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2005
2006
2007
2008
2009
2010
2011
2012
Footnotes
20
20
20
20
20
20
+ Show
Albania
Afghanistan
23
20
20
10
10
10
10
10
+ Show
Angola
35
35
35
35
35
35
35
35
Argentina
35
35
35
35
35
35
35
35
+ Show
Armenia
20
20
20
20
20
20
20
20
Aruba
35
35
28
28
28
28
28
28
Australia
30
30
30
30
30
30
30
30
+ Show
Austria
25
25
25
25
25
25
25
25
+ Show
Bahamas
+ Show
Bahrain
+ Show
30
30
30
30
27.5
27.5
27.5
27.5
+ Show
Bangladesh
Barbados
30
25
25
25
25
25
25
25
+ Show
Belarus
24
24
24
24
24
24
24
18
+ Show
Belgium
33.99
33.99
33.99
33.99
33.99
33.99
33.99
33.99
+ Show
+ Show
25
+ Show
+ Show
Bermuda
Bolivia
25
Bonaire
Bosnia and Herzegovina
10
10
10
10
10
10
10
10
+ Show
Botswana
25
25
25
25
25
25
22
22
+ Show
Brazil
34
34
34
34
34
34
34
34
+ Show
Bulgaria
15
15
10
10
10
10
10
10
+ Show
20
20
20
31
28
26
Cambodia
Canada
Cayman Islands
36.1
36.1
36.1
33.5
33
Chile
17
17
17
17
17
17
20
18.5
China
33
33
33
25
25
25
25
25
Colombia
35
35
34
33
33
33
33
33
Costa Rica
30
30
30
30
30
30
30
30
Croatia
20
20
20
20
20
20
20
20
34.5
27.5
Curacao
+ Show
+ Show
+ Show
+ Show
Cyprus
10
10
10
10
10
10
10
10
+ Show
Czech Republic
26
24
24
21
20
19
19
19
+ Show
Denmark
28
28
25
25
25
25
25
25
+ Show
Dominican Republic
25
30
25
25
25
25
29
29
+ Show
Ecuador
25
25
25
25
25
25
24
23
+ Show
Egypt
20
20
20
20
20
20
20
25
+ Show
Estonia
24
23
22
21
21
21
21
21
30
+ Show
Fiji
31
31
31
31
29
28
28
28
+ Show
Finland
26
26
26
26
26
26
26
24.5
+ Show
France
33.83
33.33
33.33
33.33
33.33
33.33
33.33
33.33
+ Show
Germany
38.31
38.34
38.36
29.51
29.44
29.41
29.37
29.48
+ Show
Gibraltar
35
35
35
33
27
22
10
10
+ Show
Greece
32
29
25
25
25
24
20
20
+ Show
El Salvador
Georgia
Guatemala
31
31
31
31
31
31
31
31
+ Show
Guernsey
+ Show
Honduras
30
30
30
30
30
25
35
35
+ Show
17.5
17.5
17.5
16.5
16.5
16.5
16.5
16.5
+ Show
Hong Kong
16
16
16
16
16
19
19
19
+ Show
Iceland
18
18
18
15
15
18
20
20
+ Show
36.59
33.66
33.99
33.99
33.99
33.99
32.44
32.44
+ Show
30
30
30
30
28
25
25
25
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
India
Indonesia
Ireland
Isle of Man
+ Show
+ Show
34
31
29
27
26
25
24
25
+ Show
Italy
37.25
37.25
37.25
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
33.33
+ Show
40.69
38.01
+ Show
Israel
Japan
40.69
40.69
40.69
40.69
40.69
40.69
Jersey
Jordan
25
25
25
25
25
14
14
14
+ Show
Kazakhstan
30
30
30
30
20
20
20
20
+ Show
27.5
27.5
27.5
27.5
24.2
24.2
22
24.2
+ Show
Kuwait
Korea, Republic of
55
55
55
55
15
15
15
15
+ Show
Latvia
15
15
15
15
15
15
15
15
+ Show
40
40
40
40
+ Show
Libya
Liechtenstein
Lithuania
Luxembourg
20
20
12.5
12.5
15
15
15
15
20
15
15
15
+ Show
30.38
29.63
29.63
29.63
28.59
28.59
28.8
28.8
+ Show
Macau
12
12
12
12
12
12
12
12
