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
₽ 97000
per

Your estimated
City
free-cash

Valencia , Spain
₽26726
₽29344
₽41621
₽37115
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
-
-
-
97 000
income
-
-
-
19 994
accident
-
-
-
720
unemployment
-
-
-
559
pensions
-
-
-
22 605
other
-
-
-
80
total
-
-
-
43 958
Employee
31 866
-
73 551
-
other
31
-
74
-
income
6 143
-
18 456
-
unemployment
494
-
1 140
-
pensions
1 498
-
3 457
-
total
8 166
-
23 127
-
Employer
31 866
-
73 551
-
unemployment
1 753
-
4 046
-
pensions
7 520
-
17 358
-
other
255
-
589
-
accident
631
-
1 456
-
total
10 159
-
23 449
-
Corporate
54 975
97 000
-
-
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.

8 246
14 550
-
-
total
8 246
14 550
-
-
Dividends
46 729
82 450
-
-
withholding
9 616
17 131
-
-
total
9 616
17 131
-
-
Income
97 000
97 000
97 000
97 000
Total tax
36 187
31 681
46 576
43 958
After tax
60 813
65 319
50 424
53 042
Living cost
23 698
23 698
23 698
23 698
Free-cash
37 115
41 621
26 726
29 344

Estimated living cost  is ₽23698 per week

₽15996
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2278
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽415
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5009
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
₽33332
₽29317
₽48302
₽42485
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
-
-
-
97 000
income
-
-
-
12 565
health
-
-
-
4 268
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.

-
-
-
23 280
other
-
-
-
4 607
total
-
-
-
44 720
Employee
31 291
-
77 476
-
income
5 387
-
13 901
-
health
438
-
1 084
-
unemployment
312
-
775
-
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.

2 190
-
5 423
-
total
8 327
-
21 183
-
Employer
31 291
-
77 476
-
unemployment
312
-
775
-
pensions

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

5 320
-
13 170
-
other
1 565
-
3 873
-
accident
250
-
620
-
health
438
-
1 084
-
total
7 885
-
19 522
-
Corporate
57 823
97 000
-
-
income
12 143
20 371
-
-
total
12 143
20 371
-
-
Dividends
45 680
76 629
-
-
withholding
3 197
5 364
-
-
total
3 197
5 364
-
-
Income
97 000
97 000
97 000
97 000
Total tax
31 552
25 735
40 705
44 720
After tax
65 448
71 265
56 295
52 280
Living cost
22 963
22 963
22 963
22 963
Free-cash
42 485
48 302
33 332
29 317

Estimated living cost  is ₽22963 per week

₽16225
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1550
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽370
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.
₽4818
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
₽66335
₽63120
₽71640
₽67639
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
-
-
-
97 000
income
-
-
-
14 550
health
-
-
-
3 461
unemployment
-
-
-
120
pensions

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

-
-
-
4 454
total
-
-
-
22 585
Employee
14 956
-
91 096
-
income
1 495
-
9 109
-
health
688
-
1 384
-
accident

We are using the highest rate at 1.1%.

165
-
331
-
pensions

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

1 313
-
2 642
-
total
3 661
-
13 466
-
Employer
14 956
-
91 096
-
unemployment
89
-
181
-
pensions

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

1 648
-
3 316
-
accident

We are using the highest rate at 1.1%.

165
-
331
-
health
1 032
-
2 076
-
total
2 934
-
5 904
-
Corporate
79 109
97 000
-
-
income
7 911
9 700
-
-
total
7 911
9 700
-
-
Dividends
71 198
87 300
-
-
withholding
3 560
4 365
-
-
total
3 560
4 365
-
-
Income
97 000
97 000
97 000
97 000
Total tax
18 066
14 065
19 370
22 585
After tax
78 934
82 935
77 630
74 415
Living cost
11 295
11 295
11 295
11 295
Free-cash
67 639
71 640
66 335
63 120

