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
₴ 91000
per

Your estimated
City
free-cash

Dresden , Germany
₴32405
₴43598
₴37627
₴32884
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.

-
-
-
91 000
trade
-
-
-
11 193
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.

-
-
-
2 929
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.

-
-
-
29 845
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.

-
-
-
1 641
total
-
-
-
45 608
Employee

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

16 400
-
91 000
-
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.

25
-
1 641
-
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.

458
-
29 845
-
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.

2 929
-
2 929
-
total
3 412
-
34 415
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
74 600
91 000
-
-
trade
11 750
14 332
-
-
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.

615
751
-
-
income
11 190
13 650
-
-
chamber of commerce
173
196
-
-
total
23 728
28 929
-
-
Dividends
50 873
62 070
-
-
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.

691
845
-
-
withholding
12 555
15 355
-
-
total
13 246
16 200
-
-
Income
91 000
91 000
91 000
91 000
Total tax
40 386
45 129
34 415
45 608
After tax
50 614
45 871
56 585
45 392
Living cost
12 987
12 987
12 987
12 987
Free-cash
37 627
32 884
43 598
32 405

Estimated living cost  is ₴12987 per week

₴8169
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1514
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴242
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.
₴3061
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
₴30567
₴31055
₴34786
₴35148
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
-
-
-
91 000
social contributions
-
-
-
978
municipal
-
-
-
10 081
national
-
-
-
16 818
pensions
-
-
-
10 920
total
-
-
-
38 797
Employee
33 540
-
78 669
-
pensions
1 342
-
3 147
-
national
6 420
-
17 590
-
municipal
4 143
-
10 433
-
total
11 905
-
31 170
-
Employer
33 540
-
78 669
-
pensions
2 683
-
6 293
-
social contributions
361
-
846
-
total
3 044
-
7 139
-
Corporate
52 203
91 000
-
-
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%.

10 441
18 200
-
-
total
10 441
18 200
-
-
Dividends
41 762
72 800
-
-
withholding
9 188
16 016
-
-
total
9 188
16 016
-
-
Income
91 000
91 000
91 000
91 000
Total tax
34 578
34 216
38 309
38 797
After tax
56 422
56 784
52 691
52 203
Living cost
21 636
21 636
21 636
21 636
Free-cash
34 786
35 148
31 055
30 567

Estimated living cost  is ₴21636 per week

₴14706
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴2011
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.
₴4595
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
₴23812
₴30357
₴60363
₴63880
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.

-
-
-
91 000
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.

-
-
-
16 428
income
-
-
-
18 635
microenterprise
-
-
-
-
surtax
-
-
-
23 205
total
-
-
-
58 268
Employee
12 529
-
70 892
-
income
2 230
-
15 715
-
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.

1 378
-
5 621
-
surtax
-
-
10 279
-
total
3 608
-
31 615
-
Employer
12 529
-
70 892
-
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.

3 018
-
12 310
-
surtax
-
-
7 798
-
total
3 018
-
20 108
-
Corporate
75 453
91 000
-
-
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%.

15 091
18 200
-
-
total
15 091
18 200
-
-
Dividends

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

60 363
72 800
-
-
total
-
-
-
-
Income
91 000
91 000
91 000
91 000
Total tax
21 717
18 200
51 723
58 268
After tax
69 283
72 800
39 277
32 732
Living cost
8 920
8 920
8 920
8 920
Free-cash
60 363
63 880
30 357
23 812

Estimated living cost  is ₴8920 per week

₴5691
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴849
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.
₴2177
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
₴31200
₴40246
₴24697
₴27322
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
-
-
-
91 000
health
-
-
-
5 287
income
-
-
-
31 527
pensions
-
-
-
5 024
total
-
-
-
41 838
Employee
36 616
36 616
83 032
-
income

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

5 993
5 993
14 512
-
pensions
6 591
5 024
5 024
-
health
5 620
4 780
5 287
-
total
18 204
15 797
24 823
-
Employer
36 616
36 616
83 032
-
pensions
2 548
2 548
3 168
-
health
2 545
2 545
3 163
-
unemployment
1 318
1 318
1 638
-
total
6 411
6 411
7 969
-
Corporate
48 422
47 973
-
-
income
9 684
9 595
-
-
total
9 684
9 595
-
-
Dividends
38 737
38 378
-
-
withholding
5 810
5 757
-
-
income
8 232
8 156
-
-
total
14 042
13 913
-
-
Income
91 000
91 000
91 000
91 000
Total tax
48 341
45 716
32 792
41 838
After tax
42 659
45 284
58 208
49 162
Living cost
17 962
17 962
17 962
17 962
Free-cash
24 697
27 322
40 246
31 200

Estimated living cost  is ₴17962 per week

₴12729
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1619
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.
₴3328
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
₴29114
₴28713
₴32824
₴33194
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
-
-
-
91 000
other
-
-
-
4 200
unemployment
-
-
-
36
accident
-
-
-
72
municipal
-
-
-
24 014
health
-
-
-
2 255
national
-
-
-
10 910
pensions
-
-
-
3 907
total
-
-
-
45 394
Employee
23 499
-
79 644
-
national
-
-
10 689
-
municipal
7 007
-
23 750
-
total
7 007
-
34 439
-
Employer
23 499
-
79 644
-
pensions
2 540
-
3 907
-
other
2 731
-
4 200
-
accident
47
-
72
-
health
1 445
-
2 223
-
unemployment
620
-
954
-
total
7 383
-
11 356
-
Corporate
60 118
91 000
-
-
income
13 226
20 020
-
-
total
13 226
20 020
-
-
Dividends
46 892
70 980
-
-
withholding
14 068
21 294
-
-
total
14 068
21 294
-
-
Income
91 000
91 000
91 000
91 000
Total tax
41 684
41 314
45 795
45 394
After tax
49 316
49 686
45 205
45 606
Living cost
16 492
16 492
16 492
16 492
Free-cash
32 824
33 194
28 713
29 114

Estimated living cost  is ₴16492 per week

₴10930
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1618
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.
₴3693
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
₴28051
₴39741
₴34584
₴28561
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.

-
-
-
91 000
trade
-
-
-
11 690
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.

-
-
-
2 929
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.

-
-
-
29 845
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.

-
-
-
1 641
total
-
-
-
46 105
Employee

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

21 744
-
91 000
-
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.

103
-
1 641
-
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.

1 868
-
29 845
-
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.

2 929
-
2 929
-
total
4 900
-
34 415
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
69 256
91 000
-
-
trade
11 392
14 969
-
-
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.

571
751
-
-
income
10 388
13 650
-
-
chamber of commerce
164
194
-
-
total
22 515
29 564
-
-
Dividends
46 741
61 435
-
-
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.

634
836
-
-
withholding
11 523
15 195
-
-
total
12 157
16 031
-
-
Income
91 000
91 000
91 000
91 000
Total tax
39 572
45 595
34 415
46 105
After tax
51 428
45 405
56 585
44 895
Living cost
16 844
16 844
16 844
16 844
Free-cash
34 584
28 561
39 741
28 051

Estimated living cost  is ₴16844 per week

₴11265
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1776
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.
₴3551
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
₴47517
₴46758
₴50650
₴52428
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
-
-
-
91 000
social contributions
-
-
-
6 937
health
-
-
-
2 321
income
-
-
-
20 318
total
-
-
-
29 576
Employee
32 971
32 971
85 723
-
income
3 462
3 052
19 910
-
social contributions
1 602
2 736
3 691
-
health
328
561
1 457
-
total
5 392
6 349
25 058
-
Employer
32 971
32 971
85 723
-
health
357
610
1 586
-
social contributions
1 602
2 736
3 691
-
total
1 959
3 346
5 277
-
Corporate
69 741
54 683
-
-
income
8 718
6 836
-
-
total
8 718
6 836
-
-
Dividends
61 023
47 847
-
-
withholding
10 374
8 134
-
-
total
10 374
8 134
-
-
Income
91 000
91 000
91 000
91 000
Total tax
26 443
24 665
30 335
29 576
After tax
64 557
66 335
60 665
61 424
Living cost
13 907
13 907
13 907
13 907
Free-cash
50 650
52 428
46 758
47 517

Estimated living cost  is ₴13907 per week

₴9507
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1086
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.
₴3081
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
₴55219
₴44933
₴43430
₴43266
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
-
-
-
91 000
unemployment
-
-
-
1 365
health
-
-
-
6 370
income
-
-
-
11 125
pensions
-
-
-
9 100
total
-
-
-
27 960
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.

