Tax year by country
Which countries run a calendar tax year vs a fiscal year, and when 2026 starts.
| Country | Tax year |
|---|---|
| Calendar year 2026 | |
| Calendar year | |
| 1 July – 30 June | |
| Calendar year | |
| Calendar year 2026 (no personal tax year applies) | |
| Calendar year (assessed the following year) | |
| Calendar year 2026 | |
| Calendar year | |
| Calendar year | |
| Calendar year | |
| Calendar year | |
| Calendar year | |
| Calendar year | |
| Calendar year | |
| Calendar year | |
| Calendar year | |
| Calendar year | |
| Calendar year | |
| Calendar year | |
| Calendar year | |
| Calendar year — assessed the following year, collected live through payroll | |
| Calendar year 2026 | |
| Calendar year | |
| Calendar year | |
| 1 April – 31 March | |
| Calendar year | |
| Calendar year | |
| Calendar year | |
| Calendar year | |
| Calendar year | |
| Calendar year | |
| Calendar year | |
| Calendar year | |
| Calendar year | |
| Calendar year (basis year), assessed the following year | |
| 1 July – 30 June | |
| Calendar year | |
| Calendar year (relevant only to business activity) | |
| Calendar year | |
| Calendar year | |
| 1 April – 31 March | |
| Calendar year | |
| Calendar year | |
| Calendar year | |
| Calendar year | |
| Calendar year | |
| Calendar year | |
| Calendar year (relevant only to business activity) | |
| Calendar year | |
| Calendar year (relevant only to business activity) | |
| Calendar year, assessed the following year | |
| Calendar year | |
| Calendar year | |
| 2026/27 (1 March 2026 – 28 February 2027) | |
| Calendar year | |
| Calendar year | |
| Calendar year | |
| Calendar year | |
| Calendar year | |
| Calendar year | |
| Calendar year (relevant only to business activity) | |
| 6 April – 5 April | |
| Calendar year (fiscal years possible) | |
| Calendar year | |
| Calendar year |
Source: 2026 tax dataset · updated 2026-07-11 · rates are headline figures — see each country's tax guide for the full picture.