Armènia: Entorn econòmic
Armenia | Eastern Europe & Central Asia | United States | Germany | |
Number of Payments of Taxes per Year | 15.0 | 13.9 | 10.6 | 9.0 |
Time Taken For Administrative Formalities (Hours) | 264.0 | 226.2 | 175.0 | 218.0 |
Total Share of Taxes (% of Profit) | 22.6 | 36.5 | 36.6 | 48.8 |
Source: Doing Business, Latest available data.
Income Tax rate | 21% from 1 January 2022 20% from 1 January 2023 (was 22% in 2021) |
Income from royalties and interest | 10% (when not exempt) |
Income from lease of property | 10% (+10% for incomes in excess of AMD 60 million) |
Income from the sale of property | 10% or 20% (according to the type of property and the nature of the buyer) The sale of non-entrepreneurial property to individuals is exempt from tax |
Dividends attributable to 2020 and subsequent reporting periods | 5% (instead of 10%) |
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Actualitzacions: September 2023