11 289
4 493
76 151
-
income
1 380
549
9 309
-
pensions
1 129
449
7 615
-
unemployment
169
67
1 142
-
health
790
315
5 331
-
total
3 468
1 380
23 397
-
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.

11 289
4 493
76 151
-
pensions
2 201
876
14 849
-
total
2 201
876
14 849
-
Corporate
77 510
85 631
-
-
income
6 976
7 707
-
-
total
6 976
7 707
-
-
Dividends
70 534
77 924
-
-
social contributions
13 703
15 144
-
-
withholding
13 401
14 806
-
-
total
27 104
29 950
-
-
Income
91 000
91 000
91 000
91 000
Total tax
39 749
39 913
38 246
27 960
After tax
51 251
51 087
52 754
63 040
Living cost
7 821
7 821
7 821
7 821
Free-cash
43 430
43 266
44 933
55 219

Estimated living cost  is ₴7821 per week

₴5337
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴640
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴156
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₴1688
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
₴38420
₴42097
₴59781
₴62444
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
-
-
-
91 000
health
-
-
-
11 830
income
-
-
-
12 194
pensions
-
-
-
18 200
total
-
-
-
42 224
Employee
12 164
-
68 012
-
income
1 369
-
13 112
-
pensions
243
-
1 360
-
unemployment
194
-
1 088
-
total
1 806
-
15 560
-
Employer
12 164
-
68 012
-
pensions
2 433
-
13 602
-
health
1 581
-
8 841
-
unemployment
98
-
544
-
total
4 112
-
22 987
-
Corporate
74 725
91 000
-
-
income
14 945
18 200
-
-
total
14 945
18 200
-
-
Dividends
59 780
72 800
-
-
total
-
-
-
-
Income
91 000
91 000
91 000
91 000
Total tax
20 863
18 200
38 547
42 224
After tax
70 137
72 800
52 453
48 776
Living cost
10 356
10 356
10 356
10 356
Free-cash
59 781
62 444
42 097
38 420

Estimated living cost  is ₴10356 per week

₴7103
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴617
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴208
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₴2428
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details Source

Source of data for Tallinn model

Close
Gdansk , Poland
₴52753
₴40586
₴5929
-₴2027
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
-
-
-
91 000
other
-
-
-
158
accident
-
-
-
108
health
-
-
-
932
income
-
-
-
25 874
pensions
-
-
-
1 777
total
-
-
-
28 849
Employee
14 784
-
82 879
-
income
2 028
-
20 147
-
pensions
1 665
-
3 259
-
health
1 693
-
9 490
-
total
5 386
-
32 896
-
Employer
14 784
-
82 879
-
pensions
2 404
-
4 706
-
accident
247
-
1 384
-
unemployment
362
-
2 030
-
total
3 013
-
8 120
-
Corporate
73 203
91 000
-
-
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.

65 883
81 900
-
-
total
65 883
81 900
-
-
Dividends
7 320
9 100
-
-
withholding
1 391
1 729
-
-
total
1 391
1 729
-
-
Income
91 000
91 000
91 000
91 000
Total tax
75 673
83 629
41 016
28 849
After tax
15 327
7 371
49 984
62 151
Living cost
9 398
9 398
9 398
9 398
Free-cash
5 929
-2 027
40 586
52 753

Estimated living cost  is ₴9398 per week

₴6888
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴521
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.
₴1793
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
₴86226
₴68936
₴81862
₴82586
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%.

-
-
-
91 000
microenterprise

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

-
-
-
910
total
-
-
-
910
Employee
4 830
-
91 000
-
income
966
-
18 200
-
total
966
-
18 200
-
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%.

86 170
91 000
-
-
total
-
-
-
-
Dividends
86 170
91 000
-
-
withholding
4 308
4 550
-
-
total
4 308
4 550
-
-
Income
91 000
91 000
91 000
91 000
Total tax
5 274
4 550
18 200
910
After tax
85 726
86 450
72 800
90 090
Living cost
3 864
3 864
3 864
3 864
Free-cash
81 862
82 586
68 936
86 226

Estimated living cost  is ₴3864 per week

₴2395
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴321
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴106
Clothing and shoes. We estimate one pair of shoes and trainers, and several items of clothing each year, or slightly more often if you choose cheaper mass market stores. Twice as often for kids.
₴1042
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
₴42428
₴41662
₴52539
₴55432
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
-
-
-
91 000
other
-
-
-
3 097
health
-
-
-
2 869
income
-
-
-
15 532
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.

-
-
-
15 649
total
-
-
-
37 147
Employee
15 568
-
74 495
-
income
2 680
-
15 278
-
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.

1 090
-
4 564
-
unemployment
155
-
652
-
health
218
-
913
-
total
4 143
-
21 407
-
Employer
15 568
-
74 495
-
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.

2 647
-
11 085
-
other
779
-
3 260
-
accident
124
-
596
-
health
218
-
913
-
unemployment
155
-
652
-
total
3 923
-
16 506
-
Corporate
71 508
91 000
-
-
income
15 016
19 110
-
-
total
15 016
19 110
-
-
Dividends
56 492
71 890
-
-
withholding
3 954
5 033
-
-
total
3 954
5 033
-
-
Income
91 000
91 000
91 000
91 000
Total tax
27 036
24 143
37 913
37 147
After tax
63 964
66 857
53 087
53 853
Living cost
11 425
11 425
11 425
11 425
Free-cash
52 539
55 432
41 662
42 428

Estimated living cost  is ₴11425 per week

₴8073
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴771
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.
₴2397
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
₴30368
₴22215
₴32573
₴29100
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
-
-
-
91 000
income
-
-
-
27 603
pensions
-
-
-
4 181
total
-
-
-
31 784
Employee
40 816
-
79 354
-
income
7 357
-
22 166
-
pensions
3 938
-
5 033
-
health
673
-
1 093
-
total
11 968
-
28 292
-
Employer
40 816
-
79 354
-
pensions
4 819
-
10 137
-
health
775
-
1 508
-
total
5 594
-
11 645
-
Corporate
44 590
91 000
-
-
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.

8 472
17 290
-
-
total
8 472
17 290
-
-
Dividends
36 118
73 710
-
-
withholding
3 545
15 762
-
-
total
3 545
15 762
-
-
Income
91 000
91 000
91 000
91 000
Total tax
29 579
33 052
39 937
31 784
After tax
61 421
57 948
51 063
59 216
Living cost
28 848
28 848
28 848
28 848
Free-cash
32 573
29 100
22 215
30 368

Estimated living cost  is ₴28848 per week

₴21616
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴3389
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.
₴3608
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
₴67727
₴71462
₴70190
₴72182
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
-
-
-
91 000
unemployment
-
-
-
60
health
-
-
-
1 723
income
-
-
-
13 650
pensions

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

-
-
-
2 217
total
-
-
-
17 650
Employee
7 446
-
88 061
-
income
744
-
8 806
-
pensions

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

654
-
1 315
-
health
342
-
689
-
accident

We are using the highest rate at 1.1%.

82
-
165
-
total
1 822
-
10 975
-
Employer
7 446
-
88 061
-
pensions

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

821
-
1 651
-
accident

We are using the highest rate at 1.1%.

