Stamp duty in Armenia: who pays, rates and payment deadlines
Stamp duty in Armenia: salary withholding rates, annual fee for sole proprietors, payment account number, and common questions.
Stamp duty in Armenia is a mandatory payment to the Armenian Military Insurance Fund. The money goes to benefits for families of servicemembers who were killed, went missing, or became disabled.
If you have employees or operate as a sole proprietor, stamp duty applies to you.
To see how stamp duty fits with other taxes, read Armenia tax regimes — complete guide or estimate your full tax burden in the Armenia tax calculator.
Table of contents
- Who pays stamp duty
- Stamp duty on salary
- Stamp duty for sole proprietors
- Payment account
- Frequently asked questions
Who pays stamp duty
- employers, from employees’ salaries
- sole proprietors (individual entrepreneurs)
- other individuals in certain cases
Not being a tax resident of Armenia or using the microbusiness regime does not exempt you from stamp duty.
Stamp duty on salary: rates and how much to pay
The amount depends on monthly salary:
| Salary | Fee amount |
|---|---|
| Up to 1,000,000 AMD | 1,000 AMD |
| 1,000,001 AMD and above | 15,000 AMD |
The employer withholds the fee each month together with payroll taxes and remits it by the 20th of the following month.
Art. 12 — law text
Stamp duty for sole proprietors: annual fee and debit deadlines
The amount depends on the sole proprietor’s annual turnover:
| Annual turnover | Fee amount |
|---|---|
| up to 12 million AMD | 12,000 AMD per year |
| over 12 million AMD | 120,000 AMD per year |
Payment account and when stamp duty is debited
The fee accumulates on a separate stamp-duty tax account for the company.
- For employee salary withholding, debit occurs monthly by the 20th of the following month
- For sole proprietors, debit occurs once a year by April 20 of the year following the reporting year
A sole proprietor may pay in installments during the year instead of paying the full amount at once.
The payment account number for stamp duty is the same for everyone: 900005001186
Important for payment: so the fund can attribute the payment to you, make sure you enter your company’s or sole proprietor’s TIN in the bank app or payment terminal. The state may know your bank account numbers and identify you that way, but we still recommend specifying the TIN. Put it in the payment comment if the form has no dedicated field. Payments without a TIN are often lost.
Frequently asked questions about stamp duty in Armenia
How much is stamp duty in Armenia?
It depends on the income source: employees follow the salary withholding scale; sole proprietors pay annually by turnover under the progressive scale.
Where is stamp duty paid in Armenia?
Payments go to the Armenian Military Insurance Fund to account 900005001186, with your company’s or sole proprietor’s TIN required.
How does it differ from other taxes?
Stamp duty is a separate payment to the Armenian Military Insurance Fund. Do not confuse it with income tax, social contributions, or mandatory health insurance (MHI), which go to other accounts and funds.
Want a quick estimate of your taxes?
We built a free Armenia tax calculator that helps you:
- calculate stamp duty, income tax, and other mandatory payments for sole proprietors, LLCs, and employees
- understand your real tax burden
- choose a suitable tax regime
