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
₽ 97500
per

Your estimated
City
free-cash

Valencia , Spain
₽26695
₽29175
₽41610
₽37021
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
-
-
-
97 500
income
-
-
-
19 935
accident
-
-
-
731
unemployment
-
-
-
568
pensions
-
-
-
22 950
other
-
-
-
81
total
-
-
-
44 265
Employee
32 352
-
73 931
-
other
32
-
75
-
income
6 237
-
18 481
-
unemployment
501
-
1 146
-
pensions
1 521
-
3 475
-
total
8 291
-
23 177
-
Employer
32 352
-
73 931
-
unemployment
1 780
-
4 066
-
pensions
7 634
-
17 447
-
other
259
-
591
-
accident
641
-
1 464
-
total
10 314
-
23 568
-
Corporate
54 834
97 500
-
-
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.

8 225
14 625
-
-
total
8 225
14 625
-
-
Dividends
46 609
82 875
-
-
withholding
9 589
17 205
-
-
total
9 589
17 205
-
-
Income
97 500
97 500
97 500
97 500
Total tax
36 419
31 830
46 745
44 265
After tax
61 081
65 670
50 755
53 235
Living cost
24 060
24 060
24 060
24 060
Free-cash
37 021
41 610
26 695
29 175

Estimated living cost  is ₽24060 per week

₽16240
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2313
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽422
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.
₽5086
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
₽33303
₽29273
₽48319
₽42411
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
-
-
-
97 500
income
-
-
-
12 592
health
-
-
-
4 290
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.

-
-
-
23 400
other
-
-
-
4 631
total
-
-
-
44 913
Employee
31 768
-
77 876
-
income
5 469
-
13 937
-
health
445
-
1 091
-
unemployment
317
-
779
-
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.

2 223
-
5 451
-
total
8 454
-
21 258
-
Employer
31 768
-
77 876
-
unemployment
317
-
779
-
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.

5 401
-
13 238
-
other
1 589
-
3 894
-
accident
254
-
623
-
health
445
-
1 091
-
total
8 006
-
19 625
-
Corporate
57 725
97 500
-
-
income
12 122
20 476
-
-
total
12 122
20 476
-
-
Dividends
45 603
77 024
-
-
withholding
3 193
5 391
-
-
total
3 193
5 391
-
-
Income
97 500
97 500
97 500
97 500
Total tax
31 775
25 867
40 883
44 913
After tax
65 725
71 633
56 617
52 587
Living cost
23 314
23 314
23 314
23 314
Free-cash
42 411
48 319
33 303
29 273

Estimated living cost  is ₽23314 per week

₽16473
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1574
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽375
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.
₽4891
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
₽66434
₽63224
₽71880
₽67813
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
-
-
-
97 500
income
-
-
-
14 625
health
-
-
-
3 518
unemployment
-
-
-
122
pensions

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

-
-
-
4 528
total
-
-
-
22 793
Employee
15 205
-
91 498
-
income
1 520
-
9 150
-
health
699
-
1 407
-
accident

We are using the highest rate at 1.1%.

167
-
337
-
pensions

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

1 335
-
2 686
-
total
3 721
-
13 580
-
Employer
15 205
-
91 498
-
unemployment
91
-
184
-
pensions

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

1 676
-
3 371
-
accident

We are using the highest rate at 1.1%.

167
-
337
-
health
1 049
-
2 111
-
total
2 983
-
6 003
-
Corporate
79 312
97 500
-
-
income
7 931
9 750
-
-
total
7 931
9 750
-
-
Dividends
71 381
87 750
-
-
withholding
3 569
4 387
-
-
total
3 569
4 387
-
-
Income
97 500
97 500
97 500
97 500
Total tax
18 204
14 137
19 583
22 793
After tax
79 296
83 363
77 917
74 707
Living cost
11 483
11 483
11 483
11 483
Free-cash
67 813
71 880
66 434
63 224

