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
₴ 90000
per

Your estimated
City
free-cash

Dresden , Germany
₴32362
₴37112
₴31999
₴43029
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.

-
-
-
90 000
trade
-
-
-
11 030
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.

-
-
-
29 412
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.

-
-
-
2 934
surtax

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

-
-
-
1 618
total
-
-
-
44 994
Employee

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

16 425
-
90 000
-
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.

2 934
-
2 934
-
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.

25
-
1 618
-
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.

459
-
29 412
-
total
3 418
-
33 964
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
73 575
90 000
-
-
surtax

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

607
742
-
-
income
11 036
13 500
-
-
trade
11 588
14 175
-
-
chamber of commerce
171
195
-
-
total
23 402
28 612
-
-
Dividends
50 172
61 388
-
-
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.

681
835
-
-
withholding
12 380
15 184
-
-
total
13 061
16 019
-
-
Income
90 000
90 000
90 000
90 000
Total tax
39 881
44 631
33 964
44 994
After tax
50 119
45 369
56 036
45 006
Living cost
13 007
13 007
13 007
13 007
Free-cash
37 112
32 362
43 029
31 999

Estimated living cost  is ₴13007 per week

₴8182
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1517
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴243
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.
₴3066
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Dresden model

Close
Reykjavik , Iceland
₴34493
₴34132
₴30049
₴30532
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
-
-
-
90 000
municipal
-
-
-
9 964
pensions
-
-
-
10 800
national
-
-
-
16 553
social contributions
-
-
-
967
total
-
-
-
38 284
Employee
33 588
-
77 804
-
municipal
4 149
-
10 312
-
pensions
1 344
-
3 112
-
national
6 429
-
17 317
-
total
11 922
-
30 741
-
Employer
33 588
-
77 804
-
social contributions
361
-
836
-
pensions
2 687
-
6 224
-
total
3 048
-
7 060
-
Corporate
51 147
90 000
-
-
income

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

10 229
18 000
-
-
total
10 229
18 000
-
-
Dividends
40 918
72 000
-
-
withholding
9 002
15 840
-
-
total
9 002
15 840
-
-
Income
90 000
90 000
90 000
90 000
Total tax
34 201
33 840
37 801
38 284
After tax
55 799
56 160
52 199
51 716
Living cost
21 667
21 667
21 667
21 667
Free-cash
34 132
34 493
30 532
30 049

Estimated living cost  is ₴21667 per week

₴14727
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴2014
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴324
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.
₴4602
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Reykjavik model

Close
Riga , Latvia
₴63066
₴59542
₴23356
₴29848
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.

-
-
-
90 000
microenterprise
-
-
-
-
income
-
-
-
18 306
surtax
-
-
-
22 950
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.

-
-
-
16 454
total
-
-
-
57 710
Employee
12 548
-
69 974
-
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.

1 381
-
5 630
-
surtax
-
-
10 146
-
income
2 234
-
15 416
-
total
3 615
-
31 192
-
Employer
12 548
-
69 974
-
social contributions

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

3 023
-
12 329
-
surtax
-
-
7 697
-
total
3 023
-
20 026
-
Corporate
74 429
90 000
-
-
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%.

14 886
18 000
-
-
total
14 886
18 000
-
-
Dividends

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

59 543
72 000
-
-
total
-
-
-
-
Income
90 000
90 000
90 000
90 000
Total tax
21 524
18 000
51 218
57 710
After tax
68 476
72 000
38 782
32 290
Living cost
8 934
8 934
8 934
8 934
Free-cash
59 542
63 066
29 848
23 356

Estimated living cost  is ₴8934 per week

₴5700
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴851
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴203
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

Source of data for Riga model

Close
Rotterdam , Netherlands
₴26782
₴24151
₴30700
₴39582
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
-
-
-
90 000
income
-
-
-
30 984
pensions
-
-
-
5 031
health
-
-
-
5 295
total
-
-
-
41 310
Employee
36 672
36 672
82 019
-
health
5 629
4 788
5 295
-
income

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

6 003
6 003
14 121
-
pensions
6 601
5 031
5 031
-
total
18 233
15 822
24 447
-
Employer
36 672
36 672
82 019
-
unemployment
1 320
1 320
1 640
-
pensions
2 552
2 552
3 173
-
health
2 549
2 549
3 168
-
total
6 421
6 421
7 981
-
Corporate
47 356
46 906
-
-
income
9 471
9 382
-
-
total
9 471
9 382
-
-
Dividends
37 885
37 525
-
-
income
8 051
7 974
-
-
withholding
5 683
5 629
-
-
total
13 734
13 603
-
-
Income
90 000
90 000
90 000
90 000
Total tax
47 859
45 228
32 428
41 310
After tax
42 141
44 772
57 572
48 690
Living cost
17 990
17 990
17 990
17 990
Free-cash
24 151
26 782
39 582
30 700

Estimated living cost  is ₴17990 per week

₴12749
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1622
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴286
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.
₴3333
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Rotterdam model

Close
Stockholm , Sweden
₴32594
₴32222
₴28623
₴28222
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
-
-
-
90 000
municipal
-
-
-
23 705
accident
-
-
-
72
pensions
-
-
-
3 920
other
-
-
-
4 214
unemployment
-
-
-
36
health
-
-
-
2 263
national
-
-
-
10 621
total
-
-
-
44 831
Employee
23 577
-
78 606
-
municipal
7 031
-
23 440
-
national
-
-
10 399
-
total
7 031
-
33 839
-
Employer
23 577
-
78 606
-
accident
47
-
72
-
other
2 740
-
4 214
-
unemployment
622
-
957
-
pensions
2 549
-
3 920
-
health
1 450
-
2 230
-
total
7 408
-
11 393
-
Corporate
59 015
90 000
-
-
income
12 983
19 800
-
-
total
12 983
19 800
-
-
Dividends
46 032
70 200
-
-
withholding
13 810
21 060
-
-
total
13 810
21 060
-
-
Income
90 000
90 000
90 000
90 000
Total tax
41 232
40 860
45 232
44 831
After tax
48 768
49 140
44 768
45 169
Living cost
16 546
16 546
16 546
16 546
Free-cash
32 222
32 594
28 222
28 623

Estimated living cost  is ₴16546 per week

₴10966
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1624
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴251
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.
₴3705
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Stockholm model

Close
Hamburg , Germany
₴28037
₴34071
₴27645
₴39166
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.

-
-
-
90 000
trade
-
-
-
11 521
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.

-
-
-
29 412
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.

-
-
-
2 934
surtax

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

-
-
-
1 618
total
-
-
-
45 485
Employee

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

21 778
-
90 000
-
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.

2 934
-
2 934
-
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.

103
-
1 618
-
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.

1 871
-
29 412
-
total
4 908
-
33 964
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
68 222
90 000
-
-
surtax

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

563
742
-
-
income
10 233
13 500
-
-
trade
11 222
14 805
-
-
chamber of commerce
162
193
-
-
total
22 180
29 240
-
-
Dividends
46 042
60 759
-
-
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.

624
826
-
-
withholding
11 347
15 027
-
-
total
11 971
15 853
-
-
Income
90 000
90 000
90 000
90 000
Total tax
39 059
45 093
33 964
45 485
After tax
50 941
44 907
56 036
44 515
Living cost
16 870
16 870
16 870
16 870
Free-cash
34 071
28 037
39 166
27 645

Estimated living cost  is ₴16870 per week

₴11283
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1779
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴252
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.
₴3556
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Hamburg model

Close
Limassol , Cyprus
₴51679
₴49898
₴46867
₴46113
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
-
-
-
90 000
income
-
-
-
19 961
health
-
-
-
2 295
social contributions
-
-
-
6 948
total
-
-
-
29 204
Employee
33 022
33 022
84 736
-
social contributions
1 605
2 741
3 697
-
health
328
561
1 441
-
income
3 468
3 057
19 555
-
total
5 401
6 359
24 693
-
Employer
33 022
33 022
84 736
-
social contributions
1 605
2 741
3 697
-
health
358
611
1 568
-
total
1 963
3 352
5 265
-
Corporate
68 708
53 627
-
-
income
8 589
6 704
-
-
total
8 589
6 704
-
-
Dividends
60 120
46 923
-
-
withholding
10 220
7 977
-
-
total
10 220
7 977
-
-
Income
90 000
90 000
90 000
90 000
Total tax
26 173
24 392
29 958
29 204
After tax
63 827
65 608
60 042
60 796
Living cost
13 929
13 929
13 929
13 929
Free-cash
49 898
51 679
46 113
46 867

Estimated living cost  is ₴13929 per week

₴9522
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1088
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴234
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.
₴3085
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Limassol model

Close
Budapest , Hungary
₴42748
₴42910
₴54568
₴44395
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
-
-
-
90 000
income
-
-
-
11 003
pensions
-
-
-
9 000
unemployment
-
-
-
1 350
health
-
-
-
6 300
total
-
-
-
27 653
Employee

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

The minimum wage is 138,000 HUF per month.

