eptember

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
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