Estimated living cost  is ₽11483 per week

₽6704
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽820
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽304
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.
₽3655
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
₽29905
₽25928
₽19205
₽24373
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
-
-
-
97 500
income
-
-
-
10 702
social contributions
-
-
-
2 778
health
-
-
-
2 354
surtax
-
-
-
-
pensions
-
-
-
22 781
other
-
-
-
3 022
total
-
-
-
41 637
Employee
37 446
-
78 550
-
income
2 210
-
12 366
-
social contributions
1 068
-
2 238
-
surtax
-
-
-
-
pensions
4 234
-
4 106
-
total
7 512
-
18 710
-
Employer
37 446
-
78 550
-
unemployment
1 516
-
3 181
-
social contributions
113
-
236
-
pensions
6 152
-
7 158
-
other
1 292
-
2 710
-
health
2 622
-
5 665
-
total
11 695
-
18 950
-
Corporate
48 360
97 500
-
-
income
13 540
27 300
-
-
surtax
-
-
-
-
total
13 540
27 300
-
-
Dividends
34 819
70 200
-
-
withholding
4 456
8 986
-
-
surtax
-
-
-
-
social contributions
5 989
12 074
-
-
total
10 445
21 060
-
-
Income
97 500
97 500
97 500
97 500
Total tax
43 192
48 360
37 660
41 637
After tax
54 308
49 140
59 840
55 863
Living cost
29 935
29 935
29 935
29 935
Free-cash
24 373
19 205
29 905
25 928

Estimated living cost  is ₽29935 per week

₽18875
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2434
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽510
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.
₽8118
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
₽13613
₽18897
₽10775
₽5413
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
-
-
-
97 500
income
-
-
-
20 910
health
-
-
-
10 789
pensions
-
-
-
10 251
total
-
-
-
41 950
Employee
74 717
74 717
82 972
-
income

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

12 230
12 230
12 230
-
health
11 468
9 755
10 225
-
pensions
13 449
10 251
10 251
-
total
37 147
32 236
32 706
-
Employer
74 717
74 717
82 972
-
unemployment
2 690
2 690
2 987
-
pensions
5 200
5 200
5 775
-
health
5 194
5 194
5 766
-
total
13 084
13 084
14 528
-
Corporate
10 616
9 700
-
-
income
2 124
1 939
-
-
total
2 124
1 939
-
-
Dividends
8 493
7 760
-
-
withholding
1 274
1 164
-
-
income
1 805
1 649
-
-
total
3 079
2 813
-
-
Income
97 500
97 500
97 500
97 500
Total tax
55 434
50 072
47 234
41 950
After tax
42 066
47 428
50 266
55 550
Living cost
36 653
36 653
36 653
36 653
Free-cash
5 413
10 775
13 613
18 897

Estimated living cost  is ₽36653 per week

₽25975
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.
₽583
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.
₽6791
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
₽41539
₽32590
₽22768
₽32448
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.

-
-
-
97 500
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.

-
-
-
22 259
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.

-
-
-
5 977
trade
-
-
-
8 949
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.

-
-
-
1 224
total
-
-
-
38 409
Employee

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

33 465
-
97 500
-
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.

935
-
22 259
-
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.

5 977
-
5 977
-
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
-
1 224
-
total
6 963
-
29 460
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
64 035
97 500
-
-
chamber of commerce
224
272
-
-
income
9 605
14 625
-
-
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
804
-
-
trade
10 085
15 357
-
-
total
20 442
31 058
-
-
Dividends
43 593
66 443
-
-
withholding
10 565
16 278
-
-
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.

581
895
-
-
total
11 146
17 173
-
-
Income
97 500
97 500
97 500
97 500
Total tax
38 551
48 231
29 460
38 409
After tax
58 949
49 269
68 040
59 091
Living cost
26 501
26 501
26 501
26 501
Free-cash
32 448
22 768
41 539
32 590

Estimated living cost  is ₽26501 per week

₽16670
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3090
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽495
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6246
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
₽47447
₽48281
₽51054
₽46292
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
-
-
-
97 500
income
-
-
-
12 320
social contributions
-
-
-
14 156
health
-
-
-
2 486
total
-
-
-
28 962
Employee
67 279
67 279
88 516
-
income
7 326
6 228
11 961
-
social contributions
2 544
5 584
7 347
-
health
521
1 144
1 504
-
total
10 391
12 956
20 812
-
Employer
67 279
67 279
88 516
-
social contributions
2 544
5 584
7 347
-
health
566
1 245
1 637
-
total
3 110
6 829
8 984
-
Corporate
63 742
23 392
-
-
income
7 968
2 924
-
-
total
7 968
2 924
-
-
Dividends
55 774
20 468
-
-
withholding
9 482
3 480
-
-
total
9 482
3 480
-
-
Income
97 500
97 500
97 500
97 500
Total tax
30 951
26 189
29 796
28 962
After tax
66 549
71 311
67 704
68 538
Living cost
20 257
20 257
20 257
20 257
Free-cash
46 292
51 054
47 447
48 281

Estimated living cost  is ₽20257 per week

₽12141
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1987
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.
₽5682
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
₽21013
₽26604
₽28013
₽27133
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.

