Individuals supposed to submit annual income tax return for 2025  between March 2 and November 1, 2026

ArmInfo.The State Revenue Committee (SRC) of Armenia reminds that the annual income tax return for the 2025 reporting year must be submitted to the tax office between March 2 and November 1, 2026, inclusive.

All individuals who are residents of the Republic of Armenia and  citizens of the Republic of Armenia (simultaneously) as of December  31, 2025, are required to submit an annual income tax return for the  2025 reporting year. The only exception is minors as of December 31  of the reporting year.

In accordance with Part 4.1 of Article 156 of the Tax Code of the  Republic of Armenia, the tax office pre- fills the declaration of  individuals required to submit an annual income tax return based on  the data available in its database, within the established filing  deadline. Individual tax filers may amend their pre- completed tax  return for the 2025 reporting year and submit it to the tax office by  November 1, 2026. If a tax filer fails to submit a pre-completed  return to the tax office in accordance with the procedure established  by the Code by November 1, 2026, it will be considered submitted to  the tax office in accordance with the procedure established by the  Code after the deadline.

The agency reminded that after March 2, 2026 (and after submitting an  annual tax return certified with an electronic signature) for the  2025 reporting year, tax filers may receive reimbursement for social  expenses incurred in connection with services received in 2025.  Reimbursement is provided for education and healthcare expenses  incurred by the tax filer and their family members, up to a maximum  of 100,000 drams.

The step-by-step procedure for reimbursement of social expenses can  be found here - https://www.src.am/am/getNews/886.