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
₽ 99000
per

Your estimated
City
free-cash

Dresden , Germany
₽19496
₽30657
₽31947
₽40149
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.

-
-
-
99 000
trade
-
-
-
8 202
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.

-
-
-
20 275
health

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

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

-
-
-
6 894
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.

-
-
-
1 115
total
-
-
-
36 486
Employee

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

38 599
-
99 000
-
health

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

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

6 894
-
6 894
-
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.

59
-
1 115
-
income

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

1 078
-
20 275
-
total
8 031
-
28 284
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
60 401
99 000
-
-
surtax

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

498
816
-
-
income
9 060
14 850
-
-
trade
9 514
15 593
-
-
chamber of commerce
239
295
-
-
total
19 311
31 554
-
-
Dividends
41 090
67 447
-
-
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.

544
906
-
-
withholding
9 890
16 477
-
-
total
10 434
17 383
-
-
Income
99 000
99 000
99 000
99 000
Total tax
37 776
48 937
28 284
36 486
After tax
61 224
50 063
70 716
62 514
Living cost
30 567
30 567
30 567
30 567
Free-cash
30 657
19 496
40 149
31 947

Estimated living cost  is ₽30567 per week

₽19227
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3564
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽571
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7205
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Dresden model

Close
Reykjavik , Iceland
₽10782
₽9934
₽8822
₽9599
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
-
-
-
99 000
municipal
-
-
-
10 292
pensions
-
-
-
11 880
national
-
-
-
15 948
social contributions
-
-
-
1 064
total
-
-
-
39 184
Employee
79 050
-
85 585
-
municipal
9 764
-
10 675
-
pensions
3 162
-
3 423
-
national
15 130
-
16 542
-
total
28 056
-
30 640
-
Employer
79 050
-
85 585
-
social contributions
850
-
920
-
pensions
6 324
-
6 847
-
total
7 174
-
7 767
-
Corporate
7 559
99 000
-
-
income

Corporate income tax will depend on a type of legal entity. For LLC and Limited Partnership it is set at 20%. All other entities pay 37.6%.

1 512
19 800
-
-
total
1 512
19 800
-
-
Dividends
6 047
79 200
-
-
withholding
1 330
17 424
-
-
total
1 330
17 424
-
-
Income
99 000
99 000
99 000
99 000
Total tax
38 072
37 224
38 407
39 184
After tax
60 928
61 776
60 593
59 816
Living cost
50 994
50 994
50 994
50 994
Free-cash
9 934
10 782
9 599
8 822

Estimated living cost  is ₽50994 per week

₽34660
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4740
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽763
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.
₽10830
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Reykjavik model

Close
Riga , Latvia
₽58205
₽49926
₽31876
₽34828
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.

-
-
-
99 000
microenterprise
-
-
-
-
income
-
-
-
14 300
surtax
-
-
-
-
social contributions

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

-
-
-
31 829
total
-
-
-
46 129
Employee
29 488
-
79 780
-
social contributions

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

3 244
-
8 775
-
surtax
-
-
-
-
income
5 249
-
15 182
-
total
8 493
-
23 957
-
Employer
29 488
-
79 780
-
social contributions

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

7 103
-
19 220
-
surtax
-
-
-
-
total
7 103
-
19 220
-
Corporate
62 409
99 000
-
-
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%.

12 483
19 800
-
-
total
12 483
19 800
-
-
Dividends

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

49 926
79 200
-
-
total
-
-
-
-
Income
99 000
99 000
99 000
99 000
Total tax
28 079
19 800
43 177
46 129
After tax
70 921
79 200
55 823
52 871
Living cost
20 995
20 995
20 995
20 995
Free-cash
49 926
58 205
34 828
31 876

Estimated living cost  is ₽20995 per week

₽13394
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1999
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.
₽5125
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Riga model

Close
Rotterdam , Netherlands
₽4454
-₽1211
₽13928
-₽1211
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
-
-
-
99 000
income
-
-
-
18 990
pensions
-
-
-
11 824
health
-
-
-
11 983
total
-
-
-
42 797
Employee
86 179
86 179
86 179
-
health
13 228
11 251
13 228
-
income

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

14 106
14 106
14 106
-
pensions
15 512
11 824
15 512
-
total
42 846
37 181
42 846
-
Employer
86 179
86 179
86 179
-
unemployment
3 102
3 102
3 102
-
pensions
5 998
5 998
5 998
-
health
5 990
5 990
5 990
-
total
15 090
15 090
15 090
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
income
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
99 000
99 000
99 000
99 000
Total tax
57 936
52 271
57 936
42 797
After tax
41 064
46 729
41 064
56 203
Living cost
42 276
42 276
42 276
42 276
Free-cash
-1 211
4 454
-1 211
13 928

Estimated living cost  is ₽42276 per week

₽29960
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3811
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽672
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.
₽7833
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Rotterdam model

Close
Stockholm , Sweden
₽15064
₽14188
₽13114
₽13877
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
-
-
-
99 000
municipal
-
-
-
22 140
accident
-
-
-
171
pensions
-
-
-
9 237
other
-
-
-
9 930
unemployment
-
-
-
86
health
-
-
-
5 332
national
-
-
-
-
total
-
-
-
46 896
Employee
55 558
-
75 331
-
municipal
16 567
-
22 464
-
national
-
-
-
-
total
16 567
-
22 464
-
Employer
55 558
-
75 331
-
accident
111
-
151
-
other
6 456
-
8 753
-
unemployment
1 467
-
1 989
-
pensions
6 006
-
8 143
-
health
3 417
-
4 633
-
total
17 457
-
23 669
-
Corporate
25 986
99 000
-
-
income
5 717
21 780
-
-
total
5 717
21 780
-
-
Dividends
20 269
77 220
-
-
withholding
6 081
23 166
-
-
total
6 081
23 166
-
-
Income
99 000
99 000
99 000
99 000
Total tax
45 822
44 946
46 133
46 896
After tax
53 178
54 054
52 867
52 104
Living cost
38 990
38 990
38 990
38 990
Free-cash
14 188
15 064
13 877
13 114

Estimated living cost  is ₽38990 per week

₽25841
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3826
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽592
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8731
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Stockholm model

Close
Hamburg , Germany
₽9908
₽24087
₽22504
₽31072
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.

-
-
-
99 000
trade
-
-
-
8 568
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.

-
-
-
20 275
health

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

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

-
-
-
6 894
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.

-
-
-
1 115
total
-
-
-
36 852
Employee

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

51 177
-
99 000
-
health

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

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

6 894
-
6 894
-
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.

241
-
1 115
-
income

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

4 397
-
20 275
-
total
11 532
-
28 284
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
47 823
99 000
-
-
surtax

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

395
816
-
-
income
7 174
14 850
-
-
trade
7 867
16 286
-
-
chamber of commerce
222
295
-
-
total
15 658
32 247
-
-
Dividends
32 165
66 754
-
-
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.

421
896
-
-
withholding
7 658
16 305
-
-
total
8 079
17 201
-
-
Income
99 000
99 000
99 000
99 000
Total tax
35 269
49 448
28 284
36 852
After tax
63 731
49 552
70 716
62 148
Living cost
39 644
39 644
39 644
39 644
Free-cash
24 087
9 908
31 072
22 504

Estimated living cost  is ₽39644 per week

₽26514
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4181
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽592
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8357
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Hamburg model

Close
Limassol , Cyprus
₽39748
₽35560
₽37760
₽37661
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
-
-
-
99 000
income
-
-
-
10 541
health
-
-
-
2 524
social contributions
-
-
-
15 443
total
-
-
-
28 508
Employee
77 600
77 600
89 878
-
social contributions
3 771
6 440
7 459
-
health
772
1 319
1 528
-
income
8 149
7 183
10 499
-
total
12 692
14 942
19 486
-
Employer
77 600
77 600
89 878
-
social contributions
3 771
6 440
7 459
-
health
841
1 436
1 662
-
total
4 612
7 876
9 121
-
Corporate
48 965
13 523
-
-
income
6 121
1 691
-
-
total
6 121
1 691
-
-
Dividends
42 844
11 832
-
-
withholding
7 283
2 011
-
-
total
7 283
2 011
-
-
Income
99 000
99 000
99 000
99 000
Total tax
30 708
26 520
28 607
28 508
After tax
68 292
72 480
70 393
70 492
Living cost
32 732
32 732
32 732
32 732
Free-cash
35 560
39 748
37 661
37 760

Estimated living cost  is ₽32732 per week

₽22376
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2557
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽550
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.
₽7251
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Limassol model

Close
Budapest , Hungary
₽37442
₽37823
₽50245
₽39053
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
-
-
-
99 000
income
-
-
-
12 103
pensions
-
-
-
9 900
unemployment
-
-
-
1 485
health
-
-
-
6 930
total
-
-
-
30 418
Employee

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

The minimum wage is 138,000 HUF per month.

