Am Tax Overview

---
name: am-tax-overview
description: "Use as the 2026 Armenian country entry point for personal income tax, company profit tax, VAT, pension and other social payments, payroll, transfer pricing and cross-border questions. Routes individuals, registered entrepreneurs, resident organisations, non-residents and permanent establishments to the appropriate detailed Guide. Highlights the distinction between headline rates, a legally established tax base, special-regime eligibility and year-specific annual filing dates. Also routes incorporation and business-regime comparison questions to the supporting Guides. This overview is a map, not a complete computation or taxpayer classification. All seven tax domains apply. The detailed Guides supply all seven ordinary domains, including the statutory benefit minimum, Service payment route and current SRC treaty-refund application/approval/account method. Independent source-review records and remaining specialist/operational boundaries are preserved; named professional attestation remai"
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/am-tax-overview"
  jurisdiction: "AM"
  tax_year: "2026"
  last_updated: "2026-10-28"
---

# Armenia tax overview v0.3

## Start with the taxpayer and activity

Armenia's tax year is the calendar year. The State Revenue Committee administers tax filings. Begin by identifying whether the taxpayer is an individual, individual entrepreneur, resident commercial organisation, non-resident with Armenian-source income or a permanent establishment. Then classify the receipt and activity, check source and residence, and test any special regime before applying a headline rate. The individual entrepreneur's business income does not automatically use the ordinary personal 20% method. [Tax Code, Articles 11, 13, 20, 103 and 140](https://www.arlis.am/hy/acts/215611/latest)

The Armenian dram (AMD) is the currency used in the domestic tax rules. Residence, source, treaty relief, permanent establishment, tax-agent duties and the correct tax base depend on the actual facts. Use the relevant method below; this overview does not determine those facts. [Tax Code](https://www.arlis.am/hy/acts/215611/latest)

## Main routes

| Question | Starting point | Use this method | Official basis |
| --- | --- | --- | --- |
| Individual salary, passive income, property or annual declaration | Category-specific PIT rules; ordinary employment income is generally taxed at 20% | [Individual income tax](armenia-income-tax.md) | [Tax Code, 143, 150](https://www.arlis.am/hy/acts/215611/latest) |
| Resident company or Armenian permanent establishment | Ordinary profit tax is generally 18%, subject to the taxpayer, base, deductions and special rules | [Corporate income tax](am-corporate-income-tax.md) | [Tax Code, 103, 125](https://www.arlis.am/hy/acts/215611/latest) |
| Goods or services subject to VAT | Ordinary VAT rate is 20%; registration, place, exemptions, recovery and timing still matter | [VAT](armenia-vat.md) | [Tax Code, 59–63](https://www.arlis.am/hy/acts/215611/latest) |
| Resident business considering a special regime | Check business form, prior or expected turnover, activity, exclusions and election deadline | [Tax planning](armenia-tax-optimization.md) | [Tax Code, 253–254, 267](https://www.arlis.am/hy/acts/215611/latest) |
| Employer or payer making individual payments | Keep PIT withholding separate from pension, stamp and health contributions | [Payroll](armenia-payroll.md) and [social contributions](armenia-social-contributions.md) | [Tax Code, 151–158](https://www.arlis.am/hy/acts/215611/latest) |
| Cross-border company, owner or related party | Establish source, permanent establishment, withholding, treaty and credit treatment | [Corporate cross-border](am-cross-border.md) and [transfer pricing](am-transfer-pricing.md) | [Tax Code, 19–27, 107, 132; Chapter 73](https://www.arlis.am/hy/acts/215611/latest) |

Ordinary corporate profit tax returns and payment are generally due by 20 April after the tax year. The annual individual declaration has different dates for the transition year: the 2025-income declaration window is 2 March through 1 November 2026; the general 2026-income window is 2 March through 1 July 2027. The latter date applies to the declaration population and rules in the Code, not as a universal filing obligation for every person. Check the individual's filing status and any amended deadline before using it. [Tax Code, Articles 125, 156 and 158](https://www.arlis.am/hy/acts/215611/latest); [HO-76-N](https://www.arlis.am/hy/acts/206337)

## Coverage limits

The headline rates above are signposts, not a computation. This map does not settle the taxpayer's residence, source, classification, VAT status, special regime, treaty protection, deductions or filing obligation. It does not catalogue every tax, duty, municipal charge, customs rule, exemption, refund, licence or sector-specific obligation. The domain Guides state their remaining gaps and must be read with their source dates. All seven ordinary-domain methods are supplied. All are checked against the law, with independent source review recorded in the country research and named professional attestation pending. Exceptional late-export/health-error recovery and specialist populations retain the explicit boundaries in the detailed Guides.

## Sources

| Official source and retained original read scope | URL | Read on |
|---|---|---|
| Current Armenian Tax Code | https://www.arlis.am/hy/acts/215611/latest | 2026-10-24 |
| HO-76-N annual individual declaration transition | https://www.arlis.am/hy/acts/206337 | 2026-10-24 |
| 300-N individual income declaration effective in 2026 | https://www.arlis.am/hy/acts/223829 | 2026-10-24 |

The read dates above are retained from the preserved draft and its initial source review; this structural correction does not claim a fresh full-law read.

**Not yet confirmed:** The ordinary and specialist gaps recorded in the country README and detailed Guides; actual filing acceptance and named professional attestation.

> Contributed by Michael Cutajar.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-28. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `am-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/am-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.