| Austria | 20.0 % |
| Belgium | 21.0 % |
| Bulgaria | 20.0 % |
| Cyprus | 15.0 % |
| Czech Rep. | 19.0 % |
| Denmark | 25.0 % |
| Estonia | 18.0 % |
| Finland | 22.0 % |
| France | 19.6 % |
| Germany | 19.0 % |
| Greece | 19.0 % |
| Hungary | 25.0 % |
| Ireland | 21.0 % |
| Italy | 20.0 % |
| Latvia | 18.0 % |
| Lithuania | 18.0 % |
| Luxembourg | 15.0 % |
| Malta | 18.0 % |
| Netherlands | 19.0 % |
| Poland | 22.0 % |
| Portugal | 21.0 % |
| Romania | 19.0 % |
| Slovakia | 19.0 % |
| Slovenia | 20.0 % |
| Spain | 16.0 % |
| United Kingdom | 17.5 % |
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