Flat rate
10.0%
Duration
—
Prior non-residency
—
required before applying
Standard top income tax
20.0%
Armenia, without the regime
Overview
- Regime
- High-Tech Registry incentives
- Country
- Armenia
- Type
- Flat rate
- Status
- Active
- Effective from
- Jan 1, 2025
- Expires on
- —
Details
- Summary
- From 2025–2031, registered high-tech companies can pay 1% turnover tax on qualifying revenue; certified researchers may pay 10% PIT instead of 20%.
- Eligibility
- Entry on the government High-Tech Registry, over 90% of revenue from defined high-tech activities, and good tax compliance
- Benefits
- 1% turnover tax for qualifying high-tech companies; 10% PIT for certified researchers; 200% R&D salary deduction (capped at 50% of taxable income); partial refunds of wage PIT for new hires and labour migrants
- Requirements
- Government-approved high-tech business plan and registry status; separate rules for researcher certification
- Limitations
- Not available outside the registry; general turnover-tax eligibility caps and activity restrictions still apply
- Income types covered
- High-tech turnover and employment income of certified researchers
- Duration details
- Incentives run through 2031 per government programme
View source PwC Armenia 2026