National averages
Useful starting points from CBS and wage statistics, but they hide city, industry and seniority differences.
Netherlands · Salary · Benchmarks
Understand salary expectations in the Netherlands, including average income levels, city differences, industry trends, taxes and what international professionals should realistically expect.

Many expats researching the Netherlands want to understand what people earn, what salary is considered good and whether a job offer is competitive.
Average salary figures from Statistics Netherlands (CBS) can be useful, but they do not tell the full story.
Salary depends heavily on city, industry, experience, education, employer and international expertise. This guide helps you interpret benchmarks without treating any headline number as a guarantee.
For take-home pay, continue to the Net Salary guide or the salary net calculator.
Useful starting points from CBS and wage statistics, but they hide city, industry and seniority differences.
A competitive salary depends on role, employer, location, experience and whether the package is gross or net-oriented.
Taxes, pension and benefits change spendable income. Gross salary alone does not describe monthly life costs.
Before you compare offers

Planning ranges only. Ranges are gross (bruto) annual salaries for employed professionals unless noted otherwise. Figures exclude holiday allowance (vakantiegeld) unless explicitly included. They are orientation bands for expats comparing offers — not CBS guarantees, not market surveys, and not individual payroll outcomes.
National anchors first, then sector and city context. All figures are indicative gross ranges for 2026.
Cross-check macro numbers against CBS wage data. Comfort still depends on city, industry, experience and take-home pay.
Median gross (full-time employee)
€44,000–€49,000
Indicative net €29k–€34k
CBS median ~€43.5k (2023); CPB modal ~€48k/yr incl. holiday pay — compare like-for-like on your contract.
Average gross (full-time employee)
€52,000–€58,000
Indicative net €33k–€40k
CBS full-time standardized income ~€53k (2024), rising with wage growth — mean is pulled up by top earners.
Minimum wage (full-time equivalent)
€29,000–€33,000
Indicative net €23k–€27k
~€14.71/hr (21+) in 2026; amounts vary by age and hours. Professional roles sit well above this.
Macro anchors from official wage statistics and common labour-market references. Median is usually more representative than mean.
| Category | Gross annual | Gross monthly* | Indicative net annual** | Notes |
|---|---|---|---|---|
| Median gross (full-time employee) | €44,000–€49,000 | €3,670–€4,080 | €29,000–€34,000 | CBS median ~€43.5k (2023); CPB modal ~€48k/yr incl. holiday pay — compare like-for-like on your contract. |
| Average gross (full-time employee) | €52,000–€58,000 | €4,330–€4,830 | €33,000–€40,000 | CBS full-time standardized income ~€53k (2024), rising with wage growth — mean is pulled up by top earners. |
| Minimum wage (full-time equivalent) | €29,000–€33,000 | €2,420–€2,750 | €23,000–€27,000 | ~€14.71/hr (21+) in 2026; amounts vary by age and hours. Professional roles sit well above this. |
| Holiday allowance (typical add-on) | — | — | — | Often ~8% on top of annual salary if not already included in the offer figure — confirm contract wording. |
* Monthly figures divide annual gross by 12 and exclude holiday allowance unless your contract states otherwise. ** Indicative net is a simplified planning band — use the salary net calculator for your offer.
Quick context
Sector and visa benchmarks that expats often compare alongside national averages.
€60,000–€90,000 gross / year
Software, data and product medior roles; Amsterdam intl. firms often higher.
€58,000–€100,000 gross / year
Headline pay is higher; rent usually absorbs much of the gap.
€5,942 gross / month
Legal IND floor only — many offers are higher. Excludes holiday allowance.
Salary planning
A “good salary” depends on household size, housing costs, city, lifestyle expectations, commuting and family situation.
These profiles are conceptual only. They are not guarantees about what any specific offer will feel like.
€60,000–€82,000 gross/yearIndicative net €38k–€52k
A good salary depends on rent, commute and lifestyle. Major Randstad cities usually need higher gross pay than smaller cities for the same comfort level.
€70,000–€100,000 gross/yearIndicative net €44k–€62k
Dual income, housing size and transport choices matter. One strong salary can work, but housing costs often dominate the budget conversation.
€90,000–€130,000 gross/yearIndicative net €54k–€78k
Childcare, school choices, housing space and healthcare add pressure beyond headline salary. Family salary comfort varies widely by city.
Household comfort bands — gross annual, before tax. Same number can feel different in Amsterdam vs Groningen.
| Category | Gross annual | Gross monthly* | Indicative net annual** | Notes |
|---|---|---|---|---|
| Single professional (Amsterdam / Randstad) | €60,000–€82,000 | €5,000–€6,833 | €38,000–€52,000 | Many singles target €60k+ gross for workable private rental in Amsterdam without extreme budgeting. |
| Single professional (other cities) | €45,000–€62,000 | €3,750–€5,167 | €30,000–€42,000 | — |
| Couple (one primary earner) | €70,000–€100,000 | €5,833–€8,333 | €44,000–€62,000 | Dual income lowers pressure; housing size still dominates. |
| Family with children (Randstad) | €90,000–€130,000 | €7,500–€10,833 | €54,000–€78,000 | Childcare and school choices often matter more than small gross differences. |
* Monthly figures divide annual gross by 12 and exclude holiday allowance unless your contract states otherwise. ** Indicative net is a simplified planning band — use the salary net calculator for your offer.
Comfort check questions