-
-
-
97 500
income
-
-
-
9 571
social contributions

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

-
-
-
33 881
surtax
-
-
-
-
total
-
-
-
43 452
Employee
40 241
-
78 788
-
income
8 370
-
21 664
-
social contributions
4 427
-
8 667
-
surtax
-
-
-
-
total
12 797
-
30 331
-
Employer
40 241
-
78 788
-
social contributions
9 557
-
18 712
-
total
9 557
-
18 712
-
Corporate
47 702
97 500
-
-
income
10 017
20 476
-
-
surtax
-
-
-
-
total
10 017
20 476
-
-
Dividends
37 685
77 024
-
-
withholding
10 552
21 567
-
-
total
10 552
21 567
-
-
Income
97 500
97 500
97 500
97 500
Total tax
42 923
42 043
49 043
43 452
After tax
54 577
55 457
48 457
54 048
Living cost
27 444
27 444
27 444
27 444
Free-cash
27 133
28 013
21 013
26 604

Estimated living cost  is ₽27444 per week

₽20534
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1619
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽458
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.
₽4833
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
₽71713
₽90238
₽86338
₽85160
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%.

-
-
-
97 500
microenterprise

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

-
-
-
975
total
-
-
-
975
Employee
7 858
-
97 500
-
income
1 571
-
19 500
-
total
1 571
-
19 500
-
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%.

89 642
97 500
-
-
total
-
-
-
-
Dividends
89 642
97 500
-
-
withholding
4 482
4 875
-
-
total
4 482
4 875
-
-
Income
97 500
97 500
97 500
97 500
Total tax
6 053
4 875
19 500
975
After tax
91 447
92 625
78 000
96 525
Living cost
6 287
6 287
6 287
6 287
Free-cash
85 160
86 338
71 713
90 238

Estimated living cost  is ₽6287 per week

₽3896
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽523
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽173
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.
₽1695
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
₽23741
₽26537
₽43660
₽36342
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.

-
-
-
97 500
income
-
-
-
19 949
health
-
-
-
9 594
unemployment
-
-
-
146
pensions
-
-
-
17 806
total
-
-
-
47 495
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.

38 690
-
84 365
-
income
6 672
-
18 509
-
health
2 499
-
5 451
-
unemployment
55
-
118
-
pensions
5 997
-
13 077
-
total
15 223
-
37 155
-
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.

38 690
-
84 365
-
unemployment
23
-
50
-
pensions
3 424
-
7 467
-
health
2 577
-
5 619
-
total
6 024
-
13 136
-
Corporate
52 786
97 500
-
-
income
10 029
18 525
-
-
total
10 029
18 525
-
-
Dividends
42 757
78 975
-
-
withholding
6 414
11 847
-
-
total
6 414
11 847
-
-
Income
97 500
97 500
97 500
97 500
Total tax
37 690
30 372
50 291
47 495
After tax
59 810
67 128
47 209
50 005
Living cost
23 468
23 468
23 468
23 468
Free-cash
36 342
43 660
23 741
26 537

Estimated living cost  is ₽23468 per week

₽16106
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1504
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.
₽5404
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
₽40001
₽35123
₽26991
₽30051
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.

-
-
-
97 500
income
-
-
-
24 906
health

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

-
-
-
5 710
total
-
-
-
30 616
Employee
40 137
-
93 475
-
social contributions
4 021
-
4 025
-
income
4 355
-
17 688
-
total
8 376
-
21 713
-
Employer
40 137
-
93 475
-
social contributions
4 021
-
4 025
-
total
4 021
-
4 025
-
Corporate
53 341
97 500
-
-
income
18 669
34 126
-
-
total
18 669
34 126
-
-
Dividends
34 672
63 374
-
-
social contributions
4 622
4 622
-
-
total
4 622
4 622
-
-
Income
97 500
97 500
97 500
97 500
Total tax
35 688
38 748
25 738
30 616
After tax
61 812
58 752
71 762
66 884
Living cost
31 761
31 761
31 761
31 761
Free-cash
30 051
26 991
40 001
35 123

Estimated living cost  is ₽31761 per week

₽20921
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2504
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽486
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7849
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
₽43712
₽44060
₽40931
₽41385
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
-
-
-
97 500
income
-
-
-
14 625
social contributions
-
-
-
13 456
health
-
-
-
6 806
total
-
-
-
34 887
Employee
29 666
-
97 500
-
income
4 948
-
14 973
-
social contributions
4 094
-
13 456
-
health
2 070
-
6 806
-
total
11 112
-
35 235
-
Employer
29 666
-
97 500
-
total
-
-
-
-
Corporate
67 834
97 500
-
-
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%.

