ARMENIA — TAX ADVISORY
1% IT simplified tax for qualifying companies. Monthly accounting from $150 fixed. VAT, payroll, and annual compliance handled remotely.
Tax regimes
Most MOSTAR clients qualify for the 1% IT simplified regime. We confirm before you register.
Pricing
Quoted at onboarding based on transaction volume and headcount. No surprises.
The process
Eligibility check
We confirm which tax regime applies to your business model, revenue structure, and turnover. Quote provided.
Day 0
Tax registration
Registration with the State Revenue Committee. 1% IT simplified regime application filed on registration day if applicable.
Day 1
Ongoing accounting
Monthly bookkeeping, tax returns, and payroll managed on fixed monthly fee. Calendar managed by MOSTAR — you receive filings for review before submission.
Ongoing
Common questions
What is the 1% IT tax?
A simplified turnover tax of 1% on gross revenue, replacing standard 18% profit tax and 20% VAT. Available to IT services companies with turnover under AMD ~115 million/year.
What counts as IT services for the 1% regime?
Software development, SaaS, app development, IT consulting, design, and related digital services. MOSTAR confirms eligibility based on your specific service description.
Do I need to pay taxes in Armenia if I'm not a resident?
The Armenian company pays Armenian taxes regardless of where founders live. Personal income of non-resident founders is taxed only on Armenian-source income unless a double tax treaty applies.
Can MOSTAR handle the accounting remotely?
Yes. All bookkeeping, filings, and payroll are handled remotely. You share documents via a shared folder; MOSTAR files electronically with the SRC.
What happens if my turnover exceeds the 1% threshold?
We monitor turnover monthly and advise when you approach the threshold. At that point you either switch to the general regime or restructure. No penalties if managed proactively.