Armenia VAT Rates 2026
Armenia (Հայաստան (Hayastan)) levies Value Added Tax as ԱԱՀ (Avelats’vats arzheki hark). The standard rate is 20%, applied to most goods and services. Armenia applies a single flat rate with no reduced rates.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 20% | Most goods and services |
| Zero-rated | 0% | Exports, international transport, advertising and consulting supplied to non-residents |
Registration and filing
| Registration threshold | AMD 115,000,000Annual turnover (~€270,000); below it the turnover-tax regime applies |
| Tax authority | State Revenue Committee (SRC) |
| Filing frequency | Monthly returns, due by the 20th of the following month |
Access rates via API
The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/AM endpoint to get Armenia data programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/AM
# No authentication required for rate lookups
# Response:
# { "country_code": "AM", "tax_type": "vat",
# "standard_rate": 20, "reduced_rates": [],
# "currency": "AMD", "last_updated": "2026-06-12" }Fetching the rate in code
// Fetch current Armenia VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/AM').then(r => r.json());
// → { standard_rate: 20, reduced_rates: [],
// currency: 'AMD' }
applyRate(rates.standard_rate);About Armenia VAT
Armenia's flat 20% VAT coexists with a generous turnover-tax regime: businesses under AMD 115 million a year can pay a low percentage-of-revenue tax instead of VAT, one of the highest opt-out ceilings in the region. The booming IT sector benefits from zero-rating of services exported to non-residents. Since 2022, non-resident e-service providers must register and charge Armenian VAT on B2C sales.
VAT in Armenia is administered by the State Revenue Committee (SRC).
Sources: PwC Worldwide Tax Summaries · State Revenue Committee (accessed Jun 2026)
Rate history
- 2018Unified Tax Code consolidated VAT rules; 20% rate retained
Frequently asked questions
What is the VAT rate in Armenia in 2026?
A flat 20% with no reduced rates; exports and services supplied to non-residents are zero-rated.
When must a business register for Armenian VAT?
Once annual turnover exceeds AMD 115 million; smaller businesses may stay in the simplified turnover-tax regime instead.
Related concepts and guides: