Who Needs to Submit an Income Declaration: The State Revenue Committee Explains

The State Revenue Committee (SRC) has clarified who needs to submit an income declaration for the reporting year of 2024, which is due in 2025.

1. Do you need to submit an income declaration in 2025?
If you are a resident citizen of the Republic of Armenia and you worked as an employee (under a labor contract) or worked under a civil law contract and received taxable income, or if you submitted a declaration for the previous year (for the reporting year of 2023), and you are included in other categories of those required to submit a declaration in 2025 (the complete list can be found here), then YES, you must submit an annual income declaration this year.

2. Must you submit a declaration if you worked for only a few months in 2024?
Yes, you must submit a declaration even if you worked only one month in 2024. The declaration must cover the entire year.

3. If you submitted a declaration in 2024, must you submit one again this year?
Yes, if you submitted a declaration for the reporting year of 2023, you must submit a declaration this year, even if you did not work in 2024 or are not a declarant under any other circumstances.

4. Do you need to submit a declaration if you do not have Armenian citizenship or only have resident status but live and work in Armenia?
No, the obligation to submit a declaration applies only to resident citizens of Armenia.

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 Armenia for 183 days or more during the tax year, and/or your center of vital interests must be in Armenia, meaning your family, home, or primary possessions must be located in Armenia. Residents also include those working temporarily outside Armenia in state service.

6. Must Armenian citizens living and working abroad submit a declaration?
If you are an Armenian citizen living and working abroad, you must submit a declaration only if you are also considered a resident of Armenia (see question 5).

7. If you were an employee for a few months in 2024 but are abroad in 2025, do you need to submit a declaration?
Even if you worked only a few months in 2024 but are abroad in 2025, you must submit a declaration if you are considered a resident of Armenia (see question 5).

8. Do minors have to submit a declaration?
No, as of December 31, minors who are resident citizens of Armenia, along with their parents, guardians, or trustees, have no obligation to submit a declaration. The parent, guardian, or trustee only submits a declaration on behalf of the minor if the minor has rented out property or carried out other independent professional work.

9. If you did not work in 2024 but received transfers to your bank account from abroad, must you submit a declaration?
No, if you did not work in 2024 and are not a declarant under other legally defined conditions, you do not have to submit a declaration for transfers received to your bank account or card.

10. Must you submit a declaration if you live in Armenia but work for a company abroad?
Yes, if you are a resident citizen of Armenia but work for a company abroad and receive your salary from abroad, you must submit a declaration. The income will not be taxed in Armenia if you have already paid income tax in the foreign country at a rate of 20% or more. If the tax rate is less than 20%, you must pay the difference in Armenia.

11. Do citizens forcibly displaced from Artsakh need to submit a declaration?
If you are a forcibly displaced citizen from Artsakh and worked as an employee in 2024 but do not have Armenian citizenship (have a passport with a 070 code), you are not obliged to submit an annual income declaration, as only resident citizens of Armenia are required to do so.

12. Does a sole proprietor have an obligation to submit a declaration?
If you are registered as a sole proprietor, you do not have an obligation to submit a declaration based solely on being registered. You would have to submit a declaration only if in 2024 you were both an employee and received taxable income under a civil law contract or other grounds for declaration.

13. Do those on parental leave need to submit a declaration?
Yes, if you are on parental leave, you must submit an annual income declaration, as you are still considered an employee.

14. Do pensioners need to submit a declaration?
No, pensioners have no obligation to submit a declaration unless they were also an employee or received taxable income under a civil law contract during 2024.

15. If your only income is benefits, disability, or military pension, do you have an obligation to submit a declaration?
No, if your only income in 2024 was benefits, disability, or military pension, you are not required to submit a declaration in 2025, except if you were also an employee or received taxable income under other grounds during 2024.

16. If you engaged in independent professional work (self-employed, freelance), do you need to submit a declaration?
Yes, if you performed independent professional work in 2024 and received taxable income, you must submit an income tax calculation (declaration) this year. In the case of a minor, the parent, guardian, or trustee fills out the declaration.

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 a grant in 2024, you do not need to submit a declaration unless you were also an employee or received taxable income under a civil law contract during that period.

18. If you received a loan of 20 million AMD or more during 2024, do you need to submit a declaration?
No, a loan, including a mortgage, is not considered income, and if you received a loan of 20 million AMD or more in 2024, you do not have a declaration obligation unless you are a declarant under other legally defined conditions.

19. If you rented out real estate in 2024, is that a basis for submitting a declaration?
Yes, you must submit an annual income tax declaration and pay 10% income tax if you rented out your real estate in 2024.

20. If you sold real estate in 2024, do you need to submit a declaration?
If you sold real estate in 2024 and earned income from that transaction, you do not have an obligation to submit a declaration in 2025 unless you are a declarant under other legally defined grounds.

These clarifications were presented by the SRC.