| Country | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 |
| Afghanistan | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% |
| Albania | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% |
| Algeria | 26.00% | 26.00% | 26.00% | 26.00% | 26.00% | 26.00% |
| Andorra | 0.00% | 0.00% | 10.00% | 10.00% | 10.00% | 10.00% |
| Angola | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% |
| Anguilla | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Antigua and Barbuda | 0.00% | 0.00% | 25.00% | 25.00% | 25.00% | 25.00% |
| Argentina | 35.00% | 35.00% | 35.00% | 30.00% | 30.00% | 30.00% |
| Armenia | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 18.00% |
| Aruba | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% |
| Australia | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% |
| Austria | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% |
| Azerbaijan | 0.00% | 0.00% | 20.00% | 20.00% | 20.00% | 20.00% |
| Bahamas | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Bahrain | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Bangladesh | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% |
| Barbados | 25.00% | 25.00% | 25.00% | 30.00% | 5.50% | 5.50% |
| Belarus | 18.00% | 18.00% | 18.00% | 18.00% | 18.00% | 18.00% |
| Belgium | 33.99% | 33.99% | 33.99% | 29.00% | 29.00% | 29.00% |
| Benin | 0.00% | 0.00% | 30.00% | 30.00% | 30.00% | 30.00% |
| Bermuda | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Bolivia | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% |
| Bonaire, Saint Eustatius and Saba | 0.00% | 0.00% | 25.00% | 25.00% | 25.00% | 25.00% |
| Bosnia and Herzegovina | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% |
| Botswana | 22.00% | 22.00% | 22.00% | 22.00% | 22.00% | 22.00% |
| Brazil | 34.00% | 34.00% | 34.00% | 34.00% | 34.00% | 34.00% |
| Brunei Darussalam | 0.00% | 0.00% | 18.50% | 18.50% | 18.50% | 18.50% |
| Bulgaria | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% |
| Burkina Faso | 0.00% | 0.00% | 27.50% | 28.00% | 28.00% | 28.00% |
| Burundi | 0.00% | 0.00% | 30.00% | 30.00% | 30.00% | 30.00% |
| Cambodia | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% |
| Cameroon | 33.00% | 33.00% | 33.00% | 33.00% | 33.00% | 33.00% |
| Canada | 26.50% | 26.50% | 26.50% | 26.50% | 26.50% | 26.50% |
| Cayman Islands | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Chile | 24.00% | 24.00% | 25.50% | 26.00% | 27.00% | 27.00% |
| China | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% |
| Colombia | 25.00% | 25.00% | 34.00% | 33.00% | 33.00% | 32.00% |
| Congo | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 30.00% |
| Congo (Democratic Republic of the) | 0.00% | 0.00% | 35.00% | 35.00% | 35.00% | 35.00% |
| Costa Rica | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% |
| Croatia | 20.00% | 20.00% | 20.00% | 18.00% | 18.00% | 18.00% |
| Curacao | 22.00% | 22.00% | 22.00% | 22.00% | 22.00% | 22.00% |
| Cyprus | 12.50% | 12.50% | 12.50% | 12.50% | 12.50% | 12.50% |
| Czech Republic | 19.00% | 19.00% | 19.00% | 19.00% | 19.00% | 19.00% |
| Denmark | 22.00% | 22.00% | 22.00% | 22.00% | 22.00% | 22.00% |
| Djibouti | 0.00% | 0.00% | 25.00% | 25.00% | 25.00% | 25.00% |
| Dominica | 0.00% | 0.00% | 25.00% | 25.00% | 25.00% | 25.00% |
| Dominican Republic | 27.00% | 27.00% | 27.00% | 27.00% | 27.00% | 27.00% |
| Ecuador | 22.00% | 22.00% | 22.00% | 25.00% | 25.00% | 25.00% |
| Egypt | 22.50% | 22.50% | 22.50% | 23.00% | 22.50% | 22.50% |
| El Salvador | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% |
| Estonia | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% |
| Ethiopia | 0.00% | 0.00% | 30.00% | 30.00% | 30.00% | 30.00% |
| Fiji | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% |
| Finland | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% |
| France | 33.33% | 33.30% | 33.33% | 33.00% | 31.00% | 28.00% |
| Gabon | 0.00% | 0.00% | 30.00% | 30.00% | 30.00% | 30.00% |
| Gambia | 0.00% | 0.00% | 31.00% | 31.00% | 31.00% | 31.00% |
| Georgia | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% |
| Germany | 29.72% | 29.72% | 29.79% | 30.00% | 30.00% | 30.00% |
| Ghana | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% |
