| Low Tax Countries |
| Cyprus | $86.25 |
| Czech Republic | $89.25 |
| Estonia | $88.50 |
| France | $89.70 |
| Germany | $89.25 |
| Greece | $88.50 |
| Latvia | $88.50 |
| Lithuania | $88.50 |
| Luxembourg | $86.25 |
| Malta | $88.50 |
| Netherlands | $89.25 |
| Portugal | $89.25 |
| Romania | $89.25 |
| Slovak Republic | $89.25 |
| Spain | $87.00 |
| United Kingdom | $88.13 |
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| High Tax Countries |
| Austria | $90.00 |
| Belgium | $90.75 |
| Bulgaria | $90.00 |
| Denmark | $93.75 |
| Finland | $91.50 |
| Hungary | $90.00 |
| Ireland | $90.75 |
| Italy | $90.00 |
| Poland | $91.50 |
| Slovenia | $90.00 |
| Sweden | $93.75 |
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