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
₴ 32000
per

Your estimated
City
free-cash

Valencia , Spain
₴11616
₴8444
₴8971
₴13209
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
-
-
-
32 000
unemployment
-
-
-
197
income
-
-
-
6 240
other
-
-
-
28
accident
-
-
-
253
pensions
-
-
-
7 963
total
-
-
-
14 681
Employee
11 225
-
24 264
-
unemployment
174
-
376
-
pensions
528
-
1 141
-
income
2 164
-
5 932
-
other
11
-
24
-
total
2 877
-
7 473
-
Employer
11 225
-
24 264
-
pensions
2 649
-
5 726
-
accident
222
-
480
-
unemployment
618
-
1 335
-
other
90
-
194
-
total
3 579
-
7 735
-
Corporate
17 197
32 000
-
-
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.

2 580
4 800
-
-
total
2 580
4 800
-
-
Dividends
14 617
27 200
-
-
withholding
3 000
5 643
-
-
total
3 000
5 643
-
-
Income
32 000
32 000
32 000
32 000
Total tax
12 036
10 443
15 208
14 681
After tax
19 964
21 557
16 792
17 319
Living cost
8 348
8 348
8 348
8 348
Free-cash
11 616
13 209
8 444
8 971

Estimated living cost  is ₴8348 per week

₴5635
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴802
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
₴13373
₴10562
₴9239
₴15421
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
-
-
-
32 000
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.

-
-
-
7 680
income
-
-
-
4 064
other
-
-
-
1 520
health
-
-
-
1 408
total
-
-
-
14 672
Employee
11 022
-
25 559
-
health
154
-
358
-
unemployment
110
-
256
-
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.

771
-
1 789
-
income
1 898
-
4 504
-
total
2 933
-
6 907
-
Employer
11 022
-
25 559
-
health
154
-
358
-
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.

1 874
-
4 345
-
accident
88
-
205
-
unemployment
110
-
256
-
other
551
-
1 278
-
total
2 777
-
6 442
-
Corporate
18 200
32 000
-
-
income
3 822
6 720
-
-
total
3 822
6 720
-
-
Dividends
14 378
25 280
-
-
withholding
1 006
1 770
-
-
total
1 006
1 770
-
-
Income
32 000
32 000
32 000
32 000
Total tax
10 538
8 490
13 349
14 672
After tax
21 462
23 510
18 651
17 328
Living cost
8 089
8 089
8 089
8 089
Free-cash
13 373
15 421
10 562
9 239

Estimated living cost  is ₴8089 per week

₴5715
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.
₴1697
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
₴21966
₴21406
₴20384
₴23377
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
-
-
-
32 000
pensions

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

-
-
-
1 571
unemployment
-
-
-
42
income
-
-
-
4 800
health
-
-
-
1 220
total
-
-
-
7 633
Employee
5 275
-
29 918
-
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
-
2 992
-
total
1 291
-
4 529
-
Employer
5 275
-
29 918
-
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
25 690
32 000
-
-
income
2 569
3 200
-
-
total
2 569
3 200
-
-
Dividends
23 121
28 800
-
-
withholding
1 156
1 440
-
-
total
1 156
1 440
-
-
Income
32 000
32 000
32 000
32 000
Total tax
6 051
4 640
6 611
7 633
After tax
25 949
27 360
25 389
24 367
Living cost
3 983
3 983
3 983
3 983
Free-cash
21 966
23 377
21 406
20 384

Estimated living cost  is ₴3983 per week

₴2326
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
₴7536
₴9557
₴7994
₴5742
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
-
-
-
32 000
income
-
-
-
3 279
other
-
-
-
994
health
-
-
-
683
social contributions
-
-
-
912
pensions
-
-
-
7 752
surtax
-
-
-
-
total
-
-
-
13 620
Employee
12 992
-
25 905
-
pensions
1 469
-
1 289
-
income
767
-
3 936
-
social contributions
370
-
738
-
surtax
-
-
-
-
total
2 606
-
5 963
-
Employer
12 992
-
25 905
-
health
910
-
1 813
-
social contributions
39
-
78
-
pensions
2 134
-
2 261
-
unemployment
526
-
1 049
-
other
448
-
893
-
total
4 057
-
6 094
-
Corporate
14 950
32 000
-
-
income
4 186
8 960
-
-
surtax
-
-
-
-
total
4 186
8 960
-
-
Dividends
10 764
23 040
-
-
social contributions
1 851
3 963
-
-
surtax
-
-
-
-
withholding
1 378
2 949
-
-
total
3 229
6 912
-
-
Income
32 000
32 000
32 000
32 000
Total tax
14 078
15 872
12 057
13 620
After tax
17 922
16 128
19 943
18 380
Living cost
10 386
10 386
10 386
10 386
Free-cash
7 536
5 742
9 557
7 994

