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
₽ 93000
per

Your estimated
City
free-cash

Dresden , Germany
₽16273
₽27510
₽29207
₽36414
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.

-
-
-
93 000
trade
-
-
-
7 207
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.

-
-
-
17 887
health

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

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

-
-
-
6 941
surtax

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

-
-
-
983
total
-
-
-
33 018
Employee

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

38 861
-
93 000
-
health

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

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

6 941
-
6 941
-
surtax

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

60
-
983
-
income

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

1 086
-
17 887
-
total
8 087
-
25 811
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
54 139
93 000
-
-
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.

447
767
-
-
income
8 121
13 950
-
-
trade
8 526
14 648
-
-
chamber of commerce
231
287
-
-
total
17 325
29 652
-
-
Dividends
36 812
63 347
-
-
surtax

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

486
850
-
-
withholding
8 817
15 450
-
-
total
9 303
16 300
-
-
Income
93 000
93 000
93 000
93 000
Total tax
34 715
45 952
25 811
33 018
After tax
58 285
47 048
67 189
59 982
Living cost
30 775
30 775
30 775
30 775
Free-cash
27 510
16 273
36 414
29 207

Estimated living cost  is ₽30775 per week

₽19358
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3588
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽575
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7254
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Dresden model

Close
Reykjavik , Iceland
₽6764
₽5912
₽5134
₽5864
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
-
-
-
93 000
municipal
-
-
-
9 585
pensions
-
-
-
11 160
national
-
-
-
14 853
social contributions
-
-
-
1 000
total
-
-
-
36 598
Employee
79 474
-
80 398
-
municipal
9 816
-
9 945
-
pensions
3 179
-
3 216
-
national
15 211
-
15 411
-
total
28 206
-
28 572
-
Employer
79 474
-
80 398
-
social contributions
854
-
864
-
pensions
6 358
-
6 432
-
total
7 212
-
7 296
-
Corporate
1 068
93 000
-
-
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%.

214
18 600
-
-
total
214
18 600
-
-
Dividends
854
74 400
-
-
withholding
188
16 368
-
-
total
188
16 368
-
-
Income
93 000
93 000
93 000
93 000
Total tax
35 820
34 968
35 868
36 598
After tax
57 180
58 032
57 132
56 402
Living cost
51 268
51 268
51 268
51 268
Free-cash
5 912
6 764
5 864
5 134

Estimated living cost  is ₽51268 per week

₽34846
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4766
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽767
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽10889
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

It is very difficult to get a residence permit on a basis of self-employment for a Third Country National (non-EU/EFTA/Swiss and without a long-term EU resident permit). EU/EFTA nationals and long-term EU resident permit holders can register self-employed and apply for a permanent residence.

Source of data for Reykjavik model

Close
Riga , Latvia
₽53261
₽44929
₽28607
₽31377
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.

-
-
-
93 000
microenterprise
-
-
-
-
income
-
-
-
13 356
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.

-
-
-
29 899
total
-
-
-
43 255
Employee
29 689
-
74 945
-
social contributions

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

3 266
-
8 245
-
surtax
-
-
-
-
income
5 285
-
14 185
-
total
8 551
-
22 430
-
Employer
29 689
-
74 945
-
social contributions

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

7 151
-
18 055
-
surtax
-
-
-
-
total
7 151
-
18 055
-
Corporate
56 159
93 000
-
-
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%.

11 231
18 601
-
-
total
11 231
18 601
-
-
Dividends

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

44 928
74 399
-
-
total
-
-
-
-
Income
93 000
93 000
93 000
93 000
Total tax
26 933
18 601
40 485
43 255
After tax
66 067
74 399
52 515
49 745
Living cost
21 138
21 138
21 138
21 138
Free-cash
44 929
53 261
31 377
28 607

Estimated living cost  is ₽21138 per week

₽13485
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2013
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽480
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5160
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Riga model

Close
Rotterdam , Netherlands
-₽2191
-₽7895
₽10273
-₽7895
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
-
-
-
93 000
income
-
-
-
16 578
pensions
-
-
-
11 904
health
-
-
-
11 682
total
-
-
-
40 164
Employee
86 765
86 765
86 765
-
health
13 318
11 328
13 318
-
income

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

14 202
14 202
14 202
-
pensions
15 618
11 904
15 618
-
total
43 138
37 434
43 138
-
Employer
86 765
86 765
86 765
-
unemployment
3 124
3 124
3 124
-
pensions
6 039
6 039
6 039
-
health
6 031
6 031
6 031
-
total
15 194
15 194
15 194
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
income
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
93 000
93 000
93 000
93 000
Total tax
58 332
52 628
58 332
40 164
After tax
34 668
40 372
34 668
52 836
Living cost
42 563
42 563
42 563
42 563
Free-cash
-7 895
-2 191
-7 895
10 273

Estimated living cost  is ₽42563 per week

₽30164
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3837
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽677
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7886
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Rotterdam model

Close
Stockholm , Sweden
₽11625
₽10745
₽8668
₽10510
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
-
-
-
93 000
municipal
-
-
-
20 320
accident
-
-
-
172
pensions
-
-
-
9 276
other
-
-
-
9 971
unemployment
-
-
-
86
health
-
-
-
5 354
national
-
-
-
-
total
-
-
-
45 179
Employee
55 789
-
70 765
-
municipal
16 636
-
21 102
-
national
-
-
-
-
total
16 636
-
21 102
-
Employer
55 789
-
70 765
-
accident
112
-
142
-
other
6 483
-
8 223
-
unemployment
1 473
-
1 868
-
pensions
6 031
-
7 650
-
health
3 431
-
4 352
-
total
17 530
-
22 235
-
Corporate
19 682
93 000
-
-
income
4 330
20 460
-
-
total
4 330
20 460
-
-
Dividends
15 352
72 540
-
-
withholding
4 606
21 762
-
-
total
4 606
21 762
-
-
Income
93 000
93 000
93 000
93 000
Total tax
43 102
42 222
43 337
45 179
After tax
49 898
50 778
49 663
47 821
Living cost
39 153
39 153
39 153
39 153
Free-cash
10 745
11 625
10 510
8 668

Estimated living cost  is ₽39153 per week

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

Source of data for Stockholm model

Close
Hamburg , Germany
₽6655
₽20931
₽19748
₽27275
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.

-
-
-
93 000
trade
-
-
-
7 527
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.

-
-
-
17 887
health

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

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

-
-
-
6 941
surtax

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

-
-
-
983
total
-
-
-
33 338
Employee

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

51 525
-
93 000
-
health

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

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

6 941
-
6 941
-
surtax

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

243
-
983
-
income

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

4 427
-
17 887
-
total
11 611
-
25 811
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
41 475
93 000
-
-
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.

341
767
-
-
income
6 222
13 950
-
-
trade
6 822
15 298
-
-
chamber of commerce
214
287
-
-
total
13 599
30 302
-
-
Dividends
27 876
62 698
-
-
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.

362
841
-
-
withholding
6 583
15 288
-
-
total
6 945
16 129
-
-
Income
93 000
93 000
93 000
93 000
Total tax
32 155
46 431
25 811
33 338
After tax
60 845
46 569
67 189
59 662
Living cost
39 914
39 914
39 914
39 914
Free-cash
20 931
6 655
27 275
19 748

Estimated living cost  is ₽39914 per week

₽26695
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4209
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽596
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8414
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Hamburg model

Close
Limassol , Cyprus
₽35171
₽30959
₽34193
₽34101
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
-
-
-
93 000
income
-
-
-
8 973
health
-
-
-
2 372
social contributions
-
-
-
14 507
total
-
-
-
25 852
Employee
78 128
78 128
84 429
-
social contributions
3 796
6 484
7 007
-
health
777
1 328
1 435
-
income
8 204
7 232
8 933
-
total
12 777
15 044
17 375
-
Employer
78 128
78 128
84 429
-
social contributions
3 796
6 484
7 007
-
health
846
1 446
1 562
-
total
4 642
7 930
8 569
-
Corporate
42 624
6 941
-
-
income
5 327
868
-
-
total
5 327
868
-
-
Dividends
37 297
6 074
-
-
withholding
6 340
1 032
-
-
total
6 340
1 032
-
-
Income
93 000
93 000
93 000
93 000
Total tax
29 086
24 874
25 944
25 852
After tax
63 914
68 126
67 056
67 148
Living cost
32 955
32 955
32 955
32 955
Free-cash
30 959
35 171
34 101
34 193

Estimated living cost  is ₽32955 per week

₽22528
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2574
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽553
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7300
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Limassol model

Close
Budapest , Hungary
₽34017
₽34399
₽46022
₽35509
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
-
-
-
93 000
income
-
-
-
11 369
pensions
-
-
-
9 300
unemployment
-
-
-
1 395
health
-
-
-
6 510
total
-
-
-
28 574
Employee

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

The minimum wage is 138,000 HUF per month.

