Armenia individual entrepreneur tax calculator 2026

Choose a regime and an activity, enter a year's turnover, and see what an individual entrepreneur (sole proprietor) in Armenia pays: turnover tax, the fixed profit tax, the pension payment, the stamp payment and health insurance. Every rate comes from the Tax Code and the laws in force; the sources are listed at the foot of the page.

Left after tax for the year

5,138,400 ֏

Turnover: 6,000,000 ֏
Turnover tax: 10% × 6,000,000; 600,000 ֏
Fixed profit tax: 5,000 × 12; 60,000 ֏
Pension contribution: 5,000 × 12; 60,000 ֏
Stamp payment: 0 – 12,000,000; 12,000 ֏
Health insurance: > 2,400,000; 129,600 ֏
Total tax and payments: 14.4%; 861,600 ֏

How individual entrepreneur tax is calculated in Armenia

The calculator works over a full year. What an entrepreneur pays is a tax on the business itself, which depends on the regime, plus mandatory payments that almost everyone makes.

Turnover tax: the rate for the activity times the year's turnover. That is 10% for services, 10% for trade, 7% for production, 12% for catering and 1% for IT on the high-tech list.
Expenses: the tax falls by 6% of documented expenses for services, 9.5% for trade, 5% for production and 9% for catering. It cannot fall below a minimum: 4.5% of turnover for services, 1% for trade, 3% for production and 3.5% for catering.
Fixed profit tax: 5,000 ֏ a month, or 60,000 ֏ a year. Only entrepreneurs on turnover tax pay it.
Pension contribution: 5,000 ֏ a month (60,000 ֏ a year) on turnover tax. A micro-enterprise pays 5% of income.
Stamp payment: 12,000 ֏ a year for turnover up to 12,000,000 ֏, and 120,000 ֏ above that.
Health insurance: 129,600 ֏ a year if last year's income was above 2,400,000 ֏.
Left after tax = turnover minus all of the above. Business expenses are not subtracted from this figure.

A micro-enterprise pays no turnover tax, profit tax or VAT on its micro income, only the mandatory payments. The calculator does not cover the general regime (profit tax at 23% and VAT at 20%), because the result there depends on deductions and input VAT.

Worked examples

An IT freelancer at 1%, a services business with expenses and a small workshop on the micro-enterprise regime. Each is run through the same code as the calculator above.

Turnover tax · 12,000,000 ֏

Turnover tax: 1% × 12,000,000120,000 ֏
Fixed profit tax: 5,000 × 1260,000 ֏
Pension contribution: 5,000 × 1260,000 ֏
Stamp payment: 0 – 12,000,00012,000 ֏
Health insurance: > 2,400,000129,600 ֏
Tax and payments: 381,600 ֏
Left: 11,618,400 ֏

Turnover tax · 6,000,000 ֏

Turnover tax: 10% × 6,000,000 − 6% × 2,000,000480,000 ֏
Fixed profit tax: 5,000 × 1260,000 ֏
Pension contribution: 5,000 × 1260,000 ֏
Stamp payment: 0 – 12,000,00012,000 ֏
Health insurance: > 2,400,000129,600 ֏
Tax and payments: 741,600 ֏
Left: 5,258,400 ֏

Micro-enterprise · 10,000,000 ֏

Turnover tax: not payable—
Fixed profit tax: not payable—
Pension contribution: 5% × 10,000,000500,000 ֏
Stamp payment: 0 – 12,000,00012,000 ֏
Health insurance: > 2,400,000129,600 ֏
Tax and payments: 641,600 ֏
Left: 9,358,400 ֏

Frequently asked questions

How much tax does an individual entrepreneur pay in Armenia in 2026?

It depends on the regime and the activity. An IT entrepreneur at 1% with 12,000,000 ֏ of turnover pays 381,600 ֏ for the year, all mandatory payments included. A services business with 6,000,000 ֏ of turnover and 2,000,000 ֏ of expenses pays 741,600 ֏. A micro-enterprise with 10,000,000 ֏ of turnover pays 641,600 ֏.

What is the turnover tax rate in Armenia in 2026?

Since 1 January 2025: services and other activities 10%, trade 10%, production 7%, catering 12%, rent, interest and royalties 10%, and high-technology activities on the government list 1%. Before 2025 the rates were lower, for example 5% for services and trade, which is why older sites quote different figures.

Do IT sole proprietors really pay 1%?

Yes, if the activity is on the government's high-technology list. The rate runs until the end of 2031. IT work not on the list is taxed as other services, at 10%. On top of the tax, the entrepreneur pays 60,000 ֏ a year of fixed profit tax and the mandatory payments, so the real burden is above 1%.

Who can use the micro-enterprise regime?

An entrepreneur or company whose turnover last year was no more than 24,000,000 ֏. It is closed to trade, software development, consulting, legal, accounting, design, marketing and many other services, and to anyone receiving rent, interest or royalties. A micro-enterprise pays no turnover tax or profit tax, but does pay the 5% pension contribution, the stamp payment and health insurance.

How do expenses reduce turnover tax?

For services, trade, production and catering the tax falls by a share of documented expenses: 6% of them for services. It never falls below the minimum, which is 4.5% of turnover for services. Fixed assets, business travel and entertainment do not count. The unused part carries forward to later periods; the calculator covers one year and leaves that out.

General regime or turnover tax: which is better for a sole proprietor?

Under the general regime an entrepreneur pays profit tax at 23% on income minus deductions, plus VAT at 20%. It can pay off with large documented costs or clients who need a VAT invoice. Turnover tax is simpler and usually cheaper when costs are low. Above 115,000,000 ֏ of turnover there is no choice: the general regime applies.

