تاريخ آخر تحديث: 10 November 2026
An Armenian company or individual entrepreneur (IE) can use the micro-business regime if its turnover from all activities in the previous tax year did not exceed AMD 24,000,000 (about USD 66,400 at the house rate of AMD 361.36 per USD, CBA rate of 19 October 2026), its activity is not on the statutory exclusion list, and it files the micro-business election on time (قانون الضرائب Art. 267). A micro-business is exempt from state taxes on its micro-business activity, with a short list of exceptions; the most important is income tax on employees’ pay, which is still withheld at the general rate (Art. 269).
A Ministry of Finance draft published for consultation on 2 November 2026 would raise the threshold to AMD 50,000,000 for companies and IEs. It is a draft, open for comment until 23 November 2026, and the rules below are the law in force. The proposal is summarised in its own box further down.
في لمحة
| البوينت | Rule in force (November 2026) | مصدر |
|---|---|---|
| عتبة | Previous-year turnover from all activities of AMD 24,000,000 or less (about USD 66,400) | Tax Code Art. 267(3) |
| من يستطيع استخدامه | Resident commercial organisations and IEs; individuals without IE status only for the activities in Annex 3 of the Tax Code | Art. 267(1), (4) |
| الموعد النهائي للانتخابات | 20 February (inclusive) for the year; a newly registered business by the 20th day after registration | Art. 267(1)(1)-(2) |
| معفى | State taxes on micro-business activity, including VAT and profit tax | المادة 269(1) |
| لا يزال مستحق الدفع | Import taxes, income tax withheld from payments to individuals, excise, environmental tax, road tax | المادة 269(2) |
| Outside the exemption | Funded pension for employees, stamp duty, universal health insurance | Separate laws, see below |
| Losing status mid-year | From the moment turnover passes AMD 24,000,000 until the end of that year | المادة 268(1)(2) |
من المؤهل
The AMD 24 million turnover test
The test looks back at the previous tax year and adds up turnover from every activity of the business, including activity taxed under the turnover-tax regime (Art. 267(3) and (3)(1)). It is a ceiling on sales over the previous tax year; profit plays no part in it.
Turnover means business income receivable for supplying goods, performing work or providing services, without VAT, excise or environmental tax (Art. 4(1)(50)). Loans and capital contributions paid into the account are not sales and do not count towards it. Where a business has been reorganised, Art. 267(3)(2) adds the predecessors’ turnover.
Resident companies and IEs, including foreign-owned ones
The regime is open to resident commercial organisations and individual entrepreneurs (Art. 267(1)). A company is resident if it is registered in Armenia (Arts. 22(1) and 23(1)), so an Armenian LLC owned entirely by foreigners can qualify. A branch of a foreign company is not an Armenian-registered company and does not meet this test. The related-party exclusions below apply whatever the owners’ nationality.
An individual without IE status has a narrower route: only the activities listed in Annex 3 of the Tax Code (Art. 267(4)), declared to the State Revenue Committee (SRC) before the activity starts or continues (Art. 267(2)). The SRC issues the patent within one working day.
Filing the election
- An existing company or IE elects by 20 February (inclusive) of the tax year, and the status runs from 1 January (Art. 267(1)(1)).
- A newly registered business elects by the 20th day after registration (inclusive), and the status runs from registration (Art. 267(1)(2)).
- Meeting the turnover test does not switch the regime on automatically; the election is what brings the business in.
If you are setting up the business now, the election deadline is counted from the registration date. Our خدمة تسجيل الأعمال covers the filing.
