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
₽ 94000
per

Your estimated
City
free-cash

Valencia , Spain
₽37725
₽26946
₽30431
₽41706
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
-
-
-
94 000
unemployment
-
-
-
507
income
-
-
-
20 372
other
-
-
-
73
accident
-
-
-
652
pensions
-
-
-
20 487
total
-
-
-
42 091
Employee
28 881
-
71 276
-
unemployment
448
-
1 104
-
pensions
1 358
-
3 350
-
income
5 568
-
18 327
-
other
28
-
71
-
total
7 402
-
22 852
-
Employer
28 881
-
71 276
-
pensions
6 815
-
16 822
-
accident
572
-
1 411
-
unemployment
1 589
-
3 920
-
other
231
-
571
-
total
9 207
-
22 724
-
Corporate
55 912
94 000
-
-
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.

8 386
14 100
-
-
total
8 386
14 100
-
-
Dividends
47 526
79 900
-
-
withholding
9 802
16 716
-
-
total
9 802
16 716
-
-
Income
94 000
94 000
94 000
94 000
Total tax
34 797
30 816
45 576
42 091
After tax
59 203
63 184
48 424
51 909
Living cost
21 478
21 478
21 478
21 478
Free-cash
37 725
41 706
26 946
30 431

Estimated living cost  is ₽21478 per week

₽14498
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2065
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽376
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.
₽4540
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Bratislava , Slovakia
₽42977
₽33511
₽29625
₽48250
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
-
-
-
94 000
pensions

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

-
-
-
22 559
income
-
-
-
12 405
other
-
-
-
4 464
health
-
-
-
4 135
total
-
-
-
43 563
Employee
28 360
-
75 080
-
health
397
-
1 051
-
unemployment
283
-
751
-
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.

1 985
-
5 256
-
income
4 882
-
13 700
-
total
7 547
-
20 758
-
Employer
28 360
-
75 080
-
health
397
-
1 051
-
pensions

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

4 822
-
12 763
-
accident
227
-
600
-
unemployment
283
-
751
-
other
1 418
-
3 754
-
total
7 147
-
18 919
-
Corporate
58 493
94 000
-
-
income
12 283
19 740
-
-
total
12 283
19 740
-
-
Dividends
46 210
74 260
-
-
withholding
3 234
5 198
-
-
total
3 234
5 198
-
-
Income
94 000
94 000
94 000
94 000
Total tax
30 211
24 938
39 677
43 563
After tax
63 789
69 062
54 323
50 437
Living cost
20 812
20 812
20 812
20 812
Free-cash
42 977
48 250
33 511
29 625

Estimated living cost  is ₽20812 per week

₽14705
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1405
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽335
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.
₽4367
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Varna , Bulgaria
₽66489
₽65576
₽62361
₽70121
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
-
-
-
94 000
pensions

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

-
-
-
4 041
unemployment
-
-
-
109
income
-
-
-
14 100
health
-
-
-
3 140
total
-
-
-
21 390
Employee
13 571
-
88 643
-
health
624
-
1 256
-
accident

We are using the highest rate at 1.1%.

149
-
300
-
pensions

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

1 192
-
2 398
-
income
1 357
-
8 864
-
total
3 322
-
12 818
-
Employer
13 571
-
88 643
-
health
937
-
1 884
-
pensions

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

1 496
-
3 009
-
accident

We are using the highest rate at 1.1%.

149
-
300
-
unemployment
81
-
164
-
total
2 663
-
5 357
-
Corporate
77 766
94 000
-
-
income
7 777
9 400
-
-
total
7 777
9 400
-
-
Dividends
69 989
84 600
-
-
withholding
3 500
4 230
-
-
total
3 500
4 230
-
-
Income
94 000
94 000
94 000
94 000
Total tax
17 262
13 630
18 175
21 390
After tax
76 738
80 370
75 825
72 610
Living cost
10 249
10 249
10 249
10 249
Free-cash
66 489
70 121
65 576
62 361

