By May 1, 2025, all citizens must submit an income declaration
By May 1, 2025, all employees (except foreign citizens) in Armenia must file tax declarations.
In December 2022, the National Assembly approved a project to implement a universal income declaration system for citizens, under which all Armenians will be required to submit an annual income report to the state starting in 2025.
Electronic identification will be necessary for this, and several methods are available: The “Yes em” national identification platform, The State Revenue Committee (SRC) website, using an ID card and a card reader, via a SIM card (which can be obtained at any mobile operator’s service center).
Most declarations will be generated automatically, based on the database of the State Revenue Committee.
By submitting a declaration, individuals can receive up to 100,000 AMD as a tax refund for education and health insurance expenses (only within the framework of the civil service insurance package). For this, the university or hospital sends an electronic invoice to the tax service, and the citizen must then submit an application to the SRC, specifying the bank account where the amount will be credited.
Some declarations will be processed automatically, meaning income will be displayed automatically. For example, if you work at multiple places, those incomes will immediately appear in the declaration. You only need to declare income that is not automatically visible. For instance, if a citizen works in a ministry, the income from there will automatically appear in the declaration and does not need to be added. However, if the same citizen is also engaged in agriculture alongside their job, the income from the harvested produce will not appear. The citizen must declare this agricultural income.
In addition to Armenian citizens, individuals who reside in Armenia for more than 180 days are considered residents and are also required to file a declaration.