Individual - Foreign tax relief and tax treaties

Last reviewed - 14 December 2023

Foreign tax relief

Tax residents are allowed to credit foreign taxes paid on income received abroad against their Armenian tax liabilities. The amount of foreign tax credit is limited to the amount of Armenian tax that would arise from the equivalent income in Armenia.

Tax treaties

Armenia has double tax treaties (DTTs) with the below countries:

Austria India Russia
Belarus Indonesia Serbia
Belgium Iran Slovenia
Bulgaria Ireland Slovakia
Canada Italy Spain
China (P.R.C.) Kazakhstan Sweden
Croatia Kuwait Switzerland
Cyprus Latvia Syria
Czech Republic Lebanon Tajikistan
Estonia Lithuania Thailand
Finland Luxembourg Turkmenistan
France Moldova Ukraine
Georgia Netherlands United Arab Emirates
Germany Poland United Kingdom and Northern Ireland
Greece Qatar
Hungary Romania