Income tax applies to:

• The income of Armenian resident individuals, whether earned from sources within Armenia or abroad.
• The income of non-resident individuals only from sources within Armenia.

Tax rates vary depending on the type of income.

For example:

• The tax rate on salary is 20% (5-10% of your salary will also be taxed for social contribution).

• The tax rate on rental income from an apartment is 10%.

• The tax rate on interest income from bank deposits is 10%.

An individual is considered a tax resident of Armenia if they:

• were physically present in Armenia for 183 days or more during a tax year,
• have their home, family, or primary place of business in Armenia,
• are a government employee working abroad temporarily.

In all other cases, an individual is considered a non-resident.

If you are employed in an organization, your employer must calculate and pay your income tax. 

You must calculate and pay your income tax by yourself if:

• you receive taxable income from an individual or entity that is not a tax agent (e.g. from a company registered outside Armenia),
• the person or entity paying your taxable income is exempt from the obligation to calculate and pay taxes (the Armenian Red Cross Society).

If you calculate and pay your income tax by yourself, you must submit a simplified tax report online to the RA State Revenue Committee and pay your income tax by the 20th of each month.

Submit a simplified social contribution tax return online

• If you are employed in an organization, your employer calculates and pays your income tax for each monthly salary by the 20th of the following month.
• If you pay your income tax by yourself, you must submit a simplified tax report and pay the tax by the 20th of each month.
• For other types of income, such as rental income, the tax must be paid annually by May 1 of the following year.

If you pay your income tax by yourself, you must transfer the taxable amount of your income to the Armenian state budget account 900008000490, specifying your name, surname, and taxpayer identification number (TIN) in the payment details.

If your banking app does not allow a direct transfer to the bank account number 900008000490, you can select the "Transfer to State Budget" option in the app.

Individuals pay a 5% tax on dividends.

This applies only to dividends from profits made after January 1, 2018.

A 10% tax applies to the following types of income:

• royalties from intellectual property or other rights,
• interest earned from bank deposits or bonds,
• rental income; if the total rental income in a tax year exceeds 60 million AMD, the excess amount is taxed at 20%,
• income from property alienation (except for buildings, apartments, or other premises sold by a real estate developer),
• pensions received within the voluntary pension scheme,
• income from the sale of shares in a company’s charter capital when the assets include buildings, apartments, houses, or other structures (including unfinished or partially built ones) if sold within three tax years of acquisition (a tax year is the period from January 1 to December 31).

A 20% tax applies to the following types of income:

• salary and income from services provided under a civil contract,
• temporary disability and maternity benefits,
• income from the sale of alienated buildings, apartments, or other premises by real estate developers,
• passive income paid by a tax agent if not received within 12 months of gaining the right to it (except for interest on bank deposits and publicly traded bonds),
• other types of interest and income.

In Armenia, the following individuals must pay social contribution tax:

• employees, notaries, and individual entrepreneurs born on or after January 1, 1974,
• employees, notaries, and individual entrepreneurs born before January 1, 1974, if they have applied to choose a pension fund,
• self-employed individuals of any age, if they have chosen a pension fund or paid a social contribution tax anytime.

Foreign citizens holding residency in the Republic of Armenia and stateless persons pay social contributions under the same rules as Armenian citizens unless an international agreement states otherwise.

Each month, a percentage of your salary is transferred to the state budget as a social contribution tax: 

• 5%, if your monthly salary does not exceed 500,000 AMD,
• 10% minus 25,000 AMD, if your monthly salary exceeds 500,000 AMD.

If you are self-employed and are not a registered employee, your social contribution tax is 5% of your earned income.

If you are employed, your employer acts as your tax agent and is responsible for calculating and paying your social contribution tax․ Your employer calculates and pays your social contribution tax along with your income tax.

You must calculate and pay the social contribution tax by yourself if:

• you receive taxable income from an individual or entity that is not a tax agent,
• the person or entity paying your taxable income is exempt from the obligation to calculate and pay taxes.

If you calculate and pay your taxes by yourself, you must submit a simplified tax report online to the RA State Revenue Committee by the 20th of each month and pay your taxes within the same deadline.