26 567
10 573
77 824
-
health
1 860
740
5 448
-
income
3 248
1 293
9 514
-
pensions
2 657
1 057
7 782
-
unemployment
399
159
1 167
-
total
8 164
3 249
23 911
-
Employer

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

The minimum wage is 138,000 HUF per month.

26 567
10 573
77 824
-
pensions
5 181
2 062
15 176
-
total
5 181
2 062
15 176
-
Corporate
61 253
80 365
-
-
income
5 513
7 233
-
-
total
5 513
7 233
-
-
Dividends
55 740
73 132
-
-
social contributions
10 748
14 140
-
-
withholding
10 591
13 895
-
-
total
21 339
28 035
-
-
Income
93 000
93 000
93 000
93 000
Total tax
40 197
40 579
39 087
28 574
After tax
52 803
52 421
53 913
64 426
Living cost
18 404
18 404
18 404
18 404
Free-cash
34 399
34 017
35 509
46 022

Estimated living cost  is ₽18404 per week

₽12559
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1506
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽368
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3971
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Budapest model

Close
Tallinn , Estonia
₽49858
₽43548
₽25310
₽29064
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
-
-
-
93 000
income
-
-
-
12 461
pensions
-
-
-
18 599
health
-
-
-
12 089
total
-
-
-
43 149
Employee
28 823
-
69 508
-
income
3 245
-
13 400
-
pensions
577
-
1 390
-
unemployment
461
-
1 113
-
total
4 283
-
15 903
-
Employer
28 823
-
69 508
-
unemployment
231
-
555
-
pensions
5 765
-
13 902
-
health
3 746
-
9 035
-
total
9 742
-
23 492
-
Corporate
54 434
93 000
-
-
income
10 886
18 601
-
-
total
10 886
18 601
-
-
Dividends
43 548
74 399
-
-
total
-
-
-
-
Income
93 000
93 000
93 000
93 000
Total tax
24 911
18 601
39 395
43 149
After tax
68 089
74 399
53 605
49 851
Living cost
24 541
24 541
24 541
24 541
Free-cash
43 548
49 858
29 064
25 310

Estimated living cost  is ₽24541 per week

₽16833
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1462
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽494
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5754
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Tallinn model

Close
Gdansk , Poland
-₽14660
₽4129
₽41687
₽25347
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
-
-
-
93 000
accident
-
-
-
255
income
-
-
-
22 094
pensions
-
-
-
4 197
other
-
-
-
374
health
-
-
-
2 200
total
-
-
-
29 120
Employee
34 910
-
78 646
-
health
3 997
-
9 005
-
income
4 789
-
14 404
-
pensions
3 931
-
7 696
-
total
12 717
-
31 105
-
Employer
34 910
-
78 646
-
accident
583
-
1 314
-
unemployment
855
-
1 927
-
pensions
5 677
-
11 114
-
total
7 115
-
14 355
-
Corporate
50 975
93 000
-
-
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.

45 877
83 700
-
-
total
45 877
83 700
-
-
Dividends
5 098
9 300
-
-
withholding
969
1 767
-
-
total
969
1 767
-
-
Income
93 000
93 000
93 000
93 000
Total tax
66 678
85 467
45 460
29 120
After tax
26 322
7 533
47 540
63 880
Living cost
22 193
22 193
22 193
22 193
Free-cash
4 129
-14 660
25 347
41 687

Estimated living cost  is ₽22193 per week

₽16265
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1230
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽463
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4235
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Gdansk model

Close
Batumi , Georgia
₽79089
₽77353
₽82809
₽65139
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%.

-
-
-
93 000
microenterprise

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

-
-
-
930
total
-
-
-
930
Employee
11 576
-
93 000
-
income
2 315
-
18 600
-
total
2 315
-
18 600
-
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%.

81 424
93 000
-
-
total
-
-
-
-
Dividends
81 424
93 000
-
-
withholding
4 071
4 650
-
-
total
4 071
4 650
-
-
Income
93 000
93 000
93 000
93 000
Total tax
6 386
4 650
18 600
930
After tax
86 614
88 350
74 400
92 070
Living cost
9 261
9 261
9 261
9 261
Free-cash
77 353
79 089
65 139
82 809

Estimated living cost  is ₽9261 per week

₽5739
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽770
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽255
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽2497
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Batumi model

Close
Bratislava , Slovakia
₽41255
₽34393
₽23287
₽27441
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
-
-
-
93 000
income
-
-
-
11 812
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.

-
-
-
22 320
other
-
-
-
4 417
health
-
-
-
4 091
total
-
-
-
42 640
Employee
36 891
-
74 282
-
health
517
-
1 039
-
income
6 351
-
12 787
-
pensions

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

2 582
-
5 200
-
unemployment
368
-
742
-
total
9 818
-
19 768
-
Employer
36 891
-
74 282
-
accident
295
-
594
-
other
1 845
-
3 714
-
unemployment
368
-
742
-
pensions

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

6 272
-
12 629
-
health
517
-
1 039
-
total
9 297
-
18 718
-
Corporate
46 811
93 000
-
-
income
9 830
19 530
-
-
total
9 830
19 530
-
-
Dividends
36 982
73 470
-
-
withholding
2 589
5 142
-
-
total
2 589
5 142
-
-
Income
93 000
93 000
93 000
93 000
Total tax
31 534
24 672
38 486
42 640
After tax
61 466
68 328
54 514
50 360
Living cost
27 073
27 073
27 073
27 073
Free-cash
34 393
41 255
27 441
23 287

Estimated living cost  is ₽27073 per week

₽19129
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1828
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽436
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5680
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Bratislava model

Close
London , United Kingdom
₽1271
-₽17054
₽289
-₽9862
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
-
-
-
93 000
income
-
-
-
17 641
pensions
-
-
-
6 661
total
-
-
-
24 302
Employee
96 788
-
82 047
-
health
1 595
-
1 293
-
income
17 447
-
14 638
-
pensions
9 337
-
7 569
-
total
28 379
-
23 500
-
Employer
96 788
-
82 047
-
pensions
11 428
-
9 394
-
health
1 838
-
1 559
-
total
13 266
-
10 953
-
Corporate
-
93 000
-
-
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.

-
17 670
-
-
total
-
17 670
-
-
Dividends
-
75 330
-
-
withholding
-
5 650
-
-
total
-
5 650
-
-
Income
93 000
93 000
93 000
93 000
Total tax
41 645
23 320
34 453
24 302
After tax
51 355
69 680
58 547
68 698
Living cost
68 409
68 409
68 409
68 409
Free-cash
-17 054
1 271
-9 862
289

Estimated living cost  is ₽68409 per week

₽51260
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽8038
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽556
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8556
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Additional information

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

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

Source of data for London model

Close
Varna , Bulgaria
₽66193
₽61473
₽56251
₽58972
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
-
-
-
93 000
income
-
-
-
13 950
pensions

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

-
-
-
5 253
unemployment
-
-
-
142
health
-
-
-
4 082
total
-
-
-
23 427
Employee
17 641
-
86 037
-
health
811
-
1 633
-
accident

We are using the highest rate at 1.1%.

194
-
390
-
income
1 764
-
8 604
-
pensions

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

1 549
-
3 116
-
total
4 318
-
13 743
-
Employer
17 641
-
86 037
-
accident

We are using the highest rate at 1.1%.

194
-
390
-
unemployment
105
-
213
-
pensions

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

1 944
-
3 911
-
health
1 218
-
2 449
-
total
3 461
-
6 963
-
Corporate
71 898
93 000
-
-
income
7 190
9 300
-
-
total
7 190
9 300
-
-
Dividends
64 708
83 700
-
-
withholding
3 236
4 185
-
-
total
3 236
4 185
-
-
Income
93 000
93 000
93 000
93 000
Total tax
18 205
13 485
20 706
23 427
After tax
74 795
79 515
72 294
69 573
Living cost
13 322
13 322
13 322
13 322
Free-cash
61 473
66 193
58 972
56 251

Estimated living cost  is ₽13322 per week

₽7778
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽951
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽353
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4240
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Varna model

Close
Amsterdam , Netherlands
-₽15969
-₽17693
-₽3505
-₽21673
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
-
-
-
93 000
income
-
-
-
16 578
pensions
-
-
-
11 904
health
-
-
-
11 682
total
-
-
-
40 164
Employee
94 199
86 765
86 765
-
health
11 752
11 328
13 318
-
income

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

14 202
14 202
14 202
-
pensions
11 904
11 904
15 618
-
total
37 858
37 434
43 138
-
Employer
94 199
86 765
86 765
-
unemployment
3 392
3 124
3 124
-
pensions
6 556
6 039
6 039
-
health
6 546
6 031
6 031
-
total
16 494
15 194
15 194
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
income
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
93 000
93 000
93 000
93 000
Total tax
54 352
52 628
58 332
40 164
After tax
38 648
40 372
34 668
52 836
Living cost
56 341
56 341
56 341
56 341
Free-cash
-17 693
-15 969
-21 673
-3 505