11 229
4 469
75 314
-
health
786
313
5 272
-
income
1 373
546
9 207
-
pensions
1 123
447
7 531
-
unemployment
168
67
1 130
-
total
3 450
1 373
23 140
-
Employer

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

The minimum wage is 138,000 HUF per month.

11 229
4 469
75 314
-
pensions
2 190
871
14 686
-
total
2 190
871
14 686
-
Corporate
76 581
84 660
-
-
income
6 892
7 619
-
-
total
6 892
7 619
-
-
Dividends
69 689
77 040
-
-
social contributions
13 538
14 972
-
-
withholding
13 241
14 638
-
-
total
26 779
29 610
-
-
Income
90 000
90 000
90 000
90 000
Total tax
39 311
39 473
37 826
27 653
After tax
50 689
50 527
52 174
62 347
Living cost
7 779
7 779
7 779
7 779
Free-cash
42 910
42 748
44 395
54 568

Estimated living cost  is ₴7779 per week

₴5308
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴636
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴155
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.
₴1679
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Budapest model

Close
Tallinn , Estonia
₴61628
₴58959
₴37868
₴41502
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
-
-
-
90 000
income
-
-
-
12 060
pensions
-
-
-
18 000
health
-
-
-
11 700
total
-
-
-
41 760
Employee
12 182
-
67 265
-
income
1 372
-
12 969
-
pensions
244
-
1 345
-
unemployment
195
-
1 077
-
total
1 811
-
15 391
-
Employer
12 182
-
67 265
-
unemployment
98
-
538
-
pensions
2 437
-
13 453
-
health
1 583
-
8 744
-
total
4 118
-
22 735
-
Corporate
73 700
90 000
-
-
income
14 740
18 000
-
-
total
14 740
18 000
-
-
Dividends
58 960
72 000
-
-
total
-
-
-
-
Income
90 000
90 000
90 000
90 000
Total tax
20 669
18 000
38 126
41 760
After tax
69 331
72 000
51 874
48 240
Living cost
10 372
10 372
10 372
10 372
Free-cash
58 959
61 628
41 502
37 868

Estimated living cost  is ₴10372 per week

₴7114
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴618
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴209
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.
₴2432
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Tallinn model

Close
Gdansk , Poland
-₴2089
₴5853
₴52091
₴40031
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
-
-
-
90 000
accident
-
-
-
108
income
-
-
-
25 560
pensions
-
-
-
1 774
other
-
-
-
158
health
-
-
-
930
total
-
-
-
28 530
Employee
14 754
-
81 928
-
health
1 689
-
9 381
-
income
2 024
-
19 884
-
pensions
1 661
-
3 253
-
total
5 374
-
32 518
-
Employer
14 754
-
81 928
-
accident
246
-
1 368
-
unemployment
361
-
2 007
-
pensions
2 399
-
4 697
-
total
3 006
-
8 072
-
Corporate
72 239
90 000
-
-
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.

65 015
81 000
-
-
total
65 015
81 000
-
-
Dividends
7 224
9 000
-
-
withholding
1 373
1 710
-
-
total
1 373
1 710
-
-
Income
90 000
90 000
90 000
90 000
Total tax
74 768
82 710
40 590
28 530
After tax
15 232
7 290
49 410
61 470
Living cost
9 379
9 379
9 379
9 379
Free-cash
5 853
-2 089
40 031
52 091

Estimated living cost  is ₴9379 per week

₴6874
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴520
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴196
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.
₴1790
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Gdansk model

Close
Batumi , Georgia
₴81586
₴80853
₴85186
₴68086
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%.

-
-
-
90 000
microenterprise

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

-
-
-
900
total
-
-
-
900
Employee
4 892
-
90 000
-
income
978
-
18 000
-
total
978
-
18 000
-
Employer
-
-
-
-
total
-
-
-
-
Corporate

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

85 108
90 000
-
-
total
-
-
-
-
Dividends
85 108
90 000
-
-
withholding
4 255
4 500
-
-
total
4 255
4 500
-
-
Income
90 000
90 000
90 000
90 000
Total tax
5 233
4 500
18 000
900
After tax
84 767
85 500
72 000
89 100
Living cost
3 914
3 914
3 914
3 914
Free-cash
80 853
81 586
68 086
85 186

Estimated living cost  is ₴3914 per week

₴2425
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴325
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴108
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.
₴1055
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Batumi model

Close
Bratislava , Slovakia
₴54680
₴51780
₴41638
₴40879
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
-
-
-
90 000
income
-
-
-
15 271
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.

-
-
-
15 673
other
-
-
-
3 102
health
-
-
-
2 873
total
-
-
-
36 919
Employee
15 592
-
73 479
-
health
218
-
914
-
income
2 684
-
15 018
-
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.

1 091
-
4 571
-
unemployment
156
-
653
-
total
4 149
-
21 156
-
Employer
15 592
-
73 479
-
accident
125
-
588
-
other
780
-
3 265
-
unemployment
156
-
653
-
pensions

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

2 651
-
11 102
-
health
218
-
914
-
total
3 930
-
16 522
-
Corporate
70 478
90 000
-
-
income
14 800
18 900
-
-
total
14 800
18 900
-
-
Dividends
55 678
71 100
-
-
withholding
3 898
4 977
-
-
total
3 898
4 977
-
-
Income
90 000
90 000
90 000
90 000
Total tax
26 777
23 877
37 678
36 919
After tax
63 223
66 123
52 322
53 081
Living cost
11 443
11 443
11 443
11 443
Free-cash
51 780
54 680
40 879
41 638

Estimated living cost  is ₴11443 per week

₴8085
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴773
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.
₴2401
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Bratislava model

Close
London , United Kingdom
₴28511
₴31990
₴29733
₴21663
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
-
-
-
90 000
income
-
-
-
27 194
pensions
-
-
-
4 166
total
-
-
-
31 360
Employee
40 899
-
78 491
-
health
674
-
1 084
-
income
7 373
-
21 815
-
pensions
3 946
-
5 022
-
total
11 993
-
27 921
-
Employer
40 899
-
78 491
-
pensions
4 829
-
10 017
-
health
777
-
1 492
-
total
5 606
-
11 509
-
Corporate
43 495
90 000
-
-
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.

8 264
17 100
-
-
total
8 264
17 100
-
-
Dividends
35 231
72 900
-
-
withholding
3 240
15 482
-
-
total
3 240
15 482
-
-
Income
90 000
90 000
90 000
90 000
Total tax
29 103
32 582
39 430
31 360
After tax
60 897
57 418
50 570
58 640
Living cost
28 907
28 907
28 907
28 907
Free-cash
31 990
28 511
21 663
29 733

Estimated living cost  is ₴28907 per week

₴21661
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴3396
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴235
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.
₴3615
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Additional information

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

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

Source of data for London model

Close
Varna , Bulgaria
₴71320
₴69326
₴66866
₴70550
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
-
-
-
90 000
income
-
-
-
13 500
pensions

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

-
-
-
2 220
unemployment
-
-
-
60
health
-
-
-
1 725
total
-
-
-
17 505
Employee
7 454
-
87 058
-
health
343
-
690
-
accident

We are using the highest rate at 1.1%.

82
-
165
-
income
745
-
8 706
-
pensions

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

654
-
1 317
-
total
1 824
-
10 878
-
Employer
7 454
-
87 058
-
accident

We are using the highest rate at 1.1%.

