Armenia Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The Armenia calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| AMD 7,200,000 a yearFunded pension participation: Born in 1974 or later, or joined the funded pension scheme | AMD 5,198,400.00 | AMD 5,198,400.00 | Matches |
Official sources and monitoring
6 official sources. 6 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| Tax Code of the Republic of Armenia - article 150 income tax ratesARLIS, Ministry of Justice of Armenia | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| Law on Funded Pensions (ՀՕ-244-Ն) - articles 5 and 6, social payment rates and ceilingARLIS, Ministry of Justice of Armenia | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| Law on the Minimum Monthly Wage (ՀՕ-66-Ն) - article 1ARLIS, Ministry of Justice of Armenia | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| Law on compensation for damage to servicemen (ՀՕ-245-Ն) - articles 11 and 12, stamp dutyARLIS, Ministry of Justice of Armenia | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| Amending law ՀՕ-477-Ն - employee stamp duty of AMD 1,000 up to AMD 1,000,000 from 2026ARLIS, Ministry of Justice of Armenia | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| Law on Universal Health Insurance (ՀՕ-459-Ն) - articles 13, 14, 45 and 46ARLIS, Ministry of Justice of Armenia | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
No detected source change is waiting for review.
Rule version
Version AM-2026-v1, approved on 2026-10-17, last validated on 2026-10-17. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- One private-sector employer for the whole of 2026, paying the same salary every month, and the same salary from that employer since at least November 2025.
- Income tax is 20% of gross wages (Tax Code article 150). Armenia has no personal allowance, and the social payment, stamp duty and health insurance premium do not reduce the income tax base.
- Social payment (funded pension), for employees born on or after 1 January 1974 or who joined the funded scheme: 5% of monthly pay up to AMD 500,000, and 10% minus AMD 25,000 above that. Pay above AMD 1,125,000 a month (15 times the AMD 75,000 minimum wage) is ignored, so the maximum is AMD 87,500 a month. The employee has not elected to disapply this ceiling.
- Stamp duty for military insurance from January 2026: AMD 1,000 a month on pay up to AMD 1,000,000 and AMD 15,000 a month above that.
- Universal health insurance premium withheld from employees in 2026: nothing on monthly pay up to AMD 200,000, AMD 4,800 a month on pay from AMD 200,001 to AMD 500,000 (the state adds AMD 6,000) and the full AMD 10,800 a month above AMD 500,000.
- Armenian citizens and foreign nationals with an Armenian residence status are treated the same. Employers pay no mandatory social contributions on wages.
Coverage & limitations
Rule version AM-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- Foreign nationals without an Armenian residence status are not supported. They are outside the stamp duty and health insurance rules and the funded pension rules need separate review.
- The 10% income tax rate for qualifying high-technology research staff, public-sector social package beneficiaries and employees who elected to disapply the social payment ceiling are not supported.
- Salary changes during 2025 or 2026, several employers, part-year work, bonuses and other income are not supported. Health insurance starts the month after pay first exceeds AMD 200,000 from one employer, and amounts depend on each monthly payslip.
- Income tax refunds for mortgage interest or tuition fees are not included.
- Independent professional verification pending.