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

Valencia , Spain
₽23926
₽25120
₽37481
₽32806
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
-
-
-
17 605
accident
-
-
-
744
unemployment
-
-
-
578
pensions
-
-
-
23 370
other
-
-
-
83
total
-
-
-
42 380
Employee
32 944
-
69 760
-
other
32
-
69
-
income
6 351
-
16 905
-
unemployment
511
-
1 082
-
pensions
1 549
-
3 278
-
total
8 443
-
21 334
-
Employer
32 944
-
69 760
-
unemployment
1 812
-
3 836
-
pensions
7 774
-
16 463
-
other
264
-
560
-
accident
653
-
1 381
-
total
10 503
-
22 240
-
Corporate
48 553
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.

7 284
13 800
-
-
total
7 284
13 800
-
-
Dividends
41 269
78 200
-
-
withholding
8 464
16 219
-
-
total
8 464
16 219
-
-
Income
92 000
92 000
92 000
92 000
Total tax
34 694
30 019
43 574
42 380
After tax
57 306
61 981
48 426
49 620
Living cost
24 500
24 500
24 500
24 500
Free-cash
32 806
37 481
23 926
25 120

Estimated living cost  is ₽24500 per week

₽16537
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2355
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽429
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.
₽5179
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Bratislava , Slovakia
₽29964
₽26076
₽43853
₽37837
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
-
-
-
11 685
health
-
-
-
4 048
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.

-
-
-
22 080
other
-
-
-
4 371
total
-
-
-
42 184
Employee
32 350
-
73 481
-
income
5 569
-
12 874
-
health
453
-
1 028
-
unemployment
323
-
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.

2 264
-
5 143
-
total
8 609
-
19 780
-
Employer
32 350
-
73 481
-
unemployment
323
-
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.

5 500
-
12 491
-
other
1 618
-
3 674
-
accident
259
-
588
-
health
453
-
1 028
-
total
8 153
-
18 516
-
Corporate
51 497
92 000
-
-
income
10 814
19 320
-
-
total
10 814
19 320
-
-
Dividends
40 683
72 680
-
-
withholding
2 847
5 087
-
-
total
2 847
5 087
-
-
Income
92 000
92 000
92 000
92 000
Total tax
30 423
24 407
38 296
42 184
After tax
61 577
67 593
53 704
49 816
Living cost
23 740
23 740
23 740
23 740
Free-cash
37 837
43 853
29 964
26 076

Estimated living cost  is ₽23740 per week

₽16774
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1603
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽382
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4981
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Varna , Bulgaria
₽61142
₽58233
₽66992
₽62858
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
-
-
-
3 575
unemployment
-
-
-
124
pensions

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

-
-
-
4 600
total
-
-
-
22 099
Employee
15 449
-
85 902
-
income
1 545
-
8 590
-
health
711
-
1 430
-
accident

We are using the highest rate at 1.1%.

170
-
342
-
pensions

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

1 356
-
2 729
-
total
3 782
-
13 091
-
Employer
15 449
-
85 902
-
unemployment
92
-
187
-
pensions

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

1 703
-
3 425
-
accident

We are using the highest rate at 1.1%.

170
-
342
-
health
1 066
-
2 145
-
total
3 031
-
6 099
-
Corporate
73 519
92 000
-
-
income
7 352
9 200
-
-
total
7 352
9 200
-
-
Dividends
66 167
82 800
-
-
withholding
3 309
4 140
-
-
total
3 309
4 140
-
-
Income
92 000
92 000
92 000
92 000
Total tax
17 474
13 340
19 190
22 099
After tax
74 526
78 660
72 810
69 901
Living cost
11 668
11 668
11 668
11 668
Free-cash
62 858
66 992
61 142
58 233

