Armenia: residency and tax
ArmeniaEurope- Business threshold from 2026-11-01
- AMD 2,000,000 in charter capital or securities; AMD 1,000,000 for individual entrepreneurs
- As of 2026-10-25 · [5]
Overview
Armenia has drawn founders and remote professionals with a straightforward business-based residence route, a low cost of living and Yerevan's growing technology scene. Until 31 October 2026, the Migration and Citizenship Service grants temporary residence for up to one year, extendable, and permanent residence with a five-year card, on grounds that include entrepreneurial activity, family ties and Armenian origin.
The framework changes on 1 November 2026. Amendments to the Law on Foreigners, adopted on 20 January 2026, move all applications to a single electronic platform, abolish the special residence status for new applicants and introduce two new grounds for permanent residence: investment in Armenia and exceptional services to the country. Residence based on business activity will require at least AMD 2 million invested in a company's charter capital, or AMD 1 million in accounts or turnover for individual entrepreneurs, and statuses will be subject to annual quotas set by the government.
Several details were still open in October 2026: the government had not yet published the annual quotas or the investment amount for the new permanent residence ground. This page will be updated once those acts are adopted.
Tax residence follows 183 days in Armenia in a tax year or having your centre of vital interests there. Residents are taxed on worldwide income, generally at 20%, dividends at 5%, and companies pay 18% profit tax unless they use the turnover or micro-business regimes.
Licensed Armenian lawyers and tax advisers advise on the application and its tax effects; Redomiciled coordinates the timing and introductions.
- Tax residence test
- 183 days in a tax year, or centre of vital interests in ArmeniaAs of 2026-10-25 · [6]
Armenia residence status: temporary, permanent and the 2026 reform
Armenian residence status is the legal right of a foreigner to live in Armenia beyond a visa or visa-free stay. As of October 2026, the Migration and Citizenship Service grants temporary status for up to one year and permanent status with a five-year card, and new rules apply to applications from 1 November 2026.
Until 31 October 2026, applicants book an appointment and apply in person at the Migration and Citizenship Service in Yerevan. Temporary status requires a valid reason to stay for a year or more, such as studying, entrepreneurial activity, Armenian origin, family ties or a work permit. Permanent status is available on the grounds of family ties combined with three years of residence, Armenian origin or entrepreneurial activity in Armenia. The residence card is issued within 30 days, extendable by another 30.
From 1 November 2026, business-based residence has financial thresholds. Shareholders must have invested at least AMD 2 million in the charter capital of an Armenian company, or hold shares or securities of that value; individual entrepreneurs need at least AMD 1 million in their accounts or in turnover during the 60 days before applying. The status can be invalidated if the capital falls below AMD 1 million or if no taxes from the business are recorded within 180 days, although reinvesting in another Armenian company within one month keeps it valid.
Permanent residence through business or family ties will require at least three years of temporary status within the previous five years. Investment and exceptional services to Armenia become new grounds for permanent residence, and the special residence status is abolished for new applicants, while existing holders keep it until it expires. Founders and directors of companies with 50% or more foreign participation also lose their exemption from the employment permit.
Applications will be filed only through a unified electronic platform, with the card collected in person. Statuses will be granted within annual quotas set by the government, and instead of extending a status, holders will submit a new application when it expires. As of October 2026, neither the quotas nor the investment amount had been published.
Armenian immigration lawyers check eligibility and prepare the filing, and licensed tax advisers review the tax position; we coordinate both and track the new government acts.
Who it suits
Founders with a real Armenian company
You can invest at least AMD 2 million in charter capital and run taxable business activity.
Individual entrepreneurs
You hold or turn over at least AMD 1 million through your Armenian business.
People of Armenian origin
Armenian origin remains a ground for both temporary and permanent residence.
Investors watching the new route
You are interested in permanent residence through investment once the government sets the terms.
Requirements
- Required
Valid passport
With a copy and a notarised Armenian translation.
- Required
A legal ground
Entrepreneurial activity, family ties, Armenian origin, studies or an employment permit.
- Required
Business threshold
From 1 November 2026: AMD 2 million in charter capital or securities, or AMD 1 million in funds or turnover for individual entrepreneurs.
- Required
Medical certificate
Submitted with the application.
- Depends on your case
Armenian bank account
Practically needed to pay in capital and operate the business.
Documents
- Application form and photosThree colour photos of 35 × 45 mm.
- Passport, copy and notarised translationInto Armenian.
- Evidence of the groundCompany registration and proof of charter capital, or proof of family ties or Armenian origin.
- Medical certificateAs required for every applicant.
- Civil status documentsBirth certificate and parents' documents where requested.
- Residence card issue
- Within 30 days, extendable by 30 daysAs of 2026-10-25 · [2]
- Ongoing conditions from 2026-11-01
- Capital kept at AMD 1,000,000 or more; business taxes recorded within 180 daysAs of 2026-10-25 · [5]
- Permanent residence through business or family from 2026-11-01
- 3 years of temporary status within the previous 5 yearsAs of 2026-10-25 · [5]
Timeline
- 1Set up the groundRegister the company or entrepreneur and, from 1 November 2026, pay in the required capital.
