Armenia

An individual may become an Armenian tax resident through physical presence, a centre of vital interests in Armenia, or temporary service abroad for the Armenian State. Each ground operates independently: residence is possible with fewer than 183 days in Armenia. A right to enter or live in the country does not, by itself, decide the tax question.

Informational overview of domestic tax-residency and residence rules.

Tax residency

Article 25 of the Armenian Tax Code provides the following grounds.

Article 25 contains no separate exemption for students or persons receiving medical treatment. Citizenship, address registration and a residence permit are not independent residence grounds under that article.

183-day test: actual presence in Armenia for at least 183 days in the tax year establishes residence. The Armenian text refers to the tax year, which is the calendar year.
Centre of vital interests: residence arises where the individual's family or economic interests are concentrated in Armenia. Relevant indications include a home or other accommodation, the location of the family and the principal place of professional or other activity.
Armenian State service abroad: an individual in the State service of Armenia who temporarily works outside the country is resident under a separate rule. The person does not need to meet the 183-day threshold.

Day counting

183-day test: the tax year runs from 1 January to 31 December. Add actual presence during separate visits in that year. Article 25(2) expressly counts the arrival day and the departure day as full days.
Centre of vital interests: there is no minimum stay. A travel record helps establish where the individual lives and works. The statutory question remains where family or economic interests are concentrated.
Armenian State service abroad: no minimum period of Armenian presence applies. Establish the qualifying state-service position and the temporary work abroad.

Tax consequences

Article 25(5) states that a person who is resident on any day of the tax year under the relevant grounds is resident for the whole tax year for purposes of the Code.

Armenian residents are generally taxed on income from Armenian and foreign sources. Non-residents are generally taxed on Armenian-source income, subject to the Code's specific sourcing and collection rules.

Migration / residence

Citizens of the European Union (EU) and European Economic Area (EEA) countries listed by Armenia's Ministry of Foreign Affairs may enter without a visa and generally stay for up to 180 days per year. For a longer stay or work, the applicable residence and employment formalities should be checked separately.

Nationals of the Eurasian Economic Union (EAEU) have a different employment regime: qualifying workers and their family members are exempt from a work permit under the EAEU rules and may obtain an electronic document confirming lawful residence.

Orientation references

Armenian Tax Code: Articles 24 and 25 set the personal-status and residence grounds.
State Revenue Committee, General Information Pertaining to Income Tax and Income Declaration: official guidance on rates and declarations.
Ministry of Foreign Affairs, list of countries whose citizens are unilaterally exempt from a visa: visa-free nationalities and permitted stay.
Migration and Citizenship Service, EAEU citizens are exempt from work permits: the separate EAEU employment and residence-document procedure.