Estimated living cost  is ₽56341 per week

₽41561
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽5032
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽646
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9103
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Amsterdam model

Close
Brno , Czech Republic
₽39757
₽31096
₽21022
₽22921
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
-
-
-
93 000
income
-
-
-
7 993
health
-
-
-
12 555
solidarity contribution
-
-
-
-
social contributions
-
-
-
27 156
total
-
-
-
47 704
Employee
35 697
-
69 403
-
social contributions
2 320
-
4 511
-
health
4 819
-
9 369
-
solidarity contribution
-
-
-
-
income
4 284
-
8 328
-
total
11 423
-
22 208
-
Employer
35 697
-
69 403
-
social contributions
8 924
-
17 351
-
health
3 213
-
6 246
-
total
12 137
-
23 597
-
Corporate
45 166
93 000
-
-
income
8 582
17 670
-
-
total
8 582
17 670
-
-
Dividends
36 585
75 330
-
-
withholding
5 488
11 299
-
-
total
5 488
11 299
-
-
Income
93 000
93 000
93 000
93 000
Total tax
37 630
28 969
45 805
47 704
After tax
55 370
64 031
47 195
45 296
Living cost
24 274
24 274
24 274
24 274
Free-cash
31 096
39 757
22 921
21 022

Estimated living cost  is ₽24274 per week

₽16861
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1727
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽477
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5209
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Brno model

Close
Milan , Italy
₽6746
₽1440
₽5488
₽1064
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
-
-
-
93 000
municipal
-
-
-
553
regional
-
-
-
1 012
national
-
-
-
19 154
social contributions
-
-
-
23 920
total
-
-
-
44 639
Employee
90 299
-
93 000
-
social contributions
30 449
-
31 359
-
regional
852
-
883
-
municipal
478
-
494
-
national
15 647
-
16 327
-
total
47 426
-
49 063
-
Employer
90 299
-
93 000
-
total
-
-
-
-
Corporate
2 701
93 000
-
-
nationa
648
22 320
-
-
municipal
106
3 627
-
-
total
754
25 947
-
-
Dividends
1 947
67 053
-
-
withholding
507
17 434
-
-
total
507
17 434
-
-
Income
93 000
93 000
93 000
93 000
Total tax
48 687
43 381
49 063
44 639
After tax
44 313
49 619
43 937
48 361
Living cost
42 873
42 873
42 873
42 873
Free-cash
1 440
6 746
1 064
5 488

Estimated living cost  is ₽42873 per week

₽29886
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2811
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽657
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9517
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Milan model

Close
Thessaloniki , Greece
₽36076
₽32916
₽26307
₽24520
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
-
-
-
93 000
income
-
-
-
16 900
pensions
-
-
-
18 601
other
-
-
-
-
unemployment
-
-
-
231
health
-
-
-
6 604
surtax
-
-
-
1 936
total
-
-
-
44 272
Employee
33 600
-
76 827
-
other
-
-
-
-
health
858
-
1 959
-
surtax
110
-
1 730
-
income
5 632
-
15 728
-
pensions
2 240
-
5 125
-
unemployment
2 339
-
5 347
-
total
11 179
-
29 889
-
Employer
33 600
-
76 827
-
other
-
-
-
-
unemployment
1 064
-
2 435
-
pensions
4 479
-
10 240
-
health
1 529
-
3 496
-
total
7 072
-
16 171
-
Corporate
52 328
93 000
-
-
income
13 605
24 181
-
-
total
13 605
24 181
-
-
Dividends
38 723
68 819
-
-
withholding
5 808
10 323
-
-
total
5 808
10 323
-
-
Income
93 000
93 000
93 000
93 000
Total tax
37 664
34 504
46 060
44 272
After tax
55 336
58 496
46 940
48 728
Living cost
22 420
22 420
22 420
22 420
Free-cash
32 916
36 076
24 520
26 307

Estimated living cost  is ₽22420 per week

₽13709
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2069
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽517
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6126
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Source of data for Thessaloniki model

Close
Cambridge , United Kingdom
₽22945
₽14896
₽21963
₽11812
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
-
-
-
93 000
income
-
-
-
17 641
pensions
-
-
-
6 661
total
-
-
-
24 302
Employee
64 865
-
82 047
-
health
942
-
1 293
-
income
11 682
-
14 638
-
pensions
5 506
-
7 569
-
total
18 130
-
23 500
-
Employer
64 865
-
82 047
-
pensions
7 022
-
9 394
-
health
1 232
-
1 559
-
total
8 254
-
10 953
-
Corporate
19 881
93 000
-
-
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.

3 778
17 670
-
-
total
3 778
17 670
-
-
Dividends
16 103
75 330
-
-
withholding
1 207
5 650
-
-
total
1 207
5 650
-
-
Income
93 000
93 000
93 000
93 000
Total tax
31 369
23 320
34 453
24 302
After tax
61 631
69 680
58 547
68 698
Living cost
46 735
46 735
46 735
46 735
Free-cash
14 896
22 945
11 812
21 963

Estimated living cost  is ₽46735 per week

₽35014
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3503
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽489
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7729
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Additional information

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

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

Source of data for Cambridge model

Close
Zurich , Switzerland
-₽35089
-₽6482
₽311
-₽4469
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
-
-
-
93 000
city
-
-
-
979
pensions
-
-
-
8 556
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.

-
-
-
1 860
regional
-
-
-
2 994
health
-
-
-
253
national
-
-
-
432
total
-
-
-
15 074
Employee
90 829
-
83 240
-
city
975
-
895
-
regional
2 974
-
2 564
-
health
205
-
187
-
pensions
7 631
-
6 993
-
unemployment
-
-
-
-
national
430
-
370
-
total
12 215
-
11 009
-
Employer
90 829
-
83 240
-
other

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

1 816
-
1 665
-
unemployment
-
-
-
-
pensions
7 631
-
6 993
-
health
205
-
187
-
total
9 652
-
8 845
-
Corporate
-
93 000
-
-
regional
-
19 669
-
-
national
-
7 906
-
-
total
-
27 575
-
-
Dividends
-
65 425
-
-
withholding
-
22 899
-
-
total
-
22 899
-
-
Income
93 000
93 000
93 000
93 000
Total tax
21 867
50 474
19 854
15 074
After tax
71 133
42 526
73 146
77 926
Living cost
77 615
77 615
77 615
77 615
Free-cash
-6 482
-35 089
-4 469
311

Estimated living cost  is ₽77615 per week

₽50472
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽6965
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽953
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽19225
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Additional information

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

Source of data for Zurich model

Close
Munich , Germany
-₽453
₽16022
₽12797
₽20644
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.

-
-
-
93 000
trade
-
-
-
7 847
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.

-
-
-
17 887
health

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

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

-
-
-
6 941
surtax

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

-
-
-
983
total
-
-
-
33 658
Employee

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

61 062
-
93 000
-
health

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

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

6 941
-
6 941
-
surtax

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

395
-
983
-
income

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

7 180
-
17 887
-
total
14 516
-
25 811
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
31 938
93 000
-
-
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.

264
767
-
-
income
4 791
13 950
-
-
trade
5 478
15 949
-
-
chamber of commerce
199
285
-
-
total
10 732
30 951
-
-
Dividends
21 206
62 048
-
-
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.

