Armenia - Overview and introduction 

Taxation of international executives

Residents are taxed on their worldwide income. Non-residents are taxed only on their Armenian-sourced income.

Tax rates vary according to the amount of income. The top income tax rate is 20 percent.

The official currency of Armenia is the Armenian Drams (AMD).

Herein, the host country refers to the country to which the employee is assigned. The home country refers to the country where the assignee lives when he/she is not on assignment.


© 2013 KPMG Armenia cjsc, a company incorporated under the Laws of the Republic of Armenia, a subsidiary of KPMG Europe LLP, and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved.

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Taxation of international executives