Armenia salary tax calculator 2026

Enter a gross monthly salary and this gross-to-net calculator shows the net pay left after every mandatory withholding: income tax, the funded pension contribution, the stamp payment and the health insurance premium. Every figure comes from the law, and the sources are listed at the foot of the page.

Take-home pay

219,200 ֏

Gross: 300,000 ֏
Income tax: 20% × 300,000; 60,000 ֏
Pension contribution: 5% × 300,000; 15,000 ֏
Stamp payment: 0 – 1,000,000; 1,000 ֏
Health insurance: 200,001 – 500,000; 4,800 ֏
Total withheld: 26.9%; 80,800 ֏

How take-home pay is calculated

All four withholdings are taken from the gross salary. One detail matters: the pension contribution, stamp payment and health premium do not reduce the income tax base, so income tax is charged on the whole gross amount.

Income tax: 20% of gross salary.
Funded pension contribution: 5% where salary is up to 500,000 ֏; above that, 10% minus 25,000 ֏. The base is capped at 1,125,000 ֏ (15 times the 75,000 ֏ minimum wage), so the contribution can never exceed 87,500 ֏.
Stamp payment: 1,000 ֏ where salary is up to 1,000,000 ֏, and 15,000 ֏ above it.
Health insurance: 4,800 ֏ where salary runs from 200,001 ֏ to 500,000 ֏, with the state paying the rest, and 10,800 ֏ above that. Employees earning up to 200,000 ֏ have nothing withheld in 2026.
Take-home pay = gross salary minus those four amounts.

Rounding: no rounding rule was found in any of the laws, so the calculator does not round intermediate amounts.

Worked examples

Three typical salaries. These run through the same code as the calculator above.

Salary of 300,000 ֏

Income tax: 20% × 300,00060,000 ֏
Pension contribution: 5% × 300,00015,000 ֏
Stamp payment: 0 – 1,000,0001,000 ֏
Health insurance: 200,001 – 500,0004,800 ֏
Withheld: 80,800 ֏
Take-home: 219,200 ֏

Salary of 800,000 ֏

Income tax: 20% × 800,000160,000 ֏
Pension contribution: 10% × 800,000 − 25,00055,000 ֏
Stamp payment: 0 – 1,000,0001,000 ֏
Health insurance: > 500,00010,800 ֏
Withheld: 226,800 ֏
Take-home: 573,200 ֏

Salary of 1,500,000 ֏

Income tax: 20% × 1,500,000300,000 ֏
Pension contribution: 10% × 1,125,000 − 25,00087,500 ֏
Stamp payment: > 1,000,00015,000 ֏
Health insurance: > 500,00010,800 ֏
Withheld: 413,300 ֏
Take-home: 1,086,700 ֏

Frequently asked questions

How much tax is withheld from a salary in Armenia in 2026?

Four payments come out of a salary: income tax at 20%, the funded pension contribution, the stamp payment and the health insurance premium. The total depends on the amount: on a salary of 300,000 ֏ the take-home pay is 219,200 ֏, and on 800,000 ֏ it is 573,200 ֏.

What is the income tax rate in Armenia?

20%. It is a flat rate with no progressive scale and no tax-free allowance, in force since 1 January 2023. Before that it stepped down year by year: 23% in 2020, 22% in 2021 and 21% in 2022.

What is the stamp payment and how much is it?

It funds compensation for injured servicemen. From 1 January 2026 it is 1,000 ֏ a month where salary is up to 1,000,000 ֏, and 15,000 ֏ above that. It used to be a five-step scale from 1,500 to 15,000 dram, so if another site shows those figures, it is out of date.

Who pays the funded pension contribution?

It is mandatory for employees born on or after 1 January 1974. Those born earlier may opt in voluntarily, but the choice cannot be reversed. The rate is 5% on salary up to 500,000 ֏, and 10% minus 25,000 ֏ above that. The state adds up to 25,000 ֏ a month to your account, and that top-up does not reduce your take-home pay.

Why does the pension contribution stop growing on a high salary?

The base is capped at 15 times the minimum monthly wage. With the minimum wage at 75,000 ֏, that cap is 1,125,000 ֏ a month. Nothing is charged on the excess, so the contribution tops out at 87,500 ֏ however much you earn. If you have more than one job, the cap applies to your combined income from all employers.

What is the 4,800 ֏ and 10,800 ֏ health insurance premium?

The full premium is 10,800 ֏ a month. On a salary from 200,001 ֏ to 500,000 ֏ the employee pays 4,800 ֏ and the state budget covers the rest. Above 500,000 ֏ the employee pays the whole premium. On a salary up to 200,000 ֏, nothing is withheld in 2026 yet.

Do IT workers really pay 10% instead of 20%?

A reduced 10% rate exists, but it is not the one usually described. The relief for companies holding an IT certificate ended on 31 December 2024. Since 2025 a different relief applies, for staff engaged in research and development, conditional on a positive opinion from the professional commission and on the occupation appearing in the government's high-tech list. It is legislated to run to the end of 2031.

What changes in 2027?

Under the adopted text of the law, the reduced 4,800 ֏ employee share ends on 1 January 2027: every employee will pay the full 10,800 ֏, including those earning up to 200,000 ֏. A draft amendment that would keep the reduced share was under discussion in autumn 2026, but it had not been adopted when this data was verified.