82
-
165
-
unemployment
45
-
90
-
pensions

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

822
-
1 653
-
health
515
-
1 035
-
total
1 464
-
2 943
-
Corporate
81 083
90 000
-
-
income
8 108
9 000
-
-
total
8 108
9 000
-
-
Dividends
72 975
81 000
-
-
withholding
3 649
4 050
-
-
total
3 649
4 050
-
-
Income
90 000
90 000
90 000
90 000
Total tax
15 045
13 050
13 821
17 505
After tax
74 955
76 950
76 179
72 495
Living cost
5 629
5 629
5 629
5 629
Free-cash
69 326
71 320
70 550
66 866

Estimated living cost  is ₴5629 per week

₴3287
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴402
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴149
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.
₴1792
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Varna model

Close
Amsterdam , Netherlands
₴20959
₴22040
₴24877
₴33759
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
-
-
-
90 000
income
-
-
-
30 984
pensions
-
-
-
5 031
health
-
-
-
5 295
total
-
-
-
41 310
Employee
39 814
36 672
82 019
-
health
4 967
4 788
5 295
-
income

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

6 003
6 003
14 121
-
pensions
5 031
5 031
5 031
-
total
16 001
15 822
24 447
-
Employer
39 814
36 672
82 019
-
unemployment
1 433
1 320
1 640
-
pensions
2 771
2 552
3 173
-
health
2 767
2 549
3 168
-
total
6 971
6 421
7 981
-
Corporate
43 215
46 906
-
-
income
8 643
9 382
-
-
total
8 643
9 382
-
-
Dividends
34 572
37 525
-
-
income
7 347
7 974
-
-
withholding
5 185
5 629
-
-
total
12 532
13 603
-
-
Income
90 000
90 000
90 000
90 000
Total tax
44 147
45 228
32 428
41 310
After tax
45 853
44 772
57 572
48 690
Living cost
23 813
23 813
23 813
23 813
Free-cash
22 040
20 959
33 759
24 877

Estimated living cost  is ₴23813 per week

₴17566
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴2127
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴273
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₴3847
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Amsterdam model

Close
Brno , Czech Republic
₴51701
₴48040
₴42480
₴38594
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
-
-
-
90 000
income
-
-
-
9 462
health
-
-
-
12 150
solidarity contribution
-
-
-
875
social contributions
-
-
-
14 769
total
-
-
-
37 256
Employee
15 094
-
70 968
-
social contributions
981
-
3 288
-
health
2 038
-
9 581
-
solidarity contribution
-
-
526
-
income
1 811
-
8 715
-
total
4 830
-
22 110
-
Employer
15 094
-
70 968
-
social contributions
3 773
-
12 645
-
health
1 358
-
6 387
-
total
5 131
-
19 032
-
Corporate
69 774
90 000
-
-
income
13 257
17 100
-
-
total
13 257
17 100
-
-
Dividends
56 517
72 900
-
-
withholding
8 478
10 935
-
-
total
8 478
10 935
-
-
Income
90 000
90 000
90 000
90 000
Total tax
31 696
28 035
41 142
37 256
After tax
58 304
61 965
48 858
52 744
Living cost
10 264
10 264
10 264
10 264
Free-cash
48 040
51 701
38 594
42 480

Estimated living cost  is ₴10264 per week

₴7129
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴730
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.
₴2202
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Brno model

Close
Milan , Italy
₴29897
₴27657
₴24839
₴21199
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
-
-
-
90 000
municipal
-
-
-
548
regional
-
-
-
1 107
national
-
-
-
23 892
social contributions
-
-
-
21 493
total
-
-
-
47 040
Employee
38 166
-
90 000
-
social contributions
12 869
-
28 178
-
regional
360
-
990
-
municipal
202
-
495
-
national
6 613
-
21 017
-
total
20 044
-
50 680
-
Employer
38 166
-
90 000
-
total
-
-
-
-
Corporate
51 834
90 000
-
-
nationa
12 440
21 600
-
-
municipal
2 022
3 510
-
-
total
14 462
25 110
-
-
Dividends
37 373
64 890
-
-
withholding
9 716
16 872
-
-
total
9 716
16 872
-
-
Income
90 000
90 000
90 000
90 000
Total tax
44 222
41 982
50 680
47 040
After tax
45 778
48 018
39 320
42 960
Living cost
18 121
18 121
18 121
18 121
Free-cash
27 657
29 897
21 199
24 839

Estimated living cost  is ₴18121 per week

₴12631
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1188
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴278
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.
₴4023
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Milan model

Close
Thessaloniki , Greece
₴47134
₴45798
₴32924
₴30298
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
-
-
-
90 000
income
-
-
-
27 436
pensions
-
-
-
11 463
other
-
-
-
-
unemployment
-
-
-
98
health
-
-
-
4 069
surtax
-
-
-
4 534
total
-
-
-
47 600
Employee
14 201
-
77 936
-
other
-
-
-
-
health
363
-
1 461
-
surtax
46
-
4 021
-
income
2 380
-
24 868
-
pensions
947
-
3 823
-
unemployment
989
-
3 989
-
total
4 725
-
38 162
-
Employer
14 201
-
77 936
-
other
-
-
-
-
unemployment
450
-
1 816
-
pensions
1 893
-
7 640
-
health
646
-
2 608
-
total
2 989
-
12 064
-
Corporate
72 810
90 000
-
-
income
18 930
23 400
-
-
total
18 930
23 400
-
-
Dividends
53 880
66 600
-
-
withholding
8 082
9 990
-
-
total
8 082
9 990
-
-
Income
90 000
90 000
90 000
90 000
Total tax
34 726
33 390
50 226
47 600
After tax
55 274
56 610
39 774
42 400
Living cost
9 476
9 476
9 476
9 476
Free-cash
45 798
47 134
30 298
32 924

Estimated living cost  is ₴9476 per week

₴5794
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴874
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴218
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.
₴2589
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Source of data for Thessaloniki model

Close
Cambridge , United Kingdom
₴37669
₴40524
₴38891
₴30821
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
-
-
-
90 000
income
-
-
-
27 194
pensions
-
-
-
4 166
total
-
-
-
31 360
Employee
27 410
-
78 491
-
health
398
-
1 084
-
income
4 937
-
21 815
-
pensions
2 326
-
5 022
-
total
7 661
-
27 921
-
Employer
27 410
-
78 491
-
pensions
2 967
-
10 017
-
health
521
-
1 492
-
total
3 488
-
11 509
-
Corporate
59 103
90 000
-
-
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.

11 230
17 100
-
-
total
11 230
17 100
-
-
Dividends
47 873
72 900
-
-
withholding
7 348
15 482
-
-
total
7 348
15 482
-
-
Income
90 000
90 000
90 000
90 000
Total tax
29 727
32 582
39 430
31 360
After tax
60 273
57 418
50 570
58 640
Living cost
19 749
19 749
19 749
19 749
Free-cash
40 524
37 669
30 821
38 891

Estimated living cost  is ₴19749 per week

₴14795
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1480
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴207
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.
₴3266
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Additional information

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

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

Source of data for Cambridge model

Close
Zurich , Switzerland
₴8358
₴22390
₴38953
₴35412
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
-
-
-
90 000
city
-
-
-
948
pensions
-
-
-
8 280
other

This will depend on a canton and a chosen fund. The rate is between 0.3% and 3.4% with a maximum base of 148,200 CHF. We use 2% as an average rate.

-
-
-
1 800
regional
-
-
-
4 897
health
-
-
-
202
national
-
-
-
2 123
total
-
-
-
18 250
Employee
38 381
-
80 855
-
city
412
-
873
-
regional
1 257
-
4 322
-
health
87
-
182
-
pensions
3 224
-
6 457
-
unemployment
-
-
-
-
national
182
-
1 701
-
total
5 162
-
13 535
-
Employer
38 381
-
80 855
-
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.

767
-
1 617
-
unemployment
-
-
-
-
pensions
3 224
-
6 457
-
health
87
-
182
-
total
4 078
-
8 256
-
Corporate
47 119
90 000
-
-
regional
9 966
19 035
-
-
national
4 005
7 650
-
-
total
13 971
26 685
-
-
Dividends
33 148
63 315
-
-
withholding
11 602
22 160
-
-
total
11 602
22 160
-
-
Income
90 000
90 000
90 000
90 000
Total tax
34 813
48 845
21 791
18 250
After tax
55 187
41 155
68 209
71 750
Living cost
32 797
32 797
32 797
32 797
Free-cash
22 390
8 358
35 412
38 953

Estimated living cost  is ₴32797 per week

₴21327
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴2943
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴403
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.
₴8124
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Additional information

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

Source of data for Zurich model

Close
Munich , Germany
₴24771
₴31734
₴24352
₴36363
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.

-
-
-
90 000
trade
-
-
-
12 011
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.

-
-
-
29 412
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.

-
-
-
2 934
surtax

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

-
-
-
1 618
total
-
-
-
45 975
Employee

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

25 808
-
90 000
-
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.

2 934
-
2 934
-
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.

167
-
1 618
-
income

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

3 035
-
29 412
-
total
6 136
-
33 964
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
64 192
90 000
-
-
surtax

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

530
742
-
-
income
9 628
13 500
-
-
trade
11 009
15 435
-
-
chamber of commerce
156
192
-
-
total
21 323
29 869
-
-
Dividends
42 869
60 131
-
-
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.

