YEREVAN, February 12. /ARКА/. Armenia plans to bring the procedure for compensating social expenses for citizens who declare their income into line with amendments to the Tax Code, announced Finance Minister Vahe Hovhannisyan.
According to him, amendments clarifying the system for declaring personal income were introduced to the Tax Code last year.
“In particular, it was stipulated that the declaration be pre-filled by the tax authority based on available information. An individual has the right to amend the pre-filled declaration. If no amendments are made, then after the established deadline, the declaration is considered submitted in accordance with the procedure prescribed by law,” Hovhannisyan noted at a government meeting on Thursday.
The minister explained that the amendments establish that individuals are entitled to reimbursement of social expenses after submitting their annual income tax calculation to the tax authority and certifying it with an electronic signature.
He emphasized that the amendments are clarifying in nature and do not envisage any stricter procedures for using social expenses.
Hovhannisyan also announced that a list of individuals exempt from the income declaration requirement will be submitted to the government for approval within two weeks.
State Revenue Committee Chairman Eduard Hakobyan, in turn, stated that plans are underway to develop a unified platform for individuals to interact with the government on all tax matters. A separate competition will be held for this purpose, he added.
According to government information, in 2025, more than 76,500 Armenian citizens received reimbursement of social expenses for education and medical treatment (social loans) totaling 6.2 billion drams.
About Social Credits in Armenia
The social credit system provides compensation for citizens’ expenses in two areas: education (up to 100,000 drams per year for each working family member) and healthcare (up to 50,000 drams), through a refund of a portion of previously paid income tax.
Expenses for extracurricular sports, music, and dance centers, supplementary education institutions, school textbook rentals, and dental services are also eligible for a refund. Cashless payment is mandatory.. ($1 = 377.51 drams).






