LOCATION
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
FOOTNOTES
Afghanistan
0
20
20
20
20
20
20
20
20
20
+ Show
Albania
20
20
10
10
10
10
10
10
15
15
+ Show
Algeria
25
19
23
+ Show
Angola
35
35
35
35
35
35
35
35
35
30
+ Show
Argentina
35
35
35
35
35
35
35
35
35
35
+ Show
Armenia
20
20
20
20
20
20
20
20
20
20
+ Show
Aruba
35
28
28
28
28
28
28
28
28
28
+ Show
Australia
30
30
30
30
30
30
30
30
30
30
+ Show
Austria
25
25
25
25
25
25
25
25
25
25
+ Show
Bahamas
0
0
0
0
0
0
0
0
0
0
+ Show
Bahrain
0
0
0
0
0
0
0
0
0
0
+ Show
Bangladesh
30
30
30
27.5
27.5
27.5
27.5
27.5
27.5
27.5
+ Show
Barbados
25
25
25
25
25
25
25
25
25
25
+ Show
Belarus
24
24
24
24
24
24
18
18
18
18
+ Show
Belgium
33.99
33.99
33.99
33.99
33.99
33.99
33.99
33.99
33.99
33.99
+ Show
Bermuda
0
0
0
0
0
0
0
0
0
0
+ Show
Bolivia
25
25
25
25
25
25
+ Show
Bonaire, Saint Eustatius and Saba
0
0
0
0
+ Show
Bosnia and Herzegovina
10
10
10
10
10
10
10
10
10
10
+ Show
Botswana
25
25
25
25
25
22
22
22
22
22
+ Show
Brazil
34
34
34
34
34
34
34
34
34
34
+ Show
Bulgaria
15
10
10
10
10
10
10
10
10
10
+ Show
Cambodia
20
20
20
20
20
+ Show
Cameroon
33
+ Show
Canada
36.1
36.1
33.5
33
31
28
26
26
26.5
26.5
+ Show
Cayman Islands
0
0
0
0
0
0
0
0
0
0
+ Show
Chile
17
17
17
17
17
20
18.5
20
20
22.5
+ Show
China
33
33
25
25
25
25
25
25
25
25
+ Show
Colombia
35
34
33
33
33
33
33
25
25
25
+ Show
Costa Rica
30
30
30
30
30
30
30
30
30
30
+ Show
Croatia
20
20
20
20
20
20
20
20
20
20
+ Show
Curacao
34.5
27.5
27.5
27.5
25
+ Show
Cyprus
10
10
10
10
10
10
10
12.5
12.5
12.5
+ Show
Czech Republic
24
24
21
20
19
19
19
19
19
19
+ Show
Denmark
28
25
25
25
25
25
25
25
24.5
23.5
+ Show
Dominican Republic
30
25
25
25
25
29
29
29
28
27
+ Show
Ecuador
25
25
25
25
25
24
23
22
22
22
+ Show
Egypt
20
20
20
20
20
20
25
25
25
22.5
+ Show
El Salvador
30
30
30
30
+ Show
Estonia
23
22
21
21
21
21
21
21
21
20
+ Show
Fiji
31
31
31
29
28
28
28
20
20
20
+ Show
Finland
26
26
26
26
26
26
24.5
24.5
20
20
+ Show
France
33.33
33.33
33.33
33.33
33.33
33.33
33.33
33.33
33.33
33.33
+ Show
Georgia
15
15
15
+ Show
Germany
38.34
38.36
29.51
29.44
29.41
29.37
29.48
29.55
29.58
29.65
+ Show
Ghana
25
25
25
+ Show
Gibraltar
35
35
33
27
22
10
10
10
10
10
+ Show
Greece
29
25
25
25
24
20
20
26
26
29
+ Show
Guatemala
31
31
31
31
31
31
31
31
28
25
+ Show
Guernsey
0
0
0
0
0
0
0
0
0
0
+ Show
Honduras
30
30
30
30
25
35
35
35
30
30
+ Show
Hong Kong SAR
17.5
17.5
