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LAW OF THE REPUBLIC OF ARMENIA

of December 2, 2025 No. ZR-377

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. Recognize article 27 of the Tax Code of the Republic of Armenia which voided part 6 (further - the code) of October 4, 2016.

Article 2. To add part 1 of article 144 of the code with Item 5 of the following content:

"5) the income paid to the workers hired by the nonresident organization for the works and/or services which are carried out in the territory of the Republic of Armenia if the income paid to the nonresident organization for the permanent organization registered in the Republic of Armenia is considered as expenses, irrespective of circumstance of reduction of these expenses from gross income and/or the workers hired by the nonresident organization are involved in activities of permanent organization.".

Article 3. To state part 1 of article 154 of the Code in the following edition:

"1. Following the results of the accounting period tax agents pay to the government budget of the income tax amount, the estimated at the rate, stipulated in Clause 150 Codes concerning the tax base relating to this period.".

Article 4. To recognize article 155 of the Code invalid.

Article 5. To recognize part 1 of article 159 of the Code invalid.

Article 6. State article 314 of the code in the following edition:

"Article 314. Provision of the certificate of recognition by the resident of the Republic of Armenia

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