Average salary is total salaries divided across workers. Median salary is the middle income point where half earn more and half earn less.
High earners can distort averages upward. Median figures often give a more realistic picture of what most workers experience.
When reading job ads or salary surveys, ask whether the figure is mean or median — and whether it is gross or net.
Statistics Netherlands regularly publishes wage and earnings data. Check CBS for current figures rather than relying on copied numbers from older articles.
Why two “national averages” can tell different stories.
| Category | Gross annual | Notes |
|---|---|---|
| Mean (average) gross | €52,000–€58,000 | Sensitive to executives and high earners in the calculation. |
| Median gross | €44,000–€49,000 | Half of workers earn less, half earn more — often better for “typical” comparisons. |
| Typical gap (avg − median) | €5,000–€10,000 | If the gap is large, headline “average salary” articles may overstate what most people earn. |
* Monthly figures divide annual gross by 12 and exclude holiday allowance unless your contract states otherwise.

Experience, specialization, international expertise and management responsibility all shape salary progression in the Netherlands.
Dutch employers often value niche skills and language ability as much as years on paper — especially in international companies.
€36,000–€50,000 gross/yearIndicative net €26k–€35k
Lower starting pay, but strong demand in tech, engineering and finance can still create competitive entry offers.
€55,000–€80,000 gross/yearIndicative net €38k–€52k
Specialization and language skills start to matter more. International experience can push pay above local medians.
€72,000–€105,000 gross/yearIndicative net €46k–€66k
Deep expertise, leadership scope and scarce skills often drive the largest salary jumps.
€85,000–€130,000 gross/yearIndicative net €52k–€78k
Management responsibility, team size and employer type can matter more than years alone.
€110,000–€175,000 gross/yearIndicative net €62k–€102k
Top packages often combine base salary, bonus, pension, benefits and sometimes expat-specific arrangements.
Typical employed professional bands in the Netherlands. Niche skills, English-language roles and international employers often pay toward the top of a band.
| Category | Gross annual | Gross monthly* | Indicative net annual** | Notes |
|---|---|---|---|---|
| Entry-level (0–2 years) | €36,000–€50,000 | €3,000–€4,167 | €26,000–€35,000 | Tech and engineering starters in Randstad often land €42k–€55k+ gross (excl. holiday pay). |
| Junior / mid (2–5 years) | €45,000–€65,000 | €3,750–€5,417 | €32,000–€44,000 | — |
| Mid-level (5–8 years) | €55,000–€80,000 | €4,583–€6,667 | €38,000–€52,000 | — |
| Senior (8–12 years) | €72,000–€105,000 | €6,000–€8,750 | €46,000–€66,000 | — |
| Manager / lead | €85,000–€130,000 | €7,083–€10,833 | €52,000–€78,000 | Team scope, bonus and pension design move outcomes materially. |
| Director / specialist expert | €110,000–€175,000 | €9,167–€14,583 | €62,000–€102,000 | Top packages often include bonus, equity and expat-specific benefits. |
* Monthly figures divide annual gross by 12 and exclude holiday allowance unless your contract states otherwise. ** Indicative net is a simplified planning band — use the salary net calculator for your offer.

