 | 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 |
 Islands-2001-bmala.jpg) | 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 |
-2001-bmala.jpg) | 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 |
-2001-bmala.jpg) | 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 |
 | Isle of Man |
1 April - 31 March |
 | 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 |
 | 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 |
 | Taiwan |
1 July - 30 June (up to FY98/99); 1 July 1999 - 31 December 2000 for FY00; calendar year (after FY00) |
 | 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 |