Country
|
Fiscal year
|
Afghanistan
|
21 March - 20 March
|
Albania
|
calendar year
|
Algeria
|
calendar year
|
American Samoa
|
1 October - 30 September
|
Andorra
|
calendar year
|
Angola
|
calendar year
|
Anguilla
|
1 April - 31 March
|
Antigua and Barbuda
|
1 April - 31 March
|
Argentina
|
calendar year
|
Armenia
|
calendar year
|
Aruba
|
calendar year
|
Australia
|
1 July - 30 June
|
Austria
|
calendar year
|
Azerbaijan
|
calendar year
|
Bahamas, The
|
1 July - 30 June
|
Bahrain
|
calendar year
|
Bangladesh
|
1 July - 30 June
|
Barbados
|
1 April - 31 March
|
Belarus
|
calendar year
|
Belgium
|
calendar year
|
Belize
|
1 April - 31 March
|
Benin
|
calendar year
|
Bermuda
|
1 April - 31 March
|
Bhutan
|
1 July - 30 June
|
Bolivia
|
calendar year
|
Bosnia and Herzegovina
|
calendar year
|
Botswana
|
1 April - 31 March
|
Brazil
|
calendar year
|
British Virgin Islands
|
1 April - 31 March
|
Brunei
|
calendar year
|
Bulgaria
|
calendar year
|
Burkina Faso
|
calendar year
|
Burma
|
1 April - 31 March
|
Burundi
|
calendar year
|
Cambodia
|
calendar year
|
Cameroon
|
1 July - 30 June
|
Canada
|
1 April - 31 March
|
Cape Verde
|
calendar year
|
Cayman Islands
|
1 April - 31 March
|
Central African Republic
|
calendar year
|
Chad
|
calendar year
|
Chile
|
calendar year
|
China
|
calendar year
|
Christmas Island
|
1 July - 30 June
|
Cocos (Keeling) Islands
|
1 July - 30 June
|
Colombia
|
calendar year
|
Comoros
|
calendar year
|
Congo, Democratic Republic of the
|
calendar year
|
Congo, Republic of the
|
calendar year
|
Cook Islands
|
1 April - 31 March
|
Costa Rica
|
calendar year
|
Cote d'Ivoire
|
calendar year
|
Croatia
|
calendar year
|
Cuba
|
calendar year
|
Cyprus
|
calendar year
|
Czech Republic
|
calendar year
|
Denmark
|
calendar year
|
Djibouti
|
calendar year
|
Dominica
|
1 July - 30 June
|
Dominican Republic
|
calendar year
|
East Timor
|
1 July - 30 June
|
Ecuador
|
calendar year
|
Egypt
|
1 July - 30 June
|
El Salvador
|
calendar year
|
Equatorial Guinea
|
1 January - 31 December
|
Eritrea
|
calendar year
|
Estonia
|
calendar year
|
Ethiopia
|
8 July - 7 July
|
Falkland Islands (Islas Malvinas)
|
1 April - 31 March
|
Faroe Islands
|
calendar year
|
Fiji
|
calendar year
|
Finland
|
calendar year
|
France
|
calendar year
|
French Guiana
|
calendar year
|
French Polynesia
|
calendar year
|
Gabon
|
calendar year
|
Gambia, The
|
calendar year
|
Gaza Strip
|
calendar year
|
Georgia
|
calendar year
|
Germany
|
calendar year
|
Ghana
|
calendar year
|
Gibraltar
|
1 July - 30 June
|
Greece
|
calendar year
|
Greenland
|
calendar year
|
Grenada
|
calendar year
|
Guadeloupe
|
calendar year
|
Guam
|
1 October - 30 September
|
Guatemala
|
calendar year
|
Guernsey
|
calendar year
|
Guinea
|
calendar year
|
Guinea-Bissau
|
calendar year
|
Guyana
|
calendar year
|
Haiti
|
1 October - 30 September
|
Holy See (Vatican City)
|
calendar year
|
Honduras
|
calendar year
|
Hong Kong
|
1 April - 31 March
|
Hungary
|
calendar year
|
Iceland
|
calendar year
|
India
|
1 April - 31 March
|
Indonesia
|
calendar year; note - previously was 1 April - 31 March, but starting with 2001, has been changed to calendar year
|
Iran
|
21 March - 20 March
|
Iraq
|
calendar year
|
Ireland
|
calendar year
|
Israel
|
calendar year
|
Italy
|
calendar year
|
Jamaica
|
1 April - 31 March
|
Japan
|
1 April - 31 March
|
Jersey
|
1 April - 31 March
|
Jordan
|
calendar year
|
Kazakhstan
|
calendar year
|
Kenya
|
1 July - 30 June
|
Kiribati
|
NA
|
Korea, North
|
calendar year
|
Korea, South
|
calendar year
|
Kuwait
|
1 April - 31 March
|
Kyrgyzstan
|
calendar year
|
Laos
|
1 October - 30 September
|
Latvia
|
calendar year
|
Lebanon
|
calendar year
|
Lesotho
|
1 April - 31 March
|