Estimated living cost  is ₽11295 per week

₽6594
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽807
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽299
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.
₽3595
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
₽29883
₽26063
₽19403
₽24494
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
-
-
-
97 000
income
-
-
-
10 769
social contributions
-
-
-
2 764
health
-
-
-
2 391
surtax
-
-
-
-
pensions
-
-
-
22 520
other
-
-
-
3 008
total
-
-
-
41 452
Employee
36 883
-
78 075
-
income
2 177
-
12 365
-
social contributions
1 052
-
2 226
-
surtax
-
-
-
-
pensions
4 170
-
4 116
-
total
7 399
-
18 707
-
Employer
36 883
-
78 075
-
unemployment
1 493
-
3 161
-
social contributions
111
-
234
-
pensions
6 059
-
7 165
-
other
1 272
-
2 694
-
health
2 582
-
5 671
-
total
11 517
-
18 925
-
Corporate
48 598
97 000
-
-
income
13 608
27 159
-
-
surtax
-
-
-
-
total
13 608
27 159
-
-
Dividends
34 990
69 841
-
-
withholding
4 479
8 939
-
-
surtax
-
-
-
-
social contributions
6 018
12 014
-
-
total
10 497
20 953
-
-
Income
97 000
97 000
97 000
97 000
Total tax
43 021
48 112
37 632
41 452
After tax
53 979
48 888
59 368
55 548
Living cost
29 485
29 485
29 485
29 485
Free-cash
24 494
19 403
29 883
26 063

Estimated living cost  is ₽29485 per week

₽18591
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2398
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽502
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.
₽7996
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
₽14183
₽19210
₽11105
₽5826
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
-
-
-
97 000
income
-
-
-
20 964
health
-
-
-
10 627
pensions
-
-
-
10 097
total
-
-
-
41 688
Employee
73 594
73 594
82 546
-
income

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

12 046
12 046
12 046
-
health
11 296
9 608
10 118
-
pensions
13 247
10 097
10 097
-
total
36 589
31 751
32 261
-
Employer
73 594
73 594
82 546
-
unemployment
2 649
2 649
2 972
-
pensions
5 122
5 122
5 745
-
health
5 116
5 116
5 737
-
total
12 887
12 887
14 454
-
Corporate
11 422
10 519
-
-
income
2 285
2 103
-
-
total
2 285
2 103
-
-
Dividends
9 137
8 416
-
-
withholding
1 370
1 263
-
-
income
1 941
1 789
-
-
total
3 311
3 052
-
-
Income
97 000
97 000
97 000
97 000
Total tax
55 072
49 793
46 715
41 688
After tax
41 928
47 207
50 285
55 312
Living cost
36 102
36 102
36 102
36 102
Free-cash
5 826
11 105
14 183
19 210

Estimated living cost  is ₽36102 per week

₽25584
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3254
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽574
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.
₽6689
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
₽41453
₽32486
₽22909
₽32442
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.

-
-
-
97 000
income

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

-
-
-
22 328
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.

-
-
-
5 888
trade
-
-
-
8 967
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.

-
-
-
1 228
total
-
-
-
38 411
Employee

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

32 962
-
97 000
-
income

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

921
-
22 328
-
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.

5 888
-
5 888
-
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.

51
-
1 228
-
total
6 860
-
29 444
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
64 038
97 000
-
-
chamber of commerce
222
270
-
-
income
9 606
14 550
-
-
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.

528
800
-
-
trade
10 086
15 278
-
-
total
20 442
30 898
-
-
Dividends
43 595
66 102
-
-
withholding
10 571
16 199
-
-
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.

582
891
-
-
total
11 153
17 090
-
-
Income
97 000
97 000
97 000
97 000
Total tax
38 455
47 988
29 444
38 411
After tax
58 545
49 012
67 556
58 589
Living cost
26 103
26 103
26 103
26 103
Free-cash
32 442
22 909
41 453
32 486

Estimated living cost  is ₽26103 per week

₽16420
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3044
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽487
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.
₽6152
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
₽47285
₽48214
₽50988
₽46299
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
-
-
-
97 000
income
-
-
-
12 416
social contributions
-
-
-
13 944
health
-
-
-
2 473
total
-
-
-
28 833
Employee
66 268
66 268
88 062
-
income
7 215
6 134
12 019
-
social contributions
2 505
5 500
7 309
-
health
514
1 127
1 496
-
total
10 234
12 761
20 824
-
Employer
66 268
66 268
88 062
-
social contributions
2 505
5 500
7 309
-
health
558
1 227
1 629
-
total
3 063
6 727
8 938
-
Corporate
63 750
24 006
-
-
income
7 969
3 001
-
-
total
7 969
3 001
-
-
Dividends
55 780
21 005
-
-
withholding
9 482
3 570
-
-
total
9 482
3 570
-
-
Income
97 000
97 000
97 000
97 000
Total tax
30 748
26 059
29 762
28 833
After tax
66 252
70 941
67 238
68 167
Living cost
19 953
19 953
19 953
19 953
Free-cash
46 299
50 988
47 285
48 214

Estimated living cost  is ₽19953 per week

₽11958
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1958
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.
₽5596
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
₽21079
₽26697
₽28140
₽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

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.

