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
₴ 28000
per

Your estimated
City
free-cash

Valencia , Spain
₴8926
₴6625
₴6425
₴10519
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
-
-
-
28 000
unemployment
-
-
-
196
income
-
-
-
4 823
other
-
-
-
28
accident
-
-
-
252
pensions
-
-
-
7 924
total
-
-
-
13 223
Employee
11 230
-
21 231
-
unemployment
174
-
329
-
pensions
528
-
998
-
income
2 165
-
4 907
-
other
11
-
21
-
total
2 878
-
6 255
-
Employer
11 230
-
21 231
-
pensions
2 650
-
5 010
-
accident
222
-
420
-
unemployment
618
-
1 168
-
other
90
-
170
-
total
3 580
-
6 768
-
Corporate
13 189
28 000
-
-
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.

1 979
4 200
-
-
total
1 979
4 200
-
-
Dividends
11 211
23 800
-
-
withholding
2 285
4 929
-
-
total
2 285
4 929
-
-
Income
28 000
28 000
28 000
28 000
Total tax
10 722
9 129
13 023
13 223
After tax
17 278
18 871
14 977
14 777
Living cost
8 352
8 352
8 352
8 352
Free-cash
8 926
10 519
6 625
6 425

Estimated living cost  is ₴8352 per week

₴5637
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴803
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴146
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.
₴1765
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Bratislava , Slovakia
₴10428
₴8319
₴7069
₴12479
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
-
-
-
28 000
pensions

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

-
-
-
6 720
income
-
-
-
3 556
other
-
-
-
1 330
health
-
-
-
1 232
total
-
-
-
12 838
Employee
11 028
-
22 365
-
health
154
-
313
-
unemployment
110
-
224
-
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.

772
-
1 565
-
income
1 899
-
3 850
-
total
2 935
-
5 952
-
Employer
11 028
-
22 365
-
health
154
-
313
-
pensions

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

1 875
-
3 802
-
accident
88
-
179
-
unemployment
110
-
224
-
other
552
-
1 118
-
total
2 779
-
5 636
-
Corporate
14 193
28 000
-
-
income
2 980
5 880
-
-
total
2 980
5 880
-
-
Dividends
11 213
22 120
-
-
withholding
785
1 548
-
-
total
785
1 548
-
-
Income
28 000
28 000
28 000
28 000
Total tax
9 479
7 428
11 588
12 838
After tax
18 521
20 572
16 412
15 162
Living cost
8 093
8 093
8 093
8 093
Free-cash
10 428
12 479
8 319
7 069

Estimated living cost  is ₴8093 per week

₴5718
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴546
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴130
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.
₴1698
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Varna , Bulgaria
₴18546
₴17806
₴16985
₴19957
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
-
-
-
28 000
pensions

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

-
-
-
1 570
unemployment
-
-
-
42
income
-
-
-
4 200
health
-
-
-
1 220
total
-
-
-
7 032
Employee
5 274
-
25 918
-
health
243
-
488
-
accident

We are using the highest rate at 1.1%.

58
-
117
-
pensions

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

463
-
932
-
income
527
-
2 592
-
total
1 291
-
4 129
-
Employer
5 274
-
25 918
-
health
364
-
732
-
pensions

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

581
-
1 169
-
accident

We are using the highest rate at 1.1%.

58
-
117
-
unemployment
32
-
64
-
total
1 035
-
2 082
-
Corporate
21 691
28 000
-
-
income
2 169
2 800
-
-
total
2 169
2 800
-
-
Dividends
19 522
25 200
-
-
withholding
976
1 260
-
-
total
976
1 260
-
-
Income
28 000
28 000
28 000
28 000
Total tax
5 471
4 060
6 211
7 032
After tax
22 529
23 940
21 789
20 968
Living cost
3 983
3 983
3 983
3 983
Free-cash
18 546
19 957
17 806
16 985

