Saint Helena:
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:
calendar year

San Marino:
calendar year

Sao Tome and Principe:
calendar year

Saudi Arabia:
calendar year

Senegal:
calendar year