| Low Tax Countries |
| Cyprus | $28.75 |
| France | $29.90 |
| Germany | $29.75 |
| Luxembourg | $28.75 |
| Malta | $29.50 |
| Netherlands | $29.75 |
| Spain | $29.50 |
|
| High Tax Countries |
| Austria | $30.00 |
| Belgium | $30.25 |
| Bulgaria | $30.00 |
| Czech Republic | $30.00 |
| Denmark | $31.25 |
| Estonia | $30.00 |
| Finland | $30.75 |
| Greece | $30.75 |
| Hungary | $31.25 |
| Ireland | $30.25 |
| Italy | $30.00 |
| Latvia | $30.50 |
| Lithuania | $30.25 |
| Poland | $30.75 |
| Portugal | $30.75 |
| Romania | $31.00 |
| Slovak Republic | $30.00 |
| Slovenia | $30.00 |
| Sweden | $31.25 |
| United Kingdom | $30.00 |
|