🇦🇲 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 Authority: State Revenue Committee (website)

🏠 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

🔗 RELATED

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