| Country |
2019 |
2020 |
2021 |
2022 |
2023 |
| Afghanistan |
20.00% |
20.00% |
20.00% |
20.00% |
20.00% |
| Aland
Islands |
20.00% |
20.00% |
20.00% |
20.00% |
20.00% |
| Albania |
15.00% |
15.00% |
15.00% |
15.00% |
15.00% |
| Algeria |
26.00% |
26.00% |
26.00% |
26.00% |
26.00% |
| American
Samoa |
34.00% |
34.00% |
34.00% |
34.00% |
34.00% |
| Andorra |
10.00% |
10.00% |
10.00% |
10.00% |
10.00% |
| Angola |
30.00% |
30.00% |
25.00% |
25.00% |
25.00% |
| Anguilla |
0.00% |
0.00% |
0.00% |
0.00% |
0.00% |
| Antarctica |
NA |
NA |
NA |
NA |
NA |
| Antigua
and Barbuda |
25.00% |
25.00% |
25.00% |
25.00% |
25.00% |
| Argentina |
30.00% |
30.00% |
35.00% |
35.00% |
35.00% |
| Armenia |
20.00% |
18.00% |
18.00% |
18.00% |
18.00% |
| Aruba |
25.00% |
25.00% |
25.00% |
25.00% |
22.00% |
| Australia |
30.00% |
30.00% |
30.00% |
30.00% |
30.00% |
| Austria |
25.00% |
25.00% |
25.00% |
25.00% |
24.00% |
| Azerbaijan |
20.00% |
20.00% |
20.00% |
20.00% |
20.00% |
| Bahamas |
0.00% |
0.00% |
0.00% |
0.00% |
0.00% |
| Bahrain |
0.00% |
0.00% |
0.00% |
0.00% |
0.00% |
| Bangladesh |
25.00% |
25.00% |
32.50% |
30.00% |
27.50% |
| Barbados |
5.50% |
5.50% |
5.50% |
5.50% |
5.50% |
| Belarus |
18.00% |
18.00% |
18.00% |
18.00% |
20.00% |
| Belgium |
29.58% |
25.00% |
25.00% |
25.00% |
25.00% |
| Belize |
25.00% |
0.00% |
0.00% |
0.00% |
0.00% |
| Benin |
30.00% |
30.00% |
30.00% |
30.00% |
30.00% |
| Bermuda |
0.00% |
0.00% |
0.00% |
0.00% |
0.00% |
| Bhutan |
30.00% |
30.00% |
25.00% |
25.00% |
25.00% |
| Bolivia
(Plurinational State of) |
25.00% |
25.00% |
25.00% |
25.00% |
25.00% |
| Bonaire,
Sint Eustatius and Saba |
25.00% |
25.00% |
25.00% |
25.80% |
25.80% |
| Bosnia
and Herzegovina |
10.00% |
10.00% |
10.00% |
10.00% |
10.00% |
| Botswana |
22.00% |
22.00% |
22.00% |
22.00% |
22.00% |
| Bouvet
Island |
NA |
NA |
NA |
NA |
NA |
| Brazil |
34.00% |
34.00% |
34.00% |
34.00% |
34.00% |
| British
Indian Ocean Territory |
NA |
NA |
NA |
NA |
NA |
| British
Virgin Islands |
0.00% |
0.00% |
0.00% |
0.00% |
0.00% |
| Brunei
Darussalam |
18.50% |
18.50% |
18.50% |
18.50% |
18.50% |
| Bulgaria |
10.00% |
10.00% |
10.00% |
10.00% |
10.00% |
| Burkina
Faso |
28.00% |
28.00% |
28.00% |
27.50% |
27.50% |
| Burundi |
30.00% |
30.00% |
30.00% |
30.00% |
30.00% |
| Cabo
Verde |
22.44% |
22.44% |
22.44% |
22.44% |
22.44% |
| Cambodia |
20.00% |
20.00% |
20.00% |
20.00% |
20.00% |
| Cameroon |
33.00% |
33.00% |
33.00% |
33.00% |
33.00% |
| Canada |
26.62% |
26.47% |
