Tax country comparison
Financial
Nomad data
Compare income tax, corporate tax, VAT, capital gains, exit tax, and special regimes by country.
Compare tax systems
| Country | System | PIT | Corp | VAT | CGT | Regimes |
|---|---|---|---|---|---|---|
 AF
Afghanistan
|
worldwide | 20.00% | 20.00% | 0.00% | 1.00% | |
 AL
Albania
|
worldwide | 23.00% | 15.00% | 20.00% | 15.00% | |
 DZ
Algeria
|
worldwide | 35.00% | 26.00% | 19.00% | n/a | |
 AS
American Samoa
|
worldwide | 37.00% | 21.00% | n/a | n/a | |
 AD
Andorra
|
worldwide | 10.00% | 10.00% | 4.50% | 10.00% | Nomad regime |
 AO
Angola
|
worldwide | 25.00% | 25.00% | 14.00% | n/a | |
 AI
Anguilla
|
none | 0.00% | 0.00% | 13.00% | n/a | |
 AG
Antigua and Barbuda
|
none | 0.00% | 25.00% | 15.00% | n/a | Nomad regime |
 AR
Argentina
|
worldwide | 35.00% | 35.00% | 21.00% | 15.00% | |
 AM
Armenia
|
worldwide | 20.00% | 18.00% | 20.00% | 10.00% | |
 AW
Aruba
|
worldwide | 52.00% | 25.00% | 7.00% | n/a | |
 AU
Australia
|
worldwide | 45.00% | 30.00% | 10.00% | 22.50% | Exit tax |
 AT
Austria
|
worldwide | 55.00% | 23.00% | 20.00% | 27.50% | Exit tax |
 AZ
Azerbaijan
|
worldwide | 25.00% | 20.00% | 18.00% | 20.00% | |
 BS
Bahamas
|
none | 0.00% | 0.00% | 10.00% | n/a | |
 BH
Bahrain
|
none | 0.00% | 0.00% | 10.00% | 0.00% | |
 BD
Bangladesh
|
worldwide | 30.00% | 27.50% | 15.00% | 15.00% | |
 BB
Barbados
|
worldwide | 28.50% | 9.00% | 17.50% | n/a | Nomad regime |
 BY
Belarus
|
worldwide | 25.00% | 18.00% | 20.00% | 13.00% | |
 BE
Belgium
|
worldwide | 50.00% | 25.00% | 21.00% | 0.00% | |
 BZ
Belize
|
territorial | 25.00% | 25.00% | 12.50% | n/a | Territorial |
 BJ
Benin
|
worldwide | 30.00% | 30.00% | 18.00% | n/a | |
 BM
Bermuda
|
none | 0.00% | 15.00% | n/a | n/a | |
 BT
Bhutan
|
worldwide | 25.00% | 25.00% | 5.00% | 0.00% | |
 BO
Bolivia
|
territorial | 13.00% | 25.00% | 13.00% | n/a | Territorial |
 BQ
Bonaire
|
worldwide | 35.40% | 25.80% | 8.00% | n/a | |
 BA
Bosnia and Herzegovina
|
worldwide | 10.00% | 10.00% | 17.00% | 10.00% | |
 BW
Botswana
|
worldwide | 25.00% | 22.00% | 14.00% | n/a | |
 BR
Brazil
|
worldwide | 27.50% | 34.00% | n/a | 22.50% | Exit tax |
 VG
British Virgin Islands
|
none | 0.00% | 0.00% | n/a | n/a | |
 BN
Brunei
|
territorial | 0.00% | 18.50% | 0.00% | 0.00% | Territorial |
 BG
Bulgaria
|
worldwide | 10.00% | 10.00% | 20.00% | 10.00% | |
 BF
Burkina Faso
|
worldwide | 27.50% | 27.50% | 18.00% | n/a | |
 BI
Burundi
|
worldwide | 35.00% | 30.00% | 18.00% | n/a | |
 KH
Cambodia
|
worldwide | 20.00% | 20.00% | 10.00% | 20.00% | |
 CM
Cameroon
|
worldwide | 35.00% | 33.00% | 19.25% | n/a | |
 CA
Canada
|
worldwide | 33.00% | 15.00% | 5.00% | 26.76% | Exit tax |
 CV
Cape Verde
|
worldwide | 27.00% | 22.00% | 15.00% | n/a | |
 KY
Cayman Islands
