Armenia

Tax returns

Individuals who receive income that has not been subject to Armenian tax at source are required to file a personal tax declarations by November 1st of 2026 for the calendar year 2025. Starting from 2027, the filing period shall be from March 2 to July 1 of the following year.

Payment of tax

Any income payment by a tax agent to an individual is subject to withholding unless the payment is to an individual entrepreneur and against appropriate invoices, and (or) the parties have signed a contract that indicates the individual’s tax identification number (TIN), passport data, domicile in Armenia, and the number of the state registration certificate issued when business activity commenced. If the purchase is not documented according to the requirements of the tax law, tax agents have to withhold income tax at the rate of 20%.

WHT from payments to individuals must be transferred to the State Budget not later than the 20th day of the following month.

The tax corresponding to the personal tax declarations must be paid by November 1st.