270
831
-
-
withholding
4 915
15 126
-
-
total
5 185
15 957
-
-
Income
93 000
93 000
93 000
93 000
Total tax
30 433
46 908
25 811
33 658
After tax
62 567
46 092
67 189
59 342
Living cost
46 545
46 545
46 545
46 545
Free-cash
16 022
-453
20 644
12 797

Estimated living cost  is ₽46545 per week

₽33995
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3723
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽605
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8223
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Munich model

Close
Nice , France
₽12109
₽18109
₽19038
₽18644
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
-
-
-
93 000
income
-
-
-
7 641
pensions
-
-
-
24 777
other
-
-
-
2 884
health
-
-
-
1 249
surtax
-
-
-
-
social contributions
-
-
-
2 649
total
-
-
-
39 200
Employee
43 485
-
70 867
-
social contributions
1 240
-
2 021
-
surtax
-
-
-
-
income
2 566
-
7 425
-
pensions
4 917
-
8 015
-
total
8 723
-
17 461
-
Employer
43 485
-
70 867
-
other
1 500
-
2 445
-
social contributions
131
-
212
-
unemployment
1 760
-
2 871
-
pensions
7 144
-
11 644
-
health
3 045
-
4 961
-
total
13 580
-
22 133
-
Corporate
35 935
93 000
-
-
surtax
-
-
-
-
income
10 063
26 039
-
-
total
10 063
26 039
-
-
Dividends
25 873
66 961
-
-
surtax
-
-
-
-
social contributions
4 450
11 519
-
-
withholding
3 313
8 571
-
-
total
7 763
20 090
-
-
Income
93 000
93 000
93 000
93 000
Total tax
40 129
46 129
39 594
39 200
After tax
52 871
46 871
53 406
53 800
Living cost
34 762
34 762
34 762
34 762
Free-cash
18 109
12 109
18 644
19 038

Estimated living cost  is ₽34762 per week

₽21919
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2827
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽592
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9427
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Nice model

Close
Marseille , France
₽15553
₽21199
₽22482
₽22088
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
-
-
-
93 000
income
-
-
-
7 641
pensions
-
-
-
24 777
other
-
-
-
2 884
health
-
-
-
1 249
surtax
-
-
-
-
social contributions
-
-
-
2 649
total
-
-
-
39 200
Employee
38 816
-
70 867
-
social contributions
1 107
-
2 021
-
surtax
-
-
-
-
income
2 001
-
7 425
-
pensions
4 390
-
8 015
-
total
7 498
-
17 461
-
Employer
38 816
-
70 867
-
other
1 340
-
2 445
-
social contributions
116
-
212
-
unemployment
1 571
-
2 871
-
pensions
6 378
-
11 644
-
health
2 717
-
4 961
-
total
12 122
-
22 133
-
Corporate
42 062
93 000
-
-
surtax
-
-
-
-
income
11 777
26 039
-
-
total
11 777
26 039
-
-
Dividends
30 285
66 961
-
-
surtax
-
-
-
-
social contributions
5 210
11 519
-
-
withholding
3 876
8 571
-
-
total
9 086
20 090
-
-
Income
93 000
93 000
93 000
93 000
Total tax
40 483
46 129
39 594
39 200
After tax
52 517
46 871
53 406
53 800
Living cost
31 318
31 318
31 318
31 318
Free-cash
21 199
15 553
22 088
22 482

Estimated living cost  is ₽31318 per week

₽18163
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3181
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽594
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9380
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Marseille model

Close
Vilnius , Lithuania
₽35194
₽35721
₽38179
₽38786
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
-
-
-
93 000
income
-
-
-
13 950
health
-
-
-
6 492
social contributions
-
-
-
12 834
total
-
-
-
33 276
Employee
34 450
-
93 000
-
social contributions
4 755
-
12 834
-
health
2 404
-
6 492
-
income
5 746
-
13 343
-
total
12 905
-
32 669
-
Employer
34 450
-
93 000
-
total
-
-
-
-
Corporate
58 550
93 000
-
-
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%.

2 927
4 651
-
-
total
2 927
4 651
-
-
Dividends
55 623
88 349
-
-
health
3 883
6 166
-
-
social contributions
7 676
12 192
-
-
withholding
8 343
13 252
-
-
total
19 902
31 610
-
-
Income
93 000
93 000
93 000
93 000
Total tax
35 734
36 261
32 669
33 276
After tax
57 266
56 739
60 331
59 724
Living cost
21 545
21 545
21 545
21 545
Free-cash
35 721
35 194
38 786
38 179

Estimated living cost  is ₽21545 per week

₽14418
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1328
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽496
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5300
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Vilnius model

Close
Vienna , Austria
₽16476
₽14907
₽11993
-₽6209
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
-
-
-
93 000
chamber of commerce
-
-
-
372
income
-
-
-
14 081
pensions
-
-
-
17 205
unemployment
-
-
-
6 232
health
-
-
-
7 115
surtax
-
-
-
201
total
-
-
-
45 206
Employee
50 777
40 491
72 061
-
other
507
405
721
-
health
1 965
1 568
2 788
-
income
5 781
2 987
12 371
-
pensions
5 200
4 145
7 379
-
unemployment
1 523
1 215
2 161
-
total
14 976
10 320
25 420
-
Employer
50 777
40 491
72 061
-
accident
659
526
937
-
other
2 412
1 922
3 424
-
chamber of commerce
202
162
287
-
unemployment
1 523
1 215
2 161
-
surtax
201
201
201
-
pensions
6 372
5 083
9 043
-
payroll
1 523
1 215
2 161
-
health
1 918
1 531
2 724
-
total
14 810
11 855
20 938
-
Corporate
27 411
40 655
68 204
-
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.

6 853
10 163
17 050
-
total
6 853
10 163
17 050
-
Dividends
20 559
30 492
-
-
withholding
5 653
8 385
-
-
total
5 653
8 385
-
-
Income
93 000
93 000
93 000
93 000
Total tax
42 292
40 723
63 408
45 206
After tax
50 708
52 277
29 592
47 794
Living cost
35 801
35 801
35 801
35 801
Free-cash
14 907
16 476
-6 209
11 993

Estimated living cost  is ₽35801 per week

₽23878
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3054
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽588
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8281
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

As a Third Country National (non-EU/EFTA/Swiss and without a long-term EU resident permit), you can apply for permanent residence when your business creates macroeconomic benefit. This could be an investment starting from €100,000, creating new jobs or securing existing ones, or making a substantial contribution to the region's economy. You can also be considered with a transfer of know-how to Austria or an evident commitment to develop an innovative product or technology.

Source of data for Vienna model

Close
Brussels , Belgium
₽15143
-₽834
₽7685
-₽279
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
-
-
-
93 000
national
-
-
-
29 489
communal

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

-
-
-
4 737
social contributions
-
-
-
14 043
total
-
-
-
48 269
Employee

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

72 678
-
72 032
-
communal

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

3 791
-
3 758
-
health

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

3 415
-
3 386
-
pensions

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

5 451
-
5 403
-
unemployment

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

632
-
627
-
national
22 344
-
22 090
-
total
35 633
-
35 264
-
Employer

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

72 678
-
72 032
-
accident

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

945
-
937
-
unemployment

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

1 060
-
1 051
-
surtax
8 241
-
8 168
-
pensions

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

6 440
-
6 382
-
health

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

4 469
-
4 431
-
total
21 155
-
20 969
-
Corporate
-
93 000
-
-
surtax
-
372
-
-
income
-
18 601
-
-
total
-
18 973
-
-
Dividends
-
74 027
-
-
withholding

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

-
21 838
-
-
total
-
21 838
-
-
Income
93 000
93 000
93 000
93 000
Total tax
56 788
40 811
56 233
48 269
After tax
36 212
52 189
36 767
44 731
Living cost
37 046
37 046
37 046
37 046
Free-cash
-834
15 143
-279
7 685

Estimated living cost  is ₽37046 per week

₽23862
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3239
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽580
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9365
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Brussels model

Close
Barcelona , Spain
₽25987
₽17894
₽12413
₽13075
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
-
-
-
93 000
accident
-
-
-
837
income
-
-
-
15 993
pensions
-
-
-
26 319
other
-
-
-
93
unemployment
-
-
-
652
total
-
-
-
43 894
Employee
50 576
-
70 518
-
other
50
-
71
-
income
10 671
-
16 274
-
pensions
2 377
-
3 314
-
unemployment
785
-
1 093
-
total
13 883
-
20 752
-
Employer
50 576
-
70 518
-
accident
1 001
-
1 396
-
other
403
-
563
-
unemployment
2 782
-
3 879
-
pensions
11 935
-
16 642
-
total
16 121
-
22 480
-
Corporate
26 303
93 000
-
-
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.

3 945
13 950
-
-
total
3 945
13 950
-
-
Dividends
22 358
79 050
-
-
withholding
4 464
16 370
-
-
total
4 464
16 370
-
-
Income
93 000
93 000
93 000
93 000
Total tax
38 413
30 320
43 232
43 894
After tax
54 587
62 680
49 768
49 106
Living cost
36 693
36 693
36 693
36 693
Free-cash
17 894
25 987
13 075
12 413

Estimated living cost  is ₽36693 per week

₽27021
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2603
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽528
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6540
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Barcelona model

Close
Luxembourg , Luxembourg
₽1956
-₽4559
-₽977
₽3430
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
-
-
-
93 000
accident
-
-
-
785
income
-
-
-
7 015
pensions
-
-
-
13 940
health
-
-
-
6 534
surtax
-
-
-
4 610
communal
-
-
-
5 877
total
-
-
-
38 761
Employee
76 944
-
83 072
-
health
3 424
-
3 696
-
surtax
4 716
-
5 090
-
income
7 432
-
8 994
-
pensions
6 155
-
6 646
-
total
21 727
-
24 426
-
Employer
76 944
-
83 072
-
accident
692
-
748
-
pensions
6 155
-
6 646
-
health
2 347
-
2 534
-
total
9 194
-
9 928
-
Corporate
6 863
93 000
-
-
surtax
71
976
-
-
communal
-
6 278
-
-
income
1 030
13 950
-
-
total
1 101
21 204
-
-
Dividends
5 762
71 796
-
-
income
9 457
3 855
-
-
withholding
864
10 769
-
-
total
10 321
14 624
-
-
Income
93 000
93 000
93 000
93 000
Total tax
42 343
35 828
34 354
38 761
After tax
50 657
57 172
58 646
54 239
Living cost
55 216
55 216
55 216
55 216
Free-cash
-4 559
1 956
3 430
-977

