Armenia
Individual - Foreign tax relief and tax treaties
Last reviewed - 17 July 2024Foreign 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 |