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

Ecuador:
calendar year

Egypt:
1 July - 30 June

El Salvador:
calendar year

Equatorial Guinea:
1 April - 31 March

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