| Low Tax Countries |
|---|
| Cyprus | $22.94 |
| Czech Republic | $23.74 |
| Estonia | $23.54 |
| France | $23.86 |
| Germany | $23.74 |
| Greece | $23.54 |
| Latvia | $23.54 |
| Lithuania | $23.54 |
| Luxembourg | $22.94 |
| Malta | $23.54 |
| Netherlands | $23.74 |
| Portugal | $23.74 |
| Romania | $23.74 |
| Slovak Republic | $23.74 |
| Spain | $23.14 |
| United Kingdom | $23.44 |
|
|
|
| High Tax Countries |
|---|
| Austria | $23.94 |
| Belgium | $24.14 |
| Bulgaria | $23.94 |
| Denmark | $24.94 |
| Finland | $24.34 |
| Hungary | $23.94 |
| Ireland | $24.14 |
| Italy | $23.94 |
| Poland | $24.34 |
| Slovenia | $23.94 |
| Sweden | $24.94 |
|