Microbusiness turnover cap
Sources agree, not verifiedMicrobusiness is available if last year’s turnover across all activities was at most AMD 24,000,000.
Method and sources
How we calculate
Every amount comes from the rules below. Each rule has an ID, a status, its sources and the date we last checked it. Nothing is hidden in the code.
Rules last checked on October 1, 2026.
Tax year 2026. Rules last checked on October 1, 2026.
All rules are drafts collected from secondary sources. An Armenian accountant has not reviewed them yet, so every result is labelled as an estimate.
How the estimate works
- Your income is converted to Armenian dram (AMD) once, when you enter it, using the exchange rate shown.
- Each line is rounded to whole AMD.
- We never tell you which regime to choose. We highlight the lowest estimated cost among the options you appear eligible for; options marked “Unclear” are left out of that comparison.
- When sources disagree on a value, we use one value for the main number and show the range it could fall in.
- Costs we cannot estimate reliably, such as the social payment or VAT, are listed as “Not included” rather than guessed.
Assumptions
- Last year’s turnover is assumed to equal this year’s income. Stamp duty and health insurance depend on it.
- No expenses claimed. Documented expenses may lower turnover tax.
- No employees.
- No other income.
What the statuses mean
- Verified by an accountant
- Confirmed by an accountant.
- Sources agree, not verified
- Several sources agree. Still needs an accountant’s sign-off.
- Sources disagree
- Sources disagree. Where they give different values, we show a range.
- Not confirmed
- No reliable source found yet.
All rules
Microbusiness
Activities excluded from microbusiness
Sources agree, not verifiedExcludes legal, accounting, auditing, consulting and notarial services. The list was widened on July 1, 2025 with further professional and staffing categories. Educational services reportedly remain eligible.
Disputed microbusiness exclusions
Sources disagreeSources disagree. One says that since July 1, 2025 microbusiness is not available for IT and data processing, advertising, translation, medicine, dentistry and most professional B2B services. An older one lists design, marketing and translation as excluded, some only in Yerevan.
Turnover tax
Turnover tax cap
Sources agree, not verifiedTurnover tax is available if last year’s turnover across all activities was at most AMD 115,000,000.
Activities excluded from turnover tax
Sources agree, not verifiedExcludes NACE groups M69 (legal and accounting), M70 (management consulting), N78.2 and N78.3 (temporary staffing), plus banks, credit and insurance organisations, investment firms, pawnshops, payment organisations, gambling, notaries and audit firms.
Disputed turnover tax exclusions
Sources disagreeOne source also lists market research, advertising, engineering, architectural design and healthcare as excluded from turnover tax from July 1, 2025.
- Sources
- S1
- Status
- For information only · Last checked October 1, 2026
Expenses under turnover tax
Sources disagreeDocumented expenses may reduce turnover tax down to a floor, reported as 1% for trade, 3% for manufacturing, 4.5% for services and 1% for IT (no reduction). Sources disagree; the calculator ignores expenses.
Leaving turnover tax
Sources agree, not verifiedA turnover taxpayer that stops qualifying, for example by exceeding the cap, must notify the tax authority within 20 days.
- Sources
- S7
- Status
- For information only · Last checked October 1, 2026
VAT
High-tech (IT) rate
IT rate: conditions
Sources agree, not verifiedThe high-tech turnover rate applies to Government-defined high-tech and IT activities when at least 90% of revenue comes from them. Valid from January 1, 2025 to December 31, 2031, for companies and IEs.
IT rate: High-Tech Registry
Sources disagreeSources disagree on whether registering in the High-Tech Registry of the Ministry of High-Tech Industry is required. One says service-based IT work needs no separate certification.
IT rate: turnover cap
Sources agree, not verifiedThe high-tech rate also requires turnover below AMD 115,000,000.
- Sources
- S10
- Status
- For information only · Last checked October 1, 2026
Turnover tax rates
Turnover tax rate: trade
Sources agree, not verified10% of turnover for buying and selling goods.
Turnover tax rate: recyclable materials
Sources agree, not verified5% for trade in Government-listed recyclable materials.
Turnover tax rate: manufacturing
Sources agree, not verified7% of turnover for manufacturing and production.
Turnover tax rate: public catering
Sources agree, not verified12% of turnover for public catering.
Turnover tax rate: rent, interest, royalties
Sources agree, not verified10% on rent, interest and royalties.
Turnover tax rate: other activities
Sources agree, not verified10% of turnover for other activities, including general services.
Turnover tax rate: high-tech and IT
Sources agree, not verified1% of turnover for qualifying high-tech activities (see IT-01 and IT-02).