3 392
4 875
-
-
total
3 392
4 875
-
-
Dividends
64 442
92 625
-
-
withholding
9 667
13 894
-
-
health
4 498
6 465
-
-
social contributions
8 893
12 782
-
-
total
23 058
33 141
-
-
Income
97 500
97 500
97 500
97 500
Total tax
37 562
38 016
35 235
34 887
After tax
59 938
59 484
62 265
62 613
Living cost
18 553
18 553
18 553
18 553
Free-cash
41 385
40 931
43 712
44 060

Estimated living cost  is ₽18553 per week

₽12416
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1144
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽427
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4564
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
₽25749
₽24406
₽43400
₽34934
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
-
-
-
97 500
income
-
-
-
8 494
social contributions
-
-
-
27 709
solidarity contribution
-
-
-
-
health
-
-
-
13 162
total
-
-
-
49 365
Employee
34 896
-
72 761
-
solidarity contribution
-
-
-
-
income
4 187
-
8 731
-
social contributions
2 268
-
4 729
-
health
4 711
-
9 823
-
total
11 166
-
23 283
-
Employer
34 896
-
72 761
-
social contributions
8 724
-
18 190
-
health
3 141
-
6 549
-
total
11 865
-
24 739
-
Corporate
50 740
97 500
-
-
income
9 641
18 525
-
-
total
9 641
18 525
-
-
Dividends
41 099
78 975
-
-
withholding
6 165
11 846
-
-
total
6 165
11 846
-
-
Income
97 500
97 500
97 500
97 500
Total tax
38 837
30 371
48 022
49 365
After tax
58 663
67 129
49 478
48 135
Living cost
23 729
23 729
23 729
23 729
Free-cash
34 934
43 400
25 749
24 406

Estimated living cost  is ₽23729 per week

₽17646
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1315
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽411
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.
₽4358
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
₽68203
₽86728
₽82828
₽80991
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%.

-
-
-
97 500
microenterprise

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

-
-
-
975
total
-
-
-
975
Employee
12 247
-
97 500
-
income
2 449
-
19 500
-
total
2 449
-
19 500
-
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%.

85 253
97 500
-
-
total
-
-
-
-
Dividends
85 253
97 500
-
-
withholding
4 263
4 875
-
-
total
4 263
4 875
-
-
Income
97 500
97 500
97 500
97 500
Total tax
6 712
4 875
19 500
975
After tax
90 788
92 625
78 000
96 525
Living cost
9 797
9 797
9 797
9 797
Free-cash
80 991
82 828
68 203
86 728

Estimated living cost  is ₽9797 per week

₽6630
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽411
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽329
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.
₽2427
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
₽17581
₽13604
₽6881
₽12897
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
-
-
-
97 500
income
-
-
-
10 702
social contributions
-
-
-
2 778
health
-
-
-
2 354
surtax
-
-
-
-
pensions
-
-
-
22 781
other
-
-
-
3 022
total
-
-
-
41 637
Employee
54 799
-
78 550
-
income
4 781
-
12 366
-
social contributions
1 561
-
2 238
-
surtax
-
-
-
-
pensions
6 198
-
4 106
-
total
12 540
-
18 710
-
Employer
54 799
-
78 550
-
unemployment
2 220
-
3 181
-
social contributions
164
-
236
-
pensions
9 004
-
7 158
-
other
1 891
-
2 710
-
health
3 835
-
5 665
-
total
17 114
-
18 950
-
Corporate
25 586
97 500
-
-
income
7 164
27 300
-
-
surtax
-
-
-
-
total
7 164
27 300
-
-
Dividends
18 421
70 200
-
-
withholding
2 358
8 986
-
-
surtax
-
-
-
-
social contributions
3 168
12 074
-
-
total
5 526
21 060
-
-
Income
97 500
97 500
97 500
97 500
Total tax
42 344
48 360
37 660
41 637
After tax
55 156
49 140
59 840
55 863
Living cost
42 259
42 259
42 259
42 259
Free-cash
12 897
6 881
17 581
13 604

Estimated living cost  is ₽42259 per week

₽28600
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3457
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽579
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.
₽9622
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
₽37730
₽37731
₽55355
₽51061
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.