- 2Prepare documentsNotarised translations, medical certificate and evidence of the ground.
- 3ApplyIn person by appointment until 31 October 2026; through the electronic platform from 1 November 2026, subject to the quota.
- 4Residence cardIssued within 30 days, extendable by 30; collected in person.
- 5Keep the conditionsMaintain the capital and tax activity, then reapply at expiry or move to permanent residence after three years within five.
Tax notes
- You are an Armenian tax resident if you are present for 183 days or more in a tax year, or if your centre of vital interests is in Armenia. Residence status and tax residence are assessed separately.
- Residents are taxed on worldwide income, generally at a flat 20%, with credit for foreign tax up to the Armenian tax on the same income. Dividends are taxed at 5%.
- Companies pay 18% profit tax. Smaller businesses can use the turnover tax regime, and the micro-entrepreneurship regime exempts businesses with annual turnover up to AMD 24 million from the main taxes, subject to activity restrictions.
- From 2025 to 2031, companies in the government's high-tech registry can apply a 1% turnover tax, among other incentives; eligibility requires most revenue to come from qualifying high-tech activity.
General information, not tax advice. Your position depends on your circumstances.
Banking fit
- Charter capital is paid into an Armenian bank account, and the ongoing threshold is checked against it, so the account is part of the residence case.
- Expect in-person identification and source-of-funds questions; a registered company and, later, a residence card help.
Questions
How can a foreigner get residency in Armenia?
By obtaining temporary residence status on a recognised ground: entrepreneurial activity, family ties, Armenian origin, studies or an employment permit. From 1 November 2026, applications go through an electronic platform, business-based status has financial thresholds and statuses are subject to annual quotas.
How much do I need to invest for Armenian residency through a company?
From 1 November 2026, shareholders need at least AMD 2 million in a company's charter capital or in shares or securities, and individual entrepreneurs at least AMD 1 million in accounts or 60-day turnover. The capital must stay at AMD 1 million or more afterwards.
Can I get permanent residence in Armenia through investment?
Investment becomes a ground for permanent residence on 1 November 2026. As of October 2026, the qualifying amount and procedure had not been published, so the route cannot yet be planned with confidence.
Can I extend my Armenian residence status?
Until 31 October 2026, temporary status can be extended. Under the new rules, extensions are replaced by a new application at expiry, which is subject to the annual quota and the conditions in force at that time.
Does Armenian residence status make me tax resident?
Not automatically. Tax residence follows 183 days in Armenia in a tax year or having your centre of vital interests there. Your former country also applies its own rules, so plan the move with advisers on both sides.
Banking in our network
We do not publish institution names: the right partner depends on your profile, and each institution keeps its own view on who it will serve.
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No partner institution in our network is based here; companies and residents here are introduced to partners in other jurisdictions.
- Armenian banks generally identify customers in person and are stricter with non-residents; once a residence card is issued, account opening is usually simpler. A local account is also needed to pay in charter capital and run the business.
- Armenian banks are outside our banking network; international accounts can be reviewed separately in our banking assessment.
Questions
What changes in Armenian residency on 1 November 2026?
Applications move to an electronic platform, business-based residence requires AMD 2 million in charter capital or AMD 1 million for individual entrepreneurs, statuses are subject to annual quotas, extensions are replaced by new applications, and investment becomes a ground for permanent residence.
Does Armenia tax foreign income?
Yes, for tax residents. Residents are liable on worldwide income and can credit foreign tax paid, up to the Armenian tax on the same income. You are resident after 183 days in a tax year or if your centre of vital interests is in Armenia.
Is there an Armenian residence-by-investment programme?
From 1 November 2026, investment in Armenia becomes a legal ground for permanent residence. As of October 2026, the government had not published the qualifying amount or procedure, so no reliable figure can be given yet.
Sources
- 1.Migration and Citizenship Service (MIA): Residency status and visa, retrieved 2026-10-25
- 2.Migration and Citizenship Service: Acquiring temporary residence status, retrieved 2026-10-25
- 3.Migration and Citizenship Service: Acquiring permanent residence status, retrieved 2026-10-25
- 4.Migration and Citizenship Service: Notice of 19 June 2026 on the new residence application system from 1 November 2026, retrieved 2026-10-25
- 5.EY Armenia Law Alert: Amendments to the RA Law "On foreigners" (adopted 20 January 2026), retrieved 2026-10-25
- 6.PwC Worldwide Tax Summaries: Armenia, individual residence, retrieved 2026-10-25
- 7.PwC Worldwide Tax Summaries: Armenia, taxes on personal income, retrieved 2026-10-25
- 8.PwC Worldwide Tax Summaries: Armenia, taxes on corporate income, retrieved 2026-10-25
- 9.PwC Worldwide Tax Summaries: Armenia, tax credits and incentives, retrieved 2026-10-25
- 10.Redomiciled internal notes: Armenia relocation call notes (internal), retrieved 2026-10-25
- 11.Redomiciled internal notes: Armenia residence and structure overview (internal), retrieved 2026-10-25
Reviewed by the Redomiciled team on .
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