FlagSageTax years by country
When each country's tax year starts and ends. A calendar-year day count may not match a country's own period.
| Country | Tax year | Tax basis |
|---|---|---|
| 🇦🇷 Argentina | 1 January to 31 December | Residence-based |
| 🇦🇺 Australia | Income year (1 July to 30 June) | Residence-based |
| 🇧🇷 Brazil | Calendar year (ano-calendário) | Residence-based |
| 🇧🇬 Bulgaria | Calendar year (1 January to 31 December) | Residence-based |
| 🇨🇦 Canada | Calendar year | Residence-based |
| 🇨🇱 Chile | Calendar year (año calendario: the twelve months ending 31 December) | Residence-based |
| 🇨🇴 Colombia | Taxable year (año o periodo gravable); confirm the period with DIAN | Residence-based |
| 🇨🇷 Costa Rica | 1 January to 31 December | Mainly territorial |
| 🇭🇷 Croatia | Calendar year (1 January to 31 December) | Residence-based |
| 🇨🇾 Cyprus | Calendar year (1 January to 31 December) | Residence-based |
| 🇨🇿 Czechia | Calendar year (1 January to 31 December) | Residence-based |
| 🇪🇪 Estonia | Calendar year (1 January to 31 December) | Residence-based |
| 🇫🇷 France | 1 January to 31 December | Residence-based |
| 🇬🇪 Georgia | Calendar year (1 January to 31 December) | Mainly territorial |
| 🇩🇪 Germany | 1 January to 31 December | Residence-based |
| 🇬🇷 Greece | Calendar year (1 January to 31 December) | Residence-based |
| 🇭🇺 Hungary | Calendar year (1 January to 31 December) | Residence-based |
| 🇮🇳 India | 1 April to 31 March | Residence-based |
| 🇮🇪 Ireland | 1 January to 31 December | Residence, remittance basis for some |
| 🇮🇱 Israel | Calendar year (1 January to 31 December) | Residence-based |
| 🇮🇹 Italy | 1 January to 31 December | Residence-based |
| 🇯🇵 Japan | Calendar year (1 January to 31 December) | Residence, remittance basis for some |
| 🇲🇾 Malaysia | Calendar year basis year for each year of assessment | Mainly territorial |
| 🇲🇹 Malta | 1 January to 31 December (basis year) | Residence, remittance basis for some |
| 🇲🇽 Mexico | Calendar year (año de calendario) | Residence-based |
| 🇳🇱 Netherlands | 1 January to 31 December | Residence-based |
| 🇳🇿 New Zealand | 1 April to 31 March | Residence-based |
| 🇵🇦 Panama | Check current DGI guidance | Mainly territorial |
| 🇵🇱 Poland | Calendar year (1 January to 31 December) | Residence-based |
| 🇵🇹 Portugal | 1 January to 31 December | Residence-based |
| 🇸🇬 Singapore | Calendar year of income, assessed in the following Year of Assessment (preceding year basis) | Mainly territorial |
| 🇿🇦 South Africa | Year of assessment from 1 March to the last day of February | Residence-based |
| 🇪🇸 Spain | 1 January to 31 December | Residence-based |
| 🇨🇭 Switzerland | 1 January to 31 December | Residence-based |
| 🇹🇭 Thailand | Calendar year (1 January to 31 December) | Residence, remittance basis for some |
| 🇹🇷 Türkiye | Calendar year (1 January to 31 December) | Residence-based |
| 🇦🇪 United Arab Emirates | Residency tests use any relevant 12 consecutive months; Corporate Tax on a natural person's Business turnover uses the Gregorian calendar year | Residence-based |
| 🇬🇧 United Kingdom | 6 April to 5 April | Residence-based |
| 🇺🇸 United States | Calendar year (January 1 to December 31) | Citizenship and residence |
| 🇺🇾 Uruguay | Calendar year (the IRPF taxable event occurs on 31 December) | Mainly territorial |
Built from the same country records as the tools. Download the open data as JSON. Not professionally reviewed.
- Countries covered
- 40 countries
- Sources
- Linked in each row
- Tax year
- Current rules as checked
- Review
- Not professionally reviewed
Sources checked November 8, 2026