-
-
-
97 000
income
-
-
-
9 563
social contributions

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

-
-
-
33 708
surtax
-
-
-
-
total
-
-
-
43 271
Employee
39 636
-
78 384
-
income
8 244
-
21 651
-
social contributions
4 360
-
8 622
-
surtax
-
-
-
-
total
12 604
-
30 273
-
Employer
39 636
-
78 384
-
social contributions
9 413
-
18 616
-
total
9 413
-
18 616
-
Corporate
47 951
97 000
-
-
income
10 069
20 371
-
-
surtax
-
-
-
-
total
10 069
20 371
-
-
Dividends
37 881
76 629
-
-
withholding
10 607
21 457
-
-
total
10 607
21 457
-
-
Income
97 000
97 000
97 000
97 000
Total tax
42 693
41 828
48 889
43 271
After tax
54 307
55 172
48 111
53 729
Living cost
27 032
27 032
27 032
27 032
Free-cash
27 275
28 140
21 079
26 697

Estimated living cost  is ₽27032 per week

₽20225
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1595
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽451
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.
₽4761
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
₽71415
₽89845
₽85965
₽84806
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%.

-
-
-
97 000
microenterprise

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

-
-
-
970
total
-
-
-
970
Employee
7 731
-
97 000
-
income
1 546
-
19 400
-
total
1 546
-
19 400
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

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

89 269
97 000
-
-
total
-
-
-
-
Dividends
89 269
97 000
-
-
withholding
4 463
4 850
-
-
total
4 463
4 850
-
-
Income
97 000
97 000
97 000
97 000
Total tax
6 009
4 850
19 400
970
After tax
90 991
92 150
77 600
96 030
Living cost
6 185
6 185
6 185
6 185
Free-cash
84 806
85 965
71 415
89 845

Estimated living cost  is ₽6185 per week

₽3833
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽514
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽170
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.
₽1668
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
₽23815
₽26596
₽43670
₽36461
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.

-
-
-
97 000
income
-
-
-
19 884
health
-
-
-
9 544
unemployment
-
-
-
146
pensions
-
-
-
17 715
total
-
-
-
47 289
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.

38 109
-
83 931
-
income
6 572
-
18 452
-
health
2 461
-
5 421
-
unemployment
54
-
118
-
pensions
5 907
-
13 010
-
total
14 994
-
37 001
-
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.

38 109
-
83 931
-
unemployment
23
-
51
-
pensions
3 372
-
7 428
-
health
2 538
-
5 590
-
total
5 933
-
13 069
-
Corporate
52 958
97 000
-
-
income
10 063
18 430
-
-
total
10 063
18 430
-
-
Dividends
42 895
78 570
-
-
withholding
6 434
11 785
-
-
total
6 434
11 785
-
-
Income
97 000
97 000
97 000
97 000
Total tax
37 424
30 215
50 070
47 289
After tax
59 576
66 785
46 930
49 711
Living cost
23 115
23 115
23 115
23 115
Free-cash
36 461
43 670
23 815
26 596

Estimated living cost  is ₽23115 per week

₽15864
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1482
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽448
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.
₽5323
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
₽40125
₽35568
₽27214
₽30225
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.

-
-
-
97 000
income
-
-
-
24 531
health

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

-
-
-
5 618
total
-
-
-
30 149
Employee
39 534
-
93 036
-
social contributions
3 961
-
3 964
-
income
4 290
-
17 664
-
total
8 251
-
21 628
-
Employer
39 534
-
93 036
-
social contributions
3 961
-
3 964
-
total
3 961
-
3 964
-
Corporate
53 505
97 000
-
-
income
18 727
33 950
-
-
total
18 727
33 950
-
-
Dividends
34 778
63 050
-
-
social contributions
4 553
4 553
-
-
total
4 553
4 553
-
-
Income
97 000
97 000
97 000
97 000
Total tax
35 492
38 503
25 592
30 149
After tax
61 508
58 497
71 408
66 851
Living cost
31 283
31 283
31 283
31 283
Free-cash
30 225
27 214
40 125
35 568

Estimated living cost  is ₽31283 per week

₽20606
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2466
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽479
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.
₽7731
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
₽43628
₽44019
₽40903
₽41353
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
-
-
-
97 000
income
-
-
-
14 550
social contributions
-
-
-
13 386
health
-
-
-
6 771
total
-
-
-
34 707
Employee
29 220
-
97 000
-
income
4 874
-
14 941
-
social contributions
4 033
-
13 386
-
health
2 039
-
6 771
-
total
10 946
-
35 098
-
Employer
29 220
-
97 000
-
total
-
-
-
-
Corporate
67 780
97 000
-
-
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%.

