Tax Committee on Compensation for Social Expenses

Citizens of Armenia who are residents and submit an annual income declaration can receive compensation for social expenses from their income tax for the social costs incurred for themselves and their family members (spouse, parents, and children). The Tax Committee (ՊԵԿ) reminds that you can benefit from social expense compensation if in 2024 you have purchased a health insurance package from any insurance company operating in Armenia or have paid for education at an educational institution in Armenia.

To take advantage of the compensation opportunity, you must request a calculation document (invoice) from the service provider, either the insurance company or the educational institution, by presenting an identification document and a public service number. If you have incurred the social expense for a family member but you are the declarant, you must also present the identification document of the family member, their public service number, and documents proving their status as a family member.

The maximum amount for compensation for social expenses related to health care is 50,000 dram per year, while for education, it is up to 100,000 dram per year.

If the declarant citizen is a beneficiary of a social package, they cannot personally benefit from the compensation for social expenses related to health care but can only claim the expenses for the acquisition of insurance packages for family members.

If the declarant citizen is benefiting from the income tax refund possibility regarding a mortgage loan or tuition fees, then they can benefit from the social expense compensation if there is a positive difference between the calculated and/or paid income tax amounts and the refunded income tax amounts for the reporting year.

You can submit an application to receive social expense compensation after submitting your annual income declaration, through the same Unified System of Electronic Services for Individuals.