26.15% |
26.21% |
26.21% |
| Cayman
Islands |
0.00% |
0.00% |
0.00% |
0.00% |
0.00% |
| Central
African Republic |
30.00% |
30.00% |
30.00% |
30.00% |
30.00% |
| Chad |
35.00% |
35.00% |
35.00% |
35.00% |
35.00% |
| Chile |
25.00% |
25.00% |
10.00% |
27.00% |
27.00% |
| China |
25.00% |
25.00% |
25.00% |
25.00% |
25.00% |
| China,
Hong Kong Special Administrative Region |
16.50% |
16.50% |
16.50% |
16.50% |
16.50% |
| China,
Macao Special Administrative Region |
12.00% |
12.00% |
12.00% |
12.00% |
12.00% |
| Christmas
Island |
NA |
NA |
NA |
NA |
NA |
| Cocos
(Keeling) Islands |
NA |
NA |
NA |
NA |
NA |
| Colombia |
33.00% |
32.00% |
31.00% |
35.00% |
35.00% |
| Comoros |
50.00% |
50.00% |
50.00% |
50.00% |
50.00% |
| Congo |
30.00% |
30.00% |
28.00% |
28.00% |
28.00% |
| Cook
Islands |
20.00% |
20.00% |
20.00% |
20.00% |
20.00% |
| Costa
Rica |
30.00% |
30.00% |
30.00% |
30.00% |
30.00% |
| Cote
d'Ivoire |
25.00% |
25.00% |
25.00% |
25.00% |
25.00% |
| Croatia |
18.00% |
18.00% |
18.00% |
18.00% |
18.00% |
| Cuba |
35.00% |
35.00% |
35.00% |
35.00% |
35.00% |
| Curacao |
22.00% |
22.00% |
22.00% |
22.00% |
22.00% |
| Cyprus |
12.50% |
12.50% |
12.50% |
12.50% |
12.50% |
| Czechia |
19.00% |
19.00% |
19.00% |
19.00% |
19.00% |
| Democratic
People's Republic of Korea |
NA |
NA |
NA |
NA |
NA |
| Democratic
Republic of the Congo |
35.00% |
35.00% |
30.00% |
30.00% |
30.00% |
| Denmark |
22.00% |
22.00% |
22.00% |
22.00% |
22.00% |
| Djibouti |
25.00% |
25.00% |
25.00% |
25.00% |
25.00% |
| Dominica |
25.00% |
25.00% |
25.00% |
25.00% |
25.00% |
| Dominican
Republic |
27.00% |
27.00% |
27.00% |
27.00% |
27.00% |
| Ecuador |
25.00% |
25.00% |
25.00% |
25.00% |
25.00% |
| Egypt |
22.50% |
22.50% |
22.50% |
22.50% |
22.50% |
| El
Salvador |
30.00% |
30.00% |
30.00% |
30.00% |
30.00% |
| Equatorial
Guinea |
35.00% |
35.00% |
35.00% |
35.00% |
35.00% |
| Eritrea |
30.00% |
30.00% |
30.00% |
30.00% |
30.00% |
| Estonia |
20.00% |
20.00% |
20.00% |
20.00% |
20.00% |
| Ethiopia |
30.00% |
30.00% |
30.00% |
30.00% |
30.00% |
| Falkland
Islands (Malvinas) |
26.00% |
26.00% |
26.00% |
26.00% |
26.00% |
| Faroe
Islands |
18.00% |
18.00% |
18.00% |
18.00% |
18.00% |
| Fiji |
20.00% |
20.00% |
20.00% |
20.00% |
20.00% |
| Finland |
20.00% |
20.00% |
20.00% |
20.00% |
20.00% |
| France |
34.43% |
32.02% |
28.41% |
25.83% |
25.83% |
| French
Guiana |
NA |
NA |
NA |
NA |
NA |
| French
Polynesia |
27.00% |
27.00% |
27.00% |
25.00% |
25.00% |
| French
