Finance guide

Salary Taxes in Armenia

Payroll deductions are not limited to income tax. Each mandatory payment must be calculated separately to estimate take-home pay correctly.

Updated: 3 August 2026

Income tax

In the general case, employment income and equivalent payments are taxed at 20% of gross pay. Employee social payment does not reduce this income-tax base.

Other payments

The funded-pension social payment uses a tiered formula. Stamp duty is a fixed amount based on the income band. Health insurance applies under the 2026 phased-enrolment rules.

Calculation check

Confirm that tax uses total gross income, social payment respects the statutory cap, and stamp duty uses the correct salary band.

Official source

Armenian Tax Code (ARLIS)