Armenia: Amendments to special tax regimes
Amendments to the Tax Code affecting various aspects of taxation effective January 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