Armenia
Western Asia · AM · 48 treaties
What is the tax system in Armenia?
Armenia operates a worldwide tax system. The personal income top rate is 20%, and the corporate tax rate is 18%.
Tax profile
| Corporate income tax | 18% |
| Withholding — dividends | 5% |
| Withholding — interest | 10% |
| Withholding — royalties | 10% |
| VAT / GST (standard) | 20% |
| Personal income (top rate) | 20% |
| Capital gains | 0% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Basic |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- What are the key tax rates in Armenia?
- Armenia's personal income tax has a top rate of 20%, corporate tax is 18%, and capital gains are 0%. The standard VAT is 20%.
- How long does it take to become a tax resident in Armenia?
- It takes 183 days of physical presence to establish tax residency in Armenia.
- Are there withholding taxes on dividends in Armenia?
- Yes, there is a 5% withholding tax on dividends in Armenia.
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- Presence in Armenia for 183 days or more in the fiscal year (calendar year)
- Center of vital interests in Armenia (location of primary personal and economic ties, including home, family, or main business)
- Being in the civil service of the Republic of Armenia while temporarily working outside Armenia
Tax residency is based on annual day-count and center-of-vital-interests tests, with no multi‑year tail or citizenship/domicile rules, so stopping residency is generally achieved by leaving Armenia and shifting vital interests away, plus filing the final annual return.
Source: State Revenue Committee of the Republic of Armenia
Tax treaty network (53)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Austria | 15% | 10% | 5% |
| Belarus | 15% | 10% | 10% |
| Belgium | 15% | 10% | 8% |
| Bulgaria | 10% | 10% | 10% |
| Croatia | 10% | 10% | 5% |
| Cyprus | 5% | 5% | 5% |
| Czechia | 10% | 10% | 10% |
| Estonia | 15% | 10% | 10% |
| Finland | 15% | 5% | 10% |
| France | 15% | 10% | 10% |
| Georgia | 10% | 10% | 5% |
| Germany | 10% | 5% | 6% |
| Greece | 10% | 10% | 5% |
| Hong Kong S.A.R. | 5% | 5% | 5% |
| Hungary | 10% | 10% | 5% |
| India | 10% | 10% | 10% |
| Indonesia | 15% | 10% | 5% |
| Iran | 15% | 10% | 5% |
| Ireland | 15% | 10% | 5% |
| Israel | 15% | 10% | 10% |
| Italy | 10% | 10% | 7% |
| Kazakhstan | 10% | 10% | 10% |
| Kuwait | 5% | 5% | 10% |
| Latvia | 15% | 10% | 10% |
| Lebanon | 10% | 8% | 5% |
| Lithuania | 15% | 10% | 10% |
| Luxembourg | 15% | 10% | 5% |
| Malta | 10% | 5% | 5% |
| Moldova | 15% | 10% | 10% |
| Netherlands | 15% | 5% | 5% |
| Poland | 10% | 5% | 10% |
| Portugal | — | — | — |
| Qatar | 10% | 5% | 5% |
| Romania | 10% | 10% | 10% |
| Russia | 10% | 10% | 0% |
| Republic of Serbia | 8% | 8% | 8% |
| Singapore | 5% | 5% | 5% |
| Slovakia | 10% | 10% | 5% |
| Slovenia | 10% | 10% | 5% |
| Spain | 10% | 5% | 10% |
| Sweden | 15% | 5% | 5% |
| Switzerland | 15% | 10% | 5% |
| Syria | 10% | 10% | 12% |
| Tajikistan | 10% | 10% | 10% |
| Thailand | 10% | 10% | 15% |
| Turkmenistan | 15% | 10% | 10% |
| Ukraine | 15% | 10% | 0% |
| United Arab Emirates | 3% | 0% | 5% |
| United Kingdom | 15% | 5% | 5% |
| Canada | 15% | 10% | 10% |
| China | 10% | 10% | 10% |
| Denmark | 15% | 10% | 10% |
| Kyrgyzstan | 10% | 10% | 10% |