| Fiscal year (2005) | Fiscal year (2007) | ||
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				Afghanistan | 21 March - 20 March | 21 March - 20 March | 
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				Albania | calendar year | calendar year | 
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				Algeria | calendar year | calendar year | 
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				American Samoa | 1 October - 30 September | 1 October - 30 September | 
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				Andorra | calendar year | calendar year | 
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				Angola | calendar year | calendar year | 
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				Anguilla | 1 April - 31 March | 1 April - 31 March | 
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				Antigua and Barbuda | 1 April - 31 March | 1 April - 31 March | 
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				Argentina | calendar year | calendar year | 
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				Armenia | calendar year | calendar year | 
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				Aruba | calendar year | calendar year | 
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				Australia | 1 July - 30 June | 1 July - 30 June | 
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				Austria | calendar year | calendar year | 
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				Azerbaijan | calendar year | calendar year | 
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				Bahamas, The | 1 July - 30 June | 1 July - 30 June | 
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				Bahrain | calendar year | calendar year | 
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				Bangladesh | 1 July - 30 June | 1 July - 30 June | 
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				Barbados | 1 April - 31 March | 1 April - 31 March | 
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				Belarus | calendar year | calendar year | 
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				Belgium | calendar year | calendar year | 
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				Belize | 1 April - 31 March | 1 April - 31 March | 
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				Benin | calendar year | calendar year | 
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				Bermuda | 1 April - 31 March | 1 April - 31 March | 
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				Bhutan | 1 July - 30 June | 1 July - 30 June | 
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				Bolivia | calendar year | calendar year | 
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				Bosnia and Herzegovina | calendar year | calendar year | 
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				Botswana | 1 April - 31 March | 1 April - 31 March | 
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				Brazil | calendar year | calendar year | 
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				British Virgin Islands | 1 April - 31 March | 1 April - 31 March | 
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				Brunei | calendar year | 1 April - 31 March | 
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				Bulgaria | calendar year | calendar year | 
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				Burkina Faso | calendar year | calendar year | 
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				Burma | 1 April - 31 March | 1 April - 31 March | 
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				Burundi | calendar year | calendar year | 
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				Cambodia | calendar year | calendar year | 
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				Cameroon | 1 July - 30 June | 1 July - 30 June | 
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				Canada | 1 April - 31 March | 1 April - 31 March | 
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				Cape Verde | calendar year | calendar year | 
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				Cayman Islands | 1 April - 31 March | 1 April - 31 March | 
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				Central African Republic | calendar year | calendar year | 
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				Chad | calendar year | calendar year | 
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				Chile | calendar year | calendar year | 
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				China | calendar year | calendar year | 
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				Christmas Island | 1 July - 30 June | 1 July - 30 June | 
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				Cocos (Keeling) Islands | 1 July - 30 June | 1 July - 30 June | 
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				Colombia | calendar year | calendar year | 
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				Comoros | calendar year | calendar year | 
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				Congo, Democratic Republic of the | calendar year | calendar year | 
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				Congo, Republic of the | calendar year | calendar year | 
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				Cook Islands | 1 April - 31 March | 1 April - 31 March | 
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				Costa Rica | calendar year | calendar year | 
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				Cote d'Ivoire | calendar year | calendar year | 
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				Croatia | calendar year | calendar year | 
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				Cuba | calendar year | calendar year | 
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				Cyprus | calendar year | calendar year | 
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				Czech Republic | calendar year | calendar year | 
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				Denmark | calendar year | calendar year | 
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				Djibouti | calendar year | calendar year | 
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				Dominica | 1 July - 30 June | 1 July - 30 June | 
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				Dominican Republic | calendar year | calendar year | 
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				East Timor | 1 July - 30 June | - | 
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				Ecuador | calendar year | calendar year | 
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				Egypt | 1 July - 30 June | 1 July - 30 June | 
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				El Salvador | calendar year | calendar year | 
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				Equatorial Guinea | 1 January - 31 December | calendar year | 
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				Eritrea | calendar year | calendar year | 
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				Estonia | calendar year | calendar year | 
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				Ethiopia | 8 July - 7 July | 8 July - 7 July | 
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				European Union | NA | NA | 
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				Falkland Islands (Islas Malvinas) | 1 April - 31 March | 1 April - 31 March | 
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				Faroe Islands | calendar year | calendar year | 
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				Fiji | calendar year | calendar year | 
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				Finland | calendar year | calendar year | 
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				France | calendar year | calendar year | 
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				French Guiana | calendar year | - | 
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				French Polynesia | calendar year | calendar year | 
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				Gabon | calendar year | calendar year | 
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				Gambia, The | calendar year | calendar year | 
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				Gaza Strip | calendar year | calendar year | 
