Central & South Asia
Armenia tax rates 2026
Residents are taxed on worldwide income under a flat 20% personal tax. Corporate tax sits at 18%, and VAT at 20%.
Worldwide (residence-based)
Last verified
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%.
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.
Ways to relocate to Armenia
The residency and citizenship routes that lead here, weighed against the tax picture above.