Armenia's headline corporate income tax (CIT) rate is 18.
The headline personal income tax (PIT) rate is 20.
The standard VAT/GST (or equivalent consumption tax) rate is 20. Registration thresholds, zero-rated and exempt categories, and reduced rates vary - see the source link below for full detail.
An individual is Armenian tax resident if present in Armenia for more than 183 days in the tax year, or if their center of vital interests is in Armenia. An entity is resident if incorporated and located in Armenia. Resident individuals and entities are taxed on worldwide income; non-residents (and non-resident entities without an Armenian permanent establishment) are taxed only on Armenia-source income. The standard corporate income tax rate is 18%.
Confirmed via Freeman Law's dedicated Armenia tax treaty summary: "No CFC rules." Multiple immigration/relocation advisory sources note that a foreign national relocating to Armenia should still separately check whether their own home country's CFC rules reach an Armenian company they control - that is a question about the individual's home jurisdiction, not about Armenian law, which does not itself operate a CFC attribution regime.
Armenia does not use a debt-to-equity ratio test. Instead, per PwC's detailed Corporate Deductions summary, interest on loans and credits (including amounts under finance lease contracts) is non-deductible to the extent it exceeds twice the settlement (reference) rate set by the Central Bank of Armenia on 31 December of the tax year - a rate-based cap. Separately, if a company's equity (assets minus liabilities, for tax purposes) is negative on the last day of the fiscal year, interest on loans from non-bank, non-credit organizations becomes entirely non-deductible, with carve-outs for loans from listed international development institutions and for interest on publicly offered debt securities.
No domestic FBAR/Form 8938-equivalent requiring an Armenian resident to self-report foreign accounts was found. Armenia signed the OECD's Multilateral Competent Authority Agreement on automatic exchange of financial account information (CRS MCAA) on 12 January 2014, with Armenia's automatic exchange beginning in September 2025 - a notably later start date than many CRS signatories, worth confirming directly if timing matters for a specific account. Armenia separately signed the Country-by-Country Reporting MCAA on 5 September 2024. A relocation advisory source cites Armenia's CRS/AEOI network as covering 47+ countries. Separately and independently of Armenian law, US citizens and Green Card holders with Armenia-connected accounts remain obligated to file FinCEN Form 114 (FBAR) once aggregate foreign accounts exceed USD 10,000, and potentially Form 8938, regardless of Armenia's own domestic requirements.
Sources place Armenia's treaty network in the 45-51 range: Freeman Law cites "more than 45," a separate specialized source cites "over 50," and a third source states 51 - broadly consistent given normal network growth over time and different snapshot dates; treat approximately 50 as a reasonable current estimate and confirm the exact count and specific partner directly with Armenia's State Revenue Committee before relying on treaty relief for a transaction. Armenia has an income tax treaty with the United States.