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
₽ 98000
per

Your estimated
City
free-cash

Valencia , Spain
₽26931
₽29518
₽41959
₽37380
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
-
-
-
98 000
income
-
-
-
20 134
accident
-
-
-
730
unemployment
-
-
-
567
pensions
-
-
-
22 930
other
-
-
-
81
total
-
-
-
44 442
Employee
32 324
-
74 308
-
other
32
-
75
-
income
6 232
-
18 618
-
unemployment
501
-
1 151
-
pensions
1 520
-
3 492
-
total
8 285
-
23 336
-
Employer
32 324
-
74 308
-
unemployment
1 778
-
4 088
-
pensions
7 628
-
17 537
-
other
259
-
596
-
accident
640
-
1 472
-
total
10 305
-
23 693
-
Corporate
55 370
98 000
-
-
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.

8 305
14 700
-
-
total
8 305
14 700
-
-
Dividends
47 065
83 300
-
-
withholding
9 685
17 301
-
-
total
9 685
17 301
-
-
Income
98 000
98 000
98 000
98 000
Total tax
36 580
32 001
47 029
44 442
After tax
61 420
65 999
50 971
53 558
Living cost
24 040
24 040
24 040
24 040
Free-cash
37 380
41 959
26 931
29 518

Estimated living cost  is ₽24040 per week

₽16226
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2311
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽421
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5081
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
₽33594
₽29540
₽48707
₽42800
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
-
-
-
98 000
income
-
-
-
12 680
health
-
-
-
4 312
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.

-
-
-
23 519
other
-
-
-
4 655
total
-
-
-
45 166
Employee
31 741
-
78 273
-
income
5 465
-
14 030
-
health
445
-
1 097
-
unemployment
317
-
783
-
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.

2 221
-
5 478
-
total
8 448
-
21 388
-
Employer
31 741
-
78 273
-
unemployment
317
-
783
-
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.

5 397
-
13 305
-
other
1 588
-
3 914
-
accident
254
-
625
-
health
445
-
1 097
-
total
8 001
-
19 724
-
Corporate
58 259
98 000
-
-
income
12 235
20 579
-
-
total
12 235
20 579
-
-
Dividends
46 024
77 421
-
-
withholding
3 222
5 420
-
-
total
3 222
5 420
-
-
Income
98 000
98 000
98 000
98 000
Total tax
31 906
25 999
41 112
45 166
After tax
66 094
72 001
56 888
52 834
Living cost
23 294
23 294
23 294
23 294
Free-cash
42 800
48 707
33 594
29 540

Estimated living cost  is ₽23294 per week

₽16459
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1573
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.
₽4887
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
₽66947
₽63707
₽72341
₽68284
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
-
-
-
98 000
income
-
-
-
14 700
health
-
-
-
3 508
unemployment
-
-
-
122
pensions

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

-
-
-
4 514
total
-
-
-
22 844
Employee
15 160
-
92 016
-
income
1 516
-
9 202
-
health
697
-
1 403
-
accident

We are using the highest rate at 1.1%.

167
-
336
-
pensions

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

1 331
-
2 678
-
total
3 711
-
13 619
-
Employer
15 160
-
92 016
-
unemployment
91
-
183
-
pensions

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

1 671
-
3 361
-
accident

We are using the highest rate at 1.1%.

167
-
336
-
health
1 046
-
2 105
-
total
2 975
-
5 985
-
Corporate
79 866
98 000
-
-
income
7 987
9 800
-
-
total
7 987
9 800
-
-
Dividends
71 879
88 200
-
-
withholding
3 594
4 410
-
-
total
3 594
4 410
-
-
Income
98 000
98 000
98 000
98 000
Total tax
18 267
14 210
19 604
22 844
After tax
79 733
83 790
78 396
75 156
Living cost
11 449
11 449
11 449
11 449
Free-cash
68 284
72 341
66 947
63 707

