Up to 2019 reporting year
since 2019 to 2023 reporting year
since 2023 reporting

    Help of ''Calculation report of income tax and social contribution, annual'' up to 2019

    CALCULATION REPORT OF INCOME TAX AND SOCIAL CONTRIBUTION, ANNUAL
  1. Identification data of a natural person shall be indicated in this part.
  2. Public Services Number or the number of statement of information on lack of a Public Services Number (the number of social security card or the number of statement of information on lack of a social security card) shall be indicated in the line "Public Services Number (PSN)", based on which the surname and name of the natural person shall be automatically inserted in the lines "Surname" and "Name".
  3. Code of participation of the natural person in the funded pension system (1— does not make a social contribution, 2 — makes a social contribution, 3 — makes a social contribution based on application) shall be indicated in the line "Participant of the pension system".
  4. The taxpayer identification number (where available) shall be indicated in the line "Taxpayer Identification Number (TIN)".
  5. Incomes (remuneration) derived from civil law contracts (including performance of works, provision of services) and deductions, the salary to be received from employment contracts and other incomes (proceeds) derived within the scope of those contracts shall be indicated in Section 1; moreover, the resident shall take into account incomes to be derived (incomes already derived) in the territory of the Republic of Armenia and outside the borders thereof, and the non-resident shall take into account the incomes to be derived (incomes already derived) from sources in Armenia.
  6. Incomes (remuneration) derived under civil law contracts (including for performance of works and provision of services) not included in other sections of this Calculation report and deductions made with respect thereto shall be indicated in lines [1.1] and [1.2], respectively.
  7. The salary and payments equivalent thereto (including amounts of pecuniary aid received) to be received under employment contracts in the territory of the Republic of Armenia or to be received by residents of the Republic of Armenia outside the territory of the Republic of Armenia, from employers not considered as tax agents, shall be indicated in line [1.3], and other incomes — considered as a tax base and not included in other sections of this Calculation report,— received in the territory of the Republic of Armenia or received by residents of the Republic of Armenia outside the territory of the Republic of Armenia, from persons not considered as tax agents, shall be indicated in line [1.4].
  8. Deducted amounts of salary and other incomes considered as a tax base to be received under employments contracts in the territory of the Republic of Armenia or to be received by residents of the Republic of Armenia outside the territory of the Republic of Armenia, from employers not considered as tax agents, shall be indicated in line [1.5].
  9. The positive result with respect to civil law contracts, salary and other incomes considered as a tax base shall be inserted in line [1.6] (line [1.6]=(line [1.1] + line[1.2] + line[1.3] + line[1.4] + line[1.5]); moreover, where the result is negative, the amount shall be indicated in brackets and shall not be taken into account in further computations of this Calculation report.
  10. Incomes (royalty, interest, lease payment, income from alienation of property) received under other civil law contracts from persons not considered as tax agents (except for line [2.7]) which are taxed at separate rates, shall be indicated in Section 2; moreover, the resident shall take into account incomes derived in the territory of the Republic of Armenia and outside the borders thereof, and the non-resident shall take into account incomes derived from sources in Armenia.
  11. The following received by natural persons not considered as individual entrepreneurs from persons not considered as tax agents shall be indicated in Column [2.1]:
    1. ) royalties (line [2.4]),
    2. ) interests (line [2.5]),
    3. ) payments for lease (lease payments received from persons not considered as tax agents — line [2.6], the amounts exceeding AMD 58,35 of the sum total of lease payments received from all sources (including tax agents) during the tax year — line [2.7]),
    4. ) income from alienation of immovable property by a constructor not considered as an individual entrepreneur (line [2.8]),
    5. ) income from alienation of property considered as an object of entrepreneurial activity (line [2.9]); moreover, income derived from alienation of property used for production, other commercial and public purposes, including buildings, constructions (including unfinished (semi-constructed), of lands of industrial, subsoil use and of other production significance, or income derived from alienation of the share belonging to a person by ownership right to a property, from persons not considered as natural persons (except for those considered as tax agents) shall be taxed at the rate of 20%,
    6. ) income from alienation of a building, an apartment, a private house or other construction (including unfinished (semi-constructed) featured as a form of participation (stock, share, unit) in the authorised or share capital or income from alienation of other securities proving the investment, where that alienation is carried out within three tax years following the tax year that includes the day of acquisition of that participation (stock, share, unit) in the authorised or share capital [line 2.10],
    7. ) dividends received by a citizen of the Republic of Armenia (taxed at the rate of 5%) or those of a foreign citizen, stateless person (taxed at the rate of 10%) — line [2.11],
    8. ) the rates of the income tax for those types of incomes are indicated in column [2.2], and the amounts of income tax calculated from the incomes indicated in lines [2.4] to [2.11] shall be inserted in column [2.3] (column[2.3]=column[2.1]xcolumn[2.2]).
