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Armenia

Asia

Register as an Individual Entrepreneur, typically under turnover tax (~5% for services, possibly 1% IT or 0% micro-business if eligible) rather than the 20% PIT, plus a capped 5-10% pension/social contribution. Business income, not capital gains; confirm eligibility locally.

Classification

Self-employment / business income via an Individual Entrepreneur; turnover-tax or micro-business regime, not capital gains.

Taux d'imposition

Turnover tax ~5% for most services (1% special IT rate 2025-2031). Micro-business 0% up to AMD 24,000,000 turnover, with activity exclusions. Standard PIT otherwise 20%.

Cotisations sociales

Mandatory pension/social: 5% on monthly income up to AMD 500,000, 10% above, capped ~AMD 87,500/month.

Immatriculation / régime

Register as an Individual Entrepreneur and elect turnover tax or micro-business; annual regime election filed 1 Jan-20 Feb.

Payouts en crypto

USDC for services is taxable turnover/income at AMD value on receipt; treatment follows the chosen IE regime, not capital-gains rules.

Information générale uniquement — ceci n'est pas un conseil fiscal ou juridique. Les règles changent et dépendent de votre situation. Vérifiez toujours auprès d'un professionnel fiscal qualifié dans votre pays.
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