COUNTRY |
WITH CERTIFICATE |
WITHOUT CERTIFICATE |
Albania | 0% |
24% |
Algeria | 14% |
24% |
Andorra | 5% |
24% |
Argentina | 5% |
24% |
Armenia | 5% |
24% |
Australia | 10% |
24% |
Austria | 5% |
24% |
Barbados | 0% |
24% |
Belarus | 0% |
24% |
Belgium | 5% |
24% |
Bolivia | 0% |
24% |
Bosnia And Herzegovina | 7% |
24% |
Brazil | 10% |
24% |
Bulgaria | 0% |
24% |
Canada | 0% |
24% |
Cape Verde | 5% |
24% |
Chile | 10% |
24% |
China | 10% |
24% |
Colombia | 10% |
24% |
Costa Rica | 10% |
24% |
Croatia | 0% |
24% |
Cuba | 0% |
24% |
Cyprus | 0% |
24% |
Czech Republic | 0% |
24% |
Domincan Republic | 10% |
24% |
East Timor | 10% |
24% |
Ecuador | 5% |
24% |
Egypt | 12% |
24% |
El Salvador | 10% |
24% |
Estonia | 0% |
24% |
Finland (up to 31.12.18) | 5% |
24% |
Finland (from 01.01.19 onwards) | 0% |
24% |
France | 0% |
24% |
Georgia | 0% |
24% |
Germany | 0% |
24% |
Greece | 6% |
24% |
Hong Kong | 5% |
24% |
Hungary | 0% |
24% |
Iceland | 5% |
24% |
India | 10% |
24% |
Indonesia | 10% |
24% |
Iran | 5% |
24% |
Ireland | 5% |
24% |
Israel | 5% |
24% |
Italy | 4% |
24% |
Jamaica | 10% |
24% |
Japan | 10% |
24% |
Kazakhstan | 10% |
24% |
Korea | 10% |
24% |
Kuwait | 5% |
24% |
Kyrgyzstan | 0% |
24% |
Latvia (up to 31.12.17) | 10% |
24% |
Latvia (from 01.01.18 onwards) | 0% |
24% |
Lithuania (up to 31.12.18) | 10% |
24% |
Lithuania (from 01.01.19 onwards) | 0% |
24% |
Luxembourg | 10% |
24% |
Malaysia | 7% |
24% |
Malta | 0% |
24% |
Mexico | 0% |
24% |
Moldova | 8% |
24% |
Morocco | 5% |
24% |
Netherlands | 6% |
24% |
New Zealand | 10% |
24% |
Nigeria (entities) | 7,50% |
24% |
Nigeria (individuals) | 3,75% |
24% |
North Macedonia | 5% |
24% |
Norway | 5% |
24% |
Oman | 8% |
24% |
Pakistan | 7,50% |
24% |
Panama | 5% |
24% |
Philippines | 15% |
24% |
Poland | 0% |
24% |
Portugal | 5% |
24% |
Qatar (from 06.02.18 onwards) | 0% |
24% |
Romania | 10% |
24% |
Russia | 5% |
24% |
Saudi Arabia | 8% |
24% |
Senegal | 10% |
24% |
Serbia | 5% |
24% |
Singapore | 5% |
24% |
Slovakia | 0% |
24% |
Slovenia | 5% |
24% |
South Africa | 5% |
24% |
Sweden | 10% |
24% |
Switzerland | 5% |
24% |
Tadzhikistan | 0% |
24% |
Thailand | 5% |
24% |
Trinidad and Tobago | 5% |
24% |
Tunisia | 10% |
24% |
Turkey | 10% |
24% |
Turkmenistan | 0% |
24% |
Ukraine | 0% |
24% |
United Araban Emirates | 0% | 24% |
United Kingdom | 0% | 24% |
United States (up to 26.11.19) | 5% | 24% |
United States (from 27.11.19 onwards) | 0% | 24% |
Uruguay | 5% | 24% |
Uzbekistan | 5% | 24% |
Venezuela | 5% | 24% |
Vietnam | 10% | 24% |