Not so in Helsinki. In Helsinki, $100k would be in the 40% tax bracket. But the problem in Helsinki is the tax bureaucracy; you have to estimate your income for the year, and the tax office gives you a tax rate. Anything above that level gets taxed at an exorbitant amount (>50% for the 100k$ salary). Plus, yes, there's free healthcare in Finland, but it's only really available for you if you're poor (if you're not a citizen). If you make money, you're expected to use your private insurance, which will be covered by the company. Salaries in Helsinki are about 60% of what they are in SF, but costs are about 80-90%.