Aruba
calendar year

Australia
1 July - 30 June

Austria
calendar year

Azerbaijan
calendar year

Bahamas, The
1 July - 30 June

Bahrain
calendar year

Bangladesh
1 July - 30 June

Barbados
1 April - 31 March

Belarus
calendar year

Belgium
calendar year

Belize
1 April - 31 March

Benin
calendar year

Bermuda
1 April - 31 March

Bhutan
1 July - 30 June

Bolivia
calendar year

Bosnia and Herzegovina
calendar year

Botswana
1 April - 31 March

Brazil
calendar year

British Virgin Islands
1 April - 31 March

Brunei
calendar year

Bulgaria
calendar year

Burkina Faso
calendar year

Burma
1 April - 31 March

Burundi
calendar year

Cambodia
calendar year

Cameroon
1 July - 30 June

Canada
1 April - 31 March

Cape Verde
calendar year

Cayman Islands
1 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
1 January - 31 December

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 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 S