| Low Tax Countries |
| Cyprus | $57.44 |
| Czech Republic | $59.44 |
| Estonia | $58.94 |
| France | $59.74 |
| Germany | $59.44 |
| Greece | $58.94 |
| Latvia | $58.94 |
| Lithuania | $58.94 |
| Luxembourg | $57.44 |
| Malta | $58.94 |
| Netherlands | $59.44 |
| Portugal | $59.44 |
| Romania | $59.44 |
| Slovak Republic | $59.44 |
| Spain | $57.94 |
| United Kingdom | $58.69 |
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| High Tax Countries |
| Austria | $59.94 |
| Belgium | $60.44 |
| Bulgaria | $59.94 |
| Denmark | $62.44 |
| Finland | $60.94 |
| Hungary | $59.94 |
| Ireland | $60.44 |
| Italy | $59.94 |
| Poland | $60.94 |
| Slovenia | $59.94 |
| Sweden | $62.44 |
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