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 |