580
818
-
-
withholding
10 554
14 869
-
-
total
11 134
15 687
-
-
Income
90 000
90 000
90 000
90 000
Total tax
38 593
45 556
33 964
45 975
After tax
51 407
44 444
56 036
44 025
Living cost
19 673
19 673
19 673
19 673
Free-cash
31 734
24 771
36 363
24 352

Estimated living cost  is ₴19673 per week

₴14368
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1574
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴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.
₴3476
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Munich model

Close
Nice , France
₴30668
₴33206
₴35129
₴32912
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
-
-
-
90 000
income
-
-
-
15 890
pensions
-
-
-
14 680
other
-
-
-
2 790
health
-
-
-
4 254
surtax
-
-
-
-
social contributions
-
-
-
2 565
total
-
-
-
40 179
Employee
18 379
-
68 938
-
social contributions
524
-
1 965
-
surtax
-
-
-
-
income
1 085
-
14 278
-
pensions
2 078
-
5 091
-
total
3 687
-
21 334
-
Employer
18 379
-
68 938
-
other
634
-
2 816
-
social contributions
55
-
207
-
unemployment
744
-
2 792
-
pensions
3 019
-
8 517
-
health
1 287
-
6 730
-
total
5 739
-
21 062
-
Corporate
65 881
90 000
-
-
surtax
-
-
-
-
income
18 447
25 200
-
-
total
18 447
25 200
-
-
Dividends
47 434
64 800
-
-
surtax
-
-
-
-
social contributions
8 158
11 146
-
-
withholding
6 071
8 294
-
-
total
14 229
19 440
-
-
Income
90 000
90 000
90 000
90 000
Total tax
42 102
44 640
42 396
40 179
After tax
47 898
45 360
47 604
49 821
Living cost
14 692
14 692
14 692
14 692
Free-cash
33 206
30 668
32 912
35 129

Estimated living cost  is ₴14692 per week

₴9264
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1195
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴250
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₴3984
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Nice model

Close
Marseille , France
₴32123
₴34510
₴36584
₴34367
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
-
-
-
90 000
income
-
-
-
15 890
pensions
-
-
-
14 680
other
-
-
-
2 790
health
-
-
-
4 254
surtax
-
-
-
-
social contributions
-
-
-
2 565
total
-
-
-
40 179
Employee
16 406
-
68 938
-
social contributions
468
-
1 965
-
surtax
-
-
-
-
income
846
-
14 278
-
pensions
1 856
-
5 091
-
total
3 170
-
21 334
-
Employer
16 406
-
68 938
-
other
566
-
2 816
-
social contributions
49
-
207
-
unemployment
664
-
2 792
-
pensions
2 696
-
8 517
-
health
1 148
-
6 730
-
total
5 123
-
21 062
-
Corporate
68 470
90 000
-
-
surtax
-
-
-
-
income
19 171
25 200
-
-
total
19 171
25 200
-
-
Dividends
49 299
64 800
-
-
surtax
-
-
-
-
social contributions
8 479
11 146
-
-
withholding
6 310
8 294
-
-
total
14 789
19 440
-
-
Income
90 000
90 000
90 000
90 000
Total tax
42 253
44 640
42 396
40 179
After tax
47 747
45 360
47 604
49 821
Living cost
13 237
13 237
13 237
13 237
Free-cash
34 510
32 123
34 367
36 584

Estimated living cost  is ₴13237 per week

₴7677
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1345
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴251
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.
₴3965
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Marseille model

Close
Vilnius , Lithuania
₴45802
₴46025
₴48692
₴46414
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
-
-
-
90 000
income
-
-
-
13 500
health
-
-
-
6 282
social contributions
-
-
-
12 420
total
-
-
-
32 202
Employee
14 560
-
90 000
-
social contributions
2 010
-
12 420
-
health
1 016
-
6 282
-
income
2 429
-
15 778
-
total
5 455
-
34 480
-
Employer
14 560
-
90 000
-
total
-
-
-
-
Corporate
75 440
90 000
-
-
income

The standard tax rate is 15%. However, small companies and agricultural companies can apply a reduced corporate income tax rate of 0% to the first year of operation when certain conditions are met; and 5% to revenues of less than €300,000 per year. We made calculations based on 5% and skipped 0%.

3 772
4 500
-
-
total
3 772
4 500
-
-
Dividends
71 667
85 500
-
-
health
5 002
5 968
-
-
social contributions
9 890
11 799
-
-
withholding
10 750
12 825
-
-
total
25 642
30 592
-
-
Income
90 000
90 000
90 000
90 000
Total tax
34 869
35 092
34 480
32 202
After tax
55 131
54 908
55 520
57 798
Living cost
9 106
9 106
9 106
9 106
Free-cash
46 025
45 802
46 414
48 692

Estimated living cost  is ₴9106 per week

₴6094
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴561
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴209
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.
₴2240
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Vilnius model

Close
Vienna , Austria
₴34531
₴33864
₴31081
₴8533
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
-
-
-
90 000
chamber of commerce
-
-
-
360
income
-
-
-
27 589
pensions
-
-
-
9 281
unemployment
-
-
-
2 634
health
-
-
-
3 838
surtax
-
-
-
85
total
-
-
-
43 787
Employee
21 461
17 114
73 755
-
other
214
171
502
-
health
830
663
1 941
-
income
2 443
1 262
22 974
-
pensions
2 198
1 752
5 137
-
unemployment
644
513
1 505
-
total
6 329
4 361
32 059
-
Employer
21 461
17 114
73 755
-
accident
279
222
652
-
other
1 019
812
3 303
-
chamber of commerce
86
68
295
-
unemployment
644
513
1 505
-
surtax
85
85
85
-
pensions
2 693
2 148
6 296
-
payroll
644
513
2 213
-
health
811
647
1 896
-
total
6 261
5 008
16 245
-
Corporate
62 278
67 876
72 125
-
income

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

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

15 569
16 969
18 031
-
total
15 569
16 969
18 031
-
Dividends
46 709
50 907
-
-
withholding
12 845
13 999
-
-
total
12 845
13 999
-
-
Income
90 000
90 000
90 000
90 000
Total tax
41 004
40 337
66 335
43 787
After tax
48 996
49 663
23 665
46 213
Living cost
15 132
15 132
15 132
15 132
Free-cash
33 864
34 531
8 533
31 081

Estimated living cost  is ₴15132 per week

₴10092
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1291
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴249
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.
₴3500
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Vienna model

Close
Brussels , Belgium
₴34099
₴28206
₴23453
₴15228
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
-
-
-
90 000
national
-
-
-
35 424
communal

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

-
-
-
4 758
social contributions
-
-
-
10 707
total
-
-
-
50 889
Employee

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

30 718
-
69 708
-
communal

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

1 602
-
3 635
-
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.

1 443
-
3 277
-
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.

2 304
-
5 228
-
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.

267
-
606
-
national
9 444
-
26 076
-
total
15 060
-
38 822
-
Employer

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

30 718
-
69 708
-
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.

399
-
906
-
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.

448
-
1 018
-
surtax
3 483
-
7 905
-
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.

2 722
-
6 176
-
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.

1 889
-
4 287
-
total
8 941
-
20 292
-
Corporate
50 341
90 000
-
-
surtax
201
376
-
-
income
10 069
18 766
-
-
total
10 270
19 142
-
-
Dividends
40 071
70 859
-
-
withholding

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

11 865
21 101
-
-
total
11 865
21 101
-
-
Income
90 000
90 000
90 000
90 000
Total tax
46 136
40 243
59 114
50 889
After tax
43 864
49 757
30 886
39 111
Living cost
15 658
15 658
15 658
15 658
Free-cash
28 206
34 099
15 228
23 453

Estimated living cost  is ₴15658 per week

₴10086
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1369
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴245
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.
₴3958
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Brussels model

Close
Barcelona , Spain
₴44308
₴41367
₴34838
₴33036
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
-
-
-
90 000
accident
-
-
-
359
income
-
-
-
27 711
pensions
-
-
-
11 264
other
-
-
-
40
unemployment
-
-
-
279
total
-
-
-
39 653
Employee
21 376
-
77 311
-
other
21
-
40
-
income
4 510
-
26 237
-
pensions
1 005
-
1 871
-
unemployment
332
-
617
-
total
5 868
-
28 765
-
Employer
21 376
-
77 311
-
accident
423
-
788
-
other
170
-
319
-
unemployment
1 176
-
2 189
-
pensions
5 044
-
9 394
-
total
6 813
-
12 690
-
Corporate
61 810
90 000
-
-
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.