Southern Territories |
NA |
NA |
NA |
NA |
NA |
| Gabon |
30.00% |
30.00% |
30.00% |
30.00% |
30.00% |
| Gambia |
31.00% |
31.00% |
27.00% |
27.00% |
27.00% |
| Georgia |
15.00% |
15.00% |
15.00% |
15.00% |
15.00% |
| Germany |
29.90% |
29.90% |
29.94% |
29.83% |
29.94% |
| Ghana |
25.00% |
25.00% |
25.00% |
25.00% |
25.00% |
| Gibraltar |
10.00% |
10.00% |
12.50% |
12.50% |
12.50% |
| Greece |
24.00% |
24.00% |
24.00% |
22.00% |
22.00% |
| Greenland |
31.80% |
26.50% |
26.50% |
26.50% |
26.50% |
| Grenada |
28.00% |
28.00% |
28.00% |
28.00% |
28.00% |
| Guadeloupe |
NA |
NA |
NA |
NA |
NA |
| Guam |
21.00% |
21.00% |
21.00% |
21.00% |
21.00% |
| Guatemala |
25.00% |
25.00% |
25.00% |
25.00% |
25.00% |
| Guernsey |
0.00% |
0.00% |
0.00% |
0.00% |
0.00% |
| Guinea |
35.00% |
35.00% |
35.00% |
35.00% |
25.00% |
| Guinea-Bissau |
25.00% |
25.00% |
25.00% |
25.00% |
25.00% |
| Guyana |
25.00% |
25.00% |
25.00% |
25.00% |
25.00% |
| Haiti |
30.00% |
30.00% |
30.00% |
30.00% |
30.00% |
| Heard
Island and McDonald Islands |
NA |
NA |
NA |
NA |
NA |
| Holy
See |
NA |
NA |
NA |
NA |
NA |
| Honduras |
30.00% |
30.00% |
30.00% |
30.00% |
30.00% |
| Hungary |
9.00% |
9.00% |
9.00% |
9.00% |
9.00% |
| Iceland |
20.00% |
20.00% |
20.00% |
20.00% |
20.00% |
| India |
30.00% |
30.00% |
30.00% |
30.00% |
30.00% |
| Indonesia |
25.00% |
25.00% |
22.00% |
22.00% |
22.00% |
| Iran
(Islamic Republic of) |
25.00% |
25.00% |
25.00% |
25.00% |
25.00% |
| Iraq |
15.00% |
15.00% |
15.00% |
15.00% |
15.00% |
| Ireland |
12.50% |
12.50% |
12.50% |
12.50% |
12.50% |
| Isle
of Man |
0.00% |
0.00% |
0.00% |
0.00% |
0.00% |
| Israel |
23.00% |
23.00% |
23.00% |
23.00% |
23.00% |
| Italy |
27.81% |
27.81% |
27.81% |
27.81% |
27.81% |
| Jamaica |
25.00% |
25.00% |
25.00% |
25.00% |
25.00% |
| Japan |
29.74% |
29.74% |
29.74% |
29.74% |
29.74% |
| Jersey |
0.00% |
0.00% |
0.00% |
0.00% |
0.00% |
| Jordan |
20.00% |
20.00% |
20.00% |
20.00% |
20.00% |
| Kazakhstan |
20.00% |
20.00% |
20.00% |
20.00% |
20.00% |
| Kenya |
30.00% |
30.00% |
30.00% |
30.00% |
30.00% |
| Kiribati |
35.00% |
35.00% |
30.00% |
30.00% |
30.00% |
| Kosovo,
Republic of |
10.00% |
10.00% |
10.00% |
10.00% |
10.00% |
| Kuwait |
15.00% |
15.00% |
15.00% |
15.00% |
15.00% |
| Kyrgyzstan |
10.00% |
10.00% |
10.00% |
10.00% |
10.00% |
| Lao
People's Democratic Republic |
24.00% |
24.00% |
20.00% |
20.00% |
20.00% |
| Latvia |
20.00% |
20.00% |
20.00% |
20.00% |
20.00% |
| Lebanon |
17.00% |
17.00% |
17.00% |
17.00% |