Estimated living cost  is ₴3983 per week

₴2325
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴284
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴106
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.
₴1268
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Nice , France
₴5515
₴5666
₴5800
₴3722
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
-
-
-
28 000
income
-
-
-
2 331
other
-
-
-
869
health
-
-
-
388
social contributions
-
-
-
798
pensions
-
-
-
7 423
surtax
-
-
-
-
total
-
-
-
11 809
Employee
12 999
-
21 337
-
pensions
1 470
-
2 413
-
income
767
-
2 260
-
social contributions
371
-
608
-
surtax
-
-
-
-
total
2 608
-
5 281
-
Employer
12 999
-
21 337
-
health
910
-
1 493
-
social contributions
39
-
64
-
pensions
2 135
-
3 505
-
unemployment
526
-
864
-
other
448
-
736
-
total
4 058
-
6 662
-
Corporate
10 942
28 000
-
-
income
3 064
7 840
-
-
surtax
-
-
-
-
total
3 064
7 840
-
-
Dividends
7 878
20 160
-
-
social contributions
1 355
3 467
-
-
surtax
-
-
-
-
withholding
1 009
2 580
-
-
total
2 364
6 047
-
-
Income
28 000
28 000
28 000
28 000
Total tax
12 094
13 887
11 943
11 809
After tax
15 906
14 113
16 057
16 191
Living cost
10 391
10 391
10 391
10 391
Free-cash
5 515
3 722
5 666
5 800

Estimated living cost  is ₴10391 per week

₴6552
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴845
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴177
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.
₴2818
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Rotterdam , Netherlands
-₴2160
-₴2160
₴3183
-₴454
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
-
-
-
28 000
pensions
-
-
-
3 558
income
-
-
-
5 032
health
-
-
-
3 504
total
-
-
-
12 094
Employee
25 936
25 936
25 936
-
health
3 981
3 386
3 981
-
pensions
4 669
3 558
4 669
-
income

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

4 245
4 245
4 245
-
total
12 895
11 189
12 895
-
Employer
25 936
25 936
25 936
-
health
1 803
1 803
1 803
-
pensions
1 805
1 805
1 805
-
unemployment
934
934
934
-
total
4 542
4 542
4 542
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
income
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
28 000
28 000
28 000
28 000
Total tax
17 437
15 731
17 437
12 094
After tax
10 563
12 269
10 563
15 906
Living cost
12 723
12 723
12 723
12 723
Free-cash
-2 160
-454
-2 160
3 183

Estimated living cost  is ₴12723 per week

₴9017
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1147
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴202
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.
₴2357
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Dresden , Germany
₴8324
₴11007
₴8821
₴4965
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.

-
-
-
28 000
trade
-
-
-
2 186
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.

-
-
-
5 421
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.

-
-
-
2 075
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.

-
-
-
298
total
-
-
-
9 980
Employee

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

11 617
-
28 000
-
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.

2 075
-
2 075
-
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.

324
-
5 421
-
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.

18
-
298
-
total
2 417
-
7 794
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
16 383
28 000
-
-
income
2 458
4 200
-
-
trade
2 580
4 410
-
-
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.

135
231
-
-
chamber of commerce
70
86
-
-
total
5 243
8 927
-
-
Dividends
11 140
19 073
-
-
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.

147
256
-
-
withholding
2 670
4 653
-
-
total
2 817
4 909
-
-
Income
28 000
28 000
28 000
28 000
Total tax
10 477
13 836
7 794
9 980
After tax
17 523
14 164
20 206
18 020
Living cost
9 199
9 199
9 199
9 199
Free-cash
8 324
4 965
11 007
8 821

Estimated living cost  is ₴9199 per week

₴5787
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1073
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴172
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.
₴2168
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Larnaca , Cyprus
₴11824
₴13127
₴13155
₴13479
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
-
-
-
28 000
income
-
-
-
2 731
health
-
-
-
714
social contributions
-
-
-
4 368
total
-
-
-
7 813
Employee
23 355
23 355
25 420
-
health
181
397
432
-
income
2 543
2 162
2 719
-
social contributions
883
1 938
2 110
-
total
3 607
4 497
5 261
-
Employer
23 355
23 355
25 420
-
health
197
432
470
-
social contributions
883
1 938
2 110
-
total
1 080
2 370
2 580
-
Corporate
16 282
2 275
-
-
income
2 035
284
-
-
total
2 035
284
-
-
Dividends
14 247
1 991
-
-
withholding
2 422
338
-
-
total
2 422
338
-
-
Income
28 000
28 000
28 000
28 000
Total tax
9 144
7 489
7 841
7 813
After tax
18 856
20 511
20 159
20 187
Living cost
7 032
7 032
7 032
7 032
Free-cash
11 824
13 479
13 127
13 155

Estimated living cost  is ₴7032 per week

₴4214
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴690
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴156
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.
₴1972
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Lisbon , Portugal
₴6092
₴4894
₴6218
₴6399
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.

