| Afghanistan |
10% |
2% |
| Albania |
20% |
6% |
| Algeria |
19% |
14% or 9% or 0% |
| Andorra |
4.5% |
1% or 0% |
| Angola |
14% |
- |
| Anguilla |
0% |
- |
| Argentina |
21% |
10.5% or 2.5% or 0% |
| Aruba |
6% |
3% |
| Australia |
10% |
- |
| Austria |
20% |
3% or 10% or 0% |
| Azerbaijan |
18% |
0% |
| Bahamas |
12% |
0% |
| Bahrain |
5% |
0% |
| Bangladesh |
15% |
10% or 7.5% or 5% or 4.5% or 2.25% or 1.5%
|
| Barbados |
17.5% |
10% or 0% |
| Belarus |
20% |
- |
| Belgium |
21% |
12% or 6% or 0% |
| Bermuda |
0% |
- |
| Bolivia |
13% |
0% |
| Bosnia and Herzegovina |
17% |
0% |
| Brazil |
12% or 7% or 0% |
- |
| Bulgaria |
20% |
9% or 0%
|
| Cameroon |
19.5% |
0% |
| Canada |
12% |
7% or 5%
|
| Cape Verde |
15% |
- |
| Chile |
19% |
- |
| China |
13% |
9% or 6%
|
| Colombia |
19% |
5% or 0%
|
| Cook Islands |
15% |
0% |
| Costa Rica |
13% |
10% or 5% |
| Croatia |
25% |
13% or 5% or 0%
|
| Curacao Verde |
5% |
- |
| Cyprus |
19% |
9% or 5% or 0%
|
| Czech Republic |
21% |
15% or 10% or 0% |
| Denmark |
25% |
0%
|
| Djibouti |
10% |
- |
| Dominica |
15% |
10% |
| Dominican Republic |
18% |
13% |
| Ecuador |
12% |
0% |
| Egypt |
14% |
5% or 0%
|
| Estonia |
20% |
9% or 0%
|
| Ethiopia |
0%
|
- |
| Fiji |
9% |
- |
| Finland |
24% |
14% or 10% or 0%
|
| France |
20% |
10% or 5.5% or 2.1% or 0%
|
| Germany |
19% |
7% or 0%
|
| Ghana |
12.5% |
5% or 3% |
| Gibraltar |
0% |
- |
| Greece |
24% |
13% or 6% or 0%
|
| Guam |
2% |
- |
| Guinea |
14% |
- |
| Guyana |
14% |
- |
| Honduras |
18% |
15% |
| Hungary |
27% |
18% or 15% or 0%
|
| Iceland |
24% |
11% or 0%
|
| India |
28% |
18% or 12% or 5% or 0% |
| Indonesia |
10% |
0% |
| Iran |
8% |
- |
| Ireland |
23% |
13.5% or 9% or 4.8% or 0% |
| Israel |
17% |
7.5% or 0%
|
| Italy |
23% |
10% or 5% or 4% or 0% |
| Jamaica |
0% |
- |
| Japan |
10% |
8% or 0%
|
| Jordan |
16% |
8% |
| Kazakhstan |
12% |
0%
|
| Kenya |
16% |
0% |
| Kosovo |
18% |
8% |
| Kuwait |
0% |
- |
| Kyrgyzstan |
12% |
- |
| Latvia |
21% |
12% or 5% or 0%
|
| Lebanon |
11% |
- |
| Liberia |
10% |
0% |
| Lithuania |
21% |
9% or 5% or 0%
|
| Luxembourg |
17% |
14% or 8% or 3% or 0%
|
| Macedonia |
18% |
- |
| Madagascar |
20% |
- |
| Malawi |
16.5% |
- |
| Malaysia |
10% |
6% or 5% |
| Malta |
18% |
7% or 5% or 0% |
| Mauritius |
15% |
0%
|
| Mexico |
16% |
0% |
| Moldova |
20% |
- |
| Monaco |
20% |
10% or 5.5% 2.1% or 0% |
| Montenegro |
21% |
7% or 0%
|
| Morocco |
20% |
14% or 10% or 7% or 0%
|
| Namibia |
15% |
- |
| Nepal |
15% |
- |
| Netherlands |
21% |
9% or 0%
|
| New Zealand |
15% |
9% or 0% |
| Nigeria |
7.5% |
0% |
| Norway |
25% |
15% or 11.1% or 6% or 0%
|
| Oman |
0% |
- |
| Pakistan |
18% |
0% |
| Panama |
7% |
0% |
| Paraguay |
10% |
5% |
| Peru |
18% |
- |
| Philippines |
18% |
12% or 0% |
| Poland |
23% |
8% or 5% or 0%
|
| Portugal |
23% |
13% or 6% or 0%
|
| Puerto Rico |
11.5% |
4%
|
| Qatar |
0% |
- |
| Romania |
19% |
9% or 5% or 0%
|
| Russian Federation |
20% |
10% or 0% |
| Sao Tome and Principe |
0% |
- |
| Saudi Arabia |
15% |
0%
|
| Serbia |
20% |
10% or 0%
|
| Seychelles |
15% |
- |
| Singapore |
7% |
0% |
| Slovakia |
20% |
10% or 0%
|
| Slovenia |
22% |
9.5% or 5% or 0%
|
| South Africa |
15% |
0%
|
| South Korea |
10% |
0% |
| South Sudan |
10% |
- |
| Spain |
21% |
10% or 4% or 0%
|
| Sri Lanka |
8% |
- |
| St Lucia |
15% |
7% |
| Suriname |
10% |
8% |
| Sweden |
25% |
12% or 6% or 0%
|
| Switzerland |
3.7% or 2.5% or 0%
|
- |
| Taiwan |
5% |
0% |
| Tanzania |
18% |
0% |
| Thailand |
7% |
0%
|
| Togo |
18% |
- |
| Trinidad and Tobago |
12.5% |
- |
| Tunisia |
19% |
13% or 7% or 0%
|
| Turkey |
18% |
8% or 1% or 0%
|
| Uganda |
18% |
- |
| Ukraine |
20% |
7% or 0%
|
| United Arab Emirates |
5% |
0%
|
| United Kingdom |
20% |
5% or 0%
|
| Uruguay |
22% |
10% or 0%
|
| Uzbekistan |
15% |
0%
|
| Vanuatu |
15% |
0% |
| Venezuela |
16% |
0% |
| Vietnam |
10% |
5% |
| Zambia |
16% |
- |
| Zimbabwe |
14.5% |
- |