| | Fiscal year (2005) | Fiscal year (2004) |
|
Afghanistan |
21 March - 20 March |
21 March - 20 March |
|
Albania |
calendar year |
calendar year |
|
Algeria |
calendar year |
calendar year |
|
American Samoa |
1 October - 30 September |
1 October - 30 September |
|
Andorra |
calendar year |
calendar year |
|
Angola |
calendar year |
calendar year |
|
Anguilla |
1 April - 31 March |
1 April - 31 March |
|
Antigua and Barbuda |
1 April - 31 March |
1 April - 31 March |
|
Argentina |
calendar year |
calendar year |
|
Armenia |
calendar year |
calendar year |
|
Aruba |
calendar year |
calendar year |
|
Australia |
1 July - 30 June |
1 July - 30 June |
|
Austria |
calendar year |
calendar year |
|
Azerbaijan |
calendar year |
calendar year |
|
Bahamas, The |
1 July - 30 June |
1 July - 30 June |
|
Bahrain |
calendar year |
calendar year |
|
Bangladesh |
1 July - 30 June |
1 July - 30 June |
|
Barbados |
1 April - 31 March |
1 April - 31 March |
|
Belarus |
calendar year |
calendar year |
|
Belgium |
calendar year |
calendar year |
|
Belize |
1 April - 31 March |
1 April - 31 March |
|
Benin |
calendar year |
calendar year |
|
Bermuda |
1 April - 31 March |
1 April - 31 March |
|
Bhutan |
1 July - 30 June |
1 July - 30 June |
|
Bolivia |
calendar year |
calendar year |
|
Bosnia and Herzegovina |
calendar year |
calendar year |
|
Botswana |
1 April - 31 March |
1 April - 31 March |
|
Brazil |
calendar year |
calendar year |
|
British Virgin Islands |
1 April - 31 March |
1 April - 31 March |
|
Brunei |
calendar year |
calendar year |
|
Bulgaria |
calendar year |
calendar year |
|
Burkina Faso |
calendar year |
calendar year |
|
Burma |
1 April - 31 March |
1 April - 31 March |
|
Burundi |
calendar year |
calendar year |
|
Cambodia |
calendar year |
calendar year |
|
Cameroon |
1 July - 30 June |
1 July - 30 June |
|
Canada |
1 April - 31 March |
1 April - 31 March |
|
Cape Verde |
calendar year |
calendar year |
|
Cayman Islands |
1 April - 31 March |
1 April - 31 March |
|
Central African Republic |
calendar year |
calendar year |
|
Chad |
calendar year |
calendar year |
|
Chile |
calendar year |
calendar year |
|
China |
calendar year |
calendar year |
|
Christmas Island |
1 July - 30 June |
1 July - 30 June |
|
Cocos (Keeling) Islands |
1 July - 30 June |
1 July - 30 June |
|
Colombia |
calendar year |
calendar year |
|
Comoros |
calendar year |
calendar year |
|
Congo, Democratic Republic of the |
calendar year |
calendar year |
|
Congo, Republic of the |
calendar year |
calendar year |
|
Cook Islands |
1 April - 31 March |
1 April - 31 March |
|
Costa Rica |
calendar year |
calendar year |
|
Cote d'Ivoire |
calendar year |
calendar year |
|
Croatia |
calendar year |
calendar year |
|
Cuba |
calendar year |
calendar year |
|
Cyprus |
calendar year |
calendar year |
|
Czech Republic |
calendar year |
calendar year |
|
Denmark |
calendar year |
calendar year |
|
Djibouti |
calendar year |
calendar year |
|
Dominica |
1 July - 30 June |
1 July - 30 June |
|
Dominican Republic |
calendar year |
calendar year |
|
East Timor |
1 July - 30 June |
1 July - 30 June |
|
Ecuador |
calendar year |
calendar year |
|
Egypt |
1 July - 30 June |
1 July - 30 June |
|
El Salvador |
calendar year |
calendar year |
|
Equatorial Guinea |
1 January - 31 December |
1 January - 31 December |
|
Eritrea |
calendar year |
calendar year |
|
Estonia |
calendar year |
calendar year |
|
Ethiopia |
8 July - 7 July |
8 July - 7 July |
|
European Union |
NA |
NA |
|
Falkland Islands (Islas Malvinas) |
1 April - 31 March |
1 April - 31 March |
|
Faroe Islands |
calendar year |
calendar year |
|
Fiji |
calendar year |
calendar year |
|
Finland |
calendar year |
calendar year |
|
France |
calendar year |
calendar year |
|
French Guiana |
calendar year |
calendar year |
|
French Polynesia |
calendar year |
calendar year |
|
Gabon |
calendar year |
calendar year |
|
Gambia, The |
calendar year |
calendar year |
|
Gaza Strip |
calendar year |
calendar year |
|
Georgia |
calendar year |
calendar year |
|
Germany |
calendar year |