26 470
10 535
82 845
-
health
1 853
737
5 799
-
income
3 236
1 288
10 128
-
pensions
2 647
1 053
8 285
-
unemployment
397
158
1 243
-
total
8 133
3 236
25 455
-
Employer

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

The minimum wage is 138,000 HUF per month.

26 470
10 535
82 845
-
pensions
5 162
2 054
16 155
-
total
5 162
2 054
16 155
-
Corporate
67 369
86 411
-
-
income
6 063
7 777
-
-
total
6 063
7 777
-
-
Dividends
61 306
78 634
-
-
social contributions
11 834
15 213
-
-
withholding
11 648
14 941
-
-
total
23 482
30 154
-
-
Income
99 000
99 000
99 000
99 000
Total tax
42 840
43 221
41 610
30 418
After tax
56 160
55 779
57 390
68 582
Living cost
18 337
18 337
18 337
18 337
Free-cash
37 823
37 442
39 053
50 245

Estimated living cost  is ₽18337 per week

₽12513
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1500
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽366
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.
₽3957
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Budapest model

Close
Tallinn , Estonia
₽54825
₽48554
₽28690
₽32687
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
-
-
-
99 000
income
-
-
-
13 266
pensions
-
-
-
19 800
health
-
-
-
12 869
total
-
-
-
45 935
Employee
28 629
-
73 991
-
income
3 223
-
14 265
-
pensions
573
-
1 480
-
unemployment
458
-
1 184
-
total
4 254
-
16 929
-
Employer
28 629
-
73 991
-
unemployment
230
-
592
-
pensions
5 726
-
14 798
-
health
3 721
-
9 619
-
total
9 677
-
25 009
-
Corporate
60 695
99 000
-
-
income
12 140
19 800
-
-
total
12 140
19 800
-
-
Dividends
48 555
79 200
-
-
total
-
-
-
-
Income
99 000
99 000
99 000
99 000
Total tax
26 071
19 800
41 938
45 935
After tax
72 929
79 200
57 062
53 065
Living cost
24 375
24 375
24 375
24 375
Free-cash
48 554
54 825
32 687
28 690

Estimated living cost  is ₽24375 per week

₽16719
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1452
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.
₽5715
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Tallinn model

Close
Gdansk , Poland
-₽14050
₽4633
₽45887
₽28975
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
-
-
-
99 000
accident
-
-
-
253
income
-
-
-
24 057
pensions
-
-
-
4 174
other
-
-
-
372
health
-
-
-
2 188
total
-
-
-
31 044
Employee
34 715
-
84 468
-
health
3 975
-
9 672
-
income
4 763
-
16 098
-
pensions
3 909
-
7 653
-
total
12 647
-
33 423
-
Employer
34 715
-
84 468
-
accident
580
-
1 411
-
unemployment
850
-
2 070
-
pensions
5 645
-
11 052
-
total
7 075
-
14 533
-
Corporate
57 210
99 000
-
-
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.

51 489
89 100
-
-
total
51 489
89 100
-
-
Dividends
5 721
9 900
-
-
withholding
1 087
1 881
-
-
total
1 087
1 881
-
-
Income
99 000
99 000
99 000
99 000
Total tax
72 298
90 981
47 956
31 044
After tax
26 702
8 019
51 044
67 956
Living cost
22 069
22 069
22 069
22 069
Free-cash
4 633
-14 050
28 975
45 887

Estimated living cost  is ₽22069 per week

₽16174
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1223
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽461
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.
₽4211
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Gdansk model

Close
Batumi , Georgia
₽84971
₽83269
₽88931
₽70121
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader

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%.

-
-
-
99 000
microenterprise

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

-
-
-
990
total
-
-
-
990
Employee
11 349
-
99 000
-
income
2 269
-
19 800
-
total
2 269
-
19 800
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

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

87 651
99 000
-
-
total
-
-
-
-
Dividends
87 651
99 000
-
-
withholding
4 383
4 950
-
-
total
4 383
4 950
-
-
Income
99 000
99 000
99 000
99 000
Total tax
6 652
4 950
19 800
990
After tax
92 348
94 050
79 200
98 010
Living cost
9 079
9 079
9 079
9 079
Free-cash
83 269
84 971
70 121
88 931

Estimated living cost  is ₽9079 per week

₽5627
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽755
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽250
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.
₽2448
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Batumi model

Close
Bratislava , Slovakia
₽45845
₽39031
₽26716
₽31109
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
-
-
-
99 000
income
-
-
-
12 574
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.

-
-
-
23 760
other
-
-
-
4 703
health
-
-
-
4 357
total
-
-
-
45 394
Employee
36 642
-
79 074
-
health
513
-
1 107
-
income
6 308
-
13 639
-
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.

2 564
-
5 537
-
unemployment
366
-
791
-
total
9 751
-
21 074
-
Employer
36 642
-
79 074
-
accident
293
-
632
-
other
1 833
-
3 953
-
unemployment
366
-
791
-
pensions

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

6 230
-
13 444
-
health
513
-
1 107
-
total
9 235
-
19 927
-
Corporate
53 124
99 000
-
-
income
11 155
20 790
-
-
total
11 155
20 790
-
-
Dividends
41 968
78 210
-
-
withholding
2 938
5 475
-
-
total
2 938
5 475
-
-
Income
99 000
99 000
99 000
99 000
Total tax
33 079
26 265
41 001
45 394
After tax
65 921
72 735
57 999
53 606
Living cost
26 890
26 890
26 890
26 890
Free-cash
39 031
45 845
31 109
26 716

Estimated living cost  is ₽26890 per week

₽19000
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1816
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽433
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.
₽5642
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Bratislava model

Close
London , United Kingdom
₽5637
-₽9957
₽4069
-₽5644
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
-
-
-
99 000
income
-
-
-
19 985
pensions
-
-
-
7 219
total
-
-
-
27 204
Employee
95 823
-
87 218
-
health
1 579
-
1 403
-
income
17 273
-
15 520
-
pensions
9 244
-
8 212
-
total
28 096
-
25 135
-
Employer
95 823
-
87 218
-
pensions
11 314
-
10 125
-
health
1 820
-
1 657
-
total
13 134
-
11 782
-
Corporate
-
99 000
-
-
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.

-
18 810
-
-
total
-
18 810
-
-
Dividends
-
80 190
-
-
withholding
-
6 826
-
-
total
-
6 826
-
-
Income
99 000
99 000
99 000
99 000
Total tax
41 230
25 636
36 917
27 204
After tax
57 770
73 364
62 083
71 796
Living cost
67 727
67 727
67 727
67 727
Free-cash
-9 957
5 637
-5 644
4 069

Estimated living cost  is ₽67727 per week

₽50749
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽7957
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽551
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.
₽8470
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Additional information

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

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

Source of data for London model

Close
Varna , Bulgaria
₽71406
₽66716
₽61494
₽64525
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
-
-
-
99 000
income
-
-
-
14 850
pensions

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

-
-
-
5 220
unemployment
-
-
-
141
health
-
-
-
4 056
total
-
-
-
24 267
Employee
17 531
-
92 080
-
health
806
-
1 622
-
accident

We are using the highest rate at 1.1%.

193
-
388
-
income
1 753
-
9 208
-
pensions

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

1 539
-
3 097
-
total
4 291
-
14 315
-
Employer
17 531
-
92 080
-
accident

We are using the highest rate at 1.1%.

193
-
388
-
unemployment
105
-
212
-
pensions

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

1 932
-
3 887
-
health
1 210
-
2 434
-
total
3 440
-
6 921
-
Corporate
78 029
99 000
-
-
income
7 803
9 900
-
-
total
7 803
9 900
-
-
Dividends
70 226
89 100
-
-
withholding
3 511
4 455
-
-
total
3 511
4 455
-
-
Income
99 000
99 000
99 000
99 000
Total tax
19 045
14 355
21 236
24 267
After tax
79 955
84 645
77 764
74 733
Living cost
13 239
13 239
13 239
13 239
Free-cash
66 716
71 406
64 525
61 494

Estimated living cost  is ₽13239 per week

₽7729
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽945
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽351
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4214
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Varna model

Close
Amsterdam , Netherlands
-₽9231
-₽10944
₽243
-₽14896
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
-
-
-
99 000
income
-
-
-
18 990
pensions
-
-
-
11 824
health
-
-
-
11 983
total
-
-
-
42 797
Employee
93 563
86 179
86 179
-
health
11 672
11 251
13 228
-
income

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

14 106
14 106
14 106
-
pensions
11 824
11 824
15 512
-
total
37 602
37 181
42 846
-
Employer
93 563
86 179
86 179
-
unemployment
3 369
3 102
3 102
-
pensions
6 511
5 998
5 998
-
health
6 502
5 990
5 990
-
total
16 382
15 090
15 090
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
income
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
99 000
99 000
99 000
99 000
Total tax
53 984
52 271
57 936
42 797
After tax
45 016
46 729
41 064
56 203
Living cost
55 960
55 960
55 960
55 960
Free-cash
-10 944
-9 231
-14 896
243

Estimated living cost  is ₽55960 per week

₽41280
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4998
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽642
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.
₽9041
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Amsterdam model