82
-
165
-
health
514
-
1 034
-
unemployment
45
-
90
-
total
1 462
-
2 940
-
Corporate
82 093
91 000
-
-
income
8 209
9 100
-
-
total
8 209
9 100
-
-
Dividends
73 884
81 900
-
-
withholding
3 694
4 095
-
-
total
3 694
4 095
-
-
Income
91 000
91 000
91 000
91 000
Total tax
15 187
13 195
13 915
17 650
After tax
75 813
77 805
77 085
73 350
Living cost
5 623
5 623
5 623
5 623
Free-cash
70 190
72 182
71 462
67 727

Estimated living cost  is ₴5623 per week

₴3283
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.
₴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

Source of data for Varna model

Close
Amsterdam , Netherlands
₴25386
₴34432
₴22587
₴21508
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
-
-
-
91 000
health
-
-
-
5 287
income
-
-
-
31 527
pensions
-
-
-
5 024
total
-
-
-
41 838
Employee
39 753
36 616
83 032
-
income

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

5 993
5 993
14 512
-
pensions
5 024
5 024
5 024
-
health
4 959
4 780
5 287
-
total
15 976
15 797
24 823
-
Employer
39 753
36 616
83 032
-
pensions
2 767
2 548
3 168
-
health
2 762
2 545
3 163
-
unemployment
1 431
1 318
1 638
-
total
6 960
6 411
7 969
-
Corporate
44 287
47 973
-
-
income
8 858
9 595
-
-
total
8 858
9 595
-
-
Dividends
35 429
38 378
-
-
withholding
5 314
5 757
-
-
income
7 529
8 156
-
-
total
12 843
13 913
-
-
Income
91 000
91 000
91 000
91 000
Total tax
44 637
45 716
32 792
41 838
After tax
46 363
45 284
58 208
49 162
Living cost
23 776
23 776
23 776
23 776
Free-cash
22 587
21 508
34 432
25 386

Estimated living cost  is ₴23776 per week

₴17539
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴2124
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.
₴3841
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
₴43094
₴39156
₴48682
₴52356
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
-
-
-
91 000
social contributions
-
-
-
14 819
health
-
-
-
12 285
income
-
-
-
9 584
solidarity contribution
-
-
-
920
total
-
-
-
37 608
Employee
15 145
-
71 846
-
income
1 817
-
8 827
-
solidarity contribution
-
-
567
-
social contributions
984
-
3 299
-
health
2 045
-
9 699
-
total
4 846
-
22 392
-
Employer
15 145
-
71 846
-
health
1 363
-
6 466
-
social contributions
3 786
-
12 688
-
total
5 149
-
19 154
-
Corporate
70 706
91 000
-
-
income
13 434
17 290
-
-
total
13 434
17 290
-
-
Dividends
57 272
73 710
-
-
withholding
8 591
11 056
-
-
total
8 591
11 056
-
-
Income
91 000
91 000
91 000
91 000
Total tax
32 020
28 346
41 546
37 608
After tax
58 980
62 654
49 454
53 392
Living cost
10 298
10 298
10 298
10 298
Free-cash
48 682
52 356
39 156
43 094

Estimated living cost  is ₴10298 per week

₴7153
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴733
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.
₴2210
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
₴25420
₴21786
₴28219
₴30459
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
-
-
-
91 000
social contributions
-
-
-
21 460
municipal
-
-
-
557
national
-
-
-
24 345
regional
-
-
-
1 125
total
-
-
-
47 487
Employee
38 107
-
91 000
-
national
6 603
-
21 475
-
social contributions
12 850
-
28 135
-
municipal
202
-
503
-
regional
360
-
1 008
-
total
20 015
-
51 121
-
Employer
38 107
-
91 000
-
total
-
-
-
-
Corporate
52 893
91 000
-
-
nationa
12 694
21 840
-
-
municipal
2 063
3 549
-
-
total
14 757
25 389
-
-
Dividends
38 136
65 611
-
-
withholding
9 916
17 059
-
-
total
9 916
17 059
-
-
Income
91 000
91 000
91 000
91 000
Total tax
44 688
42 448
51 121
47 487
After tax
46 312
48 552
39 879
43 513
Living cost
18 093
18 093
18 093
18 093
Free-cash
28 219
30 459
21 786
25 420

Estimated living cost  is ₴18093 per week

₴12612
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1186
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴277
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.
₴4016
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
₴33396
₴30774
₴46444
₴47777
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
-
-
-
91 000
other
-
-
-
-
unemployment
-
-
-
98
health
-
-
-
4 063
income
-
-
-
27 906
surtax
-
-
-
4 630
pensions
-
-
-
11 445
total
-
-
-
48 142
Employee
14 179
-
78 954
-
income
2 377
-
25 342
-
pensions
945
-
3 817
-
unemployment
987
-
3 983
-
health
362
-
1 459
-
other
-
-
-
-
surtax
46
-
4 117
-
total
4 717
-
38 718
-
Employer
14 179
-
78 954
-
pensions
1 890
-
7 628
-
other
-
-
-
-
health
645
-
2 604
-
unemployment
449
-
1 814
-
total
2 984
-
12 046
-
Corporate
73 836
91 000
-
-
income
19 197
23 660
-
-
total
19 197
23 660
-
-
Dividends
54 639
67 340
-
-
withholding
8 196
10 101
-
-
total
8 196
10 101
-
-
Income
91 000
91 000
91 000
91 000
Total tax
35 094
33 761
50 764
48 142
After tax
55 906
57 239
40 236
42 858
Living cost
9 462
9 462
9 462
9 462
Free-cash
46 444
47 777
30 774
33 396

Estimated living cost  is ₴9462 per week

₴5785
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴873
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.
₴2585
Food and entertainment. We estimate that you will have breakfast at a cafe once a week, evening meal at a restaurant once a week, and visit bars once a week for drinks.Other days you prepare meals at home.
₴0
I'm drinking at home rarely or never.
₴0
I do not smoke or smoke very rarely.
 Adjust living cost Show details

Source of data for Thessaloniki model

Close
Cambridge , United Kingdom
₴39508
₴31355
₴41088
₴38240
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
-
-
-
91 000
income
-
-
-
27 603
pensions
-
-
-
4 181
total
-
-
-
31 784
Employee
27 354
-
79 354
-
income
4 927
-
22 166
-
pensions
2 322
-
5 033
-
health
397
-
1 093
-
total
7 646
-
28 292
-
Employer
27 354
-
79 354
-
pensions
2 961
-
10 137
-
health
520
-
1 508
-
total
3 481
-
11 645
-
Corporate
60 166
91 000
-
-
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.

11 432
17 290
-
-
total
11 432
17 290
-
-
Dividends
48 734
73 710
-
-
withholding
7 645
15 762
-
-
total
7 645
15 762
-
-
Income
91 000
91 000
91 000
91 000
Total tax
30 204
33 052
39 937
31 784
After tax
60 796
57 948
51 063
59 216
Living cost
19 708
19 708
19 708
19 708
Free-cash
41 088
38 240
31 355
39 508

Estimated living cost  is ₴19708 per week

₴14765
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1477
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴206
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.
₴3259
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
₴40011
₴36525
₴23067
₴9200
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
-
-
-
91 000
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.

-
-
-
1 820
health
-
-
-
205
city
-
-
-
959
national
-
-
-
2 218
regional
-
-
-
5 004
pensions
-
-
-
8 372
total
-
-
-
18 578
Employee
37 929
-
81 807
-
pensions
3 187
-
6 473
-
national
180
-
1 799
-
unemployment
-
-
-
-
city
407
-
883
-
health
86
-
184
-
regional
1 242
-
4 432
-
total
5 102
-
13 771
-
Employer
37 929
-
81 807
-
pensions
3 187
-
6 473
-
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.

758
-
1 636
-
health
86
-
184
-
unemployment
-
-
-
-
total
4 031
-
8 293
-
Corporate
48 623
91 000
-
-
regional
10 284
19 247
-
-
national
4 133
7 735
-
-
total
14 417
26 982
-
-
Dividends
34 206
64 018
-
-
withholding
11 972
22 407
-
-
total
11 972
22 407
-
-
Income
91 000
91 000
91 000
91 000
Total tax
35 522
49 389
22 064
18 578
After tax
55 478
41 611
68 936
72 422
Living cost
32 411
32 411
32 411
32 411
Free-cash
23 067
9 200
36 525
40 011

Estimated living cost  is ₴32411 per week

₴21076
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴2909
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴398
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.
₴8028
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
₴24756
₴36943
₴32247
₴25294
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.

-
-
-
91 000
trade
-
-
-
12 187
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.

-
-
-
2 929
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.

-
-
-
29 845
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.

-
-
-
1 641
total
-
-
-
46 602
Employee

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

25 769
-
91 000
-
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.

167
-
1 641
-
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.

3 030
-
29 845
-
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.

2 929
-
2 929
-
total
6 126
-
34 415
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
65 231
91 000
-
-
trade
11 187
15 606
-
-
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.

538
751
-
-
income
9 785
13 650
-
-
chamber of commerce
157
193
-
-
total
21 667
30 200
-
-
Dividends
43 565
60 799
-
-
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.

