Unofficial transfer (c) Soyuzpravoinform LLC
of February 6, 2026 No. ZR-7
About modification and amendments in the Tax code of the Republic of Armenia
Accepted by National Assembly of the Republic of Armenia on January 20, 2026
Article 1. Declare invalid Item 3 of part 1 of article 166 of the Tax Code of the Republic of Armenia (further - the code) of October 4, 2016.
Article 2. State the table of Item 3 of part 1 of article 168 of the Code in the following edition:
"
|
"Code according to the Commodity nomenclature of foreign economic activity |
Description of the vehicle |
Rate (dramas) |
|
8703 21-8703 33 |
the cars intended for transportation to 10 people (including the driver) |
3750 |
|
8702 |
the cars intended for transportation of 10 and more people (including the driver), except for the vehicles classified under codes 8702 20, the 8702nd 30, 8702 40 000 and 8702 90 |
10 000 |
|
8704 21 |
cars for transportation of goods with a maximum weight no more than five tons |
5 000 |
|
8704 22 |
cars for transportation of goods with the maximum weight more than five tons, but no more than 20 tons |
10 000 |
|
8704 23 |
cars for transportation of goods with a maximum weight more than 20 tons |
15 000 |
Article 3. To state item 4 of part 2 of article 181 of the Code in the following edition:
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