Estimated living cost  is ₽11668 per week

₽6812
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽833
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽309
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.
₽3714
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Nice , France
₽27157
₽22410
₽15886
₽21149
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
-
-
-
9 172
social contributions
-
-
-
2 621
health
-
-
-
1 863
surtax
-
-
-
-
pensions
-
-
-
22 594
other
-
-
-
2 857
total
-
-
-
39 107
Employee
38 132
-
74 568
-
income
2 250
-
11 170
-
social contributions
1 087
-
2 125
-
surtax
-
-
-
-
pensions
4 311
-
3 633
-
total
7 648
-
16 928
-
Employer
38 132
-
74 568
-
unemployment
1 544
-
3 020
-
social contributions
115
-
223
-
pensions
6 264
-
6 397
-
other
1 315
-
2 573
-
health
2 670
-
5 219
-
total
11 908
-
17 432
-
Corporate
41 960
92 000
-
-
income
11 749
25 760
-
-
surtax
-
-
-
-
total
11 749
25 760
-
-
Dividends
30 211
66 240
-
-
withholding
3 867
8 479
-
-
surtax
-
-
-
-
social contributions
5 196
11 392
-
-
total
9 063
19 871
-
-
Income
92 000
92 000
92 000
92 000
Total tax
40 368
45 631
34 360
39 107
After tax
51 632
46 369
57 640
52 893
Living cost
30 483
30 483
30 483
30 483
Free-cash
21 149
15 886
27 157
22 410

Estimated living cost  is ₽30483 per week

₽19221
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2479
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽519
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.
₽8266
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Rotterdam , Netherlands
₽8017
₽14879
₽7257
₽1799
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
-
-
-
18 517
health
-
-
-
10 841
pensions
-
-
-
10 439
total
-
-
-
39 797
Employee
76 084
76 084
78 291
-
income

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

12 454
12 454
12 454
-
health
11 678
9 933
10 058
-
pensions
13 695
10 439
10 439
-
total
37 827
32 826
32 951
-
Employer
76 084
76 084
78 291
-
unemployment
2 739
2 739
2 818
-
pensions
5 295
5 295
5 449
-
health
5 289
5 289
5 441
-
total
13 323
13 323
13 708
-
Corporate
3 526
2 593
-
-
income
705
519
-
-
total
705
519
-
-
Dividends
2 821
2 074
-
-
withholding
423
311
-
-
income
600
441
-
-
total
1 023
752
-
-
Income
92 000
92 000
92 000
92 000
Total tax
52 878
47 420
46 659
39 797
After tax
39 122
44 580
45 341
52 203
Living cost
37 324
37 324
37 324
37 324
Free-cash
1 799
7 257
8 017
14 879

Estimated living cost  is ₽37324 per week

₽26450
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3365
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽593
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.
₽6915
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Dresden , Germany
₽38142
₽30177
₽19522
₽29375
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
income

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

-
-
-
19 701
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.

-
-
-
6 087
trade
-
-
-
7 965
surtax

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

-
-
-
1 084
total
-
-
-
34 837
Employee

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

34 077
-
92 000
-
income

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

952
-
19 701
-
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.

6 087
-
6 087
-
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.

52
-
1 084
-
total
7 091
-
26 872
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
57 923
92 000
-
-
chamber of commerce
218
267
-
-
income
8 689
13 800
-
-
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.

478
759
-
-
trade
9 123
14 490
-
-
total
18 508
29 316
-
-
Dividends
39 414
62 684
-
-
withholding
9 516
15 332
-
-
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.

524
844
-
-
total
10 040
16 176
-
-
Income
92 000
92 000
92 000
92 000
Total tax
35 639
45 492
26 872
34 837
After tax
56 361
46 508
65 128
57 163
Living cost
26 986
26 986
26 986
26 986
Free-cash
29 375
19 522
38 142
30 177

Estimated living cost  is ₽26986 per week

₽16975
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3147
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽504
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.
₽6361
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Larnaca , Cyprus
₽44148
₽44240
₽46699
₽41849
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
-
-
-
10 434
social contributions
-
-
-
14 351
health
-
-
-
2 347
total
-
-
-
27 132
Employee
68 510
68 510
83 523
-
income
7 460
6 342
10 395
-
social contributions
2 590
5 686
6 932
-
health
531
1 165
1 420
-
total
10 581
13 193
18 747
-
Employer
68 510
68 510
83 523
-
social contributions
2 590
5 686
6 932
-
health
577
1 268
1 545
-
total
3 167
6 954
8 477
-
Corporate
57 624
16 535
-
-
income
7 203
2 066
-
-
total
7 203
2 066
-
-
Dividends
50 422
14 469
-
-
withholding
8 572
2 460
-
-
total
8 572
2 460
-
-
Income
92 000
92 000
92 000
92 000
Total tax
29 523
24 673
27 224
27 132
After tax
62 477
67 327
64 776
64 868
Living cost
20 628
20 628
20 628
20 628
Free-cash
41 849
46 699
44 148
44 240

Estimated living cost  is ₽20628 per week

₽12363
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2024
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽457
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.
₽5786
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Lisbon , Portugal
₽18516
₽23363
₽24384
₽23486
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
-
-
-
8 720
social contributions

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

-
-
-
31 971
surtax
-
-
-
-
total
-
-
-
40 691
Employee
40 977
-
74 343
-
income
8 523
-
19 703
-
social contributions
4 508
-
8 178
-
surtax
-
-
-
-
total
13 031
-
27 881
-
Employer
40 977
-
74 343
-
social contributions
9 732
-
17 657
-
total
9 732
-
17 657
-
Corporate
41 291
92 000
-
-
income
8 672
19 320
-
-
surtax
-
-
-
-
total
8 672
19 320
-
-
Dividends
32 619
72 680
-
-
withholding
9 133
20 350
-
-
total
9 133
20 350
-
-
Income
92 000
92 000
92 000
92 000
Total tax
40 568
39 670
45 538
40 691
After tax
51 432
52 330
46 462
51 309
Living cost
27 946
27 946
27 946
27 946
Free-cash
23 486
24 384
18 516
23 363

Estimated living cost  is ₽27946 per week

₽20910
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1648
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽467
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.
₽4922
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Batumi , Georgia
₽67269
₽84749
₽81069
₽79882
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
7 914
-
92 000
-
income
1 583
-
18 400
-
total
1 583
-
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%.

84 086
92 000
-
-
total
-
-
-
-
Dividends
84 086
92 000
-
-
withholding
4 204
4 600
-
-
total
4 204
4 600
-
-
Income
92 000
92 000
92 000
92 000
Total tax
5 787
4 600
18 400
920
After tax
86 213
87 400
73 600
91 080
Living cost
6 331
6 331
6 331
6 331
Free-cash
79 882
81 069
67 269
84 749

Estimated living cost  is ₽6331 per week

₽3924
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽526
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽174
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.
₽1707
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Ljubljana , Slovenia
₽20938
₽23574
₽39444
₽31993
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
-
-
-
18 535
health
-
-
-
9 054
unemployment
-
-
-
139
pensions
-
-
-
16 801
total
-
-
-
44 529
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.

39 398
-
79 605
-
income
6 794
-
17 178
-
health
2 545
-
5 142
-
unemployment
56
-
112
-
pensions
6 107
-
12 339
-
total
15 502
-
34 771
-
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.

39 398
-
79 605
-
unemployment
24
-
47
-
pensions
3 486
-
7 045
-
health
2 624
-
5 302
-
total
6 134
-
12 394
-
Corporate
46 468
92 000
-
-
income
8 829
17 481
-
-
total
8 829
17 481
-
-
Dividends
37 638
74 519
-
-
withholding
5 645
11 178
-
-
total
5 645
11 178
-
-
Income
92 000
92 000
92 000
92 000
Total tax
36 110
28 659
47 165
44 529
After tax
55 890
63 341
44 835
47 471
Living cost
23 897
23 897
23 897
23 897
Free-cash
31 993
39 444
20 938
23 574

Estimated living cost  is ₽23897 per week

₽16400
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1532
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽463
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5503
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Sliema , Malta
₽35271
₽28528
₽22750
₽25987
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
-
-
-
25 361
health

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

-
-
-
5 769
total
-
-
-
31 130
Employee
40 872
-
87 902
-
social contributions
4 095
-
4 098
-
income
4 435
-
16 191
-
total
8 530
-
20 289
-
Employer
40 872
-
87 902
-
social contributions
4 095
-
4 098
-
total
4 095
-
4 098
-
Corporate
47 033
92 000
-
-
income
16 461
32 201
-
-
total
16 461
32 201
-
-
Dividends
30 572
59 799
-
-
social contributions
4 585
4 707
-
-
total
4 585
4 707
-
-
Income
92 000
92 000
92 000
92 000
Total tax
33 671
36 908
24 387
31 130
After tax
58 329
55 092
67 613
60 870
Living cost
32 342
32 342
32 342
32 342
Free-cash
25 987
22 750
35 271
28 528

Estimated living cost  is ₽32342 per week

₽21304
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2550
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽495
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.
₽7992
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Vilnius , Lithuania
₽40200
₽40190
₽37235
₽37702
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
social contributions
-
-
-
12 696
health
-
-
-
6 422
total
-
-
-
32 918
Employee
30 209
-
92 000
-
income
5 038
-
13 790
-
social contributions
4 169
-
12 696
-
health
2 108
-
6 422
-
total
11 315
-
32 908
-
Employer
30 209
-
92 000
-
total
-
-
-
-
Corporate
61 791
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%.

