Finance guide

Gross vs Net Salary in Armenia

Gross salary is pay before tax and mandatory contributions. Net salary is the amount the employee receives. Always clarify which figure appears in a job offer.

Updated: 3 August 2026

From gross to net

Combine salary, bonuses and taxable salary-equivalent payments. Then deduct 20% income tax, social payment, stamp duty and any applicable health-insurance contribution.

Why net can differ

The result may vary with funded-pension participation, health-insurance enrolment, exemptions and the nature of the income.

Short formula

Net = gross − income tax − social payment − stamp duty − other applicable mandatory deductions.

Official source

Armenian Tax Code (ARLIS)