16.5
16.5
16.5
16.5
16.5
16.5
16.5
16.5
+ Show
Hungary
16
16
16
16
19
19
19
19
19
19
+ Show
Iceland
18
18
15
15
18
20
20
20
20
20
+ Show
India
33.66
33.99
33.99
33.99
33.99
32.44
32.45
33.99
33.99
34.61
+ Show
Indonesia
30
30
30
28
25
25
25
25
25
+ Show
Iraq
15
15
35
+ Show
Ireland
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
+ Show
Isle of Man
0
0
0
0
0
0
0
0
0
0
+ Show
Israel
31
29
27
26
25
24
25
25
26.5
26.5
+ Show
Italy
37.25
37.25
31.4
31.4
31.4
31.4
31.4
31.4
31.4
31.4
+ Show
Jamaica
33.33
33.33
33.33
33.33
33.33
33.33
33.33
25
25
25
+ Show
Japan
40.69
40.69
40.69
40.69
40.69
40.69
38.01
38.01
35.64
33.06
+ Show
Jersey
0
0
0
0
0
0
0
0
0
0
+ Show
Jordan
25
25
25
25
14
14
14
14
14
20
+ Show
Kazakhstan
30
30
30
20
20
20
20
20
20
20
+ Show
Kenya
30
30
30
30
+ Show
Korea, Republic of
27.5
27.5
27.5
24.2
24.2
22
24.2
24.2
24.2
24.2
+ Show
Kuwait
55
55
55
15
15
15
15
15
15
15
+ Show
Latvia
15
15
15
15
15
15
15
15
15
15
+ Show
Lebanon
15
15
15
+ Show
Libya
40
40
40
40
20
20
20
20
20
+ Show
Liechtenstein
12.5
12.5
12.5
12.5
12.5
+ Show
Lithuania
15
15
15
20
15
15
15
15
15
15
+ Show
Luxembourg
29.63
29.63
29.63
28.59
28.59
28.8
28.8
29.22
29.22
29.22
+ Show
Macau
12
12
12
12
12
12
12
12
12
12
+ Show
Macedonia
15
12
10
10
10
10
10
10
10
10
+ Show
Malawi
30
30
30
30
+ Show
Malaysia
28
27
26
25
25
25
25
25
25
25
+ Show
Malta
35
35
35
35
35
35
35
35
35
35
+ Show
Mauritius
25
22.5
15
15
15
15
15
15
15
15
+ Show
Mexico
29
28
28
28
30
30
30
30
30
30
+ Show
Moldova
12
+ Show
Montenegro
9
9
9
9
9
9
9
9
9
9
+ Show
Morocco
30
30
30
+ Show
Mozambique
32
32
32
32
32
32
32
32
32
32
+ Show
Namibia
34
34
33
33
33
+ Show
Netherlands
29.6
25.5
25.5
25.5
25.5
25
25
25
25
25
+ Show
New Zealand
33
33
30
30
30
28
28
28
28
28
+ Show
Nigeria
30
30
30
30
30
30
30
30
30
30
+ Show
Norway
28
28
28
28
28
28
28
28
27
27
+ Show
Oman
12
12
12
12
12
12
12
12
12
12
+ Show
Pakistan
35
35
35
35
35
35
35
35
34
33
+ Show
Panama
30
30
30
30
27.5
25
25
25
25
25
+ Show
Papua New Guinea
30
30
30
30
30
30
30
30
30
30
+ Show
Paraguay
10
10
10
10
10
10
10
10
10
10
+ Show
Peru
30
30
30
30
30
30
30
30
30
28
+ Show
Philippines
35
35
35
30
30
30
30
30
30
30
+ Show
Poland
19
19
19
19
19
19
19
19
19
19
+ Show
Portugal
27.5
25
25
25
25
25
25
25
23
21
+ Show
Qatar
35
35
35
35
10
10
10
10
10
10
+ Show
Romania
16
16
16
16
16
16
16
16
16
16
+ Show
Russia
24
24
24
20
20
20
20
20
20
20
+ Show
Samoa