9 272
13 500
-
-
total
9 272
13 500
-
-
Dividends
52 539
76 500
-
-
withholding
11 171
16 683
-
-
total
11 171
16 683
-
-
Income
90 000
90 000
90 000
90 000
Total tax
33 124
30 183
41 455
39 653
After tax
56 876
59 817
48 545
50 347
Living cost
15 509
15 509
15 509
15 509
Free-cash
41 367
44 308
33 036
34 838

Estimated living cost  is ₴15509 per week

₴11421
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1100
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴223
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.
₴2764
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Barcelona model

Close
Luxembourg , Luxembourg
₴28162
₴22305
₴19552
₴23140
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
-
-
-
90 000
accident
-
-
-
759
income
-
-
-
16 389
pensions
-
-
-
13 490
health
-
-
-
6 323
surtax
-
-
-
4 462
communal
-
-
-
5 688
total
-
-
-
47 111
Employee
32 521
-
80 393
-
health
1 447
-
3 578
-
surtax
1 993
-
4 927
-
income
3 141
-
18 980
-
pensions
2 601
-
6 431
-
total
9 182
-
33 916
-
Employer
32 521
-
80 393
-
accident
293
-
724
-
pensions
2 601
-
6 431
-
health
992
-
2 452
-
total
3 886
-
9 607
-
Corporate
53 594
90 000
-
-
surtax
563
945
-
-
communal
3 617
6 075
-
-
income
8 039
13 500
-
-
total
12 219
20 520
-
-
Dividends
41 374
69 479
-
-
income
12 865
7 559
-
-
withholding
6 206
10 422
-
-
total
19 071
17 981
-
-
Income
90 000
90 000
90 000
90 000
Total tax
44 358
38 501
43 523
47 111
After tax
45 642
51 499
46 477
42 889
Living cost
23 337
23 337
23 337
23 337
Free-cash
22 305
28 162
23 140
19 552

Estimated living cost  is ₴23337 per week

₴17506
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1414
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴247
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.
₴4169
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Luxembourg model

Close
Athens , Greece
₴46964
₴45598
₴32754
₴30128
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
-
-
-
90 000
income
-
-
-
27 436
pensions
-
-
-
11 463
other
-
-
-
-
unemployment
-
-
-
98
health
-
-
-
4 069
surtax
-
-
-
4 534
total
-
-
-
47 600
Employee
14 462
-
77 936
-
other
-
-
-
-
health
369
-
1 461
-
surtax
51
-
4 021
-
income
2 424
-
24 868
-
pensions
965
-
3 823
-
unemployment
1 006
-
3 989
-
total
4 815
-
38 162
-
Employer
14 462
-
77 936
-
other
-
-
-
-
unemployment
459
-
1 816
-
pensions
1 928
-
7 640
-
health
658
-
2 608
-
total
3 045
-
12 064
-
Corporate
72 494
90 000
-
-
income
18 849
23 400
-
-
total
18 849
23 400
-
-
Dividends
53 645
66 600
-
-
withholding
8 047
9 990
-
-
total
8 047
9 990
-
-
Income
90 000
90 000
90 000
90 000
Total tax
34 756
33 390
50 226
47 600
After tax
55 244
56 610
39 774
42 400
Living cost
9 646
9 646
9 646
9 646
Free-cash
45 598
46 964
30 128
32 754

Estimated living cost  is ₴9646 per week

₴5824
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴839
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴224
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.
₴2760
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Source of data for Athens model

Close
Naples , Italy
₴35738
₴34784
₴31108
₴27487
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
-
-
-
90 000
municipal
-
-
-
548
regional
-
-
-
1 391
national
-
-
-
23 892
social contributions
-
-
-
21 493
total
-
-
-
47 324
Employee
23 821
-
90 000
-
social contributions
8 033
-
28 178
-
regional
321
-
1 255
-
municipal
126
-
495
-
national
3 774
-
21 017
-
total
12 254
-
50 945
-
Employer
23 821
-
90 000
-
total
-
-
-
-
Corporate
66 179
90 000
-
-
nationa
15 883
21 600
-
-
municipal
3 289
4 473
-
-
total
19 172
26 073
-
-
Dividends
47 006
63 927
-
-
withholding
12 222
16 621
-
-
total
12 222
16 621
-
-
Income
90 000
90 000
90 000
90 000
Total tax
43 648
42 694
50 945
47 324
After tax
46 352
47 306
39 055
42 676
Living cost
11 568
11 568
11 568
11 568
Free-cash
34 784
35 738
27 487
31 108

Estimated living cost  is ₴11568 per week

₴7194
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1172
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴198
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.
₴3004
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Naples model

Close
Prague , Czech Republic
₴49317
₴44804
₴40096
₴36210
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
-
-
-
90 000
income
-
-
-
9 462
health
-
-
-
12 150
solidarity contribution
-
-
-
875
social contributions
-
-
-
14 769
total
-
-
-
37 256
Employee
18 600
-
70 968
-
social contributions
1 209
-
3 288
-
health
2 511
-
9 581
-
solidarity contribution
-
-
526
-
income
2 232
-
8 715
-
total
5 952
-
22 110
-
Employer
18 600
-
70 968
-
social contributions
4 650
-
12 645
-
health
1 674
-
6 387
-
total
6 324
-
19 032
-
Corporate
65 076
90 000
-
-
income
12 365
17 100
-
-
total
12 365
17 100
-
-
Dividends
52 712
72 900
-
-
withholding
7 907
10 935
-
-
total
7 907
10 935
-
-
Income
90 000
90 000
90 000
90 000
Total tax
32 548
28 035
41 142
37 256
After tax
57 452
61 965
48 858
52 744
Living cost
12 648
12 648
12 648
12 648
Free-cash
44 804
49 317
36 210
40 096

Estimated living cost  is ₴12648 per week

₴9406
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴701
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴219
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.
₴2323
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Prague model

Close
Graz , Austria
₴36007
₴35792
₴32597
₴9986
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
-
-
-
90 000
chamber of commerce
-
-
-
360
income
-
-
-
27 589
pensions
-
-
-
9 281
unemployment
-
-
-
2 634
health
-
-
-
3 838
surtax
-
-
-
-
total
-
-
-
43 702
Employee
18 772
17 114
73 835
-
other
187
171
502
-
health
726
663
1 941
-
income
1 672
1 262
23 012
-
pensions
1 922
1 752
5 137
-
unemployment
563
513
1 505
-
total
5 070
4 361
32 097
-
Employer
18 772
17 114
73 835
-
accident
244
222
652
-
other
892
812
3 305
-
chamber of commerce
75
68
295
-
unemployment
563
513
1 505
-
surtax
-
-
-
-
pensions
2 356
2 148
6 296
-
payroll
563
513
2 215
-
health
710
647
1 896
-
total
5 403
4 923
16 164
-
Corporate
65 826
67 961
72 205
-
income

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

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

16 457
16 991
18 052
-
total
16 457
16 991
18 052
-
Dividends
49 369
50 970
-
-
withholding
13 577
14 017
-
-
total
13 577
14 017
-
-
Income
90 000
90 000
90 000
90 000
Total tax
40 507
40 292
66 313
43 702
After tax
49 493
49 708
23 687
46 298
Living cost
13 701
13 701
13 701
13 701
Free-cash
35 792
36 007
9 986
32 597

Estimated living cost  is ₴13701 per week

₴8219
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1399
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴244
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.
₴3838
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Graz model

Close
Tbilisi , Georgia
₴79401
₴78257
₴83001
₴65901
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%.

-
-
-
90 000
microenterprise

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

-
-
-
900
total
-
-
-
900
Employee
7 624
-
90 000
-
income
1 525
-
18 000
-
total
1 525
-
18 000
-
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%.

82 376
90 000
-
-
total
-
-
-
-
Dividends
82 376
90 000
-
-
withholding
4 119
4 500
-
-
total
4 119
4 500
-
-
Income
90 000
90 000
90 000
90 000
Total tax
5 644
4 500
18 000
900
After tax
84 356
85 500
72 000
89 100
Living cost
6 099
6 099
6 099
6 099
Free-cash
78 257
79 401
65 901
83 001

Estimated living cost  is ₴6099 per week

₴4127
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴256
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴205
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.
₴1511
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Tbilisi model

Close
Ljubljana , Slovenia
₴50447
₴46855
₴30963
₴29009
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.

-
-
-
90 000
income
-
-
-
22 092
pensions
-
-
-
16 436
unemployment
-
-
-
135
health
-
-
-
8 856
total
-
-
-
47 519
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.

18 990
-
77 875
-
health
1 226
-
5 031
-
income
3 275
-
20 137
-
pensions
2 944
-
12 071
-
unemployment
27
-
109
-
total
7 472
-
37 348
-
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.

18 990
-
77 875
-
unemployment
11
-
46
-
pensions
1 680
-
6 892
-
health
1 265
-
5 187
-
total
2 956
-
12 125
-
Corporate
68 054
90 000
-
-
income
12 931
17 100
-
-
total
12 931
17 100
-
-
Dividends
55 123
72 900
-
-
withholding
8 268
10 935
-
-
total
8 268
10 935
-
-
Income
90 000
90 000
90 000
90 000
Total tax
31 627
28 035
49 473
47 519
After tax
58 373
61 965
40 527
42 481
Living cost
11 518
11 518
11 518
11 518
Free-cash
46 855
50 447
29 009
30 963

Estimated living cost  is ₴11518 per week

₴7905
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴738
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴223
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.
₴2653
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Ljubljana model

Close
Oslo , Norway
₴36204
₴15753
₴43645
₴65792
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
-
-
-
90 000
income
-
-
-
17 543
social contributions
-
-
-
10 260
total
-
-
-
27 803
Employee
26 601
-
-
-
social contributions
2 181
-
311
-
income
5 868
-
-
-
total
8 049
-
311
-
Employer
26 601
-
-
-
social contributions
37 507
-
5 345
-
total
37 507
-
5 345
-
Corporate
25 892
90 000
-
-
income
5 696
19 800
-
-
total
5 696
19 800
-
-
Dividends
20 196
70 200
-
-
income
4 443
15 444
-
-
total
4 443
15 444
-
-
Income
90 000
90 000
90 000
90 000
Total tax
55 695
35 244
5 656
27 803
After tax
34 305
54 756
84 344
62 197
Living cost
18 552
18 552
18 552
18 552
Free-cash
15 753
36 204
65 792
43 645

Estimated living cost  is ₴18552 per week

₴12037
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1745
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴236
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.
₴4533
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Oslo model

Close
Lisbon , Portugal
₴37722
₴37288
₴33808
₴26984
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.

