Pays	IR min.	IR max.	IS min.	IS max.
Tadjikistan	5%	25%	13%	25%
Chad	0%	30%	20%	20%
Açores	0%	36.2%	16.8%	16.8%
Inde	0%	30%	17.01%	25.17%
Thaïlande	5%	35%	10%	20%
Antigua-et-Barbuda	0%	25%	25%	25%
Belize	0%	25%	25%	25%
Honduras	0%	25%	25%	25%
Libéria	0%	25%	25%	25%
Tonga	0%	25%	25%	25%
Trinité-et-Tobago	0%	25%	25%	25%
Angola	0%	17%	30%	30%
Puerto Rico	0%	33.34%	20%	20%
Birmanie	1%	25%	25%	25%
Bhoutan	0%	25%	26%	26%
Moldavie	12%	36%	12%	12%
Malte	0%	35%	5%	35%
Îles Malouines	0%	26%	26%	26%
Roumanie	10%	45%	1%	16%
République Dominicaine	0%	25%	27%	27%
Burkina Faso	0%	25%	27.5%	27.5%
Ghana	0%	30%	25%	25%
Sao Tomé-et-Principe	10%	20%	25%	25%
Uruguay	0%	30%	25%	25%
Samoa américaines	0%	27%	27%	27%