YEREVAN, October 26. /ARKA/. Armenia has streamlined the process for filing annual personal income tax declarations, expanded the scope of data that is auto-populated, and defined categories of non-taxable income that citizens are not required to include in their declarations. This was announced by the State Revenue Committee (SRC) of Armenia.
Under the new amendments, citizens are exempt from declaring certain types of non-taxable income—up to a threshold of 1 million drams—including loans received from individuals, monetary gifts, proceeds from the disposal of property, and other receipts.
The obligation to file a declaration for the 2025 reporting year applies to adult citizens of Armenia who are tax residents of the country.
To simplify the procedure, the system automatically populates declarations using data already available to the tax authorities. With the citizen’s consent, information regarding interest earned on bank deposits can also be automatically included in the declaration.
Furthermore, there is a mechanism for the automatic submission of pre-filled declarations. If a citizen does not make any changes or submit the declaration independently by the established deadline, it will be considered filed once that deadline has passed.
It is also possible to submit a declaration through an authorized representative, without the need for a notarized power of attorney.
Deadlines for Filing Declarations
The SRC noted that the deadline for filing declarations for the 2025 reporting year is November 1, 2026. Since this date falls on a non-working day, the deadline is extended to the next business day—November 2, 2026—in accordance with the Law “On Normative Legal Acts.” For subsequent reporting years, tax declarations will need to be submitted between March 2 and July 1, inclusive.
No new tax obligations are being introduced.
The Committee emphasized that the implementation of an income declaration system does not entail the creation of any new tax obligations. Its purpose is to compile comprehensive information on citizens’ income, which will facilitate more targeted policy-making in the social sector and other areas.
Looking ahead, there are also plans to launch a unified electronic service platform for individuals. This platform will integrate functions such as filing tax declarations, claiming income tax refunds, and paying taxes, providing citizens with more convenient access to digital services.