Close
Brno , Czech Republic
₽43991
₽35369
₽24048
₽26069
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
-
-
-
99 000
income
-
-
-
8 509
health
-
-
-
13 365
solidarity contribution
-
-
-
-
social contributions
-
-
-
28 908
total
-
-
-
50 782
Employee
35 544
-
73 881
-
social contributions
2 310
-
4 802
-
health
4 798
-
9 974
-
solidarity contribution
-
-
-
-
income
4 265
-
8 866
-
total
11 373
-
23 642
-
Employer
35 544
-
73 881
-
social contributions
8 886
-
18 470
-
health
3 199
-
6 649
-
total
12 085
-
25 119
-
Corporate
51 371
99 000
-
-
income
9 761
18 810
-
-
total
9 761
18 810
-
-
Dividends
41 611
80 190
-
-
withholding
6 242
12 029
-
-
total
6 242
12 029
-
-
Income
99 000
99 000
99 000
99 000
Total tax
39 461
30 839
48 761
50 782
After tax
59 539
68 161
50 239
48 218
Living cost
24 170
24 170
24 170
24 170
Free-cash
35 369
43 991
26 069
24 048

Estimated living cost  is ₽24170 per week

₽16789
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1719
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽475
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽5186
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Brno model

Close
Milan , Italy
₽10237
₽4968
₽8380
₽3669
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
-
-
-
99 000
municipal
-
-
-
588
regional
-
-
-
1 089
national
-
-
-
20 897
social contributions
-
-
-
25 463
total
-
-
-
48 037
Employee
89 689
-
99 000
-
social contributions
30 243
-
33 382
-
regional
846
-
954
-
municipal
475
-
525
-
national
15 541
-
17 887
-
total
47 105
-
52 748
-
Employer
89 689
-
99 000
-
total
-
-
-
-
Corporate
9 311
99 000
-
-
nationa
2 235
23 760
-
-
municipal
364
3 861
-
-
total
2 599
27 621
-
-
Dividends
6 713
71 379
-
-
withholding
1 745
18 559
-
-
total
1 745
18 559
-
-
Income
99 000
99 000
99 000
99 000
Total tax
51 449
46 180
52 748
48 037
After tax
47 551
52 820
46 252
50 963
Living cost
42 583
42 583
42 583
42 583
Free-cash
4 968
10 237
3 669
8 380

Estimated living cost  is ₽42583 per week

₽29684
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2792
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽653
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.
₽9453
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Milan model

Close
Thessaloniki , Greece
₽40001
₽36861
₽28862
₽26945
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
-
-
-
99 000
income
-
-
-
18 574
pensions
-
-
-
19 800
other
-
-
-
-
unemployment
-
-
-
230
health
-
-
-
7 028
surtax
-
-
-
2 237
total
-
-
-
47 869
Employee
33 373
-
81 783
-
other
-
-
-
-
health
852
-
2 086
-
surtax
109
-
2 017
-
income
5 594
-
17 320
-
pensions
2 225
-
5 454
-
unemployment
2 323
-
5 692
-
total
11 103
-
32 569
-
Employer
33 373
-
81 783
-
other
-
-
-
-
unemployment
1 057
-
2 593
-
pensions
4 449
-
10 903
-
health
1 519
-
3 721
-
total
7 025
-
17 217
-
Corporate
58 603
99 000
-
-
income
15 236
25 741
-
-
total
15 236
25 741
-
-
Dividends
43 366
73 259
-
-
withholding
6 506
10 989
-
-
total
6 506
10 989
-
-
Income
99 000
99 000
99 000
99 000
Total tax
39 870
36 730
49 786
47 869
After tax
59 130
62 270
49 214
51 131
Living cost
22 269
22 269
22 269
22 269
Free-cash
36 861
40 001
26 945
28 862

Estimated living cost  is ₽22269 per week

₽13616
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2055
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽513
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.
₽6084
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Source of data for Thessaloniki model

Close
Cambridge , United Kingdom
₽27095
₽19937
₽25527
₽15814
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
-
-
-
99 000
income
-
-
-
19 985
pensions
-
-
-
7 219
total
-
-
-
27 204
Employee
64 218
-
87 218
-
health
932
-
1 403
-
income
11 566
-
15 520
-
pensions
5 451
-
8 212
-
total
17 949
-
25 135
-
Employer
64 218
-
87 218
-
pensions
6 952
-
10 125
-
health
1 220
-
1 657
-
total
8 172
-
11 782
-
Corporate
26 610
99 000
-
-
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.

5 056
18 810
-
-
total
5 056
18 810
-
-
Dividends
21 554
80 190
-
-
withholding
1 617
6 826
-
-
total
1 617
6 826
-
-
Income
99 000
99 000
99 000
99 000
Total tax
32 794
25 636
36 917
27 204
After tax
66 206
73 364
62 083
71 796
Living cost
46 269
46 269
46 269
46 269
Free-cash
19 937
27 095
15 814
25 527

Estimated living cost  is ₽46269 per week

₽34665
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3468
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽484
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7652
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Additional information

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

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

Source of data for Cambridge model

Close
Zurich , Switzerland
-₽31003
₽1237
₽6378
₽1409
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
-
-
-
99 000
city
-
-
-
1 044
pensions
-
-
-
9 109
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.

-
-
-
1 981
regional
-
-
-
3 367
health
-
-
-
249
national
-
-
-
599
total
-
-
-
16 349
Employee
89 259
-
88 608
-
city
958
-
952
-
regional
2 923
-
2 888
-
health
202
-
200
-
pensions
7 499
-
7 444
-
unemployment
-
-
-
-
national
422
-
417
-
total
12 004
-
11 901
-
Employer
89 259
-
88 608
-
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.

1 785
-
1 773
-
unemployment
-
-
-
-
pensions
7 499
-
7 444
-
health
202
-
200
-
total
9 486
-
9 417
-
Corporate
-
99 000
-
-
regional
-
20 939
-
-
national
-
8 416
-
-
total
-
29 355
-
-
Dividends
-
69 645
-
-
withholding
-
24 375
-
-
total
-
24 375
-
-
Income
99 000
99 000
99 000
99 000
Total tax
21 490
53 730
21 318
16 349
After tax
77 510
45 270
77 682
82 651
Living cost
76 273
76 273
76 273
76 273
Free-cash
1 237
-31 003
1 409
6 378

Estimated living cost  is ₽76273 per week

₽49599
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽6845
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽936
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.
₽18892
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Additional information

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

Source of data for Zurich model

Close
Munich , Germany
₽2811
₽19180
₽15554
₽24486
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.

-
-
-
99 000
trade
-
-
-
8 932
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.

-
-
-
20 275
health

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

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

-
-
-
6 894
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.

-
-
-
1 115
total
-
-
-
37 216
Employee

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

60 649
-
99 000
-
health

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

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

6 894
-
6 894
-
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.

393
-
1 115
-
income

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

7 132
-
20 275
-
total
14 419
-
28 284
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
38 351
99 000
-
-
surtax

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

316
816
-
-
income
5 753
14 850
-
-
trade
6 576
16 979
-
-
chamber of commerce
207
293
-
-
total
12 852
32 938
-
-
Dividends
25 499
66 062
-
-
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.

329
887
-
-
withholding
5 990
16 133
-
-
total
6 319
17 020
-
-
Income
99 000
99 000
99 000
99 000
Total tax
33 590
49 958
28 284
37 216
After tax
65 410
49 042
70 716
61 784
Living cost
46 230
46 230
46 230
46 230
Free-cash
19 180
2 811
24 486
15 554

Estimated living cost  is ₽46230 per week

₽33765
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3698
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽601
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.
₽8168
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Munich model

Close
Nice , France
₽15371
₽21329
₽22535
₽21547
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
-
-
-
99 000
income
-
-
-
9 157
pensions
-
-
-
25 159
other
-
-
-
3 074
health
-
-
-
1 727
surtax
-
-
-
-
social contributions
-
-
-
2 821
total
-
-
-
41 938
Employee
43 191
-
75 441
-
social contributions
1 231
-
2 151
-
surtax
-
-
-
-
income
2 549
-
8 684
-
pensions
4 883
-
8 534
-
total
8 663
-
19 369
-
Employer
43 191
-
75 441
-
other
1 490
-
2 603
-
social contributions
130
-
226
-
unemployment
1 748
-
3 055
-
pensions
7 095
-
12 393
-
health
3 024
-
5 280
-
total
13 487
-
23 557
-
Corporate
42 321
99 000
-
-
surtax
-
-
-
-
income
11 851
27 721
-
-
total
11 851
27 721
-
-
Dividends
30 471
71 279
-
-
surtax
-
-
-
-
social contributions
5 242
12 258
-
-
withholding
3 901
9 123
-
-
total
9 143
21 381
-
-
Income
99 000
99 000
99 000
99 000
Total tax
43 144
49 102
42 926
41 938
After tax
55 856
49 898
56 074
57 062
Living cost
34 527
34 527
34 527
34 527
Free-cash
21 329
15 371
21 547
22 535

