COMPREHENSIVE GUIDE
Armenian Tax Reporting Calendar: Critical Deadlines for 2025
A complete breakdown of all essential tax filing deadlines and compliance requirements for both residents and non-residents operating in Armenia.
Armenia's tax landscape has undergone significant changes with the introduction of the Universal Income Declaration System being implemented between 2023 and 2025. Understanding these developments is critical for both residents and non-residents to ensure timely compliance and avoid costly penalties.
This comprehensive tax calendar provides a structured overview of all reporting obligations and deadlines throughout the 2025 fiscal year, tailored specifically for individuals and businesses operating within Armenia's jurisdiction.
Important Update for 2025
As of April 2025, the Armenian parliament has approved extensions to several key filing deadlines. For the 2024 reporting year (filed in 2025), the deadline for submitting income tax returns has been extended from May 1 to November 1, 2025. This article has been updated to reflect these changes.
Quick Reference Calendar: Key Tax Deadlines for 2025
| Deadline | Tax Obligation | Applies To | Notes |
|---|---|---|---|
| January 1 - November 1, 2025 | Annual Income Tax Return (2024) | Resident individuals | Extended deadline (originally May 1) |
| February 20, 2025 | Turnover Tax Status Declaration | Businesses | For qualifying as turnover taxpayer |
| February 20, 2025 | Microbusiness Status Declaration | Small businesses | For qualifying for tax exemptions |
| 20th of each month | Monthly VAT Returns | VAT-registered entities | For previous month |
| 20th of month after quarter-end | Quarterly VAT Returns | Foreign businesses | For Armenian-source income |
| April 20, 2025 | Annual Corporate Income Tax Return | Resident companies | For 2024 tax year |
| Mar 20, Jun 20, Sep 20, Dec 20 | CIT Advance Payments | Businesses | Quarterly advance payments |
| December 1, 2025 | Property Tax Payments | Individual property owners | Annual property tax obligation |
| June 1 & December 1, 2025 | Property Tax Payments | Entity property owners | Biannual property tax obligation |
Note: Special deadlines may apply to specific industries or tax regimes. For personalized guidance, consult with our Armenian tax experts.
Resident Individual Tax Obligations
Armenian residents (individuals present in Armenia for 183+ days in a 12-month period) are subject to taxation on their worldwide income. With the implementation of the Universal Income Declaration System, reporting requirements have become more comprehensive.
Key Deadlines for Residents
January 1 - November 1, 2025
Submission period for personal income tax returns covering the 2024 tax year. This deadline has been extended from the traditional May 1 deadline.
November 1, 2025
Deadline for payment of any additional income tax liabilities for the 2024 tax year.
What Must Be Reported by Residents
Note: Only Armenian citizen residents are required to file income declarations.
- Worldwide income from all sources (employment, self-employment, investments, etc.)
- Income from rental properties (both in Armenia and abroad)
- Dividend income and interest earnings
The standard income tax rate for residents in 2025 is 20% on most types of income.
Get Expert Guidance on Resident Tax ComplianceNon-Resident Tax Obligations
Non-residents are individuals who spend fewer than 183 days in Armenia during a 12-month period. Unlike residents, non-residents are taxed only on their Armenian-source income.
Key Deadlines for Non-Residents
April 20, 2025
Filing period for non-resident individuals who received Armenian-source income in 2024 that was not subject to withholding tax at source.
What Must Be Reported by Non-Residents
- Employment income from Armenian employers or for work performed in Armenia (only if tax hasn't been paid by the employer; if the payment was made by an IE or LLC, the tax must have been paid)
- Income from services provided to Armenian clients (if the client is a legal entity, they have likely already paid the taxes)
- Rental income from Armenian properties (if the payer is a tax agent, they have likely paid the taxes)
- Dividends, interest, or royalties from Armenian sources (if paid by a tax agent, taxes have likely been paid)
Withholding Tax Rates for Non-Residents (2025)
- Dividends: 5% (may be reduced under tax treaties)
- Interest: 10% (may be reduced under tax treaties)
- Royalties: 10% (may be reduced under tax treaties)
- Rental income: 10%
- Employment income: 20% flat rate
Corporate Tax Reporting Calendar
Armenian companies and foreign entities with permanent establishments in Armenia face specific reporting requirements with strict deadlines. Failure to comply can result in significant penalties.
Key Corporate Tax Deadlines
April 20, 2025
Annual Corporate Income Tax (CIT) return filing deadline for the 2024 tax year.
March 20, June 20, September 20, December 20, 2025
Quarterly CIT advance payment deadlines (due on the 20th day of the last month of each quarter).
20th of each month
Monthly VAT and excise tax unified returns for the previous month (for VAT-registered entities).
February 20, 2025
Deadline for submitting declarations to qualify for turnover tax or microbusiness tax regimes.
Corporate Tax Rates (2025)
- Standard Corporate Income Tax rate: 18%
- Turnover Tax rate: Variable between 1,5-10% depending on business activities
- VAT standard rate: 20%
- Microbusiness: 0% (for qualifying businesses with revenue under AMD 24 million)
- IT and High-Tech Sector: Special 1% turnover tax (new incentive for 2025)
Recent Corporate Tax Changes (2025)
Effective from January 1, 2025, Armenia has introduced significant tax incentives for the high-tech sector and scientific research organizations. Eligible companies can benefit from a reduced 1% turnover tax rate rather than the standard CIT, and may receive reimbursements of up to 60% of income tax on salaries paid to new employees.
