Spain
calendar year
Sri Lanka
calendar year
Sudan
calendar year
Suriname
calendar year
Swaziland
1 April - 31 March
Sweden
calendar year
Switzerland
calendar year
Syria
calendar year
Taiwan
1 July - 30 June (up to FY98/99); 1 July 1999 - 31 December
2000 for FY00; calendar year (after FY00)
Tajikistan
calendar year