Company registration in Armenia

Most guides to Armenia still describe a regime that has run out. The relief certified information technology companies used to hold ended, and what stands in its place is a different set of numbers with an end date of its own. A company registered today lands in the new framework.

Our Armenian work is collected on the Armenia page, and the other jurisdictions for this service are on the registration page.

What the Agency requires

• An application, and the founders' decision on founding the company or the minutes of the founding meeting signed by all of them.
• The charter of the company, and a single founder's individual written decision in place of the minutes.
• Information on the head of the executive body: passport data, the social card number and an email address.
• A document certifying payment of the state duty, in the amount the Law on State Duty sets for the filing.
• For a foreign corporate founder, a register excerpt and founding instruments, certified and translated into Armenian.

The base duty and its multiples

The base duty is AMD 1,000, and company filings are priced as multiples of it. For state registration of a commercial legal person the Law on State Duty sets no multiple at all: the points that once did were repealed on 19 January 2021.

Three regimes, and the rate in each

The general regime

Profit tax is 18% on the tax base of a resident taxpayer, and value-added tax joins it once sales turnover passes AMD 115 million.

The turnover system

Below that turnover figure a company may sit in the turnover tax system instead. The rate depends on the activity, and for the Government's high-technology list it is 1%.

The payroll deduction

Salary for professional work on the Government's high-technology list is deducted at 200%, and a second 200% deduction covers research and development meeting the criteria.

Why the dates matter more than the rates

The framework now in force was introduced by a law of 4 December 2024. It applies from 1 January 2025 and is effective until 31 December 2031, which the Tax Code states itself. The relief it replaced is equally dated: the profit tax provisions for certified companies were effective until 31 December 2023 and the income tax provision until 31 December 2024.

So a plan built on a guide written before 2025 rests on an expired rule. The deduction has a ceiling too: the two together may not exceed 50% of the tax base.

Year one inside the new framework

• Registration within one working day, or two where a legal person is among the founders.
• Profit tax at 18%, or the turnover system with 1% on high-technology income.
• Value-added tax once sales turnover passes AMD 115 million.
• The activity kept on the Government's list: the rate and the deduction both hang on it.

Sources: the one-day and two-day terms and the founder documents — articles 34 and 35 of the Law on State Registration of Legal Persons; the AMD 1,000 base duty and the repealed registration duty — article 16 of the Law on State Duty; 18%, the 1% rate, the 200% deduction and the 50% cap — articles 123, 125 and 258 of the Tax Code, as amended by law HO-499-N of 4 December 2024.