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
₽ 92000
per

Your estimated
City
free-cash

Dresden , Germany
₽15977
₽27137
₽28843
₽35942
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.

-
-
-
92 000
trade
-
-
-
7 099
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.

-
-
-
17 628
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.

-
-
-
6 894
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.

-
-
-
969
total
-
-
-
32 590
Employee

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

38 599
-
92 000
-
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.

6 894
-
6 894
-
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.

59
-
969
-
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.

1 078
-
17 628
-
total
8 031
-
25 491
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
53 401
92 000
-
-
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.

440
758
-
-
income
8 011
13 800
-
-
trade
8 411
14 490
-
-
chamber of commerce
230
285
-
-
total
17 092
29 333
-
-
Dividends
36 309
62 667
-
-
surtax

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

479
841
-
-
withholding
8 694
15 282
-
-
total
9 173
16 123
-
-
Income
92 000
92 000
92 000
92 000
Total tax
34 296
45 456
25 491
32 590
After tax
57 704
46 544
66 509
59 410
Living cost
30 567
30 567
30 567
30 567
Free-cash
27 137
15 977
35 942
28 843

Estimated living cost  is ₽30567 per week

₽19227
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3564
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽571
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7205
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
₽6414
₽5566
₽4819
₽5542
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
-
-
-
92 000
municipal
-
-
-
9 475
pensions
-
-
-
11 040
national
-
-
-
14 683
social contributions
-
-
-
989
total
-
-
-
36 187
Employee
79 050
-
79 533
-
municipal
9 764
-
9 831
-
pensions
3 162
-
3 181
-
national
15 130
-
15 234
-
total
28 056
-
28 246
-
Employer
79 050
-
79 533
-
social contributions
850
-
855
-
pensions
6 324
-
6 363
-
total
7 174
-
7 218
-
Corporate
559
92 000
-
-
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%.

112
18 400
-
-
total
112
18 400
-
-
Dividends
447
73 600
-
-
withholding
98
16 192
-
-
total
98
16 192
-
-
Income
92 000
92 000
92 000
92 000
Total tax
35 440
34 592
35 464
36 187
After tax
56 560
57 408
56 536
55 813
Living cost
50 994
50 994
50 994
50 994
Free-cash
5 566
6 414
5 542
4 819

Estimated living cost  is ₽50994 per week

₽34660
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4740
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽763
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.
₽10830
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
₽52605
₽44326
₽28218
₽30963
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.

-
-
-
92 000
microenterprise
-
-
-
-
income
-
-
-
13 208
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.

-
-
-
29 579
total
-
-
-
42 787
Employee
29 488
-
74 140
-
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.

3 244
-
8 154
-
surtax
-
-
-
-
income
5 249
-
14 028
-
total
8 493
-
22 182
-
Employer
29 488
-
74 140
-
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.

7 103
-
17 860
-
surtax
-
-
-
-
total
7 103
-
17 860
-
Corporate
55 409
92 000
-
-
income

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

11 083
18 400
-
-
total
11 083
18 400
-
-
Dividends

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

44 326
73 600
-
-
total
-
-
-
-
Income
92 000
92 000
92 000
92 000
Total tax
26 679
18 400
40 042
42 787
After tax
65 321
73 600
51 958
49 213
Living cost
20 995
20 995
20 995
20 995
Free-cash
44 326
52 605
30 963
28 218

Estimated living cost  is ₽20995 per week

₽13394
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1999
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.
₽5125
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
-₽2546
-₽8212
₽9995
-₽8212
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
-
-
-
92 000
income
-
-
-
16 324
pensions
-
-
-
11 824
health
-
-
-
11 582
total
-
-
-
39 730
Employee
86 179
86 179
86 179
-
health
13 228
11 251
13 228
-
income

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

14 106
14 106
14 106
-
pensions
15 512
11 824
15 512
-
total
42 846
37 181
42 846
-
Employer
86 179
86 179
86 179
-
unemployment
3 102
3 102
3 102
-
pensions
5 998
5 998
5 998
-
health
5 990
5 990
5 990
-
total
15 090
15 090
15 090
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
income
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
92 000
92 000
92 000
92 000
Total tax
57 936
52 271
57 936
39 730
After tax
34 064
39 729
34 064
52 270
Living cost
42 276
42 276
42 276
42 276
Free-cash
-8 212
-2 546
-8 212
9 995

Estimated living cost  is ₽42276 per week

₽29960
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3811
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽672
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.
₽7833
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
₽11242
₽10366
₽8202
₽10140
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
-
-
-
92 000
municipal
-
-
-
20 052
accident
-
-
-
171
pensions
-
-
-
9 237
other
-
-
-
9 930
unemployment
-
-
-
86
health
-
-
-
5 332
national
-
-
-
-
total
-
-
-
44 808
Employee
55 558
-
70 004
-
municipal
16 567
-
20 875
-
national
-
-
-
-
total
16 567
-
20 875
-
Employer
55 558
-
70 004
-
accident
111
-
140
-
other
6 456
-
8 135
-
unemployment
1 467
-
1 848
-
pensions
6 006
-
7 567
-
health
3 417
-
4 305
-
total
17 457
-
21 995
-
Corporate
18 986
92 000
-
-
income
4 177
20 240
-
-
total
4 177
20 240
-
-
Dividends
14 809
71 760
-
-
withholding
4 443
21 528
-
-
total
4 443
21 528
-
-
Income
92 000
92 000
92 000
92 000
Total tax
42 644
41 768
42 870
44 808
After tax
49 356
50 232
49 130
47 192
Living cost
38 990
38 990
38 990
38 990
Free-cash
10 366
11 242
10 140
8 202

Estimated living cost  is ₽38990 per week

₽25841
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3826
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.
₽8731
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
₽6427
₽20606
₽19450
₽26865
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.

-
-
-
92 000
trade
-
-
-
7 415
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.

-
-
-
17 628
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.

-
-
-
6 894
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.

-
-
-
969
total
-
-
-
32 906
Employee

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

51 177
-
92 000
-
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.

6 894
-
6 894
-
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.

241
-
969
-
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.

4 397
-
17 628
-
total
11 532
-
25 491
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
40 823
92 000
-
-
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.

337
758
-
-
income
6 123
13 800
-
-
trade
6 716
15 135
-
-
chamber of commerce
211
283
-
-
total
13 387
29 976
-
-
Dividends
27 437
62 023
-
-
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.

356
831
-
-
withholding
6 475
15 122
-
-
total
6 831
15 953
-
-
Income
92 000
92 000
92 000
92 000
Total tax
31 750
45 929
25 491
32 906
After tax
60 250
46 071
66 509
59 094
Living cost
39 644
39 644
39 644
39 644
Free-cash
20 606
6 427
26 865
19 450

Estimated living cost  is ₽39644 per week

₽26514
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4181
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.
₽8357
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
₽34663
₽30476
₽33749
₽33657
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
-
-
-
92 000
income
-
-
-
8 821
health
-
-
-
2 346
social contributions
-
-
-
14 352
total
-
-
-
25 519
Employee
77 600
77 600
83 522
-
social contributions
3 771
6 440
6 933
-
health
772
1 319
1 419
-
income
8 149
7 183
8 781
-
total
12 692
14 942
17 133
-
Employer
77 600
77 600
83 522
-
social contributions
3 771
6 440
6 933
-
health
841
1 436
1 545
-
total
4 612
7 876
8 478
-
Corporate
41 965
6 523
-
-
income
5 245
816
-
-
total
5 245
816
-
-
Dividends
36 719
5 707
-
-
withholding
6 243
971
-
-
total
6 243
971
-
-
Income
92 000
92 000
92 000
92 000
Total tax
28 792
24 605
25 611
25 519
After tax
63 208
67 395
66 389
66 481
Living cost
32 732
32 732
32 732
32 732
Free-cash
30 476
34 663
33 657
33 749

Estimated living cost  is ₽32732 per week

₽22376
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2557
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽550
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.
₽7251
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
₽33525
₽33905
₽45396
₽34995
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
-
-
-
92 000
income
-
-
-
11 247
pensions
-
-
-
9 200
unemployment
-
-
-
1 380
health
-
-
-
6 440
total
-
-
-
28 267
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.

26 470
10 535
76 987
-
health
1 853
737
5 389
-
income
3 236
1 288
9 412
-
pensions
2 647
1 053
7 699
-
unemployment
397
158
1 155
-
total
8 133
3 236
23 655
-
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.

