ArmInfo. If you file an income tax return and pay income tax, you can receive compensation for social expenses incurred in the field of healthcare and/or education during the reporting year, reminds the State Revenue Committee (SRC) of Armenia.
Who can receive compensation for social expenses?
If you are a citizen-resident of the Republic of Armenia and have already filed an annual income tax return, you can take advantage of the opportunity to reimburse social expenses from your income tax. This opportunity applies to social expenses incurred by you and your family members (spouse, parents and children).
You can receive compensation if you incurred social expenses related to education and/or healthcare during the reporting year.
In which cases can you use social compensation for education expenses?
You can use social compensation for education expenses in the following cases:
- You have paid for tuition in pre-school, primary, basic, secondary, preparatory (vocational) educational institutions operating in Armenia, as well as in secondary, higher and postgraduate vocational educational programs. Please note that in order to receive reimbursement of tuition fees, payments after February 15, 2025 must be made in non-cash form.
- You have made non-cash payments for educational services provided through music, art, dance schools, extracurricular organizations, centers, children's and youth sports schools and other extracurricular programs guaranteed by the authorized state education authority operating in Armenia.
- You have made non-cash payments for educational services provided under non-formal education programs guaranteed by the State Education Authority.
- You have paid for the rental of textbooks within the framework of secondary (general, special, specialized) education. In this case, the payment can be made in cash, since in the case of renting textbooks, the fact of payment is not taken into account. The maximum amount of reimbursement of expenses for renting textbooks is 3,000 drams per student per year.
How to find out if educational programs are guaranteed
To find out if the extracurricular or informal educational program you used is guaranteed by the authorized state education authority, visit the official website of the Ministry of Education, Science and Technology www.escs.am, then enter the section and check the list of guaranteed programs, which is regularly updated along with new guaranteed programs.
In which cases can you use social compensation for healthcare expenses?
You can use reimbursement of social healthcare expenses in the following cases:
You have purchased a health insurance package for yourself or your family members from an insurance company operating in Armenia and paid for it. Please note that for the purpose of reimbursing the cost of purchasing an insurance package, payments after February 15, 2025 must be made in a non-cash form. - You made non-cash payments for dental services in Armenia during the 2024 and 2025 reporting years.
What is the compensation amount?
The maximum amount of social expenses for health care is 50,000 AMD per year, and the maximum amount of expenses for education is 100,000 AMD per year.
It is important to remember that the maximum amount of compensation for social expenses incurred by you and your family members in all areas is 100,000 AMD per year.
In other words, if you receive compensation of 100,000 AMD for education, you can no longer benefit from the 50,000 AMD compensation from the health insurance package. You can receive compensation in both areas at the same time, if their total amount does not exceed 100,000 AMD.
How to use social expenses reimbursement
Step one: request a payment document To receive social expenses reimbursement, you must request a payment document (invoice) with your details from the service provider (insurance company, dental service provider or educational institution) when making social expenses, which will be automatically reflected in the declaration system after it is issued.
An exception is payments for textbook rental, in which case a payment document is not required, since the basis is the information provided to the tax authority by the Ministry of Education, Science and Technology (name, surname, social security number) about students and their parents.
Step two: apply and get money
After submitting your annual income tax return, you can apply and get a refund of the amounts paid for social expenses up to the third working day through the same system through which you submitted your annual tax return by following these steps: https://www.youtube.com/watch?v=YO36UBpKp7s
Important to know: If an individual who submitted a tax return took advantage of the opportunity to refund income tax on a mortgage loan, tuition fees, dividends, then the reimbursement of social expenses is carried out if there is a positive difference between the income tax amounts calculated and (or) paid (including by a tax agent) for the reporting year and the income tax amounts returned to an individual in cases stipulated by the Tax Code.
Details of the support program: https://irazekum.am/event/view/223