Estimated living cost  is ₴10386 per week

₴6549
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.
₴2816
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
₴948
₴3257
₴5437
₴2807
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
-
-
-
32 000
pensions
-
-
-
3 557
income
-
-
-
6 558
health
-
-
-
3 731
total
-
-
-
13 846
Employee
25 924
25 924
27 232
-
health
3 979
3 384
3 459
-
pensions
4 666
3 557
3 557
-
income

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

4 243
4 243
4 243
-
total
12 888
11 184
11 259
-
Employer
25 924
25 924
27 232
-
health
1 802
1 802
1 892
-
pensions
1 804
1 804
1 895
-
unemployment
933
933
980
-
total
4 539
4 539
4 767
-
Corporate
1 855
1 537
-
-
income
371
308
-
-
total
371
308
-
-
Dividends
1 484
1 229
-
-
income
315
261
-
-
withholding
222
184
-
-
total
537
445
-
-
Income
32 000
32 000
32 000
32 000
Total tax
18 335
16 476
16 026
13 846
After tax
13 665
15 524
15 974
18 154
Living cost
12 717
12 717
12 717
12 717
Free-cash
948
2 807
3 257
5 437

Estimated living cost  is ₴12717 per week

₴9012
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1146
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.
₴2356
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
₴10340
₴13373
₴10556
₴6980
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.

-
-
-
32 000
trade
-
-
-
2 817
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.

-
-
-
6 974
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.

-
-
-
2 074
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.

-
-
-
384
total
-
-
-
12 249
Employee

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

11 611
-
32 000
-
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.

2 074
-
2 074
-
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
-
6 974
-
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
-
384
-
total
2 416
-
9 432
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
20 389
32 000
-
-
income
3 058
4 800
-
-
trade
3 211
5 040
-
-
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.

168
264
-
-
chamber of commerce
75
92
-
-
total
6 512
10 196
-
-
Dividends
13 876
21 804
-
-
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.

184
293
-
-
withholding
3 353
5 336
-
-
total
3 537
5 629
-
-
Income
32 000
32 000
32 000
32 000
Total tax
12 465
15 825
9 432
12 249
After tax
19 535
16 175
22 568
19 751
Living cost
9 195
9 195
9 195
9 195
Free-cash
10 340
6 980
13 373
10 556

Estimated living cost  is ₴9195 per week

₴5784
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1072
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.
₴2167
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
₴14733
₴15417
₴15504
₴16386
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
-
-
-
32 000
income
-
-
-
3 740
health
-
-
-
816
social contributions
-
-
-
4 912
total
-
-
-
9 468
Employee
23 343
23 343
29 051
-
health
181
397
494
-
income
2 542
2 161
3 702
-
social contributions
883
1 937
2 411
-
total
3 606
4 495
6 607
-
Employer
23 343
23 343
29 051
-
health
196
432
537
-
social contributions
883
1 937
2 411
-
total
1 079
2 369
2 948
-
Corporate
20 287
6 288
-
-
income
2 536
786
-
-
total
2 536
786
-
-
Dividends
17 752
5 502
-
-
withholding
3 018
936
-
-
total
3 018
936
-
-
Income
32 000
32 000
32 000
32 000
Total tax
10 239
8 586
9 555
9 468
After tax
21 761
23 414
22 445
22 532
Living cost
7 028
7 028
7 028
7 028
Free-cash
14 733
16 386
15 417
15 504

Estimated living cost  is ₴7028 per week

₴4212
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.
₴1971
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
₴8373
₴6566
₴8295
₴8680
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.

