Limited Liability Company (LLC (ՍՊԸ))
Սdelays Պataskhanatutyamb Sahmanaparakvel Ynkerutyun (ՍՊԸ)
在Armenia注册公司
The LLC (ՍՊԸ) is best suited for: IT and software development companies leveraging Armenia's 0% turnover tax regime, Tech startups targeting the EAEU market of 180 million consumers, Remote service businesses operated by digital nomads and freelancers, Outsourcing and BPO companies taking advantage of Armenia's skilled, low-cost workforce. The standard corporate income tax rate is 18%. VAT is 20% and applies when annual turnover exceeds AMD 115 million (~$290,000). Armenia offers a highly attractive turnover tax regime for IT companies: qualifying IT businesses with annual turnover below AMD 500 million can elect to pay turnover tax at 0% (previously 5%, reduced to stimulate the tech sector). This effectively makes Armenia a 0% tax jurisdiction for small-to-medium IT companies. Withholding tax on dividends to non-residents is 5%. Withholding tax on interest and royalties to non-residents is 10%. Capital gains are taxed at the standard 18% rate. Personal income tax is a flat 20%. Social security contributions (employer) are approximately 5% of gross salary. Armenia has 46 double tax treaties, including with major European countries, Russia, and Middle Eastern nations.
- IT and software development companies leveraging Armenia's 0% turnover tax regime
- Tech startups targeting the EAEU market of 180 million consumers
- Remote service businesses operated by digital nomads and freelancers
- Outsourcing and BPO companies taking advantage of Armenia's skilled, low-cost workforce
关键信息
逐步注册流程
Reserve a company name and prepare the charter
Submit a name availability check with the State Register of Legal Entities (under the Ministry of Justice). Prepare the company charter (articles of association) specifying the company name, registered address, activities, share capital, and management structure. The charter can be in Armenian with certified translations.
Notarise documents and obtain apostilled identification
All founder documents (passport copies, proof of address) must be notarised and apostilled if issued outside Armenia. The company charter must be notarised by an Armenian notary. If founders are not physically present, a notarised power of attorney is required for the local representative.
Register with the State Register of Legal Entities
Submit the incorporation package to the State Register, which operates under the Ministry of Justice. The package includes the charter, founder details, director appointment, and registered office address. Registration can be completed online through the e-Register system. The State Register issues a certificate of registration and assigns a tax identification number (TIN).
Open a bank account, register for taxes, and obtain sector licences
Open a corporate bank account at an Armenian bank (Ameriabank, Ardshinbank, ACBA-Credit Agricole, Converse Bank). Register with the State Revenue Committee (SRC) for corporate income tax and VAT (mandatory if annual turnover exceeds AMD 115 million). IT companies can elect the turnover tax regime for significant tax benefits.
所需文件
- Passport copies (notarised and apostilled) for all founders and directors
- Proof of residential address for all founders
- Company charter (articles of association) in Armenian, notarised
- Director appointment decision
- Registered office lease agreement or ownership proof
- Power of attorney (if founders are not present in Armenia)
费用概览
税务处理
The standard corporate income tax rate is 18%. VAT is 20% and applies when annual turnover exceeds AMD 115 million (~$290,000). Armenia offers a highly attractive turnover tax regime for IT companies: qualifying IT businesses with annual turnover below AMD 500 million can elect to pay turnover tax at 0% (previously 5%, reduced to stimulate the tech sector). This effectively makes Armenia a 0% tax jurisdiction for small-to-medium IT companies. Withholding tax on dividends to non-residents is 5%. Withholding tax on interest and royalties to non-residents is 10%. Capital gains are taxed at the standard 18% rate. Personal income tax is a flat 20%. Social security contributions (employer) are approximately 5% of gross salary. Armenia has 46 double tax treaties, including with major European countries, Russia, and Middle Eastern nations.
优势与劣势
- IT sector turnover tax of 0% (until 2025, extended provisions available) — effectively 0% tax for qualifying tech companies
- 18% corporate tax rate is competitive for the region — lower than Russia (20%) and most European countries
- Fast incorporation — 2–5 business days through the e-Register system
- EAEU membership provides tariff-free access to Russia, Belarus, Kazakhstan, and Kyrgyzstan (180M+ consumers)
- Highly educated, multilingual workforce — strong in IT, engineering, and mathematics
- Armenian dram (AMD) is a relatively small currency — exchange rate volatility against USD/EUR
- Small domestic market (approximately 3 million people)
- Geopolitical risk — unresolved conflicts and regional tensions with neighbouring countries
- Banking sector is conservative with slower onboarding for foreign-owned companies
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开始This content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.