Armenia Tax Filing Guide 2026

Overview — Tax Filing in Armenia

The State Revenue Committee (SRC) operates a comprehensive online tax administration system for all tax filings, payments, and compliance management. Taxpayers register on the SRC portal, obtain a Taxpayer Identification Number (TIN), and file all returns electronically. The system covers income tax (personal and corporate), VAT, withholding taxes, and property tax. The SRC has been modernising its systems, introducing electronic invoicing and real-time reporting for certain tax types.

Taxpayer Identification Number (TIN)

A TIN is mandatory for all taxpayers in Armenia — individuals, companies, partnerships, and other entities. The TIN is a unique 8-digit numeric identifier (e.g., 12345678). To obtain a TIN, register on the SRC portal with valid identification (Armenian passport, ID card, or foreign passport). A TIN is required for many transactions including opening a bank account, registering property, importing/exporting goods, obtaining a business licence, and registering a vehicle. Companies must have a TIN before they can operate legally in Armenia. Foreign individuals can obtain a TIN through the SRC online portal or at any SRC office.

Filing Deadlines

Different taxpayers have different filing deadlines in Armenia:

• Individuals (IIT) — annual return by 20 April of the following year (if required to file)
• Companies (CIT) — annual return by 20 April of the following year
• VAT — quarterly return by the 20th of the month following the quarter
• IIT withholding (employers) — monthly return by the 20th of the following month
• Property tax — annual payment by 1 December

Late filing attracts a penalty of AMD 50,000 for each month the return is overdue, plus 0.04% interest per day on any unpaid tax. More severe penalties apply for repeated non-compliance.

Self-Assessment & Quarterly Instalments

Self-employed individuals and companies must estimate their annual tax liability and pay in quarterly instalments:

• First instalment — due 20 April (25% of estimated tax)
• Second instalment — due 20 July (25% of estimated tax)
• Third instalment — due 20 October (25% of estimated tax)
• Fourth instalment — due 20 January of the following year (25% of estimated tax)

If the actual tax computed in the annual return exceeds the total instalments paid, the balance is due by 20 April. If instalments exceed the actual tax, a refund may be claimed. Underpayment of instalments attracts interest at 0.04% per day on the shortfall.

SRC Online Portal

The SRC's online portal allows taxpayers to:

• Register for TIN and tax types
• File annual and periodic returns
• Make tax payments (via bank transfer, card, or mobile payment)
• View tax history and compliance status
• Request tax compliance certificates
• Submit applications for treaty relief
• Track refund applications

Taxpayers can access the portal at www.src.am. Registration requires a valid email address and identification document. All records are stored digitally, and taxpayers can download their tax certificates and returns at any time.

Penalties & Enforcement

The SRC has broad enforcement powers under the Tax Code. Key penalties include:

• Late filing — AMD 50,000 per month overdue
• Late payment — 0.04% interest per day on unpaid tax
• Failure to maintain records — up to AMD 200,000
• Tax evasion — 100% penalty on the evaded tax plus possible criminal prosecution
• Non-issuance of VAT invoice — up to AMD 100,000
• Failure to register for tax — AMD 50,000 plus back taxes

The SRC may issue collection orders to banks, seize assets, or initiate legal proceedings for persistent non-payment.

FAQs

Can I file my tax return manually or is it mandatory to file online?

All tax returns in Armenia must be filed electronically through the SRC online portal. Manual filing is no longer accepted except in special circumstances with SRC approval.

What records do I need to keep?

Taxpayers must keep records for at least 5 years from the end of the tax year. Records include income statements, receipts, invoices, bank statements, contracts, and asset registers. The SRC may audit taxpayers and request documents at any time.

How long does it take to get a tax compliance certificate?

If all returns are filed and taxes paid, a tax compliance certificate can be obtained online from the SRC portal within 1–3 working days.

Disclaimer

This guide provides general information about Armenian tax filing for the 2026 tax year. Tax laws, deadlines, and portal features may change. Always consult with a qualified Armenian tax advisor or the State Revenue Committee for advice specific to your situation. InvestmentKit does not provide tax advice.