Political Pursuits Against the Armenian Apostolic Church Are Unacceptable, Arman Tatoyan Says

The Armenian authorities have entered a highly dangerous realm regarding the stability of statehood. This is stated by former Human Rights Defender of Armenia, Arman Tatoyan.

It is unacceptable to manifest such shameful behavior for political interests and to initiate a political vendetta against the constitutionally enshrined Armenian Apostolic Church using the movement initiated by Bishop Bagrat Galstanyan as a 'pretext.' This is a behavior that divides our society and the diaspora, inciting internal hostility and weakening statehood, which is not characteristic of any government at all.

For the attention of the Armenian authorities, I cite examples from international practice related to the taxation of the Armenian Apostolic Church.

In Greece, the Church does not pay taxes on donations or income received during religious activities. Taxes are only paid for commercial activities. Thus, if there is, for example, a café or bookstore on church premises, then taxes must be paid. Moreover, the state covers the salaries and training costs for clergy, as well as the maintenance costs of church buildings.

In Great Britain, most churches are registered as charitable organizations and do not pay taxes. The Church does not pay taxes on donations or income generated during religious performances. It only pays taxes on commercial activities. However, unlike Greece, if there is a café on church premises, it benefits from the “Business rates relief” policy, whereby either no tax is paid or the amount is significantly reduced.

Moreover, this applies not only to churches but also to places of worship, which may include temples belonging to other religions as well.

In Denmark and Sweden, church members pay a church tax levied by the state. The rate of this tax varies based on the community body’s decision and is used to support the church's activities, including the maintenance of church buildings and salaries of clergy. This payment is collected by the state tax authority alongside regular income tax and then transferred to the Church of Sweden to support its activities.

In Sweden and Denmark, churches do not pay taxes on donations or income received from religious activities. However, they pay taxes on commercial activities and properties used for religious purposes. Properties used for religious purposes (such as church buildings and adjacent structures) are exempt from property taxes. However, if the church engages in commercial activities (like leasing property or running a business), income from that activity is taxable.

In Norway, the National Church and other recognized religious communities receive funding from the state and municipal authorities. Religious communities are exempt from taxes on donations, collections, and income from religious activities. This means that the money given by members for religious services, ceremonies, and other church-related functions is tax-exempt.

In Georgia, the Church does not pay taxes on donations or income from religious activities. It only pays taxes for commercial activities. Religious organizations may be required to provide transparent financial reports and income statements from commercial activities.

In the Russian Federation, religious organizations, including the Russian Orthodox Church, have special status in the tax system. All religious organizations are exempt from paying income tax if the income is derived from their core activities (religious, educational, and cultural). Religious organizations are also exempt from property taxes if the property is used for primary church activities. Taxes on the sale of various goods and services are mainly stipulated by law, but there are various exceptions; for example, goods from the list of funeral services are not taxed.