3 089
4 601
-
-
total
3 089
4 601
-
-
Dividends
58 702
87 399
-
-
withholding
8 805
13 110
-
-
health
4 097
6 100
-
-
social contributions
8 100
12 062
-
-
total
21 002
31 272
-
-
Income
92 000
92 000
92 000
92 000
Total tax
35 406
35 873
32 908
32 918
After tax
56 594
56 127
59 092
59 082
Living cost
18 892
18 892
18 892
18 892
Free-cash
37 702
37 235
40 200
40 190

Estimated living cost  is ₽18892 per week

₽12644
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1165
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽435
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4648
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Prague , Czech Republic
₽22385
₽20508
₽39041
₽30373
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
social contributions
-
-
-
26 864
solidarity contribution
-
-
-
-
health
-
-
-
12 420
total
-
-
-
47 191
Employee
35 737
-
68 657
-
solidarity contribution
-
-
-
-
income
4 288
-
8 239
-
social contributions
2 323
-
4 463
-
health
4 824
-
9 269
-
total
11 435
-
21 971
-
Employer
35 737
-
68 657
-
social contributions
8 934
-
17 164
-
health
3 216
-
6 179
-
total
12 150
-
23 343
-
Corporate
44 113
92 000
-
-
income
8 381
17 480
-
-
total
8 381
17 480
-
-
Dividends
35 731
74 520
-
-
withholding
5 360
11 178
-
-
total
5 360
11 178
-
-
Income
92 000
92 000
92 000
92 000
Total tax
37 326
28 658
45 314
47 191
After tax
54 674
63 342
46 686
44 809
Living cost
24 301
24 301
24 301
24 301
Free-cash
30 373
39 041
22 385
20 508

Estimated living cost  is ₽24301 per week

₽18072
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1346
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽420
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.
₽4463
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Tbilisi , Georgia
₽63734
₽81214
₽77534
₽75684
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
12 333
-
92 000
-
income
2 467
-
18 400
-
total
2 467
-
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%.

79 667
92 000
-
-
total
-
-
-
-
Dividends
79 667
92 000
-
-
withholding
3 983
4 600
-
-
total
3 983
4 600
-
-
Income
92 000
92 000
92 000
92 000
Total tax
6 450
4 600
18 400
920
After tax
85 550
87 400
73 600
91 080
Living cost
9 866
9 866
9 866
9 866
Free-cash
75 684
77 534
63 734
81 214

Estimated living cost  is ₽9866 per week

₽6676
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽414
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽331
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.
₽2444
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Paris , France
₽14608
₽9861
₽3337
₽9461
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
-
-
-
9 172
social contributions
-
-
-
2 621
health
-
-
-
1 863
surtax
-
-
-
-
pensions
-
-
-
22 594
other
-
-
-
2 857
total
-
-
-
39 107
Employee
55 802
-
74 568
-
income
4 869
-
11 170
-
social contributions
1 589
-
2 125
-
surtax
-
-
-
-
pensions
6 312
-
3 633
-
total
12 770
-
16 928
-
Employer
55 802
-
74 568
-
unemployment
2 261
-
3 020
-
social contributions
167
-
223
-
pensions
9 169
-
6 397
-
other
1 926
-
2 573
-
health
3 906
-
5 219
-
total
17 429
-
17 432
-
Corporate
18 769
92 000
-
-
income
5 255
25 760
-
-
surtax
-
-
-
-
total
5 255
25 760
-
-
Dividends
13 514
66 240
-
-
withholding
1 730
8 479
-
-
surtax
-
-
-
-
social contributions
2 323
11 392
-
-
total
4 053
19 871
-
-
Income
92 000
92 000
92 000
92 000
Total tax
39 507
45 631
34 360
39 107
After tax
52 493
46 369
57 640
52 893
Living cost
43 032
43 032
43 032
43 032
Free-cash
9 461
3 337
14 608
9 861

Estimated living cost  is ₽43032 per week

₽29123
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3520
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.
₽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
Belgrade , Serbia
₽33686
₽33687
₽51104
₽46733
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
-
-
-
18 127
health
-
-
-
6 763
unemployment
-
-
-
985
pensions
-
-
-
17 072
total
-
-
-
42 947
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.

