Armenia Personal Income Tax
Detailed personal income tax rates and rules for Armenia in 2026.
Armenia applies a flat 20% personal income tax on all taxable income. This rate was introduced in 2020, replacing the previous progressive system. Residents are taxed on worldwide income. Non-residents are taxed at 20% on Armenian-sourced income. Individual entrepreneurs may use a simplified turnover tax system.
| Income Range (AMD) | Tax Rate |
|---|---|
| ֏0+ | 20% |
Filing Deadline
April 20 (annual return for non-employment income)
Residency Rule
An individual present in Armenia for 183+ days in a calendar year is a tax resident. Residents are taxed on worldwide income.
Additional Notes
Armenia has become attractive for remote workers and IT professionals due to its flat tax rate, low cost of living, and growing tech ecosystem. Micro-entrepreneurship and IT sector exemptions provide additional benefits.
How Armenia Income Tax compares
Armenia’s top personal income tax rate of 20% is the 142nd highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Asia’s regional average of 22.2%.