Estimated living cost  is ₽11449 per week

₽6684
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽818
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽303
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.
₽3644
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
₽30137
₽26223
₽19484
₽24644
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
-
-
-
98 000
income
-
-
-
10 831
social contributions
-
-
-
2 792
health
-
-
-
2 396
surtax
-
-
-
-
pensions
-
-
-
22 811
other
-
-
-
3 038
total
-
-
-
41 868
Employee
37 415
-
78 907
-
income
2 208
-
12 467
-
social contributions
1 067
-
2 250
-
surtax
-
-
-
-
pensions
4 230
-
4 146
-
total
7 505
-
18 863
-
Employer
37 415
-
78 907
-
unemployment
1 515
-
3 195
-
social contributions
113
-
237
-
pensions
6 146
-
7 222
-
other
1 291
-
2 722
-
health
2 620
-
5 715
-
total
11 685
-
19 091
-
Corporate
48 901
98 000
-
-
income
13 693
27 439
-
-
surtax
-
-
-
-
total
13 693
27 439
-
-
Dividends
35 208
70 561
-
-
withholding
4 507
9 031
-
-
surtax
-
-
-
-
social contributions
6 057
12 137
-
-
total
10 564
21 168
-
-
Income
98 000
98 000
98 000
98 000
Total tax
43 447
48 607
37 954
41 868
After tax
54 553
49 393
60 046
56 132
Living cost
29 909
29 909
29 909
29 909
Free-cash
24 644
19 484
30 137
26 223

Estimated living cost  is ₽29909 per week

₽18859
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2432
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽509
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8111
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
₽14068
₽19243
₽11062
₽5706
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
-
-
-
98 000
income
-
-
-
21 113
health
-
-
-
10 780
pensions
-
-
-
10 242
total
-
-
-
42 135
Employee
74 653
74 653
83 396
-
income

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

12 220
12 220
12 220
-
health
11 458
9 746
10 244
-
pensions
13 438
10 242
10 242
-
total
37 116
32 208
32 706
-
Employer
74 653
74 653
83 396
-
unemployment
2 688
2 688
3 003
-
pensions
5 196
5 196
5 805
-
health
5 189
5 189
5 796
-
total
13 073
13 073
14 604
-
Corporate
11 190
10 274
-
-
income
2 238
2 055
-
-
total
2 238
2 055
-
-
Dividends
8 952
8 218
-
-
withholding
1 342
1 233
-
-
income
1 903
1 747
-
-
total
3 245
2 980
-
-
Income
98 000
98 000
98 000
98 000
Total tax
55 672
50 316
47 310
42 135
After tax
42 328
47 684
50 690
55 865
Living cost
36 622
36 622
36 622
36 622
Free-cash
5 706
11 062
14 068
19 243

Estimated living cost  is ₽36622 per week

₽25953
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3301
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽582
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6785
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Dresden , Germany
₽41829
₽32796
₽23039
₽32709
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.

-
-
-
98 000
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.

-
-
-
22 484
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.

-
-
-
5 972
trade
-
-
-
9 033
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.

-
-
-
1 236
total
-
-
-
38 725
Employee

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

33 437
-
98 000
-
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.

934
-
22 484
-
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.

5 972
-
5 972
-
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
-
1 236
-
total
6 957
-
29 692
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
64 563
98 000
-
-
chamber of commerce
226
274
-
-
income
9 685
14 700
-
-
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.

533
808
-
-
trade
10 169
15 435
-
-
total
20 613
31 217
-
-
Dividends
43 951
66 783
-
-
withholding
10 656
16 364
-
-
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.

586
901
-
-
total
11 242
17 265
-
-
Income
98 000
98 000
98 000
98 000
Total tax
38 812
48 482
29 692
38 725
After tax
59 188
49 518
68 308
59 275
Living cost
26 479
26 479
26 479
26 479
Free-cash
32 709
23 039
41 829
32 796

Estimated living cost  is ₽26479 per week

₽16656
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3087
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽494
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6241
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
₽47739
₽48639
₽51435
₽46675
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
-
-
-
98 000
income
-
-
-
12 479
social contributions
-
-
-
14 144
health
-
-
-
2 498
total
-
-
-
29 121
Employee
67 222
67 222
88 970
-
income
7 319
6 223
12 094
-
social contributions
2 542
5 579
7 384
-
health
521
1 143
1 513
-
total
10 382
12 945
20 991
-
Employer
67 222
67 222
88 970
-
social contributions
2 542
5 579
7 384
-
health
566
1 244
1 646
-
total
3 108
6 823
9 030
-
Corporate
64 271
23 955
-
-
income
8 034
2 994
-
-
total
8 034
2 994
-
-
Dividends
56 236
20 960
-
-
withholding
9 561
3 563
-
-
total
9 561
3 563
-
-
Income
98 000
98 000
98 000
98 000
Total tax
31 085
26 325
30 021
29 121
After tax
66 915
71 675
67 979
68 879
Living cost
20 240
20 240
20 240
20 240
Free-cash
46 675
51 435
47 739
48 639

Estimated living cost  is ₽20240 per week

₽12130
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1986
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.
₽5677
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
₽21225
₽26880
₽28322
₽27441
S + D Salary + Dividends

Salary + Dividends. A combination of a fixed monthly income with a bonus at the end of the year.

