| Low Tax Countries |
|---|
| Cyprus | $19.54 |
| France | $20.32 |
| Germany | $20.22 |
| Luxembourg | $19.54 |
| Malta | $20.05 |
| Netherlands | $20.22 |
| Slovak Republic | $20.22 |
| Spain | $19.71 |
| United Kingdom | $19.96 |
|
| High Tax Countries |
|---|
| Austria | $20.39 |
| Belgium | $20.56 |
| Bulgaria | $20.39 |
| Czech Republic | $20.39 |
| Denmark | $21.24 |
| Estonia | $20.39 |
| Finland | $20.73 |
| Greece | $20.90 |
| Hungary | $21.24 |
| Ireland | $20.56 |
| Italy | $20.39 |
| Latvia | $20.56 |
| Lithuania | $20.56 |
| Poland | $20.73 |
| Portugal | $20.56 |
| Romania | $21.07 |
| Slovenia | $20.39 |
| Sweden | $21.24 |
|