Armenia tax overview v0.3
Start with the taxpayer and activity
Armenia's tax year is the calendar year. The State Revenue Committee administers tax filings. Begin by identifying whether the taxpayer is an individual, individual entrepreneur, resident commercial organisation, non-resident with Armenian-source income or a permanent establishment. Then classify the receipt and activity, check source and residence, and test any special regime before applying a headline rate. The individual entrepreneur's business income does not automatically use the ordinary personal 20% method. Tax Code, Articles 11, 13, 20, 103 and 140
The Armenian dram (AMD) is the currency used in the domestic tax rules. Residence, source, treaty relief, permanent establishment, tax-agent duties and the correct tax base depend on the actual facts. Use the relevant method below; this overview does not determine those facts. Tax Code
Main routes
| Question | Starting point | Use this method | Official basis |
|---|---|---|---|
| Individual salary, passive income, property or annual declaration | Category-specific PIT rules; ordinary employment income is generally taxed at 20% | Individual income tax | Tax Code, 143, 150 |
| Resident company or Armenian permanent establishment | Ordinary profit tax is generally 18%, subject to the taxpayer, base, deductions and special rules | Corporate income tax | Tax Code, 103, 125 |
| Goods or services subject to VAT | Ordinary VAT rate is 20%; registration, place, exemptions, recovery and timing still matter | VAT | Tax Code, 59–63 |
| Resident business considering a special regime | Check business form, prior or expected turnover, activity, exclusions and election deadline | Tax planning | Tax Code, 253–254, 267 |
| Employer or payer making individual payments | Keep PIT withholding separate from pension, stamp and health contributions | Payroll and social contributions | Tax Code, 151–158 |
| Cross-border company, owner or related party | Establish source, permanent establishment, withholding, treaty and credit treatment | Corporate cross-border and transfer pricing | Tax Code, 19–27, 107, 132; Chapter 73 |
Ordinary corporate profit tax returns and payment are generally due by 20 April after the tax year. The annual individual declaration has different dates for the transition year: the 2025-income declaration window is 2 March through 1 November 2026; the general 2026-income window is 2 March through 1 July 2027. The latter date applies to the declaration population and rules in the Code, not as a universal filing obligation for every person. Check the individual's filing status and any amended deadline before using it. Tax Code, Articles 125, 156 and 158; HO-76-N
Coverage limits
The headline rates above are signposts, not a computation. This map does not settle the taxpayer's residence, source, classification, VAT status, special regime, treaty protection, deductions or filing obligation. It does not catalogue every tax, duty, municipal charge, customs rule, exemption, refund, licence or sector-specific obligation. The domain Guides state their remaining gaps and must be read with their source dates. All seven ordinary-domain methods are supplied. All are checked against the law, with independent source review recorded in the country research and named professional attestation pending. Exceptional late-export/health-error recovery and specialist populations retain the explicit boundaries in the detailed Guides.
Sources
| Official source and retained original read scope | URL | Read on |
|---|---|---|
| Current Armenian Tax Code | https://www.arlis.am/hy/acts/215611/latest | 2026-10-24 |
| HO-76-N annual individual declaration transition | https://www.arlis.am/hy/acts/206337 | 2026-10-24 |
| 300-N individual income declaration effective in 2026 | https://www.arlis.am/hy/acts/223829 | 2026-10-24 |
The read dates above are retained from the preserved draft and its initial source review; this structural correction does not claim a fresh full-law read.
Not yet confirmed: The ordinary and specialist gaps recorded in the country README and detailed Guides; actual filing acceptance and named professional attestation.
Contributed by Michael Cutajar.
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General reference only. This document does not constitute tax, legal, or financial advice. Verify figures against the cited primary sources or with a licensed professional before relying on them.
Today's figures and who stands behind this skill
This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-28. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call get_skill with slug am-tax-overview on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/am-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.
