Taxation of individuals in Armenia

List of taxes (fees) applicable in Armenia for individuals:

• Income tax (IT);
• Social payments;
• Property tax for vehicles;
• Real estate tax

As a rule, the tax status of an individual affects the taxation of his income in the case of income tax. However, in the case of special tax regimes, income may be taxed regardless of tax residency. Also, the taxation of property does not depend on the tax status. Select the category of objects of taxation that interests you.

Armenia applies the global principle of income taxation. That is, tax residents of Armenia pay tax on income received from sources both in Armenia and outside Armenia. Tax non-residents pay tax only on income from sources in Armenia (clause 1, article 141 of TC RA). This principle is shown schematically below.

The procedure for determining the source of income has its own characteristics depending on the type of income. Select the income that is relevant to you below and find out the procedure for its taxation, taking into account your tax status (tax resident or non-resident), as well as the requirements of currency control when receiving such income.

Choose the object of taxation you are interested in and get acquainted with the procedure for taxation in Armenia.