Source-cited draft: tax overview for Armenia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Armenian tax system at a glance | 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. | |
| Tax year | Calendar year (1 January – 31 December)Tax Code of the Republic of Armenia | |
| Currency | Armenian dram (AMD)Central Bank of Armenia Law | |
| Tax authority | State Revenue Committee of the Republic of Armenia (SRC)Tax Code of the Republic of Armenia | |
| Residence basis of taxation | Residents taxed on worldwide income; non-residents on Armenian-source income onlyTax Code of the Republic of Armenia | |
| Headline personal income tax rate | 20Tax Code of the Republic of Armenia | |
| Headline corporate income tax rate | 18Tax Code of the Republic of Armenia |
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.
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Other Armenia computations in the OpenAccountants library.
| Does VAT exist | Yes — VAT applies at a standard rate of 20%Tax Code of the Republic of Armenia |
| Annual corporate tax return deadline | 20 April following the tax yearTax Code of the Republic of Armenia |
| Annual personal income tax return deadline | 1 November following the tax yearTax Code of the Republic of Armenia |
| Net wealth, inheritance and gift taxes | None — Armenia levies no net wealth, inheritance or gift taxesTax Code of the Republic of Armenia |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.