-
-
-
90 000
income
-
-
-
11 447
surtax
-
-
-
-
social contributions

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

-
-
-
31 275
total
-
-
-
42 722
Employee
19 751
-
72 727
-
social contributions
2 173
-
8 000
-
surtax
-
-
-
-
income
4 108
-
24 273
-
total
6 281
-
32 273
-
Employer
19 751
-
72 727
-
social contributions
4 691
-
17 273
-
total
4 691
-
17 273
-
Corporate
65 559
90 000
-
-
surtax
-
-
-
-
income
13 768
18 900
-
-
total
13 768
18 900
-
-
Dividends
51 791
71 100
-
-
withholding
14 502
19 908
-
-
total
14 502
19 908
-
-
Income
90 000
90 000
90 000
90 000
Total tax
39 242
38 808
49 546
42 722
After tax
50 758
51 192
40 454
47 278
Living cost
13 470
13 470
13 470
13 470
Free-cash
37 288
37 722
26 984
33 808

Estimated living cost  is ₴13470 per week

₴10078
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴795
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴225
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.
₴2372
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Lisbon model

Close
Paris , France
₴24619
₴27570
₴29080
₴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
-
-
-
90 000
income
-
-
-
15 890
pensions
-
-
-
14 680
other
-
-
-
2 790
health
-
-
-
4 254
surtax
-
-
-
-
social contributions
-
-
-
2 565
total
-
-
-
40 179
Employee
26 896
-
68 938
-
social contributions
766
-
1 965
-
surtax
-
-
-
-
income
2 347
-
14 278
-
pensions
3 042
-
5 091
-
total
6 155
-
21 334
-
Employer
26 896
-
68 938
-
other
928
-
2 816
-
social contributions
81
-
207
-
unemployment
1 090
-
2 792
-
pensions
4 419
-
8 517
-
health
1 883
-
6 730
-
total
8 401
-
21 062
-
Corporate
54 703
90 000
-
-
surtax
-
-
-
-
income
15 317
25 200
-
-
total
15 317
25 200
-
-
Dividends
39 387
64 800
-
-
surtax
-
-
-
-
social contributions
6 775
11 146
-
-
withholding
5 041
8 294
-
-
total
11 816
19 440
-
-
Income
90 000
90 000
90 000
90 000
Total tax
41 689
44 640
42 396
40 179
After tax
48 311
45 360
47 604
49 821
Living cost
20 741
20 741
20 741
20 741
Free-cash
27 570
24 619
26 863
29 080

Estimated living cost  is ₴20741 per week

₴14037
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1697
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴284
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.
₴4723
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Paris model

Close
Andorra , Andorra
₴68091
₴66649
₴52879
₴55270
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
-
-
-
90 000
income
-
-
-
4 412
social contributions
-
-
-
19 800
total
-
-
-
24 212
Employee
13 806
-
77 922
-
income
-
-
4 678
-
social contributions
897
-
5 066
-
total
897
-
9 744
-
Employer
13 806
-
77 922
-
social contributions
2 140
-
12 077
-
total
2 140
-
12 077
-
Corporate
74 054
90 000
-
-
income
7 405
9 000
-
-
total
7 405
9 000
-
-
Dividends
66 649
81 000
-
-
total
-
-
-
-
Income
90 000
90 000
90 000
90 000
Total tax
10 442
9 000
21 821
24 212
After tax
79 558
81 000
68 179
65 788
Living cost
12 909
12 909
12 909
12 909
Free-cash
66 649
68 091
55 270
52 879

Estimated living cost  is ₴12909 per week

₴8347
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴973
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴243
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.
₴3346
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Andorra model

Close
Copenhagen , Denmark
-₴3558
-₴3558
₴31571
-₴3558
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
-
-
-
90 000
municipal
-
-
-
19 174
pensions
-
-
-
372
national
-
-
-
11 033
labour market
-
-
-
7 170
total
-
-
-
37 749
Employee
87 286
87 286
87 286
-
labour market
6 973
6 973
6 973
-
national
10 664
10 664
10 664
-
municipal
18 587
18 587
18 587
-
pensions
124
124
124
-
total
36 348
36 348
36 348
-
Employer
87 286
87 286
87 286
-
labour market
6 983
6 983
6 983
-
municipal
18 617
18 617
18 617
-
pensions
248
248
248
-
national
10 682
10 682
10 682
-
total
36 530
36 530
36 530
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
90 000
90 000
90 000
90 000
Total tax
72 878
72 878
72 878
37 749
After tax
17 122
17 122
17 122
52 251
Living cost
20 680
20 680
20 680
20 680
Free-cash
-3 558
-3 558
-3 558
31 571

Estimated living cost  is ₴20680 per week

₴14154
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1829
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴318
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.
₴4379
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Copenhagen model

Close
Krakow , Poland
-₴1951
₴5872
₴52229
₴40169
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
-
-
-
90 000
accident
-
-
-
108
income
-
-
-
25 560
pensions
-
-
-
1 774
other
-
-
-
158
health
-
-
-
930
total
-
-
-
28 530
Employee
14 536
-
81 928
-
health
1 665
-
9 381
-
income
1 994
-
19 884
-
pensions
1 637
-
3 253
-
total
5 296
-
32 518
-
Employer
14 536
-
81 928
-
accident
243
-
1 368
-
unemployment
356
-
2 007
-
pensions
2 364
-
4 697
-
total
2 963
-
8 072
-
Corporate
72 501
90 000
-
-
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.

65 251
81 000
-
-
total
65 251
81 000
-
-
Dividends
7 250
9 000
-
-
withholding
1 377
1 710
-
-
total
1 377
1 710
-
-
Income
90 000
90 000
90 000
90 000
Total tax
74 887
82 710
40 590
28 530
After tax
15 113
7 290
49 410
61 470
Living cost
9 241
9 241
9 241
9 241
Free-cash
5 872
-1 951
40 169
52 229

Estimated living cost  is ₴9241 per week

₴6726
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴527
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.
₴1814
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Krakow model

Close
Helsinki , Finland
₴39017
₴40342
₴39476
₴29166
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

-
-
-
90 000
municipal
-
-
-
15 983
health
-
-
-
1 207
national
-
-
-
16 847
total
-
-
-
34 037
Employee
22 594
-
75 713
-
health
169
-
987
-
municipal
3 701
-
12 327
-
pensions
1 525
-
5 110
-
unemployment
339
-
1 136
-
national
373
-
10 500
-
total
6 107
-
30 060
-
Employer
22 594
-
75 713
-
accident
23
-
76
-
unemployment
147
-
492
-
pensions
3 920
-
13 136
-
health
174
-
583
-
total
4 264
-
14 287
-
Corporate
63 144
90 000
-
-
income
12 629
18 000
-
-
total
12 629
18 000
-
-
Dividends

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

37 886
54 000
-
-
national
3 352
6 776
-
-
municipal
6 819
9 720
-
-
total
10 171
16 496
-
-
Income
90 000
90 000
90 000
90 000
Total tax
33 171
34 496
44 347
34 037
After tax
56 829
55 504
45 653
55 963
Living cost
16 487
16 487
16 487
16 487
Free-cash
40 342
39 017
29 166
39 476

Estimated living cost  is ₴16487 per week

₴10769
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1586
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴262
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.
₴3870
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Helsinki model

Close
Larnaca , Cyprus
₴55665
₴53330
₴50853
₴50099
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
-
-
-
90 000
income
-
-
-
19 961
health
-
-
-
2 295
social contributions
-
-
-
6 948
total
-
-
-
29 204
Employee
33 022
33 022
84 736
-
social contributions
1 248
2 741
3 697
-
health
256
561
1 441
-
income
3 595
3 057
19 555
-
total
5 099
6 359
24 693
-
Employer
33 022
33 022
84 736
-
social contributions
1 248
2 741
3 697
-
health
278
611
1 568
-
total
1 526
3 352
5 265
-
Corporate
73 431
53 627
-
-
income
9 179
6 704
-
-
total
9 179
6 704
-
-
Dividends
64 253
46 923
-
-
withholding
10 923
7 977
-
-
total
10 923
7 977
-
-
Income
90 000
90 000
90 000
90 000
Total tax
26 727
24 392
29 958
29 204
After tax
63 273
65 608
60 042
60 796
Living cost
9 943
9 943
9 943
9 943
Free-cash
53 330
55 665
50 099
50 853

