Main deductions
The general employment income-tax rate is 20% of gross pay. Funded-pension participants make a social payment. Military insurance stamp duty is salary-banded, while enrolled employees may also pay the phased 2026 health-insurance contribution.
Gross income
Gross is pay before deductions. Bonuses and salary-equivalent payments may increase the calculation base. Net is the amount received after all applicable deductions.
Example: AMD 500,000
Income tax is AMD 100,000, social payment AMD 25,000 and stamp duty AMD 5,500. With the applicable AMD 4,800 health contribution, net pay is AMD 364,700.