| Low Tax Countries |
| Cyprus | $ 9.14 |
| Czech Republic | $ 9.46 |
| Estonia | $ 9.38 |
| France | $ 9.51 |
| Germany | $ 9.46 |
| Greece | $ 9.38 |
| Latvia | $ 9.38 |
| Lithuania | $ 9.38 |
| Luxembourg | $ 9.14 |
| Malta | $ 9.38 |
| Netherlands | $ 9.46 |
| Portugal | $ 9.46 |
| Romania | $ 9.46 |
| Slovak Republic | $ 9.46 |
| Spain | $ 9.22 |
| United Kingdom | $ 9.34 |
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| High Tax Countries |
| Austria | $ 9.54 |
| Belgium | $ 9.62 |
| Bulgaria | $ 9.54 |
| Denmark | $ 9.94 |
| Finland | $ 9.70 |
| Hungary | $ 9.54 |
| Ireland | $ 9.62 |
| Italy | $ 9.54 |
| Poland | $ 9.70 |
| Slovenia | $ 9.54 |
| Sweden | $ 9.94 |
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