Impuestos del autónomo en Armenia (2026).

Contexto importante

DSL modelling notes: (1) The funded pension for individual entrepreneurs is 5% of gross income up to 6M AMD/year, then 10% × income − 300,000 above 6M. The −300,000 constant is expressed exactly as a 10% progressive rate on (revenue − 3,000,000), since 10% × (income − 3,000,000) = 10% × income − 300,000; this is correct only for income ≥ 6M (below 6M the true charge is 5% of income). Both examples are above 6M, so the model is exact for them. (2) The pension is charged on GROSS turnover, not net profit — verified — which is why the real burden is far above the headline 1%. (3) No maximum annual pension ceiling is stated in any official source consulted (the employee ceiling of ~1,050,000 AMD/yr is not confirmed to apply to individual entrepreneurs), so the pension is modelled uncapped; if an IE ceiling does apply it would lower the burden at high incomes — flagged for manual review. (4) Health contribution 129,600 AMD/yr applies when prior-year income exceeds ~2.4M AMD; assumed to apply. (5) Military stamp duty 2026: 12,000 AMD if annual income ≤ 12M, 120,000 AMD if above. VAT is not triggered below the 115M AMD registration threshold.

Contexto importante

Same DSL pension/health/stamp modelling as am-it-hightech-1 (pension on gross turnover, exact for income ≥ 6M, modelled uncapped). The 10% services rate can be reduced by documented expenses to a 4.5% floor of turnover; this scheme takes the headline 10% with no reduction, so it is an upper bound on the turnover-regime burden. A freelancer with few deductible costs pays close to this; one with high documented costs approaches the 4.5% floor. Expense-reduction is not modelled here because it is not a fixed rate.