Armenia simplifies income declaration process for citizens

As a result of changes to the annual income declaration system for individuals, the process of completing declarations has been simplified, the amount of information automatically pre-filled in declarations has been expanded, and categories of non-taxable income that citizens may omit from their declarations have been established.

The State Revenue Committee of Armenia said that adult Armenian citizens who are residents of Armenia are required to file declarations for the 2025 reporting year.

Under the changes, citizens may omit certain non-taxable income totaling up to AMD 1 million from their declarations. This includes loans received from individuals, gifts, income from the sale of property, and other income.

To simplify the process, information available to the tax authorities is automatically pre-filled in the system. With the citizen’s consent, interest earned on bank deposits may also be pre-filled. A mechanism is also in place for the automatic submission of pre-filled declarations: if a declaration is neither amended nor submitted by the established deadline, it is deemed submitted after the deadline has passed. Declarations may also be filed through an authorized representative without notarization of the power of attorney.

The deadline for filing declarations for the 2025 reporting year is November 1, 2026. However, under the Law on Normative Legal Acts, if the last day of a deadline falls on a non-working day, the deadline expires on the next working day. In this case, the deadline is November 2. For subsequent reporting years, declarations must be filed between March 2 and July 1, inclusive.

“It is important to emphasize that the introduction of the declaration system does not entail the imposition of new tax obligations. Rather, its purpose is to build a comprehensive picture of citizens’ income to enable more targeted policymaking in social and other areas. In addition, a unified electronic services platform for individuals is planned for the future. It will bring together declaration filing, income tax refunds, tax payments, and other services, providing citizens with a simpler and more convenient digital environment,” the SRC said in a statement.