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Armenia - Special considerations for short-term assignments

Armenia - Special considerations for short-term...

Taxation of international executives

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Residency rules

Payroll considerations

Taxable income

Additional considerations

For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than 1 year.

Residency rules

Are there special residency considerations for short-term assignments?

No

Payroll considerations

Are there special payroll considerations for short-term assignments?

No

Taxable income

What income will be taxed during short-term assignments?
 

The income received from Armenian sources, if assignee spent in Armenia less than 183 days.

Additional considerations

Are there any additional considerations that should be considered before initiating a short- term assignment in Armenia?

No.

Disclaimer

All information contained in this publication is summarized by KPMG Armenia LLC, the Armenian member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. The information contained in this publication is based on the Tax Code of the Republic of Armenia of 2016 and subsequent amendments, including but not limited to:

—          RA Law "On Property Tax" No-HO-491-N, 30 December 2002

—          RA Law "On Land Tax" No.-HO-101, 14 February 1994, HN-1005-1

—          RA Law “On compensation for fallen or damaged servicemen during the defense of the Republic of Armenia”, No-HO-245-N, 15 December 2016

—          RA Law “On funded pension” No-HO-244-N, 22.12.2010

—          RA Tax Code No.HO-165-N, 04 October 2016.

© 2021 “KPMG Armenia” LLC, a company incorporated under the Laws of the Republic of Armenia and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.


For more detail about the structure of the KPMG global organization please visit https://home.kpmg/governance.

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