17.00% |
| Lesotho |
25.00% |
25.00% |
25.00% |
25.00% |
25.00% |
| Liberia |
25.00% |
25.00% |
25.00% |
25.00% |
25.00% |
| Libya |
20.00% |
20.00% |
20.00% |
20.00% |
20.00% |
| Liechtenstein |
12.50% |
12.50% |
12.50% |
12.50% |
12.50% |
| Lithuania |
15.00% |
15.00% |
15.00% |
15.00% |
15.00% |
| Luxembourg |
24.94% |
24.94% |
24.94% |
24.94% |
24.94% |
| Madagascar |
20.00% |
20.00% |
20.00% |
20.00% |
20.00% |
| Malawi |
30.00% |
30.00% |
30.00% |
30.00% |
30.00% |
| Malaysia |
24.00% |
24.00% |
24.00% |
24.00% |
24.00% |
| Maldives |
15.00% |
15.00% |
15.00% |
15.00% |
15.00% |
| Mali |
30.00% |
30.00% |
30.00% |
30.00% |
30.00% |
| Malta |
35.00% |
35.00% |
35.00% |
35.00% |
35.00% |
| Marshall
Islands |
NA |
NA |
NA |
NA |
NA |
| Martinique |
NA |
NA |
NA |
NA |
NA |
| Mauritania |
25.00% |
25.00% |
25.00% |
25.00% |
25.00% |
| Mauritius |
15.00% |
15.00% |
15.00% |
15.00% |
15.00% |
| Mayotte |
NA |
NA |
NA |
NA |
NA |
| Mexico |
30.00% |
30.00% |
30.00% |
30.00% |
30.00% |
| Micronesia
(Federated States of) |
21.00% |
30.00% |
30.00% |
30.00% |
30.00% |
| Monaco |
31.00% |
28.00% |
26.50% |
25.00% |
25.00% |
| Mongolia |
25.00% |
25.00% |
25.00% |
25.00% |
25.00% |
| Montenegro |
9.00% |
9.00% |
9.00% |
15.00% |
15.00% |
| Montserrat |
30.00% |
30.00% |
30.00% |
30.00% |
30.00% |
| Morocco |
31.00% |
31.00% |
31.00% |
31.00% |
32.00% |
| Mozambique |
32.00% |
32.00% |
32.00% |
32.00% |
32.00% |
| Myanmar |
25.00% |
25.00% |
25.00% |
22.00% |
22.00% |
| Namibia |
32.00% |
32.00% |
32.00% |
32.00% |
32.00% |
| Nauru |
25.00% |
25.00% |
25.00% |
25.00% |
25.00% |
| Nepal |
25.00% |
25.00% |
25.00% |
25.00% |
25.00% |
| Netherlands |
25.00% |
25.00% |
25.00% |
25.80% |
25.80% |
| Netherlands
Antilles |
NA |
NA |
NA |
NA |
NA |
| New
Caledonia |
30.00% |
30.00% |
30.00% |
30.00% |
30.00% |
| New
Zealand |
28.00% |
28.00% |
28.00% |
28.00% |
28.00% |
| Nicaragua |
30.00% |
30.00% |
30.00% |
30.00% |
30.00% |
| Niger |
30.00% |
30.00% |
30.00% |
30.00% |
30.00% |
| Nigeria |
30.00% |
30.00% |
30.00% |
30.00% |
30.00% |
| Niue |
NA |
30.00% |
30.00% |
30.00% |
30.00% |
| Norfolk
Island |
NA |
NA |
NA |
NA |
NA |
| Northern
Mariana Islands |
21.00% |
21.00% |
21.00% |
21.00% |
21.00% |
| Norway |
22.00% |
22.00% |
22.00% |
22.00% |
22.00% |
| Oman |
15.00% |
15.00% |
15.00% |
15.00% |
15.00% |
| Pakistan |
29.00% |
29.00% |
29.00% |
29.00% |
29.00% |
| Palau |
NA |
NA |
NA |
NA |
NA |
| Panama |
25.00% |
25.00% |
25.00% |
25.00% |
25.00% |