Industry often matters more than city alone. Two professionals in Amsterdam can have very different offers depending on sector demand and specialization.
Use sector context together with official CBS industry wage data — not outdated copied figures from blog posts.
€60,000–€105,000 gross/yearIndicative net €38k–€64k
Often strong pay for software, data, product and engineering roles, especially in Amsterdam, Utrecht and Eindhoven.
€52,000–€92,000 gross/yearIndicative net €36k–€56k
High demand in infrastructure, manufacturing, semiconductors and technical sectors across multiple Dutch cities.
€58,000–€120,000 gross/yearIndicative net €38k–€70k
Amsterdam and the Randstad remain important hubs for banking, fintech and corporate finance roles.
€55,000–€100,000 gross/yearIndicative net €36k–€62k
Project-based work with pay tied to seniority, specialization and client demand.
€48,000–€82,000 gross/yearIndicative net €32k–€52k
Structured pay scales and regulated environments. International credentials may need local recognition.
€40,000–€62,000 gross/yearIndicative net €28k–€42k
More standardized pay bands. University and research roles can differ from school-level employment.
€42,000–€72,000 gross/yearIndicative net €30k–€48k
Rotterdam and port-related regions are strong for trade, supply chain and operations roles.
€45,000–€78,000 gross/yearIndicative net €31k–€50k
Pay varies by sector, language skills and whether the role is agency, in-house or international brand work.
€48,000–€85,000 gross/yearIndicative net €32k–€54k
Often combines base salary with variable compensation. Package structure matters as much as headline pay.
€58,000–€110,000 gross/yearIndicative net €38k–€68k
Corporate law, in-house counsel and international legal roles can pay well, especially in major business cities.
Mid-career employed professional orientation bands. Sales and consulting may include variable pay on top of base salary.
| Category | Gross annual | Gross monthly* | Indicative net annual** | Notes |
|---|---|---|---|---|
| Technology & software | €60,000–€105,000 | €5,000–€8,750 | €38,000–€64,000 | Medior developers often €58k–€76k+; seniors and Amsterdam intl. firms higher. |
| Engineering & manufacturing | €52,000–€92,000 | €4,333–€7,667 | €36,000–€56,000 | — |
| Finance & fintech | €58,000–€120,000 | €4,833–€10,000 | €38,000–€70,000 | — |
| Consulting & professional services | €55,000–€100,000 | €4,583–€8,333 | €36,000–€62,000 | — |
| Healthcare (qualified roles) | €48,000–€82,000 | €4,000–€6,833 | €32,000–€52,000 | CAO scales and public employers can cap negotiation flexibility. |
| Education & research | €40,000–€62,000 | €3,333–€5,167 | €28,000–€42,000 | — |
| Logistics & supply chain | €42,000–€72,000 | €3,500–€6,000 | €30,000–€48,000 | — |
| Marketing & creative | €45,000–€78,000 | €3,750–€6,500 | €31,000–€50,000 | — |
| Sales (base salary) | €48,000–€85,000 | €4,000–€7,083 | €32,000–€54,000 | OTE / commission can sit on top of base. |
| Legal & compliance | €58,000–€110,000 | €4,833–€9,167 | €38,000–€68,000 | — |
* Monthly figures divide annual gross by 12 and exclude holiday allowance unless your contract states otherwise. ** Indicative net is a simplified planning band — use the salary net calculator for your offer.