Property and Other Specialized Tax Deadlines
Property ownership and various special transactions in Armenia trigger specific tax reporting obligations that must be carefully observed.
Property Tax Deadlines
December 1, 2025
Annual property tax payment deadline for individual property owners (physical persons).
June 1 and December 1, 2025
Biannual property tax payment deadlines for entities owning property in Armenia.
For the 2025 reporting year, property tax (excluding agricultural land) will be calculated at 75% of the product of the cadastral value of the property.
Property Tax Rates (2025)
Residential Property Tax Rates:
- Property value up to 75 million AMD: 0.05% to 0.3% (progressively)
- 75-100 million AMD: 0.6%
- 100-200 million AMD: 1.0%
- Over 200 million AMD: 1.5%
Commercial Property Tax Rate:
0.3% of cadastral value for all commercial properties
Other Specialized Deadlines
20th day after each quarter
Quarterly reporting for foreign digital service providers on services provided to Armenian customers.
Penalties for Non-Compliance
Missing tax deadlines in Armenia can result in substantial penalties. Understanding the consequences of non-compliance is essential for proper risk management.
Late Filing Penalties
- Individual income tax returns: AMD 5,000 (approx. $10-$15) for ordinary individuals
- For major company participants: Up to AMD 50,000 (approx. $100)
- Corporate tax returns: 5% of the unpaid tax amount for each 15-day period of delay (capped at the total tax liability)
Late Payment Interest
- From January 1, 2025, the late payment interest rate is 0.075% for each day of delay
- Maximum interest accumulation period: 730 days
Misreporting Penalties
- Underreporting of income can result in penalties of 10% of the unreported amount
- Intentional tax evasion may lead to criminal liability in severe cases
Grace Period for 2025
Due to the transition to the Universal Income Declaration System, Armenian tax authorities have announced a more lenient approach to first-time declarants for the 2024 reporting year (filed in 2025). However, this leniency is not expected to continue beyond this transition period.
Special Considerations for International Taxpayers
Armenia has signed double taxation treaties with over 45 countries, potentially affecting reporting requirements and tax rates for international taxpayers.
Foreign Tax Credit
Armenian residents can claim foreign tax credits for taxes paid in other countries to avoid double taxation. These credits must be claimed on the annual income tax return.
Currency Considerations
When reporting foreign-source income, amounts must be converted to Armenian Dram (AMD) using the Central Bank of Armenia's exchange rate on the date the income was received.
Documentation Requirements
International taxpayers should maintain comprehensive documentation, including:
- Foreign tax payment certificates
- Proof of residence for tax treaty claims
- Bank statements showing international transfers
- Foreign income source documentation
Need Expert Guidance on International Tax Matters?
Navigating cross-border tax obligations can be complex. Our specialists can help ensure compliance with both Armenian and foreign tax requirements while optimizing your tax position.
Frequently Asked Questions
What is the Universal Income Declaration System in Armenia?
The Universal Income Declaration System is Armenia's new comprehensive tax reporting framework being implemented between 2023 and 2025. Under this system, all adult Armenian residents will eventually be required to file annual income declarations reporting their worldwide income. For the 2024 tax year (filed in 2025), the deadline has been extended to November 1, 2025.
How do I determine if I'm a tax resident of Armenia?
You are considered an Armenian tax resident if you spend 183 days or more in Armenia within any consecutive 12-month period. Residents are taxed on their worldwide income, while non-residents are only taxed on Armenian-source income.
What is the flat income tax rate in Armenia for 2025?
As of 2025, Armenia applies a flat personal income tax rate of 20% for both residents and non-residents. This applies to most types of income including employment, self-employment, and investment income.
What is the microbusiness tax regime in Armenia?
The microbusiness regime offers a 0% tax rate for eligible small businesses with annual revenue below AMD 24 million (approximately USD 60,000). To qualify, businesses must submit a declaration by February 20, 2025, and meet certain activity criteria.
How can non-residents minimize withholding taxes on Armenian income?
Non-residents may be eligible for reduced withholding tax rates under Armenia's tax treaties with over 45 countries. To claim these benefits, non-residents must provide proper documentation of tax residency in their home country and submit the appropriate forms to the Armenian tax authorities or the withholding agent.
What are the recent tax incentives for the technology sector in Armenia?
From January 1, 2025, Armenia has introduced significant tax incentives for the high-tech sector, including a special 1% turnover tax rate instead of the standard 18% corporate income tax. Additionally, eligible tech companies can receive reimbursements of up to 60% of income tax on salaries paid to new employees hired during 2025.
Have more questions about Armenian tax compliance?
Get Expert AnswersStay Compliant with Professional Assistance
Armenia's tax landscape is evolving rapidly with the implementation of the Universal Income Declaration System and recent amendments to the tax code. Staying compliant requires up-to-date knowledge and expertise.
Our team of Armenian tax specialists can provide:
- Personalized tax calendar creation with reminders for your specific obligations
- Preparation and filing of all required tax returns
- Strategic tax planning to minimize liabilities while ensuring full compliance
- Representation during tax audits and reviews
- Cross-border tax optimization for international clients
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For a printable PDF version of the Armenian Tax Reporting Calendar with additional details and compliance tips, download our free comprehensive guide.
Last updated: May 2025