Taxes for Business
Business Taxation Options
In Armenia, medium and large businesses pay taxes on ordinary rates, while small businesses can take advantage of special tax regimes that reduce tax burden and paperwork.
Tax-free status is granted to micro-businesses, IT start-ups, companies operating in free economic zones, industrial zones, some border towns and villages. Investment projects are encouraged by tax incentives and government assistance programs.
Mandatory Tax Payers
Resident companies;
Individual entrepreneurs;
Non-resident companies doing business in Armenia through permanent representation.
Company Taxes in Armenia