Best countries in Europe for a Ukrainian IT specialist
44 countries, 16 criteria, each on a 1–5 scale. Adjust the weights to match what matters to you — the ranking re-sorts live.
Scale: 1 poor — 5 excellent. Weight 0 removes a criterion entirely.
Scale12345
| Country | Safety | Infra | Finance | Mortgage | Credit | IT market | Tax | Health q. | Health a. | Migration | Social | Attitude | Language | Service | Air | Climate | Total |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1Netherlands | 5 | 5 | 5 | 4 | 4 | 5 | 3 | 5 | 4 | 3 | 4 | 3 | 4 | 5 | 3 | 2 | 64 |
| 2Luxembourg | 4 | 4 | 5 | 4 | 4 | 4 | 3 | 4 | 5 | 4 | 5 | 4 | 2 | 4 | 4 | 2 | 62 |
| 3Denmark | 5 | 5 | 4 | 2 | 3 | 4 | 3 | 5 | 4 | 3 | 4 | 3 | 4 | 5 | 4 | 3 | 61 |
| 4Switzerland | 5 | 5 | 5 | 3 | 3 | 5 | 3 | 5 | 3 | 3 | 4 | 3 | 3 | 4 | 3 | 3 | 60 |
| 5Finland | 5 | 4 | 4 | 3 | 3 | 4 | 3 | 5 | 2 | 4 | 4 | 4 | 3 | 5 | 5 | 2 | 60 |
| 6Czechia | 5 | 4 | 3 | 3 | 4 | 4 | 4 | 4 | 5 | 5 | 3 | 3 | 4 | 3 | 2 | 3 | 59 |
| 7Estonia | 4 | 4 | 4 | 3 | 4 | 4 | 4 | 4 | 2 | 3 | 3 | 3 | 3 | 5 | 5 | 3 | 58 |
| 8Spain | 4 | 5 | 4 | 3 | 3 | 4 | 3 | 5 | 3 | 4 | 3 | 4 | 3 | 3 | 3 | 4 | 58 |
| 9Poland | 4 | 4 | 4 | 4 | 4 | 4 | 5 | 3 | 3 | 5 | 3 | 2 | 5 | 3 | 2 | 3 | 58 |
| 10Belgium | 3 | 4 | 4 | 4 | 3 | 4 | 2 | 5 | 5 | 4 | 4 | 4 | 3 | 3 | 3 | 2 | 57 |
| 11Lithuania | 3 | 4 | 4 | 3 | 4 | 4 | 4 | 4 | 4 | 4 | 3 | 3 | 3 | 4 | 3 | 3 | 57 |
| 12Norway | 4 | 4 | 4 | 2 | 3 | 4 | 3 | 5 | 3 | 2 | 4 | 4 | 4 | 5 | 4 | 2 | 57 |
| 13Portugal | 5 | 4 | 3 | 4 | 3 | 3 | 4 | 4 | 2 | 3 | 3 | 4 | 3 | 3 | 4 | 5 | 57 |
| 14Germany | 4 | 4 | 5 | 3 | 3 | 5 | 2 | 5 | 4 | 4 | 4 | 3 | 3 | 2 | 3 | 2 | 56 |
| 15Iceland | 5 | 4 | 4 | 2 | 3 | 3 | 2 | 4 | 4 | 3 | 4 | 4 | 3 | 5 | 5 | 1 | 56 |
| 16Sweden | 3 | 4 | 4 | 3 | 3 | 4 | 2 | 5 | 2 | 3 | 3 | 4 | 4 | 4 | 5 | 3 | 56 |
| 17Austria | 5 | 4 | 4 | 2 | 3 | 4 | 2 | 5 | 5 | 3 | 3 | 2 | 3 | 3 | 3 | 3 | 54 |
| 18France | 2 | 5 | 4 | 4 | 3 | 4 | 2 | 5 | 4 | 3 | 3 | 3 | 2 | 3 | 3 | 4 | 54 |
| 19Croatia | 5 | 3 | 3 | 3 | 3 | 3 | 4 | 3 | 3 | 4 | 3 | 3 | 4 | 3 | 2 | 4 | 53 |
| 20Malta | 4 | 3 | 4 | 3 | 3 | 3 | 4 | 3 | 4 | 3 | 2 | 2 | 4 | 3 | 4 | 4 | 53 |
| 21Slovenia | 5 | 4 | 3 | 3 | 3 | 3 | 3 | 4 | 2 | 4 | 3 | 3 | 4 | 4 | 2 | 3 | 53 |