23 170
-
80 246
-
income
3 194
-
18 127
-
health
1 193
-
3 382
-
unemployment
174
-
492
-
pensions
3 244
-
9 193
-
total
7 805
-
31 194
-
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.

23 170
-
80 246
-
unemployment
174
-
492
-
pensions
2 780
-
7 880
-
health
1 193
-
3 382
-
total
4 147
-
11 754
-
Corporate
64 682
92 000
-
-
income
9 702
13 800
-
-
total
9 702
13 800
-
-
Dividends
54 980
78 200
-
-
withholding
8 247
11 730
-
-
total
8 247
11 730
-
-
Income
92 000
92 000
92 000
92 000
Total tax
29 901
25 530
42 948
42 947
After tax
62 099
66 470
49 052
49 053
Living cost
15 366
15 366
15 366
15 366
Free-cash
46 733
51 104
33 686
33 687

Estimated living cost  is ₽15366 per week

₽10346
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1189
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽445
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.
₽3387
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Zurich , Switzerland
₽9568
₽14134
-₽20114
₽6490
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
regional
-
-
-
3 448
national
-
-
-
754
health
-
-
-
208
city
-
-
-
969
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.

-
-
-
1 840
pensions
-
-
-
8 463
total
-
-
-
15 682
Employee
72 771
-
82 345
-
regional
2 383
-
2 947
-
city
781
-
885
-
health
165
-
185
-
unemployment
-
-
-
-
national
344
-
565
-
pensions
6 114
-
6 917
-
total
9 787
-
11 499
-
Employer
72 771
-
82 345
-
unemployment
-
-
-
-
pensions
6 114
-
6 917
-
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.

1 455
-
1 647
-
health
165
-
185
-
total
7 734
-
8 749
-
Corporate
10 696
92 000
-
-
regional
2 262
19 458
-
-
national
909
7 819
-
-
total
3 171
27 277
-
-
Dividends
7 525
64 723
-
-
withholding
2 634
22 653
-
-
total
2 634
22 653
-
-
Income
92 000
92 000
92 000
92 000
Total tax
23 326
49 930
20 248
15 682
After tax
68 674
42 070
71 752
76 318
Living cost
62 184
62 184
62 184
62 184
Free-cash
6 490
-20 114
9 568
14 134

Estimated living cost  is ₽62184 per week

₽40437
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽5580
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.
₽15403
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details

Additional information

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

Helsinki , Finland
₽18049
₽30798
₽26741
₽25108
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
-
-
-
16 372
national
-
-
-
9 579
health
-
-
-
1 045
total
-
-
-
26 996
Employee
46 875
-
77 395
-
health
350
-
820
-
unemployment
703
-
1 162
-
national
774
-
5 301
-
municipal
7 678
-
12 633
-
pensions
3 163
-
5 224
-
total
12 668
-
25 140
-
Employer
46 875
-
77 395
-
unemployment
304
-
504
-
pensions
8 133
-
13 428
-
accident
47
-
78
-
health
360
-
595
-
total
8 844
-
14 605
-
Corporate
36 280
92 000
-
-
income
7 257
18 401
-
-
total
7 257
18 401
-
-
Dividends

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

21 768
55 200
-
-
national
-
2 715
-
-
municipal
3 917
9 937
-
-
total
3 917
12 652
-
-
Income
92 000
92 000
92 000
92 000
Total tax
32 686
31 053
39 745
26 996
After tax
59 314
60 947
52 255
65 004
Living cost
34 206
34 206
34 206
34 206
Free-cash
25 108
26 741
18 049
30 798

Estimated living cost  is ₽34206 per week

₽22343
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3290
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽544
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.
₽8029
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Brussels , Belgium
₽3205
₽10370
₽19099
₽5740
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
-
-
-
29 986
social contributions
-
-
-
14 508
communal

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

-
-
-
4 650
total
-
-
-
49 144
Employee

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

63 731
-
71 258
-
health

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

2 994
-
3 349
-
communal

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

3 324
-
3 716
-
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.