-
-
-
28 000
income
-
-
-
2 525
social contributions

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

-
-
-
9 730
surtax
-
-
-
-
total
-
-
-
12 255
Employee
13 969
-
22 626
-
income
2 906
-
5 717
-
social contributions
1 537
-
2 489
-
surtax
-
-
-
-
total
4 443
-
8 206
-
Employer
13 969
-
22 626
-
social contributions
3 318
-
5 373
-
total
3 318
-
5 373
-
Corporate
10 714
28 000
-
-
income
2 250
5 880
-
-
surtax
-
-
-
-
total
2 250
5 880
-
-
Dividends
8 464
22 120
-
-
withholding
2 370
6 194
-
-
total
2 370
6 194
-
-
Income
28 000
28 000
28 000
28 000
Total tax
12 381
12 074
13 579
12 255
After tax
15 619
15 926
14 421
15 745
Living cost
9 527
9 527
9 527
9 527
Free-cash
6 092
6 399
4 894
6 218

Estimated living cost  is ₴9527 per week

₴7128
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴562
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴159
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.
₴1678
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Batumi , Georgia
₴23910
₴20134
₴25454
₴24334
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%.

-
-
-
28 000
microenterprise

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

-
-
-
280
total
-
-
-
280
Employee
2 832
-
28 000
-
income
566
-
5 600
-
total
566
-
5 600
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

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

25 168
28 000
-
-
total
-
-
-
-
Dividends
25 168
28 000
-
-
withholding
1 258
1 400
-
-
total
1 258
1 400
-
-
Income
28 000
28 000
28 000
28 000
Total tax
1 824
1 400
5 600
280
After tax
26 176
26 600
22 400
27 720
Living cost
2 266
2 266
2 266
2 266
Free-cash
23 910
24 334
20 134
25 454

Estimated living cost  is ₴2266 per week

₴1404
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴188
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴62
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.
₴611
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Ljubljana , Slovenia
₴8592
₴5642
₴6445
₴11132
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.

-
-
-
28 000
pensions
-
-
-
5 113
unemployment
-
-
-
42
income
-
-
-
5 499
health
-
-
-
2 755
total
-
-
-
13 409
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.

13 431
-
24 228
-
health
867
-
1 565
-
unemployment
19
-
34
-
pensions
2 082
-
3 755
-
income
2 316
-
5 086
-
total
5 284
-
10 440
-
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.

13 431
-
24 228
-
health
895
-
1 614
-
pensions
1 188
-
2 144
-
unemployment
8
-
14
-
total
2 091
-
3 772
-
Corporate
12 478
28 000
-
-
income
2 371
5 320
-
-
total
2 371
5 320
-
-
Dividends
10 107
22 680
-
-
withholding
1 516
3 402
-
-
total
1 516
3 402
-
-
Income
28 000
28 000
28 000
28 000
Total tax
11 262
8 722
14 212
13 409
After tax
16 738
19 278
13 788
14 591
Living cost
8 146
8 146
8 146
8 146
Free-cash
8 592
11 132
5 642
6 445

Estimated living cost  is ₴8146 per week

₴5591
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴522
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴158
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.
₴1876
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Sliema , Malta
₴7001
₴9502
₴6391
₴5570
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.

-
-
-
28 000
income
-
-
-
8 645
health

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

-
-
-
1 939
total
-
-
-
10 584
Employee
13 933
-
26 603
-
social contributions
1 396
-
1 397
-
income
1 512
-
4 679
-
total
2 908
-
6 076
-
Employer
13 933
-
26 603
-
social contributions
1 396
-
1 397
-
total
1 396
-
1 397
-
Corporate
12 671
28 000
-
-
income
4 435
9 800
-
-
total
4 435
9 800
-
-
Dividends
8 236
18 200
-
-
social contributions
1 235
1 605
-
-
total
1 235
1 605
-
-
Income
28 000
28 000
28 000
28 000
Total tax
9 974
11 405
7 473
10 584
After tax
18 026
16 595
20 527
17 416
Living cost
11 025
11 025
11 025
11 025
Free-cash
7 001
5 570
9 502
6 391

Estimated living cost  is ₴11025 per week

₴7262
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴869
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴169
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.
₴2724
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Vilnius , Lithuania
₴10800
₴11714
₴11542
₴10643
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
-
-
-
28 000
income
-
-
-
4 200
health
-
-
-
1 954
social contributions
-
-
-
3 864
total
-
-
-
10 018
Employee
10 298
-
28 000
-
health
719
-
1 954
-
income
1 718
-
4 028
-
social contributions
1 421
-
3 864
-
total
3 858
-
9 846
-
Employer
10 298
-
28 000
-
total
-
-
-
-
Corporate
17 702
28 000
-
-
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%.

