- Income tax brackets updated
- Special tax regimes updated
2026 refresh — brackets, high-tech regime, filing deadlines, pension cap, treaty count 54 Source
AM
Armenia
Western Asia
AMD
AM · ARM · #138 · 12 cities
Nomad score
57/100
Compare
Top income tax
20.0%
Worldwide system
Corporate tax
18.0%
VAT
20.0%
standard rate
Tax residency
183 days
54 tax treaties
Armenia tax profile
Data year: 2026
- Tax system
- Worldwide Residents are taxed on worldwide income; non-residents on Armenian-source income. Employment and most other income is subject to a flat 20% personal income tax. Corporate profit tax is 18% on taxable income. VAT is 20% on standard-rated supplies.
- Top PIT rate
- 20.0%
- Corporate tax rate
- 18.0%
- VAT
- 20.0%
- Capital gains tax
- 10.0% Gains on property are commonly taxed at 10% (20% in some cases depending on asset type and buyer). Sales of non-entrepreneurial property between individuals are exempt. Gains on securities are generally included in income or subject to separate withholding rules for non-residents.
- Social security (employee)
- 5.0%
- Social security (employer)
- 0.0%
- Social security cap (annual)
- AMD 13,500,000
- Dividend withholding
- 5.0%
- Interest withholding
- 10.0%
- Royalty withholding
- 10.0%
- Treaty count
- 54
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| AMD 0 | and above | 20.0% |
Social security
| Bracket min | Bracket max | Rate |
|---|---|---|
| AMD 0 | AMD 6,000,000 | 5.0% |
| AMD 6,000,000 | AMD 13,500,000 | 10.0% |
Special regimes (1)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| High-Tech Registry incentives From 2025–2031, registered high-tech companies can pay 1% turnover tax on qualif... | 10.0% | Duration not recorded | Active |
Tax residency
- Days threshold
- 183 days
- Residency rules
- Tax resident if physically present 183 or more days in the calendar year, if the centre of vital interests is in Armenia, or if in Armenian civil service. Otherwise non-resident.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- 2 March–1 July (annual, from TY2026); 20th of following month (withholding)
Sources
- PwC Worldwide Tax Summaries — Armenia (accessed Oct 9, 2026) Headline PIT, CIT, VAT, withholding, residency, filing calendar, high-tech incentives
- PwC Armenia — Individual other taxes (accessed Oct 9, 2026) Funded pension contribution bands and caps; health insurance and stamp duty from Dec 2025
- PwC Armenia — Individual tax administration (accessed Oct 9, 2026) Annual declaration window from 2027; monthly withholding and payment by the 20th
- PwC Armenia — Corporate group taxation (accessed Oct 9, 2026) No CFC rules; transfer pricing and CbC reporting
- Law on Funded Pensions (Armenia) (accessed Oct 9, 2026) Statutory 5% / 10% minus AMD 25,000 monthly pension formula and contribution ceiling
- KPMG — Armenia–Japan tax treaty in force (accessed Oct 9, 2026) Japan DTT effective 1 January 2026; cross-check treaty network size