Central & South Asia
Armenia: tax at a glance
Residents are taxed on worldwide income under a flat 20% personal tax. Corporate tax sits at 18%, and VAT at 20%.
Ways to relocate to Armenia
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 20%A flat 20% on personal income.
- Corporate income
- 18%
- Capital gains
- Generally taxed as income, at 20%, though some individual property sales get relief.
- VAT
- 20%
- Dividends (WHT)
- 5%
- Interest (WHT)
- 10%
- Royalties (WHT)
- 10%
- Social security (employee)
- 5%
- Social security (employer)
- None
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- Real estate tax is progressive, running up to roughly 1% of cadastral value.
- Other
- The funded pension contribution is 5%, rising to 10% above a threshold and then capped. There is also a military and security stamp duty, plus micro and turnover-tax regimes for small business.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
A special regime for new arrivals
Under the high-tech regime running 2025–2031, a business chooses one of two paths. Either a 1% turnover tax, provided turnover stays up to AMD 115m and at least 90% qualifies as IT, or the general 18% CIT plus 10% PIT for R&D staff, along with a 200% salary deduction and 60% PIT reimbursement. The two options are mutually exclusive. Under the micro-business regime, turnover up to AMD 24m is taxed at 0%.
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.