Low, Lower Middle Income Countries and Upper-Middle-Income that are entitled to the reduced rate. The list is defined according to the World Bank Country Classification.
- Afghanistan
- Albania
- Armenia
- Angola
- Argentina
- American Samoa
- Azerbaijan
- Bosnia and Herzegovina
- Bangladesh
- Burkina Faso
- Bulgaria
- Burundi
- Benin
- Bolivia
- Brazil
- Bhutan
- Botswana
- Belarus
- Belize
- Congo, Dem. Rep
- Central African Republic
- Congo, Rep.
- Côte d’Ivoire
- Cameroon
- China
- Colombia
- Costa Rica
- Cuba
- Cabo Verde
- Djibouti
- Dominica
- Algeria
- Ecuador
- Egypt, Arab Rep.
- Eritrea
- Ethiopia
- Fiji
- Micronesia, Fed. Sts.
- Gabon
- Grenada
- Georgia
- Ghana
- Gambia, The
- Guinea
- Equatorial Guinea
- Guatemala
- Guinea-Bissau
- Guyana
- Honduras
- Haiti
- Indonesia
- India
- Iraq
- Iran, Islamic Rep
- Jamaica
- Jordan
- Kenya
- Kyrgyz Republic
- Cambodia
- Kiribati
- Comoros
- Korea, Dem. People’s Rep
- Kazakstan
- Lao PDR
- Lebanon
- Saint Lucia
- Sri Lanka
- Liberia
- Lesotho
- Libya
- Morocco
- Moldova
- Montenegro
- Madagascar
- Marshall Islands
- Macedonia
- Mali
- Myanmar
- Mongolia
- Mauritania
- Mauritius
- Maldives
- Malawi
- Mexico
- Malaysia
- Mozambique
- Namibia
- Niger
- Nigeria
- Nicaragua
- Nepal
- Panama
- Peru
- Papua New Guinea
- Philippines
- Pakistan
- West Bank and Gaza
- Paraguay
- Romania
- Republic of Serbia
- Russia Federation
- Rwanda
- Solomon Islands
- Sudan
- Sierra Leone
- Senegal
- Somalia
- Suriname
- South Sudan
- São Tomé and Principe
- El Salvador
- Syrian Arab Republic
- Eswatini
- Chad
- Togo
- Thailand
- Tajikistan
- Timor-Leste
- Turkmenistan
- Tunisia
- Tonga
- Turkey
- Tuvalu
- Tanzania
- Ukraine
- Uganda
- Uzbekistan
- Saint Vincent & Grenadines
- Vietnam
- Vanuatu
- Samoa
- Kosovo
- Yemen, Rep.
- South Africa
- Zambia
- Zimbabwe