Dividends

Dividends. A single payment made annually out of accumulated profits.

Salary

Salary. A fixed monthly income you pay yourself to cover your living expenses.

Sole trader

Sole trader. You're running your business as an individual with an unlimited responsibility

Sole trader

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.

-
-
-
98 000
income
-
-
-
9 644
social contributions

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

-
-
-
34 055
surtax
-
-
-
-
total
-
-
-
43 699
Employee
40 207
-
79 192
-
income
8 363
-
21 835
-
social contributions
4 423
-
8 711
-
surtax
-
-
-
-
total
12 786
-
30 546
-
Employer
40 207
-
79 192
-
social contributions
9 549
-
18 808
-
total
9 549
-
18 808
-
Corporate
48 244
98 000
-
-
income
10 131
20 579
-
-
surtax
-
-
-
-
total
10 131
20 579
-
-
Dividends
38 113
77 421
-
-
withholding
10 672
21 678
-
-
total
10 672
21 678
-
-
Income
98 000
98 000
98 000
98 000
Total tax
43 138
42 257
49 354
43 699
After tax
54 862
55 743
48 646
54 301
Living cost
27 421
27 421
27 421
27 421
Free-cash
27 441
28 322
21 225
26 880

Estimated living cost  is ₽27421 per week

₽20516
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1617
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.
₽4829
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
₽72111
₽90731
₽86811
₽85632
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%.

-
-
-
98 000
microenterprise

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

-
-
-
980
total
-
-
-
980
Employee
7 861
-
98 000
-
income
1 572
-
19 600
-
total
1 572
-
19 600
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

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

90 139
98 000
-
-
total
-
-
-
-
Dividends
90 139
98 000
-
-
withholding
4 507
4 900
-
-
total
4 507
4 900
-
-
Income
98 000
98 000
98 000
98 000
Total tax
6 079
4 900
19 600
980
After tax
91 921
93 100
78 400
97 020
Living cost
6 289
6 289
6 289
6 289
Free-cash
85 632
86 811
72 111
90 731

Estimated living cost  is ₽6289 per week

₽3897
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.
₽1696
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
₽23982
₽26790
₽44026
₽36714
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.

-
-
-
98 000
income
-
-
-
20 073
health
-
-
-
9 644
unemployment
-
-
-
148
pensions
-
-
-
17 897
total
-
-
-
47 762
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.

38 658
-
84 796
-
income
6 666
-
18 626
-
health
2 497
-
5 478
-
unemployment
55
-
119
-
pensions
5 992
-
13 144
-
total
15 210
-
37 367
-
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.

38 658
-
84 796
-
unemployment
23
-
51
-
pensions
3 421
-
7 505
-
health
2 575
-
5 647
-
total
6 019
-
13 203
-
Corporate
53 324
98 000
-
-
income
10 131
18 620
-
-
total
10 131
18 620
-
-
Dividends
43 192
79 380
-
-
withholding
6 478
11 906
-
-
total
6 478
11 906
-
-
Income
98 000
98 000
98 000
98 000
Total tax
37 838
30 526
50 570
47 762
After tax
60 162
67 474
47 430
50 238
Living cost
23 448
23 448
23 448
23 448
Free-cash
36 714
44 026
23 982
26 790

Estimated living cost  is ₽23448 per week

₽16092
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1503
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.
₽5400
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
₽40405
₽35670
₽27346
₽30403
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.

-
-
-
98 000
income
-
-
-
24 884
health

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

-
-
-
5 712
total
-
-
-
30 596
Employee
40 103
-
93 979
-
social contributions
4 018
-
4 021
-
income
4 351
-
17 819
-
total
8 369
-
21 840
-
Employer
40 103
-
93 979
-
social contributions
4 018
-
4 021
-
total
4 018
-
4 021
-
Corporate
53 879
98 000
-
-
income
18 857
34 301
-
-
total
18 857
34 301
-
-
Dividends
35 021
63 699
-
-
social contributions
4 619
4 619
-
-
total
4 619
4 619
-
-
Income
98 000
98 000
98 000
98 000
Total tax
35 863
38 920
25 861
30 596
After tax
62 137
59 080
72 139
67 404
Living cost
31 734
31 734
31 734
31 734
Free-cash
30 403
27 346
40 405
35 670

