Armenia tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Armenia tax profile, with a provisional figure from a published summary where the engine has none yet.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Sources last checked 9 November 2026. Figures last changed 9 November 2026. Profile last reviewed 27 May 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Armenia | 20%* | 10%† | 5%† | 20%† | 20% | 0%* |
* Provisional — not yet verified by the Sovereign engine. salary: from KPMG, read 10 November 2026. crypto gains: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Armenia profile carries an accepted source for it.
† This figure rests on a PwC, KPMG tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Armenia?
Provisionally 20%: the top rate on a salary from a KPMG summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. flat 20% on wages; 10% for qualifying high-tech R&D staff.
How are capital gains taxed in Armenia?
The top rate on a long-term capital gain is 10%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Armenia?
The top rate is 5% on dividends and 20% on interest.
How is crypto taxed in Armenia?
In our model Armenia does not tax a private investor's gain on crypto assets, but the engine has no computed figure for it. Provisionally 0%: the top rate on a crypto gain from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. Fungible crypto disposals are exempt; unique tokens and certain incentive assets have a separate rule.
Does Armenia tax foreign income?
Yes. Armenia taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Armenia have a wealth tax?
No. Armenia has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Armenia have an exit tax for individuals?
No. In our model Armenia does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does Armenia have?
Our profiles list 6 regimes: Micro-Business (0% Tax); Turnover Tax (Small Business) — information only; not numerically modelled; IT Startup (1% Turnover Tax) (up to 7 years); Qualifying deposit or regulated debt interest; Developer property sold to tax agent; Non-entrepreneurial property sold to individual. Each has its own conditions.
When do you become tax resident in Armenia?
The Armenia day test (183 days in the calendar tax year): 183 days in the calendar tax year, including arrival and departure. Family, home, principal work location, government service and treaty facts can establish or affect residence with fewer days.
Residence decides whether Armenia taxes you on these rates. See the Armenia day-count test and count your own days.
Sources
The Armenia profile cites 6 sources for these rules, 2 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- Armenian Tax Code article 150(7) · official, retrieved 2026-11-09
- Law HO-175-N of 29 May 2025 amending the Tax Code of the Republic of Armenia (arts. 147(1)(16.1), 150(9.1)) · official, retrieved 2026-10-02
- PwC Worldwide Tax Summaries - Armenia individual taxes · summary, retrieved 2026-11-09
- KPMG Thinking Beyond Borders — Armenia property disposals · summary, retrieved 2026-11-09
- PwC Worldwide Tax Summaries — Armenia individual taxes on personal income · summary, retrieved 2026-11-09
- KPMG Thinking Beyond Borders — Armenia interest categories · summary, retrieved 2026-11-09
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Armenia with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Armenia side by side with other countries, see every country or try the live demo.
Other countries in Eastern Europe: Azerbaijan, Bosnia and Herzegovina, Bulgaria, Belarus, Czech Republic, Estonia.