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 2012)
| Corporate income tax |
20% |
| Capital gains |
0% |
| Branch tax |
20% |
| |
| Withholding tax |
|
| Dividends |
10% |
| Interest |
10% |
| Royalties |
10% |
| Branch remittance tax |
|
Net operating losses (Years) |
|
| Carryback |
|
| Carryforwards |
5 |