Armenia: Income tax treaty with Japan entered into force
Applies from January 1, 2026
The Armenia–Japan income tax treaty (2024) entered into force on December 20, 2025, and generally applies from January 1, 2026.
The treaty replaces the former USSR–Japan treaty and introduces provisions on the exchange of information and assistance in tax collection, effective from December 20, 2025. Arbitration rules are subject to future agreement between the governments.
For more information, contact a KPMG tax professional in Armenia:
Nerses Nersisyan | nnersisyan@kpmg.co.am
Rafik Khachatryan | rkhachatryan@kpmg.co.am