Armenia Business Registration Guide 2026

Overview — Business Registration in Armenia

The Agency for State Register of Legal Entities under the Ministry of Justice is responsible for company registration in Armenia. The Civil Code and the Law on State Registration of Legal Entities govern the registration process. Armenia has made significant progress in improving the ease of doing business, with most registration steps now available online through the e-Register portal (www.e-register.am). Tax registration with the SRC is a separate but streamlined step. Foreign investors may establish a presence in Armenia through various legal forms, with the LLC being the most common choice for both domestic and international investors.

Company Types Under Armenian Law

Armenian law provides various business structures for investors:

• Limited Liability Company (LLC) — most common structure, minimum 1 shareholder, no minimum capital requirement, shareholders not liable for company debts
• Closed Joint-Stock Company (CJSC) — shares held by a closed group of shareholders, minimum capital AMD 100,000, suitable for larger businesses
• Open Joint-Stock Company (OJSC) — shares publicly traded or offered to the public, minimum capital AMD 1,000,000
• Sole proprietorship — individual entrepreneur, simple registration, personal liability for debts
• Branch of foreign company — foreign company may register a branch in Armenia without creating a separate legal entity
• Representative office — limited to non-commercial activities (marketing, liaison)

An LLC is the preferred vehicle for most foreign and domestic investors due to its flexibility, limited liability, and minimal capital requirements.

Incorporation Process — Step by Step

The typical company incorporation process in Armenia involves the following steps:

• Step 1 — Name reservation — Check name availability and reserve the company name through the e-Register portal. Processing time 1 day. Fee AMD 1,000.
• Step 2 — Prepare documents — Charter (Articles of Association), foundation agreement (if multiple founders), decision of the founder(s) to establish the company
• Step 3 — State registration — Submit documents to the Agency for State Register. Processing time 3–5 working days. Fee AMD 10,000 (LLC with up to AMD 1 million capital).
• Step 4 — Company seal — Create a company stamp (not mandatory but commonly used). Cost AMD 5,000–10,000.
• Step 5 — Tax registration — Register with the SRC for TIN. Automatic upon company registration when using the one-stop-shop procedure.

The total cost for a standard LLC is approximately AMD 15,000–50,000 including government fees and notary fees. Legal fees for document preparation are extra.

Tax Registration — One-Stop Shop

Armenia offers a one-stop-shop registration procedure where company registration and tax registration are combined. When you submit your company registration documents to the Ministry of Justice, the information is automatically shared with the SRC, and a TIN is issued. Separate tax registration includes:

• Registration for corporate income tax (profit tax)
• VAT registration if annual turnover will exceed AMD 115 million
• Registration as a VAT payer (if applicable)
• Registration for pension contribution remittance

The TIN is issued within 1–3 business days. There is no fee for initial tax registration.

Business Licences & Permits

Depending on the business sector, additional licences and permits may be required:

• General business licence — from the municipality where the business is located (for certain regulated activities)
• Construction permit — from the Urban Development Committee
• Food safety licence — from the Food Safety Inspectorate
• Financial services licence — from the Central Bank of Armenia for banking, insurance, and investment services
• Pharmaceutical licence — from the Ministry of Health
• Tourism licence — from the Tourism Committee for travel agencies and tour operators

Most business activities in Armenia do not require a special licence. Foreign investors should check whether their specific sector is regulated. The government publishes a full list of licensed activities on the e-Register portal.

Annual Compliance Requirements

Armenian companies have the following ongoing compliance obligations:

• Annual CIT return (due 20 April)
• Quarterly VAT returns (if registered)
• Monthly IIT and pension contribution returns (if employing staff)
• Annual financial statements must be prepared in accordance with Armenian Accounting Standards or IFRS (for larger companies)
• Annual report to the State Register of Legal Entities (confirming company details)

Failure to comply with annual reporting requirements may result in fines and potential dissolution of the company.

FAQs

Can a foreigner register a company in Armenia?

Yes, foreigners may register a company in Armenia without any restrictions. There are no minimum capital requirements for LLCs. Foreigners may own 100% of an Armenian company. Directors or shareholders may be non-residents. However, at least one director should be a resident of Armenia for practical purposes (bank account operation, tax filings).

How long does the full registration process take?

Name reservation: 1 day. State registration: 3–5 working days. Tax registration: 1–3 days. Total: 5–10 working days. Expedited services are available for an additional fee (1–2 days).

What are the annual compliance costs for an Armenian company?

Annual compliance costs include accounting fees (AMD 30,000–100,000 per month depending on complexity), audit fees (if required), and the annual state register fee (AMD 5,000). Most companies budget AMD 500,000–1,500,000 per year for compliance.

Disclaimer

This guide provides general information about business registration in Armenia for 2026. Laws, fees, and procedures may change. Always consult with a qualified Armenian corporate lawyer or the Ministry of Justice for advice specific to your situation. InvestmentKit does not provide legal advice.