555
-
621
-
national
19 593
-
22 537
-
pensions

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

4 780
-
5 344
-
total
31 246
-
35 567
-
Employer

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

63 731
-
71 258
-
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.

930
-
1 040
-
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.

5 647
-
6 313
-
surtax
7 226
-
8 082
-
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.

828
-
925
-
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.

3 919
-
4 382
-
total
18 550
-
20 742
-
Corporate
9 718
92 000
-
-
income
1 944
18 401
-
-
surtax
39
369
-
-
total
1 983
18 770
-
-
Dividends
7 735
73 231
-
-
withholding

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

1 995
21 645
-
-
total
1 995
21 645
-
-
Income
92 000
92 000
92 000
92 000
Total tax
53 774
40 415
56 309
49 144
After tax
38 226
51 585
35 691
42 856
Living cost
32 485
32 485
32 485
32 485
Free-cash
5 740
19 099
3 205
10 370

Estimated living cost  is ₽32485 per week

₽20925
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2840
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽509
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.
₽8212
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Stockholm , Sweden
₽12952
₽12266
₽14053
₽13241
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
-
-
-
20 584
national
-
-
-
-
health
-
-
-
4 948
accident
-
-
-
159
unemployment
-
-
-
79
pensions
-
-
-
8 571
other
-
-
-
9 214
total
-
-
-
43 555
Employee
51 552
-
70 004
-
national
-
-
-
-
municipal
15 373
-
20 875
-
total
15 373
-
20 875
-
Employer
51 552
-
70 004
-
unemployment
1 361
-
1 848
-
pensions
5 573
-
7 567
-
other
5 990
-
8 134
-
accident
103
-
140
-
health
3 170
-
4 305
-
total
16 197
-
21 994
-
Corporate
24 251
92 000
-
-
income
5 335
20 240
-
-
total
5 335
20 240
-
-
Dividends
18 916
71 760
-
-
withholding
5 675
21 528
-
-
total
5 675
21 528
-
-
Income
92 000
92 000
92 000
92 000
Total tax
42 580
41 768
42 869
43 555
After tax
49 420
50 232
49 131
48 445
Living cost
36 179
36 179
36 179
36 179
Free-cash
13 241
14 053
12 952
12 266

Estimated living cost  is ₽36179 per week

₽23978
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3550
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽549
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.
₽8101
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Oslo , Norway
₽41390
₽24794
₽17188
-₽42025
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
55 612
-
-
-
income
12 267
-
-
-
social contributions
4 560
-
650
-
total
16 827
-
650
-
Employer
55 612
-
-
-
social contributions
78 413
-
11 175
-
total
78 413
-
11 175
-
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
95 240
36 027
11 825
28 421
After tax
-3 240
55 973
80 175
63 579
Living cost
38 785
38 785
38 785
38 785
Free-cash
-42 025
17 188
41 390
24 794

Estimated living cost  is ₽38785 per week

₽25165
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3648
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽494
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9478
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Limassol , Cyprus
₽35878
₽35970
₽38429
₽34733
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
-
-
-
10 434
social contributions
-
-
-
14 351
health
-
-
-
2 347
total
-
-
-
27 132
Employee
68 510
68 510
83 523
-
income
7 194
6 342
10 395
-
social contributions
3 329
5 686
6 932
-
health
681
1 165
1 420
-
total
11 204
13 193
18 747
-
Employer
68 510
68 510
83 523
-
social contributions
3 329
5 686
6 932
-
health
742
1 268
1 545
-
total
4 071
6 954
8 477
-
Corporate
47 826
16 535
-
-
income
5 979
2 066
-
-
total
5 979
2 066
-
-
Dividends
41 847
14 469
-
-
withholding
7 115
2 460
-
-
total
7 115
2 460
-
-
Income
92 000
92 000
92 000
92 000
Total tax
28 369
24 673
27 224
27 132
After tax
63 631
67 327
64 776
64 868
Living cost
28 898
28 898
28 898
28 898
Free-cash
34 733
38 429
35 878
35 970