  12. The sum total of the income tax calculated from incomes indicated in lines [2.4] to [2.11] shall be inserted in line [2.12] (column [2.3]) (line [2.12] = the sum total of the lines of column [2.3]).
  13. Calculation report of income tax shall be presented in Section 3.
  14. The proceeds with respect to civil law contracts and employment contracts shall be inserted in line [3.1].
  15. The deductible amount of voluntary pension contributions deducted from the tax base shall be inserted in line [3.2] (not more than {line[3.1] - (line[3.1]:1.05]}, and the amount of the tax base shall be inserted in line [3.3] (line[3.3]=line[3.1]+line[3.2]).
  16. The amount of income tax calculated from the amount of the tax base indicated in line [3.3] at the rates of annual scale prescribed by legislation shall be automatically inserted in line [3.4].
  17. The sum total of the income tax calculated for the year (line [3.5]=line[2.12]+line[3.4]) shall be inserted in line [3.5].
  18. The tax withheld (collected) in other states in accordance with the legislation of such states (based on the statement of information certified by the tax authority of the foreign state) and the amount of tax deductible from the annual income tax in accordance with the legislation of the Republic of Armenia, shall be inserted in lines [3.6] and [3.7].
  19. The amount of income tax subject to payment to the State Budget of the Republic of Armenia (line[3.8]=line[3.5]+line[3.7]) shall be inserted in line [3.8]. Where the result is negative, that amount shall be subject to deduction from the income tax liabilities incurred by a natural person during the following reporting years.
  20. The calculation report of social contribution shall be presented in Section 4.
  21. The amount of income derived from self-employment shall be inserted in line [4.1], the social contribution rate (5%) with respect to income derived from self-employment shall be inserted in line [4.2] and the amount of social contribution calculated with respect thereto shall be inserted in line [4.3] (line[4.3]=(line[4.1]xline[4.2]).

    Help of ''Calculation report of income tax and social contribution, annual'' since 2019 to 2023

  1. Identification data of a natural person shall be indicated in this part.
  2. Public Services Number or the number of statement of information on lack of a Public Services Number (the number of social security card or the number of statement of information on lack of a social security card) shall be indicated in the line "Public Services Number (PSN)", based on which the surname and name of the natural person shall be automatically inserted in the lines "Surname" and "Name".
  3. Code of participation of the natural person in the funded pension system (1 — does not make a social contribution, 2 — makes a social contribution, 3 — makes a social contribution based on application) shall be indicated in the line "Participant of the pension system".
  4. The taxpayer identification number (where available) shall be indicated in the line "Taxpayer Identification Number (TIN)".
  5. Incomes (remuneration) derived from civil law contracts (including performance of works, provision of services) and deductions, the salary to be received from employment contracts and other incomes (proceeds) derived within the scope of those contracts shall be indicated in Section 1; moreover, the resident shall take into account incomes to be derived (incomes already derived) in the territory of the Republic of Armenia and outside the borders thereof, and the non-resident shall take into account the incomes to be derived (incomes already derived) from sources in Armenia.
  6. Incomes (remuneration) derived under civil law contracts (including for performance of works and provision of services) not included in other sections of this Calculation report and deductions made with respect thereto shall be indicated in lines [1.1] and [1.2], respectively.
  7. The salary and payments equivalent thereto (including amounts of pecuniary aid received) to be received under employment contracts in the territory of the Republic of Armenia or to be received by residents of the Republic of Armenia outside the territory of the Republic of Armenia, from employers not considered as tax agents, shall be indicated in line [1.3], and other incomes — considered as a tax base and not included in other sections of this Calculation report,— received in the territory of the Republic of Armenia or received by residents of the Republic of Armenia outside the territory of the Republic of Armenia, from persons not considered as tax agents, shall be indicated in line [1.4].
  8. Deducted amounts of salary and other incomes considered as a tax base to be received under employments contracts in the territory of the Republic of Armenia or to be received by residents of the Republic of Armenia outside the territory of the Republic of Armenia, from employers not considered as tax agents, shall be indicated in line [1.5].
  9. The positive result with respect to civil law contracts, salary and other incomes considered as a tax base shall be inserted in line [1.6] (line [1.6]=(line [1.1] + line[1.2] + line[1.3] + line[1.4] + line[1.5]); moreover, where the result is negative, the amount shall be indicated in brackets and shall not be taken into account in further computations of this Calculation report.