Estimated living cost  is ₴9943 per week

₴5959
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴975
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴220
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.
₴2789
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Larnaca model

Close
Podgorica , Montenegro
₴67711
₴65526
₴69608
₴60995
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader

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

  • up to €9,000.00, 60% of the average monthly wage in Montenegro
  • up to €15,000.00, 100% of the average monthly wage in Montenegro
  • in excess of €15,000, 150% of the average monthly wage in Montenegro
-
-
-
90 000
income
-
-
-
9 276
pensions
-
-
-
2 732
unemployment
-
-
-
12
health
-
-
-
1 554
total
-
-
-
13 574
Employee

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

9 857
-
85 803
-
health
838
-
3 463
-
income
674
-
8 211
-
pensions
1 478
-
6 112
-
unemployment
49
-
204
-
total
3 039
-
17 990
-
Employer

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

9 857
-
85 803
-
unemployment
49
-
204
-
pensions
542
-
2 241
-
health
424
-
1 752
-
total
1 015
-
4 197
-
Corporate
79 128
90 000
-
-
income
7 122
8 100
-
-
total
7 122
8 100
-
-
Dividends
72 007
81 900
-
-
withholding
6 480
7 371
-
-
total
6 480
7 371
-
-
Income
90 000
90 000
90 000
90 000
Total tax
17 656
15 471
22 187
13 574
After tax
72 344
74 529
67 813
76 426
Living cost
6 818
6 818
6 818
6 818
Free-cash
65 526
67 711
60 995
69 608

Estimated living cost  is ₴6818 per week

₴4350
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴491
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴203
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.
₴1773
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Podgorica model

Close
Valencia , Spain
₴48008
₴46113
₴38538
₴36736
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
-
-
-
90 000
accident
-
-
-
359
income
-
-
-
27 711
pensions
-
-
-
11 264
other
-
-
-
40
unemployment
-
-
-
279
total
-
-
-
39 653
Employee
15 879
-
77 311
-
other
15
-
40
-
income
3 061
-
26 237
-
pensions
746
-
1 871
-
unemployment
246
-
617
-
total
4 068
-
28 765
-
Employer
15 879
-
77 311
-
accident
315
-
788
-
other
127
-
319
-
unemployment
874
-
2 189
-
pensions
3 747
-
9 394
-
total
5 063
-
12 690
-
Corporate
69 059
90 000
-
-
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.

10 359
13 500
-
-
total
10 359
13 500
-
-
Dividends
58 700
76 500
-
-
withholding
12 588
16 683
-
-
total
12 588
16 683
-
-
Income
90 000
90 000
90 000
90 000
Total tax
32 078
30 183
41 455
39 653
After tax
57 922
59 817
48 545
50 347
Living cost
11 809
11 809
11 809
11 809
Free-cash
46 113
48 008
36 736
38 538

Estimated living cost  is ₴11809 per week

₴7971
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1135
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴207
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.
₴2496
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Valencia model

Close
Istanbul , Turkey
₴54985
₴54791
₴56635
₴56551
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
-
-
-
90 000
income
-
-
-
30 711
pensions
-
-
-
857
health
-
-
-
622
total
-
-
-
32 190
Employee
1 790
-
89 036
-
health
90
-
214
-
income
346
-
30 666
-
pensions
161
-
386
-
unemployment
18
-
43
-
total
615
-
31 309
-
Employer
1 790
-
89 036
-
unemployment
36
-
86
-
pensions
197
-
472
-
health
170
-
407
-
total
403
-
965
-
Corporate
87 807
90 000
-
-
income
19 318
19 800
-
-
total
19 318
19 800
-
-
Dividends
68 489
70 200
-
-
withholding
13 698
14 040
-
-
total
13 698
14 040
-
-
Income
90 000
90 000
90 000
90 000
Total tax
34 034
33 840
32 274
32 190
After tax
55 966
56 160
57 726
57 810
Living cost
1 175
1 175
1 175
1 175
Free-cash
54 791
54 985
56 551
56 635

Estimated living cost  is ₴1175 per week

₴698
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴95
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴27
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.
₴355
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Source of data for Istanbul model

Close
Belgrade , Serbia
₴57605
₴55495
₴49886
₴49886
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.

-
-
-
90 000
income
-
-
-
20 708
pensions
-
-
-
8 244
unemployment
-
-
-
476
health
-
-
-
3 266
total
-
-
-
32 694
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.

11 188
-
84 325
-
health
576
-
1 633
-
income
1 542
-
20 708
-
pensions
1 566
-
4 439
-
unemployment
84
-
238
-
total
3 768
-
27 018
-
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.

11 188
-
84 325
-
unemployment
84
-
238
-
pensions
1 343
-
3 805
-
health
576
-
1 633
-
total
2 003
-
5 676
-
Corporate
76 809
90 000
-
-
income
11 521
13 500
-
-
total
11 521
13 500
-
-
Dividends
65 288
76 500
-
-
withholding
9 793
11 475
-
-
total
9 793
11 475
-
-
Income
90 000
90 000
90 000
90 000
Total tax
27 085
24 975
32 694
32 694
After tax
62 915
65 025
57 306
57 306
Living cost
7 420
7 420
7 420
7 420
Free-cash
55 495
57 605
49 886
49 886

Estimated living cost  is ₴7420 per week

₴4996
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴574
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴215
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.
₴1635
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Belgrade model

Close
Porto , Portugal
₴39615
₴39459
₴35701
₴28877
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.

-
-
-
90 000
income
-
-
-
11 447
surtax
-
-
-
-
social contributions

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

-
-
-
31 275
total
-
-
-
42 722
Employee
16 667
-
72 727
-
social contributions
1 834
-
8 000
-
surtax
-
-
-
-
income
3 257
-
24 273
-
total
5 091
-
32 273
-
Employer
16 667
-
72 727
-
social contributions
3 958
-
17 273
-
total
3 958
-
17 273
-
Corporate
69 374
90 000
-
-
surtax
-
-
-
-
income
14 569
18 900
-
-
total
14 569
18 900
-
-
Dividends
54 806
71 100
-
-
withholding
15 346
19 908
-
-
total
15 346
19 908
-
-
Income
90 000
90 000
90 000
90 000
Total tax
38 964
38 808
49 546
42 722
After tax
51 036
51 192
40 454
47 278
Living cost
11 577
11 577
11 577
11 577
Free-cash
39 459
39 615
28 877
35 701

Estimated living cost  is ₴11577 per week

₴8200
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴804
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴205
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.
₴2368
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Porto model

Close
Madrid , Spain
₴44725
₴41915
₴35255
₴33453
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
-
-
-
90 000
accident
-
-
-
359
income
-
-
-
27 711
pensions
-
-
-
11 264
other
-
-
-
40
unemployment
-
-
-
279
total
-
-
-
39 653
Employee
20 740
-
77 311
-
other
20
-
40
-
income
4 332
-
26 237
-
pensions
975
-
1 871
-
unemployment
321
-
617
-
total
5 648
-
28 765
-
Employer
20 740
-
77 311
-
accident
411
-
788
-
other
166
-
319
-
unemployment
1 141
-
2 189
-
pensions
4 895
-
9 394
-
total
6 613
-
12 690
-
Corporate
62 648
90 000
-
-
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.

9 397
13 500
-
-
total
9 397
13 500
-
-
Dividends
53 251
76 500
-
-
withholding
11 335
16 683
-
-
total
11 335
16 683
-
-
Income
90 000
90 000
90 000
90 000
Total tax
32 993
30 183
41 455
39 653
After tax
57 007
59 817
48 545
50 347
Living cost
15 092
15 092
15 092
15 092
Free-cash
41 915
44 725
33 453
35 255

Estimated living cost  is ₴15092 per week

₴10839
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1174
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴213
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.
₴2868
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Madrid model

Close
Sofia , Bulgaria
₴69564
₴66947
₴65109
₴68793
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
-
-
-
90 000
income
-
-
-
13 500
pensions

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

-
-
-
2 220
unemployment
-
-
-
60
health
-
-
-
1 725
total
-
-
-
17 505
Employee
9 780
-
87 058
-
health
450
-
690
-
accident

We are using the highest rate at 1.1%.

107
-
165
-
income
978
-
8 706
-
pensions

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

859
-
1 317
-
total
2 394
-
10 878
-
Employer
9 780
-
87 058
-
accident

We are using the highest rate at 1.1%.

