Armenia wage deductions and upcoming 2027 health insurance changes

In Armenia, employees earning up to 200,000 AMD are subject to several mandatory deductions, including income tax, social payments, and a stamp fee. Under current laws, a 20% income tax is applied, and a 5% social payment is mandatory for those born after January 1, 1974, who are part of the cumulative pension system.

Starting September 1, 2026, the stamp fee for salaries up to 1,000,000 AMD will be set at a flat rate of 1,000 AMD. Additionally, starting January 1, 2027, these employees will be included in the universal health insurance system, which will introduce further mandatory health insurance contributions.