1 Qatar 18.20 2 British Virgin Islands 16.90 3 Luxembourg 16.30 4 Cayman Islands 14.10 5 Singapore 13.60 6 Bahrain 12.60 7 Anguilla 11.90 8 United Arab Emirates 11.30 9 South Sudan 11.00 10 Turks and Caicos Islands 9.70 11 Cyprus 9.10 12 Aruba 8.80 13 Spain 8.00 14 San Marino 7.70 15 Northern Mariana Islands 7.40 16 Norway 6.60 17 Isle of Man 6.30 18 Sint Maarten 6.30 19 Djibouti 5.90 20 Canada 5.70 21 Belgium 5.60 22 Australia 5.60 23 Sweden 5.40 24 Austria 5.20 25 Liechtenstein 5.00 26 Monaco 4.70 27 Switzerland 4.70 28 Botswana 4.50 29 Iceland 4.20 30 Ireland 4.00 31 New Caledonia 4.00 32 United States 3.90 33 Italy 3.90 34 Libya 3.80 35 Jersey 3.50 36 Macau 3.40 37 Finland 3.00 38 Korea, South 2.60 39 Portugal 2.60 40 United Kingdom 2.50 41 Brunei 2.40 42 Czechia 2.30 43 Greece 2.30 44 New Zealand 2.20 45 Israel 2.20 46 Guernsey 2.20 47 Antigua and Barbuda 2.20 48 Denmark 2.10 49 Malta 2.00 50 Netherlands 1.90 51 Bermuda 1.80 52 Russia 1.70 53 Hong Kong 1.70 54 Iraq 1.50 55 Haiti 1.50 56 Germany 1.50 57 Hungary 1.30 58 Saint Kitts and Nevis 1.20 59 France 1.10 60 Seychelles 1.00 61 Taiwan 0.90 62 Costa Rica 0.80 63 Rwanda 0.80 64 Belarus 0.70 65 Palau 0.70 66 Yemen 0.70 67 Suriname 0.60 68 Kazakhstan 0.40 69 Slovenia 0.40 70 Chile 0.30 71 Slovakia 0.10 72 Azerbaijan 0.00 73 Zimbabwe 0.00 74 Bahamas, The 0.00 75 Belize 0.00 76 Benin 0.00 77 Bhutan 0.00 78 Burundi 0.00 79 Central African Republic 0.00 80 Ecuador 0.00 81 Equatorial Guinea 0.00 82 Faroe Islands 0.00 83 Guinea 0.00 84 India 0.00 85 Cote d'Ivoire 0.00 86 Japan 0.00 87 Korea, North 0.00 88 Liberia 0.00 89 Madagascar 0.00 90 Montserrat 0.00 91 Malawi 0.00 92 Mauritius 0.00 93 Papua New Guinea 0.00 94 Guinea-Bissau 0.00 95 Serbia 0.00 96 Saint Helena, Ascension, and Tristan da Cunha 0.00 97 Thailand 0.00 98 Togo 0.00 99 Ukraine 0.00 100 Burkina Faso 0.00 101 Namibia 0.00 102 Swaziland 0.00 103 Zambia 0.00 104 Andorra 0.00 105 Angola -0.10 106 Paraguay -0.10 107 Iran -0.10 108 Cameroon -0.10 109 Brazil -0.10 110 Argentina -0.10 111 Congo, Democratic Republic of the -0.20 112 Ethiopia -0.20 113 Nigeria -0.20 114 Kenya -0.20 115 Romania -0.20 116 Vietnam -0.30 117 Barbados -0.30 118 Burma -0.30 119 Cambodia -0.30 120 Bulgaria -0.30 121 Malaysia -0.30 122 Panama -0.30 123 Poland -0.40 124 Oman -0.40 125 China -0.40 126 Bosnia and Herzegovina -0.40 127 Egypt -0.50 128 Tanzania -0.50 129 Macedonia -0.50 130 Saudi Arabia -0.50 131 Niger -0.50 132 Bolivia -0.60 133 Colombia -0.60 134 Cabo Verde -0.60 135 Uganda -0.70 136 French Polynesia -0.80 137 Mauritania -0.80 138 Mongolia -0.80 139 Algeria -0.90 140 South Africa -0.90 141 Uruguay -0.90 142 Tajikistan -1.10 143 Laos -1.10 144 Honduras -1.10 145 Lebanon -1.10 146 Turkey -1.20 147 Afghanistan -1.20 148 Indonesia -1.20 149 Venezuela -1.20 150 Sri Lanka -1.30 151 Curacao -1.30 152 Pakistan -1.40 153 Vanuatu -1.40 154 Senegal -1.50 155 Mexico -1.70 156 Solomon Islands -1.70 157 Tunisia -1.70 158 Turkmenistan -1.80 159 Croatia -1.90 160 Guatemala -1.90 161 Ghana -1.90 162 Dominican Republic -1.90 163 Nepal -1.90 164 Mozambique -1.90 165 Gambia, The -2.00 166 Gabon -2.00 167 Kuwait -2.00 168 Philippines -2.00 169 Syria -2.10 170 Georgia -2.20 171 Mali -2.20 172 Uzbekistan -2.30 173 Sierra Leone -2.40 174 Peru -2.40 175 Comoros -2.50 176 Saint Lucia -2.70 177 Kiribati -2.90 178 Nicaragua -2.90 179 Grenada -3.00 180 Bangladesh -3.10 181 Estonia -3.20 182 Gibraltar -3.30 183 Chad -3.30 184 Albania -3.30 185 Morocco -3.30 186 Timor-Leste -3.90 187 Sudan -4.20 188 Jamaica -4.50 189 West Bank -4.60 190 Marshall Islands -4.80 191 Congo, Republic of the -4.80 192 Wallis and Futuna -4.90 193 Guam -5.10 194 Kyrgyzstan -5.20 195 Gaza Strip -5.20 196 Cuba -5.30 197 Dominica -5.40 198 Armenia -5.70 199 Greenland -6.00 200 Trinidad and Tobago -6.10 201 Lithuania -6.20 202 Latvia -6.20 203 Guyana -6.40 204 Fiji -6.60 205 Tuvalu -6.80 206 Lesotho -7.10 207 Puerto Rico -7.40 208 Somalia -7.50 209 Virgin Islands -7.50 210 El Salvador -8.10 211 Saint Pierre and Miquelon -8.20 212 Sao Tome and Principe -8.50 213 Saint Vincent and the Grenadines -8.80 214 Samoa -9.50 215 Moldova -9.50 216 Maldives -12.70 217 Nauru -13.20 218 Jordan -13.40 219 Eritrea -14.70 220 Tonga -17.80 221 American Samoa -20.60 222 Micronesia, Federated States of -20.90