Checked against the Tax Code on 19 October 2026
Armenia has no separate self-employed status. There are three tax regimes, and an IE, an LLC or, in a narrow case, a private individual chooses one. Answer two questions and the map below shows what is open to you.
With roughly the same income each month, 24M ֏ a year is about ֏2M (≈ $5.6K, ≈ ₽450K) a month, and 115M ֏ about ֏9.6M (≈ $27K, ≈ ₽2.1M).
Dollars and roubles at the Central Bank of Armenia rate of October 30, 2026: $1 = 360.14 ֏, ₽1 = 4.49 ֏.
Your options
No business registration. Micro only, only for activities on a closed list, no hired staff.
The micro ceiling is 24M ֏ of turnover a year.
Turnover tax is for IEs and companies only.
The general regime needs a registered IE.
Registered in a day, all three regimes available. You answer for debts with your own property.
The micro ceiling is 24M ֏ of turnover a year.
10% of revenue from services and trading, no VAT. Ceiling 115M ֏.
18% profit tax and 20% VAT from the first dram. This regime applies when no other was chosen.
A separate legal entity with a charter and a director. Same regimes; profit comes out as dividends, with 5% withheld.
The micro ceiling is 24M ֏ of turnover a year.
10% of revenue from services and trading, no VAT. Ceiling 115M ֏.
18% profit tax and 20% VAT from the first dram. This regime applies when no other was chosen.
A regime is chosen by a statement, not together with the business form. Rates and dates per the Tax Code.
միկրոձեռնարկատիրություն
Micro-entrepreneurship
0% up to 24M ֏
շրջանառության հարկ
Turnover tax
10% of revenue up to 115M ֏
ընդհանուր ռեժիմ
General regime
18% profit tax and 20% VAT
միկրոձեռնարկատիրություն
Micro-entrepreneurship
0% up to 24M ֏
շրջանառության հարկ
Turnover tax
10% of revenue up to 115M ֏
ընդհանուր ռեժիմ
General regime
18% profit tax and 20% VAT
On top of the tax an IE pays fixed amounts, and micro does not waive all of them.
Individual on micro
IE on micro
IE on turnover tax
Fixed profit tax
Not paid
No.
Not paid
No.
Owed
5,000 ֏ a month, 60,000 ֏ a year; by 20 April of the next year.
Pension contribution
Optional
Voluntary.
Optional
Voluntary.
Owed
5,000 ֏ a month if you were born in 1974 or later; by 20 April of the next year.
Stamp fee
Law does not specify
The law names individuals paid for services as payers and makes no exception for micro.
Owed
12,000 ֏ on turnover up to 12M, 120,000 ֏ above; by 20 April of the next year. Not paid by an IE with only listed activities.
Owed
12,000 ֏ on turnover up to 12M, 120,000 ֏ above; by 20 April of the next year.
Health insurance
Law does not specify
The law's text does not clearly say whether it reaches an individual on micro.
Owed
2026: 129,600 ֏ in one sum by 20 July if 2025 income was 2,400,001 ֏ or more. From 2027: 10,800 ֏ every month by the 20th, no threshold.
Owed
2026: 129,600 ֏ in one sum by 20 July if 2025 income was 2,400,001 ֏ or more. From 2027: 10,800 ֏ every month by the 20th, no threshold.
Fixed profit tax
Not paid
No.
Pension contribution
Optional
Voluntary.
Stamp fee
Law does not specify
The law names individuals paid for services as payers and makes no exception for micro.
Health insurance
Law does not specify
The law's text does not clearly say whether it reaches an individual on micro.
Fixed profit tax
Not paid
No.
Pension contribution
Optional
Voluntary.
Stamp fee
Owed
12,000 ֏ on turnover up to 12M, 120,000 ֏ above; by 20 April of the next year. Not paid by an IE with only listed activities.
Health insurance
Owed
2026: 129,600 ֏ in one sum by 20 July if 2025 income was 2,400,001 ֏ or more. From 2027: 10,800 ֏ every month by the 20th, no threshold.
Fixed profit tax
Owed
5,000 ֏ a month, 60,000 ֏ a year; by 20 April of the next year.