Estimated living cost  is ₽31734 per week

₽20903
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2502
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.
₽7842
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
₽44022
₽44399
₽41252
₽41707
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
-
-
-
98 000
income
-
-
-
14 700
social contributions
-
-
-
13 524
health
-
-
-
6 840
total
-
-
-
35 064
Employee
29 641
-
98 000
-
income
4 944
-
15 077
-
social contributions
4 091
-
13 524
-
health
2 069
-
6 840
-
total
11 104
-
35 441
-
Employer
29 641
-
98 000
-
total
-
-
-
-
Corporate
68 359
98 000
-
-
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%.

3 417
4 901
-
-
total
3 417
4 901
-
-
Dividends
64 942
93 099
-
-
withholding
9 741
13 965
-
-
health
4 532
6 498
-
-
social contributions
8 962
12 847
-
-
total
23 235
33 310
-
-
Income
98 000
98 000
98 000
98 000
Total tax
37 756
38 211
35 441
35 064
After tax
60 244
59 789
62 559
62 936
Living cost
18 537
18 537
18 537
18 537
Free-cash
41 707
41 252
44 022
44 399

Estimated living cost  is ₽18537 per week

₽12406
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1143
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽426
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.
₽4560
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
₽26088
₽24944
₽43830
₽35396
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
-
-
-
98 000
income
-
-
-
8 574
social contributions
-
-
-
27 609
solidarity contribution
-
-
-
-
health
-
-
-
13 230
total
-
-
-
49 413
Employee
34 770
-
73 134
-
solidarity contribution
-
-
-
-
income
4 172
-
8 776
-
social contributions
2 260
-
4 754
-
health
4 694
-
9 873
-
total
11 126
-
23 403
-
Employer
34 770
-
73 134
-
social contributions
8 692
-
18 284
-
health
3 129
-
6 582
-
total
11 821
-
24 866
-
Corporate
51 409
98 000
-
-
income
9 768
18 620
-
-
total
9 768
18 620
-
-
Dividends
41 641
79 380
-
-
withholding
6 246
11 907
-
-
total
6 246
11 907
-
-
Income
98 000
98 000
98 000
98 000
Total tax
38 961
30 527
48 269
49 413
After tax
59 039
67 473
49 731
48 587
Living cost
23 643
23 643
23 643
23 643
Free-cash
35 396
43 830
26 088
24 944

Estimated living cost  is ₽23643 per week

₽17583
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1310
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽409
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4342
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
₽68600
₽87220
₽83300
₽81462
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%.

-
-
-
98 000
microenterprise

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

-
-
-
980
total
-
-
-
980
Employee
12 251
-
98 000
-
income
2 450
-
19 600
-
total
2 450
-
19 600
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

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

85 749
98 000
-
-
total
-
-
-
-
Dividends
85 749
98 000
-
-
withholding
4 288
4 900
-
-
total
4 288
4 900
-
-
Income
98 000
98 000
98 000
98 000
Total tax
6 738
4 900
19 600
980
After tax
91 262
93 100
78 400
97 020
Living cost
9 800
9 800
9 800
9 800
Free-cash
81 462
83 300
68 600
87 220

Estimated living cost  is ₽9800 per week

₽6632
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.
₽2428
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
₽17823
₽13909
₽7170
₽13179
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
-
-
-
98 000
income
-
-
-
10 831
social contributions
-
-
-
2 792
health
-
-
-
2 396
surtax
-
-
-
-
pensions
-
-
-
22 811
other
-
-
-
3 038
total
-
-
-
41 868
Employee
54 753
-
78 907
-
income
4 777
-
12 467
-
social contributions
1 559
-
2 250
-
surtax
-
-
-
-
pensions
6 193
-
4 146
-
total
12 529
-
18 863
-
Employer
54 753
-
78 907
-
unemployment
2 218
-
3 195
-
social contributions
164
-
237
-
pensions
8 997
-
7 222
-
other
1 890
-
2 722
-
health
3 832
-
5 715
-
total
17 101
-
19 091
-
Corporate
26 146
98 000
-
-
income
7 321
27 439
-
-
surtax
-
-
-
-
total
7 321
27 439
-
-
Dividends
18 825
70 561
-
-
withholding
2 409
9 031
-
-
surtax
-
-
-
-
social contributions
3 238
12 137
-
-
total
5 647
21 168
-
-
Income
98 000
98 000
98 000
98 000
Total tax
42 598
48 607
37 954
41 868
After tax
55 402
49 393
60 046
56 132
Living cost
42 223
42 223
42 223
42 223
Free-cash
13 179
7 170
17 823
13 909

Estimated living cost  is ₽42223 per week

₽28576
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3454
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.
₽9614
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
₽38084
₽38083
₽55731
₽51443
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.

