Tax reliefOpen nowOther
Tax breaks for primary agricultural producers
Run by: State Revenue Committee of Armenia
A farmer selling their own agricultural produce pays no income tax on that income. Companies and cooperatives are exempt from profit tax (through tax year 2026). Agricultural producers are not VAT payers until annual turnover exceeds 115 mn AMD.
Do I qualify?
Anyone who grows crops or raises animals and sells their own (unprocessed) produce. For companies, other income must not exceed 10% of gross income.
What you get
0 income tax on own produce sales; 0 profit tax (through 2026); no VAT up to 115 mn AMD turnover.
Deadline
- The profit-tax exemption is valid through 31 December 2026; check for extension.
How to apply
- 1No application needed – the relief applies by law. For details call the State Revenue Committee hotline or ask an accountant.
Help me apply
Use the checklist above, call the contact, or ask a partner bank to call you back.
Contact
Official sources
Information checked on 7 October 2026. Reliability of this information: Medium — from official news, details may change