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
calendar year

Eritrea
calendar year

Estonia
calendar year

Ethiopia
8 July - 7 July

European Union
NA

Falkland Islands (Islas Malvinas)
1 April - 31 March

Faroe Islands
calendar year

Fiji
calendar year

Finland
calendar year

France
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

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

Isle of Man
1 April - 31 March

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