|
none | 0.00% | 0.00% | n/a | n/a | |
 CF
Central African Republic
|
worldwide | 50.00% | 30.00% | 19.00% | n/a | |
 TD
Chad
|
worldwide | 35.00% | 35.00% | 18.00% | n/a | |
 CL
Chile
|
worldwide | 40.00% | 27.00% | 19.00% | 10.00% | Non-dom |
 CN
China
|
worldwide | 45.00% | 25.00% | 13.00% | 20.00% | Non-dom |
 CO
Colombia
|
worldwide | 39.00% | 35.00% | 19.00% | 15.00% | |
 KM
Comoros
|
worldwide | 30.00% | 50.00% | 10.00% | n/a | |
 CG
Congo
|
worldwide | 40.00% | 30.00% | 18.90% | n/a | |
 CK
Cook Islands
|
worldwide | 30.00% | 20.00% | 15.00% | n/a | |
 CR
Costa Rica
|
territorial | 25.00% | 30.00% | 13.00% | 15.00% | Territorial |
 HR
Croatia
|
worldwide | 35.40% | 18.00% | 25.00% | 12.00% | Nomad regime |
 CU
Cuba
|
worldwide | 50.00% | 35.00% | n/a | n/a | |
 CW
Curacao
|
worldwide | 48.25% | 22.00% | 9.00% | n/a | |
 CY
Cyprus
|
worldwide | 35.00% | 12.50% | 19.00% | 20.00% | Non-dom Nomad regime |
 CZ
Czech Republic
|
worldwide | 23.00% | 21.00% | 21.00% | 15.00% | |
 CD
Democratic Republic of the Congo
|
worldwide | 30.00% | 30.00% | 16.00% | n/a | |
 DK
Denmark
|
worldwide | 60.50% | 22.00% | 25.00% | 42.00% | Non-dom Exit tax |
 DJ
Djibouti
|
territorial | 30.00% | 25.00% | 10.00% | n/a | Territorial |
 DM
Dominica
|
worldwide | 35.00% | 25.00% | 15.00% | n/a | |
 DO
Dominican Republic
|
worldwide | 25.00% | 27.00% | 18.00% | 27.00% | |
 TL
East Timor
|
territorial | 10.00% | 10.00% | n/a | n/a | Territorial |
 EC
Ecuador
|
worldwide | 37.00% | 25.00% | 15.00% | 10.00% | Exit tax |
 EG
Egypt
|
worldwide | 27.50% | 22.50% | 14.00% | 10.00% | |
 SV
El Salvador
|
worldwide | 30.00% | 30.00% | 13.00% | 10.00% | |
 GQ
Equatorial Guinea
|
worldwide | 35.00% | 25.00% | 15.00% | n/a | |
 ER
Eritrea
|
worldwide | 30.00% | 30.00% | 0.00% | n/a | |
 EE
Estonia
|
worldwide | 22.00% | 22.00% | 24.00% | 22.00% | Nomad regime |
 SZ
Eswatini
|
worldwide | 33.00% | 25.00% | 15.00% | n/a | |
 ET
Ethiopia
|
worldwide | 35.00% | 30.00% | 15.00% | n/a | |
 FK
Falkland Islands
|
worldwide | 26.00% | 26.00% | n/a | n/a | |
 FJ
Fiji
|
worldwide | 20.00% | 20.00% | 15.00% | n/a | |
 FI
Finland
|
worldwide | 44.00% | 20.00% | 25.50% | 34.00% | |
 FR
France
|
worldwide | 45.00% | 25.00% | 20.00% | 30.00% | Exit tax |
 GF
French Guiana
|
worldwide | 45.00% | 25.00% | n/a | 30.00% | Exit tax |
 PF
French Polynesia
|
territorial | 40.00% | 25.00% | 16.00% | n/a | Territorial |
 GA
Gabon
|
worldwide | 35.00% | 30.00% | 18.00% | n/a | |
 GM
Gambia
|
worldwide | 25.00% | 27.00% | 15.00% | n/a | |
 GE
Georgia
|
territorial | 20.00% | 15.00% | 18.00% | 20.00% | Territorial Nomad regime |
 DE
Germany
|
worldwide | 45.00% | 15.83% | 19.00% | 26.38% | Exit tax |
 GH
Ghana
|
worldwide | 35.00% | 25.00% | 15.00% | 25.00% | |
