| | Fiscal year (2001) | Fiscal year (2003) |
 |
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 |
 Islands-2001-bmala.jpg) |
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 |
1 April - 31 March |
1 January - 31 December |
 |
Eritrea |
calendar year |
calendar year |
 |
Estonia |
calendar year |
calendar year |
 |
Ethiopia |
8 July - 7 July |
8 July - 7 July |
-2001-bmala.jpg) |
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 |
-2001-bmala.jpg) |
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, The Former Yugoslav Republic of |
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 |
calendar year |
June 1 - May 31 |
 |
San Marino |
calendar year |
calendar year |
 |
Sao Tome and Principe |
calendar year |
calendar year |
 |
Saudi Arabia |
calendar year |
calendar year |
 |
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 (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 |
1 April - 31 March |
1 April - 31 March |
 |
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 |
 |
Yugoslavia |
calendar year |
- |
 |
Zambia |
calendar year |
calendar year |
 |
Zimbabwe |
1 July - 30 June |
1 January - 31 December |