885
1 400
-
-
total
885
1 400
-
-
Dividends
16 817
26 600
-
-
social contributions
2 320
3 671
-
-
withholding
2 523
3 990
-
-
health
1 174
1 856
-
-
total
6 017
9 517
-
-
Income
28 000
28 000
28 000
28 000
Total tax
10 760
10 917
9 846
10 018
After tax
17 240
17 083
18 154
17 982
Living cost
6 440
6 440
6 440
6 440
Free-cash
10 800
10 643
11 714
11 542

Estimated living cost  is ₴6440 per week

₴4310
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴397
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴148
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.
₴1584
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Prague , Czech Republic
₴7736
₴5702
₴5130
₴10771
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
-
-
-
28 000
income
-
-
-
2 407
health
-
-
-
3 780
social contributions
-
-
-
8 176
solidarity contribution
-
-
-
-
total
-
-
-
14 363
Employee
12 511
-
20 896
-
health
1 689
-
2 821
-
solidarity contribution
-
-
-
-
income
1 501
-
2 507
-
social contributions
813
-
1 358
-
total
4 003
-
6 686
-
Employer
12 511
-
20 896
-
health
1 126
-
1 881
-
social contributions
3 128
-
5 224
-
total
4 254
-
7 105
-
Corporate
11 236
28 000
-
-
income
2 135
5 320
-
-
total
2 135
5 320
-
-
Dividends
9 101
22 680
-
-
withholding
1 365
3 402
-
-
total
1 365
3 402
-
-
Income
28 000
28 000
28 000
28 000
Total tax
11 757
8 722
13 791
14 363
After tax
16 243
19 278
14 209
13 637
Living cost
8 507
8 507
8 507
8 507
Free-cash
7 736
10 771
5 702
5 130

Estimated living cost  is ₴8507 per week

₴6327
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴471
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴147
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.
₴1562
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Tbilisi , Georgia
₴22407
₴18869
₴24189
₴23069
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%.

-
-
-
28 000
microenterprise

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

-
-
-
280
total
-
-
-
280
Employee
4 414
-
28 000
-
income
883
-
5 600
-
total
883
-
5 600
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

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

23 586
28 000
-
-
total
-
-
-
-
Dividends
23 586
28 000
-
-
withholding
1 179
1 400
-
-
total
1 179
1 400
-
-
Income
28 000
28 000
28 000
28 000
Total tax
2 062
1 400
5 600
280
After tax
25 938
26 600
22 400
27 720
Living cost
3 531
3 531
3 531
3 531
Free-cash
22 407
23 069
18 869
24 189

Estimated living cost  is ₴3531 per week

₴2389
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴148
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴118
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.
₴875
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Paris , France
₴1530
₴1388
₴1522
-₴556
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
-
-
-
28 000
income
-
-
-
2 331
other
-
-
-
869
health
-
-
-
388
social contributions
-
-
-
798
pensions
-
-
-
7 423
surtax
-
-
-
-
total
-
-
-
11 809
Employee
19 022
-
21 337
-
pensions
2 152
-
2 413
-
income
1 660
-
2 260
-
social contributions
542
-
608
-
surtax
-
-
-
-
total
4 354
-
5 281
-
Employer
19 022
-
21 337
-
health
1 331
-
1 493
-
social contributions
57
-
64
-
pensions
3 126
-
3 505
-
unemployment
771
-
864
-
other
656
-
736
-
total
5 941
-
6 662
-
Corporate
3 036
28 000
-
-
income
850
7 840
-
-
surtax
-
-
-
-
total
850
7 840
-
-
Dividends
2 186
20 160
-
-
social contributions
376
3 467
-
-
surtax
-
-
-
-
withholding
280
2 580
-
-
total
656
6 047
-
-
Income
28 000
28 000
28 000
28 000
Total tax
11 801
13 887
11 943
11 809
After tax
16 199
14 113
16 057
16 191
Living cost
14 669
14 669
14 669
14 669
Free-cash
1 530
-556
1 388
1 522

Estimated living cost  is ₴14669 per week

₴9928
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1200
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴201
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.
₴3340
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Belgrade , Serbia
₴13508
₴9304
₴9305
₴14996
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.