590
827
-
-
withholding
10 728
15 037
-
-
total
11 318
15 864
-
-
Income
91 000
91 000
91 000
91 000
Total tax
39 111
46 064
34 415
46 602
After tax
51 889
44 936
56 585
44 398
Living cost
19 642
19 642
19 642
19 642
Free-cash
32 247
25 294
36 943
24 756

Estimated living cost  is ₴19642 per week

₴14346
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1571
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴255
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.
₴3470
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
₴35601
₴33280
₴33727
₴31194
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
-
-
-
91 000
other
-
-
-
2 821
social contributions
-
-
-
2 592
health
-
-
-
4 331
income
-
-
-
16 234
surtax
-
-
-
-
pensions
-
-
-
14 751
total
-
-
-
40 729
Employee
18 351
-
69 651
-
income
1 083
-
14 550
-
pensions
2 075
-
5 166
-
social contributions
523
-
1 985
-
surtax
-
-
-
-
total
3 681
-
21 701
-
Employer
18 351
-
69 651
-
pensions
3 015
-
8 638
-
other
633
-
2 855
-
health
1 285
-
6 826
-
unemployment
743
-
2 821
-
social contributions
55
-
209
-
total
5 731
-
21 349
-
Corporate
66 918
91 000
-
-
surtax
-
-
-
-
income
18 737
25 480
-
-
total
18 737
25 480
-
-
Dividends
48 181
65 520
-
-
surtax
-
-
-
-
social contributions
8 287
11 269
-
-
withholding
6 167
8 387
-
-
total
14 454
19 656
-
-
Income
91 000
91 000
91 000
91 000
Total tax
42 603
45 136
43 050
40 729
After tax
48 397
45 864
47 950
50 271
Living cost
14 670
14 670
14 670
14 670
Free-cash
33 727
31 194
33 280
35 601

Estimated living cost  is ₴14670 per week

₴9250
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1193
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.
₴3978
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
₴37055
₴34734
₴35029
₴32648
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
-
-
-
91 000
other
-
-
-
2 821
social contributions
-
-
-
2 592
health
-
-
-
4 331
income
-
-
-
16 234
surtax
-
-
-
-
pensions
-
-
-
14 751
total
-
-
-
40 729
Employee
16 381
-
69 651
-
income
845
-
14 550
-
pensions
1 853
-
5 166
-
social contributions
467
-
1 985
-
surtax
-
-
-
-
total
3 165
-
21 701
-
Employer
16 381
-
69 651
-
pensions
2 692
-
8 638
-
other
566
-
2 855
-
health
1 146
-
6 826
-
unemployment
663
-
2 821
-
social contributions
49
-
209
-
total
5 116
-
21 349
-
Corporate
69 504
91 000
-
-
surtax
-
-
-
-
income
19 461
25 480
-
-
total
19 461
25 480
-
-
Dividends
50 043
65 520
-
-
surtax
-
-
-
-
social contributions
8 608
11 269
-
-
withholding
6 405
8 387
-
-
total
15 013
19 656
-
-
Income
91 000
91 000
91 000
91 000
Total tax
42 755
45 136
43 050
40 729
After tax
48 245
45 864
47 950
50 271
Living cost
13 216
13 216
13 216
13 216
Free-cash
35 029
32 648
34 734
37 055

Estimated living cost  is ₴13216 per week

₴7665
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1343
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.
₴3959
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
₴49348
₴47017
₴46648
₴46426
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
-
-
-
91 000
social contributions
-
-
-
12 558
health
-
-
-
6 352
income
-
-
-
13 650
total
-
-
-
32 560
Employee
14 538
-
91 000
-
income
2 425
-
15 981
-
social contributions
2 007
-
12 558
-
health
1 015
-
6 352
-
total
5 447
-
34 891
-
Employer
14 538
-
91 000
-
total
-
-
-
-
Corporate
76 462
91 000
-
-
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%.

3 823
4 550
-
-
total
3 823
4 550
-
-
Dividends
72 639
86 450
-
-
social contributions
10 024
11 930
-
-
health
5 070
6 034
-
-
withholding
10 896
12 968
-
-
total
25 990
30 932
-
-
Income
91 000
91 000
91 000
91 000
Total tax
35 260
35 482
34 891
32 560
After tax
55 740
55 518
56 109
58 440
Living cost
9 092
9 092
9 092
9 092
Free-cash
46 648
46 426
47 017
49 348

Estimated living cost  is ₴9092 per week

₴6085
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.
₴2237
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
₴31598
₴8807
₴34432
₴35094
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
-
-
-
91 000
chamber of commerce
-
-
-
364
unemployment
-
-
-
2 630
health
-
-
-
3 832
income
-
-
-
28 116
surtax
-
-
-
85
pensions
-
-
-
9 267
total
-
-
-
44 294
Employee
21 428
17 087
74 703
-
income
2 439
1 260
23 448
-
pensions
2 194
1 749
5 129
-
unemployment
643
513
1 503
-
health
829
662
1 938
-
other
214
171
501
-
total
6 319
4 355
32 519
-
Employer
21 428
17 087
74 703
-
pensions
2 689
2 145
6 286
-
other
1 018
811
3 339
-
accident
278
222
651
-
health
810
646
1 893
-
payroll
643
513
2 241
-
chamber of commerce
85
68
299
-
unemployment
643
513
1 503
-
surtax
85
85
85
-
total
6 251
5 003
16 297
-
Corporate
63 321
68 910
73 075
-
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.

15 830
17 227
18 269
-
total
15 830
17 227
18 269
-
Dividends
47 491
51 683
-
-
withholding
13 060
14 213
-
-
total
13 060
14 213
-
-
Income
91 000
91 000
91 000
91 000
Total tax
41 460
40 798
67 085
44 294
After tax
49 540
50 202
23 915
46 706
Living cost
15 108
15 108
15 108
15 108
Free-cash
34 432
35 094
8 807
31 598

Estimated living cost  is ₴15108 per week

₴10077
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1289
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴248
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.
₴3495
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
₴23918
₴15542
₴28796
₴34608
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
-
-
-
91 000
social contributions
-
-
-
10 690
communal

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

-
-
-
4 819
national
-
-
-
35 939
total
-
-
-
51 448
Employee

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

30 671
-
70 482
-
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.

2 300
-
5 286
-
national
9 429
-
26 419
-
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
-
614
-
communal

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

1 600
-
3 676
-
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.

1 441
-
3 312
-
total
15 037
-
39 307
-
Employer

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

30 671
-
70 482
-
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.

2 718
-
6 245
-
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
-
916
-
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.

1 886
-
4 335
-
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
-
1 029
-
surtax
3 478
-
7 992
-
total
8 929
-
20 517
-
Corporate
51 402
91 000
-
-
surtax
206
382
-
-
income
10 280
19 067
-
-
total
10 486
19 449
-
-
Dividends
40 916
71 551
-
-
withholding

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

12 118
21 309
-
-
total
12 118
21 309
-
-
Income
91 000
91 000
91 000
91 000
Total tax
46 570
40 758
59 824
51 448
After tax
44 430
50 242
31 176
39 552
Living cost
15 634
15 634
15 634
15 634
Free-cash
28 796
34 608
15 542
23 918

Estimated living cost  is ₴15634 per week

₴10070
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1367
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.
₴3952
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
₴35411
₴33612
₴42049
₴44986
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
-
-
-
91 000
other
-
-
-
40
unemployment
-
-
-
278
accident
-
-
-
358
income
-
-
-
28 181
pensions
-
-
-
11 247
total
-
-
-
40 104
Employee
21 343
-
78 330
-
income
4 503
-
26 709
-
pensions
1 003
-
1 868
-
unemployment
331
-
616
-
other
21
-
40
-
total
5 858
-
29 233
-
Employer
21 343
-
78 330
-
pensions
5 037
-
9 379
-
other
170
-
318
-
accident
422
-
787
-
unemployment
1 174
-
2 186
-
total
6 803
-
12 670
-
Corporate
62 853
91 000
-
-
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.