-
-
-
32 000
income
-
-
-
3 063
social contributions

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

-
-
-
11 120
surtax
-
-
-
-
total
-
-
-
14 183
Employee
13 962
-
25 858
-
income
2 904
-
6 925
-
social contributions
1 536
-
2 845
-
surtax
-
-
-
-
total
4 440
-
9 770
-
Employer
13 962
-
25 858
-
social contributions
3 316
-
6 142
-
total
3 316
-
6 142
-
Corporate
14 722
32 000
-
-
income
3 092
6 720
-
-
surtax
-
-
-
-
total
3 092
6 720
-
-
Dividends
11 630
25 280
-
-
withholding
3 257
7 078
-
-
total
3 257
7 078
-
-
Income
32 000
32 000
32 000
32 000
Total tax
14 105
13 798
15 912
14 183
After tax
17 895
18 202
16 088
17 817
Living cost
9 522
9 522
9 522
9 522
Free-cash
8 373
8 680
6 566
8 295

Estimated living cost  is ₴9522 per week

₴7124
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.
₴1677
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
₴27705
₴23330
₴29410
₴28130
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%.

-
-
-
32 000
microenterprise

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

-
-
-
320
total
-
-
-
320
Employee
2 837
-
32 000
-
income
567
-
6 400
-
total
567
-
6 400
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

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

29 163
32 000
-
-
total
-
-
-
-
Dividends
29 163
32 000
-
-
withholding
1 458
1 600
-
-
total
1 458
1 600
-
-
Income
32 000
32 000
32 000
32 000
Total tax
2 025
1 600
6 400
320
After tax
29 975
30 400
25 600
31 680
Living cost
2 270
2 270
2 270
2 270
Free-cash
27 705
28 130
23 330
29 410

Estimated living cost  is ₴2270 per week

₴1407
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴189
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.
₴612
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
₴11351
₴7423
₴8341
₴13890
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.

-
-
-
32 000
pensions
-
-
-
5 844
unemployment
-
-
-
48
income
-
-
-
6 476
health
-
-
-
3 149
total
-
-
-
15 517
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.

13 424
-
27 689
-
health
867
-
1 789
-
unemployment
19
-
39
-
pensions
2 081
-
4 292
-
income
2 315
-
6 003
-
total
5 282
-
12 123
-
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.

13 424
-
27 689
-
health
894
-
1 844
-
pensions
1 188
-
2 451
-
unemployment
8
-
17
-
total
2 090
-
4 312
-
Corporate
16 486
32 000
-
-
income
3 132
6 080
-
-
total
3 132
6 080
-
-
Dividends
13 354
25 920
-
-
withholding
2 003
3 888
-
-
total
2 003
3 888
-
-
Income
32 000
32 000
32 000
32 000
Total tax
12 507
9 968
16 435
15 517
After tax
19 493
22 032
15 565
16 483
Living cost
8 142
8 142
8 142
8 142
Free-cash
11 351
13 890
7 423
8 341

Estimated living cost  is ₴8142 per week

₴5588
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.
₴1875
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
₴9238
₴12508
₴10400
₴8176
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.

-
-
-
32 000
income
-
-
-
8 641
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
-
-
-
10 580
Employee
13 926
-
30 604
-
social contributions
1 395
-
1 396
-
income
1 511
-
5 680
-
total
2 906
-
7 076
-
Employer
13 926
-
30 604
-
social contributions
1 395
-
1 396
-
total
1 395
-
1 396
-
Corporate
16 679
32 000
-
-
income
5 837
11 200
-
-
total
5 837
11 200
-
-
Dividends
10 841
20 800
-
-
social contributions
1 604
1 604
-
-
total
1 604
1 604
-
-
Income
32 000
32 000
32 000
32 000
Total tax
11 742
12 804
8 472
10 580
After tax
20 258
19 196
23 528
21 420
Living cost
11 020
11 020
11 020
11 020
Free-cash
9 238
8 176
12 508
10 400

Estimated living cost  is ₴11020 per week

₴7259
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.
₴2723
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
₴13242
₴14085
₴14114
₴13086
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
-
-
-
32 000
income
-
-
-
4 800
health
-
-
-
2 233
social contributions
-
-
-
4 416
total
-
-
-
11 449
Employee
10 293
-
32 000
-
health
718
-
2 233
-
income
1 717
-
4 829
-
social contributions
1 421
-
4 416
-
total
3 856
-
11 478
-
Employer
10 293
-
32 000
-
total
-
-
-
-
Corporate
21 707
32 000
-
-
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%.