26 470
10 535
76 987
-
pensions
5 162
2 054
15 013
-
total
5 162
2 054
15 013
-
Corporate
60 369
79 411
-
-
income
5 433
7 147
-
-
total
5 433
7 147
-
-
Dividends
54 936
72 264
-
-
social contributions
10 592
13 971
-
-
withholding
10 438
13 730
-
-
total
21 030
27 701
-
-
Income
92 000
92 000
92 000
92 000
Total tax
39 758
40 138
38 668
28 267
After tax
52 242
51 862
53 332
63 733
Living cost
18 337
18 337
18 337
18 337
Free-cash
33 905
33 525
34 995
45 396

Estimated living cost  is ₽18337 per week

₽12513
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1500
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽366
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.
₽3957
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
₽49225
₽42954
₽24938
₽28655
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
-
-
-
92 000
income
-
-
-
12 327
pensions
-
-
-
18 400
health
-
-
-
11 960
total
-
-
-
42 687
Employee
28 629
-
68 759
-
income
3 223
-
13 256
-
pensions
573
-
1 375
-
unemployment
458
-
1 099
-
total
4 254
-
15 730
-
Employer
28 629
-
68 759
-
unemployment
230
-
550
-
pensions
5 726
-
13 752
-
health
3 721
-
8 938
-
total
9 677
-
23 240
-
Corporate
53 695
92 000
-
-
income
10 740
18 400
-
-
total
10 740
18 400
-
-
Dividends
42 955
73 600
-
-
total
-
-
-
-
Income
92 000
92 000
92 000
92 000
Total tax
24 671
18 400
38 970
42 687
After tax
67 329
73 600
53 030
49 313
Living cost
24 375
24 375
24 375
24 375
Free-cash
42 954
49 225
28 655
24 938

Estimated living cost  is ₽24375 per week

₽16719
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1452
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.
₽5715
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
-₽14617
₽4066
₽41127
₽24928
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
-
-
-
92 000
accident
-
-
-
253
income
-
-
-
21 817
pensions
-
-
-
4 174
other
-
-
-
372
health
-
-
-
2 188
total
-
-
-
28 804
Employee
34 715
-
77 745
-
health
3 975
-
8 902
-
income
4 763
-
14 193
-
pensions
3 909
-
7 653
-
total
12 647
-
30 748
-
Employer
34 715
-
77 745
-
accident
580
-
1 298
-
unemployment
850
-
1 905
-
pensions
5 645
-
11 052
-
total
7 075
-
14 255
-
Corporate
50 210
92 000
-
-
income

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

45 189
82 800
-
-
total
45 189
82 800
-
-
Dividends
5 021
9 200
-
-
withholding
954
1 748
-
-
total
954
1 748
-
-
Income
92 000
92 000
92 000
92 000
Total tax
65 865
84 548
45 003
28 804
After tax
26 135
7 452
46 997
63 196
Living cost
22 069
22 069
22 069
22 069
Free-cash
4 066
-14 617
24 928
41 127

Estimated living cost  is ₽22069 per week

₽16174
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1223
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽461
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.
₽4211
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
₽78321
₽76619
₽82001
₽64521
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%.

-
-
-
92 000
microenterprise

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

-
-
-
920
total
-
-
-
920
Employee
11 349
-
92 000
-
income
2 269
-
18 400
-
total
2 269
-
18 400
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

We will register your company as part of a virtual zone. Your non-Georgian corporate tax will be zero. Turnover in Georgia will be taxed at 15%.

80 651
92 000
-
-
total
-
-
-
-
Dividends
80 651
92 000
-
-
withholding
4 033
4 600
-
-
total
4 033
4 600
-
-
Income
92 000
92 000
92 000
92 000
Total tax
6 302
4 600
18 400
920
After tax
85 698
87 400
73 600
91 080
Living cost
9 079
9 079
9 079
9 079
Free-cash
76 619
78 321
64 521
82 001

Estimated living cost  is ₽9079 per week

₽5627
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽755
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽250
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.
₽2448
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
₽40703
₽33886
₽22927
₽27036
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
-
-
-
92 000
income
-
-
-
11 686
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.

-
-
-
22 079
other
-
-
-
4 370
health
-
-
-
4 048
total
-
-
-
42 183
Employee
36 642
-
73 481
-
health
513
-
1 028
-
income
6 308
-
12 649
-
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.

2 564
-
5 144
-
unemployment
366
-
735
-
total
9 751
-
19 556
-
Employer
36 642
-
73 481
-
accident
293
-
588
-
other
1 833
-
3 675
-
unemployment
366
-
735
-
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.

6 230
-
12 492
-
health
513
-
1 028
-
total
9 235
-
18 518
-
Corporate
46 124
92 000
-
-
income
9 687
19 319
-
-
total
9 687
19 319
-
-
Dividends
36 437
72 681
-
-
withholding
2 551
5 088
-
-
total
2 551
5 088
-
-
Income
92 000
92 000
92 000
92 000
Total tax
31 224
24 407
38 074
42 183
After tax
60 776
67 593
53 926
49 817
Living cost
26 890
26 890
26 890
26 890
Free-cash
33 886
40 703
27 036
22 927

Estimated living cost  is ₽26890 per week

₽19000
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1816
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽433
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.
₽5642
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
₽1203
-₽16957
₽247
-₽9803
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
-
-
-
92 000
income
-
-
-
17 438
pensions
-
-
-
6 588
total
-
-
-
24 026
Employee
95 823
-
81 168
-
health
1 579
-
1 278
-
income
17 273
-
14 481
-
pensions
9 244
-
7 485
-
total
28 096
-
23 244
-
Employer
95 823
-
81 168
-
pensions
11 314
-
9 291
-
health
1 820
-
1 541
-
total
13 134
-
10 832
-
Corporate
-
92 000
-
-
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.

-
17 481
-
-
total
-
17 481
-
-
Dividends
-
74 519
-
-
withholding
-
5 589
-
-
total
-
5 589
-
-
Income
92 000
92 000
92 000
92 000
Total tax
41 230
23 070
34 076
24 026
After tax
50 770
68 930
57 924
67 974
Living cost
67 727
67 727
67 727
67 727
Free-cash
-16 957
1 203
-9 803
247

Estimated living cost  is ₽67727 per week

₽50749
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽7957
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽551
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.
₽8470
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
₽65421
₽60731
₽55544
₽58225
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
-
-
-
92 000
income
-
-
-
13 800
pensions

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

-
-
-
5 220
unemployment
-
-
-
141
health
-
-
-
4 056
total
-
-
-
23 217
Employee
17 531
-
85 080
-
health
806
-
1 622
-
accident

We are using the highest rate at 1.1%.

193
-
388
-
income
1 753
-
8 508
-
pensions

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

1 539
-
3 097
-
total
4 291
-
13 615
-
Employer
17 531
-
85 080
-
accident

We are using the highest rate at 1.1%.

193
-
388
-
unemployment
105
-
212
-
pensions

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

1 932
-
3 887
-
health
1 210
-
2 434
-
total
3 440
-
6 921
-
Corporate
71 029
92 000
-
-
income
7 103
9 200
-
-
total
7 103
9 200
-
-
Dividends
63 926
82 800
-
-
withholding
3 196
4 140
-
-
total
3 196
4 140
-
-
Income
92 000
92 000
92 000
92 000
Total tax
18 030
13 340
20 536
23 217
After tax
73 970
78 660
71 464
68 783
Living cost
13 239
13 239
13 239
13 239
Free-cash
60 731
65 421
58 225
55 544

Estimated living cost  is ₽13239 per week

₽7729
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽945
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽351
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.
₽4214
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
-₽16231
-₽17944
-₽3690
-₽21896
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
-
-
-
92 000
income
-
-
-
16 324
pensions
-
-
-
11 824
health
-
-
-
11 582
total
-
-
-
39 730
Employee
93 563
86 179
86 179
-
health
11 672
11 251
13 228
-
income