-
-
-
98 000
income
-
-
-
20 494
health
-
-
-
6 635
unemployment
-
-
-
966
pensions
-
-
-
16 748
total
-
-
-
44 843
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.

22 730
-
86 469
-
income
3 133
-
20 494
-
health
1 171
-
3 317
-
unemployment
170
-
483
-
pensions
3 182
-
9 018
-
total
7 656
-
33 312
-
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.

22 730
-
86 469
-
unemployment
170
-
483
-
pensions
2 728
-
7 730
-
health
1 171
-
3 317
-
total
4 069
-
11 530
-
Corporate
71 201
98 000
-
-
income
10 680
14 700
-
-
total
10 680
14 700
-
-
Dividends
60 521
83 300
-
-
withholding
9 078
12 495
-
-
total
9 078
12 495
-
-
Income
98 000
98 000
98 000
98 000
Total tax
31 483
27 195
44 842
44 843
After tax
66 517
70 805
53 158
53 157
Living cost
15 074
15 074
15 074
15 074
Free-cash
51 443
55 731
38 084
38 083

Estimated living cost  is ₽15074 per week

₽10149
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1166
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽436
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3322
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
₽15030
₽19894
-₽16288
₽9856
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
-
-
-
98 000
regional
-
-
-
3 859
national
-
-
-
918
health
-
-
-
221
city
-
-
-
1 033
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.

-
-
-
1 960
pensions
-
-
-
9 015
total
-
-
-
17 006
Employee
71 502
-
87 715
-
regional
2 341
-
3 325
-
city
767
-
942
-
health
162
-
198
-
unemployment
-
-
-
-
national
338
-
717
-
pensions
6 007
-
7 368
-
total
9 615
-
12 550
-
Employer
71 502
-
87 715
-
unemployment
-
-
-
-
pensions
6 007
-
7 368
-
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.

1 430
-
1 754
-
health
162
-
198
-
total
7 599
-
9 320
-
Corporate
18 113
98 000
-
-
regional
3 831
20 727
-
-
national
1 539
8 330
-
-
total
5 370
29 057
-
-
Dividends
12 743
68 943
-
-
withholding
4 460
24 131
-
-
total
4 460
24 131
-
-
Income
98 000
98 000
98 000
98 000
Total tax
27 044
53 188
21 870
17 006
After tax
70 956
44 812
76 130
80 994
Living cost
61 100
61 100
61 100
61 100
Free-cash
9 856
-16 288
15 030
19 894

Estimated living cost  is ₽61100 per week

₽39732
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽5483
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.
₽15134
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
₽21405
₽34841
₽30788
₽29983
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

-
-
-
98 000
municipal
-
-
-
17 434
national
-
-
-
11 017
health
-
-
-
1 145
total
-
-
-
29 596
Employee
45 994
-
82 442
-
health
343
-
904
-
unemployment
690
-
1 236
-
national
760
-
6 317
-
municipal
7 533
-
13 453
-
pensions
3 104
-
5 564
-
total
12 430
-
27 474
-
Employer
45 994
-
82 442
-
unemployment
299
-
536
-
pensions
7 980
-
14 304
-
accident
46
-
83
-
health
353
-
635
-
total
8 678
-
15 558
-
Corporate
43 328
98 000
-
-
income
8 666
19 601
-
-
total
8 666
19 601
-
-
Dividends

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

25 996
58 799
-
-
national
-
3 464
-
-
municipal
4 680
10 584
-
-
total
4 680
14 048
-
-
Income
98 000
98 000
98 000
98 000
Total tax
34 454
33 649
43 032
29 596
After tax
63 546
64 351
54 968
68 404
Living cost
33 563
33 563
33 563
33 563
Free-cash
29 983
30 788
21 405
34 841

Estimated living cost  is ₽33563 per week

₽21923
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3228
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽534
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.
₽7878
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
₽5695
₽12891
₽23047
₽9939
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
-
-
-
98 000
national
-
-
-
32 507
social contributions
-
-
-
15 795
communal

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

-
-
-
4 932
total
-
-
-
53 234
Employee

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

62 532
-
75 904
-
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.

