Tax year by country

Which countries run a calendar tax year vs a fiscal year, and when 2026 starts.

CountryTax year
AndorraCalendar year 2026
ArgentinaCalendar year
Australia1 July – 30 June
AustriaCalendar year
BahrainCalendar year 2026 (no personal tax year applies)
BelgiumCalendar year (assessed the following year)
BelizeCalendar year 2026
BulgariaCalendar year
CanadaCalendar year
ChileCalendar year
ColombiaCalendar year
Costa RicaCalendar year
CroatiaCalendar year
CyprusCalendar year
Czech RepublicCalendar year
DenmarkCalendar year
EcuadorCalendar year
El SalvadorCalendar year
EstoniaCalendar year
FinlandCalendar year
FranceCalendar year — assessed the following year, collected live through payroll
GeorgiaCalendar year 2026
GermanyCalendar year
GreeceCalendar year
Hong Kong1 April – 31 March
HungaryCalendar year
IndonesiaCalendar year
IrelandCalendar year
ItalyCalendar year
JapanCalendar year
LatviaCalendar year
LithuaniaCalendar year
LuxembourgCalendar year
MalaysiaCalendar year
MaltaCalendar year (basis year), assessed the following year
Mauritius1 July – 30 June
MexicoCalendar year
MonacoCalendar year (relevant only to business activity)
MontenegroCalendar year
NetherlandsCalendar year
New Zealand1 April – 31 March
NorwayCalendar year
PanamaCalendar year
PeruCalendar year
PhilippinesCalendar year
PolandCalendar year
PortugalCalendar year
QatarCalendar year (relevant only to business activity)
RomaniaCalendar year
Saudi ArabiaCalendar year (relevant only to business activity)
SingaporeCalendar year, assessed the following year
SlovakiaCalendar year
SloveniaCalendar year
South Africa2026/27 (1 March 2026 – 28 February 2027)
South KoreaCalendar year
SpainCalendar year
SwedenCalendar year
SwitzerlandCalendar year
ThailandCalendar year
TurkeyCalendar year
United Arab EmiratesCalendar year (relevant only to business activity)
United Kingdom6 April – 5 April
United StatesCalendar year (fiscal years possible)
UruguayCalendar year
VietnamCalendar year

Source: 2026 tax dataset · updated 2026-07-11 · rates are headline figures — see each country's tax guide for the full picture.