Estimated living cost  is ₽10249 per week

₽5984
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽732
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽272
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.
₽3262
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Nice , France
₽25267
₽29777
₽26955
₽20652
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
-
-
-
94 000
income
-
-
-
11 201
other
-
-
-
2 914
health
-
-
-
2 615
social contributions
-
-
-
2 678
pensions
-
-
-
20 914
surtax
-
-
-
-
total
-
-
-
40 322
Employee
33 428
-
75 194
-
pensions
3 780
-
4 180
-
income
1 973
-
12 372
-
social contributions
953
-
2 142
-
surtax
-
-
-
-
total
6 706
-
18 694
-
Employer
33 428
-
75 194
-
health
2 340
-
5 716
-
social contributions
101
-
225
-
pensions
5 492
-
7 225
-
unemployment
1 353
-
3 046
-
other
1 153
-
2 594
-
total
10 439
-
18 806
-
Corporate
50 132
94 000
-
-
income
14 037
26 320
-
-
surtax
-
-
-
-
total
14 037
26 320
-
-
Dividends
36 096
67 680
-
-
social contributions
6 208
11 641
-
-
surtax
-
-
-
-
withholding
4 620
8 664
-
-
total
10 828
20 305
-
-
Income
94 000
94 000
94 000
94 000
Total tax
42 010
46 625
37 500
40 322
After tax
51 990
47 375
56 500
53 678
Living cost
26 723
26 723
26 723
26 723
Free-cash
25 267
20 652
29 777
26 955

Estimated living cost  is ₽26723 per week

₽16850
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2173
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽455
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.
₽7247
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Rotterdam , Netherlands
₽8384
₽17739
₽21180
₽13169
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
-
-
-
94 000
pensions
-
-
-
9 151
income
-
-
-
21 318
health
-
-
-
9 631
total
-
-
-
40 100
Employee
66 700
66 700
79 993
-
health
10 238
8 708
9 465
-
pensions
12 006
9 151
9 151
-
income

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

10 918
10 918
10 918
-
total
33 162
28 777
29 534
-
Employer
66 700
66 700
79 993
-
health
4 636
4 636
5 560
-
pensions
4 642
4 642
5 567
-
unemployment
2 401
2 401
2 880
-
total
11 679
11 679
14 007
-
Corporate
16 439
15 620
-
-
income
3 288
3 125
-
-
total
3 288
3 125
-
-
Dividends
13 151
12 496
-
-
income
2 794
2 655
-
-
withholding
1 973
1 875
-
-
total
4 767
4 530
-
-
Income
94 000
94 000
94 000
94 000
Total tax
52 896
48 111
43 541
40 100
After tax
41 104
45 889
50 459
53 900
Living cost
32 720
32 720
32 720
32 720
Free-cash
8 384
13 169
17 739
21 180

Estimated living cost  is ₽32720 per week

₽23188
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2950
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽520
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.
₽6062
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Dresden , Germany
₽32463
₽39449
₽30363
₽23826
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.

-
-
-
94 000
trade
-
-
-
9 086
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.

-
-
-
24 224
health

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

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

-
-
-
5 336
surtax

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

-
-
-
1 333
total
-
-
-
39 979
Employee

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

29 874
-
94 000
-
health

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

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

5 336
-
5 336
-
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.

834
-
24 224
-
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.

46
-
1 333
-
total
6 216
-
30 893
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
64 126
94 000
-
-
income
9 620
14 100
-
-
trade
10 100
14 804
-
-
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.

529
775
-
-
chamber of commerce
210
253
-
-
total
20 459
29 932
-
-
Dividends
43 667
64 067
-
-
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.

584
864
-
-
withholding
10 620
15 720
-
-
total
11 204
16 584
-
-
Income
94 000
94 000
94 000
94 000
Total tax
37 879
46 516
30 893
39 979
After tax
56 121
47 484
63 107
54 021
Living cost
23 658
23 658
23 658
23 658
Free-cash
32 463
23 826
39 449
30 363

Estimated living cost  is ₽23658 per week

₽14881
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2758
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽442
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.
₽5576
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Larnaca , Cyprus
₽46381
₽46831
₽47849
₽50632
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
-
-
-
94 000
income
-
-
-
13 033
health
-
-
-
2 397
social contributions
-
-
-
12 637
total
-
-
-
28 067
Employee
60 060
60 060
85 691
-
health
465
1 021
1 457
-
income
6 540
5 560
12 596
-
social contributions
2 271
4 985
6 723
-
total
9 276
11 566
20 776
-
Employer
60 060
60 060
85 691
-
health
505
1 112
1 586
-
social contributions
2 271
4 985
6 723
-
total
2 776
6 097
8 309
-
Corporate
63 864
27 843
-
-
income
7 983
3 480
-
-
total
7 983
3 480
-
-
Dividends
55 881
24 363
-
-
withholding
9 500
4 141
-
-
total
9 500
4 141
-
-
Income
94 000
94 000
94 000
94 000
Total tax
29 535
25 284
29 085
28 067
After tax
64 465
68 716
64 915
65 933
Living cost
18 084
18 084
18 084
18 084
Free-cash
46 381
50 632
46 831
47 849

Estimated living cost  is ₽18084 per week

₽10838
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1774
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽400
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.
₽5072
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Lisbon , Portugal
₽28180
₽21512
₽27295
₽28968
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.