Estimated living cost  is ₽34527 per week

₽21771
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2808
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽588
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9363
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Nice model

Close
Marseille , France
₽18792
₽24399
₽25956
₽24968
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
-
-
-
99 000
income
-
-
-
9 157
pensions
-
-
-
25 159
other
-
-
-
3 074
health
-
-
-
1 727
surtax
-
-
-
-
social contributions
-
-
-
2 821
total
-
-
-
41 938
Employee
38 554
-
75 441
-
social contributions
1 099
-
2 151
-
surtax
-
-
-
-
income
1 988
-
8 684
-
pensions
4 361
-
8 534
-
total
7 448
-
19 369
-
Employer
38 554
-
75 441
-
other
1 331
-
2 603
-
social contributions
115
-
226
-
unemployment
1 561
-
3 055
-
pensions
6 335
-
12 393
-
health
2 698
-
5 280
-
total
12 040
-
23 557
-
Corporate
48 406
99 000
-
-
surtax
-
-
-
-
income
13 553
27 721
-
-
total
13 553
27 721
-
-
Dividends
34 853
71 279
-
-
surtax
-
-
-
-
social contributions
5 994
12 258
-
-
withholding
4 460
9 123
-
-
total
10 454
21 381
-
-
Income
99 000
99 000
99 000
99 000
Total tax
43 495
49 102
42 926
41 938
After tax
55 505
49 898
56 074
57 062
Living cost
31 106
31 106
31 106
31 106
Free-cash
24 399
18 792
24 968
25 956

Estimated living cost  is ₽31106 per week

₽18040
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3160
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽590
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.
₽9317
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Marseille model

Close
Vilnius , Lithuania
₽39000
₽39523
₽42179
₽42451
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
-
-
-
99 000
income
-
-
-
14 850
health
-
-
-
6 910
social contributions
-
-
-
13 662
total
-
-
-
35 422
Employee
34 217
-
99 000
-
social contributions
4 723
-
13 662
-
health
2 388
-
6 910
-
income
5 707
-
14 578
-
total
12 818
-
35 150
-
Employer
34 217
-
99 000
-
total
-
-
-
-
Corporate
64 783
99 000
-
-
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%.

3 238
4 950
-
-
total
3 238
4 950
-
-
Dividends
61 545
94 050
-
-
health
4 296
6 565
-
-
social contributions
8 493
12 979
-
-
withholding
9 233
14 107
-
-
total
22 022
33 651
-
-
Income
99 000
99 000
99 000
99 000
Total tax
38 078
38 601
35 150
35 422
After tax
60 922
60 399
63 850
63 578
Living cost
21 399
21 399
21 399
21 399
Free-cash
39 523
39 000
42 451
42 179

Estimated living cost  is ₽21399 per week

₽14321
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1319
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.
₽5265
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Vilnius model

Close
Vienna , Austria
₽19968
₽18410
₽14725
-₽5275
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
-
-
-
99 000
chamber of commerce
-
-
-
396
income
-
-
-
16 041
pensions
-
-
-
18 316
unemployment
-
-
-
6 190
health
-
-
-
7 574
surtax
-
-
-
199
total
-
-
-
48 716
Employee
50 434
40 217
76 720
-
other
504
402
768
-
health
1 951
1 557
2 968
-
income
5 741
2 966
14 321
-
pensions
5 165
4 117
7 856
-
unemployment
1 513
1 207
2 302
-
total
14 874
10 249
28 215
-
Employer
50 434
40 217
76 720
-
accident
655
523
998
-
other
2 396
1 909
3 644
-
chamber of commerce
201
161
306
-
unemployment
1 513
1 207
2 302
-
surtax
199
199
199
-
pensions
6 329
5 048
9 629
-
payroll
1 513
1 207
2 302
-
health
1 906
1 521
2 899
-
total
14 712
11 775
22 279
-
Corporate
33 855
47 009
72 890
-
income

The minimum corporate income for a GmbH is €1,1750 for a year. However, for GmbHs founded after 30 June 2013, the amount is reduced to €500 for the first five years and €1000 for the next five years.

Минимальный корпоративный налог для GmbH €1,1750 в год. Если GmbHs основана после 30 Июня 2013 эта сумма сниже до €500 в первые 5 лет и €1000 для следующих пяти лет.

8 463
11 753
18 222
-
total
8 463
11 753
18 222
-
Dividends
25 392
35 256
-
-
withholding
6 982
9 696
-
-
total
6 982
9 696
-
-
Income
99 000
99 000
99 000
99 000
Total tax
45 031
43 473
68 716
48 716
After tax
53 969
55 527
30 284
50 284
Living cost
35 559
35 559
35 559
35 559
Free-cash
18 410
19 968
-5 275
14 725

Estimated living cost  is ₽35559 per week

₽23716
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3033
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽584
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8225
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Vienna model

Close
Brussels , Belgium
₽18734
₽3600
₽9938
₽1917
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
-
-
-
99 000
national
-
-
-
31 907
communal

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

-
-
-
5 019
social contributions
-
-
-
15 340
total
-
-
-
52 266
Employee

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

72 186
-
76 678
-
communal

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

3 765
-
3 999
-
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.

3 392
-
3 602
-
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.

5 414
-
5 751
-
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.

628
-
666
-
national
22 193
-
23 951
-
total
35 392
-
37 969
-
Employer

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

72 186
-
76 678
-
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.

938
-
996
-
unemployment

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

1 053
-
1 120
-
surtax
8 185
-
8 694
-
pensions

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

6 396
-
6 793
-
health

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

4 439
-
4 715
-
total
21 011
-
22 318
-
Corporate
5 801
99 000
-
-
surtax
23
396
-
-
income
1 161
19 800
-
-
total
1 184
20 196
-
-
Dividends
4 618
78 803
-
-
withholding

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

1 017
23 274
-
-
total
1 017
23 274
-
-
Income
99 000
99 000
99 000
99 000
Total tax
58 604
43 470
60 287
52 266
After tax
40 396
55 530
38 713
46 734
Living cost
36 796
36 796
36 796
36 796
Free-cash
3 600
18 734
1 917
9 938

Estimated living cost  is ₽36796 per week

₽23701
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3217
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽576
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.
₽9302
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Brussels model

Close
Barcelona , Spain
₽30262
₽22226
₽16479
₽16077
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
-
-
-
99 000
accident
-
-
-
843
income
-
-
-
18 014
pensions
-
-
-
26 470
other
-
-
-
94
unemployment
-
-
-
655
total
-
-
-
46 076
Employee
50 234
-
75 069
-
other
50
-
75
-
income
10 599
-
17 781
-
pensions
2 361
-
3 528
-
unemployment
779
-
1 164
-
total
13 789
-
22 548
-
Employer
50 234
-
75 069
-
accident
994
-
1 486
-
other
400
-
599
-
unemployment
2 763
-
4 129
-
pensions
11 854
-
17 716
-
total
16 011
-
23 930
-
Corporate
32 754
99 000
-
-
income

The general rate of corporate tax is 25%. The lower rate of 15% is introduced for newly formed companies which applies during the first two years of operation in which taxable profit is made. We use the lower rate in our model.

4 912
14 850
-
-
total
4 912
14 850
-
-
Dividends
27 842
84 150
-
-
withholding
5 617
17 443
-
-
total
5 617
17 443
-
-
Income
99 000
99 000
99 000
99 000
Total tax
40 329
32 293
46 478
46 076
After tax
58 671
66 707
52 522
52 924
Living cost
36 445
36 445
36 445
36 445
Free-cash
22 226
30 262
16 077
16 479

Estimated living cost  is ₽36445 per week

₽26838
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2585
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽525
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.
₽6496
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Barcelona model

Close
Luxembourg , Luxembourg
₽5809
-₽973
₽2068
₽6570
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
-
-
-
99 000
accident
-
-
-
835
income
-
-
-
8 296
pensions
-
-
-
14 838
health
-
-
-
6 956
surtax
-
-
-
4 908
communal
-
-
-
6 257
total
-
-
-
42 090
Employee
76 423
-
88 433
-
health
3 401
-
3 934
-
surtax
4 684
-
5 420
-
income
7 382
-
10 593
-
pensions
6 113
-
7 074
-
total
21 580
-
27 021
-
Employer
76 423
-
88 433
-
accident
688
-
797
-
pensions
6 113
-
7 074
-
health
2 331
-
2 696
-
total
9 132
-
10 567
-
Corporate
13 445
99 000
-
-
surtax
142
1 040
-
-
communal
-
6 682
-
-
income
2 017
14 850
-
-
total
2 159
22 572
-
-
Dividends
11 287
76 429
-
-
income
10 567
4 313
-
-
withholding
1 693
11 464
-
-
total
12 260
15 777
-
-
Income
99 000
99 000
99 000
99 000
Total tax
45 131
38 349
37 588
42 090
After tax
53 869
60 651
61 412
56 910
Living cost
54 842
54 842
54 842
54 842
Free-cash
-973
5 809
6 570
2 068

