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Armenia

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Tax authorities

Republic of Armenia Tax Service
375015, Movses Khorenatsi 7, Yerevan
Tel: +374 1 59 46 57, +374 1 59 46 58, +374 1 59 46 19
Email: info@petekamutner.am
Website: www.taxservice.am

Tax rates at a glance

(As of September 2011) 

Corporate income 20%
Capital gains 20%
Permanent Establishment 20%
 
Withholding tax
Dividends 10%
Interest 10%
Royalties 10%
Insurance compensation, reinsurance payments and income received from freight 5%
Income from the lease of property, capital gains on property and other income, including passive income received from Armenian sources 10%
 
Net operating losses (years)
Carryback 0
Carryforward 5

See also

Armenia
Central and Eastern Europe

Firm contact details