Fiscal year (2007) | Fiscal year (2005) | ||
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 | 1 April - 31 March | 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 | |
Ecuador | calendar year | calendar year | |
Egypt | 1 July - 30 June | 1 July - 30 June | |
El Salvador | calendar year | calendar year | |
Equatorial Guinea | calendar year | 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 | |
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 | |
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 | 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 | calendar year | 1 April - 31 March | |
Marshall Islands | 1 October - 30 September | 1 October - 30 September | |
Martinique | - | 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 | |
Montenegro | 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 April - 31 March
note: this is the fiscal year for tax purposes |
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 | |
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 | calendar year | 1 March - 28 February | |
Senegal | calendar year | calendar year | |
Serbia and Montenegro | - | 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 | 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 | |
Timor-Leste | 1 July - 30 June | - | |
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 | 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 | calendar year |