2 938
-
3 567
-
communal

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

3 262
-
3 958
-
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.

544
-
660
-
national
19 225
-
24 456
-
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.

4 690
-
5 694
-
total
30 659
-
38 335
-
Employer

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

62 532
-
75 904
-
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.

912
-
1 108
-
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.

5 541
-
6 725
-
surtax
7 090
-
8 607
-
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.

813
-
987
-
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.

3 845
-
4 668
-
total
18 201
-
22 095
-
Corporate
17 265
98 000
-
-
income
3 452
19 601
-
-
surtax
70
392
-
-
total
3 522
19 993
-
-
Dividends
13 744
78 008
-
-
withholding

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

3 804
23 085
-
-
total
3 804
23 085
-
-
Income
98 000
98 000
98 000
98 000
Total tax
56 186
43 078
60 430
53 234
After tax
41 814
54 922
37 570
44 766
Living cost
31 875
31 875
31 875
31 875
Free-cash
9 939
23 047
5 695
12 891

Estimated living cost  is ₽31875 per week

₽20531
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2787
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.
₽8058
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
₽16485
₽16864
₽17792
₽16989
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
-
-
-
98 000
municipal
-
-
-
22 461
national
-
-
-
283
health
-
-
-
4 884
accident
-
-
-
156
unemployment
-
-
-
78
pensions
-
-
-
8 462
other
-
-
-
9 096
total
-
-
-
45 420
Employee
50 892
-
74 570
-
national
-
-
132
-
municipal
15 176
-
22 237
-
total
15 176
-
22 369
-
Employer
50 892
-
74 570
-
unemployment
1 344
-
1 969
-
pensions
5 501
-
8 061
-
other
5 914
-
8 665
-
accident
102
-
149
-
health
3 130
-
4 586
-
total
15 991
-
23 430
-
Corporate
31 118
98 000
-
-
income
6 846
21 560
-
-
total
6 846
21 560
-
-
Dividends
24 272
76 440
-
-
withholding
7 282
22 932
-
-
total
7 282
22 932
-
-
Income
98 000
98 000
98 000
98 000
Total tax
45 295
44 492
45 799
45 420
After tax
52 705
53 508
52 201
52 580
Living cost
35 716
35 716
35 716
35 716
Free-cash
16 989
17 792
16 485
16 864

Estimated living cost  is ₽35716 per week

₽23671
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3505
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽542
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.
₽7998
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
₽47580
₽29086
₽20983
-₽35524
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
-
-
-
98 000
income
-
-
-
19 102
social contributions
-
-
-
11 172
total
-
-
-
30 274
Employee
55 404
-
-
-
income
12 221
-
-
-
social contributions
4 543
-
647
-
total
16 764
-
647
-
Employer
55 404
-
-
-
social contributions
78 120
-
11 133
-
total
78 120
-
11 133
-
Corporate
-
98 000
-
-
income
-
21 560
-
-
total
-
21 560
-
-
Dividends
-
76 440
-
-
income
-
16 817
-
-
total
-
16 817
-
-
Income
98 000
98 000
98 000
98 000
Total tax
94 884
38 377
11 780
30 274
After tax
3 116
59 623
86 220
67 726
Living cost
38 640
38 640
38 640
38 640
Free-cash
-35 524
20 983
47 580
29 086

Estimated living cost  is ₽38640 per week

₽25071
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3634
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.
₽9442
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
₽39624
₽40524
₽43320
₽39692
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
-
-
-
98 000
income
-
-
-
12 479
social contributions
-
-
-
14 144
health
-
-
-
2 498
total
-
-
-
29 121
Employee
67 222
67 222
88 970
-
income
7 059
6 223
12 094
-
social contributions
3 267
5 579
7 384
-
health
669
1 143
1 513
-
total
10 995
12 945
20 991
-
Employer
67 222
67 222
88 970
-
social contributions
3 267
5 579
7 384
-
health
728
1 244
1 646
-
total
3 995
6 823
9 030
-
Corporate
54 656
23 955
-
-
income
6 832
2 994
-
-
total
6 832
2 994
-
-
Dividends
47 825
20 960
-
-
withholding
8 131
3 563
-
-
total
8 131
3 563
-
-
Income
98 000
98 000
98 000
98 000
Total tax
29 953
26 325
30 021
29 121
After tax
68 047
71 675
67 979
68 879
Living cost
28 355
28 355
28 355
28 355
Free-cash
39 692
43 320
39 624
40 524

