| # | Country | Rate | Scale |
|---|---|---|---|
| 1 | Hungary | 27% | |
| 2 | Finland | 25.5% | |
| 3 | Croatia | 25% | |
| 4 | Denmark | 25% | |
| 5 | Norway | 25% | |
| 6 | Sweden | 25% | |
| 7 | Estonia | 24% | |
| 8 | Greece | 24% | |
| 9 | Iceland | 24% | |
| 10 | Ireland | 23% | |
| 11 | Poland | 23% | |
| 12 | Portugal | 23% | |
| 13 | Slovakia | 23% | |
| 14 | Italy | 22% | |
| 15 | Russia | 22% | |
| 16 | Slovenia | 22% | |
| 17 | Uruguay | 22% | |
| 18 | Argentina | 21% | |
| 19 | Belgium | 21% | |
| 20 | Czechia | 21% |