Estimated living cost  is ₽55216 per week

₽41420
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3345
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽584
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9864
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Luxembourg model

Close
Athens , Greece
₽35675
₽32446
₽25907
₽24119
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
-
-
-
93 000
income
-
-
-
16 900
pensions
-
-
-
18 601
other
-
-
-
-
unemployment
-
-
-
231
health
-
-
-
6 604
surtax
-
-
-
1 936
total
-
-
-
44 272
Employee
34 217
-
76 827
-
other
-
-
-
-
health
873
-
1 959
-
surtax
121
-
1 730
-
income
5 736
-
15 728
-
pensions
2 283
-
5 125
-
unemployment
2 381
-
5 347
-
total
11 394
-
29 889
-
Employer
34 217
-
76 827
-
other
-
-
-
-
unemployment
1 086
-
2 435
-
pensions
4 562
-
10 240
-
health
1 556
-
3 496
-
total
7 204
-
16 171
-
Corporate
51 580
93 000
-
-
income
13 410
24 181
-
-
total
13 410
24 181
-
-
Dividends
38 170
68 819
-
-
withholding
5 725
10 323
-
-
total
5 725
10 323
-
-
Income
93 000
93 000
93 000
93 000
Total tax
37 733
34 504
46 060
44 272
After tax
55 267
58 496
46 940
48 728
Living cost
22 821
22 821
22 821
22 821
Free-cash
32 446
35 675
24 119
25 907

Estimated living cost  is ₽22821 per week

₽13778
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1984
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽530
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6531
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Source of data for Athens model

Close
Naples , Italy
₽21512
₽19258
₽20600
₽16198
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
-
-
-
93 000
municipal
-
-
-
553
regional
-
-
-
1 403
national
-
-
-
19 154
social contributions
-
-
-
23 920
total
-
-
-
45 030
Employee
56 361
-
93 000
-
social contributions
19 005
-
31 359
-
regional
759
-
1 252
-
municipal
299
-
494
-
national
8 929
-
16 327
-
total
28 992
-
49 432
-
Employer
56 361
-
93 000
-
total
-
-
-
-
Corporate
36 639
93 000
-
-
nationa
8 794
22 320
-
-
municipal
1 820
4 622
-
-
total
10 614
26 942
-
-
Dividends
26 025
66 058
-
-
withholding
6 766
17 176
-
-
total
6 766
17 176
-
-
Income
93 000
93 000
93 000
93 000
Total tax
46 372
44 118
49 432
45 030
After tax
46 628
48 882
43 568
47 970
Living cost
27 370
27 370
27 370
27 370
Free-cash
19 258
21 512
16 198
20 600

Estimated living cost  is ₽27370 per week

₽17021
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2773
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽469
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7107
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Naples model

Close
Prague , Czech Republic
₽34119
₽23448
₽15384
₽17283
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
-
-
-
93 000
income
-
-
-
7 993
health
-
-
-
12 555
solidarity contribution
-
-
-
-
social contributions
-
-
-
27 156
total
-
-
-
47 704
Employee
43 988
-
69 403
-
social contributions
2 859
-
4 511
-
health
5 938
-
9 369
-
solidarity contribution
-
-
-
-
income
5 278
-
8 328
-
total
14 075
-
22 208
-
Employer
43 988
-
69 403
-
social contributions
10 997
-
17 351
-
health
3 959
-
6 246
-
total
14 956
-
23 597
-
Corporate
34 057
93 000
-
-
income
6 471
17 670
-
-
total
6 471
17 670
-
-
Dividends
27 586
75 330
-
-
withholding
4 138
11 299
-
-
total
4 138
11 299
-
-
Income
93 000
93 000
93 000
93 000
Total tax
39 640
28 969
45 805
47 704
After tax
53 360
64 031
47 195
45 296
Living cost
29 912
29 912
29 912
29 912
Free-cash
23 448
34 119
17 283
15 384

Estimated living cost  is ₽29912 per week

₽22244
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1657
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽517
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5493
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Prague model

Close
Graz , Austria
₽19972
₽19472
₽15580
-₽2835
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
-
-
-
93 000
chamber of commerce
-
-
-
372
income
-
-
-
14 081
pensions
-
-
-
17 205
unemployment
-
-
-
6 232
health
-
-
-
7 115
surtax
-
-
-
-
total
-
-
-
45 005
Employee
44 414
40 491
72 215
-
other
443
405
723
-
health
1 718
1 568
2 794
-
income
3 957
2 987
12 469
-
pensions
4 548
4 145
7 394
-
unemployment
1 332
1 215
2 167
-
total
11 998
10 320
25 547
-
Employer
44 414
40 491
72 215
-
accident
577
526
939
-
other
2 109
1 922
3 430
-
chamber of commerce
177
162
289
-
unemployment
1 332
1 215
2 167
-
surtax
-
-
-
-
pensions
5 574
5 083
9 062
-
payroll
1 332
1 215
2 167
-
health
1 679
1 531
2 730
-
total
12 780
11 654
20 784
-
Corporate
35 805
40 856
68 359
-
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.

8 950
10 213
17 089
-
total
8 950
10 213
17 089
-
Dividends
26 854
30 643
-
-
withholding
7 385
8 426
-
-
total
7 385
8 426
-
-
Income
93 000
93 000
93 000
93 000
Total tax
41 113
40 613
63 420
45 005
After tax
51 887
52 387
29 580
47 995
Living cost
32 415
32 415
32 415
32 415
Free-cash
19 472
19 972
-2 835
15 580

Estimated living cost  is ₽32415 per week

₽19445
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3311
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽578
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9081
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

As a Third Country National (non-EU/EFTA/Swiss and without a long-term EU resident permit), you can apply for permanent residence when your business creates macroeconomic benefit. This could be an investment starting from €100,000, creating new jobs or securing existing ones, or making a substantial contribution to the region's economy. You can also be considered with a transfer of know-how to Austria or an evident commitment to develop an innovative product or technology.

Source of data for Graz model

Close
Tbilisi , Georgia
₽73918
₽71212
₽77638
₽59968
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%.

-
-
-
93 000
microenterprise

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

-
-
-
930
total
-
-
-
930
Employee
18 040
-
93 000
-
income
3 608
-
18 600
-
total
3 608
-
18 600
-
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%.

74 960
93 000
-
-
total
-
-
-
-
Dividends
74 960
93 000
-
-
withholding
3 748
4 650
-
-
total
3 748
4 650
-
-
Income
93 000
93 000
93 000
93 000
Total tax
7 356
4 650
18 600
930
After tax
85 644
88 350
74 400
92 070
Living cost
14 432
14 432
14 432
14 432
Free-cash
71 212
73 918
59 968
77 638

Estimated living cost  is ₽14432 per week

₽9766
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽606
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽484
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3575
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Tbilisi model

Close
Ljubljana , Slovenia
₽36780
₽28280
₽21241
₽18576
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.

-
-
-
93 000
income
-
-
-
18 232
pensions
-
-
-
16 985
unemployment
-
-
-
139
health
-
-
-
9 151
total
-
-
-
44 507
Employee

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

44 929
-
80 469
-
health
2 902
-
5 198
-
income
7 748
-
16 859
-
pensions
6 964
-
12 473
-
unemployment
64
-
112
-
total
17 678
-
34 642
-
Employer

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

44 929
-
80 469
-
unemployment
27
-
48
-
pensions
3 976
-
7 122
-
health
2 992
-
5 360
-
total
6 995
-
12 530
-
Corporate
41 075
93 000
-
-
income
7 805
17 669
-
-
total
7 805
17 669
-
-
Dividends
33 270
75 331
-
-
withholding
4 990
11 299
-
-
total
4 990
11 299
-
-
Income
93 000
93 000
93 000
93 000
Total tax
37 468
28 968
47 172
44 507
After tax
55 532
64 032
45 828
48 493
Living cost
27 252
27 252
27 252
27 252
Free-cash
28 280
36 780
18 576
21 241

Estimated living cost  is ₽27252 per week

₽18703
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1747
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽528
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6276
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Ljubljana model

Close
Oslo , Norway
₽12681
-₽58702
₽20370
₽35715
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
-
-
-
93 000
income
-
-
-
18 128
social contributions
-
-
-
10 602
total
-
-
-
28 730
Employee
62 947
-
-
-
social contributions
5 162
-
736
-
income
13 885
-
-
-
total
19 047
-
736
-
Employer
62 947
-
-
-
social contributions
88 755
-
12 649
-
total
88 755
-
12 649
-
Corporate
-
93 000
-
-
income
-
20 460
-
-
total
-
20 460
-
-
Dividends
-
72 540
-
-
income
-
15 959
-
-
total
-
15 959
-
-
Income
93 000
93 000
93 000
93 000
Total tax
107 802
36 419
13 385
28 730
After tax
-14 802
56 581
79 615
64 270
Living cost
43 900
43 900
43 900
43 900
Free-cash
-58 702
12 681
35 715
20 370

Estimated living cost  is ₽43900 per week

₽28484
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4129
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽559
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽10728
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Oslo model

Close
Lisbon , Portugal
₽21029
₽20005
₽20441
₽16068
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.

