| Low Tax Countries |
| Cyprus | $10.29 |
| Czech Republic | $10.65 |
| Estonia | $10.56 |
| France | $10.70 |
| Germany | $10.65 |
| Greece | $10.56 |
| Latvia | $10.56 |
| Lithuania | $10.56 |
| Luxembourg | $10.29 |
| Malta | $10.56 |
| Netherlands | $10.65 |
| Portugal | $10.65 |
| Romania | $10.65 |
| Slovak Republic | $10.65 |
| Spain | $10.38 |
| United Kingdom | $10.52 |
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| High Tax Countries |
| Austria | $10.74 |
| Belgium | $10.83 |
| Bulgaria | $10.74 |
| Denmark | $11.19 |
| Finland | $10.92 |
| Hungary | $10.74 |
| Ireland | $10.83 |
| Italy | $10.74 |
| Poland | $10.92 |
| Slovenia | $10.74 |
| Sweden | $11.19 |
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