+ Show
Macedonia
15
15
12
10
10
10
10
10
+ Show
35
+ Show
25
+ Show
Malawi
Malaysia
28
28
27
26
25
25
25
Malta
35
35
35
35
35
35
35
35
+ Show
Mauritius
25
25
22.5
15
15
15
15
15
+ Show
Mexico
30
29
28
28
28
30
30
30
+ Show
Montenegro
+ Show
Mozambique
32
32
32
32
32
32
32
32
+ Show
34
34
25
25
+ Show
+ Show
Namibia
Netherlands
31.5
29.6
25.5
25.5
25.5
25.5
New Zealand
33
33
33
30
30
30
28
28
Nigeria
30
30
30
30
30
30
30
30
Norway
28
28
28
28
28
28
28
28
+ Show
Oman
12
12
12
12
12
12
12
12
+ Show
Pakistan
35
35
35
35
35
35
35
35
+ Show
Panama
30
30
30
30
30
27.5
25
25
+ Show
30
30
30
30
30
30
30
30
+ Show
+ Show
Paraguay
20
10
10
10
10
10
10
10
Peru
30
30
30
30
30
30
30
30
Philippines
32
35
35
35
30
30
30
30
Poland
19
19
19
19
19
19
19
19
Portugal
+ Show
27.5
27.5
25
25
25
25
25
25
+ Show
Qatar
35
35
35
35
35
10
10
10
+ Show
Romania
16
16
16
16
16
16
16
16
+ Show
Russia
24
24
24
24
20
20
20
20
+ Show
+ Show
Samoa
29
29
27
27
27
27
27
27
+ Show
Saudi Arabia
30
20
20
20
20
20
20
20
+ Show
Saba
10
10
10
10
10
10
10
10
+ Show
Singapore
20
20
20
18
18
17
17
17
+ Show
Slovak Republic
19
19
19
19
19
19
19
19
Slovenia
South Africa
Spain
Sri Lanka
25
25
23
22
21
20
20
20
+ Show
37.78
36.89
36.89
34.55
34.55
34.55
34.55
34.55
+ Show
35
35
32.5
30
30
30
30
30
+ Show
32.5
32.5
35
35
35
35
28
28
+ Show
+ Show
34.5
34.5
+ Show
35
35
+ Show
St Eustatius
St Maarten
Sudan
35
Sweden
35
30
15
15
15
28
28
28
28
26.3
26.3
26.3
26.3
+ Show
21.3
21.3
21.32
21.17
21.17
21.17
21.17
21.17
+ Show
Syria
35
35
28
28
28
28
28
28
+ Show
Taiwan
25
25
25
25
25
17
17
17
+ Show
30
30
30
30
+ Show
30
30
30
30
30
30
30
30
+ Show
25
+ Show
Switzerland
Tanzania
Thailand
Trinidad and Tobago
Tunisia
35
35
30
30
30
30
30
30
+ Show
Turkey
30
20
20
20
20
20
20
20
+ Show
Ukraine
25
25
25
25
25
25
25
21
+ Show
55
55
55
55
55
55
55
55
+ Show
United Kingdom
30
30
30
30
28
28
26
26
+ Show
United States
40
40
40
40
40
40
40
40
+ Show
Uruguay
30
30
30
25
25
25
25
25
Vanuatu
+ Show
Venezuela
34
34
34
34
34
34
34
34
+ Show
Vietnam
28
28
28
28
25
25
25
25
+ Show
Yemen
35
35
35
35
35
35
20
20
+ Show
+ Show
Zambia
35
35
35
35
35
35
35
35
30.9
30.9
30.9
30.9
30.9
25.75
25.75
25.75
Africa average
30.97
30.89
30.61
28.54
28.65
28.25
28.45
29.22
38.05
38.05
38.05
36.75
36.5
35.5
34
33
Zimbabwe
Asia average
29.79
28.99
28.46
27.99
25.73
23.96
23.1
23.12
Europe average
24.01
23.7
23.01
22
21.7
21.52
20.88
20.6
29.69
29.07
28.3
27.96
27.96
27.52
29.02
28.3
30.6
30.6
30.2
29.6
29.2
29
28.6
28.6
Oceania average
EU average
25.34
25.01
24.11
23.29
23.22
23.04
22.8
22.75
OECD average
28.45
27.75
27.08
26.08
25.73
25.79
25.5
25.37
Global average
27.93
27.48
26.93
26.08
25.35
24.66
24.47
24.47
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