3 389
4 851
-
-
total
3 389
4 851
-
-
Dividends
64 391
92 149
-
-
withholding
9 659
13 823
-
-
health
4 494
6 432
-
-
social contributions
8 885
12 717
-
-
total
23 038
32 972
-
-
Income
97 000
97 000
97 000
97 000
Total tax
37 373
37 823
35 098
34 707
After tax
59 627
59 177
61 902
62 293
Living cost
18 274
18 274
18 274
18 274
Free-cash
41 353
40 903
43 628
44 019

Estimated living cost  is ₽18274 per week

₽12230
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1127
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽420
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4496
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
₽25843
₽24731
₽43403
₽35062
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
-
-
-
97 000
income
-
-
-
8 490
social contributions
-
-
-
27 303
solidarity contribution
-
-
-
-
health
-
-
-
13 095
total
-
-
-
48 888
Employee
34 384
-
72 388
-
solidarity contribution
-
-
-
-
income
4 126
-
8 687
-
social contributions
2 235
-
4 705
-
health
4 642
-
9 772
-
total
11 003
-
23 164
-
Employer
34 384
-
72 388
-
social contributions
8 596
-
18 097
-
health
3 095
-
6 515
-
total
11 691
-
24 612
-
Corporate
50 925
97 000
-
-
income
9 676
18 430
-
-
total
9 676
18 430
-
-
Dividends
41 249
78 570
-
-
withholding
6 187
11 786
-
-
total
6 187
11 786
-
-
Income
97 000
97 000
97 000
97 000
Total tax
38 557
30 216
47 776
48 888
After tax
58 443
66 784
49 224
48 112
Living cost
23 381
23 381
23 381
23 381
Free-cash
35 062
43 403
25 843
24 731

Estimated living cost  is ₽23381 per week

₽17388
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1295
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽405
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.
₽4294
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
₽67962
₽86392
₽82512
₽80705
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%.

-
-
-
97 000
microenterprise

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

-
-
-
970
total
-
-
-
970
Employee
12 048
-
97 000
-
income
2 410
-
19 400
-
total
2 410
-
19 400
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

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

84 952
97 000
-
-
total
-
-
-
-
Dividends
84 952
97 000
-
-
withholding
4 247
4 850
-
-
total
4 247
4 850
-
-
Income
97 000
97 000
97 000
97 000
Total tax
6 657
4 850
19 400
970
After tax
90 343
92 150
77 600
96 030
Living cost
9 638
9 638
9 638
9 638
Free-cash
80 705
82 512
67 962
86 392

Estimated living cost  is ₽9638 per week

₽6522
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽405
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽323
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.
₽2388
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
₽17744
₽13924
₽7264
₽13185
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
-
-
-
97 000
income
-
-
-
10 769
social contributions
-
-
-
2 764
health
-
-
-
2 391
surtax
-
-
-
-
pensions
-
-
-
22 520
other
-
-
-
3 008
total
-
-
-
41 452
Employee
53 976
-
78 075
-
income
4 710
-
12 365
-
social contributions
1 537
-
2 226
-
surtax
-
-
-
-
pensions
6 105
-
4 116
-
total
12 352
-
18 707
-
Employer
53 976
-
78 075
-
unemployment
2 187
-
3 161
-
social contributions
162
-
234
-
pensions
8 869
-
7 165
-
other
1 863
-
2 694
-
health
3 778
-
5 671
-
total
16 859
-
18 925
-
Corporate
26 166
97 000
-
-
income
7 327
27 159
-
-
surtax
-
-
-
-
total
7 327
27 159
-
-
Dividends
18 840
69 841
-
-
withholding
2 412
8 939
-
-
surtax
-
-
-
-
social contributions
3 241
12 014
-
-
total
5 653
20 953
-
-
Income
97 000
97 000
97 000
97 000
Total tax
42 191
48 112
37 632
41 452
After tax
54 809
48 888
59 368
55 548
Living cost
41 624
41 624
41 624
41 624
Free-cash
13 185
7 264
17 744
13 924

Estimated living cost  is ₽41624 per week

₽28170
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3405
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽571
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9477
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
₽37790
₽37789
₽55218
₽50990
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.