Common expat job titles in the Netherlands — mid-level employed bands (roughly 3–7 years). Senior titles, niche skills and the 30% ruling can push offers above these ranges.
| Category | Gross annual | Gross monthly* | Indicative net annual** | Notes |
|---|---|---|---|---|
| Software engineer | €60,000–€95,000 | €5,000–€7,917 | €38,000–€58,000 | Medior (3–7 yrs) market often €60k–€80k base; Amsterdam intl. firms higher. |
| Data analyst / scientist | €58,000–€95,000 | €4,833–€7,917 | €38,000–€58,000 | — |
| Product manager | €65,000–€100,000 | €5,417–€8,333 | €40,000–€62,000 | — |
| Financial analyst | €52,000–€80,000 | €4,333–€6,667 | €34,000–€52,000 | — |
| Mechanical / industrial engineer | €52,000–€82,000 | €4,333–€6,833 | €36,000–€54,000 | — |
| UX / product designer | €48,000–€78,000 | €4,000–€6,500 | €32,000–€50,000 | — |
| Management consultant | €58,000–€100,000 | €4,833–€8,333 | €38,000–€62,000 | — |
| Account manager (B2B) | €45,000–€72,000 | €3,750–€6,000 | €30,000–€48,000 | — |
| Researcher / postdoc (university) | €38,000–€58,000 | €3,167–€4,833 | €28,000–€40,000 | University scales differ from corporate tech pay. |
| DevOps / platform engineer | €65,000–€100,000 | €5,417–€8,333 | €40,000–€62,000 | — |
* Monthly figures divide annual gross by 12 and exclude holiday allowance unless your contract states otherwise. ** Indicative net is a simplified planning band — use the salary net calculator for your offer.
City context matters for both salary levels and living costs. Compare offers against local rent, commute patterns and lifestyle needs.
Use the rent affordability calculator and cost of living calculator alongside the bands below.
€58,000–€100,000 gross/yearIndicative net €38k–€62k
Often higher salaries, but housing costs are usually higher too.
Open city guide€48,000–€82,000 gross/yearIndicative net €32k–€52k
Strong port and industrial economy with a different cost profile from Amsterdam.
Open city guide€50,000–€86,000 gross/yearIndicative net €34k–€54k
Important for diplomacy, legal and international-sector roles.
Open city guide€52,000–€90,000 gross/yearIndicative net €35k–€56k
Popular for commuters and companies wanting Randstad access with a different city feel.
Open city guide€52,000–€95,000 gross/yearIndicative net €35k–€58k
Strong tech and hardware ecosystem with a different salary-to-rent balance than Amsterdam.
Open city guide€48,000–€82,000 gross/yearIndicative net €32k–€52k
University and life-sciences context can shape salary expectations.
Open city guide€48,000–€85,000 gross/yearIndicative net €32k–€54k
Technical talent and university-linked employers are important local factors.
Open city guideKnowledge-worker orientation bands (not city-wide averages). Compare with local rent using cost-of-living and rent tools.
| Category | Gross annual | Gross monthly* | Indicative net annual** | Notes |
|---|---|---|---|---|
| Amsterdam | €58,000–€100,000 | €4,833–€8,333 | €38,000–€62,000 | Often +5–15% vs national for knowledge workers; housing absorbs much of the premium. |
| Rotterdam | €48,000–€82,000 | €4,000–€6,833 | €32,000–€52,000 | — |
| The Hague | €50,000–€86,000 | €4,167–€7,167 | €34,000–€54,000 | Government, NGOs and international organisations are strong locally. |
| Utrecht | €52,000–€90,000 | €4,333–€7,500 | €35,000–€56,000 | — |
| Eindhoven | €52,000–€95,000 | €4,333–€7,917 | €35,000–€58,000 | Brainport tech/semiconductor roles; strong medior engineering pay. |
| Leiden | €48,000–€82,000 | €4,000–€6,833 | €32,000–€52,000 | — |
| Delft | €48,000–€85,000 | €4,000–€7,083 | €32,000–€54,000 | — |
* Monthly figures divide annual gross by 12 and exclude holiday allowance unless your contract states otherwise. ** Indicative net is a simplified planning band — use the salary net calculator for your offer.

