| Low Tax Countries |
|---|
| Cyprus | $115.00 |
| France | $119.60 |
| Germany | $119.00 |
| Luxembourg | $115.00 |
| Malta | $118.00 |
| Netherlands | $119.00 |
| Slovak Republic | $119.00 |
| Spain | $116.00 |
| United Kingdom | $117.50 |
|
| High Tax Countries |
|---|
| Austria | $120.00 |
| Belgium | $121.00 |
| Bulgaria | $120.00 |
| Czech Republic | $120.00 |
| Denmark | $125.00 |
| Estonia | $120.00 |
| Finland | $122.00 |
| Greece | $123.00 |
| Hungary | $125.00 |
| Ireland | $121.00 |
| Italy | $120.00 |
| Latvia | $121.00 |
| Lithuania | $121.00 |
| Poland | $122.00 |
| Portugal | $121.00 |
| Romania | $124.00 |
| Slovenia | $120.00 |
| Sweden | $125.00 |
|