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
1 March - 28 February

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
6 April - 5 April

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
calendar year

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