| Gibraltar | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% |
| Greece | 29.00% | 29.00% | 29.00% | 29.00% | 28.00% | 24.00% |
| Grenada | 0.00% | 0.00% | 30.00% | 30.00% | 28.00% | 28.00% |
| Guatemala | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% |
| Guernsey | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Honduras | 30.00% | 30.00% | 25.00% | 25.00% | 25.00% | 25.00% |
| Hong Kong SAR | 16.50% | 16.50% | 16.50% | 16.50% | 16.50% | 16.50% |
| Hungary | 19.00% | 19.00% | 9.00% | 9.00% | 9.00% | 9.00% |
| Iceland | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% |
| India | 34.61% | 34.61% | 34.61% | 35.00% | 30.00% | 30.00% |
| Indonesia | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% |
| Iraq | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% |
| Ireland | 12.50% | 12.50% | 12.50% | 12.50% | 12.50% | 12.50% |
| Isle of Man | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Israel | 25.00% | 25.00% | 24.00% | 23.00% | 23.00% | 23.00% |
| Italy | 31.40% | 31.40% | 24.00% | 24.00% | 24.00% | 24.00% |
| Ivory Coast | 0.00% | 0.00% | 25.00% | 25.00% | 25.00% | 25.00% |
| Jamaica | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% |
| Japan | 33.86% | 30.86% | 30.86% | 30.86% | 30.62% | 30.62% |
| Jersey | 20.00% | 20.00% | 20.00% | 20.00% | 0.00% | 0.00% |
| Jordan | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% |
| Kazakhstan | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% |
| Kenya | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% |
| Korea, Republic of | 24.20% | 24.20% | 22.00% | 25.00% | 25.00% | 25.00% |
| Kuwait | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% |
| Kyrgyzstan | 0.00% | 0.00% | 10.00% | 10.00% | 10.00% | 10.00% |
| Latvia | 15.00% | 15.00% | 15.00% | 20.00% | 20.00% | 20.00% |
| Lebanon | 15.00% | 15.00% | 15.00% | 15.00% | 17.00% | 17.00% |
| Libya | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% |
| Liechtenstein | 12.50% | 12.50% | 12.50% | 12.50% | 12.50% | 12.50% |
| Lithuania | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% |
| Luxembourg | 29.22% | 29.22% | 27.08% | 26.01% | 24.94% | 24.94% |
| Macau | 12.00% | 12.00% | 12.00% | 12.00% | 12.00% | 12.00% |
| Macedonia | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% |
| Madagascar | 0.00% | 0.00% | 20.00% | 20.00% | 20.00% | 20.00% |
| Malawi | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% |
| Malaysia | 24.00% | 24.00% | 24.00% | 24.00% | 24.00% | 24.00% |
| Malta | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% |
| Mauritius | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% |
| Mexico | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% |
| Moldova | 12.00% | 12.00% | 12.00% | 12.00% | 12.00% | 12.00% |
| Monaco | 0.00% | 0.00% | 33.33% | 33.00% | 33.00% | 33.00% |
| Mongolia | 0.00% | 0.00% | 25.00% | 25.00% | 25.00% | 25.00% |
| Montenegro | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% |
| Morocco | 31.00% | 31.00% | 31.00% | 31.00% | 31.00% | 31.00% |
| Mozambique | 32.00% | 32.00% | 32.00% | 32.00% | 32.00% | 32.00% |
| Myanmar | 0.00% | 0.00% | 25.00% | 25.00% | 25.00% | 25.00% |
| Namibia | 33.00% | 32.00% | 32.00% | 32.00% | 32.00% | 32.00% |
| Netherlands | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% |
| New Zealand | 28.00% | 28.00% | 28.00% | 28.00% | 28.00% | 28.00% |
| Nicaragua | 0.00% | 0.00% | 30.00% | 30.00% | 30.00% | 30.00% |
| Nigeria | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% |
| Norway | 27.00% | 25.00% | 24.00% | 23.00% | 22.00% | 22.00% |
| Oman | 12.00% | 12.00% | 15.00% | 15.00% | 15.00% | 15.00% |
| Pakistan | 33.00% | 32.00% | 31.00% | 30.00% | 30.00% | 35.00% |
| Palestinian Territory | 0.00% | 0.00% | 15.00% | 15.00% | 15.00% | 15.00% |
| Panama | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% |
| Papua New Guinea | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% |
| Paraguay | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% |
| Peru | 28.00% | 28.00% | 29.50% | 29.50% | 29.50% | 29.50% |
| Philippines | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% |
| Poland | 19.00% | 19.00% | 19.00% | 19.00% | 19.00% | 19.00% |