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

14 106
14 106
14 106
-
pensions
11 824
11 824
15 512
-
total
37 602
37 181
42 846
-
Employer
93 563
86 179
86 179
-
unemployment
3 369
3 102
3 102
-
pensions
6 511
5 998
5 998
-
health
6 502
5 990
5 990
-
total
16 382
15 090
15 090
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
income
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
92 000
92 000
92 000
92 000
Total tax
53 984
52 271
57 936
39 730
After tax
38 016
39 729
34 064
52 270
Living cost
55 960
55 960
55 960
55 960
Free-cash
-17 944
-16 231
-21 896
-3 690

Estimated living cost  is ₽55960 per week

₽41280
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4998
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽642
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.
₽9041
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
₽39172
₽30550
₽20639
₽22516
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
-
-
-
92 000
income
-
-
-
7 907
health
-
-
-
12 420
solidarity contribution
-
-
-
-
social contributions
-
-
-
26 864
total
-
-
-
47 191
Employee
35 544
-
68 657
-
social contributions
2 310
-
4 463
-
health
4 798
-
9 269
-
solidarity contribution
-
-
-
-
income
4 265
-
8 239
-
total
11 373
-
21 971
-
Employer
35 544
-
68 657
-
social contributions
8 886
-
17 164
-
health
3 199
-
6 179
-
total
12 085
-
23 343
-
Corporate
44 371
92 000
-
-
income
8 431
17 480
-
-
total
8 431
17 480
-
-
Dividends
35 941
74 520
-
-
withholding
5 391
11 178
-
-
total
5 391
11 178
-
-
Income
92 000
92 000
92 000
92 000
Total tax
37 280
28 658
45 314
47 191
After tax
54 720
63 342
46 686
44 809
Living cost
24 170
24 170
24 170
24 170
Free-cash
30 550
39 172
22 516
20 639

Estimated living cost  is ₽24170 per week

₽16789
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1719
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.
₽5186
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
₽6502
₽1234
₽5288
₽911
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
-
-
-
92 000
municipal
-
-
-
546
regional
-
-
-
999
national
-
-
-
18 921
social contributions
-
-
-
23 663
total
-
-
-
44 129
Employee
89 689
-
92 000
-
social contributions
30 243
-
31 022
-
regional
846
-
873
-
municipal
475
-
488
-
national
15 541
-
16 123
-
total
47 105
-
48 506
-
Employer
89 689
-
92 000
-
total
-
-
-
-
Corporate
2 311
92 000
-
-
nationa
555
22 081
-
-
municipal
90
3 589
-
-
total
645
25 670
-
-
Dividends
1 666
66 330
-
-
withholding
433
17 245
-
-
total
433
17 245
-
-
Income
92 000
92 000
92 000
92 000
Total tax
48 183
42 915
48 506
44 129
After tax
43 817
49 085
43 494
47 871
Living cost
42 583
42 583
42 583
42 583
Free-cash
1 234
6 502
911
5 288

Estimated living cost  is ₽42583 per week

₽29684
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2792
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽653
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.
₽9453
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
₽35601
₽32458
₽25977
₽24209
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
-
-
-
92 000
income
-
-
-
16 686
pensions
-
-
-
18 400
other
-
-
-
-
unemployment
-
-
-
230
health
-
-
-
6 532
surtax
-
-
-
1 906
total
-
-
-
43 754
Employee
33 373
-
76 001
-
other
-
-
-
-
health
852
-
1 938
-
surtax
109
-
1 701
-
income
5 594
-
15 528
-
pensions
2 225
-
5 069
-
unemployment
2 323
-
5 289
-
total
11 103
-
29 525
-
Employer
33 373
-
76 001
-
other
-
-
-
-
unemployment
1 057
-
2 409
-
pensions
4 449
-
10 131
-
health
1 519
-
3 457
-
total
7 025
-
15 997
-
Corporate
51 603
92 000
-
-
income
13 417
23 919
-
-
total
13 417
23 919
-
-
Dividends
38 186
68 081
-
-
withholding
5 728
10 211
-
-
total
5 728
10 211
-
-
Income
92 000
92 000
92 000
92 000
Total tax
37 273
34 130
45 522
43 754
After tax
54 727
57 870
46 478
48 246
Living cost
22 269
22 269
22 269
22 269
Free-cash
32 458
35 601
24 209
25 977

Estimated living cost  is ₽22269 per week

₽13616
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2055
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽513
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.
₽6084
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
₽22661
₽14692
₽21705
₽11655
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
-
-
-
92 000
income
-
-
-
17 438
pensions
-
-
-
6 588
total
-
-
-
24 026
Employee
64 218
-
81 168
-
health
932
-
1 278
-
income
11 566
-
14 481
-
pensions
5 451
-
7 485
-
total
17 949
-
23 244
-
Employer
64 218
-
81 168
-
pensions
6 952
-
9 291
-
health
1 220
-
1 541
-
total
8 172
-
10 832
-
Corporate
19 610
92 000
-
-
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.

3 727
17 481
-
-
total
3 727
17 481
-
-
Dividends
15 884
74 519
-
-
withholding
1 191
5 589
-
-
total
1 191
5 589
-
-
Income
92 000
92 000
92 000
92 000
Total tax
31 039
23 070
34 076
24 026
After tax
60 961
68 930
57 924
67 974
Living cost
46 269
46 269
46 269
46 269
Free-cash
14 692
22 661
11 655
21 705

Estimated living cost  is ₽46269 per week

₽34665
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3468
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.
₽7652
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
-₽34204
-₽5763
₽793
-₽3924
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
-
-
-
92 000
city
-
-
-
970
pensions
-
-
-
8 463
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.

-
-
-
1 839
regional
-
-
-
2 976
health
-
-
-
249
national
-
-
-
437
total
-
-
-
14 934
Employee
89 259
-
82 346
-
city
958
-
885
-
regional
2 923
-
2 549
-
health
202
-
186
-
pensions
7 499
-
6 915
-
unemployment
-
-
-
-
national
422
-
368
-
total
12 004
-
10 903
-
Employer
89 259
-
82 346
-
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.

1 785
-
1 647
-
unemployment
-
-
-
-
pensions
7 499
-
6 915
-
health
202
-
186
-
total
9 486
-
8 748
-
Corporate
-
92 000
-
-
regional
-
19 458
-
-
national
-
7 820
-
-
total
-
27 278
-
-
Dividends
-
64 721
-
-
withholding
-
22 653
-
-
total
-
22 653
-
-
Income
92 000
92 000
92 000
92 000
Total tax
21 490
49 931
19 651
14 934
After tax
70 510
42 069
72 349
77 066
Living cost
76 273
76 273
76 273
76 273
Free-cash
-5 763
-34 204
-3 924
793

Estimated living cost  is ₽76273 per week

₽49599
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽6845
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽936
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.
₽18892
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
-₽633
₽15729
₽12548
₽20279
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.

-
-
-
92 000
trade
-
-
-
7 731
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.

-
-
-
17 628
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.

-
-
-
6 894
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.

-
-
-
969
total
-
-
-
33 222
Employee

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

60 649
-
92 000
-
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.

6 894
-
6 894
-
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.

393
-
969
-
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.

7 132
-
17 628
-
total
14 419
-
25 491
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
31 351
92 000
-
-
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.

259
758
-
-
income
4 703
13 800
-
-
trade
5 378
15 778
-
-
chamber of commerce
197
283
-
-
total
10 537
30 619
-
-
Dividends
20 814
61 380
-
-
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.

