Country 2013 2014 2015

Afghanistan 20.00% 20.00% 20.00%

Albania 10.00% 15.00% 15.00%
Algeria 25.00% 19.00% 26.00%
Andorra 0.00% 0.00% 0.00%
Angola 35.00% 35.00% 30.00%
Anguilla 0.00% 0.00% 0.00%
Antigua and Barbuda 0.00% 0.00% 0.00%
Argentina 35.00% 35.00% 35.00%
Armenia 20.00% 20.00% 20.00%
Aruba 28.00% 28.00% 25.00%
Australia 30.00% 30.00% 30.00%
Austria 25.00% 25.00% 25.00%
Azerbaijan 0.00% 0.00% 0.00%
Bahamas 0.00% 0.00% 0.00%
Bahrain 0.00% 0.00% 0.00%
Bangladesh 27.50% 27.50% 25.00%
Barbados 25.00% 25.00% 25.00%
Belarus 18.00% 18.00% 18.00%
Belgium 33.99% 33.99% 33.99%
Benin 0.00% 0.00% 0.00%
Bermuda 0.00% 0.00% 0.00%
Bolivia 25.00% 25.00% 25.00%
Bonaire, Saint Eustat 0.00% 0.00% 0.00%
Bosnia and Herzegovi 10.00% 10.00% 10.00%
Botswana 22.00% 22.00% 22.00%
Brazil 34.00% 34.00% 34.00%
Brunei Darussalam 0.00% 0.00% 0.00%
Bulgaria 10.00% 10.00% 10.00%
Burkina Faso 0.00% 0.00% 0.00%
Burundi 0.00% 0.00% 0.00%
Cambodia 20.00% 20.00% 20.00%
Cameroon 0.00% 0.00% 33.00%
Canada 26.00% 26.50% 26.50%
Cayman Islands 0.00% 0.00% 0.00%
Chile 20.00% 20.00% 24.00%
China 25.00% 25.00% 25.00%
Colombia 25.00% 25.00% 25.00%
Congo (Democratic Rep 0.00% 0.00% 0.00%
Costa Rica 30.00% 30.00% 30.00%
Croatia 20.00% 20.00% 20.00%
Curacao 27.50% 27.50% 22.00%
Cyprus 12.50% 12.50% 12.50%
Czech Republic 19.00% 19.00% 19.00%
Denmark 25.00% 24.50% 22.00%
Djibouti 0.00% 0.00% 0.00%
Dominica 0.00% 0.00% 0.00%
Dominican Republic 29.00% 28.00% 27.00%
Ecuador 22.00% 22.00% 22.00%
Egypt 25.00% 25.00% 22.50%
El Salvador 30.00% 30.00% 30.00%
Estonia 21.00% 21.00% 20.00%
Ethiopia 0.00% 0.00% 0.00%
Fiji 20.00% 20.00% 20.00%
Finland 24.50% 20.00% 20.00%
France 33.33% 33.33% 33.33%
Gabon 0.00% 0.00% 0.00%
Gambia 0.00% 0.00% 0.00%
Georgia 15.00% 15.00% 15.00%
Germany 29.55% 29.58% 29.72%
Ghana 25.00% 25.00% 25.00%
Gibraltar 10.00% 10.00% 10.00%
Greece 26.00% 26.00% 29.00%
Grenada 0.00% 0.00% 0.00%
Guatemala 31.00% 28.00% 25.00%
Guernsey 0.00% 0.00% 0.00%
Honduras 35.00% 30.00% 30.00%
Hong Kong SAR 16.50% 16.50% 16.50%
Hungary 19.00% 19.00% 19.00%
Iceland 20.00% 20.00% 20.00%
India 33.99% 33.99% 34.61%
Indonesia 25.00% 25.00% 25.00%
Iraq 15.00% 15.00% 15.00%
Ireland 12.50% 12.50% 12.50%
Isle of Man 0.00% 0.00% 0.00%
Israel 25.00% 26.50% 25.00%
Italy 31.40% 31.40% 31.40%
Ivory Coast 0.00% 0.00% 0.00%
Jamaica 25.00% 25.00% 25.00%
Japan 38.01% 35.64% 33.86%
Jersey 0.00% 0.00% 20.00%
Jordan 14.00% 14.00% 20.00%
Kazakhstan 20.00% 20.00% 20.00%
Kenya 30.00% 30.00% 30.00%
Korea, Republic of 24.20% 24.20% 24.20%
Kuwait 15.00% 15.00% 15.00%
Kyrgyzstan 0.00% 0.00% 0.00%
Latvia 15.00% 15.00% 15.00%
Lebanon 15.00% 15.00% 15.00%
Libya 20.00% 20.00% 20.00%