9 428
13 650
-
-
total
9 428
13 650
-
-
Dividends
53 425
77 350
-
-
withholding
11 377
16 879
-
-
total
11 377
16 879
-
-
Income
91 000
91 000
91 000
91 000
Total tax
33 466
30 529
41 903
40 104
After tax
57 534
60 471
49 097
50 896
Living cost
15 485
15 485
15 485
15 485
Free-cash
42 049
44 986
33 612
35 411

Estimated living cost  is ₴15485 per week

₴11403
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1098
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.
₴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

Source of data for Barcelona model

Close
Luxembourg , Luxembourg
₴19958
₴23586
₴22816
₴28677
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
-
-
-
91 000
accident
-
-
-
767
health
-
-
-
6 394
income
-
-
-
16 678
communal
-
-
-
5 751
surtax
-
-
-
4 511
pensions
-
-
-
13 640
total
-
-
-
47 741
Employee
32 471
-
81 286
-
income
3 136
-
19 298
-
pensions
2 597
-
6 503
-
health
1 445
-
3 618
-
surtax
1 990
-
4 981
-
total
9 168
-
34 400
-
Employer
32 471
-
81 286
-
pensions
2 597
-
6 503
-
accident
292
-
731
-
health
990
-
2 479
-
total
3 879
-
9 713
-
Corporate
54 650
91 000
-
-
communal
3 689
6 142
-
-
surtax
574
955
-
-
income
8 198
13 650
-
-
total
12 461
20 747
-
-
Dividends
42 189
70 252
-
-
withholding
6 328
10 538
-
-
income
13 047
7 737
-
-
total
19 375
18 275
-
-
Income
91 000
91 000
91 000
91 000
Total tax
44 883
39 022
44 113
47 741
After tax
46 117
51 978
46 887
43 259
Living cost
23 301
23 301
23 301
23 301
Free-cash
22 816
28 677
23 586
19 958

Estimated living cost  is ₴23301 per week

₴17479
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1412
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.
₴4163
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
₴33227
₴30605
₴46244
₴47608
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
-
-
-
91 000
other
-
-
-
-
unemployment
-
-
-
98
health
-
-
-
4 063
income
-
-
-
27 906
surtax
-
-
-
4 630
pensions
-
-
-
11 445
total
-
-
-
48 142
Employee
14 440
-
78 954
-
income
2 421
-
25 342
-
pensions
963
-
3 817
-
unemployment
1 005
-
3 983
-
health
369
-
1 459
-
other
-
-
-
-
surtax
51
-
4 117
-
total
4 809
-
38 718
-
Employer
14 440
-
78 954
-
pensions
1 925
-
7 628
-
other
-
-
-
-
health
657
-
2 604
-
unemployment
458
-
1 814
-
total
3 040
-
12 046
-
Corporate
73 520
91 000
-
-
income
19 115
23 660
-
-
total
19 115
23 660
-
-
Dividends
54 405
67 340
-
-
withholding
8 161
10 101
-
-
total
8 161
10 101
-
-
Income
91 000
91 000
91 000
91 000
Total tax
35 125
33 761
50 764
48 142
After tax
55 875
57 239
40 236
42 858
Living cost
9 631
9 631
9 631
9 631
Free-cash
46 244
47 608
30 605
33 227

Estimated living cost  is ₴9631 per week

₴5815
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴837
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.
₴2756
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
₴31677
₴28061
₴35330
₴36282
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
-
-
-
91 000
social contributions
-
-
-
21 460
municipal
-
-
-
557
national
-
-
-
24 345
regional
-
-
-
1 411
total
-
-
-
47 773
Employee
23 785
-
91 000
-
national
3 768
-
21 475
-
social contributions
8 020
-
28 135
-
municipal
126
-
503
-
regional
320
-
1 276
-
total
12 234
-
51 389
-
Employer
23 785
-
91 000
-
total
-
-
-
-
Corporate
67 215
91 000
-
-
nationa
16 132
21 840
-
-
municipal
3 341
4 522
-
-
total
19 473
26 362
-
-
Dividends
47 742
64 638
-
-
withholding
12 413
16 806
-
-
total
12 413
16 806
-
-
Income
91 000
91 000
91 000
91 000
Total tax
44 120
43 168
51 389
47 773
After tax
46 880
47 832
39 611
43 227
Living cost
11 550
11 550
11 550
11 550
Free-cash
35 330
36 282
28 061
31 677

Estimated living cost  is ₴11550 per week

₴7183
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1170
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.
₴2999
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
₴40702
₴36764
₴45436
₴49964
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
-
-
-
91 000
social contributions
-
-
-
14 819
health
-
-
-
12 285
income
-
-
-
9 584
solidarity contribution
-
-
-
920
total
-
-
-
37 608
Employee
18 662
-
71 846
-
income
2 239
-
8 827
-
solidarity contribution
-
-
567
-
social contributions
1 213
-
3 299
-
health
2 519
-
9 699
-
total
5 971
-
22 392
-
Employer
18 662
-
71 846
-
health
1 680
-
6 466
-
social contributions
4 666
-
12 688
-
total
6 346
-
19 154
-
Corporate
65 993
91 000
-
-
income
12 539
17 290
-
-
total
12 539
17 290
-
-
Dividends
53 454
73 710
-
-
withholding
8 018
11 056
-
-
total
8 018
11 056
-
-
Income
91 000
91 000
91 000
91 000
Total tax
32 874
28 346
41 546
37 608
After tax
58 126
62 654
49 454
53 392
Living cost
12 690
12 690
12 690
12 690
Free-cash
45 436
49 964
36 764
40 702

Estimated living cost  is ₴12690 per week

₴9437
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴703
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.
₴2330
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
₴33112
₴10260
₴36360
₴36570
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
-
-
-
91 000
chamber of commerce
-
-
-
364
unemployment
-
-
-
2 630
health
-
-
-
3 832
income
-
-
-
28 116
surtax
-
-
-
-
pensions
-
-
-
9 267
total
-
-
-
44 209
Employee
18 743
17 087
74 782
-
income
1 670
1 260
23 485
-
pensions
1 919
1 749
5 129
-
unemployment
562
513
1 503
-
health
725
662
1 938
-
other
187
171
501
-
total
5 063
4 355
32 556
-
Employer
18 743
17 087
74 782
-
pensions
2 352
2 145
6 286
-
other
890
811
3 342
-
accident
243
222
651
-
health
709
646
1 893
-
payroll
562
513
2 243
-
chamber of commerce
75
68
299
-
unemployment
562
513
1 503
-
surtax
-
-
-
-
total
5 393
4 918
16 217
-
Corporate
66 863
68 995
73 154
-
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.

16 715
17 248
18 288
-
total
16 715
17 248
18 288
-
Dividends
50 148
51 746
-
-
withholding
13 790
14 230
-
-
total
13 790
14 230
-
-
Income
91 000
91 000
91 000
91 000
Total tax
40 961
40 751
67 061
44 209
After tax
50 039
50 249
23 939
46 791
Living cost
13 679
13 679
13 679
13 679
Free-cash
36 360
36 570
10 260
33 112

Estimated living cost  is ₴13679 per week

₴8206
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1397
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.
₴3832
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
₴84068
₴66778
₴79298
₴80428
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%.

-
-
-
91 000
microenterprise

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

-
-
-
910
total
-
-
-
910
Employee
7 528
-
91 000
-
income
1 506
-
18 200
-
total
1 506
-
18 200
-
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%.

83 472
91 000
-
-
total
-
-
-
-
Dividends
83 472
91 000
-
-
withholding
4 174
4 550
-
-
total
4 174
4 550
-
-
Income
91 000
91 000
91 000
91 000
Total tax
5 680
4 550
18 200
910
After tax
85 320
86 450
72 800
90 090
Living cost
6 022
6 022
6 022
6 022
Free-cash
79 298
80 428
66 778
84 068

Estimated living cost  is ₴6022 per week

₴4075
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴253
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.
₴1492
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
₴31322
₴29349
₴47566
₴51153
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.

-
-
-
91 000
unemployment
-
-
-
137
health
-
-
-
8 955
income
-
-
-
22 466
pensions
-
-
-
16 619
total
-
-
-
48 177
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.

18 961
-
78 740
-
income
3 270
-
20 490
-
pensions
2 939
-
12 204
-
unemployment
27
-
110
-
health
1 225
-
5 087
-
total
7 461
-
37 891
-
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.

18 961
-
78 740
-
pensions
1 678
-
6 968
-
health
1 263
-
5 244
-
unemployment
11
-
47
-
total
2 952
-
12 259
-
Corporate
69 087
91 000
-
-
income
13 126
17 290
-
-
total
13 126
17 290
-
-
Dividends
55 961
73 710
-
-
withholding
8 394
11 056
-
-
total
8 394
11 056
-
-
Income
91 000
91 000
91 000
91 000
Total tax
31 933
28 346
50 150
48 177
After tax
59 067
62 654
40 850
42 823
Living cost
11 501
11 501
11 501
11 501
Free-cash
47 566
51 153
29 349
31 322

Estimated living cost  is ₴11501 per week

₴7893
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴737
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.
₴2649
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
₴44426
₴66909
₴16550
₴36902
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
-
-
-
91 000
social contributions
-
-
-
10 374
income
-
-
-
17 738
total
-
-
-
28 112
Employee
26 473
-
-
-
income
5 839
-
-
-
social contributions
2 171
-
309
-
total
8 010
-
309
-
Employer
26 473
-
-
-
social contributions
37 326
-
5 320
-
total
37 326
-
5 320
-
Corporate
27 201
91 000
-
-
income
5 984
20 020
-
-
total
5 984
20 020
-
-
Dividends
21 217
70 980
-
-
income
4 668
15 616
-
-
total
4 668
15 616
-
-
Income
91 000
91 000
91 000
91 000
Total tax
55 988
35 636
5 629
28 112
After tax
35 012
55 364
85 371
62 888
Living cost
18 462
18 462
18 462
18 462
Free-cash
16 550
36 902
66 909
44 426

Estimated living cost  is ₴18462 per week

₴11979
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1736
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.
₴4512
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
₴34293
₴27384
₴37879
₴38312
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.

