Knowledge base / Living in Armenia
Tax residency in Armenia: who counts as a resident and how to get a certificate
Who is a resident
Under the Armenian Tax Code, an individual is a resident if at least one of these applies:
- they are physically in Armenia for 183 days or more in the tax year, which runs from 1 January to 31 December;
- their centre of vital interests is in Armenia: family, home, main job or business, assets;
- they are in the Armenian civil service.
Citizenship or a residence permit does not make you a tax resident by itself. You can hold a permit and be a non-resident, or the other way round.
What residency changes
A non-resident pays Armenian tax only on Armenian-source income. A resident pays on everything, including foreign income such as a salary from an overseas employer or interest on a foreign bank deposit. If the foreign payer does not withhold Armenian tax, the resident must calculate and pay it themselves. The standard rate on salaries and most other income is 20%.
If you work through an Armenian sole proprietorship, your business income is taxed under the regime you chose, such as turnover tax. See sole proprietor taxes in Armenia.
Armenian citizens who are residents must also file the universal income declaration. The deadline has moved before, so check it on src.am.
How to get a residency certificate
- Get access to e-services.src.am.
Login requires YesEm ("I Am") identification. Without it you cannot apply online. - Choose the right service.
There is a separate service for individuals who are foreign citizens. - State the year, the country and the basis.
Say whether you spent 183 days in Armenia or where your centre of interests is, and attach evidence: entry stamps, a lease, an employment contract. - Receive the certificate.
Individuals get it within 2 working days, with no fee. Since December 2025 certificates are electronic with a QR code, and can be issued in English or Russian on request.
A certificate is issued for one year and one country at a time. You can also request one for previous years.
Double tax treaties
Armenia has tax treaties with dozens of countries, including Russia (signed in 1996 and amended by a 2011 protocol) and Belarus. A treaty decides which country may tax a given type of income and lets you credit tax paid in the other country. If you are resident in both countries under their domestic rules, the treaty breaks the tie in order: permanent home, centre of vital interests, habitual abode, then citizenship.
Your home country's rules still apply
- Armenian residency does not end residency elsewhere. You can be resident in two countries, or in none.
- Many countries use a 183-day test of their own. Russia, for example, counts 183 days within any 12 consecutive months.
- Some countries tax citizens or former residents regardless of where they live. Check your home country's rules with a local adviser.
- An Armenian certificate helps only where a treaty applies, and only for the income it covers.
Common mistakes
- Assuming a residence permit makes you a tax resident. Days and centre of interests decide.
- Not paying Armenian tax on a foreign salary after becoming resident.
- Expecting the certificate to settle everything at home. It is evidence for a treaty claim, not an exemption.
Frequently asked questions
How do I become a tax resident in Armenia?
You are a resident if you spend 183 days or more in Armenia in a calendar year, if your centre of vital interests is there, or if you are in the Armenian civil service. A residence permit alone does not count.
Do Armenian tax residents pay tax on foreign income?
Yes. Residents pay Armenian tax on worldwide income, such as a foreign salary or interest on a foreign deposit. If the foreign payer does not withhold it, you calculate and pay it yourself.
How do I get a tax residency certificate in Armenia?
Apply on src.am with YesEm login, choosing the service for foreign citizens. State the year, country and basis with evidence. It is free and issued electronically within 2 working days.
Does Armenian tax residency end my residency in my home country?
No. You can be resident in two countries or in none. Your home country applies its own rules, and an Armenian certificate helps only where a double tax treaty applies.
We can help you sort out your taxes in Armenia
We review your status, explain which tax is due and where, and help with sole proprietor registration and filings. We speak English and Russian.
Sources: Armenian Tax Code — arlis.am; PwC Tax Summaries — residence; State Revenue Committee — certificate for foreign citizens; Legelata — December 2025 changes; Russia–Armenia treaty — consultant.ru.