Social expenses made from June 1, 2025, and on to be reimbursed 

ArmInfo.  The State Revenue Committee (SRC) of Armenia reports that payments made from June 1, 2025 and  later for social expenses will be reimbursed if they were paid  directly by the individual declarant.

That is, the SRC press service explains, compensation can only be used if the individual declarant is indicated as the payer in the document justifying the payment. Exceptions are expenses made for the rental of textbooks and expenses made by the employer subject to receiving compensation from the employee for the purchase of insurance packages.

The Committee reminds that if social expenses were actually made by another person, but at the expense of the declarant, then the declarant can use compensation only if payments for social expenses were made in the period from January 1, 2024 to June 1, 2025.

Citizens-residents of the Republic of Armenia, by filing an income tax return, can take advantage of the opportunity to reimburse social expenses from the income tax amount. This opportunity applies to social expenses incurred both by the declarant personally and by family members (spouse, parents and children).  Reimbursement of expenses does not exceed 100 thousand drams during one reporting year.

On February 13, 2025, the government expanded the range of social expenses on healthcare and education compensated within the framework of the General Declaration of Personal Income. Three more areas were added to the existing ones: tuition fees for music, art, dance schools, school organizations and centers, children's and youth sports and other extracurricular programs, as well as informal educational programs recommended by the Ministry of Education,  Science, Culture and Sports; expenses for the rental of textbooks within the framework of secondary general and special education programs; as well as expenses for dental services in 2024-2025. The right to compensation for social expenses arises if social expenses were incurred in non-cash form, with the exception of expenses incurred for the purpose of renting textbooks (no more than 3 thousand drams), for which the fact of payment is not taken into account.