Pension contribution
Owed
5,000 ֏ a month if you were born in 1974 or later; by 20 April of the next year.
Stamp fee
Owed
12,000 ֏ on turnover up to 12M, 120,000 ֏ above; by 20 April of the next year.
Health insurance
Owed
2026: 129,600 ֏ in one sum by 20 July if 2025 income was 2,400,001 ֏ or more. From 2027: 10,800 ֏ every month by the 20th, no threshold.
The exclusions are named in words, without codes, and end with "and similar works and services". Turnover tax is closed to a much smaller circle.
Only these activities can be done on micro without registering an IE (Annex 3 to the Tax Code). The list is closed. Open an item to see what it covers. The Code cites no activity codes, so the notes follow the national activity classifier.
The ceiling is the same 24M ֏, counting only turnover from these activities. How to get the status is in the next section.
The procedure under Article 267 of the Tax Code and the tax service's forms, checked against people who work this way.
Everything you do must be on the list above. Turnover from it must stay at or under 24M ֏ a year: last year's is checked when you enter, this year's while you work. If you are just starting, there is no turnover from last year, so the condition is met. You may not use the labour of other individuals without an IE, or be a party to a joint-activity, commission or agency contract for supplying goods.
If you have no TIN yet, apply to the tax service with a passport or ID card and your public services number (ՀԾՀ), or a certificate that you have none. You are put on record at the division that serves your address: your registered address, or where you actually live if you have none.
The declaration is filed in file-online.taxservice.am. With an Armenian ID card and a Mobile ID or ID-card signature you open access yourself: «Ներկայացնել հայտ», confirm your email, sign the agreement, and the login arrives by email. Without an ID card it goes through an authorized person under a power of attorney: the papers go to a tax service hall, to secretariat@petekamutner.am or through e-request.am.
"Declaration of a natural person who is not an individual entrepreneur on being considered a micro-entrepreneurship subject" (form 258 in the system). It carries your TIN, ՀԾՀ, address, activities from the list, place of work and the period: a month, several months, a year or several years. There is no 20 February deadline for an individual: it is filed before starting or continuing the work.
The tax service issues the certificate (արտոնագիր) within one working day. It names the activities, the place of work, and the start and end of the period.
Sources: Tax Code, Articles 267–270; order 558-Ն with the declaration and certificate forms; the tax service's micro guide (June 2026); the stamp fee law, Article 11.
20 days after registration
The last day to choose micro or turnover tax. Miss it and the general regime applies.
1 February
Annual micro report for the previous year.
20 February
The micro or turnover tax statement for this year. It is filed again every year.
20 January, April, July, October
Turnover tax return for the quarter just ended.
20 April
An IE's fixed charges for the previous year and the annual profit tax return.
20 July 2026
An IE's health insurance for 2026. From 2027, monthly by the 20th.
1 January 2027
E-commerce platform operators are excluded from micro and turnover tax (ՀՕ-83-Ն).
1 February 2027
Organizations holding a stake in a bank are excluded from micro and turnover tax (ՀՕ-385-Ն).
1 June 2027
Realtor and property management services are excluded from micro (ՀՕ-391-Ն).
No. Software development is named in the exclusion list, article 267(5)(2). The usual route is an IE on turnover tax: 10% of revenue, or 1% if your activity code is on the government's list.
The closest thing is an individual on micro, but only for activities on a closed list and with no staff. There is no separate status: micro is a tax regime that an IE, an LLC or an individual chooses.
No profit or income tax on that activity and no VAT. An IE on micro still pays the stamp fee and health insurance, and staff salaries carry the usual 20% income tax: the flat 5,000 ֏ per employee was abolished from July 2023.
As a rule, the whole year runs on the general regime: 20% VAT and 18% profit tax. The micro or turnover tax statement is filed again every year; it does not renew itself.
Their tax regimes are the same. An LLC is a separate legal entity: money comes out of it as dividends, taxed at 5%. An IE is simpler to open and to run.
Sources: the Tax Code of Armenia as in force from 1 September 2026 and the universal health insurance law. This is an overview, not advice. If you are unsure whether your activity falls under an exclusion, ask the tax service about your activity code.