Fiscal year (2006) | 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 | calendar year | 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 | calendar year | 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 | 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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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 | 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 |