Armenia (AM)
Affordable Caucasus base with a fast-growing tech scene, rich culture, straightforward residency options, low flat income tax, strong diaspora links and increasingly international Yerevan.
Tax & Payslip Guide
Understanding your taxes in Armenia — tax year Calendar year.
📊 Income Tax Brackets
| Income from | Income to | Rate | Notes |
|---|---|---|---|
| 0 | ∞ | 20% | Armenia uses a flat personal income tax rate for most employment and service income in 2026. |
🏛️ Social Contributions
Mandatory for many employees born in 1974 or later and available voluntarily for some other residents. Check the State Revenue Committee calculation rules before signing a net-salary offer.
A separate security/stamp payment that appears on Armenian payroll calculations and can surprise newcomers comparing gross and net pay.
Mandatory from 1 January 2026 for employees earning above AMD 200,000/month. Two-tier fixed monthly contribution: AMD 4,800/month for gross monthly income AMD 200,001–500,000; AMD 10,800/month for gross monthly income above AMD 500,001. Covers access to the state universal health insurance program. Employer deducts and remits on the employee's behalf.
🛒 VAT Rates
Armenia has exempt and special-regime activities, including turnover-tax and microenterprise regimes for qualifying small businesses.
🧾 Sample Payslip Decoder
🌍 Special Expat Tax Rules
There is no broad expat tax holiday. Foreigners usually become Armenian tax residents by physical presence and domestic residence rules, then should review treaty relief and foreign-source income reporting with a local accountant.
📋 Double Tax Treaties
Armenia maintains double-tax treaties with many countries. Treaty residence certificates and proper documentation matter for dividends, royalties, employment income, and remote work.
Tax & Payslip
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