Rwanda
calendar year
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
June 1 - May 31
San Marino
calendar year
Sao Tome and Principe
calendar year
Saudi Arabia
calendar year