-
-
-
28 000
pensions
-
-
-
5 815
unemployment
-
-
-
335
income
-
-
-
5 007
health
-
-
-
2 304
total
-
-
-
13 461
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.

7 892
-
23 997
-
health
406
-
1 152
-
unemployment
59
-
168
-
pensions
1 105
-
3 131
-
income
1 088
-
5 007
-
total
2 658
-
9 458
-
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.

7 892
-
23 997
-
health
406
-
1 152
-
pensions
947
-
2 684
-
unemployment
59
-
168
-
total
1 412
-
4 004
-
Corporate
18 695
28 000
-
-
income
2 804
4 200
-
-
total
2 804
4 200
-
-
Dividends
15 891
23 800
-
-
withholding
2 384
3 570
-
-
total
2 384
3 570
-
-
Income
28 000
28 000
28 000
28 000
Total tax
9 258
7 770
13 462
13 461
After tax
18 742
20 230
14 538
14 539
Living cost
5 234
5 234
5 234
5 234
Free-cash
13 508
14 996
9 304
9 305

Estimated living cost  is ₴5234 per week

₴3524
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴405
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴151
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.
₴1154
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Zurich , Switzerland
₴867
₴1080
₴2471
-₴8061
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
-
-
-
28 000
pensions
-
-
-
2 576
city
-
-
-
295
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.

-
-
-
560
health
-
-
-
68
regional
-
-
-
979
national
-
-
-
186
total
-
-
-
4 664
Employee
24 418
-
25 062
-
health
55
-
56
-
unemployment
-
-
-
-
city
262
-
269
-
pensions
2 051
-
2 105
-
regional
800
-
834
-
national
116
-
129
-
total
3 284
-
3 393
-
Employer
24 418
-
25 062
-
health
55
-
56
-
pensions
2 051
-
2 105
-
unemployment
-
-
-
-
other

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

488
-
501
-
total
2 594
-
2 662
-
Corporate
719
28 000
-
-
regional
152
5 922
-
-
national
61
2 380
-
-
total
213
8 302
-
-
Dividends
506
19 698
-
-
withholding
177
6 894
-
-
total
177
6 894
-
-
Income
28 000
28 000
28 000
28 000
Total tax
6 268
15 196
6 055
4 664
After tax
21 732
12 804
21 945
23 336
Living cost
20 865
20 865
20 865
20 865
Free-cash
867
-8 061
1 080
2 471

Estimated living cost  is ₴20865 per week

₴13568
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1872
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴256
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.
₴5168
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
Adjust living cost Show details

Additional information

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

Helsinki , Finland
₴6232
₴4499
₴8488
₴7137
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

-
-
-
28 000
municipal
-
-
-
4 985
health
-
-
-
304
national
-
-
-
2 562
total
-
-
-
7 851
Employee
15 979
-
23 555
-
health
119
-
236
-
unemployment
240
-
353
-
pensions
1 078
-
1 590
-
national
264
-
1 367
-
municipal
2 617
-
3 848
-
total
4 318
-
7 394
-
Employer
15 979
-
23 555
-
health
123
-
182
-
pensions
2 772
-
4 087
-
accident
16
-
24
-
unemployment
104
-
153
-
total
3 015
-
4 446
-
Corporate
9 006
28 000
-
-
income
1 801
5 600
-
-
total
1 801
5 600
-
-
Dividends

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

5 403
16 800
-
-
municipal
973
3 024
-
-
national
-
578
-
-
total
973
3 602
-
-
Income
28 000
28 000
28 000
28 000
Total tax
10 107
9 202
11 840
7 851
After tax
17 893
18 798
16 160
20 149
Living cost
11 661
11 661
11 661
11 661
Free-cash
6 232
7 137
4 499
8 488

Estimated living cost  is ₴11661 per week

₴7617
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1122
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴186
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.
₴2737
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Brussels , Belgium
-₴48
-₴16
₴2367
₴4638
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
-
-
-
28 000
communal

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

-
-
-
1 425
social contributions
-
-
-
4 240
national
-
-
-
8 894
total
-
-
-
14 559
Employee

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

21 725
-
21 687
-
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.

1 021
-
1 020
-
communal

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

1 133
-
1 131
-
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.

