Armenia Tax & Investment Guides
16 guides covering Armenian taxation, flat 20% personal income tax (IIT), corporate income tax 18% standard (0% for certified IT companies, 0% small business), VAT 20% flat rate (0% exports, registration threshold AMD 115M), cumulative pension 5% employee + 7.5% employer, property tax 0.1–1% of cadastral value, dividends WHT 5%, no wealth tax, no inheritance tax, and key investment topics for 2026.
Personal Tax & Residency
Flat 20% IIT, no personal allowance, microbusiness 0% (< AMD 24M turnover), 183-day residency rule, DTTs
Armenia Personal Tax Guide 2026 — Flat 20% IIT, No Personal Allowance
Armenian personal income tax (IIT). Flat 20% rate on all income. No personal allowance. Microbusiness 0% tax for turnover under AMD 24M. Resident and non-resident taxation for 2026.
Armenia Tax Residency Guide 2026 — 183-Day Rule, Permanent Home, Source Rules, DTTs
Armenian tax residency. 183-day physical presence test, permanent home criterion, source of income rules, and double tax treaties with over 50 countries for 2026.
VAT & Indirect Tax
VAT 20% standard rate, 0% exports, registration threshold AMD 115M, excise duties, tax filing deadlines
Armenia Tax Filing Guide 2026 — Annual Filing, SRC Online Portal, Deadlines, TIN
filing taxes in Armenia. SRC online portal, annual return deadlines, self-assessment, quarterly instalments, Taxpayer Identification Number (TIN), penalties for late filing, and compliance for 2026.
Armenia VAT Guide 2026 — 20% Standard Rate, 0% Exports, Registration Threshold AMD 115M
Armenian VAT. Standard 20% rate on taxable supplies, 0% for exports and international transport. Registration threshold AMD 115 million annual turnover. Exempt supplies, VAT refunds, and compliance requirements for 2026.
Business & Corporate Tax
CIT 18% standard, 0% IT sector (certified), 0% small business, LLC/CJSC registration, cross-border taxation
Armenia Business Registration Guide 2026 — LLC, CJSC, Sole Proprietorship, TIN, Permits
registering a business in Armenia. Ministry of Justice, company types (LLC, CJSC, sole proprietorship), SRC TIN registration, business licences, timelines, costs, and compliance for 2026.
Armenia Corporate Tax Guide 2026 — CIT 18% Standard, 0% IT Sector, 0% Small Business
Armenian corporate income tax. Standard CIT 18% for resident companies, 0% for certified IT companies, 0% for small businesses under AMD 24M turnover, branch taxation, capital allowances, and loss carry-forward for 2026.
Armenia Cross-Border Tax Guide 2026 — Transfer Pricing, Thin Cap, 50+ DTTs, CFC, WHT
Armenian cross-border taxation. Transfer pricing rules following OECD guidelines, thin capitalisation, over 50 double tax treaties, CFC rules, and withholding tax rates for dividends, interest, and royalties paid to non-residents for 2026.
Investment & Savings
Dividends WHT 5%, CGT treatment, crypto as capital gains, cumulative pension system
Armenia Capital Gains Tax Guide 2026 — Taxed as Ordinary Income at 20% IIT / 18% CIT
Armenian capital gains tax. Capital gains are treated as ordinary income and taxed at 20% for individuals (IIT) and 18% for companies (CIT). Exemptions for principal residence, shares, and securities. No separate CGT rate for 2026.
Armenia Crypto Tax Guide 2026 — Taxed as Capital Gains at 20% IIT / 18% CIT
Armenian cryptocurrency taxation. Crypto gains are taxed as capital gains at 20% for individuals, 18% for companies. Mining, staking, airdrops, and DeFi income are taxable. No specific crypto legislation, SRC guidance for 2026.
Armenia Investment Income Guide 2026 — Dividends WHT 5%, Interest, Capital Gains
Armenian investment income taxation. Dividends subject to 5% WHT (10% for non-residents), interest income taxed at 20% IIT, capital gains as ordinary income. Treasury bills, bank deposits, and securities taxation for 2026.
Armenia Pension Guide 2026 — Cumulative Pension System, Retirement Age 63/65
Armenian pensions. Mandatory cumulative pension system for employees born after 1974. Contributions 5% EE + 7.5% ER. Retirement age 63 for women, 65 for men. State pension, funded pension, and retirement planning for 2026.
Property & Wealth Tax
Property tax 0.1–1% annual on cadastral value, rental income flat 20%, no wealth tax, no inheritance tax
Armenia Inheritance & Gift Tax Guide 2026 — No Inheritance Tax, Gift Tax 20% IIT
Armenian inheritance and gift tax. No inheritance tax or estate duty. Gifts are subject to 20% IIT for non-family transfers. Immediate family gifts are exempt. Will, probate, and succession law for 2026.
Armenia Property Tax Guide 2026 — 0.1–1% Annual on Cadastral Value
Armenian property tax. Annual tax at 0.1–1% of cadastral value depending on property type and location. Payment deadlines, exemptions, valuation appeals, and compliance requirements for 2026.
Armenia Rental Income Guide 2026 — Flat 20% IIT on Gross Rental Income
Armenian rental income taxation. Rental income taxed at flat 20% IIT rate. Deductions for expenses, property tax, and mortgage interest. Short-term letting (Airbnb) rules and compliance for 2026.
Armenia Wealth Tax Guide 2026 — No Annual Wealth Tax, Property Tax as Proxy
Armenian wealth tax. Armenia does not impose an annual net wealth tax. Property tax (0.1–1% of cadastral value) serves as the closest proxy. No tax on financial assets, shares, bank deposits, or other holdings for 2026.
Employment & Social Security
Cumulative pension 5% EE + 7.5% ER for employees born after 1974, social contributions guide
Armenia Calculators (6)
Free calculators for Armenian salary, tax, and personal finance.
Armenia Salary
Net pay after flat 20% IIT and pension 5% EE.
Armenia VAT
VAT 20% standard rate calculator.
Armenia Corporate Tax
CIT 18%, 0% IT sector, 0% small business.
Armenia Property Tax
0.1–1% annual on cadastral value.
Armenia Social Insurance
Pension 5% EE + 7.5% ER.
Armenia Income Tax
Flat 20% IIT calculator.