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LAW OF THE REPUBLIC OF ARMENIA

of March 26, 2026 No. ZR-61

About entering of amendments and changes into the Tax code of the Republic of Armenia

Accepted by National Assembly of the Republic of Armenia on March 4, 2026

Article 1. To add part 1 of article 108 of the Tax Code of the Republic of Armenia of October 4, 2016 (further - the code) with Item 27 of the following content:

"27) the amounts of subsidizing of the credits (leasing) obtained within the programs of the state support of the agricultural sector financed by the state, and interest rates calculated on them as of December 31, 2026 inclusive.".

Article 2. In Item 1 of part 4 of article 109 of the code:

1) to exclude the word "b2" from the subitem "b";

The subitem "b2" to declare 2) invalid;

3) in the subitem "b3" to exclude the words "state support of agricultural industry".

Article 3. To add part 1 of article 112 of the code with Item of 21 following contents:

"21) the expenses incurred at the expense of the amounts of subsidizing of loan interest rates (leasing), received within the programs of the state support of the agricultural sector financed by the state as of December 31, 2026 inclusive.".

Article 4. This law becomes effective next day after its official publication and is applied to the relations which arose after January 1, 2021.

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