-
-
-
94 000
income
-
-
-
9 541
social contributions

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

-
-
-
32 665
surtax
-
-
-
-
total
-
-
-
42 206
Employee
35 923
-
75 960
-
income
7 472
-
21 594
-
social contributions
3 952
-
8 355
-
surtax
-
-
-
-
total
11 424
-
29 949
-
Employer
35 923
-
75 960
-
social contributions
8 532
-
18 040
-
total
8 532
-
18 040
-
Corporate
49 545
94 000
-
-
income
10 405
19 740
-
-
surtax
-
-
-
-
total
10 405
19 740
-
-
Dividends
39 140
74 260
-
-
withholding
10 960
20 793
-
-
total
10 960
20 793
-
-
Income
94 000
94 000
94 000
94 000
Total tax
41 321
40 533
47 989
42 206
After tax
52 679
53 467
46 011
51 794
Living cost
24 499
24 499
24 499
24 499
Free-cash
28 180
28 968
21 512
27 295

Estimated living cost  is ₽24499 per week

₽18331
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1445
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽409
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.
₽4315
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Batumi , Georgia
₽82364
₽69359
₽87219
₽83459
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%.

-
-
-
94 000
microenterprise

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

-
-
-
940
total
-
-
-
940
Employee
7 301
-
94 000
-
income
1 460
-
18 800
-
total
1 460
-
18 800
-
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%.

86 699
94 000
-
-
total
-
-
-
-
Dividends
86 699
94 000
-
-
withholding
4 335
4 700
-
-
total
4 335
4 700
-
-
Income
94 000
94 000
94 000
94 000
Total tax
5 795
4 700
18 800
940
After tax
88 205
89 300
75 200
93 060
Living cost
5 841
5 841
5 841
5 841
Free-cash
82 364
83 459
69 359
87 219

Estimated living cost  is ₽5841 per week

₽3620
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽486
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽161
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.
₽1575
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Ljubljana , Slovenia
₽37236
₽24291
₽26986
₽43769
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.

-
-
-
94 000
pensions
-
-
-
17 167
unemployment
-
-
-
141
income
-
-
-
19 507
health
-
-
-
9 249
total
-
-
-
46 064
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.

34 539
-
81 336
-
health
2 231
-
5 254
-
unemployment
49
-
114
-
pensions
5 354
-
12 608
-
income
5 956
-
18 118
-
total
13 590
-
36 094
-
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.

34 539
-
81 336
-
health
2 300
-
5 418
-
pensions
3 056
-
7 198
-
unemployment
21
-
49
-
total
5 377
-
12 665
-
Corporate
54 084
94 000
-
-
income
10 276
17 861
-
-
total
10 276
17 861
-
-
Dividends
43 807
76 139
-
-
withholding
6 571
11 420
-
-
total
6 571
11 420
-
-
Income
94 000
94 000
94 000
94 000
Total tax
35 814
29 281
48 759
46 064
After tax
58 186
64 719
45 241
47 936
Living cost
20 950
20 950
20 950
20 950
Free-cash
37 236
43 769
24 291
26 986

Estimated living cost  is ₽20950 per week

₽14378
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1343
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽406
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4825
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Sliema , Malta
₽31350
₽40929
₽38425
₽28622
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.

-
-
-
94 000
income
-
-
-
22 233
health

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

-
-
-
4 989
total
-
-
-
27 222
Employee
35 831
-
90 407
-
social contributions
3 590
-
3 593
-
income
3 888
-
17 532
-
total
7 478
-
21 125
-
Employer
35 831
-
90 407
-
social contributions
3 590
-
3 593
-
total
3 590
-
3 593
-
Corporate
54 579
94 000
-
-
income
19 103
32 899
-
-
total
19 103
32 899
-
-
Dividends
35 477
61 101
-
-
social contributions
4 126
4 126
-
-
total
4 126
4 126
-
-
Income
94 000
94 000
94 000
94 000
Total tax
34 297
37 025
24 718
27 222
After tax
59 703
56 975
69 282
66 778
Living cost
28 353
28 353
28 353
28 353
Free-cash
31 350
28 622
40 929
38 425

Estimated living cost  is ₽28353 per week

₽18676
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2235
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽434
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.
₽7006
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Vilnius , Lithuania
₽41193
₽43146
₽43804
₽40787
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
-
-
-
94 000
income
-
-
-
14 100
health
-
-
-
6 562
social contributions
-
-
-
12 972
total
-
-
-
33 634
Employee
26 483
-
94 000
-
health
1 848
-
6 562
-
income
4 417
-
14 758
-
social contributions
3 655
-
12 972
-
total
9 920
-
34 292
-
Employer
26 483
-
94 000
-
total
-
-
-
-
Corporate
67 517
94 000
-
-
income

The standard tax rate is 15%. However, small companies and agricultural companies can apply a reduced corporate income tax rate of 0% to the first year of operation when certain conditions are met; and 5% to revenues of less than €300,000 per year. We made calculations based on 5% and skipped 0%.

