Criteria for tax residency in Armenia

If you already know the criteria for the tax residency of Armenia, just proceed to the selection of the object of taxation relevant to you. Or read below for details on the Armenian tax residency criteria.

As a general rule, individuals who actually stay in the Republic of Armenia for at least 183 calendar days during a calendar year are recognized as tax residents (Article 25 of TC RA).
In addition, a tax resident of Armenia is an individual whose center of vital interests is located in the Republic of Armenia, which is recognized as the place where the family and economic interests of an individual are concentrated. Armenia is considered such a place if the following conditions are met:
1) there is a house or apartment in Armenia;
2) the family is in Armenia;
3) the main place of professional or other activity is located in Armenia.

The occurrence of the obligation to pay tax depends on the type of income (wages, income from the sale of property, dividends, etc.), therefore, the detailed procedure for fulfilling the tax obligation is described on the corresponding page dedicated to a specific income.

Regardless of whether the criteria for recognizing you as a tax resident of Armenia are met, you may be a tax resident in another country. Check it out by selecting another jurisdiction that is relevant to you here.

As noted above, tax residency is determined based on the results of the year and for the entire calendar year - the tax period for income tax.
The procedure for calculating income tax depends on the type of income of an individual, therefore, a detailed procedure for fulfilling a tax liability is described on the corresponding page dedicated to a particular income.

So, if you are a tax resident of Armenia or have income from special regime activities in Armenia or property in Armenia, then go to the page for choosing the object of taxation relevant to you.

Regardless of whether the criteria for recognizing you as a tax resident of Armenia are met, you may be a tax resident in another country. Check it out by selecting another jurisdiction that is relevant to you below.