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% |
|
|
|
|
|
|
|