Armenian tax and social service reforms

Armenia is implementing a series of administrative, tax, and social reforms. Current wage structures for employees earning up to 200,000 AMD involve mandatory income tax, social payments for certain age groups, and a stamp fee. Starting September 1, 2026, a flat 1,000 AMD stamp fee will apply to salaries up to 1,000,000 AMD, followed by the inclusion of these employees in the universal health insurance system on January 1, 2027.

The State Revenue Committee (SRC) has introduced measures to simplify annual income declarations through automated data pre-filling and by exempting certain gifts and loans up to 1 million AMD from declaration requirements. To ensure compliance with tax code amendments, the SRC is developing a framework for the automatic exchange of financial account information with foreign authorities.

In the social sector, new regulations have been established for military, penal, and rescue service personnel. Additionally, requirements for financial assistance due to long-term illness have been tightened, now necessitating proof of 30 consecutive days of inpatient treatment. The government has also proposed a budget reallocation of approximately 144.5 million AMD to enhance accessibility for persons with disabilities at the Karen Demirchyan Complex.