Annual income declaration 2026
The income declaration for 2025 is due by 1 November 2026 inclusive. The duty covers far more people than is usually assumed.
In Armenia the annual income declaration stopped being "for entrepreneurs only" some time ago. For the 2025 reporting year it is filed by every Armenian citizen who is resident in Armenia and an adult on 31 December of the reporting year (Tax Code, article 156(4.1)). Not only those who hid income or work for themselves — everyone.
By when
For 2025 income the window runs from 2 March to 1 November 2026 inclusive. The income tax calculated is due by the same date.
The date is easy to get wrong, and two wrong versions circulate online. "By 1 May" is the old procedure and no longer applies. "By 1 July" is the general rule, which starts with the 2026 reporting year — that is, for returns filed in 2027. For 2025 the transitional provision applies — article 5(2) of law ՀՕ-76-Ն — and it says 1 November.
The pre-filled return: the most important change
Since 2025 the tax authority pre-fills the return itself with the data it holds (article 156.1). And if a person does not file their own return on time, the pre-filled one counts as filed (part 4 of the same article).
That is where the most dangerous misunderstanding starts: "if everything is already filled in, nothing is expected of me." Automatic filing saves you from missing the deadline, but not from responsibility for the accuracy of the data. If part of your income is missing from the authority's data, the return will be filed — incomplete. And if, on the contrary, you are entitled to a refund but correct nothing, nobody will claim that refund for you.
What you do not need to declare
Non-taxable income from family members is not declared: a spouse, parents, sisters, brothers, children, grandparents and grandchildren (article 156(4.1)). So a gift or help from your parents does not need to be declared.
The declaration can also pay you back
For many people the declaration is a refund document, not a payment one. The income tax refund on mortgage interest and the reimbursement of social expenses are claimed through this very declaration. If you do not file, you simply do not receive what is yours.
Check whether you are entitled to the mortgage interest refund with our free calculator. It accounts for both the limits in force since 2025 and the quarterly cap.
What happens if you miss the deadline
Because of the pre-filled return rule, "not filed" is rare today. The real risk is different: inaccurate data, undeclared income and the additional tax that follows, together with a penalty. The penalty accrues for every day of delay, and it grows whether or not you know about the debt.
The ID card is a separate case: if, before the deadline, a person applied for an ID card and did not receive it in time, the deadline moves to the 25th of the month following the day the card was printed (article 53(6)).
What to do now
There is time before 1 November if you start now. Open your tax authority (SRC) account, look at the pre-filled return and compare it with your actual income for 2025. If it matches, there is nothing to do. If something is missing or extra, correct it. And if in doubt, ask an accountant before the end of October, not in the last week, when the system is overloaded.
Answers — up front
When is the 2025 declaration due?
By 1 November 2026 inclusive. The tax is due by the same date. The basis is the transitional provision of article 5(2) of law ՀՕ-76-Ն. The general "by 1 July" rule applies from the 2026 reporting year.
Who has to file a declaration?
Armenian citizens resident in Armenia, except those who are minors on 31 December of the reporting year (article 156(4.1)). Whether or not you receive a salary does not change the duty.
If the tax authority filled in the declaration itself, do I need to do anything?
Yes — check it. If you do not file your own, the pre-filled one counts as filed (article 156.1(4)), but responsibility for the accuracy of the data stays with you. If your income is shown incompletely, the declaration will be filed with wrong data.
Do I have to declare money received from my parents?
No. Non-taxable income from family members — a spouse, parents, sisters, brothers, children, grandparents, grandchildren — is not declared (article 156(4.1)).
Can the declaration pay money back?
Yes. The income tax refund on mortgage interest and the reimbursement of social expenses are claimed through the annual declaration itself. Not filing simply means not receiving that money.