29
27
27
27
27
27
27
27
27
27
+ Show
Saudi Arabia
20
20
20
20
20
20
20
20
20
20
+ Show
Serbia
10
10
10
10
10
10
10
15
15
15
+ Show
Sierra Leone
30
30
+ Show
Singapore
20
20
18
18
17
17
17
17
17
17
+ Show
Sint Maarten (Dutch part)
34.5
34.5
34.5
34.5
34.5
+ Show
Slovakia
19
19
19
19
19
19
19
23
22
22
+ Show
Slovenia
25
23
22
21
20
20
18
17
17
17
+ Show
South Africa
36.89
36.89
34.55
34.55
34.55
34.55
34.55
28
28
28
+ Show
Spain
35
32.5
30
30
30
30
30
30
30
28
+ Show
Sri Lanka
32.5
35
35
35
35
28
28
28
28
28
+ Show
St Maarten
24.5
+ Show
Sudan
35
30
15
15
15
35
35
35
35
35
+ Show
Suriname
36
34.5
+ Show
Sweden
28
28
28
26.3
26.3
26.3
26.3
22
22
22
+ Show
Switzerland
21.3
20.63
19.2
18.96
18.75
18.31
18.06
18.01
17.92
17.92
+ Show
Syria
35
28
28
28
28
28
28
22
22
22
+ Show
Taiwan
25
25
25
25
17
17
17
17
17
17
+ Show
Tanzania
30
30
30
30
30
30
30
+ Show
Thailand
30
30
30
30
30
30
23
20
20
20
+ Show
Trinidad and Tobago
25
25
25
25
+ Show
Tunisia
35
30
30
30
30
30
30
30
25
25
+ Show
Turkey
20
20
20
20
20
20
20
20
20
20
+ Show
Uganda
30
30
30
30
30
30
30
30
30
30
+ Show
Ukraine
25
25
25
25
25
25
21
19
18
18
+ Show
United Arab Emirates
55
55
55
55
55
55
55
55
55
55
+ Show
United Kingdom
30
30
30
28
28
26
24
23
21
20
+ Show
United States
40
40
40
40
40
40
40
40
40
40
+ Show
Uruguay
30
30
25
25
25
25
25
25
25
25
+ Show
Vanuatu
0
0
0
0
0
0
0
0
0
0
+ Show
Venezuela
34
34
34
34
34
34
34
34
34
34
+ Show
Vietnam
28
28
28
25
25
25
25
25
22
22
+ Show
Yemen
35
35
35
35
35
20
20
20
20
20
+ Show
Zambia
35
35
35
35
35
35
35
35
35
35
+ Show
Zimbabwe
30.9
30.9
30.9
30.9
25.75
25.75
25.75
25.75
25.75
25.75
+ Show
Africa average
30.82
30.56
28.65
28.75
28.38
28.55
29.02
28.29
27.85
27.92
Americas average
29.97
29.27
28.84
28.82
28.28
29.28
28.67
28.35
27.96
27.35
Asia average
28.99
28.46
27.99
25.73
23.96
23.1
22.89
22.05
21.91
22.59
Europe average
23.7
22.99
21.95
21.64
21.46
20.81
20.42
20.6
19.68
20.12
Oceania average
30.6
30.2
29.6
29.2
29
28.6
28.6
27
27
27
North America average
38.05
38.05
36.75
36.5
35.5
34
33
33
33.25
33.25
Latin America average
29.07
28.3
27.96
27.96
27.52
28.83
28.3
27.96
27.52
26.85
EU average
24.83
23.97
23.17
23.11
22.93
22.7
22.51
22.75
21.34
22.25
OECD average
27.67
27
25.99
25.64
25.7
25.4
25.15
25.32
24.11
24.86
Global average
27.5
26.95
26.1
25.38
24.69
24.5
24.4
23.71
23.64
23.87
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