| Papua
New Guinea |
30.00% |
30.00% |
30.00% |
30.00% |
30.00% |
| Paraguay |
10.00% |
10.00% |
10.00% |
10.00% |
10.00% |
| Peru |
29.50% |
29.50% |
29.50% |
29.50% |
29.50% |
| Philippines |
30.00% |
30.00% |
25.00% |
25.00% |
25.00% |
| Pitcairn |
NA |
NA |
NA |
NA |
NA |
| Poland |
19.00% |
19.00% |
19.00% |
19.00% |
19.00% |
| Portugal |
31.50% |
31.50% |
31.50% |
31.50% |
31.50% |
| Puerto
Rico |
37.50% |
37.50% |
37.50% |
37.50% |
37.50% |
| Qatar |
10.00% |
10.00% |
10.00% |
10.00% |
10.00% |
| Republic
of Korea |
27.50% |
27.50% |
27.50% |
27.50% |
26.50% |
| Republic
of Moldova |
12.00% |
12.00% |
12.00% |
12.00% |
12.00% |
| Reunion |
NA |
NA |
NA |
NA |
NA |
| Romania |
16.00% |
16.00% |
16.00% |
16.00% |
16.00% |
| Russian
Federation |
20.00% |
20.00% |
20.00% |
20.00% |
20.00% |
| Rwanda |
30.00% |
30.00% |
30.00% |
30.00% |
30.00% |
| Saint
Barthelemy |
0.00% |
0.00% |
0.00% |
0.00% |
0.00% |
| Saint
Helena |
25.00% |
25.00% |
25.00% |
25.00% |
25.00% |
| Saint
Kitts and Nevis |
33.00% |
33.00% |
33.00% |
33.00% |
33.00% |
| Saint
Lucia |
30.00% |
30.00% |
30.00% |
30.00% |
30.00% |
| Saint
Martin (French Part) |
20.00% |
20.00% |
20.00% |
20.00% |
20.00% |
| Saint
Pierre and Miquelon |
NA |
NA |
NA |
NA |
NA |
| Saint
Vincent and the Grenadines |
30.00% |
30.00% |
30.00% |
30.00% |
28.00% |
| Samoa |
27.00% |
27.00% |
27.00% |
27.00% |
27.00% |
| San
Marino |
17.00% |
17.00% |
17.00% |
17.00% |
17.00% |
| Sao
Tome and Principe |
25.00% |
25.00% |
25.00% |
25.00% |
25.00% |
| Saudi
Arabia |
20.00% |
20.00% |
20.00% |
20.00% |
20.00% |
| Senegal |
30.00% |
30.00% |
30.00% |
30.00% |
30.00% |
| Serbia |
15.00% |
15.00% |
15.00% |
15.00% |
15.00% |
| Seychelles |
30.00% |
30.00% |
30.00% |
25.00% |
25.00% |
| Sierra
Leone |
30.00% |
30.00% |
30.00% |
25.00% |
25.00% |
| Singapore |
17.00% |
17.00% |
17.00% |
17.00% |
17.00% |
| Sint
Maarten (Dutch part) |
35.00% |
35.00% |
35.00% |
34.50% |
34.50% |
| Slovakia |
21.00% |
21.00% |
21.00% |
21.00% |
21.00% |
| Slovenia |
19.00% |
19.00% |
19.00% |
19.00% |
19.00% |
| Solomon
Islands |
30.00% |
30.00% |
30.00% |
30.00% |
30.00% |
| Somalia |
NA |
NA |
NA |
NA |
NA |
| South
Africa |
28.00% |
28.00% |
28.00% |
28.00% |
27.00% |
| South
Georgia and the South Sandwich Islands |
NA |
NA |
NA |
NA |
NA |
| South
Sudan |
25.00% |
25.00% |
25.00% |
30.00% |
30.00% |
| Spain |
25.00% |
25.00% |
25.00% |
25.00% |
25.00% |
| Sri
Lanka |
28.00% |
28.00% |
24.00% |
24.00% |
30.00% |
| State