189
-
188
-
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.

1 629
-
1 626
-
national
6 679
-
6 664
-
total
10 651
-
10 629
-
Employer

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

21 725
-
21 687
-
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.

1 336
-
1 334
-
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.

1 925
-
1 922
-
surtax
2 463
-
2 459
-
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.

282
-
282
-
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.

317
-
316
-
total
6 323
-
6 313
-
Corporate
-
28 000
-
-
income
-
5 600
-
-
surtax
-
112
-
-
total
-
5 712
-
-
Dividends
-
22 288
-
-
withholding

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

-
6 576
-
-
total
-
6 576
-
-
Income
28 000
28 000
28 000
28 000
Total tax
16 974
12 288
16 942
14 559
After tax
11 026
15 712
11 058
13 441
Living cost
11 074
11 074
11 074
11 074
Free-cash
-48
4 638
-16
2 367

Estimated living cost  is ₴11074 per week

₴7133
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴968
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴173
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₴2799
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Stockholm , Sweden
₴1897
₴1856
₴860
₴2191
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
-
-
-
28 000
unemployment
-
-
-
28
municipal
-
-
-
5 931
other
-
-
-
3 254
health
-
-
-
1 747
national
-
-
-
-
accident
-
-
-
56
pensions
-
-
-
3 027
total
-
-
-
14 043
Employee
18 662
-
21 306
-
national
-
-
-
-
municipal
5 565
-
6 353
-
total
5 565
-
6 353
-
Employer
18 662
-
21 306
-
health
1 148
-
1 310
-
pensions
2 017
-
2 303
-
accident
37
-
43
-
unemployment
493
-
562
-
other
2 169
-
2 476
-
total
5 864
-
6 694
-
Corporate
3 474
28 000
-
-
income
764
6 160
-
-
total
764
6 160
-
-
Dividends
2 710
21 840
-
-
withholding
813
6 552
-
-
total
813
6 552
-
-
Income
28 000
28 000
28 000
28 000
Total tax
13 006
12 712
13 047
14 043
After tax
14 994
15 288
14 953
13 957
Living cost
13 097
13 097
13 097
13 097
Free-cash
1 897
2 191
1 856
860

Estimated living cost  is ₴13097 per week

₴8680
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1285
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴199
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.
₴2933
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Oslo , Norway
-₴21891
₴9160
₴4912
₴2597
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
-
-
-
28 000
income
-
-
-
5 458
social contributions
-
-
-
3 192
total
-
-
-
8 650
Employee
20 701
-
-
-
income
4 566
-
-
-
social contributions
1 698
-
242
-
total
6 264
-
242
-
Employer
20 701
-
-
-
social contributions
29 189
-
4 160
-
total
29 189
-
4 160
-
Corporate
-
28 000
-
-
income
-
6 160
-
-
total
-
6 160
-
-
Dividends
-
21 840
-
-
income
-
4 805
-
-
total
-
4 805
-
-
Income
28 000
28 000
28 000
28 000
Total tax
35 453
10 965
4 402
8 650
After tax
-7 453
17 035
23 598
19 350
Living cost
14 438
14 438
14 438
14 438
Free-cash
-21 891
2 597
9 160
4 912

Estimated living cost  is ₴14438 per week

₴9368
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1358
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴184
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.
₴3528
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Limassol , Cyprus
₴9399
₴10308
₴10336
₴10660
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
-
-
-
28 000
income
-
-
-
2 731
health
-
-
-
714
social contributions
-
-
-
4 368
total
-
-
-
7 813
Employee
23 355
23 355
25 420
-
health
232
397
432
-
income
2 452
2 162
2 719
-
social contributions
1 135
1 938
2 110
-
total
3 819
4 497
5 261
-
Employer
23 355
23 355
25 420
-
health
253
432
470
-
social contributions
1 135
1 938
2 110
-
total
1 388
2 370
2 580
-
Corporate
12 941
2 275
-
-
income
1 618
284
-
-
total
1 618
284
-
-
Dividends
11 324
1 991
-
-
withholding
1 925
338
-
-
total
1 925
338
-
-
Income
28 000
28 000
28 000
28 000
Total tax
8 750
7 489
7 841
7 813
After tax
19 250
20 511
20 159
20 187
Living cost
9 851
9 851
9 851
9 851
Free-cash
9 399
10 660
10 308
10 336

Estimated living cost  is ₴9851 per week

₴6734
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴769
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴165
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.
₴2182
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Edinburgh , United Kingdom
₴8411
₴6671
₴9523
₴9977
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
-
-
-
28 000
income
-
-
-
5 537
pensions
-
-
-
2 029
total
-
-
-
7 566
Employee
14 976
-
24 679
-
health
195
-
394
-
pensions
1 143
-
2 307
-
income
2 727
-
4 396
-
total
4 065
-
7 097
-
Employer
14 976
-
24 679
-
health
285
-
469
-
pensions
1 513
-
2 852
-
total
1 798
-
3 321
-
Corporate
11 226
28 000
-
-
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.