Estimated living cost  is ₽54842 per week

₽41140
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3323
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽580
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9798
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Luxembourg model

Close
Athens , Greece
₽39603
₽36395
₽28464
₽26547
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
-
-
-
99 000
income
-
-
-
18 574
pensions
-
-
-
19 800
other
-
-
-
-
unemployment
-
-
-
230
health
-
-
-
7 028
surtax
-
-
-
2 237
total
-
-
-
47 869
Employee
33 985
-
81 783
-
other
-
-
-
-
health
868
-
2 086
-
surtax
121
-
2 017
-
income
5 697
-
17 320
-
pensions
2 267
-
5 454
-
unemployment
2 365
-
5 692
-
total
11 318
-
32 569
-
Employer
33 985
-
81 783
-
other
-
-
-
-
unemployment
1 078
-
2 593
-
pensions
4 531
-
10 903
-
health
1 545
-
3 721
-
total
7 154
-
17 217
-
Corporate
57 860
99 000
-
-
income
15 043
25 741
-
-
total
15 043
25 741
-
-
Dividends
42 817
73 259
-
-
withholding
6 423
10 989
-
-
total
6 423
10 989
-
-
Income
99 000
99 000
99 000
99 000
Total tax
39 938
36 730
49 786
47 869
After tax
59 062
62 270
49 214
51 131
Living cost
22 667
22 667
22 667
22 667
Free-cash
36 395
39 603
26 547
28 464

Estimated living cost  is ₽22667 per week

₽13685
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1971
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽527
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6486
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Source of data for Athens model

Close
Naples , Italy
₽24852
₽22611
₽23374
₽18689
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
-
-
-
99 000
municipal
-
-
-
588
regional
-
-
-
1 493
national
-
-
-
20 897
social contributions
-
-
-
25 463
total
-
-
-
48 441
Employee
55 980
-
99 000
-
social contributions
18 877
-
33 382
-
regional
754
-
1 332
-
municipal
297
-
525
-
national
8 869
-
17 887
-
total
28 797
-
53 126
-
Employer
55 980
-
99 000
-
total
-
-
-
-
Corporate
43 020
99 000
-
-
nationa
10 324
23 760
-
-
municipal
2 137
4 920
-
-
total
12 461
28 680
-
-
Dividends
30 558
70 320
-
-
withholding
7 946
18 283
-
-
total
7 946
18 283
-
-
Income
99 000
99 000
99 000
99 000
Total tax
49 204
46 963
53 126
48 441
After tax
49 796
52 037
45 874
50 559
Living cost
27 185
27 185
27 185
27 185
Free-cash
22 611
24 852
18 689
23 374

Estimated living cost  is ₽27185 per week

₽16906
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2754
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽465
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.
₽7059
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Naples model

Close
Prague , Czech Republic
₽38378
₽27752
₽18435
₽20456
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
-
-
-
99 000
income
-
-
-
8 509
health
-
-
-
13 365
solidarity contribution
-
-
-
-
social contributions
-
-
-
28 908
total
-
-
-
50 782
Employee
43 799
-
73 881
-
social contributions
2 847
-
4 802
-
health
5 913
-
9 974
-
solidarity contribution
-
-
-
-
income
5 256
-
8 866
-
total
14 016
-
23 642
-
Employer
43 799
-
73 881
-
social contributions
10 950
-
18 470
-
health
3 942
-
6 649
-
total
14 892
-
25 119
-
Corporate
40 309
99 000
-
-
income
7 659
18 810
-
-
total
7 659
18 810
-
-
Dividends
32 650
80 190
-
-
withholding
4 898
12 029
-
-
total
4 898
12 029
-
-
Income
99 000
99 000
99 000
99 000
Total tax
41 465
30 839
48 761
50 782
After tax
57 535
68 161
50 239
48 218
Living cost
29 783
29 783
29 783
29 783
Free-cash
27 752
38 378
20 456
18 435

Estimated living cost  is ₽29783 per week

₽22149
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1650
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽515
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.
₽5469
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Prague model

Close
Graz , Austria
₽23440
₽22942
₽18287
-₽1879
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
-
-
-
99 000
chamber of commerce
-
-
-
396
income
-
-
-
16 041
pensions
-
-
-
18 316
unemployment
-
-
-
6 190
health
-
-
-
7 574
surtax
-
-
-
-
total
-
-
-
48 517
Employee
44 114
40 217
76 875
-
other
440
402
768
-
health
1 706
1 557
2 974
-
income
3 930
2 966
14 377
-
pensions
4 518
4 117
7 873
-
unemployment
1 323
1 207
2 306
-
total
11 917
10 249
28 298
-
Employer
44 114
40 217
76 875
-
accident
573
523
1 000
-
other
2 095
1 909
3 652
-
chamber of commerce
176
161
308
-
unemployment
1 323
1 207
2 306
-
surtax
-
-
-
-
pensions
5 537
5 048
9 648
-
payroll
1 323
1 207
2 306
-
health
1 668
1 521
2 905
-
total
12 695
11 576
22 125
-
Corporate
42 191
47 208
73 045
-
income

The minimum corporate income for a GmbH is €1,1750 for a year. However, for GmbHs founded after 30 June 2013, the amount is reduced to €500 for the first five years and €1000 for the next five years.

Минимальный корпоративный налог для GmbH €1,1750 в год. Если GmbHs основана после 30 Июня 2013 эта сумма сниже до €500 в первые 5 лет и €1000 для следующих пяти лет.

10 548
11 803
18 260
-
total
10 548
11 803
18 260
-
Dividends
31 643
35 406
-
-
withholding
8 702
9 736
-
-
total
8 702
9 736
-
-
Income
99 000
99 000
99 000
99 000
Total tax
43 862
43 364
68 683
48 517
After tax
55 138
55 636
30 317
50 483
Living cost
32 196
32 196
32 196
32 196
Free-cash
22 942
23 440
-1 879
18 287

Estimated living cost  is ₽32196 per week

₽19314
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3288
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽575
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽9020
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Graz model

Close
Tbilisi , Georgia
₽79901
₽77248
₽83861
₽65051
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%.

-
-
-
99 000
microenterprise

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

-
-
-
990
total
-
-
-
990
Employee
17 686
-
99 000
-
income
3 537
-
19 800
-
total
3 537
-
19 800
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

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

81 314
99 000
-
-
total
-
-
-
-
Dividends
81 314
99 000
-
-
withholding
4 066
4 950
-
-
total
4 066
4 950
-
-
Income
99 000
99 000
99 000
99 000
Total tax
7 603
4 950
19 800
990
After tax
91 397
94 050
79 200
98 010
Living cost
14 149
14 149
14 149
14 149
Free-cash
77 248
79 901
65 051
83 861

Estimated living cost  is ₽14149 per week

₽9574
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽594
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽474
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.
₽3505
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Tbilisi model

Close
Ljubljana , Slovenia
₽41093
₽32654
₽24236
₽21396
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.

-
-
-
99 000
income
-
-
-
19 725
pensions
-
-
-
18 080
unemployment
-
-
-
149
health
-
-
-
9 742
total
-
-
-
47 696
Employee

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

44 626
-
85 661
-
health
2 882
-
5 535
-
income
7 696
-
18 264
-
pensions
6 917
-
13 277
-
unemployment
63
-
121
-
total
17 558
-
37 197
-
Employer

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

44 626
-
85 661
-
unemployment
27
-
52
-
pensions
3 949
-
7 582
-
health
2 972
-
5 705
-
total
6 948
-
13 339
-
Corporate
47 426
99 000
-
-
income
9 010
18 810
-
-
total
9 010
18 810
-
-
Dividends
38 416
80 190
-
-
withholding
5 762
12 029
-
-
total
5 762
12 029
-
-
Income
99 000
99 000
99 000
99 000
Total tax
39 278
30 839
50 536
47 696
After tax
59 722
68 161
48 464
51 304
Living cost
27 068
27 068
27 068
27 068
Free-cash
32 654
41 093
21 396
24 236

Estimated living cost  is ₽27068 per week

₽18576
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1735
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽525
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.
₽6234
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Ljubljana model

Close
Oslo , Norway
₽16652
-₽51594
₽24837
₽42133
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
-
-
-
99 000
income
-
-
-
19 297
social contributions
-
-
-
11 286
total
-
-
-
30 583
Employee
62 487
-
-
-
social contributions
5 124
-
730
-
income
13 783
-
-
-
total
18 907
-
730
-
Employer
62 487
-
-
-
social contributions
88 107
-
12 557
-
total
88 107
-
12 557
-
Corporate
-
99 000
-
-
income
-
21 780
-
-
total
-
21 780
-
-
Dividends
-
77 220
-
-
income
-
16 988
-
-
total
-
16 988
-
-
Income
99 000
99 000
99 000
99 000
Total tax
107 014
38 768
13 287
30 583
After tax
-8 014
60 232
85 713
68 417
Living cost
43 580
43 580
43 580
43 580
Free-cash
-51 594
16 652
42 133
24 837

Estimated living cost  is ₽43580 per week

₽28276
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4099
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽555
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.
₽10649
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Oslo model

Close
Lisbon , Portugal
₽24657
₽23640
₽23800
₽18914
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.