من هم المستبعدون؟
Art. 267(5) excludes the following, whatever their turnover. The exclusion attaches to the business: an eligible side activity does not bring an excluded business into the regime.
| Excluded group | من يشمله |
|---|---|
| Finance and gaming (point 1) | Banks, credit organisations, insurers, insurance agents and brokers, crypto-asset service providers, investment companies, securities-market professionals, pawnshops, currency exchange, investment funds and fund managers, payment and settlement organisations, notaries, casinos, prize games and lotteries, saunas and bathhouses, audit organisations |
| Trade (point 1) | Organisations and IEs engaged in trading (buying and reselling) |
| Professional and technical services (point 2) | Consulting, legal, accounting, engineering, advertising, design, marketing, translation, expert and examination services, medical care, dental technicians, hairdressing, body care, vehicle repair and maintenance, intermediary services (including real-estate brokerage and letting), software development, information processing and transmission, research and experimental development, construction, architectural and construction design, real-estate valuation and measurement, and similar services |
| Catering in Yerevan (point 2) | Public catering within Yerevan, except meals tied directly to accommodation in a tourist house under Annex 3 |
| Management consulting and staffing (point 2.1) | Economic activity classes 70 (head offices; management consulting), 78.2 (temporary staffing) and 78.3 (other labour supply) |
| Route transport (point 2.2) | Operators of inter-regional and intra-regional routes and bus or minibus passenger transport on them |
| State-duty activities (point 4) | Activities under Arts. 19.7 and 19.8 of the Law on State Duty, for those activities only |
| Related parties (points 6 and 7) | Persons related under Art. 30(1) (with a narrow exception where the related business has filed a cessation notice and stopped trading); persons the SRC declares related under Art. 30(2) whose combined turnover exceeds AMD 24,000,000 |
| Joint and agency arrangements (point 8) | Parties to joint-activity contracts under Art. 31, goods commission contracts, and agency contracts for supplying goods in the agent’s own name |
| Hiring by non-IE individuals (point 9) | Individuals without IE status who use the labour of other non-IE individuals |
| Rent, interest and royalties (point 11) | Organisations and IEs that are the receiving party under a current contract for rent, interest or royalties (interest on a current-account balance at the servicing bank is allowed) |
Points 2.1 and 2.2 were added by law HO-72-N and took effect on 1 July 2025 (its Art. 9(3)).
Exclusions already adopted for 2027
Three further exclusions are law but not yet in force:
- From 1 January 2027: operators of e-commerce platforms (HO-83-N, Arts. 17 and 19(1)).
- From 1 February 2027: organisations that are participants (shareholders) of a bank (HO-385-N, Arts. 12 and 14(1)). SRC Order 1001-N adds a matching line to the micro-business application form from the same date.
- From 1 June 2027: realtor and property-management services (HO-391-N, Arts. 2 and 4). Real-estate brokerage is already excluded under point 2.
What the exemption covers
A micro-business is exempt from state taxes on its micro-business activity, including tax-agent obligations and profit-tax advance payments (Art. 269(1)). For a company that means no VAT and no profit tax on that activity; for an IE, no VAT and no income tax on that business income. Art. 269(2) keeps these taxes in place:
- taxes on imports, including imports from other EAEU countries;
- income tax on taxable payments to individuals who are not IEs or notaries, which the business calculates and pays as tax agent;
- excise tax, environmental tax and road tax.
The exemption covers state taxes only. State duties, the stamp duty, pension contributions and health insurance come from other laws and are dealt with below. Income is still accounted for under section 6 of the Tax Code (Art. 269(3)), and transaction documents are issued electronically (Art. 56(3)).
Payroll is not exempt
Salaries paid by a micro-business carry income tax at the general rate of 20% (Tax Code Art. 150), withheld and paid by the business (Art. 269(2)(2)).
Employees born on or after 1 January 1974 are in the funded pension system: 5% of monthly salary up to AMD 500,000 (about USD 1,384), and above that 10% of salary minus AMD 25,000 (about USD 69) (قانون المعاشات الممولة Arts. 5(1)(1) and 6(2)(1)), subject to the statutory ceiling. The stamp duty on employees applies as for any other employer.
