Income tax and the social payment
Every month, on the 20th
Monthly income-tax return and payment (arts. 156, 158).
The social payment falls on the same date.
Tax Code, art. 156, 158
Free tool
Tax calendar 2026 — Armenia
Every filing and payment deadline of the year, with the article of the Tax Code behind each one. Say which regime you are on and the list narrows to yours.
Looking for working days and holidays instead? That is the work calendar.
The next deadline
The struck day is the one in the Code; the live one is the working day the deadline moves to.
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20 January Tuesday
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2 February Monday moved from 1 February
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20 February Friday
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20 March Friday
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20 April Monday
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20 May Wednesday
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22 June Monday moved from 20 June
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20 July Monday
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20 August Thursday
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22 September Tuesday moved from 20 September
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20 October Tuesday
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2 November Monday moved from 1 November
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20 November Friday
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21 December Monday moved from 20 December
Nothing on this list belongs to that regime — clear the choice to see the whole year.
What each of these is
Monthly VAT return
Every month, on the 20th
VAT payers also file the monthly VAT/excise return (arts. 75, 78).
Tax Code, art. 75, 78
Turnover tax for the previous quarter
Quarterly: January, April, July, October
Turnover tax for the previous quarter (arts. 261, 262).
Tax Code, art. 261, 262
Profit-tax advance
Quarterly: March, June, September, December
Profit-tax advance (art. 135). Turnover-tax payers, micro-business subjects and companies registered this year do not pay advances.
Tax Code, art. 135
Micro-business: annual turnover report
Once a year
Micro-business subjects report last year's turnover (art. 270(1)).
Tax Code, art. 270
Tax-regime declaration
Once a year
An operating business declares turnover tax or micro-business by this date (arts. 254, 267).
The deadline cannot be recovered — the year runs on the general regime.
Tax Code, art. 254, 267
Annual profit-tax return
Once a year
Companies file and pay last year's profit tax (arts. 134, 136).
Tax Code, art. 134, 136
Annual personal income declaration for 2025
Once a year
Individuals file the 2025 declaration and pay the tax (ՀՕ-76-Ն art. 5(2)).
It applies to every resident citizen, not only to business owners (art. 156(4.1)).
Tax Code, art. ՀՕ-76-Ն 5(2), 156(4.1)
Missed one? Work out the penalty and interest
This page carries 8 recurring duties — the ones a typical business and its employees meet. It is not the full register of every filing obligation in the Republic. Checked against the Tax Code on 2026-09-01 · next mandatory re-check 2026-12.
Where a statutory day falls on a weekend or a holiday, the date shown is the following working day, and the original is noted beside it — Law on Normative Legal Acts, art. 32(4).
The calendar file carries the statutory days, not the moved ones, and its reminders fire seven, three and one day early — so they reach you before either date.
Tax calendar of Armenia 2026: what is due and when
The main monthly deadline in Armenia is the 20th: income tax and the social payment are filed and paid that day, and VAT payers also submit the monthly return. Turnover tax is quarterly — the 20th of January, April, July and October.
Of the annual dates, 20 February matters most: it is the tax-regime declaration, and a missed deadline cannot be recovered — the year then runs on the general regime. Individuals file the 2025 income declaration by 1 November 2026 under the transitional rule of law ՀՕ-76-Ն, and it applies to far more people than business owners.
What is the main deadline each month
The 20th. Income tax and the social payment are filed and paid that day, VAT payers also submit the monthly return, and in the first month of a quarter turnover tax is added.
What if a deadline falls on a weekend
It moves to the next working day, under art. 32(4) of the Law on Normative Legal Acts. Five of this year's dates are affected. The page shows the day you can actually file, with the statutory day noted beside it.
What happens if I file late
Filing a return late costs 5 percent of the assessed tax for every completed 15 days (art. 402), and paying late accrues interest (art. 401). Our penalty calculator works out the amount.
When is the annual income declaration due
For 2025 it is due by 1 November 2026, under the transitional rule of law ՀՕ-76-Ն. It applies to every resident citizen, not only to business owners.
Do all of these deadlines apply to me
No. A turnover-tax payer makes no profit-tax advance, a micro-business has its own annual report, and for someone with no employees the 20th is empty. Tick what applies to you at the top of the page.