| Low Tax Countries |
| Cyprus | $14.89 |
| Czech Republic | $15.41 |
| Estonia | $15.28 |
| France | $15.49 |
| Germany | $15.41 |
| Greece | $15.28 |
| Latvia | $15.28 |
| Lithuania | $15.28 |
| Luxembourg | $14.89 |
| Malta | $15.28 |
| Netherlands | $15.41 |
| Portugal | $15.41 |
| Romania | $15.41 |
| Slovak Republic | $15.41 |
| Spain | $15.02 |
| United Kingdom | $15.22 |
|
| High Tax Countries |
| Austria | $15.54 |
| Belgium | $15.67 |
| Bulgaria | $15.54 |
| Denmark | $16.19 |
| Finland | $15.80 |
| Hungary | $15.54 |
| Ireland | $15.67 |
| Italy | $15.54 |
| Poland | $15.80 |
| Slovenia | $15.54 |
| Sweden | $16.19 |
|