Estimated living cost  is ₽28898 per week

₽19755
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2257
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽485
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6401
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Edinburgh , United Kingdom
₽25289
₽33470
₽34646
₽32024
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
-
-
-
19 929
pensions
-
-
-
6 562
total
-
-
-
26 491
Employee
43 978
-
80 923
-
income
8 009
-
14 473
-
health
574
-
1 332
-
pensions
3 357
-
7 790
-
total
11 940
-
23 595
-
Employer
43 978
-
80 923
-
pensions
4 443
-
9 540
-
health
836
-
1 537
-
total
5 279
-
11 077
-
Corporate
42 743
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.

8 121
17 480
-
-
total
8 121
17 480
-
-
Dividends
34 622
74 520
-
-
withholding
2 597
7 835
-
-
total
2 597
7 835
-
-
Income
92 000
92 000
92 000
92 000
Total tax
27 937
25 315
34 672
26 491
After tax
64 063
66 685
57 328
65 509
Living cost
32 039
32 039
32 039
32 039
Free-cash
32 024
34 646
25 289
33 470

Estimated living cost  is ₽32039 per week

₽21979
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2946
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽401
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.
₽6711
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details

Additional information

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

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

Rome , Italy
₽6410
₽10619
₽12965
₽8915
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
-
-
-
1 864
national
-
-
-
19 746
social contributions
-
-
-
23 662
total
-
-
-
45 887
Employee
75 078
-
92 000
-
regional
1 133
-
1 575
-
social contributions
25 316
-
31 022
-
national
12 687
-
16 950
-
municipal
448
-
549
-
total
39 584
-
50 096
-
Employer
75 078
-
92 000
-
total
-
-
-
-
Corporate
16 922
92 000
-
-
nationa
4 061
22 080
-
-
municipal
815
4 435
-
-
total
4 876
26 515
-
-
Dividends
12 046
65 486
-
-
withholding
3 131
17 026
-
-
total
3 131
17 026
-
-
Income
92 000
92 000
92 000
92 000
Total tax
47 591
43 541
50 096
45 887
After tax
44 409
48 459
41 904
46 113
Living cost
35 494
35 494
35 494
35 494
Free-cash
8 915
12 965
6 410
10 619

Estimated living cost  is ₽35494 per week

₽24932
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2441
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽536
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.
₽7583
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Gdansk , Poland
₽29383
₽44505
-₽11140
₽4600
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
-
-
-
23 018
health
-
-
-
1 843
accident
-
-
-
213
pensions
-
-
-
3 516
other
-
-
-
313
total
-
-
-
28 903
Employee
29 247
-
79 417
-
income
4 012
-
15 901
-
health
3 349
-
9 093
-
pensions
3 293
-
6 448
-
total
10 654
-
31 442
-
Employer
29 247
-
79 417
-
unemployment
717
-
1 946
-
pensions
4 756
-
9 311
-
accident
488
-
1 326
-
total
5 961
-
12 583
-
Corporate
56 793
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.

51 114
82 800
-
-
total
51 114
82 800
-
-
Dividends
5 679
9 200
-
-
withholding
1 079
1 748
-
-
total
1 079
1 748
-
-
Income
92 000
92 000
92 000
92 000
Total tax
68 808
84 548
44 025
28 903
After tax
23 192
7 452
47 975
63 097
Living cost
18 592
18 592
18 592
18 592
Free-cash
4 600
-11 140
29 383
44 505

Estimated living cost  is ₽18592 per week

₽13627
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1030
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽388
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.
₽3548
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Berlin , Germany
₽30731
₽23473
₽13058
₽24713
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
income

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

-
-
-
19 701
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.

-
-
-
6 087
trade
-
-
-
7 258
surtax

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

-
-
-
1 084
total
-
-
-
34 130
Employee

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

44 331
-
92 000
-
income

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

3 645
-
19 701
-
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.

6 087
-
6 087
-
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.

201
-
1 084
-
total
9 933
-
26 872
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
47 669
92 000
-
-
chamber of commerce
205
271
-
-
income
7 150
13 800
-
-
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.

394
759
-
-
trade
6 841
13 201
-
-
total
14 590
28 031
-
-
Dividends
33 080
63 969
-
-
withholding
7 931
15 653
-
-
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.

