How to apply?

To receive quarterly support, legal entities and individual entrepreneurs must apply after the tax reporting deadline for that quarter and no later than the 20th day of the following month.
Applications submitted after this period will not be accepted.

The application can be submitted by the company director or an authorized representative.

Requirements

• The support is provided to companies operating in high-tech sector, if as of the day before applying they have no tax debt exceeding 100,000 AMD. The full list of the eligible activity types is available here. 
• For getting employee-related support, the employees' personal data application must include the employee’s profession and job code (view the full list of professions and jobs here).

Required documents

No documents are attached to the online application. It is necessary to fill in the following fields in the system:

• Bank account number of the legal entity or individual entrepreneur
• Contact phone number
• Email address
• In case of applying for employees' training-related support: the Public Services Number (PSN, also called social services number in Armenia) and certificate details of the employees who took part in the training,
• For employees working with a civil contract: their PSN and position

Support amount

Each quarter, legal entities and individual entrepreneurs can receive support based on the amount of income tax paid for eligible employees:

• 60% for migrant workers
• 60% for new employees
• 50% for trained employees

Attention:
The total amount of support for a quarter cannot exceed 50% of the total income tax calculated for all employees.

The support for migrant workers will not be provided, if:

• the migrant workers received a salary in Armenia before March 1, 2022.

The support for hiring new employees will not be provided, if:

• the employees have worked in the high-tech industry for more than 3 calendar years,

• they were previously self-employed in the high-tech industry or worked for other companies in this field and received a salary.
  
  

The support for training employees will not be provided if:

• the training center is not included in the list published by the Ministry of High-Tech Industry of Armenia,

• more than 6 months have passed since the issuance of the training certification.

Required documents

All data will be automatically filled in the system.
It will only be necessary to enter the certificate number issued by the training center.

Support amount

Companies will get reimbursement of a percentage of the income tax paid for employees quarterly:

• 60% reimbursement for migrant workers,

• 60%  reimbursement for new employees,

• 50% reimbursement for trainings.
  
  

Attention
The total amount of support received for each quarter cannot exceed 50% of the total income tax calculated for all employees of the company.

Delivery period and procedure

If additional information is needed, the Ministry of High-Tech Industry will contact the legal entities and individual entrepreneurs within 10 working days after submitting the application.

If approved, the support amount will be transferred to the company’s or the entrepreneur's bank account no later than the last working day of the first month of the next quarter.

For example, if you apply on May 5, 2025, the support will be provided by July 31, 2025.

Legal reference

• RA Law "On State Support for the High-Tech Sector"

• RA Government Decision No. 450-N (April 17, 2025)

• RA Government Decision No. 142-N (February 13, 2025)

• RA Government Decision No. 353-N (March 27, 2025)

• RA State Revenue Committee Order No. 197-N (June 26, 2012)

Legal acts are available on arlis.am.