Costs that apply to a micro IE anyway
| العناصر | المقدار | مصدر |
|---|---|---|
| Stamp duty (military-service compensation) | AMD 12,000 a year if the base is up to AMD 12,000,000 (about USD 33); AMD 120,000 a year above that (about USD 332) | ARLIS act 230046, Art. 12(1)(2) |
| Universal health insurance | AMD 129,600 a year (AMD 10,800 a month), about USD 359 | Law on Health Insurance, Arts. 11(2)(12) and 13(1) |
| Own funded-pension contribution | Voluntary for an IE that is exclusively a micro-business | Law on Funded Pensions Arts. 2(1)(2), 2(1)(9) and 5(8) |
Health insurance covers individual entrepreneurs registered in Armenia, and micro status does not remove it. It is being phased in by 2025 income: an IE that declared AMD 2,400,001 or more for 2025, micro-business turnover included, is in the 2026 phase; an IE at AMD 2,400,000 (about USD 6,642) or less joins on 1 January 2027 (Art. 45(1)(5)-(6)). The start date of monthly payments for the 2026 group has not been confirmed against the amended text.
Since 1 July 2026 the stamp-duty section of the annual report is filled in automatically for an IE that is exclusively a micro-business (SRC Order 1438-N as amended by Order 1827-N).
التقارير
A micro-business files an annual turnover report by 1 February of the following year. A business that pays salaries also files the monthly income-tax return for its employees, because the withholding obligation survives. Sales still need transaction documents, and keeping a running total of turnover is how you know when the AMD 24,000,000 line is close.
When micro status ends
If turnover in the current year passes AMD 24,000,000, micro status ends from the moment it is exceeded until the end of that year (Art. 268(1)(2)). Turnover earned before that point stays exempt; the change is not retroactive. Art. 268 lists the other grounds for losing status, such as becoming an excluded business.
After cessation the business may elect turnover tax by filing no later than the 20th day after the day micro status ended (Art. 254(1)(3)), if it meets the turnover-tax conditions in Art. 254, including the AMD 115,000,000 ceiling (about USD 318,000). Otherwise the general regime applies. For the rest of that year, tax bases formed after cessation are taxed under the regime that applies from then on (Art. 272(1)).
| النظام الحاكم | Turnover limit | الضرائب الرئيسية |
|---|---|---|
| المشاريع الصغيرة | AMD 24,000,000 in the previous year | State taxes exempt, except Art. 269(2) |
| ضريبة غير مباشرة | AMD 115,000,000 | Turnover tax at the rate set for the activity |
| النظام العام | بدون سلوفان | VAT, and profit tax (companies) or income tax (IEs) |
Rates under the turnover-tax and general regimes are set out in our guide to الضرائب في أرمينيا.
Proposed, not law: draft 10825
The Ministry of Finance published a draft amendment to the Tax Code on the e-draft portal with public consultation from 2 to 23 November 2026. It is a published draft in consultation; the measures below are proposals.
- The threshold would rise from AMD 24,000,000 to AMD 50,000,000 (about USD 138,000) for organisations and IEs. Individuals without IE status would keep AMD 24,000,000 for Annex 3 activities, and those activities would be limited to orders from the population.
- Profit tax: costs of services received and works accepted from turnover-tax payers would not be deductible. Goods are not covered by this new limit.
- Turnover tax: costs of services and works bought from micro-businesses would not reduce turnover tax.
- A business with specified violations recorded in administrative acts (under Tax Code Arts. 408, 410, 412, 415 or 416) would be barred from the micro and turnover-tax regimes for the year of the violation and the next four tax years. It would stay in the regime while it challenges the act in court.
- A new objective related-party test would catch a business that continues the same activity at a closed business’s address within three months, if it meets two of five indicators, such as taking on 30% of the former staff or using the old cash register. Such a business would be excluded until liquidation or deregistration.
- Proposed commencement is 1 January 2027, with the new cost rules tied to services and works supplied after that date.
For what the Government has adopted and proposed for 2027 more broadly, see our التوقعات الضريبية لعام 2027.
