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