3 376
4 700
-
-
total
3 376
4 700
-
-
Dividends
64 141
89 300
-
-
social contributions
8 852
12 323
-
-
withholding
9 621
13 395
-
-
health
4 476
6 233
-
-
total
22 949
31 951
-
-
Income
94 000
94 000
94 000
94 000
Total tax
36 245
36 651
34 292
33 634
After tax
57 755
57 349
59 708
60 366
Living cost
16 562
16 562
16 562
16 562
Free-cash
41 193
40 787
43 146
43 804

Estimated living cost  is ₽16562 per week

₽11084
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1021
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽381
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.
₽4075
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Prague , Czech Republic
₽35026
₽25817
₽25506
₽42834
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
-
-
-
94 000
income
-
-
-
8 363
health
-
-
-
12 690
social contributions
-
-
-
25 556
solidarity contribution
-
-
-
-
total
-
-
-
46 609
Employee
32 184
-
70 149
-
health
4 345
-
9 470
-
solidarity contribution
-
-
-
-
income
3 862
-
8 418
-
social contributions
2 092
-
4 560
-
total
10 299
-
22 448
-
Employer
32 184
-
70 149
-
health
2 897
-
6 313
-
social contributions
8 046
-
17 537
-
total
10 943
-
23 850
-
Corporate
50 874
94 000
-
-
income
9 666
17 860
-
-
total
9 666
17 860
-
-
Dividends
41 208
76 140
-
-
withholding
6 181
11 421
-
-
total
6 181
11 421
-
-
Income
94 000
94 000
94 000
94 000
Total tax
37 089
29 281
46 298
46 609
After tax
56 911
64 719
47 702
47 391
Living cost
21 885
21 885
21 885
21 885
Free-cash
35 026
42 834
25 817
25 506

Estimated living cost  is ₽21885 per week

₽16275
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1212
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽379
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.
₽4019
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Tbilisi , Georgia
₽78491
₽66098
₽83958
₽80198
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%.

-
-
-
94 000
microenterprise

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

-
-
-
940
total
-
-
-
940
Employee
11 377
-
94 000
-
income
2 276
-
18 800
-
total
2 276
-
18 800
-
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%.

82 623
94 000
-
-
total
-
-
-
-
Dividends
82 623
94 000
-
-
withholding
4 131
4 700
-
-
total
4 131
4 700
-
-
Income
94 000
94 000
94 000
94 000
Total tax
6 407
4 700
18 800
940
After tax
87 593
89 300
75 200
93 060
Living cost
9 102
9 102
9 102
9 102
Free-cash
78 491
80 198
66 098
83 958

Estimated living cost  is ₽9102 per week

₽6159
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽382
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽305
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.
₽2255
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Paris , France
₽15020
₽18776
₽15954
₽9651
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
-
-
-
94 000
income
-
-
-
11 201
other
-
-
-
2 914
health
-
-
-
2 615
social contributions
-
-
-
2 678
pensions
-
-
-
20 914
surtax
-
-
-
-
total
-
-
-
40 322
Employee
48 920
-
75 194
-
pensions
5 533
-
4 180
-
income
4 268
-
12 372
-
social contributions
1 393
-
2 142
-
surtax
-
-
-
-
total
11 194
-
18 694
-
Employer
48 920
-
75 194
-
health
3 424
-
5 716
-
social contributions
147
-
225
-
pensions
8 038
-
7 225
-
unemployment
1 982
-
3 046
-
other
1 688
-
2 594
-
total
15 279
-
18 806
-
Corporate
29 802
94 000
-
-
income
8 345
26 320
-
-
surtax
-
-
-
-
total
8 345
26 320
-
-
Dividends
21 457
67 680
-
-
social contributions
3 691
11 641
-
-
surtax
-
-
-
-
withholding
2 747
8 664
-
-
total
6 438
20 305
-
-
Income
94 000
94 000
94 000
94 000
Total tax
41 256
46 625
37 500
40 322
After tax
52 744
47 375
56 500
53 678
Living cost
37 724
37 724
37 724
37 724
Free-cash
15 020
9 651
18 776
15 954

Estimated living cost  is ₽37724 per week

₽25531
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3086
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.
₽8589
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Belgrade , Serbia
₽50631
₽38558
₽38557
₽54459
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.