  10. Incomes received under other civil law contracts from persons not considered as tax agents (except for line [2.7]) which are taxed at separate rates, shall be indicated in Section 2; moreover, the resident shall take into account incomes derived in the territory of the Republic of Armenia and outside the borders thereof, and the non-resident shall take into account incomes derived from sources in Armenia.
  11. The following received (being received) from persons not considered as tax agents shall be indicated in Column [2.1]:
    1. ) royalties (line [2.4]);
    2. ) interests (line [2.5]);
    3. ) payments for lease (lease payments received from persons not considered as tax agents — line [2.6], the amounts exceeding AMD 58,35 mln (from 1 January 2020 — AMD 60 mln) of the sum total of lease payments received from all sources (including tax agents) during the tax year — line [2.7]);
    4. ) income from alienation of immovable property by a constructor not considered as an individual entrepreneur (line [2.8]);
    5. ) income being received from alienation of property considered a subject of entrepreneurial activity (except for a car) (line [2.9]), the provision on taxation whereof under income tax in respect of the property alienated to natural persons not considered to be an individual entrepreneur and notary shall be in force until 28 June 2019 inclusive, moreover, the calculation of the income tax in respect of such incomes shall be carried out by the cash basis accounting method;
    6. ) income from alienation of a car considered a subject of entrepreneurial activity (line [2.10.1]);
    7. ) income from alienation of a building, an apartment, a private house or other construction (including unfinished (semi-constructed) featured as a form of participation (stock, share, unit) in the authorised or share capital or income from alienation of other securities proving the investment (from 1 January 2020 — taxed at the rate of 10%), where that alienation is carried out within three tax years following the tax year that includes the day of acquisition of that participation (stock, share, unit) in the authorised or share capital (line [2.11]);
    8. ) dividends received by a citizen of the Republic of Armenia (taxed at the rate of 5%) or those of a foreign citizen, stateless person (taxed at the rate of 10%) — line [2.12]. The income tax in respect of the dividends received by the participant considered to be a foreign citizen or stateless person as a profit distribution, from the profits attributed to the periods (received as a result of activities in the reporting periods) following 1 January 2020, shall be calculated at the rate of 5%.
  12. The rates of the income tax for those types of incomes are indicated in column [2.2], and the amounts of income tax calculated from the incomes indicated in lines [2.4] to [2.11] shall be inserted in column [2.3] (column[2.3]=column[2.1] x column[2.2]).
    13. 12.1. For the calculation of the income tax from alienation of a car (cars) considered a subject of entrepreneurial activity, Table 2 of this Section shall be inserted, of which:
    1. ) income from alienation of a car considered a subject of entrepreneurial activity shall be inserted in column [2.10.1];
    2. ) the rate of the income tax calculated from the income received from alienation of a car considered a subject of entrepreneurial activity shall be inserted in column [2.10.2];
    3. ) the amount of the income tax calculated at the rate of 1% of the income from alienation of a car shall be inserted in column [2.10.3];
    4. ) the engine power of a car (expressed in horsepower) shall be inserted in column [2.10.4];
    5. ) the amount of the income tax calculated in the amount of AMD 150 per each horsepower of the engine of a car shall be inserted in column [2.10.5];
    6. ) the income tax from alienation of a car considered a subject of entrepreneurial activity, in the maximum amount from the income tax amounts reflected in lines [2.10.3] and [2.10.5], shall be automatically inserted in column [2.10.6];
    7. ) the sum total of the amounts of the income tax (lines of column [2.10.6]) calculated per car shall be inserted in line [2.10.7] which shall be automatically reflected in point 6 of Table 1 of this Section (in line [2.10] of column [2.3]).
    12.2. The sum total of the income tax calculated from incomes indicated in lines [2.4] to [2.12] shall be inserted in line [2.13] (column [2.3]) (line [2.13] = the sum total of the lines of column [2.3] of Table 1).
  13. Calculation report of income tax shall be presented in Section 3.
  14. The proceeds with respect to civil law contracts and employment contracts shall be inserted in line [3.1].
  15. The deductible amount of voluntary pension contributions deducted from the tax base shall be inserted in line [3.2] (not more than {line[3.1] — (line[3.1]:1.05]}, and the amount of the tax base shall be inserted in line [3.3] (line[3.3]=line[3.1]+line[3.2]).
  16. The amount of income tax calculated from the amount of the tax base indicated in line [3.3] at the common rate prescribed by legislation shall be automatically inserted in line [3.4].