Fixed IE payments
Fixed monthly payment
Sources disagreeA fixed monthly payment for an IE on turnover tax. Sources disagree on the total: one gives a single payment, another an income tax part plus a social contribution part. We use AMD 5,000 per month.
Other values reported: AMD 10,000
Social (pension) payment for IEs
Not confirmedReported as 5% if annual income is below AMD 6,000,000; above that, 10% of income minus AMD 300,000. It is unclear whether it applies to foreign nationals, to turnover tax or microbusiness IEs, or depends on age. Not included in estimates.
- Sources
- S16
- Status
- For information only · Last checked October 1, 2026
Stamp duty for IEs
Sources agree, not verifiedAnnual income up to AMD 12,000,000: AMD 12,000 per year. Above that: AMD 120,000 per year.
Health insurance for IEs
Sources agree, not verifiedAMD 129,600 per year if last year’s turnover exceeded AMD 2,400,000.
Health insurance bands for later years
Not confirmedFrom the next calculation base onward, the amount will depend on annual turnover bands that have not been found yet.
Microbusiness with employees
Sources agree, not verifiedAMD 5,000 per month for each employee. Outside the scope of this calculator.
- Sources
- S9
- Status
- For information only · Last checked October 1, 2026
General tax system
General system: tax on IE profit
Sources disagreeSources disagree on the rate for an IE: some give 23% of the tax base, others imply the flat personal income tax rate.
Other values reported: 20%
General system: VAT
Sources agree, not verified20%; mandatory above AMD 115,000,000, voluntary below. Not calculated here.
VAT on services for foreign clients
Not confirmedNot confirmed. One source says many services to foreign clients can be zero-rated if documented.
- Sources
- S15
- Status
- For information only · Last checked October 1, 2026
Employees
Employee income tax
Sources agree, not verifiedA flat 20% personal income tax on salary.
Employee stamp duty
Sources disagreeMonthly salary up to AMD 1,000,000: AMD 1,000 per month. Above that: AMD 15,000 per month. Single source; older rules had more bands.
- Sources
- S17
- Status
- Used in calculations · Last checked October 1, 2026
Employee social payment
Not confirmed5% for monthly income below AMD 500,000. The formula and cap above that are not confirmed. Not included.
- Sources
- S16
- Status
- For information only · Last checked October 1, 2026
Employee health insurance
Not confirmedNot confirmed. Not included.
- Sources
- No source found yet.
- Status
- For information only · Last checked October 1, 2026
Tax residency
Tax residency: day count
Sources disagreeYou are a tax resident if physically present 183 days or more. Sources disagree on the period: the calendar year, or any 12-month period starting or ending in the tax year.
Tax residency: centre of vital interests
Sources agree, not verifiedYou are also a tax resident if your centre of vital interests (family, main home, main economic activity) is in Armenia, even with fewer days.
Residents and non-residents
Sources agree, not verifiedResidents are taxed on worldwide income, non-residents on Armenian-source income only. The personal income tax rate (20%) is the same for both.
IE registration and residency
Sources disagreeSome marketing-style sources say IE registration may support residency or a residency certificate without proving the day count. Not confirmed.
Deadlines
Regime election after registration
Sources agree, not verifiedChoose turnover tax, microbusiness or the IT rate within 20 days of registering as an IE.
Annual regime election
Sources agree, not verifiedExisting taxpayers choose or change their regime by February 20 each year.
Missing the election deadline
Sources agree, not verifiedIf you miss the election deadline, the general system applies for the whole year.
Quarterly turnover tax
Sources agree, not verifiedTurnover tax is calculated and paid each quarter, by day 20 of the month after the quarter ends.
Fixed monthly payment date
Sources disagreeBy day 20 of each month. Depends on FX-01.
- Sources
- S1
- Status
- Used in calculations · Last checked October 1, 2026
Health insurance payment date
Sources agree, not verifiedBy April 20 of the year after the income year.
Stamp duty payment date
Sources disagreeReported as due together with the health insurance payment. Inferred, not confirmed.
- Sources
- S5
- Status
- For information only · Last checked October 1, 2026
Income declaration: transitional window
Sources agree, not verifiedFor the previous tax year, a transitional window from March 2, 2026 to November 1, 2026.
Income declaration window
Sources agree, not verifiedFrom March 2 to July 1 of the year after the income year.
- Sources
- S11
- Status
- Used in calculations · Last checked October 1, 2026
Who must file the income declaration
Not confirmedWhether foreign nationals must file the universal income declaration is not confirmed.
- Sources
- S11
- Status
- For information only · Last checked October 1, 2026
Currency conversion
Currency conversion
Not confirmedHow foreign-currency income is converted into AMD is not confirmed. We use default rates you can edit: AMD 385 per USD, AMD 445 per EUR and AMD 4.8 per RUB. These are placeholders.