-
-
-
97 500
income
-
-
-
20 305
health
-
-
-
6 642
unemployment
-
-
-
967
pensions
-
-
-
16 766
total
-
-
-
44 680
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.

22 754
-
85 958
-
income
3 136
-
20 305
-
health
1 172
-
3 321
-
unemployment
171
-
484
-
pensions
3 186
-
9 028
-
total
7 665
-
33 138
-
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.

22 754
-
85 958
-
unemployment
171
-
484
-
pensions
2 730
-
7 738
-
health
1 172
-
3 321
-
total
4 073
-
11 543
-
Corporate
70 673
97 500
-
-
income
10 601
14 625
-
-
total
10 601
14 625
-
-
Dividends
60 072
82 875
-
-
withholding
9 011
12 431
-
-
total
9 011
12 431
-
-
Income
97 500
97 500
97 500
97 500
Total tax
31 350
27 056
44 681
44 680
After tax
66 150
70 444
52 819
52 820
Living cost
15 089
15 089
15 089
15 089
Free-cash
51 061
55 355
37 730
37 731

Estimated living cost  is ₽15089 per week

₽10160
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1167
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.
₽3326
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
₽14696
₽19533
-₽16480
₽9646
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
-
-
-
97 500
regional
-
-
-
3 828
national
-
-
-
908
health
-
-
-
220
city
-
-
-
1 027
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.

-
-
-
1 949
pensions
-
-
-
8 970
total
-
-
-
16 902
Employee
71 462
-
87 266
-
regional
2 340
-
3 298
-
city
767
-
938
-
health
162
-
196
-
unemployment
-
-
-
-
national
338
-
707
-
pensions
6 004
-
7 329
-
total
9 611
-
12 468
-
Employer
71 462
-
87 266
-
unemployment
-
-
-
-
pensions
6 004
-
7 329
-
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.

1 429
-
1 746
-
health
162
-
196
-
total
7 595
-
9 271
-
Corporate
17 658
97 500
-
-
regional
3 734
20 621
-
-
national
1 501
8 287
-
-
total
5 235
28 908
-
-
Dividends
12 423
68 592
-
-
withholding
4 348
24 007
-
-
total
4 348
24 007
-
-
Income
97 500
97 500
97 500
97 500
Total tax
26 789
52 915
21 739
16 902
After tax
70 711
44 585
75 761
80 598
Living cost
61 065
61 065
61 065
61 065
Free-cash
9 646
-16 480
14 696
19 533

Estimated living cost  is ₽61065 per week

₽39710
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽5480
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽750
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.
₽15125
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
₽21156
₽34524
₽30473
₽29605
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

-
-
-
97 500
municipal
-
-
-
17 346
national
-
-
-
10 903
health
-
-
-
1 136
total
-
-
-
29 385
Employee
46 033
-
82 024
-
health
344
-
898
-
unemployment
691
-
1 230
-
national
760
-
6 228
-
municipal
7 540
-
13 384
-
pensions
3 107
-
5 537
-
total
12 442
-
27 277
-
Employer
46 033
-
82 024
-
unemployment
299
-
533
-
pensions
7 986
-
14 231
-
accident
46
-
81
-
health
354
-
631
-
total
8 685
-
15 476
-
Corporate
42 782
97 500
-
-
income
8 556
19 499
-
-
total
8 556
19 499
-
-
Dividends

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

25 670
58 500
-
-
national
-
3 407
-
-
municipal
4 621
10 530
-
-
total
4 621
13 937
-
-
Income
97 500
97 500
97 500
97 500
Total tax
34 304
33 436
42 753
29 385
After tax
63 196
64 064
54 747
68 115
Living cost
33 591
33 591
33 591
33 591
Free-cash
29 605
30 473
21 156
34 524

Estimated living cost  is ₽33591 per week

₽21942
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3231
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽535
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.
₽7885
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
₽5507
₽12682
₽22744
₽9621
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
-
-
-
97 500
national
-
-
-
32 284
social contributions
-
-
-
15 726
communal

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

-
-
-
4 906
total
-
-
-
52 916
Employee

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

62 585
-
75 517
-
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.