107
-
165
-
unemployment
59
-
90
-
pensions

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

1 078
-
1 653
-
health
675
-
1 035
-
total
1 919
-
2 943
-
Corporate
78 301
90 000
-
-
income
7 830
9 000
-
-
total
7 830
9 000
-
-
Dividends
70 471
81 000
-
-
withholding
3 524
4 050
-
-
total
3 524
4 050
-
-
Income
90 000
90 000
90 000
90 000
Total tax
15 667
13 050
13 821
17 505
After tax
74 333
76 950
76 179
72 495
Living cost
7 386
7 386
7 386
7 386
Free-cash
66 947
69 564
68 793
65 109

Estimated living cost  is ₴7386 per week

₴4885
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴423
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴176
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.
₴1902
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Sofia model

Close
Berlin , Germany
₴29717
₴35335
₴29407
₴39457
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.

-
-
-
90 000
trade
-
-
-
10 050
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.

-
-
-
29 412
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.

-
-
-
2 934
surtax

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

-
-
-
1 618
total
-
-
-
44 014
Employee

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

21 367
-
90 000
-
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.

2 934
-
2 934
-
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.

97
-
1 618
-
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.

1 757
-
29 412
-
total
4 788
-
33 964
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
68 633
90 000
-
-
surtax

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

566
742
-
-
income
10 295
13 500
-
-
trade
9 848
12 915
-
-
chamber of commerce
165
197
-
-
total
20 874
27 354
-
-
Dividends
47 758
62 645
-
-
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.

648
852
-
-
withholding
11 776
15 498
-
-
total
12 424
16 350
-
-
Income
90 000
90 000
90 000
90 000
Total tax
38 086
43 704
33 964
44 014
After tax
51 914
46 296
56 036
45 986
Living cost
16 579
16 579
16 579
16 579
Free-cash
35 335
29 717
39 457
29 407

Estimated living cost  is ₴16579 per week

₴11437
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1784
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴240
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.
₴3118
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Berlin model

Close
Dublin , Ireland
₴38537
₴39485
₴21287
₴21287
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
-
-
-
90 000
income
-
-
-
28 902
social contributions
-
-
-
15 348
total
-
-
-
44 250
Employee
33 591
-
90 000
-
income
6 339
-
28 902
-
social contributions
2 791
-
15 348
-
total
9 130
-
44 250
-
Employer
33 591
-
90 000
-
total
-
-
-
-
Corporate
56 409
90 000
-
-
income
7 051
11 250
-
-
total
7 051
11 250
-
-
Dividends
49 358
78 750
-
-
withholding
9 871
15 750
-
-
total
9 871
15 750
-
-
Income
90 000
90 000
90 000
90 000
Total tax
26 052
27 000
44 250
44 250
After tax
63 948
63 000
45 750
45 750
Living cost
24 463
24 463
24 463
24 463
Free-cash
39 485
38 537
21 287
21 287

Estimated living cost  is ₴24463 per week

₴18611
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1993
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴234
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.
₴3625
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Dublin model

Close
Sliema , Malta
₴40642
₴42142
₴58033
₴47527
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.

-
-
-
90 000
income
-
-
-
13 500
health

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

-
-
-
2 878
total
-
-
-
16 378
Employee
19 700
-
88 025
-
income
2 138
-
22 934
-
social contributions
1 974
-
1 975
-
total
4 112
-
24 909
-
Employer
19 700
-
88 025
-
social contributions
1 974
-
1 975
-
total
1 974
-
1 975
-
Corporate
68 326
90 000
-
-
income
23 914
31 500
-
-
total
23 914
31 500
-
-
Dividends
44 412
58 500
-
-
social contributions
2 269
2 269
-
-
total
2 269
2 269
-
-
Income
90 000
90 000
90 000
90 000
Total tax
32 269
33 769
26 884
16 378
After tax
57 731
56 231
63 116
73 622
Living cost
15 589
15 589
15 589
15 589
Free-cash
42 142
40 642
47 527
58 033

Estimated living cost  is ₴15589 per week

₴10268
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1229
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴239
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.
₴3852
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Sliema model

Close
Edinburgh , United Kingdom
₴41363
₴43922
₴42585
₴34515
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
-
-
-
90 000
income
-
-
-
27 194
pensions
-
-
-
4 166
total
-
-
-
31 360
Employee
22 038
-
78 491
-
health
287
-
1 084
-
income
4 013
-
21 815
-
pensions
1 682
-
5 022
-
total
5 982
-
27 921
-
Employer
22 038
-
78 491
-
pensions
2 227
-
10 017
-
health
419
-
1 492
-
total
2 646
-
11 509
-
Corporate
65 317
90 000
-
-
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.

12 410
17 100
-
-
total
12 410
17 100
-
-
Dividends
52 907
72 900
-
-
withholding
8 985
15 482
-
-
total
8 985
15 482
-
-
Income
90 000
90 000
90 000
90 000
Total tax
30 023
32 582
39 430
31 360
After tax
59 977
57 418
50 570
58 640
Living cost
16 055
16 055
16 055
16 055
Free-cash
43 922
41 363
34 515
42 585

Estimated living cost  is ₴16055 per week

₴11014
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1476
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.
₴3363
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Additional information

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

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

Source of data for Edinburgh model

Close
Warsaw , Poland
-₴2866
₴5732
₴51314
₴39254
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
-
-
-
90 000
accident
-
-
-
108
income
-
-
-
25 560
pensions
-
-
-
1 774
other
-
-
-
158
health
-
-
-
930
total
-
-
-
28 530
Employee
15 975
-
81 928
-
health
1 829
-
9 381
-
income
2 192
-
19 884
-
pensions
1 799
-
3 253
-
total
5 820
-
32 518
-
Employer
15 975
-
81 928
-
accident
267
-
1 368
-
unemployment
391
-
2 007
-
pensions
2 597
-
4 697
-
total
3 255
-
8 072
-
Corporate
70 769
90 000
-
-
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.

63 692
81 000
-
-
total
63 692
81 000
-
-
Dividends
7 077
9 000
-
-
withholding
1 345
1 710
-
-
total
1 345
1 710
-
-
Income
90 000
90 000
90 000
90 000
Total tax
74 112
82 710
40 590
28 530
After tax
15 888
7 290
49 410
61 470
Living cost
10 156
10 156
10 156
10 156
Free-cash
5 732
-2 866
39 254
51 314

Estimated living cost  is ₴10156 per week

₴7453
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴592
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴205
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.
₴1906
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Additional information

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

Source of data for Warsaw model

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Skopje , Macedonia
₴63063
₴61767
₴50312
₴59734
S + D Salary + Dividends

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

Dividends

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

Salary

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

Sole trader

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

Sole trader

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

-
-
-
90 000
work injury
-
-
-
343
health insurance
-
-
-
5 070
income
-
-
-
15 059
pensions
-
-
-
12 607
unemployment
-
-
-
822
total
-
-
-
33 901
Employee

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

9 259
-
90 000
-
work injury
46
-
171
-
income
926
-
15 059
-
pensions
1 704
-
6 303
-
health insurance
685
-
2 535
-
unemployment
111
-
411
-
total
3 472
-
24 479
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
80 741
90 000
-
-
income

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

8 074
9 000
-
-
total
8 074
9 000
-
-
Dividends
72 667
81 000
-
-
withholding
10 900
12 150
-
-
total
10 900
12 150
-
-
Income
90 000
90 000
90 000
90 000
Total tax
22 446
21 150
24 479
33 901
After tax
67 554
68 850
65 521
56 099
Living cost
5 787
5 787
5 787
5 787
Free-cash
61 767
63 063
59 734
50 312

Estimated living cost  is ₴5787 per week

₴3585
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴421
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴181
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.
₴1601
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Skopje model

Close
Rome , Italy
₴30298
₴28345
₴24752
₴21224
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
-
-
-
90 000
municipal
-
-
-
617
regional
-
-
-
2 138
national
-
-
-
23 892
social contributions
-
-
-
21 493
total
-
-
-
48 140
Employee
36 187
-
90 000
-
social contributions
12 202
-
28 178
-
regional
546
-
1 916
-
municipal
216
-
557
-
national
6 115
-
21 017
-
total
19 079
-
51 668
-
Employer
36 187
-
90 000
-
total
-
-
-
-
Corporate
53 813
90 000
-
-
nationa
12 915
21 600
-
-
municipal
2 594
4 338
-
-
total
15 509
25 938
-
-
Dividends
38 304
64 062
-
-
withholding
9 959
16 656
-
-
total
9 959
16 656
-
-
Income
90 000
90 000
90 000
90 000
Total tax
44 547
42 594
51 668
48 140
After tax
45 453
47 406
38 332
41 860
Living cost
17 108
17 108
17 108
17 108
Free-cash
28 345
30 298
21 224
24 752

Estimated living cost  is ₴17108 per week

₴12017
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1177
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴258
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₴3655
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Rome model

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