2 133
5 320
-
-
total
2 133
5 320
-
-
Dividends
9 093
22 680
-
-
withholding
682
1 792
-
-
total
682
1 792
-
-
Income
28 000
28 000
28 000
28 000
Total tax
8 678
7 112
10 418
7 566
After tax
19 322
20 888
17 582
20 434
Living cost
10 911
10 911
10 911
10 911
Free-cash
8 411
9 977
6 671
9 523

Estimated living cost  is ₴10911 per week

₴7485
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1003
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴136
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.
₴2285
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
Adjust living cost Show details

Additional information

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

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

Rome , Italy
₴1267
₴913
₴2193
₴2649
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
-
-
-
28 000
municipal
-
-
-
187
regional
-
-
-
537
social contributions
-
-
-
7 202
national
-
-
-
5 782
total
-
-
-
13 708
Employee
25 593
-
28 000
-
social contributions
8 630
-
9 441
-
regional
386
-
449
-
national
4 325
-
4 931
-
municipal
153
-
167
-
total
13 494
-
14 988
-
Employer
25 593
-
28 000
-
total
-
-
-
-
Corporate
2 407
28 000
-
-
nationa
578
6 720
-
-
municipal
116
1 350
-
-
total
694
8 070
-
-
Dividends
1 713
19 930
-
-
withholding
446
5 182
-
-
total
446
5 182
-
-
Income
28 000
28 000
28 000
28 000
Total tax
14 634
13 252
14 988
13 708
After tax
13 366
14 748
13 012
14 292
Living cost
12 099
12 099
12 099
12 099
Free-cash
1 267
2 649
913
2 193

Estimated living cost  is ₴12099 per week

₴8499
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴832
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴183
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.
₴2585
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Gdansk , Poland
₴1263
₴7793
₴12674
-₴4288
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
-
-
-
28 000
pensions
-
-
-
1 240
income
-
-
-
6 695
other
-
-
-
110
health
-
-
-
650
accident
-
-
-
75
total
-
-
-
8 770
Employee
10 314
-
23 739
-
health
1 181
-
2 718
-
pensions
1 161
-
2 274
-
income
1 415
-
4 398
-
total
3 757
-
9 390
-
Employer
10 314
-
23 739
-
pensions
1 677
-
3 283
-
accident
172
-
396
-
unemployment
253
-
582
-
total
2 102
-
4 261
-
Corporate
15 585
28 000
-
-
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.

14 026
25 200
-
-
total
14 026
25 200
-
-
Dividends
1 558
2 800
-
-
withholding
296
532
-
-
total
296
532
-
-
Income
28 000
28 000
28 000
28 000
Total tax
20 181
25 732
13 651
8 770
After tax
7 819
2 268
14 349
19 230
Living cost
6 556
6 556
6 556
6 556
Free-cash
1 263
-4 288
7 793
12 674

Estimated living cost  is ₴6556 per week

₴4805
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴363
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴137
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.
₴1251
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Berlin , Germany
₴6699
₴8480
₴6488
₴2727
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.

-
-
-
28 000
trade
-
-
-
1 992
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.

-
-
-
5 421
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.

-
-
-
2 075
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.

-
-
-
298
total
-
-
-
9 786
Employee

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

15 112
-
28 000
-
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.

2 075
-
2 075
-
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.

1 243
-
5 421
-
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.

69
-
298
-
total
3 387
-
7 794
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
12 888
28 000
-
-
income
1 933
4 200
-
-
trade
1 850
4 018
-
-
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.

106
231
-
-
chamber of commerce
65
87
-
-
total
3 954
8 536
-
-
Dividends
8 934
19 464
-
-
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.

