Armenia's tax system runs on strict deadlines, and missing them can result in penalties. Below is a general orientation guide — exact dates and requirements depend on your company's tax regime and can change, so it's always worth confirming current details.
The tax year
Armenia's tax year matches the calendar year, from January 1 to December 31.
Companies under the general tax system
Companies under the general system pay profit tax (18% of net profit) through monthly advance payments based on the prior year's profit. The annual return is typically due by April 20 of the following year.
VAT (Value Added Tax)
The VAT rate is 20%. Registration becomes mandatory once annual turnover exceeds the established threshold. Registered taxpayers file monthly VAT returns.
Choosing a tax regime
Newly registered companies must submit their tax regime application within 20 days of registration; otherwise the general system applies automatically. Existing companies can typically apply to change their regime annually, between January 1 and February 20.
Individual entrepreneurs
The standard deadline for individual entrepreneurs' annual income declaration is March 2 to July 1. Note that in recent years, extended transitional deadlines have applied to certain reporting periods, so it's always worth checking the current year's exact dates with the State Revenue Committee or with us.
Why deadlines matter
Late filings result in penalties and interest, and repeated violations can draw closer attention from tax authorities. Consistent, organized accounting is the most reliable way to avoid surprises.
This article is for general orientation, not individual tax advice. To confirm your company's specific deadlines and obligations, get in touch with us.