|
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% |