| Low Tax Countries |
| Cyprus | $113.85 |
| France | $118.40 |
| Germany | $117.81 |
| Luxembourg | $113.85 |
| Malta | $116.82 |
| Netherlands | $117.81 |
| Slovak Republic | $117.81 |
| Spain | $114.84 |
| United Kingdom | $116.33 |
|
| High Tax Countries |
| Austria | $118.80 |
| Belgium | $119.79 |
| Bulgaria | $118.80 |
| Czech Republic | $118.80 |
| Denmark | $123.75 |
| Estonia | $118.80 |
| Finland | $120.78 |
| Greece | $121.77 |
| Hungary | $123.75 |
| Ireland | $119.79 |
| Italy | $118.80 |
| Latvia | $119.79 |
| Lithuania | $119.79 |
| Poland | $120.78 |
| Portugal | $119.79 |
| Romania | $122.76 |
| Slovenia | $118.80 |
| Sweden | $123.75 |
|