Afghanistan: |
21 March - 20 March
|
Albania: |
calendar year
|
Algeria: |
calendar year
|
American Samoa: |
1 October - 30 September
|
Andorra: |
calendar year
|
Angola: |
calendar year
|
Anguilla: |
1 April - 31 March
|
Antigua and Barbuda: |
1 April - 31 March
|
Argentina: |
calendar year
|
Armenia: |
calendar year
|
Aruba: |
calendar year
|
Australia: |
1 July - 30 June
|
Austria: |
calendar year
|
Azerbaijan: |
calendar year
|
Bahamas, The: |
1 July - 30 June
|
Bahrain: |
calendar year
|
Bangladesh: |
1 July - 30 June
|
Barbados: |
1 April - 31 March
|
Belarus: |
calendar year
|
Belgium: |
calendar year
|
Belize: |
1 April - 31 March
|
Benin: |
calendar year
|
Bermuda: |
1 April - 31 March
|
Bhutan: |
1 July - 30 June
|
Bolivia: |
calendar year
|
Bosnia and Herzegovina: |
calendar year
|
Botswana: |
1 April - 31 March
|
Brazil: |
calendar year
|
British Virgin Islands: |
1 April - 31 March
|
Brunei: |
calendar year
|
Bulgaria: |
calendar year
|
Burkina Faso: |
calendar year
|
Burma: |
1 April - 31 March
|
Burundi: |
calendar year
|
Cambodia: |
calendar year
|
Cameroon: |
1 July - 30 June
|
Canada: |
1 April - 31 March
|
Cape Verde: |
calendar year
|
Cayman Islands: |
1 April - 31 March
|
Central African Republic: |
calendar year
|
Chad: |
calendar year
|
Chile: |
calendar year
|
China: |
calendar year
|
Christmas Island: |
1 July - 30 June
|
Cocos (Keeling) Islands: |
1 July - 30 June
|
Colombia: |
calendar year
|
Comoros: |
calendar year
|
Congo, Democratic Republic of the: |
calendar year
|
Congo, Republic of the: |
calendar year
|
Cook Islands: |
1 April - 31 March
|
Costa Rica: |
calendar year
|
Cote d'Ivoire: |
calendar year
|
Croatia: |
calendar year
|
Cuba: |
calendar year
|
Cyprus: |
calendar year
|
Czech Republic: |
calendar year
|
Denmark: |
calendar year
|
Djibouti: |
calendar year
|
Dominica: |
1 July - 30 June
|
Dominican Republic: |
calendar year
|
Ecuador: |
calendar year
|
Egypt: |
1 July - 30 June
|
El Salvador: |
calendar year
|
Equatorial Guinea: |
1 April - 31 March
|
Eritrea: |
calendar year
|
Estonia: |
calendar year
|
Ethiopia: |
8 July - 7 July
|
Falkland Islands (Islas Malvinas): |
1 April - 31 March
|
Faroe Islands: |
calendar year
|
Fiji: |
calendar year
|
Finland: |
calendar year
|
France: |
calendar year
|
French Guiana: |
calendar year
|
French Polynesia: |
calendar year
|
Gabon: |
calendar year
|
Gambia, The: |
calendar year
|
Gaza Strip: |
calendar year
|
Georgia: |
calendar year
|
Germany: |
calendar year
|
Ghana: |
calendar year
|
Gibraltar: |
1 July - 30 June
|
Greece: |
calendar year
|
Greenland: |
calendar year
|
Grenada: |
calendar year
|
Guadeloupe: |
calendar year
|
Guam: |
1 October - 30 September
|
Guatemala: |
calendar year
|
Guernsey: |
calendar year
|
Guinea: |
calendar year
|
Guinea-Bissau: |
calendar year
|
Guyana: |
calendar year
|
Haiti: |
1 October - 30 September
|
Holy See (Vatican City): |
calendar year
|
Honduras: |
calendar year
|
Hong Kong: |
1 April - 31 March
|
Hungary: |
calendar year
|
Iceland: |
calendar year
|
India: |
1 April - 31 March
|
Indonesia: |
calendar year; note - previously was 1 April - 31 March, but starting with 2001, has been changed to calendar year
|
Iran: |
21 March - 20 March
|
Iraq: |
calendar year
|
Ireland: |
calendar year
|
Israel: |
calendar year
|
Italy: |
calendar year
|
Jamaica: |
1 April - 31 March
|
Japan: |
1 April - 31 March
|
Jersey: |
1 April - 31 March
|
Jordan: |
calendar year
|
Kazakhstan: |
calendar year
|
Kenya: |
1 July - 30 June
|
Kiribati: |
NA
|
Korea, North: |
calendar year
|
Korea, South: |
calendar year
|
Kuwait: |
1 April - 31 March
|
Kyrgyzstan: |
calendar year
|
Laos: |
1 October - 30 September
|
Latvia: |
calendar year
|
Lebanon: |
calendar year
|
Lesotho: |
1 April - 31 March
