h
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 -
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