DoubleTaxationTaxes on salary: Armenia preliminary data
How much income tax and social contributions are paid on a salary in Armenia, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | AMD 26,819,523 ≈ €60,000 |
|---|---|
| Income tax | AMD 5,363,905 ≈ €12,000 |
| Employee contributions | AMD 300,000 ≈ €671 |
| Take-home pay | AMD 21,155,619 ≈ €47,329 |
| Employer's labour cost | AMD 26,819,523 ≈ €60,000 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 AMD 13,409,762 | €60,000 AMD 26,819,523 | €120,000 AMD 53,639,047 |
|---|---|---|---|
| Sole proprietor | AMD 2,472,381 20.5 % | AMD 4,644,763 19.2 % | AMD 8,989,526 18.6 % |
| Company | AMD 2,667,202 22.1 % | AMD 5,334,403 22.1 % | AMD 10,668,806 22.1 % |
| Sole proprietor · Turnover tax (shrjanarutyan hark) — trade and other activities | AMD 1,400,976 11.6 % | AMD 2,741,952 11.4 % | AMD 5,423,905 11.2 % |
| Sole proprietor · Micro-enterprise system | AMD 0 0.0 % | above the regime's limit | above the regime's limit |
Special tax regimes
Reduced income tax for R&D staff in high technology
For employees · rate 10.0 %
Who: Staff in government-listed high-tech occupations working on research and experimental development approved by the expert commission; not foreigners without Armenian residence status.
Salaries are taxed at 10% instead of 20%.
Legal basis: Tax Code of Armenia, Art. 150(1.1)
Tax residence
The tax residence check does not cover Armenia yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 446.992056 AMD (Central Bank of Armenia — official rate set 30 Dec 2025, the rate in force on 2 Jan 2026 (holiday), 2026-01-02) ↗
Sources
- ARLIS (Armenian Legal Information System) — Tax Code of the Republic of Armenia, version in force from 1 Sep 2026: Arts. 125, 150, 254, 258, 266-269
- ARLIS — Law on Funded Pensions, version in force from 18 May 2026: Arts. 5, 6, 15
- Central Bank of Armenia — exchange rates web service (ExchangeRatesByDate 2026-01-02)
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.