Tax Changes for Individual Entrepreneurs in Armenia Starting 2026: Health Insurance and Stamp Duty

Starting January 1, 2026, Individual Entrepreneurs (IEs) registered in the Republic of Armenia will face a new phase of tax reforms. Key changes will affect the mandatory health insurance system and contributions to the Servicemen’s Insurance Fund.

The ELCG team has prepared a detailed breakdown of these new obligations to ensure your business remains legally compliant.

New Rules for Mandatory Health Insurance (MHI)

As Armenia transitions to a universal health insurance system, Individual Entrepreneurs are becoming active participants in the program. Eligibility for state-funded medical care will now be directly linked to insurance contributions.

Who is considered a payer?

The obligation to pay insurance premiums falls on entrepreneurs whose turnover for 2025 exceeded the threshold of 2,400,000 AMD. If your total income was 2,400,001 AMD or more, you automatically enter the MHI system.

Costs and Deadlines

The fixed annual insurance payment is 129,600 AMD. It is important to note that this amount must be paid to the state budget by April 20, 2026, inclusive.

Updated Stamp Duty Rates

Parallel to the introduction of health insurance, the mechanism for calculating Stamp Duty (contributions to the Military Insurance Fund) is also changing. From 2026, the payment amount will depend on the entrepreneur's annual calculation base (turnover).

• For small businesses: With an annual calculation base of up to 12,000,000 AMD, the fee will be 12,000 AMD per year. This represents a significant reduction in the burden compared to previous periods.

• For growing businesses: If your calculation base is 12,000,001 AMD or higher, the annual fee will be 120,000 AMD.

  
  

What Does This Mean for Entrepreneurs in Practice?

The 2026 reform is an attempt by the state to balance the social tax burden. While Stamp Duty was previously fixed and relatively high for everyone, it is now being reduced for micro-entrepreneurs, freeing up resources to cover the medical insurance policy.

For businesses with a turnover exceeding 12 million AMD, the total annual "social" obligation (MHI + Stamp Duty) in April 2026 will amount to 249,600 AMD.

Recommendations from ELCG Experts:

• Monitor Turnover: Audit your financial results for 2025. These figures will serve as the basis for calculating the MHI contribution.

• Budget Planning: Allocate funds for insurance payments in your financial plan for the first half of 2026.

• Consultation: If you combine an IE with employment, clarify the payment offset procedures to avoid double taxation.

Need Assistance?

The Easy Life Consultancy Group team will help your business in Armenia grow without unnecessary bureaucratic risks.