Armenia: Income tax treaty with Japan enters into force

Generally applies from January 1, 2026

The income tax treaty between Armenia and Japan has entered into force and generally applies from January 1, 2026, but provisions concerning the exchange of information and assistance in the collection of taxes will enter into force on December 20, 2025, regardless of the date on which the taxes are levied or the tax year to which the taxes relate.

The treaty provides specific rates for withholding tax on dividends, interest, and royalties.

For dividends, the rate will not exceed 5% if the recipient is the beneficial owner, with a 0% rate applicable under certain ownership conditions.
Interest withholding tax generally will not exceed 5%, with a 0% rate for interest beneficially owned by certain entities.
Royalties withholding tax is set at 5% if the beneficial owner is a resident of the other contracting state.

Read a December 2025 report prepared by the KPMG member firm in Armenia

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Armenia: Income tax treaty with Japan enters into force

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