1 085
1 600
-
-
total
1 085
1 600
-
-
Dividends
20 622
30 400
-
-
social contributions
2 846
4 195
-
-
withholding
3 094
4 560
-
-
health
1 440
2 122
-
-
total
7 380
10 877
-
-
Income
32 000
32 000
32 000
32 000
Total tax
12 321
12 477
11 478
11 449
After tax
19 679
19 523
20 522
20 551
Living cost
6 437
6 437
6 437
6 437
Free-cash
13 242
13 086
14 085
14 114

Estimated living cost  is ₴6437 per week

₴4308
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
₴10492
₴7733
₴7080
₴13526
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
-
-
-
32 000
income
-
-
-
2 750
health
-
-
-
4 320
social contributions
-
-
-
9 344
solidarity contribution
-
-
-
-
total
-
-
-
16 414
Employee
12 509
-
23 881
-
health
1 689
-
3 224
-
solidarity contribution
-
-
-
-
income
1 501
-
2 866
-
social contributions
813
-
1 552
-
total
4 003
-
7 642
-
Employer
12 509
-
23 881
-
health
1 126
-
2 149
-
social contributions
3 127
-
5 970
-
total
4 253
-
8 119
-
Corporate
15 239
32 000
-
-
income
2 895
6 080
-
-
total
2 895
6 080
-
-
Dividends
12 343
25 920
-
-
withholding
1 851
3 888
-
-
total
1 851
3 888
-
-
Income
32 000
32 000
32 000
32 000
Total tax
13 002
9 968
15 761
16 414
After tax
18 998
22 032
16 239
15 586
Living cost
8 506
8 506
8 506
8 506
Free-cash
10 492
13 526
7 733
7 080

Estimated living cost  is ₴8506 per week

₴6325
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
₴26200
₴22063
₴28143
₴26863
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%.

-
-
-
32 000
microenterprise

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

-
-
-
320
total
-
-
-
320
Employee
4 422
-
32 000
-
income
884
-
6 400
-
total
884
-
6 400
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

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

27 578
32 000
-
-
total
-
-
-
-
Dividends
27 578
32 000
-
-
withholding
1 379
1 600
-
-
total
1 379
1 600
-
-
Income
32 000
32 000
32 000
32 000
Total tax
2 263
1 600
6 400
320
After tax
29 737
30 400
25 600
31 680
Living cost
3 537
3 537
3 537
3 537
Free-cash
26 200
26 863
22 063
28 143

Estimated living cost  is ₴3537 per week

₴2394
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.
₴119
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.
₴876
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
₴3551
₴5281
₴3718
₴1466
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
-
-
-
32 000
income
-
-
-
3 279
other
-
-
-
994
health
-
-
-
683
social contributions
-
-
-
912
pensions
-
-
-
7 752
surtax
-
-
-
-
total
-
-
-
13 620
Employee
19 013
-
25 905
-
pensions
2 151
-
1 289
-
income
1 659
-
3 936
-
social contributions
542
-
738
-
surtax
-
-
-
-
total
4 352
-
5 963
-
Employer
19 013
-
25 905
-
health
1 331
-
1 813
-
social contributions
57
-
78
-
pensions
3 124
-
2 261
-
unemployment
770
-
1 049
-
other
656
-
893
-
total
5 938
-
6 094
-
Corporate
7 049
32 000
-
-
income
1 974
8 960
-
-
surtax
-
-
-
-
total
1 974
8 960
-
-
Dividends
5 075
23 040
-
-
social contributions
873
3 963
-
-
surtax
-
-
-
-
withholding
650
2 949
-
-
total
1 523
6 912
-
-
Income
32 000
32 000
32 000
32 000
Total tax
13 787
15 872
12 057
13 620
After tax
18 213
16 128
19 943
18 380
Living cost
14 662
14 662
14 662
14 662
Free-cash
3 551
1 466
5 281
3 718

Estimated living cost  is ₴14662 per week

₴9923
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1199
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.
₴3338
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
₴16404
₴11911
₴11912
₴17890
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.

