
surtax
-
-
-
-
withholding
2 379
8 386
-
-
total
5 576
19 656
-
-
Income
91 000
91 000
91 000
91 000
Total tax
39 684
45 136
35 598
38 929
After tax
51 316
45 864
55 402
52 071
Living cost
38 305
38 305
38 305
38 305
Free-cash
13 011
7 559
17 097
13 766

Estimated living cost  is ₽38305 per week

₽25924
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3134
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽525
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8722
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Belgrade , Serbia
₽48193
₽35926
₽35926
₽52082
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
pensions
-
-
-
15 183
unemployment
-
-
-
876
income
-
-
-
19 334
health
-
-
-
6 015
total
-
-
-
41 408
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.

20 607
-
80 547
-
health
1 061
-
3 007
-
unemployment
155
-
438
-
pensions
2 885
-
8 176
-
income
2 840
-
19 334
-
total
6 941
-
30 955
-
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.

20 607
-
80 547
-
health
1 061
-
3 007
-
pensions
2 473
-
7 008
-
unemployment
155
-
438
-
total
3 689
-
10 453
-
Corporate
66 705
91 000
-
-
income
10 006
13 650
-
-
total
10 006
13 650
-
-
Dividends
56 699
77 350
-
-
withholding
8 505
11 602
-
-
total
8 505
11 602
-
-
Income
91 000
91 000
91 000
91 000
Total tax
29 141
25 252
41 408
41 408
After tax
61 859
65 748
49 592
49 592
Living cost
13 666
13 666
13 666
13 666
Free-cash
48 193
52 082
35 926
35 926

Estimated living cost  is ₽13666 per week

₽9201
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1057
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽395
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3012
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Zurich , Switzerland
₽10718
₽16530
₽21004
-₽12388
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
pensions
-
-
-
8 373
city
-
-
-
960
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
health
-
-
-
205
regional
-
-
-
3 710
national
-
-
-
928
total
-
-
-
15 996
Employee
63 194
-
81 450
-
health
143
-
183
-
unemployment
-
-
-
-
city
678
-
875
-
pensions
5 309
-
6 842
-
regional
2 069
-
3 187
-
national
299
-
728
-
total
8 498
-
11 815
-
Employer
63 194
-
81 450
-
health
143
-
183
-
pensions
5 309
-
6 842
-
unemployment
-
-
-
-
other

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

1 263
-
1 630
-
total
6 715
-
8 655
-
Corporate
20 396
91 000
-
-
regional
4 313
19 246
-
-
national
1 734
7 735
-
-
total
6 047
26 981
-
-
Dividends
14 349
64 019
-
-
withholding
5 022
22 407
-
-
total
5 022
22 407
-
-
Income
91 000
91 000
91 000
91 000
Total tax
26 282
49 388
20 470
15 996
After tax
64 718
41 612
70 530
75 004
Living cost
54 000
54 000
54 000
54 000
Free-cash
10 718
-12 388
16 530
21 004

Estimated living cost  is ₽54000 per week

₽35115
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4846
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽663
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.
₽13375
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details

Additional information

It is extremely rare that a Third Country National (non-EU/EFTA/Swiss and without a long-term EU resident permit) is given a residence permit based on self-employment.

Helsinki , Finland
₽28649
₽20384
₽32861
₽29163
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
-
-
-
16 187
health
-
-
-
1 070
national
-
-
-
10 433
total
-
-
-
27 690
Employee
41 726
-
76 553
-
health
312
-
847
-
unemployment
626
-
1 148
-
pensions
2 816
-
5 167
-
national
689
-
6 068
-
municipal
6 834
-
12 490
-
total
11 277
-
25 720
-
Employer
41 726
-
76 553
-
health
321
-
590
-
pensions
7 239
-
13 282
-
accident
42
-
77
-
unemployment
271
-
498
-
total
7 873
-
14 447
-
Corporate
41 401
91 000
-
-
income
8 281
18 201
-
-
total
8 281
18 201
-
-
Dividends

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

24 840
54 600
-
-
municipal
4 471
9 828
-
-
national
-
3 359
-
-
total
4 471
13 187
-
-
Income
91 000
91 000
91 000
91 000
Total tax
31 902
31 388
40 167
27 690
After tax
59 098
59 612
50 833
63 310
Living cost
30 449
30 449
30 449
30 449
Free-cash
28 649
29 163
20 384
32 861

Estimated living cost  is ₽30449 per week

₽19889
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2929
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽485
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7147
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

Finland permits registration as a sole-trader only for EU nationals or long-term EU resident permit holders. Other nationals should set up a company and hire themselves as an employee.