Liechtenstein 12.50% 12.50% 12.50%
Lithuania 15.00% 15.00% 15.00%
Luxembourg 29.22% 29.22% 29.22%
Macau 12.00% 12.00% 12.00%
Macedonia 10.00% 10.00% 10.00%
Madagascar 0.00% 0.00% 0.00%
Malawi 30.00% 30.00% 30.00%
Malaysia 25.00% 25.00% 24.00%
Malta 35.00% 35.00% 35.00%
Mauritius 15.00% 15.00% 15.00%
Mexico 30.00% 30.00% 30.00%
Moldova 0.00% 0.00% 12.00%
Monaco 0.00% 0.00% 0.00%
Mongolia 0.00% 0.00% 0.00%
Montenegro 9.00% 9.00% 9.00%
Morocco 30.00% 30.00% 31.00%
Mozambique 32.00% 32.00% 32.00%
Myanmar 0.00% 0.00% 0.00%
Namibia 33.00% 33.00% 33.00%
Netherlands 25.00% 25.00% 25.00%
New Zealand 28.00% 28.00% 28.00%
Nicaragua 0.00% 0.00% 0.00%
Nigeria 30.00% 30.00% 30.00%
Norway 28.00% 27.00% 27.00%
Oman 12.00% 12.00% 12.00%
Pakistan 35.00% 34.00% 33.00%
Palestinian Territory 0.00% 0.00% 0.00%
Panama 25.00% 25.00% 25.00%
Papua New Guinea 30.00% 30.00% 30.00%
Paraguay 10.00% 10.00% 10.00%
Peru 30.00% 30.00% 28.00%
Philippines 30.00% 30.00% 30.00%
Poland 19.00% 19.00% 19.00%
Portugal 25.00% 23.00% 21.00%
Qatar 10.00% 10.00% 10.00%
Romania 16.00% 16.00% 16.00%
Russia 20.00% 20.00% 20.00%
Rwanda 0.00% 0.00% 0.00%
Saint Kitts and Nevis 0.00% 0.00% 0.00%
Saint Lucia 0.00% 0.00% 0.00%
Saint Vincent and the 0.00% 0.00% 0.00%
Samoa 27.00% 27.00% 27.00%
Saudi Arabia 20.00% 20.00% 20.00%
Senegal 0.00% 0.00% 0.00%
Serbia 15.00% 15.00% 15.00%
Sierra Leone 0.00% 30.00% 30.00%
Singapore 17.00% 17.00% 17.00%
Sint Maarten (Dutch pa 34.50% 34.50% 34.50%
Slovakia 23.00% 22.00% 22.00%
Slovenia 17.00% 17.00% 17.00%
Solomon Islands 0.00% 0.00% 0.00%
South Africa 28.00% 28.00% 28.00%
Spain 30.00% 30.00% 28.00%
Sri Lanka 28.00% 28.00% 28.00%
St Maarten 0.00% 0.00% 24.50%
Sudan 35.00% 35.00% 35.00%
Suriname 36.00% 34.50% 34.50%
Swaziland 0.00% 0.00% 0.00%
Sweden 22.00% 22.00% 22.00%
Switzerland 18.01% 17.92% 17.92%
Syria 22.00% 22.00% 22.00%
Taiwan 17.00% 17.00% 17.00%
Tanzania 30.00% 30.00% 30.00%
Thailand 20.00% 20.00% 20.00%
Trinidad and Tobago 25.00% 25.00% 25.00%
Tunisia 30.00% 25.00% 25.00%
Turkey 20.00% 20.00% 20.00%
Turkmenistan 0.00% 0.00% 0.00%
Turks and Caicos Isla 0.00% 0.00% 0.00%
Uganda 30.00% 30.00% 30.00%
Ukraine 19.00% 18.00% 18.00%
United Arab Emirates 55.00% 55.00% 55.00%
United Kingdom 23.00% 21.00% 20.00%
United States 40.00% 40.00% 40.00%
Uruguay 25.00% 25.00% 25.00%
Uzbekistan 0.00% 0.00% 0.00%
Vanuatu 0.00% 0.00% 0.00%
Venezuela 34.00% 34.00% 34.00%
Vietnam 25.00% 22.00% 22.00%
Yemen 20.00% 20.00% 20.00%
Zambia 35.00% 35.00% 35.00%
Zimbabwe 25.75% 25.75% 25.75%
Africa average 28.37% 27.85% 28.17%
Americas average 28.35% 27.77% 27.61%
Asia average 22.13% 22.00% 21.98%
EU average 22.75% 22.39% 22.15%