-
-
-
32 000
pensions
-
-
-
5 811
unemployment
-
-
-
335
income
-
-
-
6 410
health
-
-
-
2 302
total
-
-
-
14 858
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.

7 887
-
27 999
-
health
406
-
1 151
-
unemployment
59
-
168
-
pensions
1 104
-
3 129
-
income
1 087
-
6 410
-
total
2 656
-
10 858
-
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.

7 887
-
27 999
-
health
406
-
1 151
-
pensions
946
-
2 682
-
unemployment
59
-
168
-
total
1 411
-
4 001
-
Corporate
22 702
32 000
-
-
income
3 405
4 800
-
-
total
3 405
4 800
-
-
Dividends
19 297
27 200
-
-
withholding
2 894
4 080
-
-
total
2 894
4 080
-
-
Income
32 000
32 000
32 000
32 000
Total tax
10 366
8 880
14 859
14 858
After tax
21 634
23 120
17 141
17 142
Living cost
5 230
5 230
5 230
5 230
Free-cash
16 404
17 890
11 911
11 912

Estimated living cost  is ₴5230 per week

₴3521
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.
₴1153
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
₴2685
₴4033
₴5621
-₴6248
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
-
-
-
32 000
pensions
-
-
-
2 944
city
-
-
-
337
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.

-
-
-
640
health
-
-
-
72
regional
-
-
-
1 226
national
-
-
-
279
total
-
-
-
5 498
Employee
24 436
-
28 642
-
health
55
-
64
-
unemployment
-
-
-
-
city
262
-
308
-
pensions
2 053
-
2 406
-
regional
800
-
1 052
-
national
116
-
213
-
total
3 286
-
4 043
-
Employer
24 436
-
28 642
-
health
55
-
64
-
pensions
2 053
-
2 406
-
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.

489
-
573
-
total
2 597
-
3 043
-
Corporate
4 699
32 000
-
-
regional
994
6 768
-
-
national
400
2 720
-
-
total
1 394
9 488
-
-
Dividends
3 306
22 512
-
-
withholding
1 157
7 879
-
-
total
1 157
7 879
-
-
Income
32 000
32 000
32 000
32 000
Total tax
8 434
17 367
7 086
5 498
After tax
23 566
14 633
24 914
26 502
Living cost
20 881
20 881
20 881
20 881
Free-cash
2 685
-6 248
4 033
5 621

Estimated living cost  is ₴20881 per week

₴13578
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1874
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.
₴5172
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
₴9005
₴6472
₴10885
₴9496
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

-
-
-
32 000
municipal
-
-
-
5 694
health
-
-
-
366
national
-
-
-
3 400
total
-
-
-
9 460
Employee
15 971
-
26 920
-
health
119
-
288
-
unemployment
240
-
404
-
pensions
1 078
-
1 817
-
national
264
-
1 891
-
municipal
2 616
-
4 394
-
total
4 317
-
8 794
-
Employer
15 971
-
26 920
-
health
123
-
207
-
pensions
2 771
-
4 670
-
accident
16
-
27
-
unemployment
104
-
175
-
total
3 014
-
5 079
-
Corporate
13 015
32 000
-
-
income
2 603
6 400
-
-
total
2 603
6 400
-
-
Dividends

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

7 809
19 200
-
-
municipal
1 406
3 456
-
-
national
-
993
-
-
total
1 406
4 449
-
-
Income
32 000
32 000
32 000
32 000
Total tax
11 340
10 849
13 873
9 460
After tax
20 660
21 151
18 127
22 540
Living cost
11 655
11 655
11 655
11 655
Free-cash
9 005
9 496
6 472
10 885

Estimated living cost  is ₴11655 per week

₴7613
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1121
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴185
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.
₴2736
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
₴2319
₴1309
₴3761
₴6872
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
-
-
-
32 000
communal

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

-
-
-
1 615
social contributions
-
-
-
5 080
national
-
-
-
10 475
total
-
-
-
17 170
Employee

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

21 714
-
24 785
-
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.