Your employer calculates and pays your social contribution tax by the 20th of the following month for each salary payment.

If you calculate and pay your taxes by yourself, you must submit a simplified tax report online to the State Revenue Committee and pay your taxes by the 20th of each month.

If you pay your taxes by yourself, you must transfer the social contribution tax amount to the Armenian state budget account 900008000490, specifying in the payment details:

• your full name,
• your taxpayer identification number (TIN).

If your banking app does not allow a direct transfer to the bank account number 900008000490 you can select the "Transfer to the State Budget" option in the app.

The following individuals are required to pay the stamp duty:

• RA resident individuals working under an employment contract in Armenia or abroad,
• non-RA resident individuals, but only if they earn income in Armenia,
• individuals working under civil contracts (e.g. service contracts), earning income in Armenia or abroad,
• individual entrepreneurs who are registered and conducting business activities in Armenia,
• notaries,
• self-employed individuals.

No. There is no requirement to submit a report for stamp duty payments.

If you are responsible for paying the stamp duty by yourself, you must make a bank transfer to the Armenian state budget account 900008000490, specifying in the payment details:

• Your full name
• Taxpayer identification number (TIN)

If your banking app does not allow a direct transfer to 900008000490, you can select the option "Transfer to the State Budget" in the app.

The amount of the stamp duty depends on your salary:

• 1,500 AMD for a salary of up to 100,000 AMD
• 3,000 AMD for a salary between 100,001 – 200,000 AMD
• 5,500 AMD for a salary between 200,001 – 500,000 AMD
• 8,500 AMD for a salary between 500,001 – 1,000,000 AMD
• 15,000 AMD for a salary exceeding 1,000,000 AMD

The property tax is calculated based on the cadastral value, which is approximated to the market value. The tax rates vary depending on this value.

For example, for apartments, the tax rates are as follows:

• Up to 10 million AMD: 0.05%
• 10 million – 25 million AMD: 5,000 AMD + 0.2% of the amount exceeding 10 million
• 25 million – 47 million AMD: 20,000 AMD + 0.2% of the amount exceeding 25 million
• 47 million – 75 million AMD: 64,000 AMD + 0.4% of the amount exceeding 47 million
• 75 million – 100 million AMD: 176,000 AMD + 0.6% of the amount exceeding 75 million
• 100 million – 200 million AMD: 326,000 AMD + 1% of the amount exceeding 100 million
• Over 200 million AMD: 1,326,000 AMD + 1.5% of the amount exceeding 200 million

For residential houses, summer houses, and other types of real estate, the tax rates are specified in Article 229 of the Tax Code of Armenia, which can be accessed on Arlis.am.

Note
Starting January 1, 2025, you must pay 75% of the calculated property tax rate, and from January 1, 2026, you must pay 100% of the calculated tax amount.

Property tax applies to land plots, underground and above-ground buildings built on them, and buildings.

Regardless of ownership, property tax must also be paid for:

• state-owned land allocated for permanent use that has not yet been officially registered,
• newly constructed and/or modified real estate recorded and assessed by the cadastre (real estate register) as taxable property,
• unauthorized buildings and structures on a land plot owned by a taxpayer, including unauthorized extensions to multi-apartment buildings.

Additionally, the lessee is considered the taxpayer for real estate leased under a leasing agreement.

You should pay your property tax annually by December 1.

The tax is calculated based on the engine power of the vehicle.

For example, for passenger cars produced in 2025 with up to 10 seats, the tax rates are as follows:

• 1–120 horsepower (hp): 200 AMD per hp
• 121–250 hp: 300 AMD per hp, plus an additional 1,000 AMD per hp for any horsepower exceeding 150
• 251 hp and above: 500 AMD per hp, plus an additional 1,000 AMD per hp for any horsepower exceeding 150

For other types of vehicles, you can check the tax amount using a tax calculator.

You must pay vehicle property tax if you own any of the following vehicles:

• Cars
• Motorcycles
• Snowmobiles
• ATVs (all-terrain motorcycles)
• Motorized watercraft

Vehicle property tax must be paid annually, starting from the year of acquisition.