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.
Armenia has no public registry we can query in real time, so a number cannot be confirmed as active from outside. The VAT number checker still checks it against the national format, which catches transcription errors before they reach your accounting system.
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 https://www.taxid.dev/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('https://www.taxid.dev/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: