| Country | Rate |
|---|---|
| Austria | 20.00 % |
| Belgium | 21.00 % |
| Bulgaria | 20.00 % |
| Croatia | 25.00 % |
| Cyprus | 19.00 % |
| Czech Republic | 21.00 % |
| Denmark | 25.00 % |
| Estonia | 20.00 % |
| Finland | 24.00 % |
| France | 20.00 % |
| Germany | 19.00 % |
| Greece | 24.00 % |
| Hungary | 27.00 % |
| Ireland | 23.00 % |
| Italy | 22.00 % |
| Latvia | 21.00 % |
| Lithuania | 21.00 % |
| Luxembourg | 17.00 % |
| Malta | 18.00 % |
| Netherlands | 21.00 % |
| Poland | 23.00 % |
| Portugal | 23.00 % |
| Romania | 19.00 % |
| Slovakia | 20.00 % |
| Slovenia | 22.00 % |
| Spain | 21.00 % |
| Sweden | 25.00 % |