Liberia
|
calendar year
|
Libya
|
calendar year
|
Liechtenstein
|
calendar year
|
Lithuania
|
calendar year
|
Luxembourg
|
calendar year
|
Macau
|
calendar year
|
Macedonia, The Former Yugoslav Republic of
|
calendar year
|
Madagascar
|
calendar year
|
Malawi
|
1 July - 30 June
|
Malaysia
|
calendar year
|
Maldives
|
calendar year
|
Mali
|
calendar year
|
Malta
|
1 April - 31 March
|
Man, Isle of
|
1 April - 31 March
|
Marshall Islands
|
1 October - 30 September
|
Martinique
|
calendar year
|
Mauritania
|
calendar year
|
Mauritius
|
1 July - 30 June
|
Mayotte
|
calendar year
|
Mexico
|
calendar year
|
Micronesia, Federated States of
|
1 October - 30 September
|
Moldova
|
calendar year
|
Monaco
|
calendar year
|
Mongolia
|
calendar year
|
Montserrat
|
1 April - 31 March
|
Morocco
|
calendar year
|
Mozambique
|
calendar year
|
Namibia
|
1 April - 31 March
|
Nauru
|
1 July - 30 June
|
Nepal
|
16 July - 15 July
|
Netherlands
|
calendar year
|
Netherlands Antilles
|
calendar year
|
New Caledonia
|
calendar year
|
New Zealand
|
1 July - 30 June
|
Nicaragua
|
calendar year
|
Niger
|
calendar year
|
Nigeria
|
calendar year
|
Niue
|
1 April - 31 March
|
Norfolk Island
|
1 July - 30 June
|
Northern Mariana Islands
|
1 October - 30 September
|
Norway
|
calendar year
|
Oman
|
calendar year
|
Pakistan
|
1 July - 30 June
|
Palau
|
1 October - 30 September
|
Panama
|
calendar year
|
Papua New Guinea
|
calendar year
|
Paraguay
|
calendar year
|
Peru
|
calendar year
|
Philippines
|
calendar year
|
Pitcairn Islands
|
1 April - 31 March
|
Poland
|
calendar year
|
Portugal
|
calendar year
|
Puerto Rico
|
1 July - 30 June
|
Qatar
|
1 April - 31 March
|
Reunion
|
calendar year
|
Romania
|
calendar year
|
Russia
|
calendar year
|
Rwanda
|
calendar year
|
Saint Helena
|
1 April - 31 March
|
Saint Kitts and Nevis
|
calendar year
|
Saint Lucia
|
1 April - 31 March
|
Saint Pierre and Miquelon
|
calendar year
|
Saint Vincent and the Grenadines
|
calendar year
|
Samoa
|
June 1 - May 31
|
San Marino
|
calendar year
|
Sao Tome and Principe
|
calendar year
|
Saudi Arabia
|
calendar year
|
Senegal
|
calendar year
|
Serbia and Montenegro
|
calendar year
|
Seychelles
|
calendar year
|
Sierra Leone
|
calendar year
|
Singapore
|
1 April - 31 March
|
Slovakia
|
calendar year
|
Slovenia
|
calendar year
|
Solomon Islands
|
calendar year
|
Somalia
|
NA
|
South Africa
|
1 April - 31 March
|
Spain
|
calendar year
|
Sri Lanka
|
calendar year
|
Sudan
|
calendar year
|
Suriname
|
calendar year
|
Swaziland
|
1 April - 31 March
|
Sweden
|
calendar year
|
Switzerland
|
calendar year
|
Syria
|
calendar year
|
Taiwan
|
1 July - 30 June (up to FY98/99); 1 July 1999 - 31 December 2000 for FY00; calendar year (after FY00)
|
Tajikistan
|
calendar year
|
Tanzania
|
1 July - 30 June
|
Thailand
|
1 October - 30 September
|
Togo
|
calendar year
|
Tokelau
|
1 April - 31 March
|
Tonga
|
1 July - 30 June
|
Trinidad and Tobago
|
1 October - 30 September
|
Tunisia
|
calendar year
|
Turkey
|
calendar year
|
Turkmenistan
|
calendar year
|
Turks and Caicos Islands
|
calendar year
|
Tuvalu
|
calendar year
|
Uganda
|
1 July - 30 June
|
Ukraine
|
calendar year
|
United Arab Emirates
|
calendar year
|
United Kingdom
|
1 April - 31 March
|
United States
|
1 October - 30 September
|
Uruguay
|
calendar year
|
Uzbekistan
|
calendar year
|
Vanuatu
|
calendar year
|
Venezuela
|
calendar year
|
Vietnam
|
calendar year
|
Virgin Islands
|
1 October - 30 September
|
Wallis and Futuna
|
calendar year
|
West Bank
|
calendar year (since 1 January 1992)
|
Western Sahara
|
calendar year
|
Yemen
|
calendar year
|
Zambia
|
calendar year
|
Zimbabwe
|
1 January - 31 December
|
This page was last updated on 18 December, 2003
|