Armenia

Western Asia · AM · 48 treaties

Tax profile

What 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 (50)

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.