Armenia turnover tax calculator
An individual entrepreneur on turnover tax in Armenia pays 10% of turnover for most services, 1% for software development on the Government's high-tech list, plus AMD 5,000 a month of profit tax and AMD 5,000 of social payment. On AMD 1,000,000 of income in a month you pay AMD 20,000, of which AMD 10,000 a month is fixed, and keep AMD 980,000.
Turnover tax on services from 2025. Software on the high-tech list pays 1%.
Your turnover tax
Estimate- Tax per quarter
- AMD 60,000
- Tax per year
- AMD 240,000
- You keep per month
- AMD 980,000
- Of the yearly limit
- 10%
- Turnover tax return and payment
- By the 20th of the month after the quarter
- Fixed profit tax and social payment
- By 20 April of the next year
Software development (code 62.01) is on the high-tech list. Includes AMD 5,000 a month of profit tax and AMD 5,000 of social payment, owed if you were born in 1974 or later.
Turnover in dram. Leaves out VAT and profit tax after crossing the limit, salaries of staff and suspended months, when the fixed payments stop.
Worked example
On AMD 2,000,000 of income in a month you pay AMD 210,000, of which AMD 10,000 a month is fixed, and keep AMD 1,790,000.
With expenses: a designer with AMD 6,000,000 of turnover in a quarter and AMD 1,000,000 of documented costs pays AMD 600,000 less AMD 60,000, so AMD 540,000 of turnover tax, above the AMD 270,000 floor. The fixed AMD 30,000 for the quarter comes on top.
The rules we use
- Services
- 10% of turnover, less 6% of documented expenses, never below 4.5% of turnoverTax Code, Article 258
- Software
- 1% for activities on the Government's high-tech list, which includes code 62.01, until the end of 2031Government Decision No. 142-N (high-tech list)
- Fixed amounts
- AMD 5,000 a month of profit tax, plus AMD 5,000 of social payment if born in 1974 or laterTax Code, Article 125
- Limit
- AMD 115 million of turnover in the previous year; cross it this year and the regime ends from that momentTax Code, Articles 254 and 255
- Return and payment
- Quarterly, by the 20th of the month after the quarterTax Code, Articles 259 to 262
- Fixed amounts paid
- Once a year, by 20 April of the next yearTax Code, Article 136
- Cannot use turnover tax
- Legal, accounting, management consulting and staffing, from 1 July 2025Law HO-72-N (2025)
- Foreign currency
- In dram at the Central Bank of Armenia rate on the day the invoice is issuedTax Code, Article 16
What the calculator assumes
You are on the turnover tax for the whole year and your turnover is in dram. The fixed AMD 10,000 a month is included; leave it out if you were born before 1974, when only the AMD 5,000 of profit tax applies.
The dram rate that counts is the Central Bank of Armenia rate on the day you issue the invoice, not the day the money arrives. The calculator uses today's reference rate.
What the law leaves open
The 1% rate depends on your activity code being on the high-tech list. The Tax Code adds no revenue share test, but design or testing billed on its own may not count as software. If your work mixes both, ask the State Revenue Committee which rate applies.
Micro-business status is not an option for most freelancers: design, translation, consulting, advertising, information processing and similar services are excluded.
Questions
What is the turnover tax rate for services in Armenia in 2026?
10% of turnover, in force since 1 January 2025. Documented expenses lower it by 6% of their amount, but the tax never falls below 4.5% of turnover.
Does a software developer pay 1%?
Yes, if the activity is on the Government's high-tech list. Computer programming, code 62.01, is on it. The 1% applies until 31 December 2031.
What are the AMD 5,000 payments?
An entrepreneur on turnover tax also owes AMD 5,000 a month of profit tax, and AMD 5,000 a month of social payment if born in 1974 or later. Both are paid for the year by 20 April.
Which dram rate counts for income in dollars?
The Central Bank of Armenia rate on the day you issue the invoice.
Can a designer or translator use micro-business?
No. Design and translation are on the list of excluded activities, along with consulting, legal, accounting and advertising.
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
More guides
Navorina Taxes keeps these dates for you
Navorina adds up each quarter from your invoices in dram and reminds you before the 20th. We open by invitation.