 GI
Gibraltar
|
territorial | 28.00% | 15.00% | n/a | 0.00% | Territorial |
 GR
Greece
|
worldwide | 44.00% | 22.00% | 24.00% | 15.00% | Non-dom Nomad regime |
 GL
Greenland
|
worldwide | 44.00% | 25.00% | n/a | n/a | |
 GD
Grenada
|
territorial | 28.00% | 28.00% | 15.00% | n/a | Territorial |
 GP
Guadeloupe
|
worldwide | 45.00% | 25.00% | 8.50% | 30.00% | Exit tax |
 GU
Guam
|
worldwide | 37.00% | 21.00% | 4.00% | n/a | |
 GT
Guatemala
|
territorial | 7.00% | 25.00% | 12.00% | 10.00% | Territorial |
 GG
Guernsey
|
territorial | 20.00% | 0.00% | n/a | 0.00% | |
 GN
Guinea
|
worldwide | 40.00% | 25.00% | 18.00% | n/a | |
 GW
Guinea-Bissau
|
worldwide | 20.00% | 25.00% | 15.00% | n/a | |
 GY
Guyana
|
worldwide | 35.00% | 25.00% | 14.00% | 20.00% | |
 HT
Haiti
|
worldwide | 30.00% | 30.00% | 10.00% | n/a | |
 HN
Honduras
|
territorial | 25.00% | 25.00% | 15.00% | 10.00% | Territorial |
 HK
Hong Kong
|
territorial | 17.00% | 16.50% | 0.00% | 0.00% | Territorial |
 HU
Hungary
|
worldwide | 15.00% | 9.00% | 27.00% | 15.00% | |
 IS
Iceland
|
worldwide | 46.20% | 20.00% | 24.00% | 22.00% | |
 IN
India
|
worldwide | 30.00% | 25.17% | 18.00% | 20.00% | Non-dom |
 ID
Indonesia
|
worldwide | 35.00% | 22.00% | 11.00% | 0.10% | |
 IR
Iran
|
worldwide | 35.00% | 25.00% | 10.00% | 5.00% | |
 IQ
Iraq
|
territorial | 15.00% | 15.00% | 0.00% | 0.00% | Territorial |
 IE
Ireland
|
worldwide | 40.00% | 12.50% | 23.00% | 33.00% | Non-dom Exit tax |
 IM
Isle of Man
|
worldwide | 20.00% | 0.00% | 20.00% | 0.00% | |
 IL
Israel
|
worldwide | 50.00% | 23.00% | 18.00% | 25.00% | Non-dom Exit tax |
 IT
Italy
|
worldwide | 43.00% | 24.00% | 22.00% | 26.00% | Non-dom Exit tax |
 CI
Ivory Coast
|
worldwide | 36.00% | 25.00% | 18.00% | n/a | |
 JM
Jamaica
|
worldwide | 30.00% | 25.00% | 15.00% | n/a | |
 JP
Japan
|
worldwide | 45.00% | 23.20% | 10.00% | 20.32% | Non-dom Exit tax |
 JE
Jersey
|
worldwide | 20.00% | 0.00% | 5.00% | 0.00% | |
 JO
Jordan
|
worldwide | 30.00% | 20.00% | 16.00% | n/a | |
 KZ
Kazakhstan
|
worldwide | 15.00% | 20.00% | 16.00% | 10.00% | |
 KE
Kenya
|
worldwide | 35.00% | 30.00% | 16.00% | 15.00% | |
 KI
Kiribati
|
worldwide | 35.00% | 35.00% | n/a | n/a | |
 XK
Kosovo
|
worldwide | 10.00% | 10.00% | 18.00% | 0.00% | |
 KW
Kuwait
|
none | 0.00% | 15.00% | 0.00% | 0.00% | Territorial |
 KG
Kyrgyzstan
|
worldwide | 10.00% | 10.00% | 12.00% | 10.00% | |
 LA
Laos
|
worldwide | 25.00% | 20.00% | 7.00% | 2.00% | |
 LV
Latvia
|
worldwide | 33.00% | 20.00% | 21.00% | 20.00% | |
 LB
Lebanon
|
territorial | 25.00% | 17.00% | 11.00% | 10.00% | Territorial |
 LS
Lesotho
|
worldwide | 35.00% | 25.00% | 15.00% | n/a | |
 LR
Liberia
|
worldwide | 25.00% | 25.00% | 13.00% | n/a | |
 LY
Libya
|
territorial | 20.00% | 20.00% | 0.00% | n/a | Territorial |
