| Country | Last | Unit | Country | Last | Unit | Country | Last | Unit | ||
| Afghanistan | 20.0 | % | Greece | 22.0 | % | Oman | 15.0 | % | ||
| Albania | 15.0 | % | Guam | 21.0 | % | Pakistan | 29.0 | % | ||
| Algeria | 26.0 | % | Guatemala | 25.0 | % | Panama | 25.0 | % | ||
| Angola | 25.0 | % | Guinea | 35.0 | % | Papua New Guinea | 30.0 | % | ||
| Argentina | 25.0 | % | Honduras | 25.0 | % | Paraguay | 10.0 | % | ||
| Armenia | 18.0 | % | Hong Kong | 16.5 | % | Peru | 29.5 | % | ||
| Aruba | 25.0 | % | Hungary | 9.0 | % | Philippines | 25.0 | % | ||
| Australia | 30.0 | % | Iceland | 20.0 | % | Poland | 19.0 | % | ||
| Austria | 24.0 | % | India | 34.9 | % | Portugal | 21.0 | % | ||
| Azerbaijan | 20.0 | % | Indonesia | 22.0 | % | Puerto Rico | 37.5 | % | ||
| Bahamas | - | % | Iraq | 15.0 | % | Qatar | 10.0 | % | ||
| Bahrain | - | % | Ireland | 12.5 | % | Republic of the Congo | 28.0 | % | ||
| Bangladesh | 30.0 | % | Isle of Man | - | % | Romania | 16.0 | % | ||
| Barbados | 5.5 | % | Israel | 23.0 | % | Russia | 20.0 | % | ||
| Belarus | 18.0 | % | Italy | 24.0 | % | Rwanda | 30.0 | % | ||
| Belgium | 25.0 | % | Ivory Coast | 25.0 | % | Samoa | 27.0 | % | ||
| Bermuda | - | % | Jamaica | 25.0 | % | Saudi Arabia | 20.0 | % | ||
| Bolivia | 25.0 | % | Japan | 30.6 | % | Senegal | 30.0 | % | ||
| Bosnia and Herzegovina | 10.0 | % | Jordan | 20.0 | % | Serbia | 15.0 | % | ||
| Botswana | 22.0 | % | Kazakhstan | 20.0 | % | Seychelles | 33.0 | % | ||
| Brazil | 34.0 | % | Kenya | 30.0 | % | Sierra Leone | 25.0 | % | ||
| Brunei | 18.5 | % | Kosovo | 10.0 | % | Singapore | 17.0 | % | ||
| Bulgaria | 10.0 | % | Kuwait | 15.0 | % | Slovakia | 21.0 | % | ||
| Cambodia | 20.0 | % | Laos | 20.0 | % | Slovenia | 19.0 | % | ||
| Cameroon | 33.0 | % | Latvia | 20.0 | % | Solomon Islands | 30.0 | % | ||
| Canada | 26.5 | % | Lebanon | 17.0 | % | South Africa | 27.0 | % | ||
| Cayman Islands | - | % | Lesotho | 25.0 | % | South Korea | 27.5 | % | ||
| Chad | 35.0 | % | Libya | 20.0 | % | Spain | 25.0 | % | ||
| Chile | 27.0 | % | Liechtenstein | 12.5 | % | Sri Lanka | 24.0 | % | ||
| China | 25.0 | % | Lithuania | 15.0 | % | Sudan | 35.0 | % | ||
| Colombia | 35.0 |