2 941
-
3 550
-
communal

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

3 264
-
3 938
-
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.

545
-
658
-
national
19 241
-
24 299
-
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.

4 694
-
5 664
-
total
30 685
-
38 109
-
Employer

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

62 585
-
75 517
-
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.

913
-
1 102
-
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.

5 546
-
6 691
-
surtax
7 096
-
8 564
-
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.

814
-
981
-
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.

3 849
-
4 644
-
total
18 218
-
21 982
-
Corporate
16 697
97 500
-
-
income
3 339
19 499
-
-
surtax
66
390
-
-
total
3 405
19 889
-
-
Dividends
13 292
77 610
-
-
withholding

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

3 669
22 965
-
-
total
3 669
22 965
-
-
Income
97 500
97 500
97 500
97 500
Total tax
55 977
42 854
60 091
52 916
After tax
41 523
54 646
37 409
44 584
Living cost
31 902
31 902
31 902
31 902
Free-cash
9 621
22 744
5 507
12 682

Estimated living cost  is ₽31902 per week

₽20549
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2789
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽500
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8064
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
₽16194
₽16469
₽17363
₽16559
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
-
-
-
97 500
municipal
-
-
-
22 283
national
-
-
-
99
health
-
-
-
4 906
accident
-
-
-
157
unemployment
-
-
-
79
pensions
-
-
-
8 499
other
-
-
-
9 136
total
-
-
-
45 159
Employee
51 114
-
74 190
-
national
-
-
-
-
municipal
15 242
-
22 123
-
total
15 242
-
22 123
-
Employer
51 114
-
74 190
-
unemployment
1 349
-
1 959
-
pensions
5 525
-
8 020
-
other
5 940
-
8 621
-
accident
102
-
148
-
health
3 143
-
4 563
-
total
16 059
-
23 311
-
Corporate
30 326
97 500
-
-
income
6 672
21 450
-
-
total
6 672
21 450
-
-
Dividends
23 654
76 050
-
-
withholding
7 096
22 815
-
-
total
7 096
22 815
-
-
Income
97 500
97 500
97 500
97 500
Total tax
45 069
44 265
45 434
45 159
After tax
52 431
53 235
52 066
52 341
Living cost
35 872
35 872
35 872
35 872
Free-cash
16 559
17 363
16 194
16 469

Estimated living cost  is ₽35872 per week

₽23774
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3520
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽545
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.
₽8033
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
₽46410
₽28227
₽20166
-₽37798
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
-
-
-
97 500
income
-
-
-
19 005
social contributions
-
-
-
11 115
total
-
-
-
30 120
Employee
56 140
-
-
-
income
12 383
-
-
-
social contributions
4 604
-
656
-
total
16 987
-
656
-
Employer
56 140
-
-
-
social contributions
79 158
-
11 281
-
total
79 158
-
11 281
-
Corporate
-
97 500
-
-
income
-
21 450
-
-
total
-
21 450
-
-
Dividends
-
76 050
-
-
income
-
16 731
-
-
total
-
16 731
-
-
Income
97 500
97 500
97 500
97 500
Total tax
96 145
38 181
11 937
30 120
After tax
1 355
59 319
85 563
67 380
Living cost
39 153
39 153
39 153
39 153
Free-cash
-37 798
20 166
46 410
28 227

Estimated living cost  is ₽39153 per week

₽25404
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3682
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽499
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9568
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
₽39325
₽40159
₽42932
₽39305
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
-
-
-
97 500
income
-
-
-
12 320
social contributions
-
-
-
14 156
health
-
-
-
2 486
total
-
-
-
28 962
Employee
67 279
67 279
88 516
-
income
7 065
6 228
11 961
-
social contributions
3 269
5 584
7 347
-
health
669
1 144
1 504
-
total
11 003
12 956
20 812
-
Employer
67 279
67 279
88 516
-
social contributions
3 269
5 584
7 347
-
health
729
1 245
1 637
-
total
3 998
6 829
8 984
-
Corporate
54 120
23 392
-
-
income
6 764
2 924
-
-
total
6 764
2 924
-
-
Dividends
47 355
20 468
-
-
withholding
8 051
3 480
-
-
total
8 051
3 480
-
-
Income
97 500
97 500
97 500
97 500
Total tax
29 816
26 189
29 796
28 962
After tax
67 684
71 311
67 704
68 538
Living cost
28 379
28 379
28 379
28 379
Free-cash
39 305
42 932
39 325
40 159