Sole proprietor tax

Turnover tax and micro-enterprise: what a sole proprietor pays a year.

Car import customs

Duty, VAT and environmental tax on a car brought into Armenia.

Currency converter

Dram, dollar, euro, ruble and more at the central bank rate.

Transfer fees

What a transfer really costs, fee and exchange margin together.

Data verified: October 26, 2026

Sources

Every value in the calculator is taken from the law as currently consolidated. Here is what came from where.

Income tax
RA Tax Code (ՀՕ-165-Ն), arlis.am consolidated edition incorporating amendments up to 27.08.2026 ՀՕ-440-Ն, Art. 150 part 1
«Art. 150 մաս 1, աղյուսակ: «2023 թվականի հունվարի 1-ից | 20 տոկոս» (նախորդ տողեր՝ 2020՝ 23 տոկոս, 2021՝ 22 տոկոս, 2022՝ 21 տոկոս)»
in force from January 1, 2023Open the law
Pension contribution
RA Law on Funded Pensions (ՀՕ-244-Ն), arlis.am consolidated edition incorporating 16.04.2026 ՀՕ-177-Ն, Art. 6 parts 2, 6, 7, 11; Art. 81 parts 8.1-8.2 (2021-2022 transitional rates)
«Հոդված 6, մաս 2, կետ 1: «ա. 5 տոկոսի չափով, եթե աշխատավարձի ամսական չափը չի գերազանցում 500 000 դրամը, բ. 10 տոկոսի և 25 000 դրամի տարբերության չափով, եթե աշխատավարձի ամսական չափը գերազանցում է 500 000 դրամը»; մաս 6: «...«Նվազագույն ամսական աշխատավարձի մասին» ... օրենքի 1-ին հոդվածով հաշվետու ամսվա համար սահմանված չափի 15-ապատիկը գերազանցող գումարից ... սոցիալական վճարներ չեն հաշվարկվում»; մաս 7(1)(գ): «...առավելագույն ամսական շեմի 10 տոկոսի և 25 000 դրամի տարբերությունը...»»
in force from January 1, 2023Open the law
Stamp payment
RA Law on Compensation of Damage to Life or Health of Servicemen (ՀՕ-245-Ն), ch. 3 Stamp payments, arlis.am latest consolidated edition (incl. 17.12.25 ՀՕ-477-Ն), Art. 12 part 1 point 1 (as amended by 17.12.25 ՀՕ-477-Ն)
«Հոդված 12, մաս 1, կետ 1 (աղյուսակ): «Մինչև 100 000 դրամ ... 1000 դրամ; 100 001-ից մինչև 200 000 ... 1000 դրամ; 200 001-ից մինչև 500 000 ... 1000 դրամ; 500 001-ից մինչև 1 000 000 ... 1000 դրամ; 1 000 001 դրամ և ավելի ... 15000 դրամ»»
in force from January 1, 2026Open the law
Health insurance
RA Law on Universal Health Insurance (ՀՕ-459-Ն), arlis.am consolidated edition incl. 07.04.26 ՀՕ-135-Ն and 27.08.26 ՀՕ-424-Ն, Art. 13(1); Art. 45(1)(3),(4),(6); Art. 46 parts 9, 17
«Հոդված 13, մաս 1: «Ապահովագրավճարի դրույքաչափը մեկ անձի հաշվով կազմում է տարեկան 129 600 ... դրամ, որը ամսվա համար կազմում է 10 800 ... դրամ»; Հոդված 46, մաս 9: «...2025 թվականի դեկտեմբեր ամսվա և հաջորդող տարվա համար վճարման ենթակա են՝ 1) հարկային գործակալի կողմից՝ ... ամսական դրույքաչափից 4800 ... դրամը, եթե անձի աշխատավարձը, ըստ յուրաքանչյուր գործատուի, կազմում է մինչև 500 000 ... դրամ ... 2) ... ամսական դրույքաչափի հարյուր տոկոսը, եթե անձի աշխատավարձի չափը 500 001 ... դրամ և ավելի է»; մաս 17: «...Հիմնադրամի գանձապետական հաշվին է փոխանցում 6000 ... դրամ՝ սույն հոդվածի 9-րդ մասի 1-ին կետով սահմանված ... անձանց համար»»
in force from December 1, 2025Open the law
Minimum wage
RA Law on Minimum Monthly Wage (ՀՕ-66-Ն), arlis.am consolidated edition incl. 07.12.22 ՀՕ-501-Ն, Art. 1
«Հոդված 1: «Հայաստանի Հանրապետությունում նվազագույն ամսական աշխատավարձը սահմանել 75000 դրամ» (1-ին հոդվածը փոփ. ... 07.12.22 ՀՕ-501-Ն)»
in force from January 1, 2023Open the law

Please note

This is an advisory calculation, not tax advice, and not a substitute for your payslip. Your employer's withholdings may differ — for instance if you hold more than one job, started mid-month, or have a court-ordered deduction.

The pension cap is assessed on income from all employers combined. The calculator sees one salary, so it can overstate the contribution for someone with more than one job.
For 2026 the law says the 4,800 ֏ health premium is paid by the tax agent. That it comes out of the employee's own pay is confirmed by published guidance rather than by the wording of the law itself.
The law does not state which month's salary decides between the 4,800 ֏ and 10,800 ֏ share. The calculator uses the current month's salary from that employer.