-
-
-
99 000
income
-
-
-
9 143
surtax
-
-
-
-
social contributions

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

-
-
-
34 403
total
-
-
-
43 546
Employee
46 414
-
80 000
-
social contributions
5 106
-
8 800
-
surtax
-
-
-
-
income
9 654
-
20 632
-
total
14 760
-
29 432
-
Employer
46 414
-
80 000
-
social contributions
11 023
-
19 000
-
total
11 023
-
19 000
-
Corporate
41 563
99 000
-
-
surtax
-
-
-
-
income
8 729
20 790
-
-
total
8 729
20 790
-
-
Dividends
32 834
78 210
-
-
withholding
9 194
21 899
-
-
total
9 194
21 899
-
-
Income
99 000
99 000
99 000
99 000
Total tax
43 706
42 689
48 432
43 546
After tax
55 294
56 311
50 568
55 454
Living cost
31 654
31 654
31 654
31 654
Free-cash
23 640
24 657
18 914
23 800

Estimated living cost  is ₽31654 per week

₽23684
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1867
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽529
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.
₽5575
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Lisbon model

Close
Paris , France
₽1157
₽8091
₽8320
₽7332
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
-
-
-
99 000
income
-
-
-
9 157
pensions
-
-
-
25 159
other
-
-
-
3 074
health
-
-
-
1 727
surtax
-
-
-
-
social contributions
-
-
-
2 821
total
-
-
-
41 938
Employee
63 206
-
75 441
-
social contributions
1 800
-
2 151
-
surtax
-
-
-
-
income
5 515
-
8 684
-
pensions
7 149
-
8 534
-
total
14 464
-
19 369
-
Employer
63 206
-
75 441
-
other
2 181
-
2 603
-
social contributions
190
-
226
-
unemployment
2 560
-
3 055
-
pensions
10 386
-
12 393
-
health
4 424
-
5 280
-
total
19 741
-
23 557
-
Corporate
16 053
99 000
-
-
surtax
-
-
-
-
income
4 495
27 721
-
-
total
4 495
27 721
-
-
Dividends
11 558
71 279
-
-
surtax
-
-
-
-
social contributions
1 988
12 258
-
-
withholding
1 480
9 123
-
-
total
3 468
21 381
-
-
Income
99 000
99 000
99 000
99 000
Total tax
42 168
49 102
42 926
41 938
After tax
56 832
49 898
56 074
57 062
Living cost
48 742
48 742
48 742
48 742
Free-cash
8 091
1 157
7 332
8 320

Estimated living cost  is ₽48742 per week

₽32987
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3987
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽668
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.
₽11098
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Paris model

Close
Andorra , Andorra
₽58766
₽55374
₽45294
₽47921
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
-
-
-
99 000
income
-
-
-
1 593
social contributions
-
-
-
21 778
total
-
-
-
23 371
Employee
32 444
-
85 715
-
income
-
-
1 886
-
social contributions
2 109
-
5 573
-
total
2 109
-
7 459
-
Employer
32 444
-
85 715
-
social contributions
5 029
-
13 285
-
total
5 029
-
13 285
-
Corporate
61 527
99 000
-
-
income
6 153
9 899
-
-
total
6 153
9 899
-
-
Dividends
55 374
89 101
-
-
total
-
-
-
-
Income
99 000
99 000
99 000
99 000
Total tax
13 291
9 899
20 744
23 371
After tax
85 709
89 101
78 256
75 629
Living cost
30 335
30 335
30 335
30 335
Free-cash
55 374
58 766
47 921
45 294

Estimated living cost  is ₽30335 per week

₽19614
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2287
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽571
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7863
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Andorra model

Close
Copenhagen , Denmark
-₽120971
-₽120971
₽12901
-₽120971
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
-
-
-
99 000
municipal
-
-
-
18 281
pensions
-
-
-
875
national
-
-
-
10 470
labour market
-
-
-
7 850
total
-
-
-
37 476
Employee
205 225
205 225
205 225
-
labour market
16 395
16 395
16 395
-
national
25 072
25 072
25 072
-
municipal
43 701
43 701
43 701
-
pensions
292
292
292
-
total
85 460
85 460
85 460
-
Employer
205 225
205 225
205 225
-
labour market
16 418
16 418
16 418
-
municipal
43 771
43 771
43 771
-
pensions
583
583
583
-
national
25 116
25 116
25 116
-
total
85 888
85 888
85 888
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
99 000
99 000
99 000
99 000
Total tax
171 348
171 348
171 348
37 476
After tax
-72 348
-72 348
-72 348
61 524
Living cost
48 623
48 623
48 623
48 623
Free-cash
-120 971
-120 971
-120 971
12 901

Estimated living cost  is ₽48623 per week

₽33278
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4301
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽748
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.
₽10296
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Copenhagen model

Close
Krakow , Poland
-₽13724
₽4684
₽46213
₽29301
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
-
-
-
99 000
accident
-
-
-
253
income
-
-
-
24 057
pensions
-
-
-
4 174
other
-
-
-
372
health
-
-
-
2 188
total
-
-
-
31 044
Employee
34 203
-
84 468
-
health
3 917
-
9 672
-
income
4 692
-
16 098
-
pensions
3 852
-
7 653
-
total
12 461
-
33 423
-
Employer
34 203
-
84 468
-
accident
571
-
1 411
-
unemployment
838
-
2 070
-
pensions
5 561
-
11 052
-
total
6 970
-
14 533
-
Corporate
57 826
99 000
-
-
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.

52 043
89 100
-
-
total
52 043
89 100
-
-
Dividends
5 783
9 900
-
-
withholding
1 099
1 881
-
-
total
1 099
1 881
-
-
Income
99 000
99 000
99 000
99 000
Total tax
72 573
90 981
47 956
31 044
After tax
26 427
8 019
51 044
67 956
Living cost
21 743
21 743
21 743
21 743
Free-cash
4 684
-13 724
29 301
46 213

Estimated living cost  is ₽21743 per week

₽15827
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1239
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽408
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽4269
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Krakow model

Close
Helsinki , Finland
₽27227
₽24833
₽31770
₽17887
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

-
-
-
99 000
municipal
-
-
-
17 621
health
-
-
-
1 103
national
-
-
-
9 761
total
-
-
-
28 485
Employee
53 094
-
83 285
-
health
396
-
862
-
municipal
8 696
-
13 599
-
pensions
3 583
-
5 621
-
unemployment
797
-
1 249
-
national
877
-
5 322
-
total
14 349
-
26 653
-
Employer
53 094
-
83 285
-
accident
54
-
82
-
unemployment
345
-
542
-
pensions
9 212
-
14 449
-
health
408
-
642
-
total
10 019
-
15 715
-
Corporate
35 888
99 000
-
-
income
7 178
19 800
-
-
total
7 178
19 800
-
-
Dividends

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

21 532
59 400
-
-
national
-
2 536
-
-
municipal
3 876
10 692
-
-
total
3 876
13 228
-
-
Income
99 000
99 000
99 000
99 000
Total tax
35 422
33 028
42 368
28 485
After tax
63 578
65 972
56 632
70 515
Living cost
38 745
38 745
38 745
38 745
Free-cash
24 833
27 227
17 887
31 770

Estimated living cost  is ₽38745 per week

₽25308
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3727
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽617
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.
₽9095
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Helsinki model

Close
Larnaca , Cyprus
₽49115
₽43623
₽47127
₽47028
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
-
-
-
99 000
income
-
-
-
10 541
health
-
-
-
2 524
social contributions
-
-
-
15 443
total
-
-
-
28 508
Employee
77 600
77 600
89 878
-
social contributions
2 934
6 440
7 459
-
health
601
1 319
1 528
-
income
8 449
7 183
10 499
-
total
11 984
14 942
19 486
-
Employer
77 600
77 600
89 878
-
social contributions
2 934
6 440
7 459
-
health
653
1 436
1 662
-
total
3 587
7 876
9 121
-
Corporate
60 063
13 523
-
-
income
7 507
1 691
-
-
total
7 507
1 691
-
-
Dividends
52 556
11 832
-
-
withholding
8 934
2 011
-
-
total
8 934
2 011
-
-
Income
99 000
99 000
99 000
99 000
Total tax
32 012
26 520
28 607
28 508
After tax
66 988
72 480
70 393
70 492
Living cost
23 365
23 365
23 365
23 365
Free-cash
43 623
49 115
47 028
47 127

Estimated living cost  is ₽23365 per week

₽14003
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2292
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽517
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽6553
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Larnaca model

Close
Podgorica , Montenegro
₽65958
₽60824
₽63455
₽45045
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader

By law (Article 9 §1 (7); Article 10 §1 (7); Article 11 §1 (5)) a social contribution base is set as:

