ArmInfo.The State Revenue Committee (SRC) of Armenia reminds that the annual income tax return for the 2025 reporting year must be submitted to the tax office between March 2 and November 1, 2026, inclusive.
All individuals who are residents of the Republic of Armenia and citizens of the Republic of Armenia (simultaneously) as of December 31, 2025, are required to submit an annual income tax return for the 2025 reporting year. The only exception is minors as of December 31 of the reporting year.
In accordance with Part 4.1 of Article 156 of the Tax Code of the Republic of Armenia, the tax office pre- fills the declaration of individuals required to submit an annual income tax return based on the data available in its database, within the established filing deadline. Individual tax filers may amend their pre- completed tax return for the 2025 reporting year and submit it to the tax office by November 1, 2026. If a tax filer fails to submit a pre-completed return to the tax office in accordance with the procedure established by the Code by November 1, 2026, it will be considered submitted to the tax office in accordance with the procedure established by the Code after the deadline.
The agency reminded that after March 2, 2026 (and after submitting an annual tax return certified with an electronic signature) for the 2025 reporting year, tax filers may receive reimbursement for social expenses incurred in connection with services received in 2025. Reimbursement is provided for education and healthcare expenses incurred by the tax filer and their family members, up to a maximum of 100,000 drams.
The step-by-step procedure for reimbursement of social expenses can be found here - https://www.src.am/am/getNews/886.