calendar year |
|
Ghana |
calendar year |
calendar year |
|
Gibraltar |
1 July - 30 June |
1 July - 30 June |
|
Greece |
calendar year |
calendar year |
|
Greenland |
calendar year |
calendar year |
|
Grenada |
calendar year |
calendar year |
|
Guadeloupe |
calendar year |
calendar year |
|
Guam |
1 October - 30 September |
1 October - 30 September |
|
Guatemala |
calendar year |
calendar year |
|
Guernsey |
calendar year |
calendar year |
|
Guinea |
calendar year |
calendar year |
|
Guinea-Bissau |
calendar year |
calendar year |
|
Guyana |
calendar year |
calendar year |
|
Haiti |
1 October - 30 September |
1 October - 30 September |
|
Holy See (Vatican City) |
calendar year |
calendar year |
|
Honduras |
calendar year |
calendar year |
|
Hong Kong |
1 April - 31 March |
1 April - 31 March |
|
Hungary |
calendar year |
calendar year |
|
Iceland |
calendar year |
calendar year |
|
India |
1 April - 31 March |
1 April - 31 March |
|
Indonesia |
calendar year; note - previously was 1 April - 31 March, but starting with 2001, has been changed to calendar year |
calendar year; note - previously was 1 April - 31 March, but starting with 2001, has been changed to calendar year |
|
Iran |
21 March - 20 March |
21 March - 20 March |
|
Iraq |
calendar year |
calendar year |
|
Ireland |
calendar year |
calendar year |
|
Isle of Man |
1 April - 31 March |
1 April - 31 March |
|
Israel |
calendar year |
calendar year |
|
Italy |
calendar year |
calendar year |
|
Jamaica |
1 April - 31 March |
1 April - 31 March |
|
Japan |
1 April - 31 March |
1 April - 31 March |
|
Jersey |
1 April - 31 March |
1 April - 31 March |
|
Jordan |
calendar year |
calendar year |
|
Kazakhstan |
calendar year |
calendar year |
|
Kenya |
1 July - 30 June |
1 July - 30 June |
|
Kiribati |
NA |
NA |
|
Korea, North |
calendar year |
calendar year |
|
Korea, South |
calendar year |
calendar year |
|
Kuwait |
1 April - 31 March |
1 April - 31 March |
|
Kyrgyzstan |
calendar year |
calendar year |
|
Laos |
1 October - 30 September |
1 October - 30 September |
|
Latvia |
calendar year |
calendar year |
|
Lebanon |
calendar year |
calendar year |
|
Lesotho |
1 April - 31 March |
1 April - 31 March |
|
Liberia |
calendar year |
calendar year |
|
Libya |
calendar year |
calendar year |
|
Liechtenstein |
calendar year |
calendar year |
|
Lithuania |
calendar year |
calendar year |
|
Luxembourg |
calendar year |
calendar year |
|
Macau |
calendar year |
calendar year |
|
Macedonia |
calendar year |
calendar year |
|
Madagascar |
calendar year |
calendar year |
|
Malawi |
1 July - 30 June |
1 July - 30 June |
|
Malaysia |
calendar year |
calendar year |
|
Maldives |
calendar year |
calendar year |
|
Mali |
calendar year |
calendar year |
|
Malta |
1 April - 31 March |
1 April - 31 March |
|
Marshall Islands |
1 October - 30 September |
1 October - 30 September |
|
Martinique |
calendar year |
calendar year |
|
Mauritania |
calendar year |
calendar year |
|
Mauritius |
1 July - 30 June |
1 July - 30 June |
|
Mayotte |
calendar year |
calendar year |
|
Mexico |
calendar year |
calendar year |
|
Micronesia, Federated States of |
1 October - 30 September |
1 October - 30 September |
|
Moldova |
calendar year |
calendar year |
|
Monaco |
calendar year |
calendar year |
|
Mongolia |
calendar year |
calendar year |
|
Montserrat |
1 April - 31 March |
1 April - 31 March |
|
Morocco |
calendar year |
calendar year |
|
Mozambique |
calendar year |
calendar year |
|
Namibia |
1 April - 31 March |
1 April - 31 March |
|
Nauru |
1 July - 30 June |
1 July - 30 June |
|
Nepal |
16 July - 15 July |
16 July - 15 July |
|
Netherlands |
calendar year |
calendar year |
|
Netherlands Antilles |
calendar year |
calendar year |
|
New Caledonia |
calendar year |
calendar year |
|
New Zealand |
1 July - 30 June |
1 July - 30 June |
|
Nicaragua |
calendar year |
calendar year |
|
Niger |
calendar year |
calendar year |
|
Nigeria |
calendar year |
calendar year |
|
Niue |
1 April - 31 March |
1 April - 31 March |
|
Norfolk Island |
1 July - 30 June |
1 July - 30 June |
