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Armenia: Amendments to special tax regimes

Amendments to the Tax Code affecting various aspects of taxation effective January 2025

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July 10, 2025

The government in late March 2025 issued amendments to the Tax Code, affecting various aspects of taxation effective January 2025. The modifications include:

  • Exemptions for value added tax (VAT) payers providing free legal services
  • Expanded classifications for deductible expenses for turnover taxpayers
  • Provisions for specific weight calculations
  • Revisions to activity categories for tax requirements


For more information, contact a KPMG tax professional in Armenia:

Nerses Nersisyan | nnersisyan@kpmg.co.am

Rafik Khachatryan | rkhachatryan@kpmg.co.am

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