Armenia individual entrepreneur fixed costs and deadlines 2026

The fixed costs of an individual entrepreneur in Armenia in 2026 come on top of the turnover percentage, and there are three of them: stamp duty of AMD 12,000≈Estimate: Uses at least one rule that an accountant has not verified yet. or AMD 120,000≈Estimate: Uses at least one rule that an accountant has not verified yet. a year depending on income, mandatory health insurance of AMD 129,600≈Estimate: Uses at least one rule that an accountant has not verified yet. if last year's turnover went above AMD 2,400,000≈Estimate: Uses at least one rule that an accountant has not verified yet., and a fixed monthly payment of AMD 5,000≈Estimate: Uses at least one rule that an accountant has not verified yet. or AMD 10,000≈Estimate: Uses at least one rule that an accountant has not verified yet., depending on which source you believe. On a small turnover these fixed costs can be bigger than the tax itself.

The amounts are the easy part. Who has to pay them, and by when, is less settled than most guides admit, especially if you are a foreigner. This post lists every charge, says plainly where the sources disagree, and ends with one calendar for the year. If you want the total for your own income, the calculator adds these charges to your estimated tax and shows your next deadline.

What an individual entrepreneur in Armenia pays in fixed costs in 2026

This is what our rule set for 2026 contains, before the questions about foreigners further down.

A microbusiness IE pays no turnover tax and, in our rule set, no fixed monthly payment either. Stamp duty and health insurance still apply. If you are weighing that regime, who qualifies for microbusiness is the first thing to check. The percentage rates by activity are in our turnover tax post.

Health insurance: who pays in 2026 and how much

The health insurance charge for individual entrepreneurs is new, and it is the one people miss. The payment made in 2026 is based on your 2025 turnover. If that turnover was above AMD 2,400,000≈Estimate: Uses at least one rule that an accountant has not verified yet., you owe a flat AMD 129,600≈Estimate: Uses at least one rule that an accountant has not verified yet. for the year. It is not a percentage, so it weighs much more on a part-time translator than on a full-time developer.

The threshold is a cliff. Turnover of exactly AMD 2,400,000≈Estimate: Uses at least one rule that an accountant has not verified yet. owes nothing. One dram more owes the full amount.

A newly registered IE has no previous-year turnover, so it pays nothing in its first year. A designer who registered last autumn and billed a German agency for a couple of months may stay under the line; the same designer with a full year of invoices will not. The calculator assumes a steady state, with last year's turnover equal to this year's, so in your first year it shows a cost you will only meet the following year. How we calculate explains that assumption.

What happens from next year is also open. Our rule set does not know how the charge based on 2026 turnover will be worked out FX-05: Health insurance bands for later years. Not confirmed. Some guides expected bands by turnover. Our reading of the health insurance law suggests a flat premium instead, with the turnover threshold being a one-year transitional rule. Treat both readings as unconfirmed until the rule set is updated.

How the stamp duty works and what the bands are

The stamp duty is a contribution to the Servicemen's Insurance Fund, which is why forums call it the military fee. For an IE there are two bands FX-03: Stamp duty for IEs. Sources agree, not verified: AMD 12,000≈Estimate: Uses at least one rule that an accountant has not verified yet. a year if annual income is AMD 12,000,000≈Estimate: Uses at least one rule that an accountant has not verified yet. or less, and AMD 120,000≈Estimate: Uses at least one rule that an accountant has not verified yet. a year above that.

There is no sliding scale between them. If your income lands just above AMD 12,000,000≈Estimate: Uses at least one rule that an accountant has not verified yet., the whole year moves to the higher band. If you invoice in dollars or euros, exchange rate moves alone can push you across it without any new work, so check where you stand in the autumn rather than in the spring.

The due date is the weakest part. Guides say stamp duty is paid together with health insurance, around April 20≈Estimate: Uses at least one rule that an accountant has not verified yet. of the following year, but our rule set marks that as inferred and not confirmed DL-07: Stamp duty payment date. Sources disagree. Our reading of the stamp duty law points to the same April deadline. That matches the guides, and it is still waiting for an accountant to sign it off.

Is the fixed monthly payment one charge or two?

The sources disagree on this one FX-01: Fixed monthly payment. Sources disagree. One says an IE on turnover tax pays AMD 5,000≈Estimate: Uses at least one rule that an accountant has not verified yet. a month. Another says AMD 5,000≈Estimate: Uses at least one rule that an accountant has not verified yet. of income tax plus a social contribution of the same size, AMD 10,000≈Estimate: Uses at least one rule that an accountant has not verified yet. in total. Forum threads repeat both versions, usually without a source.

Our reading of the Tax Code is that both are partly right. The first part, a fixed profit tax, would be owed by every IE on turnover tax, including those on the IT rate. The second part is the social payment, and it would only be owed by people inside the funded pension system, which brings in the questions about age and residence status below. Not confirmed yet.

