Freelancer in Armenia: turnover tax and micro-business
Freelancers in Armenia usually register as individual entrepreneurs and choose between the turnover tax and the micro-business regime. Rates changed in 2025, so this page sticks to what the law says and tells you what to confirm.
Key facts
- Turnover tax limit
- AMD 115 million of turnover a yearTax Code of Armenia (ARLIS)
- Micro-business limit
- AMD 24 million of turnover in the previous year; lost for the rest of the year if crossedTax Code of Armenia (ARLIS)
- Micro-business exclusions
- Legal, accounting, audit, consulting and some other services cannot use itTax Code of Armenia (ARLIS)
- Turnover tax rate for services
- Changed from 2025. We could not confirm the 2026 rate on an official page, so we do not quote itState Revenue Committee of Armenia
Why there is no calculator here
A tax estimate is only useful with the right rate. The turnover tax rates for services were raised from 2025, and IT has its own reduced regime with conditions. Until we read the current rate on the State Revenue Committee site, a number here could mislead you.
What to ask before you register
Ask the State Revenue Committee or an accountant three things: which rate applies to your activity code in 2026, whether your work counts as consulting, and whether the micro-business regime is open to your activity.
Also ask about fixed monthly payments and health insurance, which some entrepreneurs owe on top of the turnover tax.
Getting paid in dollars
Turnover is counted in dram. The dram has been strong against the dollar for the last few years, so the same dollar invoice now counts for fewer dram. The USD to AMD page in our rates shows how far it moved.
Questions
Can a software developer use the micro-business regime?
Not always. The list of excluded activities was widened in 2025. Confirm your activity with the State Revenue Committee.
Where is the law itself?
The Tax Code of Armenia is published in English on ARLIS, linked above. The State Revenue Committee publishes guidance in Armenian and English.
Not tax, legal or financial advice. Rules change and your case may differ; check with the authority linked above or an accountant before you act. Terms