-
-
-
91 000
social contributions

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

-
-
-
31 623
income
-
-
-
11 635
surtax
-
-
-
-
total
-
-
-
43 258
Employee
19 720
-
73 535
-
income
4 102
-
24 604
-
social contributions
2 169
-
8 089
-
surtax
-
-
9
-
total
6 271
-
32 702
-
Employer
19 720
-
73 535
-
social contributions
4 684
-
17 465
-
total
4 684
-
17 465
-
Corporate
66 596
91 000
-
-
surtax
-
-
-
-
income
13 986
19 110
-
-
total
13 986
19 110
-
-
Dividends
52 611
71 890
-
-
withholding
14 731
20 129
-
-
total
14 731
20 129
-
-
Income
91 000
91 000
91 000
91 000
Total tax
39 672
39 239
50 167
43 258
After tax
51 328
51 761
40 833
47 742
Living cost
13 449
13 449
13 449
13 449
Free-cash
37 879
38 312
27 384
34 293

Estimated living cost  is ₴13449 per week

₴10063
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴793
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.
₴2369
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
₴29562
₴27241
₴28102
₴25155
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
-
-
-
91 000
other
-
-
-
2 821
social contributions
-
-
-
2 592
health
-
-
-
4 331
income
-
-
-
16 234
surtax
-
-
-
-
pensions
-
-
-
14 751
total
-
-
-
40 729
Employee
26 855
-
69 651
-
income
2 343
-
14 550
-
pensions
3 037
-
5 166
-
social contributions
765
-
1 985
-
surtax
-
-
-
-
total
6 145
-
21 701
-
Employer
26 855
-
69 651
-
pensions
4 413
-
8 638
-
other
927
-
2 855
-
health
1 880
-
6 826
-
unemployment
1 088
-
2 821
-
social contributions
81
-
209
-
total
8 389
-
21 349
-
Corporate
55 758
91 000
-
-
surtax
-
-
-
-
income
15 612
25 480
-
-
total
15 612
25 480
-
-
Dividends
40 146
65 520
-
-
surtax
-
-
-
-
social contributions
6 905
11 269
-
-
withholding
5 138
8 387
-
-
total
12 043
19 656
-
-
Income
91 000
91 000
91 000
91 000
Total tax
42 189
45 136
43 050
40 729
After tax
48 811
45 864
47 950
50 271
Living cost
20 709
20 709
20 709
20 709
Free-cash
28 102
25 155
27 241
29 562

Estimated living cost  is ₴20709 per week

₴14016
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1694
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.
₴4715
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
₴53596
₴56016
₴67570
₴69011
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
-
-
-
91 000
social contributions
-
-
-
20 021
income
-
-
-
4 494
total
-
-
-
24 515
Employee
13 785
-
78 787
-
social contributions
896
-
5 121
-
income
-
-
4 762
-
total
896
-
9 883
-
Employer
13 785
-
78 787
-
social contributions
2 137
-
12 212
-
total
2 137
-
12 212
-
Corporate
75 079
91 000
-
-
income
7 508
9 100
-
-
total
7 508
9 100
-
-
Dividends
67 571
81 900
-
-
total
-
-
-
-
Income
91 000
91 000
91 000
91 000
Total tax
10 541
9 100
22 095
24 515
After tax
80 459
81 900
68 905
66 485
Living cost
12 889
12 889
12 889
12 889
Free-cash
67 570
69 011
56 016
53 596

Estimated living cost  is ₴12889 per week

₴8334
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴972
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴242
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.
₴3341
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
₴32119
-₴2462
-₴2462
-₴2462
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
-
-
-
91 000
municipal
-
-
-
19 414
national
-
-
-
11 186
labour market
-
-
-
7 250
pensions
-
-
-
372
total
-
-
-
38 222
Employee
87 196
87 196
87 196
-
labour market
6 966
6 966
6 966
-
pensions
124
124
124
-
national
10 653
10 653
10 653
-
municipal
18 568
18 568
18 568
-
total
36 311
36 311
36 311
-
Employer
87 196
87 196
87 196
-
pensions
248
248
248
-
municipal
18 597
18 597
18 597
-
national
10 671
10 671
10 671
-
labour market
6 976
6 976
6 976
-
total
36 492
36 492
36 492
-
Corporate
-
-
-
-
income
-
-
-
-
total
-
-
-
-
Dividends
-
-
-
-
withholding
-
-
-
-
total
-
-
-
-
Income
91 000
91 000
91 000
91 000
Total tax
72 803
72 803
72 803
38 222
After tax
18 197
18 197
18 197
52 778
Living cost
20 659
20 659
20 659
20 659
Free-cash
-2 462
-2 462
-2 462
32 119

Estimated living cost  is ₴20659 per week

₴14139
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1827
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.
₴4374
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
₴52891
₴40724
₴5951
-₴1889
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
-
-
-
91 000
other
-
-
-
158
accident
-
-
-
108
health
-
-
-
932
income
-
-
-
25 874
pensions
-
-
-
1 777
total
-
-
-
28 849
Employee
14 566
-
82 879
-
income
1 998
-
20 147
-
pensions
1 640
-
3 259
-
health
1 668
-
9 490
-
total
5 306
-
32 896
-
Employer
14 566
-
82 879
-
pensions
2 368
-
4 706
-
accident
243
-
1 384
-
unemployment
357
-
2 030
-
total
2 968
-
8 120
-
Corporate
73 465
91 000
-
-
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.

66 119
81 900
-
-
total
66 119
81 900
-
-
Dividends
7 347
9 100
-
-
withholding
1 396
1 729
-
-
total
1 396
1 729
-
-
Income
91 000
91 000
91 000
91 000
Total tax
75 789
83 629
41 016
28 849
After tax
15 211
7 371
49 984
62 151
Living cost
9 260
9 260
9 260
9 260
Free-cash
5 951
-1 889
40 724
52 891

Estimated living cost  is ₴9260 per week

₴6740
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴528
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴174
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.
₴1818
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
₴39984
₴29561
₴40925
₴39600
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

-
-
-
91 000
municipal
-
-
-
16 160
health
-
-
-
1 222
national
-
-
-
17 172
total
-
-
-
34 554
Employee
22 559
-
76 554
-
pensions
1 522
-
5 168
-
national
373
-
10 753
-
municipal
3 695
-
12 463
-
unemployment
338
-
1 148
-
health
168
-
1 000
-
total
6 096
-
30 532
-
Employer
22 559
-
76 554
-
pensions
3 914
-
13 282
-
accident
23
-
76
-
health
173
-
589
-
unemployment
146
-
498
-
total
4 256
-
14 445
-
Corporate
64 185
91 000
-
-
income
12 837
18 200
-
-
total
12 837
18 200
-
-
Dividends

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

38 511
54 600
-
-
municipal
6 932
9 828
-
-
national
3 492
6 910
-
-
total
10 424
16 738
-
-
Income
91 000
91 000
91 000
91 000
Total tax
33 613
34 938
44 977
34 554
After tax
57 387
56 062
46 023
56 446
Living cost
16 462
16 462
16 462
16 462
Free-cash
40 925
39 600
29 561
39 984