436
861
-
-
total
8 367
16 514
-
-
Income
92 000
92 000
92 000
92 000
Total tax
32 890
44 545
26 872
34 130
After tax
59 110
47 455
65 128
57 870
Living cost
34 397
34 397
34 397
34 397
Free-cash
24 713
13 058
30 731
23 473

Estimated living cost  is ₽34397 per week

₽23728
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3701
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽499
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.
₽6469
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Riga , Latvia
₽33289
₽30543
₽55063
₽47757
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
-
-
-
13 343
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.

-
-
-
29 578
surtax
-
-
-
-
total
-
-
-
42 921
Employee
26 034
-
74 139
-
income
4 634
-
14 161
-
social contributions

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

2 864
-
8 155
-
surtax
-
-
-
-
total
7 498
-
22 316
-
Employer
26 034
-
74 139
-
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.

6 271
-
17 859
-
surtax
-
-
-
-
total
6 271
-
17 859
-
Corporate
59 695
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%.

11 938
18 401
-
-
total
11 938
18 401
-
-
Dividends

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

47 756
73 599
-
-
total
-
-
-
-
Income
92 000
92 000
92 000
92 000
Total tax
25 707
18 401
40 175
42 921
After tax
66 293
73 599
51 825
49 079
Living cost
18 536
18 536
18 536
18 536
Free-cash
47 757
55 063
33 289
30 543

Estimated living cost  is ₽18536 per week

₽11825
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1765
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽421
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.
₽4524
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Istanbul , Turkey
₽40425
₽41256
₽45725
₽43807
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
-
-
-
24 360
health
-
-
-
6 179
pensions
-
-
-
8 522
total
-
-
-
39 061
Employee
17 795
-
82 413
-
income
3 442
-
23 913
-
health
890
-
2 131
-
unemployment
178
-
426
-
pensions
1 601
-
3 835
-
total
6 111
-
30 305
-
Employer
17 795
-
82 413
-
unemployment
356
-
852
-
pensions
1 957
-
4 687
-
health
1 691
-
4 048
-
total
4 004
-
9 587
-
Corporate
70 201
92 000
-
-
income
15 444
20 240
-
-
total
15 444
20 240
-
-
Dividends
54 757
71 760
-
-
withholding
10 951
14 352
-
-
total
10 951
14 352
-
-
Income
92 000
92 000
92 000
92 000
Total tax
36 510
34 592
39 892
39 061
After tax
55 490
57 408
52 108
52 939
Living cost
11 683
11 683
11 683
11 683
Free-cash
43 807
45 725
40 425
41 256

Estimated living cost  is ₽11683 per week

₽6943
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽947
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽268
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.
₽3526
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Athens , Greece
₽25236
₽27020
₽37857
₽35023
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
-
-
-
17 638
health
-
-
-
6 533
unemployment
-
-
-
203
surtax
-
-
-
2 193
pensions
-
-
-
18 401
other
-
-
-
-
total
-
-
-
44 968
Employee
30 004
-
76 002
-
other
-
-
-
-
income
5 030
-
16 470
-
health
766
-
1 938
-
unemployment
2 088
-
5 290
-
surtax
107
-
1 987
-
pensions
2 002
-
5 069
-
total
9 993
-
30 754
-
Employer
30 004
-
76 002
-
unemployment
952
-
2 409
-
pensions
4 000
-
10 131
-
other
-
-
-
-
health
1 364
-
3 458
-
total
6 316
-
15 998
-
Corporate
55 679
92 000
-
-
income
14 476
23 919
-
-
total
14 476
23 919
-
-
Dividends
41 203
68 081
-
-
withholding
6 180
10 212
-
-
total
6 180
10 212
-
-
Income
92 000
92 000
92 000
92 000
Total tax
36 965
34 131
46 752
44 968
After tax
55 035
57 869
45 248
47 032
Living cost
20 012
20 012
20 012
20 012
Free-cash
35 023
37 857
25 236
27 020

Estimated living cost  is ₽20012 per week

₽12082
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1740
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.
₽5727
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Graz , Austria
-₽857
₽18094
₽23195
₽22753
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
-
-
-
15 589
chamber of commerce
-
-
-
369
health
-
-