| Field Listing :: Fiscal year | 
| This entry identifies the beginning and ending months for a country's accounting period of 12 months, which often is the calendar year but which may begin in any month. All yearly references are for the calendar year (CY) unless indicated as a noncalendar fiscal year (FY). | |
Country  | 
    
    Fiscal year | 
|---|
| Afghanistan | 21 December - 20 December | 
| Albania | calendar year | 
| Algeria | calendar year | 
| American Samoa | 1 October - 30 September | 
| Andorra | calendar year | 
| Angola | calendar year | 
| Anguilla | 1 April - 31 March | 
| Antigua and Barbuda | 1 April - 31 March | 
| Argentina | calendar year | 
| Armenia | calendar year | 
| 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 | 1 April - 31 March | 
| Bulgaria | calendar year | 
| Burkina Faso | calendar year | 
| Burma | 1 April - 31 March | 
| Burundi | calendar year | 
| Cabo Verde | calendar year | 
| Cambodia | calendar year | 
| Cameroon | 1 July - 30 June | 
| Canada | 1 April - 31 March | 
| 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 | 
| 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 | 
| 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 | 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 | 
| Liechtenstein | calendar year | 
| Lithuania | calendar year | 
| Luxembourg | calendar year | 
| Macau | calendar year | 
| Macedonia | calendar year | 
| Madagascar | calendar year | 
| Malawi | 1 July - 30 June | 
| Malaysia | calendar year | 
| Maldives | calendar year | 
| Mali | calendar year | 
| Malta | calendar year | 
| Marshall Islands | 1 October - 30 September | 
| Mauritania | calendar year | 
| Mauritius | 1 July - 30 June | 
| Mexico | calendar year | 
| Micronesia, Federated States of | 1 October - 30 September | 
| Moldova | calendar year | 
| Monaco | calendar year | 
| Mongolia | calendar year | 
| Montenegro | 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 | 
| New Caledonia | calendar year | 
| New Zealand | 
      1 April - 31 March 
       note: this is the fiscal year for tax purposes  | 
        
| 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 | 
| Romania | calendar year | 
| Russia | calendar year | 
| Rwanda | calendar year | 
| Saint Helena, Ascension, and Tristan da Cunha | 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 | 
| 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 | calendar year | 
| Tajikistan | calendar year | 
| Tanzania | 1 July - 30 June | 
| Thailand | 1 October - 30 September | 
| Timor-Leste | calendar year | 
| 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 | 
| Western Sahara | calendar year | 
| Yemen | calendar year | 
| Zambia | calendar year | 
| Zimbabwe | calendar year |