  • up to €9,000.00, 60% of the average monthly wage in Montenegro
  • up to €15,000.00, 100% of the average monthly wage in Montenegro
  • in excess of €15,000, 150% of the average monthly wage in Montenegro
-
-
-
99 000
income
-
-
-
9 422
pensions
-
-
-
6 419
unemployment
-
-
-
29
health
-
-
-
3 652
total
-
-
-
19 522
Employee

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

23 164
-
89 756
-
health
1 969
-
7 630
-
income
1 584
-
7 147
-
pensions
3 474
-
13 463
-
unemployment
115
-
448
-
total
7 142
-
28 688
-
Employer

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

23 164
-
89 756
-
unemployment
115
-
448
-
pensions
1 274
-
4 937
-
health
996
-
3 859
-
total
2 385
-
9 244
-
Corporate
73 452
99 000
-
-
income
6 611
8 911
-
-
total
6 611
8 911
-
-
Dividends
66 841
90 089
-
-
withholding
6 015
8 108
-
-
total
6 015
8 108
-
-
Income
99 000
99 000
99 000
99 000
Total tax
22 153
17 019
37 932
19 522
After tax
76 847
81 981
61 068
79 478
Living cost
16 023
16 023
16 023
16 023
Free-cash
60 824
65 958
45 045
63 455

Estimated living cost  is ₽16023 per week

₽10223
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1155
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.
₽4167
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Podgorica model

Close
Valencia , Spain
₽38956
₽33663
₽25173
₽24771
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
-
-
-
99 000
accident
-
-
-
843
income
-
-
-
18 014
pensions
-
-
-
26 470
other
-
-
-
94
unemployment
-
-
-
655
total
-
-
-
46 076
Employee
37 315
-
75 069
-
other
36
-
75
-
income
7 194
-
17 781
-
pensions
1 754
-
3 528
-
unemployment
578
-
1 164
-
total
9 562
-
22 548
-
Employer
37 315
-
75 069
-
accident
739
-
1 486
-
other
299
-
599
-
unemployment
2 053
-
4 129
-
pensions
8 806
-
17 716
-
total
11 897
-
23 930
-
Corporate
49 789
99 000
-
-
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.

7 469
14 850
-
-
total
7 469
14 850
-
-
Dividends
42 320
84 150
-
-
withholding
8 658
17 443
-
-
total
8 658
17 443
-
-
Income
99 000
99 000
99 000
99 000
Total tax
37 586
32 293
46 478
46 076
After tax
61 414
66 707
52 522
52 924
Living cost
27 751
27 751
27 751
27 751
Free-cash
33 663
38 956
24 771
25 173

Estimated living cost  is ₽27751 per week

₽18731
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2668
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.
₽5866
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Valencia model

Close
Istanbul , Turkey
₽59020
₽58566
₽59976
₽59778
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
-
-
-
99 000
income
-
-
-
32 801
pensions
-
-
-
2 010
health
-
-
-
1 457
total
-
-
-
36 268
Employee
4 198
-
96 738
-
health
210
-
503
-
income
812
-
32 695
-
pensions
378
-
905
-
unemployment
42
-
101
-
total
1 442
-
34 204
-
Employer
4 198
-
96 738
-
unemployment
84
-
201
-
pensions
462
-
1 106
-
health
399
-
955
-
total
945
-
2 262
-
Corporate
93 858
99 000
-
-
income
20 649
21 780
-
-
total
20 649
21 780
-
-
Dividends
73 209
77 220
-
-
withholding
14 642
15 444
-
-
total
14 642
15 444
-
-
Income
99 000
99 000
99 000
99 000
Total tax
37 678
37 224
36 466
36 268
After tax
61 322
61 776
62 534
62 732
Living cost
2 756
2 756
2 756
2 756
Free-cash
58 566
59 020
59 778
59 976

Estimated living cost  is ₽2756 per week

₽1638
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽223
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽63
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.
₽832
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Source of data for Istanbul model

Close
Belgrade , Serbia
₽54075
₽49110
₽34689
₽34690
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.

-
-
-
99 000
income
-
-
-
18 665
pensions
-
-
-
19 392
unemployment
-
-
-
1 119
health
-
-
-
7 682
total
-
-
-
46 858
Employee

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

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

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

26 319
-
85 649
-
health
1 355
-
3 841
-
income
3 628
-
18 665
-
pensions
3 685
-
10 442
-
unemployment
197
-
559
-
total
8 865
-
33 507
-
Employer

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

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

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

26 319
-
85 649
-
unemployment
197
-
559
-
pensions
3 158
-
8 950
-
health
1 355
-
3 841
-
total
4 710
-
13 350
-
Corporate
67 970
99 000
-
-
income
10 196
14 850
-
-
total
10 196
14 850
-
-
Dividends
57 775
84 150
-
-
withholding
8 666
12 622
-
-
total
8 666
12 622
-
-
Income
99 000
99 000
99 000
99 000
Total tax
32 437
27 472
46 857
46 858
After tax
66 563
71 528
52 143
52 142
Living cost
17 453
17 453
17 453
17 453
Free-cash
49 110
54 075
34 690
34 689

Estimated living cost  is ₽17453 per week

₽11751
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1350
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽505
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.
₽3847
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Belgrade model

Close
Porto , Portugal
₽29105
₽28743
₽28248
₽23362
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.

-
-
-
99 000
income
-
-
-
9 143
surtax
-
-
-
-
social contributions

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

-
-
-
34 403
total
-
-
-
43 546
Employee
39 168
-
80 000
-
social contributions
4 309
-
8 800
-
surtax
-
-
-
-
income
7 653
-
20 632
-
total
11 962
-
29 432
-
Employer
39 168
-
80 000
-
social contributions
9 302
-
19 000
-
total
9 302
-
19 000
-
Corporate
50 530
99 000
-
-
surtax
-
-
-
-
income
10 611
20 790
-
-
total
10 611
20 790
-
-
Dividends
39 919
78 210
-
-
withholding
11 176
21 899
-
-
total
11 176
21 899
-
-
Income
99 000
99 000
99 000
99 000
Total tax
43 051
42 689
48 432
43 546
After tax
55 949
56 311
50 568
55 454
Living cost
27 206
27 206
27 206
27 206
Free-cash
28 743
29 105
23 362
28 248

Estimated living cost  is ₽27206 per week

₽19270
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1890
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽483
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.
₽5565
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Porto model

Close
Madrid , Spain
₽31240
₽23545
₽17457
₽17055
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
-
-
-
99 000
accident
-
-
-
843
income
-
-
-
18 014
pensions
-
-
-
26 470
other
-
-
-
94
unemployment
-
-
-
655
total
-
-
-
46 076
Employee
48 738
-
75 069
-
other
48
-
75
-
income
10 180
-
17 781
-
pensions
2 290
-
3 528
-
unemployment
755
-
1 164
-
total
13 273
-
22 548
-
Employer
48 738
-
75 069
-
accident
965
-
1 486
-
other
391
-
599
-
unemployment
2 681
-
4 129
-
pensions
11 502
-
17 716
-
total
15 539
-
23 930
-
Corporate
34 723
99 000
-
-
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.

5 209
14 850
-
-
total
5 209
14 850
-
-
Dividends
29 514
84 150
-
-
withholding
5 967
17 443
-
-
total
5 967
17 443
-
-
Income
99 000
99 000
99 000
99 000
Total tax
39 988
32 293
46 478
46 076
After tax
59 012
66 707
52 522
52 924
Living cost
35 467
35 467
35 467
35 467
Free-cash
23 545
31 240
17 055
17 457

Estimated living cost  is ₽35467 per week

₽25471
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2758
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽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.
₽6739
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Madrid model

Close
Sofia , Bulgaria
₽67275
₽61121
₽57362
₽60393
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
-
-
-
99 000
income
-
-
-
14 850
pensions

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

-
-
-
5 220
unemployment
-
-
-
141
health
-
-
-
4 056
total
-
-
-
24 267
Employee
23 001
-
92 080
-
health
1 058
-
1 622
-
accident

We are using the highest rate at 1.1%.

253
-
388
-
income
2 300
-
9 208
-
pensions

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

2 019
-
3 097
-
total
5 630
-
14 315
-
Employer
23 001
-
92 080
-
accident

We are using the highest rate at 1.1%.

253
-
388
-
unemployment
138
-
212
-
pensions

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

2 535
-
3 887
-
health
1 587
-
2 434
-
total
4 513
-
6 921
-
Corporate
71 486
99 000
-
-
income
7 148
9 900
-
-
total
7 148
9 900
-
-
Dividends
64 338
89 100
-
-
withholding
3 217
4 455
-
-
total
3 217
4 455
-
-
Income
99 000
99 000
99 000
99 000
Total tax
20 508
14 355
21 236
24 267
After tax
78 492
84 645
77 764
74 733
Living cost
17 370
17 370
17 370
17 370
Free-cash
61 121
67 275
60 393
57 362

Estimated living cost  is ₽17370 per week

₽11489
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽994
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽414
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.
₽4474
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Sofia model

Close
Berlin , Germany
₽12119
₽25320
₽24282
₽31755
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.