| 22Ireland | 4 | 3 | 5 | 2 | 2 | 5 | 3 | 3 | 2 | 4 | 3 | 3 | 4 | 3 | 4 | 2 | 52 |
| 23United Kingdom | 3 | 4 | 5 | 2 | 2 | 5 | 2 | 4 | 2 | 2 | 3 | 3 | 4 | 4 | 4 | 2 | 51 |
| 24Liechtenstein | 5 | 4 | 4 | 1 | 3 | 3 | 4 | 4 | 4 | 1 | 3 | 3 | 3 | 4 | 3 | 2 | 51 |
| 25Monaco | 5 | 4 | 4 | 2 | 2 | 2 | 5 | 5 | 5 | 1 | 1 | 2 | 2 | 3 | 3 | 5 | 51 |
| 26Cyprus | 3 | 2 | 4 | 3 | 3 | 4 | 5 | 3 | 4 | 3 | 2 | 2 | 3 | 3 | 2 | 4 | 50 |
| 27Latvia | 3 | 4 | 4 | 3 | 4 | 3 | 3 | 3 | 2 | 4 | 2 | 2 | 3 | 4 | 3 | 3 | 50 |
| 28Bulgaria | 4 | 3 | 3 | 3 | 3 | 3 | 5 | 2 | 3 | 4 | 2 | 2 | 4 | 2 | 2 | 4 | 49 |
| 29Slovakia | 4 | 3 | 3 | 2 | 3 | 3 | 4 | 3 | 3 | 4 | 3 | 2 | 5 | 2 | 2 | 3 | 49 |
| 30Italy | 3 | 4 | 4 | 3 | 3 | 3 | 3 | 4 | 2 | 3 | 3 | 3 | 2 | 2 | 2 | 4 | 48 |
| 31Hungary | 4 | 4 | 3 | 3 | 3 | 3 | 3 | 2 | 3 | 3 | 2 | 2 | 2 | 3 | 2 | 3 | 45 |
| 32Romania | 3 | 3 | 3 | 3 | 3 | 4 | 3 | 2 | 2 | 4 | 2 | 3 | 3 | 2 | 2 | 3 | 45 |
| 33Serbia | 3 | 3 | 2 | 3 | 2 | 3 | 4 | 2 | 3 | 4 | 1 | 3 | 4 | 3 | 1 | 3 | 44 |
| 34Andorra | 5 | 2 | 3 | 2 | 2 | 1 | 4 | 4 | 4 | 1 | 1 | 2 | 2 | 2 | 5 | 3 | 43 |
| 35Greece | 3 | 3 | 3 | 3 | 3 | 2 | 3 | 3 | 2 | 3 | 2 | 2 | 2 | 3 | 2 | 4 | 43 |
| 36Moldova | 2 | 2 | 2 | 1 | 2 | 2 | 5 | 2 | 2 | 4 | 2 | 4 | 5 | 3 | 1 | 3 | 42 |
| 37San Marino | 5 | 3 | 3 | 1 | 2 | 1 | 3 | 4 | 4 | 1 | 1 | 2 | 2 | 3 | 3 | 4 | 42 |
| 38Georgia | 2 | 2 | 3 | 2 | 2 | 2 | 5 | 2 | 3 | 4 | 1 | 3 | 2 | 4 | 1 | 3 | 41 |
| 39Montenegro | 4 | 2 | 2 | 2 | 2 | 2 | 4 | 2 | 2 | 4 | 1 | 3 | 4 | 2 | 1 | 4 | 41 |
| 40Albania | 3 | 2 | 2 | 2 | 2 | 2 | 3 | 2 | 2 | 4 | 1 | 3 | 2 | 3 | 2 | 4 | 39 |
| 41North Macedonia | 3 | 2 | 2 | 2 | 2 | 2 | 4 | 2 | 2 | 3 | 1 | 2 | 4 | 2 | 1 | 3 | 37 |
| 42Türkiye | 2 | 4 | 3 | 1 | 2 | 2 | 3 | 3 | 3 | 2 | 1 | 2 | 1 | 3 | 1 | 3 | 36 |
| 43Bosnia and Herzegovina | 3 | 1 | 1 | 1 | 2 | 2 | 3 | 2 | 2 | 3 | 1 | 2 | 4 | 1 | 1 | 3 | 32 |
| 44Kosovo | 3 | 2 | 1 | 1 | 1 | 1 | 3 | 2 | 1 | 3 | 1 | 2 | 2 | 2 | 2 | 3 | 30 |
Tax calculatordetailed model
ZUS (employee) 13.71% (pension and disability with a ceiling), healthcare 9%, PIT 12% up to 120 000 PLN and 32% above, tax-free allowance 30 000 PLN. Model for an entrepreneur after 30 months (full ZUS), without child reliefs.