-
-
-
93 000
income
-
-
-
8 372
surtax
-
-
-
-
social contributions

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

-
-
-
32 317
total
-
-
-
40 689
Employee
46 730
-
75 151
-
social contributions
5 140
-
8 266
-
surtax
-
-
-
-
income
9 720
-
18 947
-
total
14 860
-
27 213
-
Employer
46 730
-
75 151
-
social contributions
11 098
-
17 849
-
total
11 098
-
17 849
-
Corporate
35 172
93 000
-
-
surtax
-
-
-
-
income
7 387
19 530
-
-
total
7 387
19 530
-
-
Dividends
27 785
73 470
-
-
withholding
7 780
20 571
-
-
total
7 780
20 571
-
-
Income
93 000
93 000
93 000
93 000
Total tax
41 125
40 101
45 062
40 689
After tax
51 875
52 899
47 938
52 311
Living cost
31 870
31 870
31 870
31 870
Free-cash
20 005
21 029
16 068
20 441

Estimated living cost  is ₽31870 per week

₽23845
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1880
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽532
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5613
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Lisbon model

Close
Paris , France
-₽2202
₽4782
₽4727
₽4333
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
-
-
-
93 000
income
-
-
-
7 641
pensions
-
-
-
24 777
other
-
-
-
2 884
health
-
-
-
1 249
surtax
-
-
-
-
social contributions
-
-
-
2 649
total
-
-
-
39 200
Employee
63 636
-
70 867
-
social contributions
1 812
-
2 021
-
surtax
-
-
-
-
income
5 552
-
7 425
-
pensions
7 198
-
8 015
-
total
14 562
-
17 461
-
Employer
63 636
-
70 867
-
other
2 196
-
2 445
-
social contributions
191
-
212
-
unemployment
2 578
-
2 871
-
pensions
10 456
-
11 644
-
health
4 454
-
4 961
-
total
19 875
-
22 133
-
Corporate
9 489
93 000
-
-
surtax
-
-
-
-
income
2 657
26 039
-
-
total
2 657
26 039
-
-
Dividends
6 832
66 961
-
-
surtax
-
-
-
-
social contributions
1 176
11 519
-
-
withholding
875
8 571
-
-
total
2 051
20 090
-
-
Income
93 000
93 000
93 000
93 000
Total tax
39 145
46 129
39 594
39 200
After tax
53 855
46 871
53 406
53 800
Living cost
49 073
49 073
49 073
49 073
Free-cash
4 782
-2 202
4 333
4 727

Estimated living cost  is ₽49073 per week

₽33212
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4014
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽673
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽11173
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Paris model

Close
Andorra , Andorra
₽53159
₽49744
₽40686
₽43292
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
-
-
-
93 000
income
-
-
-
1 313
social contributions
-
-
-
20 459
total
-
-
-
21 772
Employee
32 665
-
80 519
-
income
-
-
1 450
-
social contributions
2 123
-
5 235
-
total
2 123
-
6 685
-
Employer
32 665
-
80 519
-
social contributions
5 063
-
12 481
-
total
5 063
-
12 481
-
Corporate
55 272
93 000
-
-
income
5 528
9 299
-
-
total
5 528
9 299
-
-
Dividends
49 744
83 701
-
-
total
-
-
-
-
Income
93 000
93 000
93 000
93 000
Total tax
12 714
9 299
19 166
21 772
After tax
80 286
83 701
73 834
71 228
Living cost
30 542
30 542
30 542
30 542
Free-cash
49 744
53 159
43 292
40 686

Estimated living cost  is ₽30542 per week

₽19748
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2302
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽575
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7917
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

Andorra has a limit of 1000 sole-trade resident permits per year, so while it isn't complicated to obtain one, it may get difficult by the end of the term.

Source of data for Andorra model

Close
Copenhagen , Denmark
-₽128348
-₽128348
₽9210
-₽128348
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
-
-
-
93 000
municipal
-
-
-
16 881
pensions
-
-
-
881
national
-
-
-
9 732
labour market
-
-
-
7 369
total
-
-
-
34 863
Employee
206 511
206 511
206 511
-
labour market
16 497
16 497
16 497
-
national
25 229
25 229
25 229
-
municipal
43 975
43 975
43 975
-
pensions
294
294
294
-
total
85 995
85 995
85 995
-
Employer
206 511
206 511
206 511
-
labour market
16 521
16 521
16 521
-
municipal
44 045
44 045
44 045
-
pensions
587
587
587
-
national
25 273
25 273
25 273
-
total
86 426
86 426
86 426
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
93 000
93 000
93 000
93 000
Total tax
172 421
172 421
172 421
34 863
After tax
-79 421
-79 421
-79 421
58 137
Living cost
48 927
48 927
48 927
48 927
Free-cash
-128 348
-128 348
-128 348
9 210

Estimated living cost  is ₽48927 per week

₽33486
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4328
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽752
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽10360
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Copenhagen model

Close
Krakow , Poland
-₽14332
₽4179
₽42015
₽25675
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
-
-
-
93 000
accident
-
-
-
255
income
-
-
-
22 094
pensions
-
-
-
4 197
other
-
-
-
374
health
-
-
-
2 200
total
-
-
-
29 120
Employee
34 396
-
78 646
-
health
3 939
-
9 005
-
income
4 719
-
14 404
-
pensions
3 873
-
7 696
-
total
12 531
-
31 105
-
Employer
34 396
-
78 646
-
accident
574
-
1 314
-
unemployment
843
-
1 927
-
pensions
5 593
-
11 114
-
total
7 010
-
14 355
-
Corporate
51 594
93 000
-
-
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.

46 435
83 700
-
-
total
46 435
83 700
-
-
Dividends
5 159
9 300
-
-
withholding
980
1 767
-
-
total
980
1 767
-
-
Income
93 000
93 000
93 000
93 000
Total tax
66 956
85 467
45 460
29 120
After tax
26 044
7 533
47 540
63 880
Living cost
21 865
21 865
21 865
21 865
Free-cash
4 179
-14 332
25 675
42 015

Estimated living cost  is ₽21865 per week

₽15916
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1246
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽410
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4293
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Krakow model

Close
Helsinki , Finland
₽23484
₽20385
₽27994
₽14727
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

-
-
-
93 000
municipal
-
-
-
16 559
health
-
-
-
1 008
national
-
-
-
8 431
total
-
-
-
25 998
Employee
53 456
-
78 236
-
health
399
-
781
-
municipal
8 756
-
12 780
-
pensions
3 608
-
5 281
-
unemployment
802
-
1 174
-
national
883
-
4 485
-
total
14 448
-
24 501
-
Employer
53 456
-
78 236
-
accident
54
-
79
-
unemployment
347
-
509
-
pensions
9 274
-
13 574
-
health
411
-
602
-
total
10 086
-
14 764
-
Corporate
29 458
93 000
-
-
income
5 892
18 601
-
-
total
5 892
18 601
-
-
Dividends

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

17 674
55 800
-
-
national
-
1 863
-
-
municipal
3 181
10 044
-
-
total
3 181
11 907
-
-
Income
93 000
93 000
93 000
93 000
Total tax
33 607
30 508
39 265
25 998
After tax
59 393
62 492
53 735
67 002
Living cost
39 008
39 008
39 008
39 008
Free-cash
20 385
23 484
14 727
27 994

Estimated living cost  is ₽39008 per week

₽25480
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3752
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽621
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9157
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Helsinki model

Close
Larnaca , Cyprus
₽44602
₽39072
₽43624
₽43532
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
-
-
-
93 000
income
-
-
-
8 973
health
-
-
-
2 372
social contributions
-
-
-
14 507
total
-
-
-
25 852
Employee
78 128
78 128
84 429
-
social contributions
2 954
6 484
7 007
-
health
605
1 328
1 435
-
income
8 507
7 232
8 933
-
total
12 066
15 044
17 375
-
Employer
78 128
78 128
84 429
-
social contributions
2 954
6 484
7 007
-
health
657
1 446
1 562
-
total
3 611
7 930
8 569
-
Corporate
53 798
6 941
-
-
income
6 725
868
-
-
total
6 725
868
-
-
Dividends
47 073
6 074
-
-
withholding
8 002
1 032
-
-
total
8 002
1 032
-
-
Income
93 000
93 000
93 000
93 000
Total tax
30 404
24 874
25 944
25 852
After tax
62 596
68 126
67 056
67 148
Living cost
23 524
23 524
23 524
23 524
Free-cash
39 072
44 602
43 532
43 624

