EY Armernia Tax Alert: Deadline Extensions for Annual Personal Income Tax Declarations

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EY Armenia
EY Armenia

Global leader in assurance, tax, transaction and advisory services.

25 Apr 2025
Subject Armenia Tax and Law Alerts

Update on Annual Personal Income Tax Declaration Requirements in the Republic of Armenia

On April 22, 2025, the National Assembly of the Republic of Armenia adopted in full the Law “On Amendments and Supplements to the Tax Code of the Republic of Armenia”, which revises the deadlines for both submitting the declaration and making the corresponding personal income tax payment.

The updated filing and personal income tax payment timelines are as follows:

Declaration Filing:

  • Reporting Year 2024: January 1, 2025 – November 1, 2025 inclusive
  • Reporting Year 2025: March 2, 2026 – November 1, 2026 inclusive
  • Reporting Year 2026 and subsequent years: March 2 – July 1 inclusive of the year following the relevant reporting year

Personal Income Tax Payment:

  • Reporting Year 2024: due on November 1, 2025 inclusive
  • Reporting Year 2025: due on November 1, 2026 inclusive
  • Reporting Year 2026 and subsequent years: July 1 inclusive of the year following the relevant reporting year

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EY Armenia
EY Armenia
Global leader in assurance, tax, transaction and advisory services.

EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.