Question 1

What tax rate does an IT freelancer pay in Armenia?

Accepted Answer

Individual entrepreneurs on turnover tax can use the high-tech rate of 1% of turnover for Government-listed IT activities (TR-07). Our draft rules apply it when at least 90% of income comes from IT work (IT-01); otherwise the standard rate for services, 10%, applies (TR-06). Fixed IE charges come on top.

Question 2

Do I need to join the High-Tech Registry to use the IT rate?

Accepted Answer

Sources disagree (IT-02). Some say registration with the Ministry of High-Tech Industry is required; others say service-based IT work needs no separate certification. The calculator lists it as a point to confirm with an accountant.

Question 3

Can an IT freelancer use the microbusiness regime?

Accepted Answer

It is unclear. One source says IT and data processing have been excluded from microbusiness since July 1, 2025, while an older one lists different exclusions (MB-03). The calculator marks microbusiness as “Unclear” for IT work and leaves it out of the lowest-cost comparison.

Question 4

What else does an individual entrepreneur pay besides turnover tax?

Accepted Answer

Stamp duty of AMD 12,000 a year for annual income up to AMD 12,000,000, or AMD 120,000 above that (FX-03); health insurance of AMD 129,600 a year if last year’s turnover exceeded AMD 2,400,000 (FX-04); and a fixed monthly payment of AMD 5,000 or AMD 10,000, as sources disagree (FX-01). A social payment may also apply; it is not included (FX-02).

Question 5

When do I pay?

Accepted Answer

Turnover tax is paid every quarter, by day 20 of the month after the quarter ends (DL-04). Health insurance is paid once a year, by April 20 (DL-06). The calculator lists your dates for this year.

Tax calculator for IT freelancers in Armenia

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Tax calculator for IT freelancers in Armenia

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Frequently asked questions