-
-
-
97 000
income
-
-
-
20 337
health
-
-
-
6 542
unemployment
-
-
-
953
pensions
-
-
-
16 515
total
-
-
-
44 347
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.

22 414
-
85 630
-
income
3 090
-
20 337
-
health
1 154
-
3 271
-
unemployment
168
-
476
-
pensions
3 138
-
8 893
-
total
7 550
-
32 977
-
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.

22 414
-
85 630
-
unemployment
168
-
476
-
pensions
2 690
-
7 622
-
health
1 154
-
3 271
-
total
4 012
-
11 369
-
Corporate
70 574
97 000
-
-
income
10 586
14 550
-
-
total
10 586
14 550
-
-
Dividends
59 988
82 450
-
-
withholding
8 998
12 368
-
-
total
8 998
12 368
-
-
Income
97 000
97 000
97 000
97 000
Total tax
31 146
26 918
44 346
44 347
After tax
65 854
70 082
52 654
52 653
Living cost
14 864
14 864
14 864
14 864
Free-cash
50 990
55 218
37 790
37 789

Estimated living cost  is ₽14864 per week

₽10008
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1150
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽430
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.
₽3276
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
₽15166
₽19973
-₽15816
₽9928
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
-
-
-
97 000
regional
-
-
-
3 831
national
-
-
-
918
health
-
-
-
218
city
-
-
-
1 023
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.

-
-
-
1 940
pensions
-
-
-
8 925
total
-
-
-
16 855
Employee
70 417
-
86 820
-
regional
2 306
-
3 303
-
city
756
-
933
-
health
159
-
195
-
unemployment
-
-
-
-
national
333
-
717
-
pensions
5 916
-
7 291
-
total
9 470
-
12 439
-
Employer
70 417
-
86 820
-
unemployment
-
-
-
-
pensions
5 916
-
7 291
-
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.

1 408
-
1 737
-
health
159
-
195
-
total
7 483
-
9 223
-
Corporate
18 326
97 000
-
-
regional
3 876
20 516
-
-
national
1 558
8 245
-
-
total
5 434
28 761
-
-
Dividends
12 892
68 239
-
-
withholding
4 513
23 883
-
-
total
4 513
23 883
-
-
Income
97 000
97 000
97 000
97 000
Total tax
26 900
52 644
21 662
16 855
After tax
70 100
44 356
75 338
80 145
Living cost
60 172
60 172
60 172
60 172
Free-cash
9 928
-15 816
15 166
19 973

Estimated living cost  is ₽60172 per week

₽39129
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽5400
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽739
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.
₽14904
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
₽21283
₽34583
₽30582
₽29829
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

-
-
-
97 000
municipal
-
-
-
17 255
national
-
-
-
10 942
health
-
-
-
1 133
total
-
-
-
29 330
Employee
45 341
-
81 603
-
health
339
-
896
-
unemployment
680
-
1 223
-
national
749
-
6 289
-
municipal
7 426
-
13 316
-
pensions
3 060
-
5 508
-
total
12 254
-
27 232
-
Employer
45 341
-
81 603
-
unemployment
294
-
530
-
pensions
7 866
-
14 158
-
accident
46
-
82
-
health
348
-
628
-
total
8 554
-
15 398
-
Corporate
43 104
97 000
-
-
income
8 620
19 399
-
-
total
8 620
19 399
-
-
Dividends

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

25 863
58 201
-
-
national
-
3 456
-
-
municipal
4 656
10 476
-
-
total
4 656
13 932
-
-
Income
97 000
97 000
97 000
97 000
Total tax
34 084
33 331
42 630
29 330
After tax
62 916
63 669
54 370
67 670
Living cost
33 087
33 087
33 087
33 087
Free-cash
29 829
30 582
21 283
34 583

Estimated living cost  is ₽33087 per week

₽21612
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3183
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽527
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7767
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
₽5743
₽12856
₽22941
₽10018
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
-
-
-
97 000
national
-
-
-
32 213
social contributions
-
-
-
15 627
communal

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

-
-
-
4 882
total
-
-
-
52 722
Employee

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

61 645
-
75 128
-
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.