|
Liberia: |
calendar year
|
Libya: |
calendar year
|
Liechtenstein: |
calendar year
|
Lithuania: |
calendar year
|
Luxembourg: |
calendar year
|
Macau: |
calendar year
|
Macedonia, The Former Yugoslav Republic of: |
calendar year
|
Madagascar: |
calendar year
|
Malawi: |
1 July - 30 June
|
Malaysia: |
calendar year
|
Maldives: |
calendar year
|
Mali: |
calendar year
|
Malta: |
1 April - 31 March
|
Man, Isle of: |
1 April - 31 March
|
Marshall Islands: |
1 October - 30 September
|
Martinique: |
calendar year
|
Mauritania: |
calendar year
|
Mauritius: |
1 July - 30 June
|
Mayotte: |
calendar year
|
Mexico: |
calendar year
|
Micronesia, Federated States of: |
1 October - 30 September
|
Moldova: |
calendar year
|
Monaco: |
calendar year
|
Mongolia: |
calendar year
|
Montserrat: |
1 April - 31 March
|
Morocco: |
calendar year
|
Mozambique: |
calendar year
|
Namibia: |
1 April - 31 March
|
Nauru: |
1 July - 30 June
|
Nepal: |
16 July - 15 July
|
Netherlands: |
calendar year
|
Netherlands Antilles: |
calendar year
|
New Caledonia: |
calendar year
|
New Zealand: |
1 July - 30 June
|
Nicaragua: |
calendar year
|
Niger: |
calendar year
|
Nigeria: |
calendar year
|
Niue: |
1 April - 31 March
|
Norfolk Island: |
1 July - 30 June
|
Northern Mariana Islands: |
1 October - 30 September
|
Norway: |
calendar year
|
Oman: |
calendar year
|
Pakistan: |
1 July - 30 June
|
Palau: |
1 October - 30 September
|
Panama: |
calendar year
|
Papua New Guinea: |
calendar year
|
Paraguay: |
calendar year
|
Peru: |
calendar year
|
Philippines: |
calendar year
|
Pitcairn Islands: |
1 April - 31 March
|
Poland: |
calendar year
|
Portugal: |
calendar year
|
Puerto Rico: |
1 July - 30 June
|
Qatar: |
1 April - 31 March
|
Reunion: |
calendar year
|
Romania: |
calendar year
|
Russia: |
calendar year
|
Rwanda: |
calendar year
|
Saint Helena: |
1 April - 31 March
|
Saint Kitts and Nevis: |
calendar year
|
Saint Lucia: |
1 April - 31 March
|
Saint Pierre and Miquelon: |
calendar year
|
Saint Vincent and the Grenadines: |
calendar year
|
Samoa: |
calendar year
|
San Marino: |
calendar year
|
Sao Tome and Principe: |
calendar year
|
Saudi Arabia: |
calendar year
|
Senegal: |
calendar year
|
Seychelles: |
calendar year
|
Sierra Leone: |
calendar year
|
Singapore: |
1 April - 31 March
|
Slovakia: |
calendar year
|
Slovenia: |
calendar year
|
Solomon Islands: |
calendar year
|
Somalia: |
NA
|
South Africa: |
1 April - 31 March
|
Spain: |
calendar year
|
Sri Lanka: |
calendar year
|
Sudan: |
calendar year
|
Suriname: |
calendar year
|
Swaziland: |
1 April - 31 March
|
Sweden: |
calendar year
|
Switzerland: |
calendar year
|
Syria: |
calendar year
|
Tajikistan: |
calendar year
|
Tanzania: |
1 July - 30 June
|
Thailand: |
1 October - 30 September
|
Togo: |
calendar year
|
Tokelau: |
1 April - 31 March
|
Tonga: |
1 July - 30 June
|
Trinidad and Tobago: |
1 October - 30 September
|
Tunisia: |
calendar year
|
Turkey: |
calendar year
|
Turkmenistan: |
calendar year
|
Turks and Caicos Islands: |
calendar year
|
Tuvalu: |
calendar year
|
Uganda: |
1 July - 30 June
|
Ukraine: |
calendar year
|
United Arab Emirates: |
calendar year
|
United Kingdom: |
1 April - 31 March
|
United States: |
1 October - 30 September
|
Uruguay: |
calendar year
|
Uzbekistan: |
calendar year
|
Vanuatu: |
calendar year
|
Venezuela: |
calendar year
|
Vietnam: |
calendar year
|
Virgin Islands: |
1 October - 30 September
|
Wallis and Futuna: |
calendar year
|
West Bank: |
calendar year (since 1 January 1992)
|
Western Sahara: |
calendar year
|
Yemen: |
calendar year
|
Yugoslavia: |
calendar year
|
Zambia: |
calendar year
|
Zimbabwe: |
1 July - 30 June
|
Taiwan: |
1 July - 30 June (up to FY98/99); 1 July 1999 - 31 December 2000 for FY00; calendar year (after FY00)
|