Knowledge base / Taxes
Armenia tax calendar 2026: when sole proprietors and LLCs file
Which deadlines apply to you
What you file depends on your tax regime and whether you have staff — not on whether you're a sole proprietor (IE) or an LLC.
- General regime — 20% VAT (if you're VAT-registered) and 18% profit tax. The most filings.
- Turnover tax — for prior-year turnover up to AMD 115 million. One return per quarter.
- Micro-business — turnover up to AMD 24 million, no main taxes, one annual report. See micro-business regime.
If you pay salaries or fees to individuals, a monthly payroll return comes on top of any regime.
Every month
- Payroll return — by the 20th
A per-employee return for income tax (20%) and the social contribution for the previous month. The tax is paid by the same date. More in payroll taxes. - VAT — by the 20th
VAT payers file a combined VAT and excise return and pay the tax. You still file if you export services at 0%.
Every quarter
- Turnover tax — within 20 days after the quarter
That means 20 January, 20 April, 20 July and 20 October. The rate for most services and trade is 10%, and 7% for manufacturing. - Profit tax advances — 20 March, 20 June, 20 September, 20 December
Each payment is the lower of 20% of last year's profit tax or 2% of last quarter's revenue. No advances in the year you register.
Once a year
Annual dates in 2026
- 1 February — micro-business turnover report for 2025.
- 20 February — application to switch to turnover tax or micro-business for the current year.
- 20 April — profit tax return and payment for 2025 (general regime).
- 1 December — property and vehicle tax, if you own real estate or a car.
Individuals may also have to file a personal income declaration. Its deadline changed more than once in 2025–2026, so check the current date with the State Revenue Committee.
If a deadline falls on a weekend, don't count on an extension. Pay 2–3 business days early: what counts is when the money reaches the budget, not when you sent it.
Common mistakes
- Skipping a nil return. No revenue doesn't mean no filing.
- Forgetting profit tax advances in year two. There are none in the first year, so many people miss when they start.
- Missing 20 February and staying on the general regime for the rest of the year.
- Confusing the payment date with the date funds arrive. Late-payment interest runs until the money lands.
- Leaving an error in a filed return. Submit a corrected return yourself before an audit finds it.
Returns are filed through the State Revenue Committee's online system, which needs an electronic signature. The statute of limitations for taxes is three years, so keep your records at least that long.
Frequently asked questions
When are payroll and VAT returns due in Armenia?
Both are monthly: the payroll return and VAT return for a month are due by the 20th of the following month, and the tax is paid by the same date.
When are profit tax advance payments due in Armenia?
On 20 March, 20 June, 20 September and 20 December. Each is the lower of 20% of last year's profit tax or 2% of last quarter's revenue, and there are no advances in the year you register.
When is the annual profit tax return due in Armenia in 2026?
The profit tax return and payment for 2025 under the general regime are due by 20 April 2026.
Does a tax deadline in Armenia move if it falls on a weekend?
Don't count on an extension. Pay 2 to 3 business days early, because what counts is when the money reaches the budget, not when you sent it.
Let us track the deadlines
We keep the books for IEs and LLCs, file on time and remind you before every payment. We work in English.
Sources: Tax Code of Armenia — arlis.am; State Revenue Committee — src.am; PwC — Armenia, Tax administration and Other taxes; hartak.am — individual taxes.