-
-
-
94 000
pensions
-
-
-
14 951
unemployment
-
-
-
863
income
-
-
-
20 250
health
-
-
-
5 923
total
-
-
-
41 987
Employee

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

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

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

20 291
-
83 707
-
health
1 045
-
2 961
-
unemployment
152
-
431
-
pensions
2 841
-
8 051
-
income
2 797
-
20 250
-
total
6 835
-
31 693
-
Employer

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

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

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

20 291
-
83 707
-
health
1 045
-
2 961
-
pensions
2 435
-
6 901
-
unemployment
152
-
431
-
total
3 632
-
10 293
-
Corporate
70 076
94 000
-
-
income
10 511
14 100
-
-
total
10 511
14 100
-
-
Dividends
59 565
79 900
-
-
withholding
8 935
11 985
-
-
total
8 935
11 985
-
-
Income
94 000
94 000
94 000
94 000
Total tax
29 913
26 085
41 986
41 987
After tax
64 087
67 915
52 014
52 013
Living cost
13 456
13 456
13 456
13 456
Free-cash
50 631
54 459
38 558
38 557

Estimated living cost  is ₽13456 per week

₽9060
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1041
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽389
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.
₽2966
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Zurich , Switzerland
₽12247
₽19012
₽23594
-₽10742
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
-
-
-
94 000
pensions
-
-
-
8 649
city
-
-
-
991
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.

-
-
-
1 879
health
-
-
-
211
regional
-
-
-
3 937
national
-
-
-
1 015
total
-
-
-
16 682
Employee
62 871
-
84 135
-
health
142
-
189
-
unemployment
-
-
-
-
city
675
-
904
-
pensions
5 282
-
7 068
-
regional
2 059
-
3 367
-
national
298
-
797
-
total
8 456
-
12 325
-
Employer
62 871
-
84 135
-
health
142
-
189
-
pensions
5 282
-
7 068
-
unemployment
-
-
-
-
other

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

1 257
-
1 682
-
total
6 681
-
8 939
-
Corporate
23 756
94 000
-
-
regional
5 024
19 881
-
-
national
2 019
7 991
-
-
total
7 043
27 872
-
-
Dividends
16 713
66 129
-
-
withholding
5 849
23 146
-
-
total
5 849
23 146
-
-
Income
94 000
94 000
94 000
94 000
Total tax
28 029
51 018
21 264
16 682
After tax
65 971
42 982
72 736
77 318
Living cost
53 724
53 724
53 724
53 724
Free-cash
12 247
-10 742
19 012
23 594

Estimated living cost  is ₽53724 per week

₽34936
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4821
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽660
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.
₽13307
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details

Additional information

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

Helsinki , Finland
₽31184
₽22096
₽34983
₽31299
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

-
-
-
94 000
municipal
-
-
-
16 718
health
-
-
-
1 122
national
-
-
-
11 190
total
-
-
-
29 030
Employee
41 093
-
79 079
-
health
307
-
892
-
unemployment
617
-
1 186
-
pensions
2 773
-
5 337
-
national
679
-
6 681
-
municipal
6 731
-
12 900
-
total
11 107
-
26 996
-
Employer
41 093
-
79 079
-
health
316
-
609
-
pensions
7 129
-
13 719
-
accident
42
-
79
-
unemployment
267
-
514
-
total
7 754
-
14 921
-
Corporate
45 153
94 000
-
-
income
9 031
18 800
-
-
total
9 031
18 800
-
-
Dividends

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

27 091
56 400
-
-
municipal
4 876
10 152
-
-
national
61
3 762
-
-
total
4 937
13 914
-
-
Income
94 000
94 000
94 000
94 000
Total tax
32 829
32 714
41 917
29 030
After tax
61 171
61 286
52 083
64 970
Living cost
29 987
29 987
29 987
29 987
Free-cash
31 184
31 299
22 096
34 983

Estimated living cost  is ₽29987 per week

₽19587
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2884
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.
₽7039
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Brussels , Belgium
₽12468
₽7049
₽13948
₽24183
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
-
-
-
94 000
communal

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

-
-
-
4 739
social contributions
-
-
-
15 026
national
-
-
-
31 808
total
-
-
-
51 573
Employee

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

55 870
-
72 807
-
health

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

2 625
-
3 422
-
communal

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

2 914
-
3 797
-
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.