2 896
-
3 531
-
communal

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

3 215
-
3 918
-
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.

536
-
654
-
national
18 952
-
24 226
-
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.

4 623
-
5 634
-
total
30 222
-
37 963
-
Employer

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

61 645
-
75 128
-
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.

899
-
1 097
-
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.

5 462
-
6 656
-
surtax
6 990
-
8 521
-
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.

801
-
976
-
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.

3 791
-
4 622
-
total
17 943
-
21 872
-
Corporate
17 412
97 000
-
-
income
3 482
19 399
-
-
surtax
70
388
-
-
total
3 552
19 787
-
-
Dividends
13 859
77 213
-
-
withholding

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

3 843
22 850
-
-
total
3 843
22 850
-
-
Income
97 000
97 000
97 000
97 000
Total tax
55 560
42 637
59 835
52 722
After tax
41 440
54 363
37 165
44 278
Living cost
31 422
31 422
31 422
31 422
Free-cash
10 018
22 941
5 743
12 856

Estimated living cost  is ₽31422 per week

₽20240
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2748
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽492
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7943
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
₽16329
₽16712
₽17633
₽16839
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
-
-
-
97 000
municipal
-
-
-
22 236
national
-
-
-
292
health
-
-
-
4 832
accident
-
-
-
155
unemployment
-
-
-
77
pensions
-
-
-
8 370
other
-
-
-
8 997
total
-
-
-
44 959
Employee
50 341
-
73 809
-
national
-
-
140
-
municipal
15 012
-
22 010
-
total
15 012
-
22 150
-
Employer
50 341
-
73 809
-
unemployment
1 329
-
1 949
-
pensions
5 442
-
7 979
-
other
5 850
-
8 577
-
accident
101
-
148
-
health
3 096
-
4 539
-
total
15 818
-
23 192
-
Corporate
30 842
97 000
-
-
income
6 785
21 340
-
-
total
6 785
21 340
-
-
Dividends
24 057
75 660
-
-
withholding
7 217
22 698
-
-
total
7 217
22 698
-
-
Income
97 000
97 000
97 000
97 000
Total tax
44 832
44 038
45 342
44 959
After tax
52 168
52 962
51 658
52 041
Living cost
35 329
35 329
35 329
35 329
Free-cash
16 839
17 633
16 329
16 712

Estimated living cost  is ₽35329 per week

₽23415
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3467
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽537
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.
₽7911
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
₽46248
₽28141
₽20121
-₽37401
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
-
-
-
97 000
income
-
-
-
18 907
social contributions
-
-
-
11 058
total
-
-
-
29 965
Employee
55 768
-
-
-
income
12 301
-
-
-
social contributions
4 573
-
652
-
total
16 874
-
652
-
Employer
55 768
-
-
-
social contributions
78 633
-
11 206
-
total
78 633
-
11 206
-
Corporate
-
97 000
-
-
income
-
21 340
-
-
total
-
21 340
-
-
Dividends
-
75 660
-
-
income
-
16 645
-
-
total
-
16 645
-
-
Income
97 000
97 000
97 000
97 000
Total tax
95 507
37 985
11 858
29 965
After tax
1 493
59 015
85 142
67 035
Living cost
38 894
38 894
38 894
38 894
Free-cash
-37 401
20 121
46 248
28 141

Estimated living cost  is ₽38894 per week

₽25236
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3658
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.
₽9504
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
₽39286
₽40215
₽42989
₽39416
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
-
-
-
97 000
income
-
-
-
12 416
social contributions
-
-
-
13 944
health
-
-
-
2 473
total
-
-
-
28 833
Employee
66 268
66 268
88 062
-
income
6 959
6 134
12 019
-
social contributions
3 220
5 500
7 309
-
health
659
1 127
1 496
-
total
10 838
12 761
20 824
-
Employer
66 268
66 268
88 062
-
social contributions
3 220
5 500
7 309
-
health
718
1 227
1 629
-
total
3 938
6 727
8 938
-
Corporate
54 272
24 006
-
-
income
6 784
3 001
-
-
total
6 784
3 001
-
-
Dividends
47 488
21 005
-
-
withholding
8 072
3 570
-
-
total
8 072
3 570
-
-
Income
97 000
97 000
97 000
97 000
Total tax
29 632
26 059
29 762
28 833
After tax
67 368
70 941
67 238
68 167
Living cost
27 952
27 952
27 952
27 952
Free-cash
39 416
42 989
39 286
40 215

