| 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 |
| East Timor |
1 July - 30 June |
| Ecuador |
calendar year |
| Egypt |
1 July - 30 June |
| El Salvador |
calendar year |
| Equatorial Guinea |
1 January - 31 December |
| 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 |
| 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 |
June 1 - May 31 |
| San Marino |
calendar year |
| Sao Tome and Principe |
calendar year |
| Saudi Arabia |
calendar year |
| Senegal |
calendar year |
| Serbia and Montenegro |
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 |
| Zambia |
calendar year |
| Zimbabwe |
1 January - 31 December |