Net per year€36,965€3,080 per month
Effective rate38.4%€23,035 paid away
ZUS (employee)€8,226
Składka zdrowotna 9%€4,660
PIT 12/32%€10,149
Take-home€36,965
Paid by the employer on top of gross€12,288
Compare every country at this income — the best legal regime in each
1GeorgiaIndividual entrepreneur with Small Business Status — 1%€58,2003%
2KosovoSmall business — 3% of turnover€58,2003%
3MaltaLtd + 6/7 refund€57,0005%
4Ukraine (reference)ФОП group 3 (5%)€55,9297%
5MoldovaMoldova IT Park — 7% flat tax€55,8007%
6AlbaniaCompany + dividends€55,2008%
7CroatiaPaušalni obrt (lump-sum sole proprietorship)€54,5009%
8Bosnia and Herzegovinad.o.o. + dividends€54,00010%
9AndorraEmployment contract€53,69011%
10MontenegroEntrepreneur (lump-sum)€52,80012%
11CzechiaOSVČ — 60% lump-sum expenses€52,53512%
12CyprusEmployment + 50% relief for new residents€52,40413%
13MonacoEmployment contract€52,20013%
14TürkiyeSole proprietor — 80% exemption on IT services export€51,42014%
15BulgariaEOOD + dividends€51,30014%
16LuxembourgImpatriate regime€51,01815%
17NetherlandsLoondienst + 30%-ruling (27%)€50,43016%
18PolandJDG — flat tax + IP Box 5%€49,56317%
19Slovakias.r.o. + dividends€48,60019%
20North MacedoniaSole proprietor / DOO + dividends€48,60019%
21IcelandRelief for foreign specialists€48,53819%
22LiechtensteinAG/GmbH + dividends€48,20020%
23United KingdomLtd + salary + dividends€48,16720%
24RomaniaPFA (sole proprietorship, real system)€48,10020%
25LatviaSIA + dividends€48,00020%
26ItalyImpatriati (relief for relocatees)€47,67521%
27LithuaniaIndividuali veikla (individual entrepreneur)€47,43521%
28San MarinoCompany + dividends€47,31021%
29GreeceRegime for new tax residents€46,94322%
30SwedenExpert tax relief€46,14423%
31BelgiumSpecial regime for expats€46,02723%
32EstoniaEmployment contract€45,11525%
33NorwayPAYE (first year for foreigners)€45,00025%
34IrelandPAYE (employment contract)€44,93425%
35FranceRégime impatriés€44,78925%
36SwitzerlandAngestellter — canton of Zug€43,96427%
37SerbiaEmployment contract€43,47428%
38HungaryÁtalányadó (flat-rate sole trader)€43,26028%
39FinlandTyöntekijä (employment contract)€42,48629%
40SpainBeckham Law (24%)€41,78330%
41PortugalIFICI («NHR 2.0») — 20%€41,40031%
42DenmarkForskerordningen (27% scheme)€40,29633%
43SloveniaNormirani s.p. (lump-sum sole proprietor)€39,12035%
44GermanyFreiberufler (liberal profession)€38,24236%
45AustriaEmployment contract€37,90237%