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LAW OF THE REPUBLIC OF ARMENIA

of July 18, 2025 No. ZR-243

About entering of amendments into the Tax code of the Republic of Armenia

Accepted by National Assembly of the Republic of Armenia on July 3, 2025

Article 1. Of the Tax code of the Republic of Armenia (further - the code) to add part 1 of Article 72 of October 4, 2016 with Items 11 and 12 of the following content:

"11) if cars of easy class were acquired or imported after August 1, 2025 not for the purpose of realization, except as specified, when cars of easy class are used for leasing. In sense of application of this Item it is considered that the car of small load-carrying capacity was acquired or imported not for the purpose of realization if the property right to the car received state registration in the procedure established by the law;

12) if cars of easy class were received under agreements of leasing (versions) after August 1, 2025, except as specified, when cars of easy class are used for provision in lease.".

Article 2. In article 73 of the Code:

1) in part 8.1:

and. the paragraph one before the words "the vehicle carried to code 8703 Commodity Nomenclatures of Foreign Economic Activity, except for" to add with the words "acquired or imported from December 1, 2023 to July 31, 2025 inclusive:",

. the second paragraph after the word is "allocated" to be added with the words "it is offset reduced)",

add with the new paragraph of the following content century:

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