![]() | 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 |
![]() | European Union | NA |
![]() | 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 | 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 | 1 March - 28 February |
![]() | 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 | 6 April - 5 April |
![]() | 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 | calendar year |