Fixed gross offers translated into indicative monthly gross and simplified net annual bands. Use the net salary calculator for your contract, pension and 30% ruling setup.
€40,000 gross
€40,000
Indicative net €29k–€33k
Workable for some singles outside core Randstad; tight in Amsterdam once rent is included.
€50,000 gross
€50,000
Indicative net €34k–€39k
Near national median gross; comfort depends heavily on city and housing.
€70,000 gross
€70,000
Indicative net €46k–€52k
Solid for many single professionals in Amsterdam; families still need wider budget planning.
€100,000 gross
€100,000
Indicative net €60k–€70k
Senior / specialist territory; compare total compensation, not base alone.
| Category | Gross annual | Gross monthly* | Indicative net annual** | Notes |
|---|---|---|---|---|
| €40,000 gross | €40,000 | €3,330 | €29,000–€33,000 | Workable for some singles outside core Randstad; tight in Amsterdam once rent is included. |
| €50,000 gross | €50,000 | €4,170 | €34,000–€39,000 | Near national median gross; comfort depends heavily on city and housing. |
| €70,000 gross | €70,000 | €5,830 | €46,000–€52,000 | Solid for many single professionals in Amsterdam; families still need wider budget planning. |
| €100,000 gross | €100,000 | €8,330 | €60,000–€70,000 | Senior / specialist territory; compare total compensation, not base alone. |
* Monthly figures divide annual gross by 12 and exclude holiday allowance unless your contract states otherwise. ** Indicative net is a simplified planning band — use the salary net calculator for your offer.
Many expats arrive through highly skilled migrant programs, multinational companies, international transfers, tech employers or universities.
These salaries may differ significantly from national averages because packages can include relocation support, expat-specific benefits or 30% ruling treatment.
Compare gross bands below with estimated net pay, then use the HSM threshold table if your route has a legal minimum salary.
Related: 30% Ruling guide, 30% ruling calculator, employment type scenario tool and Moving to the Netherlands.
Age 30 and over
€71,300
Minimum only — many tech and finance offers are higher.
Amsterdam
€58,000–€100,000
Indicative net €38k–€62k
Often +5–15% vs national for knowledge workers; housing absorbs much of the premium.
Technology & software
€60,000–€105,000
Indicative net €38k–€64k
Medior developers often €58k–€76k+; seniors and Amsterdam intl. firms higher.
What shapes expat pay

The Dutch highly skilled migrant route has salary-related requirements that change regularly. Actual offers vary by role, employer and sector.
Meeting the minimum threshold does not automatically mean an offer is competitive for your city or lifestyle — compare gross pay, benefits and estimated net salary together.
Always verify current thresholds through official government sources before relying on any copied figure.
See the Highly Skilled Migrant visa guide and the 30% Ruling guide for related salary and tax context.
Age 30 and over
€71,300
Minimum only — many tech and finance offers are higher.
Under 30
€52,300
Reduced criterion (specific cases)
€37,500
Applies only when official conditions are met.
Legal minimum gross monthly thresholds for the route — not market rates. With 8% holiday allowance, multiply annual equivalents by ~1.08.
| Category | Gross annual | Gross monthly* | Notes |
|---|---|---|---|
| Age 30 and over | €71,300 | €5,942 | Minimum only — many tech and finance offers are higher. |
| Under 30 | €52,300 | €4,357 | — |
| Reduced criterion (specific cases) | €37,500 | €3,122 | Applies only when official conditions are met. |
* Monthly figures divide annual gross by 12 and exclude holiday allowance unless your contract states otherwise.
IND legal minimum gross monthly thresholds for 2026 (excluding holiday allowance). Annual equivalents are for comparison only — verify on ind.nl.
Offer check
Minimum thresholds are only one part of the picture. Estimate take-home pay and compare city living costs before you accept an offer.

Dutch salaries are usually quoted gross. Actual take-home pay depends on payroll tax, pension, social contributions and 30% ruling eligibility.
Read the Gross vs Net Salary guide, Net Salary in the Netherlands guide and Payroll Tax guide.
The headline offer number before payroll deductions.
What reaches your bank account after payroll processing.
Salary translation

Salary should always be viewed alongside rent, transport, groceries, healthcare and childcare. The same gross offer can feel very different in Amsterdam, Rotterdam or Eindhoven.
A higher gross salary in an expensive city does not always mean more monthly flexibility than a moderate salary in a lower-cost city.
Use the expat cost of living calculator and rent affordability calculator alongside the salary net calculator.
Often the largest monthly cost, especially in Amsterdam and Utrecht.
Commute time and OV costs can change how far salary goes.
Major budget item for families; availability varies by city.
Mandatory insurance is a fixed monthly cost for residents.
Amsterdam often offers higher headline salaries, but Eindhoven can feel more manageable once rent and lifestyle costs are included.
Both are major cities with strong employers, but housing and commute patterns can change how far the same gross salary goes.
Both sit in a high-demand region. Salary offers may look similar, but housing and family setup can change the real outcome.
Explore city guides on the Dutch Cities hub for housing and lifestyle context.

