IT Certificate
IT Certificate can be obtained by commercial companies or individual entrepreneurs registered in the Republic of Armenia, which carry out activities in the field of IT.
Tax incentives include:
0% income tax. They are exempt from paying 18% income tax.
0% value added tax.
10% tax on income of employees - individuals (personal income tax). Paying Income tax (which the company as a withholding agent withholds from salaries and pays instead of employees) in the amount of 10% (instead of the standard 21%).