 LI
Liechtenstein
|
worldwide | 24.00% | 12.50% | 8.10% | 0.00% | Non-dom |
 LT
Lithuania
|
worldwide | 32.00% | 17.00% | 21.00% | 20.00% | |
 LU
Luxembourg
|
worldwide | 42.00% | 17.00% | 17.00% | 21.00% | |
 MO
Macau
|
territorial | 12.00% | 12.00% | 0.00% | 0.00% | Territorial |
 MG
Madagascar
|
worldwide | 20.00% | 20.00% | 20.00% | n/a | |
 MW
Malawi
|
worldwide | 30.00% | 30.00% | 16.50% | n/a | |
 MY
Malaysia
|
territorial | 30.00% | 24.00% | 8.00% | 10.00% | Territorial |
 MV
Maldives
|
worldwide | 15.00% | 15.00% | 8.00% | 0.00% | |
 ML
Mali
|
worldwide | 30.00% | 30.00% | 18.00% | n/a | |
 MT
Malta
|
worldwide | 35.00% | 35.00% | 18.00% | 35.00% | Non-dom Nomad regime |
 MH
Marshall Islands
|
territorial | 12.00% | 3.00% | n/a | n/a | Territorial |
 MQ
Martinique
|
worldwide | 45.00% | 25.00% | 8.50% | 30.00% | Exit tax |
 MR
Mauritania
|
worldwide | 33.00% | 25.00% | 16.00% | n/a | |
 MU
Mauritius
|
worldwide | 20.00% | 15.00% | 15.00% | 0.00% | |
 YT
Mayotte
|
worldwide | 45.00% | 25.00% | 0.00% | n/a | |
 MX
Mexico
|
worldwide | 35.00% | 30.00% | 16.00% | 10.00% | |
 FM
Micronesia
|
territorial | 10.00% | 21.00% | 5.00% | n/a | Territorial |
 MD
Moldova
|
worldwide | 12.00% | 12.00% | 20.00% | 12.00% | |
 MC
Monaco
|
none | 0.00% | 25.00% | 20.00% | 0.00% | |
 MN
Mongolia
|
worldwide | 25.00% | 25.00% | 10.00% | 10.00% | |
 ME
Montenegro
|
worldwide | 15.00% | 15.00% | 21.00% | 15.00% | Nomad regime |
 MS
Montserrat
|
worldwide | 30.00% | 30.00% | n/a | n/a | |
 MA
Morocco
|
worldwide | 37.00% | 20.00% | 20.00% | 20.00% | |
 MZ
Mozambique
|
worldwide | 32.00% | 32.00% | 16.00% | n/a | |
 MM
Myanmar
|
worldwide | 25.00% | 22.00% | 5.00% | 10.00% | |
 NA
Namibia
|
worldwide | 37.00% | 28.00% | 15.00% | n/a | |
 NR
Nauru
|
none | n/a | 25.00% | n/a | n/a | Territorial |
 NP
Nepal
|
worldwide | 36.00% | 25.00% | 13.00% | 10.00% | |
 NL
Netherlands
|
worldwide | 49.50% | 25.80% | 21.00% | 36.00% | Non-dom Exit tax |
 NC
New Caledonia
|
territorial | 40.00% | 30.00% | 11.00% | n/a | Territorial |
 NZ
New Zealand
|
worldwide | 39.00% | 28.00% | 15.00% | 0.00% | Non-dom |
 NI
Nicaragua
|
territorial | 30.00% | 30.00% | 15.00% | 10.00% | Territorial |
 NE
Niger
|
worldwide | 35.00% | 30.00% | 19.00% | n/a | |
 NG
Nigeria
|
worldwide | 25.00% | 30.00% | 7.50% | 30.00% | |
 NU
Niue
|
none | n/a | n/a | 12.50% | n/a | Territorial |
 NF
Norfolk Island
|
worldwide | 45.00% | 30.00% | 10.00% | n/a | |
 KP
North Korea
|
territorial | 0.00% | 25.00% | 0.00% | 0.00% | Territorial |
 MK
North Macedonia
|
worldwide | 10.00% | 10.00% | 18.00% | 10.00% | |
 MP
Northern Mariana Islands
|
worldwide | 37.00% | 21.00% | n/a | n/a | |
 NO
Norway
|
worldwide | 47.40% | 22.00% | 25.00% | 37.84% | Exit tax |
