ArmInfo. Residents of Armenia, who submit an annual income declaration can receive a reimbursement for social expenses from their income tax. This includes social expenses for themselves and their family members (spouse, parents, and children).
According to the press service of the State Revenue Committee (SRC), declarants can benefit from the reimbursement of social expenses if they purchased a health insurance package from an insurance company operating in Armenia or paid for tuition at an educational institution in Armenia in 2024. Education expenses can be for pre-school, primary, basic, secondary, preparatory (vocational), intermediate, higher, and postgraduate vocational education programs. The maximum amount of social expenses for healthcare is 50,000 AMD per year, and the maximum amount for education is 100,000 AMD per year. It is important to note that the total amount of social expenses for the declarant and his family members in all areas should not exceed 100,000 AMD per year.
In other words, if the declarant receives 100,000 drams for education, they can not also receive 50,000 drams for health insurance. However, they can receive compensation in both areas at the same time if the total amount does not exceed 100,000 drams. Residents of the Republic of Armenia are individuals who have spent 183 days or more in Armenia during the tax year or whose vital interests (such as home, family, property and business) are in Armenia. This also includes individuals in public service in the Republic of Armenia who are temporarily working outside the country's territory.