Estimated living cost  is ₽28355 per week

₽19383
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2215
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽476
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.
₽6281
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
₽28114
₽37198
₽38075
₽36874
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
-
-
-
98 000
income
-
-
-
22 434
pensions
-
-
-
6 636
total
-
-
-
29 070
Employee
43 557
-
86 094
-
income
7 932
-
16 380
-
health
568
-
1 439
-
pensions
3 324
-
8 429
-
total
11 824
-
26 248
-
Employer
43 557
-
86 094
-
pensions
4 401
-
10 271
-
health
828
-
1 635
-
total
5 229
-
11 906
-
Corporate
49 214
98 000
-
-
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.

9 351
18 621
-
-
total
9 351
18 621
-
-
Dividends
39 863
79 379
-
-
withholding
2 990
9 572
-
-
total
2 990
9 572
-
-
Income
98 000
98 000
98 000
98 000
Total tax
29 394
28 193
38 154
29 070
After tax
68 606
69 807
59 846
68 930
Living cost
31 732
31 732
31 732
31 732
Free-cash
36 874
38 075
28 114
37 198

Estimated living cost  is ₽31732 per week

₽21768
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2918
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.
₽6647
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
₽9222
₽13702
₽16794
₽12816
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
-
-
-
98 000
municipal
-
-
-
655
regional
-
-
-
2 054
national
-
-
-
21 557
social contributions
-
-
-
25 206
total
-
-
-
49 472
Employee
73 666
-
98 000
-
regional
1 112
-
1 746
-
social contributions
24 840
-
33 045
-
national
12 449
-
18 577
-
municipal
440
-
584
-
total
38 841
-
53 952
-
Employer
73 666
-
98 000
-
total
-
-
-
-
Corporate
24 334
98 000
-
-
nationa
5 840
23 521
-
-
municipal
1 173
4 723
-
-
total
7 013
28 244
-
-
Dividends
17 322
69 756
-
-
withholding
4 504
18 136
-
-
total
4 504
18 136
-
-
Income
98 000
98 000
98 000
98 000
Total tax
50 358
46 380
53 952
49 472
After tax
47 642
51 620
44 048
48 528
Living cost
34 826
34 826
34 826
34 826
Free-cash
12 816
16 794
9 222
13 702

Estimated living cost  is ₽34826 per week

₽24463
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2396
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.
₽7440
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
₽33583
₽49136
-₽10085
₽5173
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
-
-
-
98 000
income
-
-
-
25 134
health
-
-
-
1 787
accident
-
-
-
207
pensions
-
-
-
3 409
other
-
-
-
304
total
-
-
-
30 841
Employee
28 351
-
85 454
-
income
3 890
-
17 814
-
health
3 246
-
9 784
-
pensions
3 192
-
6 250
-
total
10 328
-
33 848
-
Employer
28 351
-
85 454
-
unemployment
695
-
2 093
-
pensions
4 610
-
9 026
-
accident
473
-
1 427
-
total
5 778
-
12 546
-
Corporate
63 871
98 000
-
-
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.

57 484
88 200
-
-
total
57 484
88 200
-
-
Dividends
6 387
9 800
-
-
withholding
1 214
1 862
-
-
total
1 214
1 862
-
-
Income
98 000
98 000
98 000
98 000
Total tax
74 804
90 062
46 394
30 841
After tax
23 196
7 938
51 606
67 159
Living cost
18 023
18 023
18 023
18 023
Free-cash
5 173
-10 085
33 583
49 136

Estimated living cost  is ₽18023 per week

₽13209
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽999
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.
₽3439
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
₽34557
₽26327
₽16776
₽28214
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.

-
-
-
98 000
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.

-
-
-
22 484
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.

-
-
-
5 972
trade
-
-
-
8 230
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.

-
-
-
1 236
total
-
-
-
37 922
Employee

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

43 497
-
98 000
-
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.

3 577
-
22 484
-
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.

5 972
-
5 972
-
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.

197
-
1 236
-
total
9 746
-
29 692
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
54 503
98 000
-
-
chamber of commerce
212
277
-
-
income
8 175
14 700
-
-
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.