1 020
-
1 165
-
communal

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

1 133
-
1 293
-
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
-
215
-
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
-
1 859
-
national
6 676
-
7 876
-
total
10 647
-
12 408
-
Employer

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

21 714
-
24 785
-
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.

1 335
-
1 524
-
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.

1 924
-
2 196
-
surtax
2 462
-
2 810
-
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
-
322
-
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
-
362
-
total
6 320
-
7 214
-
Corporate
3 965
32 000
-
-
income
793
6 400
-
-
surtax
16
128
-
-
total
809
6 528
-
-
Dividends
3 156
25 472
-
-
withholding

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

836
7 531
-
-
total
836
7 531
-
-
Income
32 000
32 000
32 000
32 000
Total tax
18 612
14 059
19 622
17 170
After tax
13 388
17 941
12 378
14 830
Living cost
11 069
11 069
11 069
11 069
Free-cash
2 319
6 872
1 309
3 761

Estimated living cost  is ₴11069 per week

₴7130
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.
₴2798
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
₴4094
₴4004
₴3543
₴4387
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
-
-
-
32 000
unemployment
-
-
-
29
municipal
-
-
-
7 065
other
-
-
-
3 332
health
-
-
-
1 789
national
-
-
-
-
accident
-
-
-
57
pensions
-
-
-
3 100
total
-
-
-
15 372
Employee
18 644
-
24 349
-
national
-
-
-
-
municipal
5 560
-
7 261
-
total
5 560
-
7 261
-
Employer
18 644
-
24 349
-
health
1 147
-
1 497
-
pensions
2 015
-
2 632
-
accident
37
-
49
-
unemployment
492
-
643
-
other
2 167
-
2 829
-
total
5 858
-
7 650
-
Corporate
7 497
32 000
-
-
income
1 649
7 040
-
-
total
1 649
7 040
-
-
Dividends
5 848
24 960
-
-
withholding
1 754
7 488
-
-
total
1 754
7 488
-
-
Income
32 000
32 000
32 000
32 000
Total tax
14 821
14 528
14 911
15 372
After tax
17 179
17 472
17 089
16 628
Living cost
13 085
13 085
13 085
13 085
Free-cash
4 094
4 387
4 004
3 543

Estimated living cost  is ₴13085 per week

₴8672
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1284
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.
₴2930
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
-₴17877
₴13165
₴7681
₴5035
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
-
-
-
32 000
income
-
-
-
6 237
social contributions
-
-
-
3 648
total
-
-
-
9 885
Employee
20 696
-
-
-
income
4 565
-
-
-
social contributions
1 697
-
242
-
total
6 262
-
242
-
Employer
20 696
-
-
-
social contributions
29 181
-
4 159
-
total
29 181
-
4 159
-
Corporate
-
32 000
-
-
income
-
7 040
-
-
total
-
7 040
-
-
Dividends
-
24 960
-
-
income
-
5 491
-
-
total
-
5 491
-
-
Income
32 000
32 000
32 000
32 000
Total tax
35 443
12 531
4 401
9 885
After tax
-3 443
19 469
27 599
22 115
Living cost
14 434
14 434
14 434
14 434
Free-cash
-17 877
5 035
13 165
7 681

Estimated living cost  is ₴14434 per week

₴9365
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1357
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.
₴3527
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
₴12310
₴12599
₴12686
₴13568
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
-
-
-
32 000
income
-
-
-
3 740
health
-
-
-
816
social contributions
-
-
-
4 912
total
-
-
-
9 468
Employee
23 343
23 343
29 051
-
health
232
397
494
-
income
2 451
2 161
3 702
-
social contributions
1 134
1 937
2 411
-
total
3 817
4 495
6 607
-
Employer
23 343
23 343
29 051
-
health
253
432
537
-
social contributions
1 134
1 937
2 411
-
total
1 387
2 369
2 948
-
Corporate
16 949
6 288
-
-
income
2 119
786
-
-
total
2 119
786
-
-
Dividends
14 830
5 502
-
-
withholding
2 521
936
-
-
total
2 521
936
-
-
Income
32 000
32 000
32 000
32 000
Total tax
9 844
8 586
9 555
9 468
After tax
22 156
23 414
22 445
22 532
Living cost
9 846
9 846
9 846
9 846
Free-cash
12 310
13 568
12 599
12 686