Europe average 20.60% 20.42% 20.05%
Global average 24.15% 23.85% 23.74%
Latin America averag 27.96% 27.31% 27.16%
North America averag 33.00% 33.25% 33.25%
Oceania average 27.00% 27.00% 27.00%
OECD average 25.32% 24.98% 24.77%
South America averag 27.96% 27.31% 27.16%
 2016 2017 2018 2019
20.00% 20.00% 20.00% 20.00%
15.00% 15.00% 15.00% 15.00%
26.00% 26.00% 26.00% 26.00%
0.00% 10.00% 10.00% 10.00%
30.00% 30.00% 30.00% 30.00%
0.00% 0.00% 0.00% 0.00%
0.00% 25.00% 25.00% 25.00%
35.00% 35.00% 30.00% 30.00%
20.00% 20.00% 20.00% 20.00%
25.00% 25.00% 25.00% 25.00%
30.00% 30.00% 30.00% 30.00%
25.00% 25.00% 25.00% 25.00%
0.00% 20.00% 20.00% 20.00%
0.00% 0.00% 0.00% 0.00%
0.00% 0.00% 0.00% 0.00%
25.00% 25.00% 25.00% 25.00%
25.00% 25.00% 30.00% 5.50%
18.00% 18.00% 18.00% 18.00%
33.99% 33.99% 29.00% 29.00%
0.00% 30.00% 30.00% 30.00%
0.00% 0.00% 0.00% 0.00%
25.00% 25.00% 25.00% 25.00%
0.00% 25.00% 25.00% 25.00%
10.00% 10.00% 10.00% 10.00%
22.00% 22.00% 22.00% 22.00%
34.00% 34.00% 34.00% 34.00%
0.00% 18.50% 18.50% 18.50%
10.00% 10.00% 10.00% 10.00%
0.00% 27.50% 28.00% 28.00%
0.00% 30.00% 30.00% 30.00%
20.00% 20.00% 20.00% 20.00%
33.00% 33.00% 33.00% 33.00%
26.50% 26.50% 26.50% 26.50%
0.00% 0.00% 0.00% 0.00%
24.00% 25.50% 26.00% 27.00%
25.00% 25.00% 25.00% 25.00%
25.00% 34.00% 33.00% 33.00%
0.00% 35.00% 35.00% 35.00%
30.00% 30.00% 30.00% 30.00%
20.00% 20.00% 18.00% 18.00%
22.00% 22.00% 22.00% 22.00%
12.50% 12.50% 12.50% 12.50%
19.00% 19.00% 19.00% 19.00%
22.00% 22.00% 22.00% 22.00%
0.00% 25.00% 25.00% 25.00%
0.00% 25.00% 25.00% 25.00%
27.00% 27.00% 27.00% 27.00%
22.00% 22.00% 25.00% 25.00%
22.50% 22.50% 23.00% 22.50%
30.00% 30.00% 30.00% 30.00%
20.00% 20.00% 20.00% 20.00%
0.00% 30.00% 30.00% 30.00%
20.00% 20.00% 20.00% 20.00%
20.00% 20.00% 20.00% 20.00%
33.30% 33.33% 33.00% 31.00%
0.00% 30.00% 30.00% 30.00%
0.00% 31.00% 31.00% 31.00%
15.00% 15.00% 15.00% 15.00%
29.72% 29.79% 30.00% 30.00%
25.00% 25.00% 25.00% 25.00%
10.00% 10.00% 10.00% 10.00%
29.00% 29.00% 29.00% 28.00%
0.00% 30.00% 30.00% 28.00%
25.00% 25.00% 25.00% 25.00%
0.00% 0.00% 0.00% 0.00%
30.00% 25.00% 25.00% 25.00%
16.50% 16.50% 16.50% 16.50%
19.00% 9.00% 9.00% 9.00%
20.00% 20.00% 20.00% 20.00%
34.61% 34.61% 35.00% 30.00%
25.00% 25.00% 25.00% 25.00%
15.00% 15.00% 15.00% 15.00%
12.50% 12.50% 12.50% 12.50%
0.00% 0.00% 0.00% 0.00%
25.00% 24.00% 23.00% 23.00%
31.40% 24.00% 24.00% 24.00%
0.00% 25.00% 25.00% 25.00%
25.00% 25.00% 25.00% 25.00%
30.86% 30.86% 30.86% 30.62%
20.00% 20.00% 20.00% 0.00%
20.00% 20.00% 20.00% 20.00%
20.00% 20.00% 20.00% 20.00%
30.00% 30.00% 30.00% 30.00%
24.20% 22.00% 25.00% 25.00%
15.00% 15.00% 15.00% 15.00%
0.00% 10.00% 10.00% 10.00%
