Turnover tax calculator 2026
Estimate your turnover tax by activity — trade, manufacturing, catering or other — with the expense deduction. Current rates for Armenia.
Type of activity
For trade — cost of goods purchased; for others — direct and administrative costs.
2026 rates. Turnover tax applies to businesses with annual turnover up to 115 million AMD. The estimate is for one activity per quarter — the full declaration with cross-activity expense allocation is what an accountant prepares.
This income is taxed at a flat rate — article 258 grants the expense deduction only to trade, manufacturing, catering and 'other activity'.
Whether an activity counts as high-tech is set by a Government list, not by the Tax Code — and this rate runs only to 31 December 2031.
We prepare the full quarterly turnover-tax declaration for our clients — with every expense correctly deducted.
About the bot Calculate my price in 2 minutesHow turnover tax is calculated in Armenia in 2026
Turnover tax is paid by sole proprietors and LLCs whose annual turnover does not exceed 115 million AMD. It is charged on revenue (turnover) by activity type and can be reduced by documented expenses — but never below the statutory minimum floor.
Rates from 2025 (law HO-285-N): trade 10% (floor 1%), manufacturing 7% (floor 3%), public catering 12% (floor 3.5%), other activity and services 10% (floor 4.5%). Activities on the Government's high-tech list pay a flat 1% (in force until 31 December 2031).
Flat, with no expense deduction: rent, interest and royalties 10%; disposal of other assets, including immovable property, 10%; secondary raw material 5%; newspapers sold by their editorial office 1.5%. Article 258 grants the deduction only to trade, manufacturing, catering and "other activity" — so filing rental income or a property sale as "other activity" understates the tax.
Expense deduction: a percentage of expenses is subtracted from the tax — 9.5% of the cost of goods purchased for trade, 5% for manufacturing, 9% for catering, 6% for other activity. When expenses are high the tax never drops below the floor, and the surplus carries to the next quarter (within the year).
The calculator is indicative for a single activity. A real quarterly filing allocates expenses across activities and accounts for carried-forward balances and documents — that is what an accountant does.
Who pays turnover tax?
Sole proprietors and LLCs with annual turnover up to 115 million AMD that are not VAT payers.
What are the turnover tax rates in 2026?
Trade 10%, manufacturing 7%, catering 12%, other 10%. Activities on the Government's high-tech list pay 1%.
How do expenses reduce the tax?
A percentage of documented expenses is subtracted from the tax (e.g. 9.5% of the cost of goods for trade). The tax never falls below the minimum floor.
What if turnover exceeds 115 million AMD?
The company moves to the general regime — VAT and profit tax. We help plan that transition ahead of time.