Estimated living cost  is ₴9846 per week

₴6731
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.
₴2181
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
₴11428
₴8918
₴11804
₴12174
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
-
-
-
32 000
income
-
-
-
7 058
pensions
-
-
-
2 245
total
-
-
-
9 303
Employee
14 953
-
28 136
-
health
195
-
465
-
pensions
1 141
-
2 724
-
income
2 723
-
5 135
-
total
4 059
-
8 324
-
Employer
14 953
-
28 136
-
health
284
-
535
-
pensions
1 511
-
3 330
-
total
1 795
-
3 865
-
Corporate
15 252
32 000
-
-
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.

2 898
6 080
-
-
total
2 898
6 080
-
-
Dividends
12 354
25 920
-
-
withholding
927
2 853
-
-
total
927
2 853
-
-
Income
32 000
32 000
32 000
32 000
Total tax
9 679
8 933
12 189
9 303
After tax
22 321
23 067
19 811
22 697
Living cost
10 893
10 893
10 893
10 893
Free-cash
11 428
12 174
8 918
11 804

Estimated living cost  is ₴10893 per week

₴7473
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1002
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.
₴2282
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
₴3382
₴2432
₴3897
₴4763
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
-
-
-
32 000
municipal
-
-
-
214
regional
-
-
-
654
social contributions
-
-
-
8 230
national
-
-
-
6 912
total
-
-
-
16 010
Employee
25 581
-
32 000
-
social contributions
8 626
-
10 791
-
regional
386
-
554
-
national
4 323
-
5 939
-
municipal
153
-
191
-
total
13 488
-
17 475
-
Employer
25 581
-
32 000
-
total
-
-
-
-
Corporate
6 419
32 000
-
-
nationa
1 540
7 680
-
-
municipal
309
1 542
-
-
total
1 849
9 222
-
-
Dividends
4 570
22 778
-
-
withholding
1 188
5 922
-
-
total
1 188
5 922
-
-
Income
32 000
32 000
32 000
32 000
Total tax
16 525
15 144
17 475
16 010
After tax
15 475
16 856
14 525
15 990
Living cost
12 093
12 093
12 093
12 093
Free-cash
3 382
4 763
2 432
3 897

Estimated living cost  is ₴12093 per week

₴8495
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.
₴2584
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
₴1586
₴10106
₴15394
-₴3964
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
-
-
-
32 000
pensions
-
-
-
1 240
income
-
-
-
7 975
other
-
-
-
110
health
-
-
-
650
accident
-
-
-
75
total
-
-
-
10 050
Employee
10 313
-
27 581
-
health
1 181
-
3 158
-
pensions
1 161
-
2 273
-
income
1 415
-
5 487
-
total
3 757
-
10 918
-
Employer
10 313
-
27 581
-
pensions
1 677
-
3 283
-
accident
172
-
461
-
unemployment
253
-
676
-
total
2 102
-
4 420
-
Corporate
19 585
32 000
-
-
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.

17 627
28 800
-
-
total
17 627
28 800
-
-
Dividends
1 959
3 200
-
-
withholding
372
608
-
-
total
372
608
-
-
Income
32 000
32 000
32 000
32 000
Total tax
23 858
29 408
15 338
10 050
After tax
8 142
2 592
16 662
21 950
Living cost
6 556
6 556
6 556
6 556
Free-cash
1 586
-3 964
10 106
15 394

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
₴8755
₴10848
₴8282
₴4784
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.

-
-
-
32 000
trade
-
-
-
2 566
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.

-
-
-
6 974
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.

-
-
-
2 074
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.

-
-
-
384
total
-
-
-
11 998
Employee

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

15 104
-
32 000
-
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.

2 074
-
2 074
-
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.

1 242
-
6 974
-
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
-
384
-
total
3 385
-
9 432
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
16 896
32 000
-
-
income
2 534
4 800
-
-
trade
2 425
4 592
-
-
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.

139
264
-
-
chamber of commerce
71
93
-
-
total
5 169
9 749
-
-
Dividends
11 726
22 252
-
-
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.

