2026 Tax Changes
What's New in 2026?
The main change for business โ a new health insurance contribution has been added. From January 1, 2026, Armenia has implemented a universal mandatory health insurance (MHI) system, which will make medical care more accessible to citizens.
The cost of the MHI policy will now become an additional burden on business. And there are changes in the stamp duty calculation procedure. For some, it has become lower.
Mandatory Health Insurance (MHI)
Who pays?
- IEs whose turnover for 2025 exceeded 2,400,000 drams
- Persons with salary over 200,000 drams per month
How much to pay?
Fixed contribution: 129,600 drams per year. Or 10,800 drams per month.
Payment deadline:
- IE: before April 20 of the year following the reporting year
- From employee salaries: before the 20th of each month
Stamp Duty
The rate depends on annual turnover, but now there are only two calculation options.
Option A (Small business):
- Turnover up to 12 million drams per year
- Tax: 12,000 drams (lower than before!)
Option B (Growing business):
- Turnover over 12 million drams per year
- Tax: 120,000 drams
Payment deadline:
- IE: before April 20 of the year following the reporting year
- From employee salaries: before the 20th of each month
How much tax in total do you need to pay for 2025?
The calculation procedure for all taxes depends on many parameters of your business. We cannot describe everything in one slide. But at least we'll show you what the general checklist now looks like.
Tax list:
- Turnover tax or income tax (depending on the regime)
- Taxes/contributions on salaries/income of individuals: income tax + social contribution + stamp duty
- Health insurance contribution
- Special cases: excise taxes/customs payments (if applicable)
What to do now?
โ Check your turnover for 2025 โ it determines whether you fall under the MHI contribution
โ Plan your budget for April 2026
โ Employed? Clarify the payment credit procedure so you don't pay for MHI twice
