Source-cited draft: company formation & entity choice for Armenia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Common entity types
Limited liability company (LLC / ՍՊԸ), joint-stock company (JSC), and sole proprietor / individual entrepreneurCivil Code of the Republic of Armenia (https://www.repatarmenia.org/repatriate/practical-information/business/starting-a-business-in-armenia)
Minimum share capital (LLC)
No statutory minimum — nominal capital (e.g. AMD 1) is sufficientLaw on Limited Liability Companies of the Republic of Armenia (https://armenian-lawyer.com/immigration/registering-an-llc-in-armenia-one%E2%80%91day-incorporation-tax-registration-and-first-compliance-steps/)
Foreign ownership
100% foreign ownership permitted; no local residency requirement for founders or directorsLaw on Limited Liability Companies of the Republic of Armenia (https://armenian-lawyer.com/immigration/registering-an-llc-in-armenia-one%E2%80%91day-incorporation-tax-registration-and-first-compliance-steps/)
Registration authority
State Register of Legal Entities, Ministry of Justice of the Republic of Armenia (e-register)Law on State Registration of Legal Entities (https://www.e-register.am/en/)
Incorporation timeline
Standard LLC registration in roughly 2–3 business days (online), with simple cases possible within hours ((approx — confirm) typical processing time)Law on State Registration of Legal Entities (https://armenian-lawyer.com/immigration/company-registration-in-armenia-in-2-3-days-a-realistic-day-by-day-setup-checklist/)
Government registration fee
No state registration fee for standard LLC incorporation ((approx — confirm) current fee schedule)Law on State Duty of the Republic of Armenia (https://armenian-lawyer.com/immigration/registering-an-llc-in-armenia-one%E2%80%91day-incorporation-tax-registration-and-first-compliance-steps/)
Tax regime election window
Company must elect its tax regime (general, turnover tax or micro) within about 20 days of incorporation, otherwise defaults to the general regime (18% CIT + 20% VAT) days ((approx — confirm) the 20-day window)Tax Code of the Republic of Armenia (https://armenian-lawyer.com/immigration/registering-an-llc-in-armenia-one%E2%80%91day-incorporation-tax-registration-and-first-compliance-steps/)
Annual accounts and approval
Annual report, balance sheet and profit/loss accounts must be approved by the shareholders' meeting within 6 months of the fiscal year-endLaw on Limited Liability Companies of the Republic of Armenia (https://gsl.org/en/offshore/offshore-zones/south-southeast-asia/armenia/)
E-invoicing / digital signature
Electronic invoicing and digital signing are mandatory for all businessesTax Code of the Republic of Armenia (https://armenian-lawyer.com/immigration/registering-an-llc-in-armenia-one%E2%80%91day-incorporation-tax-registration-and-first-compliance-steps/)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Armenia offers fast, fully electronic company formation through the State Register of Legal Entities of the Ministry of Justice. The limited liability company (LLC) is the most common vehicle, with no minimum share capital and 100% foreign ownership permitted.
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Other Armenia computations in the OpenAccountants Tax Library.