Source-cited draft: tax overview 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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Overview narrative
Armenia operates a calendar-year tax system administered by the State Revenue Committee. Personal income tax is a flat 20%, corporate income tax is 18%, and a 20% VAT applies. Residents are taxed on worldwide income; non-residents on Armenian-source income only.https://taxsummaries.pwc.com/armenia
Tax year
Calendar year (1 January – 31 December)Tax Code of the Republic of Armenia — https://taxsummaries.pwc.com/armenia
Currency
Armenian dram (AMD)Central Bank of Armenia Law — https://taxsummaries.pwc.com/armenia
Tax authority
State Revenue Committee of the Republic of Armenia (SRC)Tax Code of the Republic of Armenia — https://taxsummaries.pwc.com/armenia
Residence basis of taxation
Residents taxed on worldwide income; non-residents on Armenian-source income onlyTax Code of the Republic of Armenia — https://taxsummaries.pwc.com/armenia/individual/taxes-on-personal-income
Headline personal income tax rate
20Tax Code of the Republic of Armenia — https://taxsummaries.pwc.com/armenia
Headline corporate income tax rate
18Tax Code of the Republic of Armenia — https://taxsummaries.pwc.com/armenia
Does VAT exist
Yes — VAT applies at a standard rate of 20%Tax Code of the Republic of Armenia — https://taxsummaries.pwc.com/armenia
Annual corporate tax return deadline
20 April following the tax yearTax Code of the Republic of Armenia — https://taxsummaries.pwc.com/armenia
Annual personal income tax return deadline
1 November following the tax yearTax Code of the Republic of Armenia — https://taxsummaries.pwc.com/armenia
Net wealth, inheritance and gift taxes
None — Armenia levies no net wealth, inheritance or gift taxesTax Code of the Republic of Armenia — https://taxsummaries.pwc.com/armenia
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