Income declaration in Armenia: A complete guide to everything you need to know
YEREVAN, January 21. /ARKA/. The State Revenue Committee of Armenia has provided answers to the most frequently asked questions regarding who must file an income tax return in 2025 for the 2024 reporting year.
- Do I need to file an income tax return in 2025?
If you are a resident of the Republic of Armenia and were employed (under an employment contract) or worked under a civil contract during 2024, receiving income subject to income tax under this contract, or if you filed a return for the previous reporting year (2023), and are included in other groups required to file a return in 2025 (the full list is here: https://src.am/am/getNews/833), then YES, you must file an annual income tax return this year. - Do I need to file a tax return if I worked for several months in 2024?
Yes, you must file a tax return even if you worked for only one month in 2024, and you must file a return for the entire year. - If I filed a return in 2024, do I need to file a return this year?
Yes, if you filed a return in 2024 for the 2023 reporting year, you must also file a return this year, even if you did not work in 2024 or are not a declarant for any other reason. - Do I need to file a return if I do not have Armenian citizenship or only have a residence permit, but live and work in Armenia?
No, only citizens of the Republic of Armenia who are residents of the Republic of Armenia are required to file a return. - How do I know if I am a resident of the Republic of Armenia?
To be considered a resident of the Republic of Armenia, you must be physically present in Armenia for 183 or more days during the tax year and/or your center of vital interests must be in Armenia. This means your family, home or apartment, personal or family property, or place of professional or other activity must be located in Armenia. Residents also include individuals who are in civil service in the Republic of Armenia and temporarily working outside the territory of Armenia.
6. Do I need to file a declaration if I am a citizen of the Republic of Armenia but work and live abroad?
If you are a citizen of the Republic of Armenia but live and work abroad, you will only need to file a declaration if you are also considered a resident of the Republic of Armenia. (See question 5).
7. If I was employed in 2024 (even for a few months) but am abroad in 2025, will I still need to file a declaration?
Even if you worked for only a few months in 2024, but are abroad in 2025, you must still file a declaration if you are considered a resident of the Republic of Armenia. (See question 5).
8. Do minors need to file a declaration?
No, citizens of the Republic of Armenia who are residents and are considered minors as of December 31, as well as their parents, guardians, or trustees, are not required to file a declaration. A parent, guardian, or trustee will file a declaration on behalf of the minor only if the minor has rented out an apartment or performed other independent professional work.
9. If I did not work during 2024 but received transfers to my bank account or card, including from abroad, do I need to file a declaration?
No, if you did not work during 2024 and are not a declarant under other provisions of the law, but received transfers to your bank account or card (both within Armenia and from abroad), you are not required to file a declaration in 2025.
10. Do I need to file a declaration if I live in Armenia but work for a company located abroad?
Yes, if you are a citizen and resident of the Republic of Armenia but work from Armenia for a company located abroad (i.e., you receive a salary from abroad), you must file a declaration. However, this income will not be taxed in Armenia if you have already received a taxable salary from a country where the income tax rate is 20% or more. If the income tax in that country is less than 20%, you will need to pay the difference in Armenia. For example, if the income tax rate in the country where you received your salary is 18%, you will need to pay the remaining 2% in Armenia.
11. Do citizens forcibly displaced from Nagorno-Karabakh need to file a declaration?
If you are a citizen forcibly displaced from Nagorno-Karabakh and were employed during 2024, but do not have RA citizenship (you have a passport with code 070), you are not required to submit an annual income tax return, as only citizens of the Republic of Armenia who are residents of Armenia are required to do so.
12. Is an individual entrepreneur required to file a declaration?
If you are registered as an individual entrepreneur, you are not required to file a declaration based solely on your registration. You will only need to file a declaration if, in 2024, you were simultaneously an employee and received taxable income under a civil law contract, or if you are a declarant for other reasons.
13. Do persons on parental leave (or other types of leave) need to file a declaration?
Yes, if you are on parental leave, you are still considered an employee and must file an annual income tax return.
14. Do pensioners need to file a declaration?
No, pensioners are not required to file a declaration unless, during 2024, they were also employed, received taxable income under a civil law contract, or were declarants for other reasons.
15. If your only income is a benefit, disability pension, or military pension, do you need to file a tax return?
No, if your only income during 2024 was a benefit, disability pension, or military pension, you are not required to file a return in 2025, unless you were also an employee, received taxable income under a civil law contract, or were a declarant for other reasons during 2024.
16. If you are engaged in independent professional activity (self-employment, freelancing), do you need to file a tax return?
Yes, if you were engaged in independent professional activity during 2024 and received taxable income, you must file an income tax return this year. If the individual is a minor, the declaration must be filed by a parent, guardian, or trustee.
17. If you received a grant or scholarship in 2024, are you required to file a tax return?
No, if you received a scholarship or grant during 2024, you are not required to file a return unless you were also employed, received taxable income under a civil law contract, or were a declarant for other reasons. (If you are considered a declarant under the law, you must include information about this income, which is non-taxable, in your return).
18. If you received a loan of 20 million drams or more in 2024, do you need to file a declaration?
No, a loan (including a mortgage) is not considered taxable income. If you received a loan of 20 million drams or more in 2024, you are not required to file a declaration in 2025 based on this. However, if you are a declarant for other reasons under the law, you must include information about any income received from the loan, which is non-taxable.
19. If you rented out real estate in 2024, is this a basis for filing a declaration?
Yes, if you rented out your real estate in 2024, you are required to file an annual income tax return and pay 10% income tax to the state budget. (For minors, this will be handled by a parent, guardian, or trustee.)
20. If you sold real estate in 2024, do you need to file a return?
If you sold real estate in 2024 and received income from the sale, you are not required to file a return based on this in 2025 unless you are a declarant for other reasons as established by law. If you are considered a declarant under another provision of the law, you must include in your return the income from the sale, which is non-taxable if the property was sold to a non-tax agent (e.g., an individual).