264
823
-
-
withholding
4 820
14 961
-
-
total
5 084
15 784
-
-
Income
92 000
92 000
92 000
92 000
Total tax
30 040
46 403
25 491
33 222
After tax
61 960
45 597
66 509
58 778
Living cost
46 230
46 230
46 230
46 230
Free-cash
15 729
-633
20 279
12 548

Estimated living cost  is ₽46230 per week

₽33765
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3698
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽601
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.
₽8168
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
₽11842
₽17803
₽18704
₽18351
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
-
-
-
92 000
income
-
-
-
7 501
pensions
-
-
-
24 581
other
-
-
-
2 853
health
-
-
-
1 212
surtax
-
-
-
-
social contributions
-
-
-
2 622
total
-
-
-
38 769
Employee
43 191
-
70 105
-
social contributions
1 231
-
1 997
-
surtax
-
-
-
-
income
2 549
-
7 302
-
pensions
4 883
-
7 928
-
total
8 663
-
17 227
-
Employer
43 191
-
70 105
-
other
1 490
-
2 419
-
social contributions
130
-
211
-
unemployment
1 748
-
2 840
-
pensions
7 095
-
11 519
-
health
3 024
-
4 906
-
total
13 487
-
21 895
-
Corporate
35 321
92 000
-
-
surtax
-
-
-
-
income
9 890
25 760
-
-
total
9 890
25 760
-
-
Dividends
25 432
66 240
-
-
surtax
-
-
-
-
social contributions
4 374
11 393
-
-
withholding
3 256
8 478
-
-
total
7 630
19 871
-
-
Income
92 000
92 000
92 000
92 000
Total tax
39 670
45 631
39 122
38 769
After tax
52 330
46 369
52 878
53 231
Living cost
34 527
34 527
34 527
34 527
Free-cash
17 803
11 842
18 351
18 704

Estimated living cost  is ₽34527 per week

₽21771
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2808
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.
₽9363
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
₽15263
₽20866
₽22125
₽21772
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
-
-
-
92 000
income
-
-
-
7 501
pensions
-
-
-
24 581
other
-
-
-
2 853
health
-
-
-
1 212
surtax
-
-
-
-
social contributions
-
-
-
2 622
total
-
-
-
38 769
Employee
38 554
-
70 105
-
social contributions
1 099
-
1 997
-
surtax
-
-
-
-
income
1 988
-
7 302
-
pensions
4 361
-
7 928
-
total
7 448
-
17 227
-
Employer
38 554
-
70 105
-
other
1 331
-
2 419
-
social contributions
115
-
211
-
unemployment
1 561
-
2 840
-
pensions
6 335
-
11 519
-
health
2 698
-
4 906
-
total
12 040
-
21 895
-
Corporate
41 406
92 000
-
-
surtax
-
-
-
-
income
11 594
25 760
-
-
total
11 594
25 760
-
-
Dividends
29 812
66 240
-
-
surtax
-
-
-
-
social contributions
5 129
11 393
-
-
withholding
3 817
8 478
-
-
total
8 946
19 871
-
-
Income
92 000
92 000
92 000
92 000
Total tax
40 028
45 631
39 122
38 769
After tax
51 972
46 369
52 878
53 231
Living cost
31 106
31 106
31 106
31 106
Free-cash
20 866
15 263
21 772
22 125

Estimated living cost  is ₽31106 per week

₽18040
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3160
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽590
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.
₽9317
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
₽34728
₽35250
₽37685
₽38307
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
-
-
-
92 000
income
-
-
-
13 800
health
-
-
-
6 421
social contributions
-
-
-
12 695
total
-
-
-
32 916
Employee
34 217
-
92 000
-
social contributions
4 723
-
12 695
-
health
2 388
-
6 421
-
income
5 707
-
13 178
-
total
12 818
-
32 294
-
Employer
34 217
-
92 000
-
total
-
-
-
-
Corporate
57 783
92 000
-
-
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%.

2 890
4 600
-
-
total
2 890
4 600
-
-
Dividends
54 893
87 400
-
-
health
3 832
6 101
-
-
social contributions
7 576
12 061
-
-
withholding
8 235
13 111
-
-
total
19 643
31 273
-
-
Income
92 000
92 000
92 000
92 000
Total tax
35 351
35 873
32 294
32 916
After tax
56 649
56 127
59 706
59 084
Living cost
21 399
21 399
21 399
21 399
Free-cash
35 250
34 728
38 307
37 685

Estimated living cost  is ₽21399 per week

₽14321
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1319
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽492
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.
₽5265
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
₽16163
₽14603
₽11756
-₽6152
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
-
-
-
92 000
chamber of commerce
-
-
-
368
income
-
-
-
13 871
pensions
-
-
-
17 019
unemployment
-
-
-
6 190
health
-
-
-
7 038
surtax
-
-
-
199
total
-
-
-
44 685
Employee
50 434
40 217
71 285
-
other
504
402
712
-
health
1 951
1 557
2 760
-
income
5 741
2 966
12 103
-
pensions
5 165
4 117
7 300
-
unemployment
1 513
1 207
2 139
-
total
14 874
10 249
25 014
-
Employer
50 434
40 217
71 285
-
accident
655
523
927
-
other
2 396
1 909
3 386
-
chamber of commerce
201
161
285
-
unemployment
1 513
1 207
2 139
-
surtax
199
199
199
-
pensions
6 329
5 048
8 945
-
payroll
1 513
1 207
2 139
-
health
1 906
1 521
2 695
-
total
14 712
11 775
20 715
-
Corporate
26 855
40 009
67 454
-
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.

6 714
10 002
16 864
-
total
6 714
10 002
16 864
-
Dividends
20 140
30 007
-
-
withholding
5 538
8 252
-
-
total
5 538
8 252
-
-
Income
92 000
92 000
92 000
92 000
Total tax
41 838
40 278
62 593
44 685
After tax
50 162
51 722
29 407
47 315
Living cost
35 559
35 559
35 559
35 559
Free-cash
14 603
16 163
-6 152
11 756

Estimated living cost  is ₽35559 per week

₽23716
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3033
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.
₽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

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
₽14834
-₽1199
₽7503
-₽399
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
-
-
-
92 000
national
-
-
-
29 142
communal

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

-
-
-
4 688
social contributions
-
-
-
13 871
total
-
-
-
47 701
Employee

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

72 186
-
71 256
-
communal

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

3 765
-
3 717
-
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.

3 392
-
3 349
-
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.

5 414
-
5 345
-
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.

628
-
620
-
national
22 193
-
21 827
-
total
35 392
-
34 858
-
Employer

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

72 186
-
71 256
-
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.

938
-
927
-
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.

1 053
-
1 040
-
surtax
8 185
-
8 082
-
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.

6 396
-
6 314
-
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.

4 439
-
4 382
-
total
21 011
-
20 745
-
Corporate
-
92 000
-
-
surtax
-
368
-
-
income
-
18 400
-
-
total
-
18 768
-
-
Dividends
-
73 232
-
-
withholding

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

-
21 602
-
-
total
-
21 602
-
-
Income
92 000
92 000
92 000
92 000
Total tax
56 403
40 370
55 603
47 701
After tax
35 597
51 630
36 397
44 299
Living cost
36 796
36 796
36 796
36 796
Free-cash
-1 199
14 834
-399
7 503

Estimated living cost  is ₽36796 per week

₽23701
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3217
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽576
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.
₽9302
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
₽25563
₽17524
₽12149
₽12801
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
-
-
-
92 000
accident
-
-
-
827
income
-
-
-
15 808
pensions
-
-
-
26 036
other
-
-
-
92
unemployment
-
-
-
643
total
-
-
-
43 406
Employee
50 234
-
69 758
-
other
50
-
69
-
income
10 599
-
16 086
-
pensions
2 361
-
3 279
-
unemployment
779
-
1 082
-
total
13 789
-
20 516
-
Employer
50 234
-
69 758
-
accident
994
-
1 381
-
other
400
-
559
-
unemployment
2 763
-
3 836
-
pensions
11 854
-
16 462
-
total
16 011
-
22 238
-
Corporate
25 754
92 000
-
-
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.

3 863
13 800
-
-
total
3 863
13 800
-
-
Dividends
21 891
78 200
-
-
withholding
4 368
16 192
-
-
total
4 368
16 192
-
-
Income
92 000
92 000
92 000
92 000
Total tax
38 031
29 992
42 754
43 406
After tax
53 969
62 008
49 246
48 594
Living cost
36 445
36 445
36 445
36 445
Free-cash
17 524
25 563
12 801
12 149

Estimated living cost  is ₽36445 per week

₽26838
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2585
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.
₽6496
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
₽1724
-₽4728
-₽1148
₽3224
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
-
-
-
92 000
accident
-
-
-
776
income
-
-
-
6 900
pensions
-
-
-
13 791
health
-
-
-
6 463
surtax
-
-
-
4 562
communal
-
-
-
5 814
total
-
-
-
38 306
Employee
76 423
-
82 179
-
health
3 401
-
3 658
-
surtax
4 684
-
5 037
-
income
7 382
-
8 845
-
pensions
6 113
-
6 574
-
total
21 580
-
24 114
-
Employer
76 423
-
82 179
-
accident
688
-
739
-
pensions
6 113
-
6 574
-
health
2 331
-
2 507
-
total
9 132
-
9 820
-
Corporate
6 445
92 000
-
-
surtax
67
965
-
-
communal
-
6 211
-
-
income
967
13 800
-
-
total
1 034
20 976
-
-
Dividends
5 411
71 024
-
-
income
9 328
3 804
-
-
withholding
812
10 654
-
-
total
10 140
14 458
-
-
Income
92 000
92 000
92 000
92 000
Total tax
41 886
35 434
33 934
38 306
After tax
50 114
56 566
58 066
53 694
Living cost
54 842
54 842
54 842
54 842
Free-cash
-4 728
1 724
3 224
-1 148