| Portugal | 21.00% | 21.00% | 21.00% | 21.00% | 21.00% | 21.00% |
| Qatar | 10.00% | 0.00% | 10.00% | 10.00% | 10.00% | 10.00% |
| Romania | 16.00% | 16.00% | 16.00% | 16.00% | 16.00% | 16.00% |
| Russia | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% |
| Rwanda | 0.00% | 0.00% | 30.00% | 30.00% | 30.00% | 30.00% |
| Saint Kitts and Nevis | 0.00% | 0.00% | 33.00% | 33.00% | 33.00% | 33.00% |
| Saint Lucia | 0.00% | 0.00% | 30.00% | 30.00% | 30.00% | 30.00% |
| Saint Vincent and the Grenadines | 0.00% | 0.00% | 32.50% | 33.00% | 30.00% | 30.00% |
| Samoa | 27.00% | 27.00% | 27.00% | 27.00% | 27.00% | 27.00% |
| Saudi Arabia | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% |
| Senegal | 0.00% | 0.00% | 30.00% | 30.00% | 30.00% | 30.00% |
| Serbia | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% |
| Sierra Leone | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% |
| Singapore | 17.00% | 17.00% | 17.00% | 17.00% | 17.00% | 17.00% |
| Sint Maarten (Dutch part) | 34.50% | 34.50% | 34.50% | 35.00% | 35.00% | 35.00% |
| Slovakia | 22.00% | 22.00% | 21.00% | 21.00% | 21.00% | 21.00% |
| Slovenia | 17.00% | 17.00% | 19.00% | 19.00% | 19.00% | 19.00% |
| Solomon Islands | 0.00% | 0.00% | 30.00% | 30.00% | 30.00% | 30.00% |
| South Africa | 28.00% | 28.00% | 28.00% | 28.00% | 28.00% | 28.00% |
| Spain | 28.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% |
| Sri Lanka | 28.00% | 15.00% | 28.00% | 28.00% | 28.00% | 28.00% |
| St Maarten | 24.50% | 34.50% | 34.50% | 35.00% | 35.00% | 35.00% |
| Sudan | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% |
| Suriname | 34.50% | 34.50% | 36.00% | 36.00% | 36.00% | 36.00% |
| Swaziland | 0.00% | 0.00% | 27.50% | 28.00% | 27.50% | 27.50% |
| Sweden | 22.00% | 22.00% | 22.00% | 22.00% | 21.40% | 21.40% |
| Switzerland | 17.92% | 17.92% | 17.77% | 18.00% | 18.00% | 14.84% |
| Syria | 22.00% | 22.00% | 28.00% | 28.00% | 28.00% | 28.00% |
| Taiwan | 17.00% | 17.00% | 17.00% | 20.00% | 20.00% | 20.00% |
| Tanzania | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% |
| Thailand | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% |
| Trinidad and Tobago | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 30.00% |
| Tunisia | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% |
| Turkey | 20.00% | 20.00% | 20.00% | 22.00% | 22.00% | 22.00% |
| Turkmenistan | 0.00% | 0.00% | 20.00% | 20.00% | 20.00% | 20.00% |
| Turks and Caicos Islands | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Uganda | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% |
| Ukraine | 18.00% | 18.00% | 18.00% | 18.00% | 18.00% | 18.00% |
| United Arab Emirates | 55.00% | 55.00% | 55.00% | 55.00% | 55.00% | 55.00% |
| United Kingdom | 20.00% | 20.00% | 19.00% | 19.00% | 19.00% | 19.00% |
| United States | 40.00% | 40.00% | 40.00% | 27.00% | 27.00% | 27.00% |
| Uruguay | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% |
| Uzbekistan | 0.00% | 7.50% | 7.50% | 7.50% | 7.50% | 7.50% |
| Vanuatu | 0.00% | 0.00% | 34.00% | 0.00% | 0.00% | 0.00% |
| Venezuela | 34.00% | 34.00% | 34.00% | 34.00% | 34.00% | 34.00% |
| Vietnam | 22.00% | 22.00% | 20.00% | 20.00% | 20.00% | 20.00% |
| Yemen | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% |
| Zambia | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% |
| Zimbabwe | 25.75% | 25.75% | 25.00% | 25.00% | 25.00% | 24.00% |
| Africa average | 28.14% | 28.03% | 28.21% | 28.26% | 28.23% | 28.25% |
| Americas average | 27.61% | 27.71% | 28.29% | 28.11% | 27.36% | 27.33% |
| Asia average | 21.98% | 21.41% | 21.08% | 21.21% | 21.18% | 21.13% |
| EU average | 22.15% | 22.09% | 21.33% | 21.29% | 20.98% | 20.87% |
| Europe average | 20.05% | 19.97% | 19.53% | 19.48% | 19.26% | 19.12% |
| Global average | 23.77% | 23.62% | 24.06% | 24.05% | 23.81% | 23.79% |
| Latin America average | 27.16% | 27.29% | 27.98% | 28.20% | 27.39% | 27.36% |
| North America average | 33.25% | 33.25% | 33.25% | 26.75% | 26.75% | 26.75% |
| Oceania average | 27.00% | 27.00% | 28.43% | 28.43% | 28.43% | 28.43% |
| OECD average | 24.77% | 24.69% | 23.95% | 23.53% | 23.23% | 23.05% |
| South America average | 27.16% | 27.29% | 27.98% | 28.20% | 27.39% | 27.36% |