 OM
Oman
|
territorial | 0.00% | 15.00% | 5.00% | 0.00% | Territorial |
 PK
Pakistan
|
worldwide | 35.00% | 29.00% | 18.00% | 15.00% | |
 PW
Palau
|
territorial | 12.00% | 4.00% | 10.00% | n/a | Territorial |
 PS
Palestine
|
territorial | 15.00% | 15.00% | 16.00% | 0.00% | Territorial |
 PA
Panama
|
territorial | 25.00% | 25.00% | 7.00% | 10.00% | Territorial |
 PG
Papua New Guinea
|
worldwide | 42.00% | 30.00% | 10.00% | n/a | |
 PY
Paraguay
|
territorial | 10.00% | 10.00% | 10.00% | 8.00% | Territorial |
 PE
Peru
|
worldwide | 30.00% | 29.50% | 18.00% | 5.00% | |
 PH
Philippines
|
worldwide | 35.00% | 25.00% | 12.00% | 15.00% | |
 PN
Pitcairn Islands
|
none | n/a | n/a | n/a | n/a | Territorial |
 PL
Poland
|
worldwide | 32.00% | 19.00% | 23.00% | 19.00% | Exit tax |
 PT
Portugal
|
worldwide | 48.00% | 21.00% | 23.00% | 28.00% | Non-dom |
 PR
Puerto Rico
|
worldwide | 33.00% | 37.50% | 11.50% | 15.00% | Nomad regime |
 QA
Qatar
|
territorial | 0.00% | 10.00% | 0.00% | 0.00% | Territorial |
 RE
Reunion
|
worldwide | 45.00% | 25.00% | 8.50% | n/a | |
 RO
Romania
|
worldwide | 10.00% | 16.00% | 21.00% | 10.00% | Nomad regime |
 RU
Russia
|
worldwide | 22.00% | 25.00% | 20.00% | 15.00% | |
 RW
Rwanda
|
worldwide | 30.00% | 28.00% | 18.00% | 10.00% | |
 BL
Saint Barthelemy
|
none | 0.00% | 0.00% | n/a | n/a | |
 SH
Saint Helena
|
worldwide | 25.00% | 25.00% | 0.00% | n/a | |
 KN
Saint Kitts and Nevis
|
none | 0.00% | 33.00% | 17.00% | n/a | |
 LC
Saint Lucia
|
worldwide | 30.00% | 30.00% | 12.50% | n/a | |
 MF
Saint Martin
|
worldwide | 40.00% | 20.00% | n/a | n/a | |
 PM
Saint Pierre and Miquelon
|
worldwide | 45.00% | 25.00% | n/a | n/a | |
 VC
Saint Vincent and the Grenadines
|
worldwide | 30.00% | 30.00% | 16.00% | n/a | |
 WS
Samoa
|
worldwide | 27.00% | 27.00% | 15.00% | n/a | |
 SM
San Marino
|
worldwide | 35.00% | 17.00% | n/a | n/a | |
 SA
Saudi Arabia
|
territorial | 0.00% | 20.00% | 15.00% | 0.00% | Territorial |
 SN
Senegal
|
worldwide | 40.00% | 30.00% | 18.00% | n/a | |
 RS
Serbia
|
worldwide | 10.00% | 15.00% | 20.00% | 15.00% | |
 SC
Seychelles
|
territorial | 15.00% | 25.00% | 15.00% | 0.00% | Territorial |
 SL
Sierra Leone
|
worldwide | 30.00% | 30.00% | 15.00% | n/a | |
 SG
Singapore
|
territorial | 24.00% | 17.00% | 9.00% | 0.00% | Territorial |
 SX
Sint Maarten
|
worldwide | 47.50% | 30.00% | 5.00% | n/a | |
 SK
Slovakia
|
worldwide | 35.00% | 21.00% | 23.00% | 19.00% | |
 SI
Slovenia
|
worldwide | 50.00% | 22.00% | 22.00% | 25.00% | |
 SB
Solomon Islands
|
worldwide | 40.00% | 30.00% | 10.00% | n/a | |
 SO
Somalia
|
territorial | 0.00% | 10.00% | 5.00% | n/a | Territorial |
 ZA
South Africa
|
worldwide | 45.00% | 27.00% | 15.00% | 18.00% | Exit tax |
 KR
South Korea
|