What does a sole proprietor pay besides the tax?

The pension contribution: 5,000 ֏ a month on turnover tax, if you were born on or after 1 January 1974. The stamp payment: 12,000 ֏ or 120,000 ֏ a year depending on turnover. And from 2026, health insurance of 129,600 ֏ a year if last year's income was above 2,400,000 ֏.

What changes for entrepreneurs in 2027?

From 1 January 2027, every entrepreneur pays the 129,600 ֏ health insurance premium, including those with income up to 2,400,000 ֏. E-commerce platform operators lose access to turnover tax and the micro-enterprise regime. No change to the 24,000,000 ֏ and 115,000,000 ֏ thresholds had been adopted when the data was checked.

Salary calculator

Take-home pay after income tax, pension and other withholdings.

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 checked: October 26, 2026

Sources

Every value in the calculator comes from the Tax Code and the laws as currently in force. Here is where each one comes from.

Turnover tax rates
RA Tax Code ՀՕ-165-Ն, official consolidated edition in force 01.09.2026–present (arlis.am act 230455)
«Հոդված 258, մաս 1, աղյուսակ, կետ 10. «Այլ գործունեությունից ստացվող եկամուտներ 10»»
in force from January 1, 2025Open the law
Fixed profit tax
RA Tax Code ՀՕ-165-Ն, official consolidated edition in force 01.09.2026–present (arlis.am act 230455)
«Հոդված 125, մաս 3. «… շրջանառության հարկի համակարգում գործունեություն իրականացնող անհատ ձեռնարկատերերը … շահութահարկը վճարում են ամսական հինգ հազար դրամի չափով, որը … համարվում է շահութահարկի գծով վերջնական հարկային պարտավորություն»»
in force from January 1, 2025Open the law
Pension contribution on turnover tax
Law ՀՕ-244-Ն 'On funded pensions', consolidated edition in force 18.05.2026–present (arlis.am)
«Հոդված 6, մաս 2, կետ 3. «Հայաստանի Հանրապետության հարկային օրենսգրքով սահմանված՝ շրջանառության հարկի համակարգում հարկվող գործունեության տեսակների մասով` ամսական 5000 դրամի չափով»; մաս 5. «… համարվում է … վերջնական պարտավորություն»»
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Micro-enterprise pension contribution
Law ՀՕ-244-Ն 'On funded pensions', consolidated edition in force 18.05.2026–present (arlis.am)
«Կուտակային կենսաթոշակների մասին օրենք, Հոդված 3, կետ 9. «ինքնազբաղված անձ … ինչպես նաև Հայաստանի Հանրապետության հարկային օրենսգրքով սահմանված՝ բացառապես միկրոձեռնարկատիրության սուբյեկտ համարվող անհատ ձեռնարկատեր»; Հոդված 6, մաս 2, կետ 4. «որպես ինքնազբաղված անձ՝ ստացված եկամուտների 5 տոկոսի չափով, անկախ եկամտի չափից»»
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Stamp payment
Law ՀՕ-245-Ն 'On compensation of damage caused to the life or health of servicemen in defence of RA' (stamp payment law), consolidated edition in force 01.09.2026–present (arlis.am)
«Հոդված 12, մաս 1, կետ 2. «անհատ ձեռնարկատերերը, նոտարները … Մինչև 2 400 000 դրամ … 12000 դրամ … 2 400 001-ից մինչև 6 000 000 դրամ … 12000 դրամ … 6 000 001-ից մինչև 12 000 000 դրամ … 12000 դրամ … 12 000 001 դրամ և ավելի … 120 000 դրամ»; Հոդված 15, մաս 2 «… անհատ ձեռնարկատերերը … տարեկան կտրվածքով՝ … շահութահարկի վճարման համար սահմանված ժամկետներում»»
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Health insurance
Law ՀՕ-459-Ն of 17.12.2025 'On universal health insurance', consolidated edition in force 01.09.2026–present (arlis.am)
«Օրենք ՀՕ-459-Ն, Հոդված 13, մաս 1. «… տարեկան 129 600 … դրամ …»; Հոդված 46, մաս 10. «… 2026 թվականի համար վճարման ենթակա է … տարեկան դրույքաչափի հարյուր տոկոսը»; մաս 12. «… նոտարները և անհատ ձեռնարկատերերն ապահովագրավճարները վճարում են ինքնուրույն՝ 2026 թվականի հուլիսի 20-ը ներառյալ»»
in force from January 1, 2026Open the law
Micro-enterprise threshold
RA Tax Code ՀՕ-165-Ն, official consolidated edition in force 01.09.2026–present (arlis.am act 230455)
«Հոդված 267, մաս 3. «Միկրոձեռնարկատիրության սուբյեկտ կարող են համարվել այն ռեզիդենտ առևտրային կազմակերպությունը և անհատ ձեռնարկատերը, որոնց՝ նախորդ հարկային տարվա ընթացքում գործունեության բոլոր տեսակների մասով իրացման շրջանառությունը չի գերազանցել 24 միլիոն դրամը …»»
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Important

This is an estimate, not tax advice. What you actually pay depends on when you registered, whether you suspended activity and which activities you carry out.

The calculator covers a full year. Fixed payments accrue by month, so they are lower if you registered mid-year.
Health insurance depends on last year's income. The calculator assumes it equalled this year's turnover.
The law does not say outright what counts as "income" for the micro-enterprise pension contribution (5%). The calculator uses all turnover.
The 1% rate applies only to activities on the government's high-technology list; we have not checked the list itself.
With several activities, turnover tax is calculated for each one separately. The calculator handles one.