486
-
633
-
pensions

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

4 190
-
5 460
-
national
17 177
-
23 966
-
total
27 392
-
37 278
-
Employer

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

55 870
-
72 807
-
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.

3 436
-
4 478
-
pensions

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

4 951
-
6 451
-
surtax
6 335
-
8 256
-
accident

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

726
-
946
-
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.

815
-
1 063
-
total
16 263
-
21 194
-
Corporate
21 867
94 000
-
-
income
4 374
18 800
-
-
surtax
87
376
-
-
total
4 461
19 176
-
-
Dividends
17 406
74 823
-
-
withholding

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

4 937
22 162
-
-
total
4 937
22 162
-
-
Income
94 000
94 000
94 000
94 000
Total tax
53 053
41 338
58 472
51 573
After tax
40 947
52 662
35 528
42 427
Living cost
28 479
28 479
28 479
28 479
Free-cash
12 468
24 183
7 049
13 948

Estimated living cost  is ₽28479 per week

₽18344
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2490
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽446
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.
₽7199
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Stockholm , Sweden
₽16903
₽16160
₽16709
₽17658
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
-
-
-
94 000
unemployment
-
-
-
74
municipal
-
-
-
21 657
other
-
-
-
8 574
health
-
-
-
4 604
national
-
-
-
592
accident
-
-
-
148
pensions
-
-
-
7 976
total
-
-
-
43 625
Employee
47 971
-
71 526
-
national
-
-
372
-
municipal
14 305
-
21 329
-
total
14 305
-
21 701
-
Employer
47 971
-
71 526
-
health
2 950
-
4 399
-
pensions
5 186
-
7 732
-
accident
96
-
143
-
unemployment
1 266
-
1 888
-
other
5 574
-
8 311
-
total
15 072
-
22 473
-
Corporate
30 957
94 000
-
-
income
6 810
20 680
-
-
total
6 810
20 680
-
-
Dividends
24 146
73 320
-
-
withholding
7 244
21 996
-
-
total
7 244
21 996
-
-
Income
94 000
94 000
94 000
94 000
Total tax
43 431
42 676
44 174
43 625
After tax
50 569
51 324
49 826
50 375
Living cost
33 666
33 666
33 666
33 666
Free-cash
16 903
17 658
16 160
16 709

Estimated living cost  is ₽33666 per week

₽22312
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3304
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽511
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.
₽7539
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Oslo , Norway
-₽34330
₽45541
₽27825
₽20053
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
-
-
-
94 000
income
-
-
-
18 322
social contributions
-
-
-
10 716
total
-
-
-
29 038
Employee
53 249
-
-
-
income
11 746
-
-
-
social contributions
4 366
-
622
-
total
16 112
-
622
-
Employer
53 249
-
-
-
social contributions
75 081
-
10 700
-
total
75 081
-
10 700
-
Corporate
-
94 000
-
-
income
-
20 680
-
-
total
-
20 680
-
-
Dividends
-
73 320
-
-
income
-
16 130
-
-
total
-
16 130
-
-
Income
94 000
94 000
94 000
94 000
Total tax
91 193
36 810
11 322
29 038
After tax
2 807
57 190
82 678
64 962
Living cost
37 137
37 137
37 137
37 137
Free-cash
-34 330
20 053
45 541
27 825

Estimated living cost  is ₽37137 per week

₽24096
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3493
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽473
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.
₽9075
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Limassol , Cyprus
₽40144
₽39581
₽40599
₽43382
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
-
-
-
94 000
income
-
-
-
13 033
health
-
-
-
2 397
social contributions
-
-
-
12 637
total
-
-
-
28 067
Employee
60 060
60 060
85 691
-
health
597
1 021
1 457
-
income
6 307
5 560
12 596
-
social contributions
2 918
4 985
6 723
-
total
9 822
11 566
20 776
-
Employer
60 060
60 060
85 691
-
health
651
1 112
1 586
-
social contributions
2 918
4 985
6 723
-
total
3 569
6 097
8 309
-
Corporate
55 274
27 843
-
-
income
6 909
3 480
-
-
total
6 909
3 480
-
-
Dividends
48 366
24 363
-
-
withholding
8 222
4 141
-
-
total
8 222
4 141
-
-
Income
94 000
94 000
94 000
94 000
Total tax
28 522
25 284
29 085
28 067
After tax
65 478
68 716
64 915
65 933
Living cost
25 334
25 334
25 334
25 334
Free-cash
40 144
43 382
39 581
40 599