of Palestine |
15.00% |
15.00% |
15.00% |
15.00% |
15.00% |
| Sudan |
35.00% |
35.00% |
35.00% |
35.00% |
35.00% |
| Suriname |
36.00% |
36.00% |
36.00% |
36.00% |
36.00% |
| Svalbard
and Jan Mayen Islands |
NA |
NA |
NA |
NA |
NA |
| Swaziland |
27.50% |
27.50% |
27.50% |
27.50% |
27.50% |
| Sweden |
21.40% |
21.40% |
20.60% |
20.60% |
20.60% |
| Switzerland |
21.15% |
21.15% |
19.70% |
19.70% |
19.65% |
| Syrian
Arab Republic |
28.00% |
28.00% |
28.00% |
28.00% |
28.00% |
| Taiwan |
20.00% |
20.00% |
20.00% |
20.00% |
20.00% |
| Tajikistan |
23.00% |
23.00% |
23.00% |
18.00% |
18.00% |
| Thailand |
20.00% |
20.00% |
20.00% |
20.00% |
20.00% |
| The
former Yugoslav Republic of Macedonia |
10.00% |
10.00% |
10.00% |
10.00% |
10.00% |
| Timor-Leste |
10.00% |
10.00% |
10.00% |
10.00% |
10.00% |
| Togo |
28.00% |
27.00% |
27.00% |
27.00% |
27.00% |
| Tokelau |
0.00% |
0.00% |
0.00% |
0.00% |
0.00% |
| Tonga |
25.00% |
25.00% |
25.00% |
25.00% |
25.00% |
| Trinidad
and Tobago |
30.00% |
30.00% |
30.00% |
30.00% |
30.00% |
| Tunisia |
25.00% |
25.00% |
15.00% |
15.00% |
15.00% |
| Turkey |
22.00% |
22.00% |
20.00% |
23.00% |
25.00% |
| Turkmenistan |
8.00% |
8.00% |
8.00% |
8.00% |
8.00% |
| Turks
and Caicos Islands |
0.00% |
0.00% |
0.00% |
0.00% |
0.00% |
| Tuvalu |
NA |
NA |
NA |
NA |
NA |
| Uganda |
30.00% |
30.00% |
30.00% |
30.00% |
30.00% |
| Ukraine |
18.00% |
18.00% |
18.00% |
18.00% |
18.00% |
| United
Arab Emirates |
0.00% |
0.00% |
0.00% |
0.00% |
9.00% |
| United
Kingdom of Great Britain and Northern Ireland |
19.00% |
19.00% |
19.00% |
19.00% |
25.00% |
| United
Republic of Tanzania |
30.00% |
30.00% |
30.00% |
30.00% |
30.00% |
| United
States Minor Outlying Islands |
NA |
NA |
NA |
NA |
NA |
| United
States of America |
25.89% |
25.77% |
25.75% |
25.81% |
25.77% |
| United
States Virgin Islands |
23.10% |
23.10% |
23.10% |
23.10% |
23.10% |
| Uruguay |
25.00% |
25.00% |
25.00% |
25.00% |
25.00% |
| Uzbekistan |
12.00% |
15.00% |
15.00% |
15.00% |
15.00% |
| Vanuatu |
0.00% |
0.00% |
0.00% |
0.00% |
0.00% |
| Venezuela
(Bolivarian Republic of) |
34.00% |
34.00% |
34.00% |
34.00% |
34.00% |
| Viet
Nam |
20.00% |
20.00% |
20.00% |
20.00% |
20.00% |
| Wallis
and Futuna Islands |
0.00% |
0.00% |
0.00% |
0.00% |
0.00% |
| Western
Sahara |
NA |
NA |
NA |
NA |
NA |
| Yemen |
20.00% |
20.00% |
20.00% |
20.00% |
20.00% |
| Zambia |
35.00% |
35.00% |
35.00% |
30.00% |
30.00% |
| Zimbabwe |
25.75% |
24.72% |
24.72% |
24.72% |
24.72% |
|
|
|
|
|
|