Brussels , Belgium
₽10181
₽5839
₽12486
₽22077
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
communal

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

-
-
-
4 583
social contributions
-
-
-
14 626
national
-
-
-
30 388
total
-
-
-
49 597
Employee

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

56 731
-
70 483
-
health

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

2 665
-
3 314
-
communal

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

2 959
-
3 677
-
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.

494
-
613
-
pensions

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

4 255
-
5 286
-
national
17 441
-
22 838
-
total
27 814
-
35 728
-
Employer

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

56 731
-
70 483
-
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.

3 489
-
4 336
-
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.

5 027
-
6 244
-
surtax
6 433
-
7 992
-
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.

737
-
915
-
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.

828
-
1 029
-
total
16 514
-
20 516
-
Corporate
17 756
91 000
-
-
income
3 552
18 201
-
-
surtax
71
364
-
-
total
3 623
18 565
-
-
Dividends
14 133
72 435
-
-
withholding

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

3 951
21 441
-
-
total
3 951
21 441
-
-
Income
91 000
91 000
91 000
91 000
Total tax
51 902
40 006
56 244
49 597
After tax
39 098
50 994
34 756
41 403
Living cost
28 917
28 917
28 917
28 917
Free-cash
10 181
22 077
5 839
12 486

Estimated living cost  is ₽28917 per week

₽18626
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2528
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽453
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.
₽7310
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Stockholm , Sweden
₽14617
₽14299
₽14283
₽15388
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
unemployment
-
-
-
75
municipal
-
-
-
20 642
other
-
-
-
8 735
health
-
-
-
4 691
national
-
-
-
-
accident
-
-
-
150
pensions
-
-
-
8 126
total
-
-
-
42 419
Employee
48 872
-
69 244
-
national
-
-
-
-
municipal
14 574
-
20 648
-
total
14 574
-
20 648
-
Employer
48 872
-
69 244
-
health
3 006
-
4 258
-
pensions
5 283
-
7 485
-
accident
98
-
138
-
unemployment
1 290
-
1 828
-
other
5 679
-
8 046
-
total
15 356
-
21 755
-
Corporate
26 772
91 000
-
-
income
5 890
20 020
-
-
total
5 890
20 020
-
-
Dividends
20 882
70 980
-
-
withholding
6 265
21 294
-
-
total
6 265
21 294
-
-
Income
91 000
91 000
91 000
91 000
Total tax
42 085
41 314
42 403
42 419
After tax
48 915
49 686
48 597
48 581
Living cost
34 298
34 298
34 298
34 298
Free-cash
14 617
15 388
14 299
14 283

Estimated living cost  is ₽34298 per week

₽22732
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3366
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.
₽7680
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Oslo , Norway
-₽40738
₽41254
₽24765
₽17241
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
54 663
-
-
-
income
12 058
-
-
-
social contributions
4 482
-
639
-
total
16 540
-
639
-
Employer
54 663
-
-
-
social contributions
77 075
-
10 984
-
total
77 075
-
10 984
-
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
93 615
35 636
11 623
28 112
After tax
-2 615
55 364
79 377
62 888
Living cost
38 123
38 123
38 123
38 123
Free-cash
-40 738
17 241
41 254
24 765

Estimated living cost  is ₽38123 per week

₽24736
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3585
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.
₽9316
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Limassol , Cyprus
₽37530
₽37186
₽38189
₽40821
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
-
-
-
11 934
health
-
-
-
2 321
social contributions
-
-
-
12 832
total
-
-
-
27 087
Employee
60 985
60 985
82 644
-
health
607
1 037
1 404
-
income
6 404
5 645
11 503
-
social contributions
2 963
5 061
6 827
-
total
9 974
11 743
19 734
-
Employer
60 985
60 985
82 644
-
health
661
1 129
1 529
-
social contributions
2 963
5 061
6 827
-
total
3 624
6 190
8 356
-
Corporate
51 678
23 824
-
-
income
6 460
2 978
-
-
total
6 460
2 978
-
-
Dividends
45 218
20 846
-
-
withholding
7 688
3 544
-
-
total
7 688
3 544
-
-
Income
91 000
91 000
91 000
91 000
Total tax
27 746
24 455
28 090
27 087
After tax
63 254
66 545
62 910
63 913
Living cost
25 724
25 724
25 724
25 724
Free-cash
37 530
40 821
37 186
38 189

Estimated living cost  is ₽25724 per week

₽17585
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2009
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽432
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.
₽5698
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Edinburgh , United Kingdom
₽35642
₽26849
₽35324
₽35952
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
-
-
-
21 444
pensions
-
-
-
5 983
total
-
-
-
27 427
Employee
38 776
-
79 892
-
health
506
-
1 325
-
pensions
2 960
-
7 673
-
income
7 061
-
15 796
-
total
10 527
-
24 794
-
Employer
38 776
-
79 892
-
health
737
-
1 517
-
pensions
3 918
-
9 591
-
total
4 655
-
11 108
-
Corporate
47 569
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.