-
-
-
99 000
trade
-
-
-
7 473
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.

-
-
-
20 275
health

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

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

-
-
-
6 894
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.

-
-
-
1 115
total
-
-
-
35 757
Employee

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

50 212
-
99 000
-
health

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

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

6 894
-
6 894
-
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.

228
-
1 115
-
income

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

4 129
-
20 275
-
total
11 251
-
28 284
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
48 788
99 000
-
-
surtax

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

402
816
-
-
income
7 318
14 850
-
-
trade
7 002
14 206
-
-
chamber of commerce
224
299
-
-
total
14 946
30 171
-
-
Dividends
33 842
68 830
-
-
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.

444
925
-
-
withholding
8 078
16 824
-
-
total
8 522
17 749
-
-
Income
99 000
99 000
99 000
99 000
Total tax
34 719
47 920
28 284
35 757
After tax
64 281
51 080
70 716
63 243
Living cost
38 961
38 961
38 961
38 961
Free-cash
25 320
12 119
31 755
24 282

Estimated living cost  is ₽38961 per week

₽26876
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4192
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽565
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽7327
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Berlin model

Close
Dublin , Ireland
₽11812
₽14042
₽9829
₽9829
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
-
-
-
99 000
income
-
-
-
22 920
social contributions
-
-
-
8 764
total
-
-
-
31 684
Employee
78 939
-
99 000
-
income
14 896
-
22 920
-
social contributions
6 558
-
8 764
-
total
21 454
-
31 684
-
Employer
78 939
-
99 000
-
total
-
-
-
-
Corporate
20 061
99 000
-
-
income
2 507
12 375
-
-
total
2 507
12 375
-
-
Dividends
17 554
86 625
-
-
withholding
3 510
17 326
-
-
total
3 510
17 326
-
-
Income
99 000
99 000
99 000
99 000
Total tax
27 471
29 701
31 684
31 684
After tax
71 529
69 299
67 316
67 316
Living cost
57 487
57 487
57 487
57 487
Free-cash
14 042
11 812
9 829
9 829

Estimated living cost  is ₽57487 per week

₽43735
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽4684
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽550
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.
₽8518
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Dublin model

Close
Sliema , Malta
₽22385
₽26558
₽26900
₽36044
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.

-
-
-
99 000
income
-
-
-
28 726
health

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

-
-
-
6 741
total
-
-
-
35 467
Employee
46 295
-
94 358
-
income
5 023
-
17 039
-
social contributions
4 638
-
4 642
-
total
9 661
-
21 681
-
Employer
46 295
-
94 358
-
social contributions
4 638
-
4 642
-
total
4 638
-
4 642
-
Corporate
48 067
99 000
-
-
income
16 824
34 650
-
-
total
16 824
34 650
-
-
Dividends
31 243
64 350
-
-
social contributions
4 686
5 332
-
-
total
4 686
5 332
-
-
Income
99 000
99 000
99 000
99 000
Total tax
35 809
39 982
26 323
35 467
After tax
63 191
59 018
72 677
63 533
Living cost
36 633
36 633
36 633
36 633
Free-cash
26 558
22 385
36 044
26 900

Estimated living cost  is ₽36633 per week

₽24130
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2888
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽561
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.
₽9053
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Sliema model

Close
Edinburgh , United Kingdom
₽35749
₽30848
₽34181
₽24468
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
-
-
-
99 000
income
-
-
-
19 985
pensions
-
-
-
7 219
total
-
-
-
27 204
Employee
51 632
-
87 218
-
health
674
-
1 403
-
income
9 403
-
15 520
-
pensions
3 941
-
8 212
-
total
14 018
-
25 135
-
Employer
51 632
-
87 218
-
pensions
5 217
-
10 125
-
health
981
-
1 657
-
total
6 198
-
11 782
-
Corporate
41 170
99 000
-
-
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.

7 821
18 810
-
-
total
7 821
18 810
-
-
Dividends
33 348
80 190
-
-
withholding
2 500
6 826
-
-
total
2 500
6 826
-
-
Income
99 000
99 000
99 000
99 000
Total tax
30 537
25 636
36 917
27 204
After tax
68 463
73 364
62 083
71 796
Living cost
37 615
37 615
37 615
37 615
Free-cash
30 848
35 749
24 468
34 181

Estimated living cost  is ₽37615 per week

₽25804
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽3459
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽471
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.
₽7879
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Additional information

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

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

Source of data for Edinburgh model

Close
Warsaw , Poland
-₽15877
₽4352
₽44060
₽27148
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
-
-
-
99 000
accident
-
-
-
253
income
-
-
-
24 057
pensions
-
-
-
4 174
other
-
-
-
372
health
-
-
-
2 188
total
-
-
-
31 044
Employee
37 589
-
84 468
-
health
4 304
-
9 672
-
income
5 157
-
16 098
-
pensions
4 233
-
7 653
-
total
13 694
-
33 423
-
Employer
37 589
-
84 468
-
accident
628
-
1 411
-
unemployment
921
-
2 070
-
pensions
6 112
-
11 052
-
total
7 661
-
14 533
-
Corporate
53 751
99 000
-
-
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.

48 376
89 100
-
-
total
48 376
89 100
-
-
Dividends
5 375
9 900
-
-
withholding
1 021
1 881
-
-
total
1 021
1 881
-
-
Income
99 000
99 000
99 000
99 000
Total tax
70 752
90 981
47 956
31 044
After tax
28 248
8 019
51 044
67 956
Living cost
23 896
23 896
23 896
23 896
Free-cash
4 352
-15 877
27 148
44 060

Estimated living cost  is ₽23896 per week

₽17537
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽1392
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽481
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.
₽4485
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Warsaw model

Close
Skopje , Macedonia
₽69677
₽65612
₽43013
₽48048
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader

Sole-trader should pay social contributions from a minimum of 50% of an average salary to a maximum of twelve average salaries. The minimum personal income for the first year should be at least 50% of an average salary.

-
-
-
99 000
work injury
-
-
-
495
health insurance
-
-
-
7 326
income
-
-
-
15 131
pensions
-
-
-
18 216
unemployment
-
-
-
1 188
total
-
-
-
42 356
Employee

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

21 810
-
99 000
-
work injury
109
-
403
-
income
2 181
-
15 131
-
pensions
4 013
-
14 848
-
health insurance
1 614
-
5 971
-
unemployment
262
-
968
-
total
8 179
-
37 321
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
77 190
99 000
-
-
income

Macedonia has a simplified tax regime. Before 3,000,000 MKD per annum you will be taxed at 0%, and before 6,000,000 MKD it is 1%.

-
990
-
-
total
-
990
-
-
Dividends
77 190
98 010
-
-
withholding
11 578
14 702
-
-
total
11 578
14 702
-
-
Income
99 000
99 000
99 000
99 000
Total tax
19 757
15 692
37 321
42 356
After tax
79 243
83 308
61 679
56 644
Living cost
13 631
13 631
13 631
13 631
Free-cash
65 612
69 677
48 048
43 013

Estimated living cost  is ₽13631 per week

₽8445
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽991
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽425
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽3771
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Skopje model

Close
Rome , Italy
₽11943
₽7354
₽9814
₽5290
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
-
-
-
99 000
municipal
-
-
-
663
regional
-
-
-
1 960
national
-
-
-
20 897
social contributions
-
-
-
25 463
total
-
-
-
48 983
Employee
85 039
-
99 000
-
social contributions
28 675
-
33 382
-
regional
1 284
-
1 648
-
municipal
507
-
590
-
national
14 371
-
17 887
-
total
44 837
-
53 507
-
Employer
85 039
-
99 000
-
total
-
-
-
-
Corporate
13 961
99 000
-
-
nationa
3 351
23 760
-
-
municipal
672
4 772
-
-
total
4 023
28 532
-
-
Dividends
9 938
70 467
-
-
withholding
2 583
18 322
-
-
total
2 583
18 322
-
-
Income
99 000
99 000
99 000
99 000
Total tax
51 443
46 854
53 507
48 983
After tax
47 557
52 146
45 493
50 017
Living cost
40 203
40 203
40 203
40 203
Free-cash
7 354
11 943
5 290
9 814

Estimated living cost  is ₽40203 per week

₽28240
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₽2765
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₽607
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₽8589
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₽0
I'm drinking at home rarely or never.
₽0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Rome model

Close
[[ place.name ]], [[ place.country ]]

[[ row[2] ]] [[ row[0] ]]

Estimated living cost

Adjust living cost [[ detailsButtonText ]] Source

Additional information

Source

[[ $tc('message.data_source', {city: place.name}) ]] [[ place.name ]]

Close

[[ row[2] ]] [[ row[0] ]]

Estimated living cost

Adjust living cost [[ detailsButtonText ]] Source

Additional information

Source

[[ $tc('message.data_source', {city: place.name}) ]] [[ place.name ]]

Close