worldwide | 45.00% | 25.00% | 10.00% | 20.00% | |
 SS
South Sudan
|
territorial | 20.00% | 25.00% | 18.00% | n/a | Territorial |
 ES
Spain
|
worldwide | 47.00% | 25.00% | 21.00% | 28.00% | Non-dom Exit tax |
 LK
Sri Lanka
|
worldwide | 36.00% | 30.00% | 18.00% | 10.00% | |
 SD
Sudan
|
worldwide | 15.00% | 30.00% | 17.00% | n/a | |
 SR
Suriname
|
worldwide | 38.00% | 36.00% | 10.00% | n/a | |
 SE
Sweden
|
worldwide | 52.00% | 20.60% | 25.00% | 30.00% | Exit tax |
 CH
Switzerland
|
worldwide | 11.50% | 8.50% | 8.10% | 0.00% | Non-dom |
 SY
Syria
|
territorial | 22.00% | 15.00% | 0.00% | 0.00% | Territorial |
 ST
São Tomé and Príncipe
|
territorial | 15.00% | 25.00% | 15.00% | n/a | Territorial |
 TW
Taiwan
|
worldwide | 40.00% | 20.00% | 5.00% | 0.00% | |
 TJ
Tajikistan
|
worldwide | 13.00% | 18.00% | 15.00% | 12.00% | |
 TZ
Tanzania
|
worldwide | 30.00% | 30.00% | 18.00% | n/a | |
 TH
Thailand
|
remittance | 35.00% | 20.00% | 7.00% | 35.00% | Nomad regime |
 TG
Togo
|
worldwide | 35.00% | 27.00% | 18.00% | n/a | |
 TK
Tokelau
|
none | n/a | n/a | n/a | n/a | Territorial |
 TO
Tonga
|
worldwide | 20.00% | 25.00% | 15.00% | n/a | |
 TT
Trinidad and Tobago
|
worldwide | 30.00% | 30.00% | 12.50% | n/a | |
 TN
Tunisia
|
worldwide | 35.00% | 20.00% | 19.00% | n/a | |
 TR
Turkey
|
worldwide | 40.00% | 25.00% | 20.00% | 0.00% | |
 TM
Turkmenistan
|
worldwide | 10.00% | 8.00% | 15.00% | 2.00% | |
 TC
Turks and Caicos
|
none | 0.00% | 0.00% | n/a | n/a | |
 TV
Tuvalu
|
worldwide | 30.00% | 30.00% | n/a | n/a | |
 VI
US Virgin Islands
|
worldwide | 37.00% | 21.00% | n/a | 20.00% | |
 UG
Uganda
|
worldwide | 30.00% | 30.00% | 18.00% | n/a | |
 UA
Ukraine
|
worldwide | 18.00% | 18.00% | 20.00% | 18.00% | |
 AE
United Arab Emirates
|
territorial | 0.00% | 9.00% | 5.00% | 0.00% | Territorial |
 GB
United Kingdom
|
worldwide | 45.00% | 25.00% | 20.00% | 24.00% | |
 US
United States
|
citizenship_based | 37.00% | 21.00% | n/a | 20.00% | Exit tax |
 UM
United States Minor Outlying Islands
|
none | n/a | n/a | n/a | n/a | Territorial |
 UY
Uruguay
|
territorial | 36.00% | 25.00% | 22.00% | 12.00% | Territorial Non-dom |
 UZ
Uzbekistan
|
worldwide | 12.00% | 15.00% | 12.00% | 12.00% | |
 VU
Vanuatu
|
none | n/a | n/a | 15.00% | n/a | Territorial |
 VE
Venezuela
|
worldwide | 34.00% | 34.00% | 16.00% | n/a | |
 VN
Vietnam
|
worldwide | 35.00% | 20.00% | 10.00% | 20.00% | |
 WF
Wallis and Futuna
|
none | n/a | n/a | n/a | n/a | Territorial |
 EH
Western Sahara
|
none | n/a | n/a | n/a | n/a | |
 YE
Yemen
|
territorial | 20.00% | 20.00% | 5.00% | 0.00% | Territorial |
 ZM
Zambia
|
worldwide | 37.50% | 30.00% | 16.00% | n/a | |
 ZW
Zimbabwe
|
worldwide | 40.00% | 25.75% | 15.50% | n/a |
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