Estimated living cost  is ₽54842 per week

₽41140
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3323
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.
₽9798
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
₽35203
₽31991
₽25579
₽23811
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
-
-
-
92 000
income
-
-
-
16 686
pensions
-
-
-
18 400
other
-
-
-
-
unemployment
-
-
-
230
health
-
-
-
6 532
surtax
-
-
-
1 906
total
-
-
-
43 754
Employee
33 985
-
76 001
-
other
-
-
-
-
health
868
-
1 938
-
surtax
121
-
1 701
-
income
5 697
-
15 528
-
pensions
2 267
-
5 069
-
unemployment
2 365
-
5 289
-
total
11 318
-
29 525
-
Employer
33 985
-
76 001
-
other
-
-
-
-
unemployment
1 078
-
2 409
-
pensions
4 531
-
10 131
-
health
1 545
-
3 457
-
total
7 154
-
15 997
-
Corporate
50 860
92 000
-
-
income
13 224
23 919
-
-
total
13 224
23 919
-
-
Dividends
37 636
68 081
-
-
withholding
5 646
10 211
-
-
total
5 646
10 211
-
-
Income
92 000
92 000
92 000
92 000
Total tax
37 342
34 130
45 522
43 754
After tax
54 658
57 870
46 478
48 246
Living cost
22 667
22 667
22 667
22 667
Free-cash
31 991
35 203
23 811
25 579

Estimated living cost  is ₽22667 per week

₽13685
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1971
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽527
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.
₽6486
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
₽21170
₽18931
₽20298
₽15944
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
-
-
-
92 000
municipal
-
-
-
546
regional
-
-
-
1 387
national
-
-
-
18 921
social contributions
-
-
-
23 663
total
-
-
-
44 517
Employee
55 980
-
92 000
-
social contributions
18 877
-
31 022
-
regional
754
-
1 238
-
municipal
297
-
488
-
national
8 869
-
16 123
-
total
28 797
-
48 871
-
Employer
55 980
-
92 000
-
total
-
-
-
-
Corporate
36 020
92 000
-
-
nationa
8 645
22 081
-
-
municipal
1 791
4 573
-
-
total
10 436
26 654
-
-
Dividends
25 585
65 346
-
-
withholding
6 651
16 991
-
-
total
6 651
16 991
-
-
Income
92 000
92 000
92 000
92 000
Total tax
45 884
43 645
48 871
44 517
After tax
46 116
48 355
43 129
47 483
Living cost
27 185
27 185
27 185
27 185
Free-cash
18 931
21 170
15 944
20 298

Estimated living cost  is ₽27185 per week

₽16906
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2754
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽465
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7059
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
₽33559
₽22933
₽15026
₽16903
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
-
-
-
92 000
income
-
-
-
7 907
health
-
-
-
12 420
solidarity contribution
-
-
-
-
social contributions
-
-
-
26 864
total
-
-
-
47 191
Employee
43 799
-
68 657
-
social contributions
2 847
-
4 463
-
health
5 913
-
9 269
-
solidarity contribution
-
-
-
-
income
5 256
-
8 239
-
total
14 016
-
21 971
-
Employer
43 799
-
68 657
-
social contributions
10 950
-
17 164
-
health
3 942
-
6 179
-
total
14 892
-
23 343
-
Corporate
33 309
92 000
-
-
income
6 329
17 480
-
-
total
6 329
17 480
-
-
Dividends
26 980
74 520
-
-
withholding
4 047
11 178
-
-
total
4 047
11 178
-
-
Income
92 000
92 000
92 000
92 000
Total tax
39 284
28 658
45 314
47 191
After tax
52 716
63 342
46 686
44 809
Living cost
29 783
29 783
29 783
29 783
Free-cash
22 933
33 559
16 903
15 026

Estimated living cost  is ₽29783 per week

₽22149
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1650
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽515
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.
₽5469
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
₽19635
₽19136
₽15318
-₽2800
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
-
-
-
92 000
chamber of commerce
-
-
-
368
income
-
-
-
13 871
pensions
-
-
-
17 019
unemployment
-
-
-
6 190
health
-
-
-
7 038
surtax
-
-
-
-
total
-
-
-
44 486
Employee
44 114
40 217
71 440
-
other
440
402
714
-
health
1 706
1 557
2 765
-
income
3 930
2 966
12 203
-
pensions
4 518
4 117
7 316
-
unemployment
1 323
1 207
2 143
-
total
11 917
10 249
25 141
-
Employer
44 114
40 217
71 440
-
accident
573
523
929
-
other
2 095
1 909
3 394
-
chamber of commerce
176
161
285
-
unemployment
1 323
1 207
2 143
-
surtax
-
-
-
-
pensions
5 537
5 048
8 966
-
payroll
1 323
1 207
2 143
-
health
1 668
1 521
2 700
-
total
12 695
11 576
20 560
-
Corporate
35 191
40 208
67 609
-
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.

8 798
10 052
16 903
-
total
8 798
10 052
16 903
-
Dividends
26 393
30 156
-
-
withholding
7 258
8 292
-
-
total
7 258
8 292
-
-
Income
92 000
92 000
92 000
92 000
Total tax
40 668
40 169
62 604
44 486
After tax
51 332
51 831
29 396
47 514
Living cost
32 196
32 196
32 196
32 196
Free-cash
19 136
19 635
-2 800
15 318

Estimated living cost  is ₽32196 per week

₽19314
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3288
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.
₽9020
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
₽73251
₽70598
₽76931
₽59451
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%.

-
-
-
92 000
microenterprise

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

-
-
-
920
total
-
-
-
920
Employee
17 686
-
92 000
-
income
3 537
-
18 400
-
total
3 537
-
18 400
-
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%.

74 314
92 000
-
-
total
-
-
-
-
Dividends
74 314
92 000
-
-
withholding
3 716
4 600
-
-
total
3 716
4 600
-
-
Income
92 000
92 000
92 000
92 000
Total tax
7 253
4 600
18 400
920
After tax
84 747
87 400
73 600
91 080
Living cost
14 149
14 149
14 149
14 149
Free-cash
70 598
73 251
59 451
76 931

Estimated living cost  is ₽14149 per week

₽9574
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽594
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽474
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.
₽3505
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
₽36273
₽27833
₽20922
₽18282
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.

-
-
-
92 000
income
-
-
-
18 018
pensions
-
-
-
16 801
unemployment
-
-
-
138
health
-
-
-
9 053
total
-
-
-
44 010
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.

44 626
-
79 604
-
health
2 882
-
5 144
-
income
7 696
-
16 659
-
pensions
6 917
-
12 339
-
unemployment
63
-
111
-
total
17 558
-
34 253
-
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.

44 626
-
79 604
-
unemployment
27
-
48
-
pensions
3 949
-
7 046
-
health
2 972
-
5 303
-
total
6 948
-
12 397
-
Corporate
40 426
92 000
-
-
income
7 681
17 481
-
-
total
7 681
17 481
-
-
Dividends
32 745
74 519
-
-
withholding
4 912
11 178
-
-
total
4 912
11 178
-
-
Income
92 000
92 000
92 000
92 000
Total tax
37 099
28 659
46 650
44 010
After tax
54 901
63 341
45 350
47 990
Living cost
27 068
27 068
27 068
27 068
Free-cash
27 833
36 273
18 282
20 922

Estimated living cost  is ₽27068 per week

₽18576
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1735
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.
₽6234
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
₽12393
-₽58594
₽19999
₽35133
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
-
-
-
92 000
income
-
-
-
17 933
social contributions
-
-
-
10 488
total
-
-
-
28 421
Employee
62 487
-
-
-
social contributions
5 124
-
730
-
income
13 783
-
-
-
total
18 907
-
730
-
Employer
62 487
-
-
-
social contributions
88 107
-
12 557
-
total
88 107
-
12 557
-
Corporate
-
92 000
-
-
income
-
20 240
-
-
total
-
20 240
-
-
Dividends
-
71 760
-
-
income
-
15 787
-
-
total
-
15 787
-
-
Income
92 000
92 000
92 000
92 000
Total tax
107 014
36 027
13 287
28 421
After tax
-15 014
55 973
78 713
63 579
Living cost
43 580
43 580
43 580
43 580
Free-cash
-58 594
12 393
35 133
19 999

Estimated living cost  is ₽43580 per week

₽28276
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4099
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽555
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.
₽10649
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
₽20677
₽19660
₽20104
₽15792
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.

