Tax Changes in Armenia
As of January 1, 2026, the Law on “Comprehensive Health Insurance” has entered into force. The system will be introduced in phases, and by 2029 all citizens and residents of the Republic of Armenia will have an insurance package.
Starting from January 1, 2026, the system applies to two main groups of the population:
- Vulnerable groups insured by the state (persons under 18, persons aged 65 and above, persons with disabilities, socially vulnerable individuals, and others), for whom the state pays the insurance contributions.
- Individuals with higher income, including employees whose monthly salary base is AMD 200,001 or more, as well as individual entrepreneurs and notaries whose annual income exceeds AMD 2,400,001.
From a tax perspective, the changes are particularly important for those included in the second group. All employees whose salary (including taxes and mandatory payments) amounts to AMD 200,001 or more are considered payers of insurance contributions. The responsibility for withholding and transferring these payments to the state budget lies with the tax agent (employer). Employees working for employers who are exempt from tax agent obligations must calculate and pay the insurance contributions themselves, within the same deadlines set for employers—by the 20th day of the following month (inclusive) for each reporting month․ If an employee works for more than one employer at the same time, the calculation and payment obligation is determined separately for each employer, based on the salary received from each. Any payments made in excess of the monthly contribution amount will be refunded to the employee upon application to the Universal Health Insurance Fund. The adoption of this law has also led to changes in the stamp duty rates. Currently:
- For salaries up to AMD 1,000,000 — AMD 1,000
- For salaries of AMD 1,000,001 and above — AMD 15,000