Tax
A flat personal income tax and a unified Tax Code
The Tax Code of 2016, in force from 2018, consolidated Armenian tax law. Personal income tax is a flat 20 percent, corporate profit tax is 18 percent, and VAT is 20 percent with a registration threshold.
Key rules
- Jurisdiction — National. Administered by the State Revenue Committee.
- Deadline — Annual profit tax returns and payment: 20 April following the reporting year
- Deadline — VAT returns: monthly or quarterly by the 20th of the following period
Governing law
- Tax Code of the Republic of Armenia2016, in force 1 January 2018
In practice
The Tax Code brought income tax, profit tax, VAT, excise and turnover tax into a single instrument with common procedural rules. Personal income tax was moved to a flat 20 percent rate, completing a phase-down from an earlier progressive scale. A simplified turnover tax is available to smaller businesses below a revenue threshold, and a micro-enterprise regime exempts the smallest operators. Armenia has an extensive treaty network and applies transfer pricing rules to related-party transactions. Tax disputes go first through administrative appeal to the State Revenue Committee and then to the Administrative Court.