The timing is disputed too. Our rule set uses day 20≈Estimate: Uses at least one rule that an accountant has not verified yet. of each month DL-05: Fixed monthly payment date. Sources disagree, and our reading of the law suggests the year's amount may instead be due by the April of the following year. Paying monthly is not late under either reading, so that is the safe habit.

The calculator uses the lower figure, AMD 5,000≈Estimate: Uses at least one rule that an accountant has not verified yet. a month, and marks the line as an estimate.

Do foreign IEs owe the social payment?

Our rule set does not know FX-02: Social (pension) payment for IEs. Not confirmed. The open points are whether it applies to foreign nationals, whether it applies to IEs on turnover tax or microbusiness, and whether there is an age criterion. The calculator leaves it out of the total and says so on the result.

Our reading of the funded pensions law is that the payment depends on your year of birth and, for a foreigner, on holding Armenian residence status. If that holds, a Russian who arrived on a visa-free stay and registered an IE without a residence permit would not owe it, and the same person would start owing it once a permit is granted.

The same question reaches further than the pension. Our reading of the stamp duty and health insurance laws is that foreigners without residence status are outside both. That would make the fixed costs for a foreigner without a permit much smaller than the table above. It is a reading of the law, not an accountant's answer, so the calculator still includes both charges for everyone.

Residence status here means a residence permit. It is a different test from tax residency, which is about days in the country. Many foreigners now get a permit on the strength of their IE, and the new Law on Foreigners changes how that works from November 1, 2026. If your permit status changes during the year, ask an accountant from which month these charges start.

Armenia IE tax deadlines for 2026 in one calendar

The dates below come from our rule set. Where a date is disputed, the table says so.

Two of these trip people up more than the rest. The regime election after registration is short and has no second chance until the next year. And April is crowded: turnover tax for the first quarter, possibly the fixed payments for the previous year, health insurance and stamp duty can all land in the same month.

Whether a foreigner has to file the annual income declaration at all is unclear DL-10: Who must file the income declaration. Not confirmed. Our reading is that it covers resident Armenian citizens, and that a foreigner files only for personal income nobody withheld tax on, so IE income alone would not trigger it. Confirm before you skip it.

Do these costs continue if you stop working or suspend the IE?

Our rule set does not answer this, and we have not found a source we trust. Armenian forums ask exactly this about the fixed monthly payment: does a suspended IE still owe it for the suspended months? We do not know. Ask the State Revenue Committee or an accountant before you suspend, and keep the answer in writing.

What follows from the rules we do have: health insurance is based on last year's turnover, so a quiet year does not cancel a bill earned the year before. Stopping work in March does not remove the April payment for the year you worked.

There is also a residence angle. If your permit rests on your IE, the new law expects the State Revenue Committee's records to show taxes from that business within 180 days after the status is granted, or the status loses force. An IE that goes quiet straight after the permit is issued puts the permit at risk, whatever the tax answer is.

How to pay IE taxes in Armenia

Reports such as the quarterly turnover tax calculation are filed online with the State Revenue Committee, and the money goes to the state budget by bank transfer.

We have not checked the current step-by-step against an official source for this post, so we do not list portals or account numbers here. Your Armenian bank can tell you how its app or branch handles payments to the state budget, and many freelancers hand the whole thing to an accountant for a monthly fee. If you do not have an Armenian account yet, see opening a bank account as a foreigner. If you are still setting up, start with registering an IE as a foreigner.

Questions people ask

Does a microbusiness IE pay the fixed monthly payment?

Not in our rule set. A microbusiness IE pays no turnover tax and no fixed monthly payment, but stamp duty and health insurance still apply.

Do I pay health insurance in my first year as an IE?

No. The charge is based on the previous year's turnover, so the first bill comes in the year after you register, and only if that turnover exceeded AMD 2,400,000≈Estimate: Uses at least one rule that an accountant has not verified yet..

Can I pay the fixed monthly payment for the whole year at once?

Possibly. Our rule set uses a monthly date, and our reading of the law suggests payment by the April of the following year is allowed. Paying monthly is the version that is not late under either reading.

Is the stamp duty prorated if I register mid-year?

We do not know. The rule set gives annual amounts by income band and says nothing about part years. Ask an accountant.

What happens if I miss the regime election?

The general system applies for the whole year DL-03: Missing the election deadline. Sources agree, not verified, and you can only change by February 20≈Estimate: Uses at least one rule that an accountant has not verified yet. of the next year.

Will these amounts be the same in 2027?

Not necessarily. Each tax year has its own rule set, and the health insurance basis from 2026 turnover onward is one of the open questions. We will update this post when the rule set for the next year is written.