155
300
-
-
withholding
2 816
5 447
-
-
total
2 971
5 747
-
-
Income
32 000
32 000
32 000
32 000
Total tax
11 525
15 496
9 432
11 998
After tax
20 475
16 504
22 568
20 002
Living cost
11 720
11 720
11 720
11 720
Free-cash
8 755
4 784
10 848
8 282

Estimated living cost  is ₴11720 per week

₴8085
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1261
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.
₴2204
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
₴16794
₴11702
₴10748
₴19284
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.

-
-
-
32 000
income
-
-
-
4 648
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.

-
-
-
10 288
surtax
-
-
-
-
total
-
-
-
14 936
Employee
8 870
-
25 788
-
income
1 579
-
4 933
-
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
-
2 837
-
surtax
-
-
-
-
total
2 555
-
7 770
-
Employer
8 870
-
25 788
-
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.

2 137
-
6 212
-
surtax
-
-
-
-
total
2 137
-
6 212
-
Corporate
20 993
32 000
-
-
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%.

4 198
6 400
-
-
total
4 198
6 400
-
-
Dividends

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

16 794
25 600
-
-
total
-
-
-
-
Income
32 000
32 000
32 000
32 000
Total tax
8 890
6 400
13 982
14 936
After tax
23 110
25 600
18 018
17 064
Living cost
6 316
6 316
6 316
6 316
Free-cash
16 794
19 284
11 702
10 748

Estimated living cost  is ₴6316 per week

₴4029
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴601
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴143
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
₴15500
₴14434
₴14707
₴16129
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
-
-
-
32 000
income
-
-
-
8 624
health
-
-
-
2 030
pensions
-
-
-
2 800
total
-
-
-
13 454
Employee
5 847
-
28 850
-
health
292
-
700
-
unemployment
58
-
140
-
pensions
526
-
1 260
-
income
1 131
-
8 477
-
total
2 007
-
10 577
-
Employer
5 847
-
28 850
-
health
555
-
1 330
-
pensions
643
-
1 540
-
unemployment
117
-
280
-
total
1 315
-
3 150
-
Corporate
24 837
32 000
-
-
income
5 464
7 040
-
-
total
5 464
7 040
-
-
Dividends
19 373
24 960
-
-
withholding
3 875
4 992
-
-
total
3 875
4 992
-
-
Income
32 000
32 000
32 000
32 000
Total tax
12 661
12 032
13 727
13 454
After tax
19 339
19 968
18 273
18 546
Living cost
3 839
3 839
3 839
3 839
Free-cash
15 500
16 129
14 434
14 707

Estimated living cost  is ₴3839 per week

₴2281
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴311
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.
₴1158
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
₴12345
₴8853
₴9457
₴13309
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
-
-
-
32 000
pensions
-
-
-
6 400
unemployment
-
-
-
69
income
-
-
-
6 203
other
-
-
-
-
health
-
-
-
2 272
surtax
-
-
-
780
total
-
-
-
15 724
Employee
10 223
-
26 435
-
health
261
-
675
-
unemployment
711
-
1 840
-
pensions
682
-
1 763
-
income
1 714
-
5 779
-
other
-
-
-
-
surtax
36
-
706
-
total
3 404
-
10 763
-
Employer
10 223
-
26 435
-
health
465
-
1 203
-
pensions
1 363
-
3 524
-
unemployment
324
-
838
-
other
-
-
-
-
total
2 152
-
5 565
-
Corporate
19 625
32 000
-
-
income
5 102
8 320
-
-
total
5 102
8 320
-
-
Dividends
14 522
23 680
-
-
withholding
2 178
3 552
-
-
total
2 178
3 552
-
-
Income
32 000
32 000
32 000
32 000
Total tax
12 836
11 872
16 328
15 724
After tax
19 164
20 128
15 672
16 276
Living cost
6 819
6 819
6 819
6 819
Free-cash
12 345
13 309
8 853
9 457

Estimated living cost  is ₴6819 per week

₴4117
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.
₴1951
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
₴8109
-₴175
₴6443
₴8259
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
-
-
-
32 000
pensions
-
-
-
5 920
chamber of commerce
-
-
-
128
unemployment
-
-
-
1 862
income
-
-
-
5 514
health
-