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				Georgia | calendar year | calendar year | 
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				Germany | calendar year | calendar year | 
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				Ghana | calendar year | calendar year | 
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				Gibraltar | 1 July - 30 June | 1 July - 30 June | 
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				Greece | calendar year | calendar year | 
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				Greenland | calendar year | calendar year | 
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				Grenada | calendar year | calendar year | 
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				Guadeloupe | calendar year | - | 
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				Guam | 1 October - 30 September | 1 October - 30 September | 
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				Guatemala | calendar year | calendar year | 
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				Guernsey | calendar year | calendar year | 
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				Guinea | calendar year | calendar year | 
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				Guinea-Bissau | calendar year | calendar year | 
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				Guyana | calendar year | calendar year | 
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				Haiti | 1 October - 30 September | 1 October - 30 September | 
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				Holy See (Vatican City) | calendar year | calendar year | 
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				Honduras | calendar year | calendar year | 
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				Hong Kong | 1 April - 31 March | 1 April - 31 March | 
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				Hungary | calendar year | calendar year | 
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				Iceland | calendar year | calendar year | 
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				India | 1 April - 31 March | 1 April - 31 March | 
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				Indonesia | calendar year; note - previously was 1 April - 31 March, but starting with 2001, has been changed to calendar year | calendar year | 
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				Iran | 21 March - 20 March | 21 March - 20 March | 
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				Iraq | calendar year | calendar year | 
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				Ireland | calendar year | calendar year | 
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				Isle of Man | 1 April - 31 March | 1 April - 31 March | 
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				Israel | calendar year | calendar year | 
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				Italy | calendar year | calendar year | 
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				Jamaica | 1 April - 31 March | 1 April - 31 March | 
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				Japan | 1 April - 31 March | 1 April - 31 March | 
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				Jersey | 1 April - 31 March | 1 April - 31 March | 
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				Jordan | calendar year | calendar year | 
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				Kazakhstan | calendar year | calendar year | 
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				Kenya | 1 July - 30 June | 1 July - 30 June | 
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				Kiribati | NA | NA | 
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				Korea, North | calendar year | calendar year | 
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				Korea, South | calendar year | calendar year | 
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				Kuwait | 1 April - 31 March | 1 April - 31 March | 
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				Kyrgyzstan | calendar year | calendar year | 
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				Laos | 1 October - 30 September | 1 October - 30 September | 
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				Latvia | calendar year | calendar year | 
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				Lebanon | calendar year | calendar year | 
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				Lesotho | 1 April - 31 March | 1 April - 31 March | 
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				Liberia | calendar year | calendar year | 
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				Libya | calendar year | calendar year | 
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				Liechtenstein | calendar year | calendar year | 
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				Lithuania | calendar year | calendar year | 
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				Luxembourg | calendar year | calendar year | 
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				Macau | calendar year | calendar year | 
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				Macedonia | calendar year | calendar year | 
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				Madagascar | calendar year | calendar year | 
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				Malawi | 1 July - 30 June | 1 July - 30 June | 
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				Malaysia | calendar year | calendar year | 
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				Maldives | calendar year | calendar year | 
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				Mali | calendar year | calendar year | 
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				Malta | 1 April - 31 March | calendar year | 
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				Marshall Islands | 1 October - 30 September | 1 October - 30 September | 
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				Martinique | calendar year | - | 
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				Mauritania | calendar year | calendar year | 
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				Mauritius | 1 July - 30 June | 1 July - 30 June | 
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				Mayotte | calendar year | calendar year | 
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				Mexico | calendar year | calendar year | 
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				Micronesia, Federated States of | 1 October - 30 September | 1 October - 30 September | 
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				Moldova | calendar year | calendar year | 
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				Monaco | calendar year | calendar year | 
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				Mongolia | calendar year | calendar year | 
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				Montenegro | - | calendar year | 
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				Montserrat | 1 April - 31 March | 1 April - 31 March | 
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				Morocco | calendar year | calendar year | 
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				Mozambique | calendar year | calendar year | 
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				Namibia | 1 April - 31 March | 1 April - 31 March | 
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				Nauru | 1 July - 30 June | 1 July - 30 June | 
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				Nepal | 16 July - 15 July | 16 July - 15 July | 
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				Netherlands | calendar year | calendar year | 
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				Netherlands Antilles | calendar year | calendar year | 
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				New Caledonia | calendar year | calendar year | 
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				New Zealand | 1 July - 30 June | 1 April - 31 March 
 note: this is the fiscal year for tax purposes  | 
				
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				Nicaragua | calendar year | calendar year | 
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				Niger | calendar year | calendar year | 
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				Nigeria | calendar year | calendar year | 
