The State Revenue Committee Answers Frequently Asked Questions on Income Declaration

Considering the public resonance of the annual income declaration topic and numerous inquiries, the State Revenue Committee (SRC) of Armenia will regularly address the frequently asked questions. "Our aim is to present the declaration process, key steps in a clear and accessible manner and to avoid possible misunderstandings. If you have questions that have not yet been answered, you can direct them to us in the comments or through private messages," the agency states.

Let's clarify whether you need to submit a declaration in 2025 for the reporting year of 2024.

Question 1 Do you need to submit an income declaration in 2025?

If you are a resident Armenian citizen and have worked as an employee (under an employment contract) or under a civil law contract, receiving taxable income in 2024, or if you submitted a declaration last year for the reporting year 2023, and you are included in other groups required to submit declarations in 2025 (the complete list can be found here), then YES, you must submit an annual income declaration this year.

Question 2 Do you need to submit a declaration if you worked for several months in 2024?

Yes, you need to submit a declaration even if you only worked for one month in 2024, and the declaration must cover the entire year.

Question 3 If you submitted a declaration in 2024, do you need to submit another one this year?

Yes, if you submitted a declaration in 2024 for the reporting year of 2023, you must also submit a declaration this year, even if you did not work in 2024 or are not a declarant on other grounds.

Question 4 If you do not have Armenian citizenship or only have residency status but live and work in Armenia, do you need to submit a declaration?

No, only resident Armenian citizens have the obligation to submit a declaration.

Question 5 How can you determine if you are a resident of Armenia?

To be considered a resident of Armenia, you must be physically present in the country for 183 days or more during the tax year and/or your vital interests must be centered in Armenia, which means your family, home, or main assets, as well as places of professional or other activities, must be in Armenia. Persons in state service within Armenia who are temporarily working outside the country are also considered residents.

Question 6 Do you need to submit a declaration if you are an Armenian citizen but live and work abroad?

If you are an Armenian citizen but live and work abroad, you will only submit a declaration if you are also considered a resident of Armenia. (See Question 5 for how to determine residency)

Question 7 If you were employed for several months in 2024 but are abroad in 2025, will you submit a declaration?

Even if you worked for only a few months in 2024 but are abroad in 2025, you will need to submit a declaration if you are also considered a resident of Armenia. (See Question 5 for how to determine residency)

Question 8 Do minors need to submit a declaration?

No, minor residents of Armenia as of December 31 do not have an obligation to submit a declaration; this responsibility falls to their parent, guardian, or custodian only if the minor has rented out property or performed other independent professional work.

Question 9 If you did not work in 2024 but received transfers to your bank account, do you need to submit a declaration?

No, if you did not work in 2024 and are not a declarant on other legal grounds, even if you received transfers to your bank account or card from abroad, you will not be obligated to submit a declaration in 2025.

Question 10 Do you need to submit a declaration if you reside in Armenia but work for a company located abroad?

Yes, if you are a resident Armenian citizen but work for a company located abroad and receive your salary from there, you must submit a declaration. Moreover, these incomes will not be taxed in Armenia if you have already paid tax on your salary in the country where it is taxed at 20% or more. If the income tax in that country is less than 20%, you will need to pay the difference in Armenia. For example, if the country where you received your salary has a tax rate of 18%, you would need to pay the remaining 2% in Armenia.

Question 11 Do citizens forcibly displaced from Artsakh need to submit a declaration?

If you are a citizen forcibly displaced from Artsakh and were employed in 2024 but do not have Armenian citizenship (holding a passport with code 070), you do not have an obligation to submit an annual income declaration since only resident Armenian citizens are required to do so.

Question 12 Does a sole proprietor have the obligation to submit a declaration?

If you are registered as a sole proprietor, you do not have an obligation to submit a declaration solely based on that registration. You will only be required to submit a declaration if you were also employed as a paid worker or had taxable income under a civil law contract in 2024 or are considered a declarant on other grounds.

Question 13 Do those on parental leave need to submit a declaration?

Yes, if you are on parental leave, you still need to submit an annual income declaration since you are considered a paid worker.

Question 14 Do pensioners need to submit a declaration?

No, pensioners do not have an obligation to submit a declaration, except when they have also been a paid worker or received taxable income under civil law contracts during the year 2024 or under other grounds becoming a declarant.

Question 15 If your only income is benefits, disability, or military pensions, do you have an obligation to submit a declaration?

No, if your only income in 2024 was from benefits, disability, or military pensions, you are not obligated to submit a declaration in 2025, unless during 2024 you were also employed or had taxable income under a civil law contract or are a declarant under other grounds.

Question 16 If you are engaged in freelance work, do you need to submit a declaration?

Yes, if you performed freelance work in 2024 and received taxable income, you need to submit an income tax calculation (declaration) this year. For minors, the declaration will be filled out by the parent or guardian.

Question 17 If you received a grant or scholarship in 2024, do you have an obligation to submit a declaration?

No, if you received a scholarship or grant in 2024, you do not have to submit a declaration, unless in 2024 you were also employed or received taxable income under civil law contracts or meet other qualifications for being a declarant (if you meet other legal criteria for being a declarant, you must include these income sources, which are considered non-taxable, in your declaration).

Question 18 If you obtained a loan of 20 million drams or more in 2024, do you need to submit a declaration?

No, in this case, the loan does not appear as income that would require a declaration submission in 2025 unless you are a declarant on other grounds. If you are, you must include any income from this loan in your declaration as non-taxable.

Question 19 If you rented out real estate in 2024, does this require a declaration?

Yes, if you rented out your real estate in 2024, you have the obligation to submit an annual income tax declaration and pay the 10% income tax to the state budget (for minors, the parent or guardian is responsible).

Question 20 If you sold real estate in 2024, do you need to submit a declaration?

If you sold real estate in 2024 and obtained income from that transaction, you must submit a declaration in 2025 unless you are a declarant on other legal grounds (if you qualify as a declarant under any legal grounds, you must include income data from the sale of the property in your declaration).