9 038
17 290
-
-
total
9 038
17 290
-
-
Dividends
38 531
73 710
-
-
withholding
2 889
9 509
-
-
total
2 889
9 509
-
-
Income
91 000
91 000
91 000
91 000
Total tax
27 109
26 799
35 902
27 427
After tax
63 891
64 201
55 098
63 573
Living cost
28 249
28 249
28 249
28 249
Free-cash
35 642
35 952
26 849
35 324

Estimated living cost  is ₽28249 per week

₽19379
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2598
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.
₽5917
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details

Additional information

The only visa which will gain you entry to the UK as a freelancer is Tier 1 (with an exception of EU nationals or long-term UK residence permit holders, up until Brexit). There are two Tier 1 visa pathways.

You can either apply for an Entrepreneur visa which requires an investment of at least £200000 and creating two full time jobs, or choose an Exceptional Talent visa, which has no financial requirements but is more difficult to obtain.

Rome , Italy
₽12730
₽9155
₽13318
₽16338
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
-
-
-
608
regional
-
-
-
1 926
social contributions
-
-
-
23 405
national
-
-
-
20 148
total
-
-
-
46 087
Employee
66 831
-
91 000
-
social contributions
22 535
-
30 685
-
regional
1 009
-
1 640
-
national
11 294
-
17 382
-
municipal
399
-
543
-
total
35 237
-
50 250
-
Employer
66 831
-
91 000
-
total
-
-
-
-
Corporate
24 169
91 000
-
-
nationa
5 800
21 840
-
-
municipal
1 165
4 386
-
-
total
6 965
26 226
-
-
Dividends
17 203
64 775
-
-
withholding
4 473
16 841
-
-
total
4 473
16 841
-
-
Income
91 000
91 000
91 000
91 000
Total tax
46 675
43 067
50 250
46 087
After tax
44 325
47 933
40 750
44 913
Living cost
31 595
31 595
31 595
31 595
Free-cash
12 730
16 338
9 155
13 318

Estimated living cost  is ₽31595 per week

₽22193
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2173
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽477
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6750
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Gdansk , Poland
₽4768
₽30890
₽45403
-₽9594
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
pensions
-
-
-
3 209
income
-
-
-
23 260
other
-
-
-
286
health
-
-
-
1 682
accident
-
-
-
195
total
-
-
-
28 632
Employee
26 687
-
79 239
-
health
3 056
-
9 073
-
pensions
3 005
-
5 883
-
income
3 661
-
16 429
-
total
9 722
-
31 385
-
Employer
26 687
-
79 239
-
pensions
4 340
-
8 496
-
accident
446
-
1 323
-
unemployment
654
-
1 941
-
total
5 440
-
11 760
-
Corporate
58 874
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.

52 986
81 900
-
-
total
52 986
81 900
-
-
Dividends
5 887
9 100
-
-
withholding
1 119
1 729
-
-
total
1 119
1 729
-
-
Income
91 000
91 000
91 000
91 000
Total tax
69 267
83 629
43 145
28 632
After tax
21 733
7 371
47 855
62 368
Living cost
16 965
16 965
16 965
16 965
Free-cash
4 768
-9 594
30 890
45 403

Estimated living cost  is ₽16965 per week

₽12434
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽940
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽354
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.
₽3237
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

Poland permits registration as a sole-trader only for EU nationals or long-term EU resident permit holders. Other nationals should use a business incubator or set up a company and hire themselves as an employee.

Berlin , Germany
₽26667
₽30983
₽23215
₽16296
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
-
-
-
7 768
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.

-
-
-
22 729
health

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

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

-
-
-
5 418
surtax

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

-
-
-
1 251
total
-
-
-
37 166
Employee

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

39 461
-
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.

5 418
-
5 418
-
income

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

3 245
-
22 729
-
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.

179
-
1 251
-
total
8 842
-
29 398
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
51 539
91 000
-
-
income
7 731
13 649
-
-
trade
7 396
13 058
-
-
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.

426
751
-
-
chamber of commerce
196
254
-
-
total
15 749
27 712
-
-
Dividends
35 790
63 288
-
-
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.