-
-
-
92 000
income
-
-
-
8 272
surtax
-
-
-
-
social contributions

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

-
-
-
31 970
total
-
-
-
40 242
Employee
46 414
-
74 343
-
social contributions
5 106
-
8 177
-
surtax
-
-
-
-
income
9 654
-
18 720
-
total
14 760
-
26 897
-
Employer
46 414
-
74 343
-
social contributions
11 023
-
17 657
-
total
11 023
-
17 657
-
Corporate
34 563
92 000
-
-
surtax
-
-
-
-
income
7 258
19 319
-
-
total
7 258
19 319
-
-
Dividends
27 305
72 681
-
-
withholding
7 645
20 350
-
-
total
7 645
20 350
-
-
Income
92 000
92 000
92 000
92 000
Total tax
40 686
39 669
44 554
40 242
After tax
51 314
52 331
47 446
51 758
Living cost
31 654
31 654
31 654
31 654
Free-cash
19 660
20 677
15 792
20 104

Estimated living cost  is ₽31654 per week

₽23684
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1867
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽529
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.
₽5575
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
-₽2373
₽4563
₽4489
₽4137
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
-
-
-
92 000
income
-
-
-
7 501
pensions
-
-
-
24 581
other
-
-
-
2 853
health
-
-
-
1 212
surtax
-
-
-
-
social contributions
-
-
-
2 622
total
-
-
-
38 769
Employee
63 206
-
70 105
-
social contributions
1 800
-
1 997
-
surtax
-
-
-
-
income
5 515
-
7 302
-
pensions
7 149
-
7 928
-
total
14 464
-
17 227
-
Employer
63 206
-
70 105
-
other
2 181
-
2 419
-
social contributions
190
-
211
-
unemployment
2 560
-
2 840
-
pensions
10 386
-
11 519
-
health
4 424
-
4 906
-
total
19 741
-
21 895
-
Corporate
9 053
92 000
-
-
surtax
-
-
-
-
income
2 536
25 760
-
-
total
2 536
25 760
-
-
Dividends
6 518
66 240
-
-
surtax
-
-
-
-
social contributions
1 120
11 393
-
-
withholding
835
8 478
-
-
total
1 955
19 871
-
-
Income
92 000
92 000
92 000
92 000
Total tax
38 696
45 631
39 122
38 769
After tax
53 304
46 369
52 878
53 231
Living cost
48 742
48 742
48 742
48 742
Free-cash
4 563
-2 373
4 137
4 489

Estimated living cost  is ₽48742 per week

₽32987
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3987
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽668
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.
₽11098
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
₽52465
₽49075
₽40133
₽42717
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
-
-
-
92 000
income
-
-
-
1 291
social contributions
-
-
-
20 241
total
-
-
-
21 532
Employee
32 444
-
79 653
-
income
-
-
1 425
-
social contributions
2 109
-
5 178
-
total
2 109
-
6 603
-
Employer
32 444
-
79 653
-
social contributions
5 029
-
12 345
-
total
5 029
-
12 345
-
Corporate
54 527
92 000
-
-
income
5 452
9 200
-
-
total
5 452
9 200
-
-
Dividends
49 075
82 800
-
-
total
-
-
-
-
Income
92 000
92 000
92 000
92 000
Total tax
12 590
9 200
18 948
21 532
After tax
79 410
82 800
73 052
70 468
Living cost
30 335
30 335
30 335
30 335
Free-cash
49 075
52 465
42 717
40 133

Estimated living cost  is ₽30335 per week

₽19614
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2287
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽571
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7863
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
-₽127971
-₽127971
₽8905
-₽127971
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
-
-
-
92 000
municipal
-
-
-
16 686
pensions
-
-
-
875
national
-
-
-
9 621
labour market
-
-
-
7 290
total
-
-
-
34 472
Employee
205 225
205 225
205 225
-
labour market
16 395
16 395
16 395
-
national
25 072
25 072
25 072
-
municipal
43 701
43 701
43 701
-
pensions
292
292
292
-
total
85 460
85 460
85 460
-
Employer
205 225
205 225
205 225
-
labour market
16 418
16 418
16 418
-
municipal
43 771
43 771
43 771
-
pensions
583
583
583
-
national
25 116
25 116
25 116
-
total
85 888
85 888
85 888
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
92 000
92 000
92 000
92 000
Total tax
171 348
171 348
171 348
34 472
After tax
-79 348
-79 348
-79 348
57 528
Living cost
48 623
48 623
48 623
48 623
Free-cash
-127 971
-127 971
-127 971
8 905

Estimated living cost  is ₽48623 per week

₽33278
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4301
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽748
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.
₽10296
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
-₽14291
₽4116
₽41453
₽25254
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
-
-
-
92 000
accident
-
-
-
253
income
-
-
-
21 817
pensions
-
-
-
4 174
other
-
-
-
372
health
-
-
-
2 188
total
-
-
-
28 804
Employee
34 203
-
77 745
-
health
3 917
-
8 902
-
income
4 692
-
14 193
-
pensions
3 852
-
7 653
-
total
12 461
-
30 748
-
Employer
34 203
-
77 745
-
accident
571
-
1 298
-
unemployment
838
-
1 905
-
pensions
5 561
-
11 052
-
total
6 970
-
14 255
-
Corporate
50 826
92 000
-
-
income

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

45 744
82 800
-
-
total
45 744
82 800
-
-
Dividends
5 082
9 200
-
-
withholding
966
1 748
-
-
total
966
1 748
-
-
Income
92 000
92 000
92 000
92 000
Total tax
66 141
84 548
45 003
28 804
After tax
25 859
7 452
46 997
63 196
Living cost
21 743
21 743
21 743
21 743
Free-cash
4 116
-14 291
25 254
41 453

Estimated living cost  is ₽21743 per week

₽15827
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1239
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽408
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4269
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
₽23108
₽19989
₽27581
₽14444
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

-
-
-
92 000
municipal
-
-
-
16 382
health
-
-
-
996
national
-
-
-
8 296
total
-
-
-
25 674
Employee
53 094
-
77 396
-
health
396
-
770
-
municipal
8 696
-
12 643
-
pensions
3 583
-
5 224
-
unemployment
797
-
1 161
-
national
877
-
4 407
-
total
14 349
-
24 205
-
Employer
53 094
-
77 396
-
accident
54
-
77
-
unemployment
345
-
504
-
pensions
9 212
-
13 429
-
health
408
-
596
-
total
10 019
-
14 606
-
Corporate
28 888
92 000
-
-
income
5 778
18 400
-
-
total
5 778
18 400
-
-
Dividends

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

17 332
55 200
-
-
national
-
1 812
-
-
municipal
3 120
9 935
-
-
total
3 120
11 747
-
-
Income
92 000
92 000
92 000
92 000
Total tax
33 266
30 147
38 811
25 674
After tax
58 734
61 853
53 189
66 326
Living cost
38 745
38 745
38 745
38 745
Free-cash
19 989
23 108
14 444
27 581

Estimated living cost  is ₽38745 per week

₽25308
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3727
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽617
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.
₽9095
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
₽44030
₽38538
₽43116
₽43024
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
-
-
-
92 000
income
-
-
-
8 821
health
-
-
-
2 346
social contributions
-
-
-
14 352
total
-
-
-
25 519
Employee
77 600
77 600
83 522
-
social contributions
2 934
6 440
6 933
-
health
601
1 319
1 419
-
income
8 449
7 183
8 781
-
total
11 984
14 942
17 133
-
Employer
77 600
77 600
83 522
-
social contributions
2 934
6 440
6 933
-
health
653
1 436
1 545
-
total
3 587
7 876
8 478
-
Corporate
53 063
6 523
-
-
income
6 634
816
-
-
total
6 634
816
-
-
Dividends
46 430
5 707
-
-
withholding
7 892
971
-
-
total
7 892
971
-
-
Income
92 000
92 000
92 000
92 000
Total tax
30 097
24 605
25 611
25 519
After tax
61 903
67 395
66 389
66 481
Living cost
23 365
23 365
23 365
23 365
Free-cash
38 538
44 030
43 024
43 116

