Saint Kitts and Nevis
8.75% (31 December 2009 est.)
8.75% (31 December 2008 est.)

Saint Lucia
10.58% (31 December 2009 est.)
10.08% (31 December 2008 est.)

Saint Vincent and the Grenadines
9.19% (31 December 2009 est.)
9.52% (31 December 2008 est.)

Samoa
12.08% (31 December 2009 est.)
12.66% (31 December 2008 est.)

San Marino
NA% (31 December 2009 est.)
NA% (31 December 2008 est.)

Sao Tome and Principe
32.4% (31 December 2009 est.)
32.4% (31 December 2008 est.)

Saudi Arabia
NA%

Senegal
NA%

Serbia
11.78% (31 December 2009)
18.11% (31 December 2008 est.)

Seychelles
15.35% (31 December 2009 est.)
11.81% (31 December 2008 est.)