Unofficial transfer (c) Soyuzpravoinform LLC
of December 2, 2025 No. ZR-376
About modification and amendments in the Tax code of the Republic of Armenia
Accepted by National Assembly of the Republic of Armenia on November 13, 2025
Article 1. In Item 2 of part 1 of article 113 of the Tax Code of the Republic of Armenia of October 4, 2016 (further - the code) "Item 5" shall be replaced with words words "Items 5 and 5.1".
Article 2. Regarding 1 article 123 of the Code:
Item 5 after the words "percent 0,25" to add 1) with words ", except for Item 5.1 of this part";
To add 2) with Item 5.1 of the following content:
"5. 1) asset cost, the works performed for them and (or) the rendered services provided to the state or municipal non-profit organizations having the license for implementation of the initial, main, average, professional, average professional or highest professional educational programs performed in the Republic of Armenia and to the funds created by the state or municipality or the fund created according to the law "About Indemnification, Caused to Life or Health of the Military Personnel in case of Defense of the Republic of Armenia", but no more than 2,5 of percent of gross income for tax year.".
Article 3. This law becomes effective since January 1, 2026 and is effective till December 31, 2027.
President of the Republic of Armenia
V. Khachaturian
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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