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Armenia tax rates 2026: every rate in one table
Payroll taxes, profit tax, VAT, turnover tax and the micro-business regime — each with its rate, its article of the Tax Code, and the calculator that computes with the same figure.
On salaries
| Tax | Rate | Source | Calculate |
|---|---|---|---|
| Income taxOn salaries and equivalent payments. 10% only for high-tech occupations on the Government list at an employer holding a positive opinion — and not for foreigners without a residence status. | 20% · 10% | Tax Code, art. 150 | Calculate |
| Social paymentFor funded-pension participants: up to 500,000 AMD — 5%; above it — 10% minus 25,000 AMD. The base is capped at 1,125,000 AMD. | 5% / 10% | Law on Funded Pensions, art. 6 | Calculate |
| Health insurance contributionPer month: for a salary up to 200,000 AMD, nothing in 2026; up to 500,000 AMD — 4,800 AMD; above — 10,800 AMD. | 0 / 4,800 AMD / 10,800 AMD a month | Law on Universal Health Insurance, arts. 45–46 | Calculate |
| Stamp dutyPer month: on a base up to 1,000,000 AMD — 1,000 AMD; above — 15,000 AMD. | 1,000 AMD / 15,000 AMD a month | Law on Stamp Duty, art. 12 | Calculate |
| Minimum wageVacation pay and several other payments are never computed from a lower base. | 75,000 AMD a month | Law on the Minimum Monthly Wage, art. 1 | Calculate |
Profit, dividends and VAT
| Tax | Rate | Source | Calculate |
|---|---|---|---|
| Profit taxFor companies. A sole trader on the general regime pays 23%. | 18% · 23% | Tax Code, art. 125 | Calculate |
| Tax on dividendsWithheld by the paying company. The same rate applies to non-resident individuals. | 5% | Tax Code, art. 150(8) | Calculate |
| VATOn the general regime: when last year's turnover exceeded 115,000,000 AMD, or when turnover tax or micro was not declared on time. | 20% | Tax Code, arts. 59, 63 | Calculate |
Special regimes
| Tax | Rate | Source | Calculate |
|---|---|---|---|
| Turnover taxIf last year's turnover was at most 115,000,000 AMD. For a company it replaces VAT and profit tax; a sole trader also pays 5,000 AMD of profit tax a month. Not available for accounting and legal services. | 1%–20% | Tax Code, arts. 254, 258 | Calculate |
| Micro-businessIf last year's turnover was at most 24,000,000 AMD. Exempt from state taxes, but not from income tax on employees' pay. Not available for accounting, legal, consulting and several other services. | 0% | Tax Code, arts. 267, 269 | Calculate |
Turnover tax by activity
| Trade (buy & sell)9.5% of expenses deducted, floor 1% | 10% |
|---|---|
| Secondary raw material | 5% |
| Newspapers, by the editorial office | 1.5% |
| Manufacturing5% of expenses deducted, floor 3% | 7% |
| Rent, interest, royalty | 10% |
| Public catering9% of expenses deducted, floor 3.5% | 12% |
| Catering declarant: other income | 20% |
| High-tech (Government list) | 1% |
| Sale of assets, incl. property | 10% |
| Other activity6% of expenses deducted, floor 4.5% | 10% |
Deadlines and penalties
| Tax | Rate | Source | Calculate |
|---|---|---|---|
| Monthly deadlinePayroll taxes are filed and paid by the 20th of the following month, inclusive. | the 20th | Tax Code, arts. 156, 158 | Calculate |
| Regime declarationTo use turnover tax or micro — by 20 February. A missed deadline cannot be cured. | 20 February | Tax Code, arts. 254, 267 | Calculate |
| Late-payment penaltyFor each day of delay, at most 730 days. Filing a return late costs 5% for every full 15 days. | 0.075% a day | Tax Code, arts. 401, 402 | Calculate |
Rates checked against the current text on arlis.am on 2026-09-29 · next mandatory re-check 2026-12.
Common questions
What is the income tax rate in Armenia in 2026
20% on salaries (art. 150(1)). 10% only for high-tech occupations on the Government list. On dividends — 5%.
What is the VAT rate in Armenia
20% (art. 63(1)). Companies and sole traders on the general regime pay it; turnover-tax payers and micro-businesses do not.
Which regime suits a small business
It depends on turnover and activity: up to 24,000,000 AMD — micro-business, up to 115,000,000 AMD — turnover tax, above that — the general regime. Accounting and legal services are excluded from both special regimes. Check with the tax regime calculator.