Nov 05, 2026

Upcoming Amendments to the Armenian Tax Code

A draft law introducing amendments and additions to the Tax Code of the Republic of Armenia has been published. The proposed changes are significant, with most expected to take effect on January 1, 2027.

• New criteria for determining related parties, which may result in taxpayers losing their eligibility for the turnover tax regime.
• Restrictions on eligibility for the turnover tax regime for taxpayers who have committed certain tax violations within the past 4 years.
• Restrictions on the deductibility of expenses related to works and services purchased from turnover tax payers.

The proposed amendments are still in draft form and are not yet final.

The full text of the draft law is available at the following link:

https://e-draft.am/projects/10825/about