The deadline for submitting the annual income declaration for 2025 is November 1, 2026. However, under the Law on Normative Legal Acts, if the final day of a deadline falls on a non-working day, the deadline is extended to the next working day, which in this case is November 2, the State Revenue Committee (SRC) reports.
The obligation to submit a declaration applies to resident individuals who were Armenian citizens as of December 31, 2025, excluding those who were minors on that date. The SRC pre-fills the declaration using information available in the tax authority’s database.
How to check and submit the declaration
To submit a declaration, citizens must first complete identity verification and activate their electronic signature. They must then log into the SRC’s unified electronic services system for individuals. There, they should review the pre-filled information, make any necessary changes or additions, and authenticate and submit the declaration using an electronic signature.
The declaration may also be submitted through an authorized representative without notarization of the power of attorney.
What has changed in the declaration of non-taxable income
A simplified procedure applies to declarations of income received in 2025. In particular, certain types of non-taxable income, including income from gifts or loans received from other individuals, property disposals or property received free of charge, may be omitted from the declaration if the value of each individual transaction does not exceed 1 million Armenian drams.
If the established threshold is exceeded, the entire amount of income must be declared.
At the same time, non-taxable income received from family members — spouses, parents, siblings, children (including adoptive parents and adopted children), grandparents and grandchildren — is not subject to declaration, regardless of the amount.
Which taxable income must be declared
If a citizen received taxable income during 2025, including income from renting out real estate, from a foreign country or from other sources, it must be included in the annual declaration in cases prescribed by law.
If the income was received from a tax agent, the agent is responsible for calculating, withholding and paying the income tax to the state budget.
However, if the income was received from someone other than a tax agent, such as an individual or a foreign organization, the citizen must independently calculate and pay the tax in cases established by law.
What happens if the declaration is not submitted by the deadline
If a citizen does not submit the declaration by the prescribed deadline, the declaration pre-filled by the tax authority is automatically considered submitted after the deadline expires.
Citizens may also make changes to their declarations after the deadline, if necessary. Nevertheless, they are advised to check the completeness and accuracy of the information beforehand to avoid having to make additional corrections later.
How to claim reimbursement for social expenses
To receive reimbursement for eligible education and healthcare expenses, citizens must submit a declaration authenticated with an electronic signature and then apply for reimbursement through the same system in accordance with the established procedure.
Reimbursement is available for eligible expenses incurred both for the taxpayer and for family members, including a spouse, parents and children.
When declarations of 2026 income will begin
The process of declaring income received during 2026 will begin on March 2, 2027, with the submission deadline set for July 1, 2027.
Information about declaration procedures, required steps and frequently asked questions is available in the “Declaration” section of the SRC’s official website.