Estimated living cost  is ₽23365 per week

₽14003
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2292
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.
₽6553
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
₽60162
₽55026
₽57224
₽40751
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
-
-
-
92 000
income
-
-
-
8 653
pensions
-
-
-
6 419
unemployment
-
-
-
29
health
-
-
-
3 652
total
-
-
-
18 753
Employee

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

23 164
-
83 409
-
health
1 969
-
7 090
-
income
1 584
-
6 617
-
pensions
3 474
-
12 511
-
unemployment
115
-
417
-
total
7 142
-
26 635
-
Employer

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

23 164
-
83 409
-
unemployment
115
-
417
-
pensions
1 274
-
4 587
-
health
996
-
3 587
-
total
2 385
-
8 591
-
Corporate
66 452
92 000
-
-
income
5 981
8 281
-
-
total
5 981
8 281
-
-
Dividends
60 471
83 719
-
-
withholding
5 443
7 534
-
-
total
5 443
7 534
-
-
Income
92 000
92 000
92 000
92 000
Total tax
20 951
15 815
35 226
18 753
After tax
71 049
76 185
56 774
73 247
Living cost
16 023
16 023
16 023
16 023
Free-cash
55 026
60 162
40 751
57 224

Estimated living cost  is ₽16023 per week

₽10223
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1155
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽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.
₽4167
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
₽34257
₽28965
₽20843
₽21495
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
-
-
-
92 000
accident
-
-
-
827
income
-
-
-
15 808
pensions
-
-
-
26 036
other
-
-
-
92
unemployment
-
-
-
643
total
-
-
-
43 406
Employee
37 315
-
69 758
-
other
36
-
69
-
income
7 194
-
16 086
-
pensions
1 754
-
3 279
-
unemployment
578
-
1 082
-
total
9 562
-
20 516
-
Employer
37 315
-
69 758
-
accident
739
-
1 381
-
other
299
-
559
-
unemployment
2 053
-
3 836
-
pensions
8 806
-
16 462
-
total
11 897
-
22 238
-
Corporate
42 789
92 000
-
-
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.

6 417
13 800
-
-
total
6 417
13 800
-
-
Dividends
36 371
78 200
-
-
withholding
7 408
16 192
-
-
total
7 408
16 192
-
-
Income
92 000
92 000
92 000
92 000
Total tax
35 284
29 992
42 754
43 406
After tax
56 716
62 008
49 246
48 594
Living cost
27 751
27 751
27 751
27 751
Free-cash
28 965
34 257
21 495
20 843

Estimated living cost  is ₽27751 per week

₽18731
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2668
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.
₽5866
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
₽54652
₽54198
₽55426
₽55228
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
-
-
-
92 000
income
-
-
-
30 351
pensions
-
-
-
2 010
health
-
-
-
1 457
total
-
-
-
33 818
Employee
4 198
-
89 738
-
health
210
-
503
-
income
812
-
30 245
-
pensions
378
-
905
-
unemployment
42
-
101
-
total
1 442
-
31 754
-
Employer
4 198
-
89 738
-
unemployment
84
-
201
-
pensions
462
-
1 106
-
health
399
-
955
-
total
945
-
2 262
-
Corporate
86 858
92 000
-
-
income
19 109
20 240
-
-
total
19 109
20 240
-
-
Dividends
67 749
71 760
-
-
withholding
13 550
14 352
-
-
total
13 550
14 352
-
-
Income
92 000
92 000
92 000
92 000
Total tax
35 046
34 592
34 016
33 818
After tax
56 954
57 408
57 984
58 182
Living cost
2 756
2 756
2 756
2 756
Free-cash
54 198
54 652
55 228
55 426

Estimated living cost  is ₽2756 per week

₽1638
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽223
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽63
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.
₽832
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
₽49017
₽44052
₽30139
₽30140
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.

-
-
-
92 000
income
-
-
-
16 215
pensions
-
-
-
19 392
unemployment
-
-
-
1 119
health
-
-
-
7 682
total
-
-
-
44 408
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.

26 319
-
78 649
-
health
1 355
-
3 841
-
income
3 628
-
16 215
-
pensions
3 685
-
10 442
-
unemployment
197
-
559
-
total
8 865
-
31 057
-
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.

26 319
-
78 649
-
unemployment
197
-
559
-
pensions
3 158
-
8 950
-
health
1 355
-
3 841
-
total
4 710
-
13 350
-
Corporate
60 970
92 000
-
-
income
9 146
13 800
-
-
total
9 146
13 800
-
-
Dividends
51 825
78 200
-
-
withholding
7 774
11 730
-
-
total
7 774
11 730
-
-
Income
92 000
92 000
92 000
92 000
Total tax
30 495
25 530
44 407
44 408
After tax
61 505
66 470
47 593
47 592
Living cost
17 453
17 453
17 453
17 453
Free-cash
44 052
49 017
30 140
30 139

Estimated living cost  is ₽17453 per week

₽11751
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1350
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽505
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.
₽3847
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
₽25125
₽24760
₽24552
₽20240
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.

-
-
-
92 000
income
-
-
-
8 272
surtax
-
-
-
-
social contributions

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

-
-
-
31 970
total
-
-
-
40 242
Employee
39 168
-
74 343
-
social contributions
4 309
-
8 177
-
surtax
-
-
-
-
income
7 653
-
18 720
-
total
11 962
-
26 897
-
Employer
39 168
-
74 343
-
social contributions
9 302
-
17 657
-
total
9 302
-
17 657
-
Corporate
43 530
92 000
-
-
surtax
-
-
-
-
income
9 141
19 319
-
-
total
9 141
19 319
-
-
Dividends
34 390
72 681
-
-
withholding
9 629
20 350
-
-
total
9 629
20 350
-
-
Income
92 000
92 000
92 000
92 000
Total tax
40 034
39 669
44 554
40 242
After tax
51 966
52 331
47 446
51 758
Living cost
27 206
27 206
27 206
27 206
Free-cash
24 760
25 125
20 240
24 552

Estimated living cost  is ₽27206 per week

₽19270
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1890
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽483
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.
₽5565
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
₽26541
₽18844
₽13127
₽13779
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
-
-
-
92 000
accident
-
-
-
827
income
-
-
-
15 808
pensions
-
-
-
26 036
other
-
-
-
92
unemployment
-
-
-
643
total
-
-
-
43 406
Employee
48 738
-
69 758
-
other
48
-
69
-
income
10 180
-
16 086
-
pensions
2 290
-
3 279
-
unemployment
755
-
1 082
-
total
13 273
-
20 516
-
Employer
48 738
-
69 758
-
accident
965
-
1 381
-
other
391
-
559
-
unemployment
2 681
-
3 836
-
pensions
11 502
-
16 462
-
total
15 539
-
22 238
-
Corporate
27 723
92 000
-
-
income

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

4 158
13 800
-
-
total
4 158
13 800
-
-
Dividends
23 565
78 200
-
-
withholding
4 719
16 192
-
-
total
4 719
16 192
-
-
Income
92 000
92 000
92 000
92 000
Total tax
37 689
29 992
42 754
43 406
After tax
54 311
62 008
49 246
48 594
Living cost
35 467
35 467
35 467
35 467
Free-cash
18 844
26 541
13 779
13 127

Estimated living cost  is ₽35467 per week

₽25471
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2758
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽500
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.
₽6739
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
₽61290
₽55136
₽51412
₽54093
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
-
-
-
92 000
income
-
-
-
13 800
pensions

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

-
-
-
5 220
unemployment
-
-
-
141
health
-
-
-
4 056
total
-
-
-
23 217
Employee
23 001
-
85 080
-
health
1 058
-
1 622
-
accident

We are using the highest rate at 1.1%.

253
-
388
-
income
2 300
-
8 508
-
pensions

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

2 019
-
3 097
-
total
5 630
-
13 615
-
Employer
23 001
-
85 080
-
accident

We are using the highest rate at 1.1%.