450
808
-
-
trade
7 820
14 063
-
-
total
16 657
29 848
-
-
Dividends
37 845
68 152
-
-
withholding
9 129
16 706
-
-
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.

503
919
-
-
total
9 632
17 625
-
-
Income
98 000
98 000
98 000
98 000
Total tax
36 035
47 473
29 692
37 922
After tax
61 965
50 527
68 308
60 078
Living cost
33 751
33 751
33 751
33 751
Free-cash
28 214
16 776
34 557
26 327

Estimated living cost  is ₽33751 per week

₽23282
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3631
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽489
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6347
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
₽36929
₽34008
₽60212
₽53043
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.

-
-
-
98 000
microenterprise
-
-
-
-
income
-
-
-
14 298
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.

-
-
-
31 507
surtax
-
-
-
-
total
-
-
-
45 805
Employee
25 545
-
78 975
-
income
4 547
-
15 171
-
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.

2 810
-
8 688
-
surtax
-
-
-
-
total
7 357
-
23 859
-
Employer
25 545
-
78 975
-
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.

6 153
-
19 025
-
surtax
-
-
-
-
total
6 153
-
19 025
-
Corporate
66 302
98 000
-
-
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%.

13 260
19 601
-
-
total
13 260
19 601
-
-
Dividends

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

53 042
78 399
-
-
total
-
-
-
-
Income
98 000
98 000
98 000
98 000
Total tax
26 770
19 601
42 884
45 805
After tax
71 230
78 399
55 116
52 195
Living cost
18 187
18 187
18 187
18 187
Free-cash
53 043
60 212
36 929
34 008

Estimated living cost  is ₽18187 per week

₽11603
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1732
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.
₽4439
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
₽44871
₽45679
₽49798
₽47934
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
-
-
-
98 000
income
-
-
-
26 681
health
-
-
-
6 004
pensions
-
-
-
8 282
total
-
-
-
40 967
Employee
17 293
-
88 683
-
income
3 345
-
26 247
-
health
865
-
2 070
-
unemployment
173
-
414
-
pensions
1 556
-
3 727
-
total
5 939
-
32 458
-
Employer
17 293
-
88 683
-
unemployment
346
-
828
-
pensions
1 902
-
4 555
-
health
1 643
-
3 934
-
total
3 891
-
9 317
-
Corporate
76 816
98 000
-
-
income
16 899
21 560
-
-
total
16 899
21 560
-
-
Dividends
59 917
76 440
-
-
withholding
11 983
15 288
-
-
total
11 983
15 288
-
-
Income
98 000
98 000
98 000
98 000
Total tax
38 712
36 848
41 775
40 967
After tax
59 288
61 152
56 225
57 033
Living cost
11 354
11 354
11 354
11 354
Free-cash
47 934
49 798
44 871
45 679

Estimated living cost  is ₽11354 per week

₽6747
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽920
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.
₽3426
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
₽27650
₽29257
₽42006
₽39223
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
-
-
-
98 000
income
-
-
-
19 783
health
-
-
-
6 958
unemployment
-
-
-
199
surtax
-
-
-
2 566
pensions
-
-
-
19 601
other
-
-
-
-
total
-
-
-
49 107
Employee
29 440
-
80 959
-
other
-
-
-
-
income
4 935
-
18 260
-
health
752
-
2 064
-
unemployment
2 049
-
5 636
-
surtax
105
-
2 313
-
pensions
1 964
-
5 400
-
total
9 805
-
33 673
-
Employer
29 440
-
80 959
-
unemployment
934
-
2 566
-
pensions
3 925
-
10 792
-
other
-
-
-
-
health
1 339
-
3 683
-
total
6 198
-
17 041
-
Corporate
62 362
98 000
-
-
income
16 215
25 480
-
-
total
16 215
25 480
-
-
Dividends
46 147
72 520
-
-
withholding
6 923
10 878
-
-
total
6 923
10 878
-
-
Income
98 000
98 000
98 000
98 000
Total tax
39 141
36 358
50 714
49 107
After tax
58 859
61 642
47 286
48 893
Living cost
19 636
19 636
19 636
19 636
Free-cash
39 223
42 006
27 650
29 257

Estimated living cost  is ₽19636 per week

₽11855
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.
₽456
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.
₽5619
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
₽509
₽21037
₽26963
₽26529
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
-
-
-
98 000
income
-
-
-
17 693
chamber of commerce
-
-
-
392
health
-