Current as of 21.10.2026. This article collects the 2025-2026 changes to the Armenian Tax Code that we confirmed from the texts of the laws on arlis.am. Tax residency is covered separately: Tax residency in Armenia.
Summary
| Law | In force from | Who is affected | Essence |
|---|---|---|---|
| HO-285-N | 01.01.2025 | IEs and LLCs on turnover tax, micro-business | new rates and deduction, list of exclusions from micro-business |
| HO-324-N | 30.10.2025 | Armenian citizens who are tax residents | pre-filled annual income declaration |
| HO-200-N | 01.07.2026 | traders and makers of gold items, car sellers under trade-in | VAT base |
HO-285-N: turnover tax and micro-business (from 01.01.2025)
The law was adopted on 12.06.2024 and entered into force on 1 January 2025 (text).
- Turnover tax rates went up. In the earlier wording trade was taxed at 5%, production 3.5%, other activity 5%, public catering 6% (translation of the Code on arlis). Now: trade 10%, production 7%, public catering 12%, other activity 10%.
- An expense deduction applies to four activity types: trade 9.5% of expenses (minimum tax 1% of the base), production 5% (3%), public catering 9% (3.5%), other activity 6% (4.5%).
- Public catering outside Yerevan: if activity is exclusively public catering outside Yerevan, the new rules apply from 1 January 2026; the previous rules applied before that (Art. 16 part 6 of the law).
- High technology: the 1% rate applies from 1 January 2025 to 31 December 2031 (HO-500-N of 04.12.2024).
- Micro-business: the list of exclusions in Art. 267 part 5 was widened. Among others, trade (purchase and sale) and public catering in Yerevan are excluded.
- Notaries and providers of advocate services are included in the list of those who cannot apply turnover tax (Art. 254 part 3 point 3).
Details and calculations: Tax regimes for IEs and IE turnover limits.
HO-324-N: personal income declaration (from 30.10.2025)
The law was adopted on 24.10.2025 and entered into force on 30.10.2025 (text).
- Who files: tax residents of Armenia who are citizens of Armenia on 31 December of the reporting year, except minors (Art. 156 part 4.1).
- When: from 2 March (the next working day if that is a day off) to 1 July of the year following the reporting year. In the version of the Code before this law, the general deadline for this category was 1 May (translation of the Code on arlis).
- Pre-filling: the tax authority fills in the declaration from its data; the individual can change and file it (Art. 156.1).
- If not filed: the pre-filled declaration is deemed submitted (Art. 156.1 part 4).
- Non-taxable income received from family members is not declared. Family here means a spouse, parents, brothers and sisters, children (including adopters and adoptees), grandparents and grandchildren.
- Compensation of social expense (Art. 158 part 3) is paid if the declaration was filed and signed with an electronic signature.
- Transitional rules: for the 2025 reporting year the pre-filled declaration became available from 2 March 2026, and it can be changed and filed up to and including 1 November 2026 (Art. 10 part 3 of the law).
- If you applied for an Armenian ID card but have not received it by the deadline, then for liability purposes the deadline for filing and paying tax moves to the 25th of the month after the card is printed (Art. 53 part 6).
HO-200-N: VAT on gold items (from 01.07.2026)
The law was adopted on 06.05.2026, published on 21.05.2026 and applies from 1 July 2026 (text).
- Maker of gold items (including with precious stones): the VAT base is the difference between the usual base under Art. 61 and the documented acquisition price of the gold and stones used in the item. This base cannot be below 10% of the usual one.
- Trader in such items: the base is the difference between the usual base and the acquisition price of the item (with VAT). Input VAT on such transactions is not offset (new point 13 in Art. 72 part 1).
- Free transactions and transactions at a price 20% or more below the real one (without VAT): the base is 80% of the real value. The rule also extends to resale of cars under trade-in (Art. 62 part 21).
- The new gold rules apply to transactions after 1 July 2026.
Not covered
Popular reviews mention other changes: a ban on VAT offset for passenger cars from 01.08.2025, rules for the initial cost of crypto-assets (Art. 16.1), simplified rules for permanent establishments of non-residents and a profit tax exemption for the health insurance fund. We did not find the texts of laws containing these provisions in a primary source, so we do not include them. For other 2026 amendments, check the Code on arlis.am.
Frequently asked questions
What turnover tax rates apply in Armenia from 2025?
Trade 10%, production 7%, public catering 12%, other activity 10%, rent, interest and royalties 10%, high technology 1% (Art. 258 as amended by HO-285-N). For trade, production, catering and other activity the tax is reduced by an expense deduction.
Who files the annual personal income declaration?
Tax residents of Armenia who are citizens of Armenia on 31 December of the reporting year, except minors. The tax authority pre-fills the declaration, and it can be filed from 2 March to 1 July (Art. 156 part 4.1).
What if I do not file the pre-filled declaration?
A declaration pre-filled by the tax authority is deemed submitted (Art. 156.1 part 4). You can change the data during the set period before it is deemed submitted.
By when can I change the declaration for 2025?
The pre-filled declaration for the 2025 reporting year can be changed and filed up to and including 1 November 2026 (HO-324-N, Art. 10 part 3).
What does HO-200-N change from 1 July 2026?
For gold items, including those with precious stones, the VAT base is the difference between the usual base and the documented acquisition price of the gold or item. For free transactions and transactions at a significantly lower price on resale of cars under trade-in, the base is 80% of the real value.
Sources and laws
This article is for general information and does not replace advice on your specific case.