|
Northern Mariana Islands |
1 October - 30 September |
1 October - 30 September |
|
Norway |
calendar year |
calendar year |
|
Oman |
calendar year |
calendar year |
|
Pakistan |
1 July - 30 June |
1 July - 30 June |
|
Palau |
1 October - 30 September |
1 October - 30 September |
|
Panama |
calendar year |
calendar year |
|
Papua New Guinea |
calendar year |
calendar year |
|
Paraguay |
calendar year |
calendar year |
|
Peru |
calendar year |
calendar year |
|
Philippines |
calendar year |
calendar year |
|
Pitcairn Islands |
1 April - 31 March |
1 April - 31 March |
|
Poland |
calendar year |
calendar year |
|
Portugal |
calendar year |
calendar year |
|
Puerto Rico |
1 July - 30 June |
1 July - 30 June |
|
Qatar |
1 April - 31 March |
1 April - 31 March |
|
Reunion |
calendar year |
calendar year |
|
Romania |
calendar year |
calendar year |
|
Russia |
calendar year |
calendar year |
|
Rwanda |
calendar year |
calendar year |
|
Saint Helena |
1 April - 31 March |
1 April - 31 March |
|
Saint Kitts and Nevis |
calendar year |
calendar year |
|
Saint Lucia |
1 April - 31 March |
1 April - 31 March |
|
Saint Pierre and Miquelon |
calendar year |
calendar year |
|
Saint Vincent and the Grenadines |
calendar year |
calendar year |
|
Samoa |
June 1 - May 31 |
June 1 - May 31 |
|
San Marino |
calendar year |
calendar year |
|
Sao Tome and Principe |
calendar year |
calendar year |
|
Saudi Arabia |
1 March - 28 February |
calendar year |
|
Senegal |
calendar year |
calendar year |
|
Serbia and Montenegro |
calendar year |
calendar year |
|
Seychelles |
calendar year |
calendar year |
|
Sierra Leone |
calendar year |
calendar year |
|
Singapore |
1 April - 31 March |
1 April - 31 March |
|
Slovakia |
calendar year |
calendar year |
|
Slovenia |
calendar year |
calendar year |
|
Solomon Islands |
calendar year |
calendar year |
|
Somalia |
NA |
NA |
|
South Africa |
1 April - 31 March |
1 April - 31 March |
|
Spain |
calendar year |
calendar year |
|
Sri Lanka |
calendar year |
calendar year |
|
Sudan |
calendar year |
calendar year |
|
Suriname |
calendar year |
calendar year |
|
Swaziland |
1 April - 31 March |
1 April - 31 March |
|
Sweden |
calendar year |
calendar year |
|
Switzerland |
calendar year |
calendar year |
|
Syria |
calendar year |
calendar year |
|
Taiwan |
1 July - 30 June (up to FY98/99); 1 July 1999 - 31 December 2000 for FY00; calendar year (after FY00) |
1 July - 30 June (up to FY98/99); 1 July 1999 - 31 December 2000 for FY00; calendar year (after FY00) |
|
Tajikistan |
calendar year |
calendar year |
|
Tanzania |
1 July - 30 June |
1 July - 30 June |
|
Thailand |
1 October - 30 September |
1 October - 30 September |
|
Togo |
calendar year |
calendar year |
|
Tokelau |
1 April - 31 March |
1 April - 31 March |
|
Tonga |
1 July - 30 June |
1 July - 30 June |
|
Trinidad and Tobago |
1 October - 30 September |
1 October - 30 September |
|
Tunisia |
calendar year |
calendar year |
|
Turkey |
calendar year |
calendar year |
|
Turkmenistan |
calendar year |
calendar year |
|
Turks and Caicos Islands |
calendar year |
calendar year |
|
Tuvalu |
calendar year |
calendar year |
|
Uganda |
1 July - 30 June |
1 July - 30 June |
|
Ukraine |
calendar year |
calendar year |
|
United Arab Emirates |
calendar year |
calendar year |
|
United Kingdom |
6 April - 5 April |
6 April - 5 April |
|
United States |
1 October - 30 September |
1 October - 30 September |
|
Uruguay |
calendar year |
calendar year |
|
Uzbekistan |
calendar year |
calendar year |
|
Vanuatu |
calendar year |
calendar year |
|
Venezuela |
calendar year |
calendar year |
|
Vietnam |
calendar year |
calendar year |
|
Virgin Islands |
1 October - 30 September |
1 October - 30 September |
|
Wallis and Futuna |
calendar year |
calendar year |
|
West Bank |
calendar year (since 1 January 1992) |
calendar year (since 1 January 1992) |
|
Western Sahara |
calendar year |
calendar year |
|
Yemen |
calendar year |
calendar year |
|
Zambia |
calendar year |
calendar year |
|
Zimbabwe |
calendar year |
1 January - 31 December |