Estimated living cost  is ₴16462 per week

₴10753
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1583
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.
₴3864
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
₴51497
₴50738
₴54074
₴56408
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
-
-
-
91 000
social contributions
-
-
-
6 937
health
-
-
-
2 321
income
-
-
-
20 318
total
-
-
-
29 576
Employee
32 971
32 971
85 723
-
income
3 590
3 052
19 910
-
social contributions
1 247
2 736
3 691
-
health
255
561
1 457
-
total
5 092
6 349
25 058
-
Employer
32 971
32 971
85 723
-
health
277
610
1 586
-
social contributions
1 247
2 736
3 691
-
total
1 524
3 346
5 277
-
Corporate
74 457
54 683
-
-
income
9 307
6 836
-
-
total
9 307
6 836
-
-
Dividends
65 150
47 847
-
-
withholding
11 076
8 134
-
-
total
11 076
8 134
-
-
Income
91 000
91 000
91 000
91 000
Total tax
26 999
24 665
30 335
29 576
After tax
64 001
66 335
60 665
61 424
Living cost
9 927
9 927
9 927
9 927
Free-cash
54 074
56 408
50 738
51 497

Estimated living cost  is ₴9927 per week

₴5950
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴974
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.
₴2784
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
₴70514
₴61915
₴66368
₴68549
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
-
-
-
91 000
unemployment
-
-
-
12
health
-
-
-
1 552
income
-
-
-
9 387
pensions
-
-
-
2 727
total
-
-
-
13 678
Employee

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

9 842
-
86 810
-
income
673
-
8 323
-
pensions
1 476
-
6 103
-
unemployment
49
-
203
-
health
836
-
3 458
-
total
3 034
-
18 087
-
Employer

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

9 842
-
86 810
-
pensions
541
-
2 238
-
health
423
-
1 749
-
unemployment
49
-
203
-
total
1 013
-
4 190
-
Corporate
80 145
91 000
-
-
income
7 213
8 190
-
-
total
7 213
8 190
-
-
Dividends
72 932
82 810
-
-
withholding
6 564
7 453
-
-
total
6 564
7 453
-
-
Income
91 000
91 000
91 000
91 000
Total tax
17 824
15 643
22 277
13 678
After tax
73 176
75 357
68 723
77 322
Living cost
6 808
6 808
6 808
6 808
Free-cash
66 368
68 549
61 915
70 514

Estimated living cost  is ₴6808 per week

₴4343
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.
₴1771
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
₴39105
₴37306
₴46786
₴48680
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
-
-
-
91 000
other
-
-
-
40
unemployment
-
-
-
278
accident
-
-
-
358
income
-
-
-
28 181
pensions
-
-
-
11 247
total
-
-
-
40 104
Employee
15 854
-
78 330
-
income
3 057
-
26 709
-
pensions
745
-
1 868
-
unemployment
246
-
616
-
other
15
-
40
-
total
4 063
-
29 233
-
Employer
15 854
-
78 330
-
pensions
3 741
-
9 379
-
other
127
-
318
-
accident
314
-
787
-
unemployment
872
-
2 186
-
total
5 054
-
12 670
-
Corporate
70 091
91 000
-
-
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.

10 514
13 650
-
-
total
10 514
13 650
-
-
Dividends
59 578
77 350
-
-
withholding
12 792
16 879
-
-
total
12 792
16 879
-
-
Income
91 000
91 000
91 000
91 000
Total tax
32 423
30 529
41 903
40 104
After tax
58 577
60 471
49 097
50 896
Living cost
11 791
11 791
11 791
11 791
Free-cash
46 786
48 680
37 306
39 105

Estimated living cost  is ₴11791 per week

₴7959
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1133
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.
₴2492
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
₴57286
₴57203
₴55417
₴55610
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
-
-
-
91 000
health
-
-
-
621
income
-
-
-
31 062
pensions
-
-
-
857
total
-
-
-
32 540
Employee
1 789
-
90 036
-
income
346
-
31 017
-
pensions
161
-
385
-
unemployment
18
-
43
-
health
89
-
214
-
total
614
-
31 659
-
Employer
1 789
-
90 036
-
pensions
197
-
471
-
health
170
-
407
-
unemployment
36
-
86
-
total
403
-
964
-
Corporate
88 809
91 000
-
-
income
19 538
20 020
-
-
total
19 538
20 020
-
-
Dividends
69 271
70 980
-
-
withholding
13 854
14 196
-
-
total
13 854
14 196
-
-
Income
91 000
91 000
91 000
91 000
Total tax
34 409
34 216
32 623
32 540
After tax
56 591
56 784
58 377
58 460
Living cost
1 174
1 174
1 174
1 174
Free-cash
55 417
55 610
57 203
57 286

Estimated living cost  is ₴1174 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.
₴354
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
₴50646
₴50645
₴56221
₴58332
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.

-
-
-
91 000
unemployment
-
-
-
475
health
-
-
-
3 264
income
-
-
-
20 959
pensions
-
-
-
8 240
total
-
-
-
32 938
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.

11 183
-
85 327
-
income
1 542
-
20 959
-
pensions
1 566
-
4 437
-
unemployment
84
-
238
-
health
576
-
1 632
-
total
3 768
-
27 266
-
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.

11 183
-
85 327
-
pensions
1 342
-
3 803
-
health
576
-
1 632
-
unemployment
84
-
238
-
total
2 002
-
5 673
-
Corporate
77 815
91 000
-
-
income
11 672
13 650
-
-
total
11 672
13 650
-
-
Dividends
66 143
77 350
-
-
withholding
9 921
11 602
-
-
total
9 921
11 602
-
-
Income
91 000
91 000
91 000
91 000
Total tax
27 363
25 252
32 939
32 938
After tax
63 637
65 748
58 061
58 062
Living cost
7 416
7 416
7 416
7 416
Free-cash
56 221
58 332
50 645
50 646

Estimated living cost  is ₴7416 per week

₴4993
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
₴36183
₴29274
₴40047
₴40202
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.

-
-
-
91 000
social contributions

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

-
-
-
31 623
income
-
-
-
11 635
surtax
-
-
-
-
total
-
-
-
43 258
Employee
16 642
-
73 535
-
income
3 252
-
24 604
-
social contributions
1 831
-
8 089
-
surtax
-
-
9
-
total
5 083
-
32 702
-
Employer
16 642
-
73 535
-
social contributions
3 952
-
17 465
-
total
3 952
-
17 465
-
Corporate
70 406
91 000
-
-
surtax
-
-
-
-
income
14 785
19 110
-
-
total
14 785
19 110
-
-
Dividends
55 621
71 890
-
-
withholding
15 574
20 129
-
-
total
15 574
20 129
-
-
Income
91 000
91 000
91 000
91 000
Total tax
39 394
39 239
50 167
43 258
After tax
51 606
51 761
40 833
47 742
Living cost
11 559
11 559
11 559
11 559
Free-cash
40 047
40 202
29 274
36 183

Estimated living cost  is ₴11559 per week

₴8187
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴803
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴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.
₴2365
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
₴35827
₴34028
₴42597
₴45402
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
-
-
-
91 000
other
-
-
-
40
unemployment
-
-
-
278
accident
-
-
-
358
income
-
-
-
28 181
pensions
-
-
-
11 247
total
-
-
-
40 104
Employee
20 708
-
78 330
-
income
4 325
-
26 709
-
pensions
973
-
1 868
-
unemployment
321
-
616
-
other
20
-
40
-
total
5 639
-
29 233
-
Employer
20 708
-
78 330
-
pensions
4 887
-
9 379
-
other
166
-
318
-
accident
410
-
787
-
unemployment
1 139
-
2 186
-
total
6 602
-
12 670
-
Corporate
63 690
91 000
-
-
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.

9 553
13 650
-
-
total
9 553
13 650
-
-
Dividends
54 137
77 350
-
-
withholding
11 540
16 879
-
-
total
11 540
16 879
-
-
Income
91 000
91 000
91 000
91 000
Total tax
33 334
30 529
41 903
40 104
After tax
57 666
60 471
49 097
50 896
Living cost
15 069
15 069
15 069
15 069
Free-cash
42 597
45 402
34 028
35 827

Estimated living cost  is ₴15069 per week

₴10822
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.
₴212
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.
₴2863
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
₴65972
₴69707
₴67814
₴70427
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
-
-
-
91 000
unemployment
-
-
-
60
health
-
-
-
1 723
income
-
-
-
13 650
pensions

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

-
-
-
2 217
total
-
-
-
17 650
Employee
9 769
-
88 061
-
income
977
-
8 806
-
pensions

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

858
-
1 315
-
health
449
-
689
-
accident

We are using the highest rate at 1.1%.

107
-
165
-
total
2 391
-
10 975
-
Employer
9 769
-
88 061
-
pensions

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

1 077
-
1 651
-
accident

We are using the highest rate at 1.1%.