Estimated living cost  is ₽25334 per week

₽17318
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1979
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽425
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5612
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Edinburgh , United Kingdom
₽38144
₽28506
₽37229
₽37701
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
-
-
-
94 000
income
-
-
-
22 732
pensions
-
-
-
6 011
total
-
-
-
28 743
Employee
38 473
-
82 474
-
health
502
-
1 346
-
pensions
2 936
-
7 678
-
income
7 006
-
16 916
-
total
10 444
-
25 940
-
Employer
38 473
-
82 474
-
health
731
-
1 567
-
pensions
3 887
-
9 959
-
total
4 618
-
11 526
-
Corporate
50 909
94 000
-
-
income

It is proposed for this rate to fall to 17% from the financial year starting on 1 April, 2020. Also, where the taxable profits can be attributed to the exploitation of patents, a lower rate of 10% applies.

9 673
17 859
-
-
total
9 673
17 859
-
-
Dividends
41 236
76 141
-
-
withholding
3 093
10 412
-
-
total
3 093
10 412
-
-
Income
94 000
94 000
94 000
94 000
Total tax
27 828
28 271
37 466
28 743
After tax
66 172
65 729
56 534
65 257
Living cost
28 028
28 028
28 028
28 028
Free-cash
38 144
37 701
28 506
37 229

Estimated living cost  is ₽28028 per week

₽19227
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2577
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽351
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5871
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details

Additional information

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

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

Rome , Italy
₽14844
₽10677
₽14977
₽18397
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
-
-
-
94 000
municipal
-
-
-
628
regional
-
-
-
2 024
social contributions
-
-
-
24 176
national
-
-
-
21 079
total
-
-
-
47 907
Employee
65 817
-
94 000
-
social contributions
22 193
-
31 697
-
regional
994
-
1 729
-
national
11 123
-
18 221
-
municipal
393
-
560
-
total
34 703
-
52 207
-
Employer
65 817
-
94 000
-
total
-
-
-
-
Corporate
28 183
94 000
-
-
nationa
6 763
22 559
-
-
municipal
1 358
4 531
-
-
total
8 121
27 090
-
-
Dividends
20 062
66 910
-
-
withholding
5 216
17 397
-
-
total
5 216
17 397
-
-
Income
94 000
94 000
94 000
94 000
Total tax
48 040
44 487
52 207
47 907
After tax
45 960
49 513
41 793
46 093
Living cost
31 116
31 116
31 116
31 116
Free-cash
14 844
18 397
10 677
14 977

Estimated living cost  is ₽31116 per week

₽21857
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2140
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽470
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.
₽6648
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Gdansk , Poland
₽5026
₽32749
₽47539
-₽9254
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
-
-
-
94 000
pensions
-
-
-
3 190
income
-
-
-
24 253
other
-
-
-
284
health
-
-
-
1 672
accident
-
-
-
194
total
-
-
-
29 593
Employee
26 534
-
82 168
-
health
3 038
-
9 408
-
pensions
2 988
-
5 850
-
income
3 640
-
17 293
-
total
9 666
-
32 551
-
Employer
26 534
-
82 168
-
pensions
4 315
-
8 447
-
accident
443
-
1 372
-
unemployment
650
-
2 013
-
total
5 408
-
11 832
-
Corporate
62 058
94 000
-
-
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.

55 853
84 600
-
-
total
55 853
84 600
-
-
Dividends
6 206
9 400
-
-
withholding
1 179
1 786
-
-
total
1 179
1 786
-
-
Income
94 000
94 000
94 000
94 000
Total tax
72 106
86 386
44 383
29 593
After tax
21 894
7 614
49 617
64 407
Living cost
16 868
16 868
16 868
16 868
Free-cash
5 026
-9 254
32 749
47 539

Estimated living cost  is ₽16868 per week

₽12363
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽935
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽352
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.
₽3219
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Berlin , Germany
₽28510
₽32952
₽24674
₽18294
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.

-
-
-
94 000
trade
-
-
-
8 278
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.

-
-
-
24 224
health

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

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

-
-
-
5 336
surtax

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

-
-
-
1 333
total
-
-
-
39 171
Employee

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

38 863
-
94 000
-
health

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

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

5 336
-
5 336
-
income

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

3 196
-
24 224
-
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.

176
-
1 333
-
total
8 708
-
30 893
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
55 137
94 000
-
-
income
8 271
14 100
-
-
trade
7 912
13 490
-
-
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.

