🇦🇲 亚美尼亚税率 · Armenia Tax Rates
AM · 亚洲 · Asia
Armenia corporate income tax, personal income tax, VAT/GST, import duties, withholding tax and other major tax categories at a glance.
- 企业所得税 Corporate Income Tax: 18% — Standard corporate income tax rate
- 个人所得税 Personal Income Tax: 20% — Flat rate on most types of income
- 增值税 / 商品服务税 VAT / GST: 20% — Standard Value Added Tax rate
- 进口税 / 关税 Import Duties / Customs: 0-10% — Eurasian Economic Union (EAEU) Common Customs Tariff applies
- 预扣税 Withholding Tax: 5-10% — On dividends, interest, royalties, and services for non-residents
- 资本利得税 Capital Gains Tax: 0-20% — Included in personal or corporate income tax, specific rules for real estate
- 财产税 / 房产税 Property Tax: 0-1% — On immovable property, rates depend on cadastral value
- 遗产税 / 赠与税 Inheritance & Gift Tax: N/A — No inheritance or gift tax in Armenia
- 印花税 Stamp Duty: N/A — Generally not applicable
- 消费税 / 特别消费税 Excise Tax: Varies — On tobacco, alcohol, petroleum products, and luxury goods
- 社会保障税 Social Security Tax: 4.5-10% (employee) — Social payments for pension and social insurance
- 其他税种 Other Taxes: Varies — Road tax, environmental tax