107
-
165
-
health
674
-
1 034
-
unemployment
59
-
90
-
total
1 917
-
2 940
-
Corporate
79 314
91 000
-
-
income
7 931
9 100
-
-
total
7 931
9 100
-
-
Dividends
71 383
81 900
-
-
withholding
3 569
4 095
-
-
total
3 569
4 095
-
-
Income
91 000
91 000
91 000
91 000
Total tax
15 808
13 195
13 915
17 650
After tax
75 192
77 805
77 085
73 350
Living cost
7 378
7 378
7 378
7 378
Free-cash
67 814
70 427
69 707
65 972

Estimated living cost  is ₴7378 per week

₴4879
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴422
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.
₴1900
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
₴29833
₴40031
₴35864
₴30253
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.

-
-
-
91 000
trade
-
-
-
10 198
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.

-
-
-
2 929
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.

-
-
-
29 845
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.

-
-
-
1 641
total
-
-
-
44 613
Employee

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

21 334
-
91 000
-
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.

97
-
1 641
-
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.

1 754
-
29 845
-
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.

2 929
-
2 929
-
total
4 780
-
34 415
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
69 666
91 000
-
-
trade
9 997
13 059
-
-
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.

574
751
-
-
income
10 450
13 650
-
-
chamber of commerce
168
199
-
-
total
21 189
27 659
-
-
Dividends
48 477
63 341
-
-
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.

657
862
-
-
withholding
11 956
15 672
-
-
total
12 613
16 534
-
-
Income
91 000
91 000
91 000
91 000
Total tax
38 582
44 193
34 415
44 613
After tax
52 418
46 807
56 585
46 387
Living cost
16 554
16 554
16 554
16 554
Free-cash
35 864
30 253
40 031
29 833

Estimated living cost  is ₴16554 per week

₴11419
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1781
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.
₴3113
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
₴21721
₴21721
₴40223
₴39275
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
-
-
-
91 000
social contributions
-
-
-
15 541
income
-
-
-
29 313
total
-
-
-
44 854
Employee
33 540
-
91 000
-
social contributions
2 786
-
15 541
-
income
6 329
-
29 313
-
total
9 115
-
44 854
-
Employer
33 540
-
91 000
-
total
-
-
-
-
Corporate
57 460
91 000
-
-
income
7 182
11 375
-
-
total
7 182
11 375
-
-
Dividends
50 278
79 625
-
-
withholding
10 055
15 925
-
-
total
10 055
15 925
-
-
Income
91 000
91 000
91 000
91 000
Total tax
26 352
27 300
44 854
44 854
After tax
64 648
63 700
46 146
46 146
Living cost
24 425
24 425
24 425
24 425
Free-cash
40 223
39 275
21 721
21 721

Estimated living cost  is ₴24425 per week

₴18582
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1990
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.
₴3619
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
₴58922
₴48195
₴42818
₴41320
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.

-
-
-
91 000
health

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

-
-
-
2 863
income
-
-
-
13 650
total
-
-
-
16 513
Employee
19 670
-
89 028
-
social contributions
1 971
-
1 972
-
income
2 134
-
23 296
-
total
4 105
-
25 268
-
Employer
19 670
-
89 028
-
social contributions
1 971
-
1 972
-
total
1 971
-
1 972
-
Corporate
69 360
91 000
-
-
income
24 276
31 850
-
-
total
24 276
31 850
-
-
Dividends
45 083
59 150
-
-
social contributions
2 265
2 265
-
-
total
2 265
2 265
-
-
Income
91 000
91 000
91 000
91 000
Total tax
32 617
34 115
27 240
16 513
After tax
58 383
56 885
63 760
74 487
Living cost
15 565
15 565
15 565
15 565
Free-cash
42 818
41 320
48 195
58 922

Estimated living cost  is ₴15565 per week

₴10252
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1227
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴238
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.
₴3846
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
₴43194
₴35041
₴44479
₴41926
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
-
-
-
91 000
income
-
-
-
27 603
pensions
-
-
-
4 181
total
-
-
-
31 784
Employee
21 993
-
79 354
-
income
4 005
-
22 166
-
pensions
1 679
-
5 033
-
health
287
-
1 093
-
total
5 971
-
28 292
-
Employer
21 993
-
79 354
-
pensions
2 222
-
10 137
-
health
418
-
1 508
-
total
2 640
-
11 645
-
Corporate
66 367
91 000
-
-
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.

12 610
17 290
-
-
total
12 610
17 290
-
-
Dividends
53 758
73 710
-
-
withholding
9 278
15 762
-
-
total
9 278
15 762
-
-
Income
91 000
91 000
91 000
91 000
Total tax
30 499
33 052
39 937
31 784
After tax
60 501
57 948
51 063
59 216
Living cost
16 022
16 022
16 022
16 022
Free-cash
44 479
41 926
35 041
43 194

Estimated living cost  is ₴16022 per week

₴10991
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1473
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴200
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.
₴3356
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
₴51975
₴39808
₴5810
-₴2805
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
-
-
-
91 000
other
-
-
-
158
accident
-
-
-
108
health
-
-
-
932
income
-
-
-
25 874
pensions
-
-
-
1 777
total
-
-
-
28 849
Employee
16 008
-
82 879
-
income
2 196
-
20 147
-
pensions
1 803
-
3 259
-
health
1 833
-
9 490
-
total
5 832
-
32 896
-
Employer
16 008
-
82 879
-
pensions
2 603
-
4 706
-
accident
267
-
1 384
-
unemployment
392
-
2 030
-
total
3 262
-
8 120
-
Corporate
71 730
91 000
-
-
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.

64 557
81 900
-
-
total
64 557
81 900
-
-
Dividends
7 173
9 100
-
-
withholding
1 363
1 729
-
-
total
1 363
1 729
-
-
Income
91 000
91 000
91 000
91 000
Total tax
75 014
83 629
41 016
28 849
After tax
15 986
7 371
49 984
62 151
Living cost
10 176
10 176
10 176
10 176
Free-cash
5 810
-2 805
39 808
51 975

Estimated living cost  is ₴10176 per week

₴7468
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴593
Public transport and taxi. Monthly travel card, and a few taxi rides per week.
₴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.
₴1910
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
₴51119
₴60547
₴62528
₴63825
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.

-
-
-
91 000
work injury
-
-
-
343
unemployment
-
-
-
823
income
-
-
-
15 238
health insurance
-
-
-
5 073
pensions
-
-
-
12 614
total
-
-
-
34 091
Employee

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

9 264
-
91 000
-
income
926
-
15 238
-
work injury
46
-
171
-
pensions
1 705
-
6 307
-
unemployment
111
-
411
-
health insurance
686
-
2 536
-
total
3 474
-
24 663
-
Employer
-
-
-
-
total
-
-
-
-
Corporate
81 736
91 000
-
-
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%.

8 174
9 100
-
-
total
8 174
9 100
-
-
Dividends
73 562
81 900
-
-
withholding
11 034
12 285
-
-
total
11 034
12 285
-
-
Income
91 000
91 000
91 000
91 000
Total tax
22 682
21 385
24 663
34 091
After tax
68 318
69 615
66 337
56 909
Living cost
5 790
5 790
5 790
5 790
Free-cash
62 528
63 825
60 547
51 119

Estimated living cost  is ₴5790 per week

₴3587
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.
₴1602
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
₴25316
₴21793
₴28901
₴30851
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
-
-
-
91 000
social contributions
-
-
-
21 460
municipal
-
-
-
626
national
-
-
-
24 345
regional
-
-
-
2 172
total
-
-
-
48 603
Employee
36 131
-
91 000
-
national
6 106
-
21 475
-
social contributions
12 183
-
28 135
-
municipal
216
-
566
-
regional
545
-
1 950
-
total
19 050
-
52 126
-
Employer
36 131
-
91 000
-
total
-
-
-
-
Corporate
54 869
91 000
-
-
nationa
13 169
21 840
-
-
municipal
2 644
4 387
-
-
total
15 813
26 227
-
-
Dividends
39 056
64 773
-
-
withholding
10 155
16 841
-
-
total
10 155
16 841
-
-
Income
91 000
91 000
91 000
91 000
Total tax
45 018
43 068
52 126
48 603
After tax
45 982
47 932
38 874
42 397
Living cost
17 081
17 081
17 081
17 081
Free-cash
28 901
30 851
21 793
25 316

Estimated living cost  is ₴17081 per week

₴11999
Rent. One bedroom at downtown or an upmarket area with basic utilities which include internet connection and a mobile phone.
₴1175
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.
₴3649
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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