Individuals and companies need separate answers
A person can become tax resident without obtaining citizenship, while a company’s registration and Armenian activity create another set of obligations. Start by identifying the taxpayer, income category and tax year.
Personal income
Ordinary employment is taxed at 20%, with separate rates for dividends, specified interest, royalties and rent. Residence can bring the whole year into scope. Use the personal guide for the detailed tests and payroll illustration.
Companies and entrepreneurs
The ordinary company rate is 18% on taxable profit. Turnover and microenterprise systems require affirmative eligibility; a small annual revenue figure alone is not enough.
VAT and everyday purchases
The standard VAT rate is 20%, with statutory zero-rated and exempt categories. A quoted business price should specify whether VAT is included and whether the customer can recover it.
Assets held before the move
Do not assume an automatic immigration-date cost reset. Securities exemptions, personal-property rules and gross-receipt taxation mean the asset’s classification can matter more than a headline capital-gains rate.
Documents that make a comparison reliable
Retain the move calendar, foreign tax returns, company records, purchase costs, contracts and insurance history. Compare the total household and company cost across both the origin and destination systems, including later distributions and departure transactions.
Sources & research notes4 references
Sources supporting this guide. Research draft awaiting editorial review.
Social and health obligations
The pension contribution has a statutory salary-base ceiling. The 2026 health-insurance system uses coverage and income-history rules, while the current defence levy has its own threshold. They must not be collapsed into a single flat social-tax percentage.