116
261
-
-
withholding
2 118
4 750
-
-
total
2 234
5 011
-
-
Income
28 000
28 000
28 000
28 000
Total tax
9 575
13 547
7 794
9 786
After tax
18 425
14 453
20 206
18 214
Living cost
11 726
11 726
11 726
11 726
Free-cash
6 699
2 727
8 480
6 488

Estimated living cost  is ₴11726 per week

₴8089
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1262
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴170
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₴2205
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source

Additional information

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

Riga , Latvia
₴13589
₴9490
₴8656
₴16081
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.

-
-
-
28 000
income
-
-
-
4 023
microenterprise
-
-
-
-
social contributions

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

-
-
-
9 002
surtax
-
-
-
-
total
-
-
-
13 025
Employee
8 875
-
22 564
-
income
1 580
-
4 273
-
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.

976
-
2 482
-
surtax
-
-
-
-
total
2 556
-
6 755
-
Employer
8 875
-
22 564
-
social contributions

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

2 138
-
5 436
-
surtax
-
-
-
-
total
2 138
-
5 436
-
Corporate
16 987
28 000
-
-
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%.

3 398
5 600
-
-
total
3 398
5 600
-
-
Dividends

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

13 590
22 400
-
-
total
-
-
-
-
Income
28 000
28 000
28 000
28 000
Total tax
8 092
5 600
12 191
13 025
After tax
19 908
22 400
15 809
14 975
Living cost
6 319
6 319
6 319
6 319
Free-cash
13 589
16 081
9 490
8 656

Estimated living cost  is ₴6319 per week

₴4031
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴602
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴144
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.
₴1542
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
Adjust living cost Show details Source
Istanbul , Turkey
₴12993
₴11820
₴12094
₴13625
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
-
-
-
28 000
income
-
-
-
7 219
health
-
-
-
2 034
pensions
-
-
-
2 806
total
-
-
-
12 059
Employee
5 859
-
24 843
-
health
293
-
702
-
unemployment
59
-
140
-
pensions
527
-
1 263
-
income
1 133
-
7 071
-
total
2 012
-
9 176
-
Employer
5 859
-
24 843
-
health
557
-
1 333
-
pensions
645
-
1 543
-
unemployment
117
-
281
-
total
1 319
-
3 157
-
Corporate
20 822
28 000
-
-
income
4 581
6 160
-
-
total
4 581
6 160
-
-
Dividends
16 241
21 840
-
-
withholding
3 248
4 368
-
-
total
3 248
4 368
-
-
Income
28 000
28 000
28 000
28 000
Total tax
11 160
10 528
12 333
12 059
After tax
16 840
17 472
15 667
15 941
Living cost
3 847
3 847
3 847
3 847
Free-cash
12 993
13 625
11 820
12 094

Estimated living cost  is ₴3847 per week

₴2286
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴312
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴88
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.
₴1161
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Athens , Greece
₴9824
₴7287
₴7827
₴10790
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
-
-
-
28 000
pensions
-
-
-
5 600
unemployment
-
-
-
69
income
-
-
-
5 106
other
-
-
-
-
health
-
-
-
1 988
surtax
-
-
-
588
total
-
-
-
13 351
Employee
10 228
-
23 131
-
health
261
-
590
-
unemployment
712
-
1 610
-
pensions
682
-
1 543
-
income
1 715
-
4 753
-
other
-
-
-
-
surtax
36
-
526
-
total
3 406
-
9 022
-
Employer
10 228
-
23 131
-
health
465
-
1 052
-
pensions
1 364
-
3 084
-
unemployment
324
-
733
-
other
-
-
-
-
total
2 153
-
4 869
-
Corporate
15 619
28 000
-
-
income
4 061
7 280
-
-
total
4 061
7 280
-
-
Dividends
11 557
20 720
-
-
withholding
1 734
3 108
-
-
total
1 734
3 108
-
-
Income
28 000
28 000
28 000
28 000
Total tax
11 354
10 388
13 891
13 351
After tax
16 646
17 612
14 109
14 649
Living cost
6 822
6 822
6 822
6 822
Free-cash
9 824
10 790
7 287
7 827

Estimated living cost  is ₴6822 per week

₴4119
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴593
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴158
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.
₴1952
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
Adjust living cost Show details
Graz , Austria
₴5927
-₴856
₴4742
₴6079
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
-
-
-
28 000
pensions
-
-
-
5 180
chamber of commerce
-
-
-
112
unemployment
-
-
-
1 863
income
-
-
-
4 271
health
-
-