Tax Residency in Armenia

Tax residency in Armenia is a status that allows an individual to be taxed in Armenia on their worldwide income — both from domestic and foreign sources. Armenia offers flexible and advantageous conditions, especially for remote workers and entrepreneurs doing business abroad.

How to Obtain Tax Residency in Armenia

There are two ways to become a tax resident of Armenia:

1.1. Physical Presence — 183 Days

The classic rule: if you spend at least 183 calendar days in Armenia during a calendar year, you are automatically considered a tax resident.

1.2. Center of Vital Interests

This is a key feature of the Armenian tax system. You can become a tax resident even without spending 183 days in the country. The law allows for tax residency to be granted if your center of vital interests is in Armenia. What does this mean?

The “center of vital interests” refers to a combination of factors used to determine where a person’s personal and economic life is primarily based, such as:

• Having a family (spouse, children) in Armenia;
• Main source of income is in Armenia;
• Engaging in entrepreneurial activity;
• Ownership of property (real estate, business);
• Registration as an individual entrepreneur (IE);
• Local bank accounts, contracts, or professional memberships.

Conclusion: Both in theory and in practice, it is possible to obtain Armenian tax residency without living there permanently. This opens unique opportunities for digital nomads who travel frequently but seek to anchor their tax status in a jurisdiction with simple rules and moderate rates.

Tax Residency Certificate: How to Get One

The tax residency certificate is an official document issued by the Armenian tax authority, confirming your tax resident status. It is particularly important when dealing with foreign banks, stock exchanges, investment platforms, or for applying tax treaties to avoid double taxation.

Procedure:

1. Submit an application to the State Revenue Committee (tax authority);
2. Provide proof of one of the two grounds:
   • 183 days of physical presence, or
   • Center of vital interests;
3. Submit the required documents:
   • Copy of your passport;
   • Proof of income;
   • Documents related to family, property, business, etc. (if applicable);
   • Evidence of banking activity, signed contracts, or anything else indicating a strong connection to Armenia.

Processing time: Up to 2 business days after submission.
You may apply in person or through a notarized power of attorney.

Armenia & Digital Nomads: Rules, Residency, and Work

While Armenia does not offer an official digital nomad visa or program, it is in practice very welcoming to this group of foreigners.

Entry Rules

Citizens of over 40 countries — including the EU, Russia, Ukraine, Georgia, the USA, Canada, and many others — can enter Armenia visa-free and stay for up to 180 days per year.

For others, visa on arrival or electronic visa (eVisa) options are available and easy to obtain online.

Residence Permit via SP Registration

Digital nomads and freelancers can officially register as individual entrepreneurs in Armenia (IEs) in Armenia, which offers multiple benefits:

• Eligibility for an Armenian residence permit;
• Legalization of income;
• Access to the banking system;
• Eligibility for tax residency.

The IE registration process is simple and takes 1–3 business days. Armenia does not require a physical office for IE registration.

Taxation of Individual Entrepreneurs (IEs)

Armenia offers simplified tax regimes for small businesses:

• Flat tax rate: 10% (sometimes lower, depending on activity (IT-companies );
• 5% tax on dividends;
• No capital gains tax in many cases.

Why Digital Nomads Should Consider Armenia

• Flexible tax residency rules — possible without full-time presence;
• No strict regulations on remote work;
• Easy residence permit via IE registration;
• Low taxes and simple reporting;
• Friendly visa policies;
• Well-developed infrastructure for foreigners — coworking spaces, international communities, and an open-minded approach to IT specialists.

Conclusion

Armenia is becoming increasingly attractive for those seeking a balance between mobility, a favorable tax system, and legal residency opportunities.
The ability to gain tax residency without staying 183 days a year makes Armenia particularly appealing to digital nomads and freelancers. With proper planning and documentation, Armenia can become your personal tax haven, without tying you to a single location.