Who Must Submit Income Declarations in 2025: State Revenue Committee

The State Revenue Committee reminds that in 2025, declarations of income must be submitted for the reporting year of 2024 by individuals who submitted a declaration for the reporting year of 2023 and new groups (excluding individuals who are considered minors as of December 31). Therefore, declarations are submitted by citizens of the Republic of Armenia who are residents of the Republic of Armenia and have:

• been considered employed during 2024;
• received taxable income within the framework of civil law contracts during 2024;
• held positions defined by the Law on Public Service, community service, and/or public positions as of December 31, 2024;
• been participants (shareholders, members) of a commercial organization that declared gross income of one billion drams or more based on 2023 results;
• been recognized beneficiaries as defined by the law on combating money laundering and terrorist financing;
• received a loan of 20 million drams or more during 2024.

It is important to note that individuals who receive taxable income during the tax year and are not considered tax agents are also required to submit income declarations for 2024. This includes individuals who have rented out an apartment to other individuals or who have undertaken independent professional work, including minors. In this case, the declaration should be submitted by the parent, guardian, or trustee on behalf of the minor.

At the same time, we remind you that individuals who were sole proprietors in 2024 do not submit income declarations, although their employed individuals are obliged to submit declarations. Individuals on leave related to child care are also required to submit declarations, as they are considered employees.

Foreign citizens working in Armenia, as well as foreign individuals deemed residents of the Republic of Armenia (who have been in Armenia for 183 days or more and/or whose center of vital interests is in Armenia), are not required to submit declarations as they are not citizens of the Republic of Armenia. In 2025, retirees will also not be declarants unless they have been considered employed.

For your information, a resident of the Republic of Armenia is defined as an individual who has been physically present in Armenia for 183 days or more during the tax year and/or whose center of vital interests is located in Armenia. This means that a resident's family, home or apartment, personal or family main property, and place of professional or other activity must be located in Armenia. Residents also include individuals temporarily working outside the Republic of Armenia in public service.