Estimated living cost  is ₽28379 per week

₽19400
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2217
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.
₽6286
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
₽27900
₽36917
₽37814
₽36525
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
-
-
-
97 500
income
-
-
-
22 249
pensions
-
-
-
6 624
total
-
-
-
28 873
Employee
43 526
-
85 661
-
income
7 926
-
16 240
-
health
568
-
1 431
-
pensions
3 322
-
8 380
-
total
11 816
-
26 051
-
Employer
43 526
-
85 661
-
pensions
4 398
-
10 211
-
health
827
-
1 628
-
total
5 225
-
11 839
-
Corporate
48 749
97 500
-
-
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.

9 263
18 524
-
-
total
9 263
18 524
-
-
Dividends
39 486
78 976
-
-
withholding
2 961
9 452
-
-
total
2 961
9 452
-
-
Income
97 500
97 500
97 500
97 500
Total tax
29 265
27 976
37 890
28 873
After tax
68 235
69 524
59 610
68 627
Living cost
31 710
31 710
31 710
31 710
Free-cash
36 525
37 814
27 900
36 917

Estimated living cost  is ₽31710 per week

₽21753
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2916
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽397
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.
₽6642
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
₽9007
₽13464
₽16500
₽12520
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
-
-
-
97 500
municipal
-
-
-
653
regional
-
-
-
2 040
national
-
-
-
21 410
social contributions
-
-
-
25 077
total
-
-
-
49 180
Employee
73 728
-
97 500
-
regional
1 113
-
1 732
-
social contributions
24 861
-
32 877
-
national
12 459
-
18 447
-
municipal
440
-
581
-
total
38 873
-
53 637
-
Employer
73 728
-
97 500
-
total
-
-
-
-
Corporate
23 772
97 500
-
-
nationa
5 705
23 400
-
-
municipal
1 146
4 699
-
-
total
6 851
28 099
-
-
Dividends
16 921
69 402
-
-
withholding
4 400
18 045
-
-
total
4 400
18 045
-
-
Income
97 500
97 500
97 500
97 500
Total tax
50 124
46 144
53 637
49 180
After tax
47 376
51 356
43 863
48 320
Living cost
34 856
34 856
34 856
34 856
Free-cash
12 520
16 500
9 007
13 464

Estimated living cost  is ₽34856 per week

₽24484
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.
₽526
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.
₽7447
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
₽33312
₽48812
-₽10111
₽5136
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
-
-
-
97 500
income
-
-
-
24 979
health
-
-
-
1 785
accident
-
-
-
207
pensions
-
-
-
3 406
other
-
-
-
303
total
-
-
-
30 680
Employee
28 328
-
84 981
-
income
3 886
-
17 686
-
health
3 244
-
9 730
-
pensions
3 190
-
6 245
-
total
10 320
-
33 661
-
Employer
28 328
-
84 981
-
unemployment
694
-
2 082
-
pensions
4 606
-
9 018
-
accident
473
-
1 419
-
total
5 773
-
12 519
-
Corporate
63 399
97 500
-
-
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.

57 059
87 750
-
-
total
57 059
87 750
-
-
Dividends
6 340
9 750
-
-
withholding
1 204
1 853
-
-
total
1 204
1 853
-
-
Income
97 500
97 500
97 500
97 500
Total tax
74 356
89 603
46 180
30 680
After tax
23 144
7 897
51 320
66 820
Living cost
18 008
18 008
18 008
18 008
Free-cash
5 136
-10 111
33 312
48 812

Estimated living cost  is ₽18008 per week

₽13199
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽998
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.
₽3437
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
₽34261
₽26107
₽16492
₽27938
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.

-
-
-
97 500
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.

-
-
-
22 259
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.

-
-
-
5 977
trade
-
-
-
8 154
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.

-
-
-
1 224
total
-
-
-
37 614
Employee

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

43 534
-
97 500
-
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.

3 580
-
22 259
-
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.

5 977
-
5 977
-
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.

198
-
1 224
-
total
9 755
-
29 460
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
53 966
97 500
-
-
chamber of commerce
213
276
-
-
income
8 094
14 625
-
-
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.