253
-
388
-
unemployment
138
-
212
-
pensions

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

2 535
-
3 887
-
health
1 587
-
2 434
-
total
4 513
-
6 921
-
Corporate
64 486
92 000
-
-
income
6 449
9 200
-
-
total
6 449
9 200
-
-
Dividends
58 037
82 800
-
-
withholding
2 902
4 140
-
-
total
2 902
4 140
-
-
Income
92 000
92 000
92 000
92 000
Total tax
19 494
13 340
20 536
23 217
After tax
72 506
78 660
71 464
68 783
Living cost
17 370
17 370
17 370
17 370
Free-cash
55 136
61 290
54 093
51 412

Estimated living cost  is ₽17370 per week

₽11489
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽994
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.
₽4474
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
₽8529
₽21730
₽21079
₽27548
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.

-
-
-
92 000
trade
-
-
-
6 469
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.

-
-
-
17 628
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.

-
-
-
6 894
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.

-
-
-
969
total
-
-
-
31 960
Employee

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

50 212
-
92 000
-
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.

6 894
-
6 894
-
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.

228
-
969
-
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.

4 129
-
17 628
-
total
11 251
-
25 491
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
41 788
92 000
-
-
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.

345
758
-
-
income
6 268
13 800
-
-
trade
5 996
13 203
-
-
chamber of commerce
214
287
-
-
total
12 823
28 048
-
-
Dividends
28 964
63 952
-
-
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.

377
858
-
-
withholding
6 858
15 604
-
-
total
7 235
16 462
-
-
Income
92 000
92 000
92 000
92 000
Total tax
31 309
44 510
25 491
31 960
After tax
60 691
47 490
66 509
60 040
Living cost
38 961
38 961
38 961
38 961
Free-cash
21 730
8 529
27 548
21 079

Estimated living cost  is ₽38961 per week

₽26876
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4192
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.
₽7327
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
₽6913
₽9140
₽6398
₽6398
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
-
-
-
92 000
income
-
-
-
20 120
social contributions
-
-
-
7 995
total
-
-
-
28 115
Employee
78 939
-
92 000
-
income
14 896
-
20 120
-
social contributions
6 558
-
7 995
-
total
21 454
-
28 115
-
Employer
78 939
-
92 000
-
total
-
-
-
-
Corporate
13 061
92 000
-
-
income
1 632
11 500
-
-
total
1 632
11 500
-
-
Dividends
11 429
80 500
-
-
withholding
2 287
16 100
-
-
total
2 287
16 100
-
-
Income
92 000
92 000
92 000
92 000
Total tax
25 373
27 600
28 115
28 115
After tax
66 627
64 400
63 885
63 885
Living cost
57 487
57 487
57 487
57 487
Free-cash
9 140
6 913
6 398
6 398

Estimated living cost  is ₽57487 per week

₽43735
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4684
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽550
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.
₽8518
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
₽17835
₽22691
₽19900
₽30795
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.

-
-
-
92 000
income
-
-
-
28 726
health

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

-
-
-
6 741
total
-
-
-
35 467
Employee
46 295
-
87 358
-
income
5 023
-
15 288
-
social contributions
4 638
-
4 642
-
total
9 661
-
19 930
-
Employer
46 295
-
87 358
-
social contributions
4 638
-
4 642
-
total
4 638
-
4 642
-
Corporate
41 067
92 000
-
-
income
14 373
32 200
-
-
total
14 373
32 200
-
-
Dividends
26 694
59 800
-
-
social contributions
4 004
5 332
-
-
total
4 004
5 332
-
-
Income
92 000
92 000
92 000
92 000
Total tax
32 676
37 532
24 572
35 467
After tax
59 324
54 468
67 428
56 533
Living cost
36 633
36 633
36 633
36 633
Free-cash
22 691
17 835
30 795
19 900

Estimated living cost  is ₽36633 per week

₽24130
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2888
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽561
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.
₽9053
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
₽31315
₽25601
₽30359
₽20309
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
-
-
-
92 000
income
-
-
-
17 438
pensions
-
-
-
6 588
total
-
-
-
24 026
Employee
51 632
-
81 168
-
health
674
-
1 278
-
income
9 403
-
14 481
-
pensions
3 941
-
7 485
-
total
14 018
-
23 244
-
Employer
51 632
-
81 168
-
pensions
5 217
-
9 291
-
health
981
-
1 541
-
total
6 198
-
10 832
-
Corporate
34 170
92 000
-
-
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.

6 492
17 481
-
-
total
6 492
17 481
-
-
Dividends
27 678
74 519
-
-
withholding
2 076
5 589
-
-
total
2 076
5 589
-
-
Income
92 000
92 000
92 000
92 000
Total tax
28 784
23 070
34 076
24 026
After tax
63 216
68 930
57 924
67 974
Living cost
37 615
37 615
37 615
37 615
Free-cash
25 601
31 315
20 309
30 359

Estimated living cost  is ₽37615 per week

₽25804
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3459
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽471
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.
₽7879
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
-₽16444
₽3784
₽39300
₽23101
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
-
-
-
92 000
accident
-
-
-
253
income
-
-
-
21 817
pensions
-
-
-
4 174
other
-
-
-
372
health
-
-
-
2 188
total
-
-
-
28 804
Employee
37 589
-
77 745
-
health
4 304
-
8 902
-
income
5 157
-
14 193
-
pensions
4 233
-
7 653
-
total
13 694
-
30 748
-
Employer
37 589
-
77 745
-
accident
628
-
1 298
-
unemployment
921
-
1 905
-
pensions
6 112
-
11 052
-
total
7 661
-
14 255
-
Corporate
46 751
92 000
-
-
income

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

42 076
82 800
-
-
total
42 076
82 800
-
-
Dividends
4 675
9 200
-
-
withholding
889
1 748
-
-
total
889
1 748
-
-
Income
92 000
92 000
92 000
92 000
Total tax
64 320
84 548
45 003
28 804
After tax
27 680
7 452
46 997
63 196
Living cost
23 896
23 896
23 896
23 896
Free-cash
3 784
-16 444
23 101
39 300

Estimated living cost  is ₽23896 per week

₽17537
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1392
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽481
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.
₽4485
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
₽64569
₽59662
₽39198
₽42308
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.

-
-
-
92 000
work injury
-
-
-
460
health insurance
-
-
-
6 808
income
-
-
-
13 871
pensions
-
-
-
16 928
unemployment
-
-
-
1 104
total
-
-
-
39 171
Employee

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

21 810
-
92 000
-
work injury
109
-
403
-
income
2 181
-
13 871
-
pensions
4 013
-
14 848
-
health insurance
1 614
-
5 971
-
unemployment
262
-
968
-
total
8 179
-
36 061
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
70 190
92 000
-
-
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
70 190
92 000
-
-
withholding
10 528
13 800
-
-
total
10 528
13 800
-
-
Income
92 000
92 000
92 000
92 000
Total tax
18 707
13 800
36 061
39 171
After tax
73 293
78 200
55 939
52 829
Living cost
13 631
13 631
13 631
13 631
Free-cash
59 662
64 569
42 308
39 198

Estimated living cost  is ₽13631 per week

₽8445
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽991
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽425
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.
₽3771
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
₽8256
₽3666
₽6843
₽2636
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
-
-
-
92 000
municipal
-
-
-
615
regional
-
-
-
1 755
national
-
-
-
18 921
social contributions
-
-
-
23 663
total
-
-
-
44 954
Employee
85 039
-
92 000
-
social contributions
28 675
-
31 022
-
regional
1 284
-
1 466
-
municipal
507
-
550
-
national
14 371
-
16 123
-
total
44 837
-
49 161
-
Employer
85 039
-
92 000
-
total
-
-
-
-
Corporate
6 961
92 000
-
-
nationa
1 670
22 081
-
-
municipal
335
4 435
-
-
total
2 005
26 516
-
-
Dividends
4 956
65 484
-
-
withholding
1 289
17 025
-
-
total
1 289
17 025
-
-
Income
92 000
92 000
92 000
92 000
Total tax
48 131
43 541
49 161
44 954
After tax
43 869
48 459
42 839
47 046
Living cost
40 203
40 203
40 203
40 203
Free-cash
3 666
8 256
2 636
6 843

Estimated living cost  is ₽40203 per week

₽28240
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2765
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽607
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.
₽8589
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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