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				Niue | 1 April - 31 March | 1 April - 31 March | 
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				Norfolk Island | 1 July - 30 June | 1 July - 30 June | 
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				Northern Mariana Islands | 1 October - 30 September | 1 October - 30 September | 
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				Norway | calendar year | calendar year | 
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				Oman | calendar year | calendar year | 
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				Pakistan | 1 July - 30 June | 1 July - 30 June | 
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				Palau | 1 October - 30 September | 1 October - 30 September | 
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				Panama | calendar year | calendar year | 
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				Papua New Guinea | calendar year | calendar year | 
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				Paraguay | calendar year | calendar year | 
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				Peru | calendar year | calendar year | 
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				Philippines | calendar year | calendar year | 
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				Pitcairn Islands | 1 April - 31 March | 1 April - 31 March | 
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				Poland | calendar year | calendar year | 
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				Portugal | calendar year | calendar year | 
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				Puerto Rico | 1 July - 30 June | 1 July - 30 June | 
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				Qatar | 1 April - 31 March | 1 April - 31 March | 
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				Reunion | calendar year | - | 
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				Romania | calendar year | calendar year | 
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				Russia | calendar year | calendar year | 
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				Rwanda | calendar year | calendar year | 
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				Saint Helena | 1 April - 31 March | 1 April - 31 March | 
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				Saint Kitts and Nevis | calendar year | calendar year | 
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				Saint Lucia | 1 April - 31 March | 1 April - 31 March | 
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				Saint Pierre and Miquelon | calendar year | calendar year | 
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				Saint Vincent and the Grenadines | calendar year | calendar year | 
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				Samoa | June 1 - May 31 | June 1 - May 31 | 
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				San Marino | calendar year | calendar year | 
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				Sao Tome and Principe | calendar year | calendar year | 
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				Saudi Arabia | 1 March - 28 February | calendar year | 
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				Senegal | calendar year | calendar year | 
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				Serbia and Montenegro | calendar year | - | 
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				Seychelles | calendar year | calendar year | 
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				Sierra Leone | calendar year | calendar year | 
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				Singapore | 1 April - 31 March | 1 April - 31 March | 
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				Slovakia | calendar year | calendar year | 
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				Slovenia | calendar year | calendar year | 
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				Solomon Islands | calendar year | calendar year | 
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				Somalia | NA | NA | 
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				South Africa | 1 April - 31 March | 1 April - 31 March | 
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				Spain | calendar year | calendar year | 
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				Sri Lanka | calendar year | calendar year | 
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				Sudan | calendar year | calendar year | 
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				Suriname | calendar year | calendar year | 
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				Swaziland | 1 April - 31 March | 1 April - 31 March | 
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				Sweden | calendar year | calendar year | 
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				Switzerland | calendar year | calendar year | 
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				Syria | calendar year | calendar year | 
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				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 | 
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				Tajikistan | calendar year | calendar year | 
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				Tanzania | 1 July - 30 June | 1 July - 30 June | 
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				Thailand | 1 October - 30 September | 1 October - 30 September | 
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				Timor-Leste | - | 1 July - 30 June | 
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				Togo | calendar year | calendar year | 
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				Tokelau | 1 April - 31 March | 1 April - 31 March | 
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				Tonga | 1 July - 30 June | 1 July - 30 June | 
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				Trinidad and Tobago | 1 October - 30 September | 1 October - 30 September | 
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				Tunisia | calendar year | calendar year | 
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				Turkey | calendar year | calendar year | 
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				Turkmenistan | calendar year | calendar year | 
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				Turks and Caicos Islands | calendar year | calendar year | 
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				Tuvalu | calendar year | calendar year | 
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				Uganda | 1 July - 30 June | 1 July - 30 June | 
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				Ukraine | calendar year | calendar year | 
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				United Arab Emirates | calendar year | calendar year | 
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				United Kingdom | 6 April - 5 April | 6 April - 5 April | 
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				United States | 1 October - 30 September | 1 October - 30 September | 
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				Uruguay | calendar year | calendar year | 
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				Uzbekistan | calendar year | calendar year | 
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				Vanuatu | calendar year | calendar year | 
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				Venezuela | calendar year | calendar year | 
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				Vietnam | calendar year | calendar year | 
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				Virgin Islands | 1 October - 30 September | 1 October - 30 September | 
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				Wallis and Futuna | calendar year | calendar year | 
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				West Bank | calendar year (since 1 January 1992) | calendar year | 
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				Western Sahara | calendar year | calendar year | 
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				Yemen | calendar year | calendar year | 
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				Zambia | calendar year | calendar year | 
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				Zimbabwe | calendar year | calendar year |