Enter an Armenian salary in dram and this calculator applies the flat 20% income tax withholding for 2026. There is no personal allowance, so tax starts from the first dram. The calculation also shows the mandatory social (pension) payment and the stamp duty that come out of an employee's pay.
Income tax and employee contributions, 2026 rates.
| Breakdown | Amount |
|---|
Estimates for a single employee with standard allowances, calculated in your browser. Rates checked October 2026. Not tax advice.
Armenia taxes employment income at a single flat rate of 20%, withheld by the employer each month. Unlike many countries there is no general tax-free allowance for salary, so the 20% applies to the full gross amount. In law, the social payment and stamp duty reduce the income tax base before the 20% is charged. This calculator taxes gross pay, so the income tax shown is an upper bound.
The social (pension) payment works on a monthly formula: 5% of salary up to AMD 500,000 a month, then 10% of salary minus AMD 25,000, capped at AMD 87,500 a month, on a contribution base of at most AMD 1,125,000 a month. The calculator annualises that formula into two slices, 5% up to AMD 6,000,000 a year and 10% on the slice up to AMD 13,500,000. The stamp duty is a fixed fee rather than a percentage: AMD 1,000 a month at salaries up to AMD 1,000,000 and AMD 15,000 a month above that, in force since December 2025. It is approximated here as 0.1% of salary up to a cap, which understates the duty for monthly salaries above AMD 1,000,000, where the real cost is AMD 180,000 a year.
| Taxable income band | Rate |
|---|---|
| Up to ֏0 | 20% |
Bands apply to taxable income — what is left after any allowance.
| Gross salary | Income tax | Social | Take-home | Effective rate |
|---|---|---|---|---|
| ֏9,031,000 | ֏1,806,200 | ֏612,131 | ֏6,612,669 | 26.8% |
| ֏18,062,500 | ֏3,612,500 | ֏1,062,000 | ֏13,388,000 | 25.9% |
| ֏36,125,000 | ֏7,225,000 | ֏1,062,000 | ֏27,838,000 | 22.9% |
| ֏72,250,000 | ֏14,450,000 | ֏1,062,000 | ֏56,738,000 | 21.5% |
On ֏18,062,500 a year, take-home pay in Armenia is ֏13,388,000 — about ֏1,115,667 a month — after ֏3,612,500 in income tax and ֏1,062,000 in social contributions. Salary levels are the local equivalents of US$25,000 / $50,000 / $100,000 / $200,000 at the ECB reference rate of 28 October 2026, rounded.
| Contribution | Rate | Applies from | Applies up to |
|---|---|---|---|
| Social (pension) payment — base tier | 5% | First ֏0 | ֏6,000,000 |
| Social (pension) payment — upper tier | 10% | ֏6,000,000 | ֏13,500,000 |
| Stamp duty (approximated) | 0.1% | First ֏0 | ֏12,000,000 |
Employee side only. Employer contributions, where a country charges them, do not come out of your pay and are not in these results.
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