15.00% 15.00% 20.00% 20.00%
15.00% 15.00% 15.00% 17.00%
20.00% 20.00% 20.00% 20.00%
12.50% 12.50% 12.50% 12.50%
15.00% 15.00% 15.00% 15.00%
29.22% 27.08% 26.01% 24.94%
12.00% 12.00% 12.00% 12.00%
10.00% 10.00% 10.00% 10.00%
0.00% 20.00% 20.00% 20.00%
30.00% 30.00% 30.00% 30.00%
24.00% 24.00% 24.00% 24.00%
35.00% 35.00% 35.00% 35.00%
15.00% 15.00% 15.00% 15.00%
30.00% 30.00% 30.00% 30.00%
12.00% 12.00% 12.00% 12.00%
0.00% 33.33% 33.00% 33.00%
0.00% 25.00% 25.00% 25.00%
9.00% 9.00% 9.00% 9.00%
31.00% 31.00% 31.00% 31.00%
32.00% 32.00% 32.00% 32.00%
0.00% 25.00% 25.00% 25.00%
32.00% 32.00% 32.00% 32.00%
25.00% 25.00% 25.00% 25.00%
28.00% 28.00% 28.00% 28.00%
0.00% 30.00% 30.00% 30.00%
30.00% 30.00% 30.00% 30.00%
25.00% 24.00% 23.00% 22.00%
12.00% 15.00% 15.00% 15.00%
32.00% 31.00% 30.00% 30.00%
0.00% 15.00% 15.00% 15.00%
25.00% 25.00% 25.00% 25.00%
30.00% 30.00% 30.00% 30.00%
10.00% 10.00% 10.00% 10.00%
28.00% 29.50% 29.50% 29.50%
30.00% 30.00% 30.00% 30.00%
19.00% 19.00% 19.00% 19.00%
21.00% 21.00% 21.00% 21.00%
0.00% 10.00% 10.00% 10.00%
16.00% 16.00% 16.00% 16.00%
20.00% 20.00% 20.00% 20.00%
0.00% 30.00% 30.00% 30.00%
0.00% 33.00% 33.00% 33.00%
0.00% 30.00% 30.00% 30.00%
0.00% 32.50% 33.00% 30.00%
27.00% 27.00% 27.00% 27.00%
20.00% 20.00% 20.00% 20.00%
0.00% 30.00% 30.00% 30.00%
15.00% 15.00% 15.00% 15.00%
30.00% 30.00% 30.00% 30.00%
17.00% 17.00% 17.00% 17.00%
34.50% 34.50% 35.00% 35.00%
22.00% 21.00% 21.00% 21.00%
17.00% 19.00% 19.00% 19.00%
0.00% 30.00% 30.00% 30.00%
28.00% 28.00% 28.00% 28.00%
25.00% 25.00% 25.00% 25.00%
15.00% 28.00% 28.00% 28.00%
34.50% 34.50% 35.00% 35.00%
35.00% 35.00% 35.00% 35.00%
34.50% 36.00% 36.00% 36.00%
0.00% 27.50% 28.00% 27.50%
22.00% 22.00% 22.00% 21.40%
17.92% 17.77% 18.00% 18.00%
22.00% 28.00% 28.00% 28.00%
17.00% 17.00% 20.00% 20.00%
30.00% 30.00% 30.00% 30.00%
20.00% 20.00% 20.00% 20.00%
25.00% 25.00% 30.00% 35.00%
25.00% 25.00% 25.00% 25.00%
20.00% 20.00% 22.00% 22.00%
0.00% 20.00% 20.00% 20.00%
0.00% 0.00% 0.00% 0.00%
30.00% 30.00% 30.00% 30.00%
18.00% 18.00% 18.00% 18.00%
55.00% 55.00% 55.00% 55.00%
20.00% 19.00% 19.00% 19.00%
40.00% 40.00% 27.00% 27.00%
25.00% 25.00% 25.00% 25.00%
7.50% 7.50% 7.50% 7.50%
0.00% 34.00% 0.00% 0.00%
34.00% 34.00% 34.00% 34.00%
22.00% 20.00% 20.00% 20.00%
20.00% 20.00% 20.00% 20.00%
35.00% 35.00% 35.00% 35.00%
25.75% 25.00% 25.00% 25.00%
28.06% 28.21% 28.26% 28.24%
27.81% 28.29% 28.03% 27.21%
21.41% 21.04% 21.21% 21.09%
22.09% 21.33% 21.29% 21.12%
19.97% 19.53% 19.48% 19.35%
23.58% 24.04% 24.03% 23.79%
27.38% 27.98% 28.11% 27.24%
33.25% 33.25% 26.75% 26.75%
27.00% 28.43% 28.43% 28.43%
24.69% 23.95% 23.50% 23.35%
27.38% 27.98% 28.11% 27.24%