Estimated living cost  is ₽23524 per week

₽14098
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2308
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽521
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6598
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Larnaca model

Close
Podgorica , Montenegro
₽60882
₽55711
₽57947
₽41259
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
-
-
-
93 000
income
-
-
-
8 752
pensions
-
-
-
6 463
unemployment
-
-
-
29
health
-
-
-
3 677
total
-
-
-
18 921
Employee

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

23 322
-
84 316
-
health
1 982
-
7 167
-
income
1 595
-
6 689
-
pensions
3 498
-
12 647
-
unemployment
116
-
422
-
total
7 191
-
26 925
-
Employer

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

23 322
-
84 316
-
unemployment
116
-
422
-
pensions
1 282
-
4 637
-
health
1 003
-
3 625
-
total
2 401
-
8 684
-
Corporate
67 278
93 000
-
-
income
6 054
8 370
-
-
total
6 054
8 370
-
-
Dividends
61 224
84 630
-
-
withholding
5 511
7 616
-
-
total
5 511
7 616
-
-
Income
93 000
93 000
93 000
93 000
Total tax
21 157
15 986
35 609
18 921
After tax
71 843
77 014
57 391
74 079
Living cost
16 132
16 132
16 132
16 132
Free-cash
55 711
60 882
41 259
57 947

Estimated living cost  is ₽16132 per week

₽10292
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1163
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽480
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4196
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Podgorica model

Close
Valencia , Spain
₽34740
₽29410
₽21166
₽21828
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
-
-
-
93 000
accident
-
-
-
837
income
-
-
-
15 993
pensions
-
-
-
26 319
other
-
-
-
93
unemployment
-
-
-
652
total
-
-
-
43 894
Employee
37 569
-
70 518
-
other
37
-
71
-
income
7 243
-
16 274
-
pensions
1 766
-
3 314
-
unemployment
582
-
1 093
-
total
9 628
-
20 752
-
Employer
37 569
-
70 518
-
accident
744
-
1 396
-
other
301
-
563
-
unemployment
2 067
-
3 879
-
pensions
8 866
-
16 642
-
total
11 978
-
22 480
-
Corporate
43 454
93 000
-
-
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.

6 519
13 950
-
-
total
6 519
13 950
-
-
Dividends
36 935
79 050
-
-
withholding
7 525
16 370
-
-
total
7 525
16 370
-
-
Income
93 000
93 000
93 000
93 000
Total tax
35 650
30 320
43 232
43 894
After tax
57 350
62 680
49 768
49 106
Living cost
27 940
27 940
27 940
27 940
Free-cash
29 410
34 740
21 828
21 166

Estimated living cost  is ₽27940 per week

₽18859
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2686
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽490
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5906
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Valencia model

Close
Istanbul , Turkey
₽55251
₽54795
₽56035
₽55838
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
-
-
-
93 000
income
-
-
-
30 684
pensions
-
-
-
2 029
health
-
-
-
1 471
total
-
-
-
34 184
Employee
4 236
-
90 718
-
health
212
-
507
-
income
820
-
30 577
-
pensions
381
-
913
-
unemployment
42
-
101
-
total
1 455
-
32 098
-
Employer
4 236
-
90 718
-
unemployment
85
-
203
-
pensions
466
-
1 116
-
health
402
-
964
-
total
953
-
2 283
-
Corporate
87 810
93 000
-
-
income
19 318
20 460
-
-
total
19 318
20 460
-
-
Dividends
68 492
72 540
-
-
withholding
13 698
14 508
-
-
total
13 698
14 508
-
-
Income
93 000
93 000
93 000
93 000
Total tax
35 424
34 968
34 381
34 184
After tax
57 576
58 032
58 619
58 816
Living cost
2 781
2 781
2 781
2 781
Free-cash
54 795
55 251
55 838
56 035

Estimated living cost  is ₽2781 per week

₽1653
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽225
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽64
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽839
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Source of data for Istanbul model

Close
Belgrade , Serbia
₽49633
₽44636
₽30608
₽30609
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.

-
-
-
93 000
income
-
-
-
16 469
pensions
-
-
-
19 509
unemployment
-
-
-
1 126
health
-
-
-
7 729
total
-
-
-
44 833
Employee

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

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

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

26 477
-
79 569
-
health
1 364
-
3 864
-
income
3 650
-
16 469
-
pensions
3 707
-
10 505
-
unemployment
199
-
563
-
total
8 920
-
31 401
-
Employer

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

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

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

26 477
-
79 569
-
unemployment
199
-
563
-
pensions
3 177
-
9 004
-
health
1 364
-
3 864
-
total
4 740
-
13 431
-
Corporate
61 784
93 000
-
-
income
9 268
13 950
-
-
total
9 268
13 950
-
-
Dividends
52 516
79 050
-
-
withholding
7 877
11 858
-
-
total
7 877
11 858
-
-
Income
93 000
93 000
93 000
93 000
Total tax
30 805
25 808
44 832
44 833
After tax
62 195
67 192
48 168
48 167
Living cost
17 559
17 559
17 559
17 559
Free-cash
44 636
49 633
30 609
30 608

Estimated living cost  is ₽17559 per week

₽11822
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1358
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽508
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3870
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Belgrade model

Close
Porto , Portugal
₽25507
₽25140
₽24919
₽20546
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.

-
-
-
93 000
income
-
-
-
8 372
surtax
-
-
-
-
social contributions

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

-
-
-
32 317
total
-
-
-
40 689
Employee
39 435
-
75 151
-
social contributions
4 338
-
8 266
-
surtax
-
-
-
-
income
7 705
-
18 947
-
total
12 043
-
27 213
-
Employer
39 435
-
75 151
-
social contributions
9 365
-
17 849
-
total
9 365
-
17 849
-
Corporate
44 200
93 000
-
-
surtax
-
-
-
-
income
9 282
19 530
-
-
total
9 282
19 530
-
-
Dividends
34 918
73 470
-
-
withholding
9 778
20 571
-
-
total
9 778
20 571
-
-
Income
93 000
93 000
93 000
93 000
Total tax
40 468
40 101
45 062
40 689
After tax
52 532
52 899
47 938
52 311
Living cost
27 392
27 392
27 392
27 392
Free-cash
25 140
25 507
20 546
24 919

Estimated living cost  is ₽27392 per week

₽19401
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1903
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽486
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5603
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Porto model

Close
Madrid , Spain
₽26972
₽19225
₽13398
₽14060
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
-
-
-
93 000
accident
-
-
-
837
income
-
-
-
15 993
pensions
-
-
-
26 319
other
-
-
-
93
unemployment
-
-
-
652
total
-
-
-
43 894
Employee
49 070
-
70 518
-
other
48
-
71
-
income
10 249
-
16 274
-
pensions
2 306
-
3 314
-
unemployment
760
-
1 093
-
total
13 363
-
20 752
-
Employer
49 070
-
70 518
-
accident
972
-
1 396
-
other
393
-
563
-
unemployment
2 699
-
3 879
-
pensions
11 580
-
16 642
-
total
15 644
-
22 480
-
Corporate
28 285
93 000
-
-
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.

4 242
13 950
-
-
total
4 242
13 950
-
-
Dividends
24 043
79 050
-
-
withholding
4 818
16 370
-
-
total
4 818
16 370
-
-
Income
93 000
93 000
93 000
93 000
Total tax
38 067
30 320
43 232
43 894
After tax
54 933
62 680
49 768
49 106
Living cost
35 708
35 708
35 708
35 708
Free-cash
19 225
26 972
14 060
13 398

Estimated living cost  is ₽35708 per week

₽25644
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2776
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽503
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6785
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Madrid model

Close
Sofia , Bulgaria
₽62036
₽55843
₽52094
₽54815
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
-
-
-
93 000
income
-
-
-
13 950
pensions

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

-
-
-
5 253
unemployment
-
-
-
142
health
-
-
-
4 082
total
-
-
-
23 427
Employee
23 145
-
86 037
-
health
1 065
-
1 633
-
accident

We are using the highest rate at 1.1%.

254
-
390
-
income
2 315
-
8 604
-
pensions

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

2 032
-
3 116
-
total
5 666
-
13 743
-
Employer
23 145
-
86 037
-
accident

We are using the highest rate at 1.1%.

