Europe · Tax guide
Armenia
Armenia taxes company profits at 18%, charges VAT at 20% on businesses with turnover above ֏115,000,000, and offers turnover tax to smaller ones. Taxes are administered by the State Revenue Committee.
At a glance
- Corporate profit tax
- 18%
- VAT
- 20%
- Withholding on payments abroad
- 10%
Standard rate
Above ֏115,000,000 turnover
Interest, royalties and services; lower on dividends
Profit tax and turnover tax
Companies pay 18%, filing annually by 20 April. Smaller businesses below the VAT threshold can pay turnover tax instead, or use the micro-enterprise regime.
VAT and e-invoicing
Businesses with turnover above ֏115,000,000 pay VAT at 20% and file monthly. Invoices are issued through the SRC's e-invoicing system, and retailers use online cash registers.
Payments abroad
Interest, royalties and services paid to non-residents carry 10% withholding, with a lower rate on dividends, unless a treaty lowers it.
Key dates
- MonthlyVAT return
- 20 AprilAnnual profit tax return
Figures and sources
4 figures- Corporate profit tax rate18%Under professional review
- VAT rate20%Under professional review
- Annual turnover above which a business must pay VAT֏115,000,000Under professional review
- Withholding on interest, royalties and services paid to non-residents (5% on dividends)10%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Armenia based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Armenia (an Armenian tax adviser) before making compliance decisions.