445
804
-
-
trade
7 744
13 992
-
-
total
16 496
29 697
-
-
Dividends
37 470
67 804
-
-
withholding
9 036
16 619
-
-
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.

496
913
-
-
total
9 532
17 532
-
-
Income
97 500
97 500
97 500
97 500
Total tax
35 783
47 229
29 460
37 614
After tax
61 717
50 271
68 040
59 886
Living cost
33 779
33 779
33 779
33 779
Free-cash
27 938
16 492
34 261
26 107

Estimated living cost  is ₽33779 per week

₽23302
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3635
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽490
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6353
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
₽36640
₽33732
₽59798
₽52620
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.

-
-
-
97 500
microenterprise
-
-
-
-
income
-
-
-
14 219
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.

-
-
-
31 346
surtax
-
-
-
-
total
-
-
-
45 565
Employee
25 566
-
78 572
-
income
4 551
-
15 087
-
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.

2 813
-
8 642
-
surtax
-
-
-
-
total
7 364
-
23 729
-
Employer
25 566
-
78 572
-
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.

6 158
-
18 928
-
surtax
-
-
-
-
total
6 158
-
18 928
-
Corporate
65 775
97 500
-
-
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%.

13 155
19 499
-
-
total
13 155
19 499
-
-
Dividends

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

52 620
78 001
-
-
total
-
-
-
-
Income
97 500
97 500
97 500
97 500
Total tax
26 677
19 499
42 657
45 565
After tax
70 823
78 001
54 843
51 935
Living cost
18 203
18 203
18 203
18 203
Free-cash
52 620
59 798
36 640
33 732

Estimated living cost  is ₽18203 per week

₽11613
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1733
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽413
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.
₽4443
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
₽44581
₽45387
₽49507
₽47646
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
-
-
-
97 500
income
-
-
-
26 521
health
-
-
-
5 993
pensions
-
-
-
8 266
total
-
-
-
40 780
Employee
17 261
-
88 200
-
income
3 339
-
26 087
-
health
863
-
2 067
-
unemployment
173
-
413
-
pensions
1 553
-
3 720
-
total
5 928
-
32 287
-
Employer
17 261
-
88 200
-
unemployment
345
-
827
-
pensions
1 899
-
4 546
-
health
1 640
-
3 926
-
total
3 884
-
9 299
-
Corporate
76 355
97 500
-
-
income
16 798
21 450
-
-
total
16 798
21 450
-
-
Dividends
59 557
76 050
-
-
withholding
11 911
15 210
-
-
total
11 911
15 210
-
-
Income
97 500
97 500
97 500
97 500
Total tax
38 521
36 660
41 586
40 780
After tax
58 979
60 840
55 914
56 720
Living cost
11 333
11 333
11 333
11 333
Free-cash
47 646
49 507
44 581
45 387

Estimated living cost  is ₽11333 per week

₽6735
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽919
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽260
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.
₽3420
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
₽27484
₽29080
₽41675
₽38891
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
-
-
-
97 500
income
-
-
-
19 609
health
-
-
-
6 924
unemployment
-
-
-
199
surtax
-
-
-
2 537
pensions
-
-
-
19 499
other
-
-
-
-
total
-
-
-
48 768
Employee
29 465
-
80 544
-
other
-
-
-
-
income
4 940
-
18 093
-
health
752
-
2 054
-
unemployment
2 051
-
5 605
-
surtax
105
-
2 285
-
pensions
1 966
-
5 373
-
total
9 814
-
33 410
-
Employer
29 465
-
80 544
-
unemployment
935
-
2 554
-
pensions
3 928
-
10 736
-
other
-
-
-
-
health
1 340
-
3 664
-
total
6 203
-
16 954
-
Corporate
61 832
97 500
-
-
income
16 076
25 351
-
-
total
16 076
25 351
-
-
Dividends
45 756
72 149
-
-
withholding
6 864
10 822
-
-
total
6 864
10 822
-
-
Income
97 500
97 500
97 500
97 500
Total tax
38 957
36 173
50 364
48 768
After tax
58 543
61 327
47 136
48 732
Living cost
19 652
19 652
19 652
19 652
Free-cash
38 891
41 675
27 484
29 080

Estimated living cost  is ₽19652 per week

₽11865
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1709
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽457
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5624
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
₽411
₽20807
₽26668
₽26235
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
-
-
-
97 500
income
-
-
-
17 527
chamber of commerce
-
-
-
390
health
-