![]()  | 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 | calendar year | 
![]()  | 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 | calendar year | 
![]()  | 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 | 
![]()  | Montenegro | 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 | 
![]()  | 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 | 
![]()  | Western Sahara | calendar year | 
![]()  | Yemen | calendar year | 
![]()  | Zambia | calendar year | 
![]()  | Zimbabwe | calendar year |