Armenia

Individual - Foreign tax relief and tax treaties

Last reviewed - 05 February 2026

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