254
-
390
-
unemployment
139
-
213
-
pensions

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

2 551
-
3 911
-
health
1 597
-
2 449
-
total
4 541
-
6 963
-
Corporate
65 314
93 000
-
-
income
6 532
9 300
-
-
total
6 532
9 300
-
-
Dividends
58 782
83 700
-
-
withholding
2 939
4 185
-
-
total
2 939
4 185
-
-
Income
93 000
93 000
93 000
93 000
Total tax
19 678
13 485
20 706
23 427
After tax
73 322
79 515
72 294
69 573
Living cost
17 479
17 479
17 479
17 479
Free-cash
55 843
62 036
54 815
52 094

Estimated living cost  is ₽17479 per week

₽11561
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1001
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽417
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4502
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Sofia model

Close
Berlin , Germany
₽8776
₽22068
₽21396
₽27963
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.

-
-
-
93 000
trade
-
-
-
6 567
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.

-
-
-
17 887
health

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

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

-
-
-
6 941
surtax

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

-
-
-
983
total
-
-
-
32 378
Employee

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

50 554
-
93 000
-
health

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

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

6 941
-
6 941
-
surtax

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

229
-
983
-
income

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

4 157
-
17 887
-
total
11 327
-
25 811
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
42 446
93 000
-
-
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.

351
767
-
-
income
6 367
13 950
-
-
trade
6 091
13 346
-
-
chamber of commerce
216
291
-
-
total
13 025
28 354
-
-
Dividends
29 421
64 645
-
-
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.

384
868
-
-
withholding
6 970
15 776
-
-
total
7 354
16 644
-
-
Income
93 000
93 000
93 000
93 000
Total tax
31 706
44 998
25 811
32 378
After tax
61 294
48 002
67 189
60 622
Living cost
39 226
39 226
39 226
39 226
Free-cash
22 068
8 776
27 963
21 396

Estimated living cost  is ₽39226 per week

₽27059
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4221
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽569
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7377
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Berlin model

Close
Dublin , Ireland
₽7222
₽9465
₽6627
₽6627
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
-
-
-
93 000
income
-
-
-
20 405
social contributions
-
-
-
8 090
total
-
-
-
28 495
Employee
79 477
-
93 000
-
income
14 997
-
20 405
-
social contributions
6 603
-
8 090
-
total
21 600
-
28 495
-
Employer
79 477
-
93 000
-
total
-
-
-
-
Corporate
13 523
93 000
-
-
income
1 691
11 625
-
-
total
1 691
11 625
-
-
Dividends
11 832
81 375
-
-
withholding
2 366
16 275
-
-
total
2 366
16 275
-
-
Income
93 000
93 000
93 000
93 000
Total tax
25 657
27 900
28 495
28 495
After tax
67 343
65 100
64 505
64 505
Living cost
57 878
57 878
57 878
57 878
Free-cash
9 465
7 222
6 627
6 627

Estimated living cost  is ₽57878 per week

₽44033
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4716
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽553
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8576
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

To obtain permanent residence for non EEA/Swiss nationals, it is required to invest a huge amount - at least €1 million aggregate investment into a new or an existing Irish business, for a minimum of three years.

Source of data for Dublin model

Close
Sliema , Malta
₽18199
₽23051
₽20384
₽31285
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.

-
-
-
93 000
income
-
-
-
28 922
health

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

-
-
-
6 812
total
-
-
-
35 734
Employee
46 610
-
88 326
-
income
5 057
-
15 485
-
social contributions
4 670
-
4 674
-
total
9 727
-
20 159
-
Employer
46 610
-
88 326
-
social contributions
4 670
-
4 674
-
total
4 670
-
4 674
-
Corporate
41 720
93 000
-
-
income
14 602
32 551
-
-
total
14 602
32 551
-
-
Dividends
27 119
60 449
-
-
social contributions
4 068
5 368
-
-
total
4 068
5 368
-
-
Income
93 000
93 000
93 000
93 000
Total tax
33 067
37 919
24 833
35 734
After tax
59 933
55 081
68 167
57 266
Living cost
36 882
36 882
36 882
36 882
Free-cash
23 051
18 199
31 285
20 384

Estimated living cost  is ₽36882 per week

₽24294
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2908
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽565
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9114
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Sliema model

Close
Edinburgh , United Kingdom
₽31686
₽25915
₽30704
₽20553
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
-
-
-
93 000
income
-
-
-
17 641
pensions
-
-
-
6 661
total
-
-
-
24 302
Employee
52 152
-
82 047
-
health
680
-
1 293
-
income
9 497
-
14 638
-
pensions
3 981
-
7 569
-
total
14 158
-
23 500
-
Employer
52 152
-
82 047
-
pensions
5 269
-
9 394
-
health
991
-
1 559
-
total
6 260
-
10 953
-
Corporate
34 587
93 000
-
-
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.

6 571
17 670
-
-
total
6 571
17 670
-
-
Dividends
28 016
75 330
-
-
withholding
2 102
5 650
-
-
total
2 102
5 650
-
-
Income
93 000
93 000
93 000
93 000
Total tax
29 091
23 320
34 453
24 302
After tax
63 909
69 680
58 547
68 698
Living cost
37 994
37 994
37 994
37 994
Free-cash
25 915
31 686
20 553
30 704

Estimated living cost  is ₽37994 per week

₽26064
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3494
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽475
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7959
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Additional information

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

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

Source of data for Edinburgh model

Close
Warsaw , Poland
-₽16497
₽3848
₽39850
₽23510
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
-
-
-
93 000
accident
-
-
-
255
income
-
-
-
22 094
pensions
-
-
-
4 197
other
-
-
-
374
health
-
-
-
2 200
total
-
-
-
29 120
Employee
37 800
-
78 646
-
health
4 328
-
9 005
-
income
5 186
-
14 404
-
pensions
4 256
-
7 696
-
total
13 770
-
31 105
-
Employer
37 800
-
78 646
-
accident
631
-
1 314
-
unemployment
926
-
1 927
-
pensions
6 146
-
11 114
-
total
7 703
-
14 355
-
Corporate
47 496
93 000
-
-
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.

42 747
83 700
-
-
total
42 747
83 700
-
-
Dividends
4 750
9 300
-
-
withholding
902
1 767
-
-
total
902
1 767
-
-
Income
93 000
93 000
93 000
93 000
Total tax
65 122
85 467
45 460
29 120
After tax
27 878
7 533
47 540
63 880
Living cost
24 030
24 030
24 030
24 030
Free-cash
3 848
-16 497
23 510
39 850

Estimated living cost  is ₽24030 per week

₽17635
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1400
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽484
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4510
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Warsaw model

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Skopje , Macedonia
₽65355
₽60425
₽39691
₽42972
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.

-
-
-
93 000
work injury
-
-
-
465
health insurance
-
-
-
6 882
income
-
-
-
14 039
pensions
-
-
-
17 112
unemployment
-
-
-
1 116
total
-
-
-
39 614
Employee

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

21 911
-
93 000
-
work injury
110
-
405
-
income
2 191
-
14 039
-
pensions
4 032
-
14 917
-
health insurance
1 621
-
5 999
-
unemployment
263
-
973
-
total
8 217
-
36 333
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
71 089
93 000
-
-
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
71 089
93 000
-
-
withholding
10 663
13 950
-
-
total
10 663
13 950
-
-
Income
93 000
93 000
93 000
93 000
Total tax
18 880
13 950
36 333
39 614
After tax
74 120
79 050
56 667
53 386
Living cost
13 695
13 695
13 695
13 695
Free-cash
60 425
65 355
42 972
39 691

Estimated living cost  is ₽13695 per week

₽8484
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽995
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽427
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3788
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Skopje model

Close
Rome , Italy
₽8510
₽3886
₽7050
₽2797
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
-
-
-
93 000
municipal
-
-
-
621
regional
-
-
-
1 778
national
-
-
-
19 154
social contributions
-
-
-
23 920
total
-
-
-
45 473
Employee
85 618
-
93 000
-
social contributions
28 870
-
31 359
-
regional
1 293
-
1 485
-
municipal
511
-
555
-
national
14 469
-
16 327
-
total
45 143
-
49 726
-
Employer
85 618
-
93 000
-
total
-
-
-
-
Corporate
7 382
93 000
-
-
nationa
1 772
22 320
-
-
municipal
357
4 483
-
-
total
2 129
26 803
-
-
Dividends
5 254
66 197
-
-
withholding
1 365
17 210
-
-
total
1 365
17 210
-
-
Income
93 000
93 000
93 000
93 000
Total tax
48 637
44 013
49 726
45 473
After tax
44 363
48 987
43 274
47 527
Living cost
40 476
40 476
40 476
40 476
Free-cash
3 886
8 510
2 797
7 050

Estimated living cost  is ₽40476 per week

₽28432
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2784
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽611
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8648
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Rome model

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