Estimated living cost  is ₽27952 per week

₽19108
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2183
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.
₽6192
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
₽27899
₽36913
₽37762
₽36671
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
-
-
-
97 000
income
-
-
-
22 281
pensions
-
-
-
6 547
total
-
-
-
28 828
Employee
42 907
-
85 209
-
income
7 814
-
16 273
-
health
560
-
1 427
-
pensions
3 275
-
8 351
-
total
11 649
-
26 051
-
Employer
42 907
-
85 209
-
pensions
4 335
-
10 171
-
health
815
-
1 620
-
total
5 150
-
11 791
-
Corporate
48 942
97 000
-
-
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.

9 298
18 430
-
-
total
9 298
18 430
-
-
Dividends
39 644
78 570
-
-
withholding
2 973
9 549
-
-
total
2 973
9 549
-
-
Income
97 000
97 000
97 000
97 000
Total tax
29 070
27 979
37 842
28 828
After tax
67 930
69 021
59 158
68 172
Living cost
31 259
31 259
31 259
31 259
Free-cash
36 671
37 762
27 899
36 913

Estimated living cost  is ₽31259 per week

₽21443
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2875
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽391
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.
₽6548
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
₽9235
₽13672
₽16760
₽12840
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
-
-
-
97 000
municipal
-
-
-
649
regional
-
-
-
2 037
national
-
-
-
21 362
social contributions
-
-
-
24 948
total
-
-
-
48 996
Employee
72 620
-
97 000
-
regional
1 096
-
1 733
-
social contributions
24 487
-
32 708
-
national
12 272
-
18 413
-
municipal
433
-
579
-
total
38 288
-
53 433
-
Employer
72 620
-
97 000
-
total
-
-
-
-
Corporate
24 380
97 000
-
-
nationa
5 852
23 280
-
-
municipal
1 176
4 676
-
-
total
7 028
27 956
-
-
Dividends
17 352
69 044
-
-
withholding
4 512
17 952
-
-
total
4 512
17 952
-
-
Income
97 000
97 000
97 000
97 000
Total tax
49 828
45 908
53 433
48 996
After tax
47 172
51 092
43 567
48 004
Living cost
34 332
34 332
34 332
34 332
Free-cash
12 840
16 760
9 235
13 672

Estimated living cost  is ₽34332 per week

₽24116
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2362
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽518
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.
₽7335
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
₽33304
₽48685
-₽9932
₽5128
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
-
-
-
97 000
income
-
-
-
24 895
health
-
-
-
1 763
accident
-
-
-
204
pensions
-
-
-
3 364
other
-
-
-
300
total
-
-
-
30 526
Employee
27 983
-
84 606
-
income
3 839
-
17 657
-
health
3 204
-
9 687
-
pensions
3 151
-
6 169
-
total
10 194
-
33 513
-
Employer
27 983
-
84 606
-
unemployment
686
-
2 073
-
pensions
4 550
-
8 908
-
accident
467
-
1 413
-
total
5 703
-
12 394
-
Corporate
63 314
97 000
-
-
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.

56 983
87 300
-
-
total
56 983
87 300
-
-
Dividends
6 332
9 700
-
-
withholding
1 203
1 843
-
-
total
1 203
1 843
-
-
Income
97 000
97 000
97 000
97 000
Total tax
74 083
89 143
45 907
30 526
After tax
22 917
7 857
51 093
66 474
Living cost
17 789
17 789
17 789
17 789
Free-cash
5 128
-9 932
33 304
48 685

Estimated living cost  is ₽17789 per week

₽13038
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽986
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽371
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.
₽3395
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
₽34284
₽26113
₽16740
₽28011
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.

-
-
-
97 000
income

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

-
-
-
22 328
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.

-
-
-
5 888
trade
-
-
-
8 171
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.

-
-
-
1 228
total
-
-
-
37 615
Employee

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

42 880
-
97 000
-
income

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

3 526
-
22 328
-
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.

5 888
-
5 888
-
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.

195
-
1 228
-
total
9 609
-
29 444
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
54 120
97 000
-
-
chamber of commerce
211
273
-
-
income
8 118
14 550
-
-
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.

