Knowledge base / Taxes

Universal Income Declaration in Armenia

Updated: October 2026 · 3 min read

Who files and when

The system was rolled out in three stages. First came officials and their families, then employees and people paid under civil-law contracts. For 2025 the duty covers all adult resident citizens. You must file even if you had no income. According to the SRC, pensioners whose only income is a pension and benefits do not need to complete a return.

Does this apply to relocants

The universal declaration is aimed at Armenian citizens. Foreigners are exempt, even if they worked in Armenia. Dual citizens are treated as Armenian citizens, so after you obtain Armenian citizenship you will have to file.

Being exempt from the declaration does not mean being exempt from tax. An Armenian tax resident is taxed on income from inside and outside Armenia. If you have income nobody withheld tax on, such as a foreign salary paid to a personal account, check how to declare and pay it.

Sole proprietors do not report their business income in this declaration; it goes into the sole proprietor's own reporting. But a citizen with a sole proprietorship who also has other income, such as a salary, does file. More in our article on sole proprietor taxes.

What income to report

• Salary, bonuses and holiday pay. Income on which your employer withheld tax is pre-filled.
• Civil-law contract fees, rent, royalties, winnings, dividends and interest.
• Non-taxable receipts: gifts, repaid loans, one property sale per year.
• Foreign income, in drams. Tax paid abroad can be credited, but not above the Armenian tax and only with confirmation from the foreign tax authority.
• Transfers between your own accounts and savings in a bank account are not reported.

How to file online

1. Get an electronic signature
   An ID card, mID or Cosign will work. They are issued by EKENG; the ID card by the Migration Service offices.
2. Log in to the SRC system
   On src.am open the section for individuals, then the annual declaration and self-portal.taxservice.am. The interface is in Armenian, English and Russian.
3. Check the draft
   The system builds a draft from data reported by employers and other tax agents. Add any income that is missing.
4. Sign and submit
   According to the SRC, if you do nothing, the draft is treated as accepted after the deadline. For some benefits, such as social loans, you must sign it yourself.
5. Pay the tax
   If the return shows extra tax, pay it by the same deadline.

Penalties

Failing to file first triggers a warning. If you still do not file within 30 days of it, the fine is AMD 5,000 for ordinary citizens and AMD 50,000 for entrepreneurs and major company participants. More on sanctions in our article on tax penalties.

Common mistakes

• Assuming no income means no return. Citizens must file a nil return too.
• Getting an Armenian passport and forgetting that you are now a filer.
• Leaving out foreign income because tax was already paid abroad.
• Leaving the signature to the last day. Getting an ID card or mID takes time.

Sources: SRC Armenia — filing deadlines; SRC Armenia — general information on income tax and declaration; Finport — declarations for 2025; ARKA — stages and fines; CivilNet — step-by-step guide; Armenian Lawyer — residency and the declaration.