| Fiscal year (2008) | Fiscal year (2003) | ||
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				Brunei | 1 April - 31 March | calendar year | 
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				East Timor | - | 1 July - 30 June | 
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				Equatorial Guinea | calendar year | 1 January - 31 December | 
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				European Union | NA | - | 
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				French Guiana | - | calendar year | 
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				Guadeloupe | - | calendar year | 
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				Indonesia | calendar year | calendar year; note - previously was 1 April - 31 March, but starting with 2001, has been changed to calendar year | 
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				Macedonia | calendar year | - | 
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				Macedonia, The Former Yugoslav Republic of | - | calendar year | 
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				Malta | calendar year | 1 April - 31 March | 
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				Martinique | - | calendar year | 
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				Montenegro | calendar year | - | 
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				New Zealand | 1 April - 31 March 
 note: this is the fiscal year for tax purposes  | 
				1 July - 30 June | 
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				Reunion | - | calendar year | 
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				Serbia and Montenegro | - | calendar year | 
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				Taiwan | calendar year | 1 July - 30 June (up to FY98/99); 1 July 1999 - 31 December 2000 for FY00; calendar year (after FY00) | 
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				Timor-Leste | calendar year | - | 
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				United Kingdom | 6 April - 5 April | 1 April - 31 March | 
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				West Bank | calendar year | calendar year (since 1 January 1992) | 
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				Zimbabwe | calendar year | 1 January - 31 December |