446
800
-
-
trade
7 767
13 919
-
-
total
16 542
29 542
-
-
Dividends
37 578
67 458
-
-
withholding
9 067
16 537
-
-
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.

499
909
-
-
total
9 566
17 446
-
-
Income
97 000
97 000
97 000
97 000
Total tax
35 717
46 988
29 444
37 615
After tax
61 283
50 012
67 556
59 385
Living cost
33 272
33 272
33 272
33 272
Free-cash
28 011
16 740
34 284
26 113

Estimated living cost  is ₽33272 per week

₽22951
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3580
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽482
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.
₽6257
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
₽36623
₽33729
₽59672
₽52602
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.

-
-
-
97 000
microenterprise
-
-
-
-
income
-
-
-
14 156
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.

-
-
-
31 186
surtax
-
-
-
-
total
-
-
-
45 342
Employee
25 182
-
78 168
-
income
4 483
-
15 019
-
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.

2 770
-
8 599
-
surtax
-
-
-
-
total
7 253
-
23 618
-
Employer
25 182
-
78 168
-
social contributions

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

6 066
-
18 830
-
surtax
-
-
-
-
total
6 066
-
18 830
-
Corporate
65 752
97 000
-
-
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%.

13 150
19 399
-
-
total
13 150
19 399
-
-
Dividends

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

52 602
77 601
-
-
total
-
-
-
-
Income
97 000
97 000
97 000
97 000
Total tax
26 469
19 399
42 448
45 342
After tax
70 531
77 601
54 552
51 658
Living cost
17 929
17 929
17 929
17 929
Free-cash
52 602
59 672
36 623
33 729

Estimated living cost  is ₽17929 per week

₽11438
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1707
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽407
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.
₽4376
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
₽44398
₽45198
₽49280
₽47431
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
-
-
-
97 000
income
-
-
-
26 402
health
-
-
-
5 948
pensions
-
-
-
8 204
total
-
-
-
40 554
Employee
17 132
-
87 770
-
income
3 314
-
25 972
-
health
857
-
2 051
-
unemployment
171
-
410
-
pensions
1 542
-
3 692
-
total
5 884
-
32 125
-
Employer
17 132
-
87 770
-
unemployment
343
-
820
-
pensions
1 885
-
4 512
-
health
1 628
-
3 897
-
total
3 856
-
9 229
-
Corporate
76 013
97 000
-
-
income
16 723
21 340
-
-
total
16 723
21 340
-
-
Dividends
59 291
75 660
-
-
withholding
11 858
15 132
-
-
total
11 858
15 132
-
-
Income
97 000
97 000
97 000
97 000
Total tax
38 321
36 472
41 354
40 554
After tax
58 679
60 528
55 646
56 446
Living cost
11 248
11 248
11 248
11 248
Free-cash
47 431
49 280
44 398
45 198

Estimated living cost  is ₽11248 per week

₽6684
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽912
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽258
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.
₽3394
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
₽27389
₽28979
₽41655
₽38915
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
-
-
-
97 000
income
-
-
-
19 630
health
-
-
-
6 888
unemployment
-
-
-
196
surtax
-
-
-
2 551
pensions
-
-
-
19 399
other
-
-
-
-
total
-
-
-
48 664
Employee
29 022
-
80 132
-
other
-
-
-
-
income
4 865
-
18 124
-
health
741
-
2 043
-
unemployment
2 020
-
5 577
-
surtax
103
-
2 299
-
pensions
1 936
-
5 345
-
total
9 665
-
33 388
-
Employer
29 022
-
80 132
-
unemployment
921
-
2 540
-
pensions
3 869
-
10 681
-
other
-
-
-
-
health
1 320
-
3 645
-
total
6 110
-
16 866
-
Corporate
61 868
97 000
-
-
income
16 086
25 220
-
-
total
16 086
25 220
-
-
Dividends
45 782
71 780
-
-
withholding
6 867
10 768
-
-
total
6 867
10 768
-
-
Income
97 000
97 000
97 000
97 000
Total tax
38 728
35 988
50 254
48 664
After tax
58 272
61 012
46 746
48 336
Living cost
19 357
19 357
19 357
19 357
Free-cash
38 915
41 655
27 389
28 979

Estimated living cost  is ₽19357 per week

₽11687
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1683
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽450
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.
₽5539
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
₽571
₽20904
₽26793
₽26366
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
-
-
-
97 000
income
-
-
-
17 563
chamber of commerce
-
-
-
388
health
-