Armenia Corporate Income Tax
Detailed corporate income tax rates and rules for Armenia in 2026.
Corporate TaxAMD
Armenia's corporate income tax rate is 18%. Certain sectors and activities benefit from tax incentives. IT companies can obtain special tax status reducing the effective tax burden. Micro-enterprises with turnover up to AMD 24 million pay 0% turnover tax.
Standard Rate
18%
Additional Notes
Armenia's free economic zones provide tax benefits for manufacturing companies. The IT sector benefits from special regimes with reduced social contribution rates.
How Armenia Corporate Tax compares
Armenia’s corporate tax rate of 18% is the 151st highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Asia’s regional average of 19.7%.
Armenia
18%
Asia average
19.7%
Global average
22.2%