- Sources
- No source found yet.
- Status
- Used in calculations · Last checked October 1, 2026
How activities map to regimes
This is our simplification of the eligibility rules above, and the part most in need of an accountant’s review.
Sources
Many sources come from one law firm’s website and several are marketing content, so we treat their agreement as weaker than agreement between independent firms or the law itself. Primary sources to check are the Tax Code on arlis.am and the State Revenue Committee (src.am).
- [S1] armenian-lawyer.com: Taxes in Armenia: Complete Guide for Foreigners (2026)https://armenian-lawyer.com/taxes-armenia/
- [S2] armenian-lawyer.com: IE Registration for Non-Residentshttps://armenian-lawyer.com/uncategorized/armenia-individual-entrepreneur-registration-non-residents/
- [S3] armenian-lawyer.com: Micro-Business Tax Threshold 2027https://armenian-lawyer.com/business-immigration/armenia-micro-business-tax-threshold-2027/
- [S4] armenian-lawyer.com: Micro-business tax exemptions (2025, older)https://armenian-lawyer.com/business-immigration/armenias-micro-business-tax-exemptions-and-how-to-qualify/
- [S5] Easy Life Consulting: Tax changes for IEs from 2026 (MHI and stamp duty)https://www.easylife.am/en/post/tax-changes-for-individual-entrepreneurs-in-armenia-starting-2026-health-insurance-and-stamp-duty
- [S6] Profin Consulting: Turnover Tax in Armenia 2026https://profin.am/en/turnover-tax-in-armenia-2026-what-foreign-entrepreneurs-need-to-know-before-they-register/
- [S7] Fincore: Turnover Tax System: What Changed from 2025https://fincore.am/turnover-tax-changes-2025-part-1/
- [S8] EasyTaxes: Armenia Tax Regimes 2026https://easytaxes.am/en/article/tax-regimes-in-armenia
- [S9] Deel: Sole proprietorship in Armeniahttps://www.deel.com/blog/sole-proprietorship-armenia/
- [S10] armenian-lawyer.com: High-tech tax incentives 2025–2031https://armenian-lawyer.com/immigration/armenias-high-tech-tax-incentives-2025-2031-1-turnover-tax-60-pit-reimbursement-and-200-salary-deduction-how-to-qualify/
- [S11] Retrieve: Taxes in Armenia: The Ultimate 2026 Guidehttps://www.retrieve.am/en/blog/taxes-in-armenia-the-ultimate-2026-guide-for-businesses-and-individuals
- [S12] Repat Armenia: Recent tax changeshttps://www.repatarmenia.org/repatriate/practical-information/financials/recent-tax-changes-and-associated-obligations
- [S13] EY Armenia: Tax alert, high-tech amendmentshttps://www.ey.com/en_am/technical/tax-and-law-alerts/ey-armenia-tax-alert-on-new-tax-code-amendments-in-armenia-benefits-for-the-high-tech-sector
- [S14] armenian-lawyer.com: 1% tech turnover taxhttps://armenian-lawyer.com/business-immigration/armenia-1-percent-tech-tax/
- [S15] Profin Consulting; Alpha Accounting: How to register as an IE; Taxes for freelancers 2026https://profin.am/en/how-to-register-as-an-ie-in-armenia/https://alphaaccounting.am/blog/taxes-for-freelancers-in-armenia/
- [S16] Solar Staff: Freelance and taxes: Armeniahttps://help.solarstaff.com/en/articles/9242723-freelance-and-taxes-armenia
- [S17] Alpha Accounting; Profin Consulting: Taxes in Armenia: complete guide; Corporate tax 2026https://alphaaccounting.am/blog/taxes-in-armenia-complete-guide/https://profin.am/en/corporate-tax-in-armenia-2026-rates-rules-deadlines-and-how-to-pay/
- [S18] Gratanet: Double taxation treaties in Armeniahttps://gratanet.com/publications/specifics-of-application-of-double-taxation-treaties-in-armenia
- [S19] armenian-lawyer.com: Tax residency and the universal income declarationhttps://armenian-lawyer.com/immigration/armenia-tax-residency-and-the-universal-income-declaration-who-must-file-and-what-penalties-apply/
- [S20] armenian-lawyer.com: Tax residency certificatehttps://armenian-lawyer.com/tax-residency-certificate/
- [S21] Resident Armenia: Tax residencyhttps://residentarmenia.com/en/tax-residency/
Disclaimer
This is an estimate based on rules last checked on October 1, 2026. It is not tax advice. Rules change; confirm with a licensed accountant before making decisions.