Published: 26.03.2026
The source lists standard rates of 20% for legal entities, from 23% for individuals, 20% corporate profit tax and 20% VAT. It also describes a simplified regime for certain legal entities and sole proprietors, involving turnover tax and patent tax where applicable.
Armenia’s tax burden depends on the taxpayer’s status and on whether the standard or simplified regime applies. For people relocating to work as individuals, sole proprietors or through a company, this affects initial cost estimates and the choice of business structure. The source specifically mentions sole proprietors and self-employed people, making it most relevant to business relocants and those planning to earn income in Armenia. It is worth reading during relocation financial planning, while the applicable regime depends on the activity and turnover.