  17. The sum total of the income tax calculated for the year (line [3.5]=line[2.12]+line[3.4]) shall be inserted in line [3.5].
  18. The tax withheld (collected) in other states in accordance with the legislation of such states (based on the statement of information certified by the tax authority of the foreign state) and the amount of tax deductible from the annual income tax in accordance with the legislation of the Republic of Armenia, shall be inserted in lines [3.6] and [3.7].
  19. . The amount of income tax subject to payment to the State Budget of the Republic of Armenia (line[3.8]=line[3.5]+line[3.7]) shall be inserted in line [3.8]. Where the result is negative, that amount shall be subject to deduction from the income tax liabilities incurred by a natural person during the following reporting years.
  20. The calculation report of social contribution shall be presented in Section 4.
  21. The amount of income derived from self-employment shall be inserted in line [4.1], the social contribution rate (5%) with respect to income derived from self-employment shall be inserted in line [4.2] and the amount of social contribution calculated with respect thereto shall be inserted in line [4.3] (line[4.3]=(line[4.1]xline[4.2]).

    Help of ''Calculation report of income tax and social contribution, annual'' since 2023

  1. Identification data of a natural person shall be indicated in this part.
  2. Public Services Number or the number of statement of information on lack of a Public Services Number (the number of social security card or the number of statement of information on lack of a social security card) shall be indicated in the line "Public Services Number (PSN)", based on which the surname and name of the natural person shall be automatically inserted in the lines "Surname" and "Name".
  3. Code of participation of the natural person in the funded pension system (1 — does not make a social contribution, 2 — makes a social contribution, 3 — makes a social contribution based on application) shall be indicated in the line "Participant of the pension system".
  4. The taxpayer identification number (where available) shall be indicated in the line "Taxpayer Identification Number (TIN)".
  5. Incomes (remuneration) derived from civil law contracts (including performance of works, provision of services) and deductions, the salary to be received from employment contracts and other incomes (proceeds) derived within the scope of those contracts shall be indicated in Section 1; moreover, the resident shall take into account incomes to be derived (incomes already derived) in the territory of the Republic of Armenia and outside the borders thereof, and the non-resident shall take into account the incomes to be derived (incomes already derived) from sources in Armenia.
  6. Incomes (remuneration) derived under civil law contracts (including for performance of works and provision of services) not included in other sections of this Calculation report and deductions made with respect thereto shall be indicated in lines [1.1] and [1.2], respectively.
  7. The salary and payments equivalent thereto (including amounts of pecuniary aid received) to be received under employment contracts in the territory of the Republic of Armenia or to be received by residents of the Republic of Armenia outside the territory of the Republic of Armenia, from employers not considered as tax agents, shall be indicated in line [1.3], and other incomes — considered as a tax base and not included in other sections of this Calculation report,— received in the territory of the Republic of Armenia or received by residents of the Republic of Armenia outside the territory of the Republic of Armenia, from persons not considered as tax agents, shall be indicated in line [1.4].
  8. Deducted amounts of salary and other incomes considered as a tax base to be received under employments contracts in the territory of the Republic of Armenia or to be received by residents of the Republic of Armenia outside the territory of the Republic of Armenia, from employers not considered as tax agents, shall be indicated in line [1.5].
  9. The positive result with respect to civil law contracts, salary and other incomes considered as a tax base shall be inserted in line [1.6] (line [1.6]=(line [1.1] + line[1.2] + line[1.3] + line[1.4] + line[1.5]); moreover, where the result is negative, the amount shall be indicated in brackets and shall not be taken into account in further computations of this Calculation report.
  10. Incomes received under other civil law contracts from persons not considered as tax agents (except for line [2.7]) which are taxed at separate rates, shall be indicated in Section 2; moreover, the resident shall take into account incomes derived in the territory of the Republic of Armenia and outside the borders thereof, and the non-resident shall take into account incomes derived from sources in Armenia.
  11. The following received (being received) from persons not considered as tax agents shall be indicated in Column [2.1]:
    1. ) royalties (line [2.4]);
    2. ) interests (line [2.5]); moreover, after January 1, 2023, income tax on interest (except for bank deposits and interest on debt securities offered to the public through a public offering or admitted to trading on a regulated market) is calculated at the total specified rate;
    3. ) payments for lease (lease payments received from persons not considered as tax agents — line [2.6], the amounts exceeding AMD 58,35 mln (from 1 January 2020 — AMD 60 mln) of the sum total of lease payments received from all sources (including tax agents) during the tax year — line [2.7]);
    4. ) income from alienation of immovable property by a constructor not considered as an individual entrepreneur (line [2.8]);
    5. ) Income from alienation of property (except for those mentioned in points 4 and 6 of this table);
    6. ) income from alienation of a car considered a subject of entrepreneurial activity (line [2.10.1]);
    7. ) income from alienation of a building, an apartment, a private house or other construction (including unfinished (semi-constructed) featured as a form of participation (stock, share, unit) in the authorised or share capital or income from alienation of other securities proving the investment (from 1 January 2020 — taxed at the rate of 10%), where that alienation is carried out within three tax years following the tax year that includes the day of acquisition of that participation (stock, share, unit) in the authorised or share capital (line [2.11]);
    8. ) dividends received by a citizen of the Republic of Armenia (taxed at the rate of 5%) or those of a foreign citizen, stateless person (taxed at the rate of 10%) — line [2.12]. The income tax in respect of the dividends received by the participant considered to be a foreign citizen or stateless person as a profit distribution, from the profits attributed to the periods (received as a result of activities in the reporting periods) following 1 January 2020, shall be calculated at the rate of 5%;
    9. ) Unpaid passive income during the 12-month period after the tax year in which the right to receive the income is acquired (line [2.13]), from which the income tax is calculated at the appropriate rate defined by Article 150 of the Tax Code of the Republic of Armenia;
  12. The rates of the income tax for those types of incomes are indicated in column [2.2], and the amounts of income tax calculated from the incomes indicated in lines [2.4] to [2.11] shall be inserted in column [2.3] (column[2.3]=column[2.1] x column[2.2]).
    13. 12.1. For the calculation of the income tax from alienation of a car (cars) considered a subject of entrepreneurial activity, Table 2 of this Section shall be inserted, of which:
    1. ) income from alienation of a car considered a subject of entrepreneurial activity shall be inserted in column [2.10.1];
    2. ) the rate of the income tax calculated from the income received from alienation of a car considered a subject of entrepreneurial activity shall be inserted in column [2.10.2];
    3. ) the amount of the income tax calculated at the rate of 1% of the income from alienation of a car shall be inserted in column [2.10.3];
    4. ) the engine power of a car (expressed in horsepower) shall be inserted in column [2.10.4];
    5. ) the amount of the income tax calculated in the amount of AMD 150 per each horsepower of the engine of a car shall be inserted in column [2.10.5];
    6. ) the income tax from alienation of a car considered a subject of entrepreneurial activity, in the maximum amount from the income tax amounts reflected in lines [2.10.3] and [2.10.5], shall be automatically inserted in column [2.10.6];
    7. ) the sum total of the amounts of the income tax (lines of column [2.10.6]) calculated per car shall be inserted in line [2.10.7] which shall be automatically reflected in point 6 of Table 1 of this Section (in line [2.10] of column [2.3]).
    12.2. The sum total of the income tax calculated from incomes indicated in lines [2.4] to [2.13] shall be inserted in line [2.14] (column [2.3]) (line [2.14] = the sum total of the lines of column [2.3] of Table 1).
  13. Calculation report of income tax shall be presented in Section 3.
  14. The proceeds with respect to civil law contracts and employment contracts shall be inserted in line [3.1].
  15. The deductible amount of voluntary pension contributions deducted from the tax base shall be inserted in line [3.2] (not more than {line[3.1] — (line[3.1]:1.05]}, and the amount of the tax base shall be inserted in line [3.3] (line[3.3]=line[3.1]+line[3.2]).
  16. The amount of income tax calculated from the amount of the tax base indicated in line [3.3] at the common rate prescribed by legislation shall be automatically inserted in line [3.4].
  17. The sum total of the income tax calculated for the year (line [3.5]=line[2.12]+line[3.4]) shall be inserted in line [3.5].
  18. The tax withheld (collected) in other states in accordance with the legislation of such states (based on the statement of information certified by the tax authority of the foreign state) and the amount of tax deductible from the annual income tax in accordance with the legislation of the Republic of Armenia, shall be inserted in lines [3.6] and [3.7].
  19. The amount of income tax subject to payment to the State Budget of the Republic of Armenia (line[3.8]=line[3.5]+line[3.7]) shall be inserted in line [3.8]. Where the result is negative, that amount shall be subject to deduction from the income tax liabilities incurred by a natural person during the following reporting years.
  20. The calculation report of social contribution shall be presented in Section 4.
  21. The amount of income derived from self-employment shall be inserted in line [4.1], the social contribution rate (5%) with respect to income derived from self-employment shall be inserted in line [4.2] and the amount of social contribution calculated with respect thereto shall be inserted in line [4.3] (line[4.3]=(line[4.1]xline[4.2]).