476
853
-
-
withholding
8 647
15 520
-
-
total
9 123
16 373
-
-
Income
91 000
91 000
91 000
91 000
Total tax
33 714
44 085
29 398
37 166
After tax
57 286
46 915
61 602
53 834
Living cost
30 619
30 619
30 619
30 619
Free-cash
26 667
16 296
30 983
23 215

Estimated living cost  is ₽30619 per week

₽21122
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3295
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽444
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.
₽5758
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

Nationals of Europe, Australia, Canada, Israel, Japan, the Republic of Korea, New Zealand and the USA do not require an entry type D visa (not to confuse with a Schengen visa or a visa-free entry). For other nationals, waiting time is around 6-9 months which includes document preparation and processing.

Riga , Latvia
₽49795
₽34659
₽31945
₽56299
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
income
-
-
-
13 298
microenterprise
-
-
-
-
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.

-
-
-
29 257
surtax
-
-
-
-
total
-
-
-
42 555
Employee
23 175
-
73 334
-
income
4 125
-
14 108
-
social contributions

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

2 550
-
8 067
-
surtax
-
-
-
-
total
6 675
-
22 175
-
Employer
23 175
-
73 334
-
social contributions

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

5 582
-
17 666
-
surtax
-
-
-
-
total
5 582
-
17 666
-
Corporate
62 243
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%.

12 448
18 201
-
-
total
12 448
18 201
-
-
Dividends

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

49 795
72 799
-
-
total
-
-
-
-
Income
91 000
91 000
91 000
91 000
Total tax
24 705
18 201
39 841
42 555
After tax
66 295
72 799
51 159
48 445
Living cost
16 500
16 500
16 500
16 500
Free-cash
49 795
56 299
34 659
31 945

Estimated living cost  is ₽16500 per week

₽10526
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1571
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽375
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.
₽4028
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Istanbul , Turkey
₽45354
₽42872
₽43570
₽46968
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
-
-
-
25 263
health
-
-
-
5 191
pensions
-
-
-
7 160
total
-
-
-
37 614
Employee
14 951
-
82 945
-
health
748
-
1 790
-
unemployment
150
-
358
-
pensions
1 346
-
3 222
-
income
2 892
-
24 887
-
total
5 136
-
30 257
-
Employer
14 951
-
82 945
-
health
1 420
-
3 401
-
pensions
1 645
-
3 938
-
unemployment
299
-
716
-
total
3 364
-
8 055
-
Corporate
72 685
91 000
-
-
income
15 991
20 020
-
-
total
15 991
20 020
-
-
Dividends
56 694
70 980
-
-
withholding
11 339
14 196
-
-
total
11 339
14 196
-
-
Income
91 000
91 000
91 000
91 000
Total tax
35 830
34 216
38 312
37 614
After tax
55 170
56 784
52 688
53 386
Living cost
9 816
9 816
9 816
9 816
Free-cash
45 354
46 968
42 872
43 570

Estimated living cost  is ₽9816 per week

₽5833
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽796
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽225
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.
₽2962
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Athens , Greece
₽36901
₽25774
₽27266
₽39427
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
pensions
-
-
-
18 201
unemployment
-
-
-
181
income
-
-
-
18 634
other
-
-
-
-
health
-
-
-
6 461
surtax
-
-
-
2 443
total
-
-
-
45 920
Employee
26 709
-
75 176
-
health
682
-
1 917
-
unemployment
1 859
-
5 232
-
pensions
1 782
-
5 015
-
income
4 478
-
17 218
-
other
-
-
-
-
surtax
95
-
2 206
-
total
8 896
-
31 588
-
Employer
26 709
-
75 176
-
health
1 215
-
3 421
-
pensions
3 561
-
10 021
-
unemployment
847
-
2 382
-
other
-
-
-
-
total
5 623
-
15 824
-
Corporate
58 668
91 000
-
-
income
15 254
23 659
-
-
total
15 254
23 659
-
-
Dividends
43 415
67 341
-
-
withholding
6 512
10 100
-
-
total
6 512
10 100
-
-
Income
91 000
91 000
91 000
91 000
Total tax
36 285
33 759
47 412
45 920
After tax
54 715
57 241
43 588
45 080
Living cost
17 814
17 814
17 814
17 814
Free-cash
36 901
39 427
25 774
27 266

Estimated living cost  is ₽17814 per week

₽10755
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1549
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽414
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.
₽5098
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Graz , Austria
₽25206
₽826
₽19973
₽25597
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
pensions
-
-
-
16 835
chamber of commerce
-
-
-
364
unemployment
-