455
775
-
-
chamber of commerce
200
256
-
-
total
16 838
28 621
-
-
Dividends
38 299
65 378
-
-
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.

510
882
-
-
withholding
9 279
16 048
-
-
total
9 789
16 930
-
-
Income
94 000
94 000
94 000
94 000
Total tax
35 335
45 551
30 893
39 171
After tax
58 665
48 449
63 107
54 829
Living cost
30 155
30 155
30 155
30 155
Free-cash
28 510
18 294
32 952
24 674

Estimated living cost  is ₽30155 per week

₽20801
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3245
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽437
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.
₽5671
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Riga , Latvia
₽52544
₽36552
₽10007
₽58951
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.

-
-
-
94 000
income
-
-
-
13 848
microenterprise
-
-
-
-
social contributions

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

-
-
-
29 926
surtax
-
-
-
23 970
total
-
-
-
67 744
Employee
22 823
-
75 751
-
income
4 063
-
14 617
-
social contributions

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

2 511
-
8 333
-
surtax
-
-
-
-
total
6 574
-
22 950
-
Employer
22 823
-
75 751
-
social contributions

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

5 498
-
18 249
-
surtax
-
-
-
-
total
5 498
-
18 249
-
Corporate
65 679
94 000
-
-
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%.

13 135
18 800
-
-
total
13 135
18 800
-
-
Dividends

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

52 544
75 200
-
-
total
-
-
-
-
Income
94 000
94 000
94 000
94 000
Total tax
25 207
18 800
41 199
67 744
After tax
68 793
75 200
52 801
26 256
Living cost
16 249
16 249
16 249
16 249
Free-cash
52 544
58 951
36 552
10 007

Estimated living cost  is ₽16249 per week

₽10367
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1547
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽369
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.
₽3966
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Istanbul , Turkey
₽47157
₽44722
₽45423
₽48779
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
-
-
-
94 000
income
-
-
-
26 272
health
-
-
-
5 223
pensions
-
-
-
7 205
total
-
-
-
38 700
Employee
15 044
-
85 895
-
health
752
-
1 801
-
unemployment
150
-
360
-
pensions
1 354
-
3 242
-
income
2 910
-
25 894
-
total
5 166
-
31 297
-
Employer
15 044
-
85 895
-
health
1 429
-
3 422
-
pensions
1 655
-
3 962
-
unemployment
301
-
720
-
total
3 385
-
8 104
-
Corporate
75 571
94 000
-
-
income
16 626
20 680
-
-
total
16 626
20 680
-
-
Dividends
58 946
73 320
-
-
withholding
11 789
14 664
-
-
total
11 789
14 664
-
-
Income
94 000
94 000
94 000
94 000
Total tax
36 966
35 344
39 401
38 700
After tax
57 034
58 656
54 599
55 300
Living cost
9 877
9 877
9 877
9 877
Free-cash
47 157
48 779
44 722
45 423

Estimated living cost  is ₽9877 per week

₽5870
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽801
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽226
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.
₽2981
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Athens , Greece
₽39098
₽26822
₽28372
₽41583
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
-
-
-
94 000
pensions
-
-
-
18 800
unemployment
-
-
-
178
income
-
-
-
19 789
other
-
-
-
-
health
-
-
-
6 673
surtax
-
-
-
2 644
total
-
-
-
48 084
Employee
26 303
-
77 653
-
health
671
-
1 980
-
unemployment
1 831
-
5 404
-
pensions
1 755
-
5 179
-
income
4 410
-
18 322
-
other
-
-
-
-
surtax
93
-
2 401
-
total
8 760
-
33 286
-
Employer
26 303
-
77 653
-
health
1 196
-
3 534
-
pensions
3 507
-
10 352
-
unemployment
834
-
2 462
-
other
-
-
-
-
total
5 537
-
16 348
-
Corporate
62 159
94 000
-
-
income
16 161
24 440
-
-
total
16 161
24 440
-
-
Dividends
45 998
69 560
-
-
withholding
6 900
10 433
-
-
total
6 900
10 433
-
-
Income
94 000
94 000
94 000
94 000
Total tax
37 358
34 873
49 634
48 084
After tax
56 642
59 127
44 366
45 916
Living cost
17 544
17 544
17 544
17 544
Free-cash
39 098
41 583
26 822
28 372

Estimated living cost  is ₽17544 per week

₽10592
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1525
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽408
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5020
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Graz , Austria
₽27204
₽1582
₽21945
₽27589
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
-
-
-
94 000
pensions
-
-
-
16 881
chamber of commerce
-
-
-
376
unemployment
-