IT Certificate
Commercial organizations that have received state registration in the Republic of Armenia (with the exception of economic associations and subsidiaries, branches and representative offices of foreign legal entities) and individual entrepreneurs registered in the Republic of Armenia that carry out the following types of activities can apply for certification in order to obtain the right to preferential tax treatment.
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). They pay Income Tax (which the company, as a tax agent, withholds from salaries and pays instead of employees) in the amount of 10% (instead of the standard 21%).
Guide for IT Certificate