Pays	IR min.	IR max.	IS min.	IS max.
Anguilla	0%	0%	0%	0%
Bahamas	0%	0%	0%	0%
Bahreïn	0%	0%	0%	0%
Bermudes	0%	0%	0%	0%
Îles Caïmans	0%	0%	0%	0%
Îles Pitcairn	0%	0%	0%	0%
Îles Turks et Caïques	0%	0%	0%	0%
Îles Vierges britanniques	0%	0%	0%	0%
Niué	0%	0%	0%	0%
Vanuatu	0%	0%	0%	0%
Koweït	0%	0%	0%	15%
Oman	0%	0%	3%	15%
Îles Marshall	0%	12%	0%	4%
Qatar	0%	0%	10%	10%
Kosovo	0%	10%	0%	10%
Guernsey	0%	20%	0%	0%
Jersey	0%	20%	0%	0%
Arabie Saoudite	0%	0%	15%	15%
Andorre	0%	10%	10%	10%
Timor oriental	0%	10%	10%	10%
Saint-Christophe-et-Niévès	0%	0%	0%	33%
Monaco	0%	0%	0%	33.3%
Île de Man	10%	20%	0%	0%
Brunéi	0%	0%	18.5%	18.5%
Macao	0%	12%	12%	12%