These are orientation answers with indicative numbers, not guarantees. See the salary scenarios table for €40k–€100k gross bands, or use calculators and city guides for your situation.
€50,000 gross is near the national median full-time band (roughly €44k–€49k in 2026 planning terms). It can work for a single professional outside expensive Randstad cities, but Amsterdam usually needs more headroom once rent is included. Indicative net is often roughly €34k–€39k before lifestyle costs.
€70,000 gross is a solid band for many single professionals in Amsterdam (indicative net often roughly €46k–€52k). Housing, pension and 30% ruling treatment still matter. Families usually need a wider household budget than a single-earner €70k gross.
There is no single number. HSM routes have minimum salary thresholds that change over time, while actual offers vary by role and employer.
That depends on payroll setup, pension, tax credits, 30% ruling status and personal circumstances. Use salary and tax guides for orientation, not guarantees.
Families usually need to weigh childcare, housing size, city and dual-income potential alongside gross salary.
It depends on city and lifestyle, but many single expats focus on rent, transport, savings goals and whether the offer is gross or net-oriented.
The Netherlands can be competitive in tech, finance and engineering, but headline gross pay should be compared with tax, benefits and living costs.

Calculator
Once you understand average salary context, use the dedicated Dutch salary net calculator to estimate take-home pay from your own gross offer.
The tool supports gross salary, holiday allowance, pension, 30% ruling scenarios and side-by-side offer comparison.
Pair the calculator with the Net Salary guide or browse all tax planning tools.
Related tools

Salary benchmarking is usually concept-level, but tax advice, payroll setup, recruitment and relocation support may help with specific questions.
Start with calculators for your own offer, then compare providers below if you need scoped help with tax, payroll or relocation.
Helpful for ruling eligibility, cross-border pay and payroll tax questions.
Useful when salary planning overlaps with housing and move timing.
Agencies can explain market ranges, but verify offers with your own net estimate.
Optional tax-focused providers only — useful when you want scoped help with a Dutch return, M-form, 30% ruling question, self-employment, or cross-border income after reading the guide.
These are tax-focused discovery listings, not endorsements or outcome guarantees. Links are currently non-affiliate unless marked otherwise. Always confirm scope, pricing, credentials, and terms with the provider directly. Learn more
Browse more companies: Tax advisors directoryBrowse all services
Relocation
Useful when an offer depends on timing, housing search, family logistics or employer relocation support — confirm scope and fees directly with each provider.
Expat2Holland
Relocation and settling-in support for internationals, including housing, registration, and practical onboarding.
Full package from ~€1,500–3,000; à la carte from ~€200–500 per service. Employer packages often higher.
Visit provider →Jimble
Relocation and mobility services for expats and internationals in the Amsterdam area.
Packages vary; often €1,000–2,500+ for core relocation. Check directly for quote.
Visit provider →RSH Relocation and Immigration Services
Relocation and immigration services for internationals and families, including housing and registration support.
From ~€1,200 for basic package; full relocation €2,000–4,000+. Immigration support often separate.
Visit provider →RelocAid
Relocation support for expats and families, including housing search, registration, and settling-in assistance.
Packages from ~€1,000; full family relocation €2,000–3,500+. Confirm scope and quote.
Visit provider →ExpatCopilot may earn a commission from some partners on other pages. Listings here are for planning convenience — not pay-to-rank. Always confirm suitability, credentials and pricing with any provider. Learn more
These answers summarize common salary questions for expats and international professionals. They are orientation only — not tax, immigration or payroll advice.
CBS publishes wage and earnings statistics that provide national context, but averages vary widely by city, industry and experience. Use official data rather than outdated copied figures.
A good salary depends on household size, city, housing costs and lifestyle. A gross figure that works in one city may feel tight in another.
Dutch job offers and salary discussions are usually quoted gross unless explicitly stated otherwise.
Take-home pay depends on payroll tax, pension, tax credits, benefits and whether schemes such as the 30% ruling apply. Calculators can help with orientation.
Expat salaries vary by route, employer and sector. Highly skilled roles and multinational employers often pay above local medians, but there is no single expat salary.
Amsterdam often has higher headline salaries in finance, tech and international business, but housing costs are usually higher too.
Actual offers vary by role and employer. The HSM route also has official minimum salary thresholds that change over time and should be checked through official sources.
Rent, transport, childcare and healthcare can change how far the same gross salary goes. Salary benchmarking should always include living costs.

Statistics Netherlands regularly publishes wage and earnings data. Use official sources for current figures rather than outdated copied numbers.
Move from salary benchmarks into calculation, tax planning and city comparison.