Top income tax
20.0%
Worldwide system
Corporate tax
18.0%
VAT
20.0%
standard rate
Tax residency
183 days
46 tax treaties
Armenia tax profile
Data year: 2025
- Tax system
- Worldwide Worldwide income for residents. Flat PIT rate of 20%.
- Top PIT rate
- 20.0%
- Corporate tax rate
- 18.0%
- VAT
- 20.0%
- Capital gains tax
- 10.0% Capital gains on property: 10%. Securities gains included in income.
- Social security (employee)
- 5.0%
- Social security (employer)
- 0.0%
- Dividend withholding
- 5.0%
- Interest withholding
- 10.0%
- Royalty withholding
- 10.0%
- Treaty count
- 46
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if present 183+ days in a calendar year or has center of vital interests in Armenia.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- April 20
Sources
- PwC - Armenia (accessed Mar 23, 2026)