How are dividends taxed in Armenia?

Dividends paid to individuals are subject to withholding income tax at source. Resident individuals are taxed at 5% on the gross dividend, while non-resident individuals are generally taxed at 10%. The paying company withholds and remits the tax, so the shareholder receives the net amount.

What rate applies to non-residents?

Non-resident individuals usually face a 10% withholding rate on Armenian-source dividends. However, a double-tax treaty between Armenia and your country of residence may lower this rate, in which case you can enter the treaty rate to see the reduced tax.

Do I need to do anything if tax is withheld at source?

For most individuals the 5% or 10% withholding is final, meaning no further filing is needed on that dividend in Armenia. Non-residents claiming a treaty rate may need to provide a certificate of tax residence to the paying company or tax authority.

Are dividends from foreign companies taxed the same way?

This calculator models Armenian-source dividends withheld locally. Dividends received from abroad may be taxed differently and could require self-declaration, and treaty relief may apply for foreign tax already paid. Check your specific situation with a tax adviser.

Is this calculator official tax advice?

No. It is an educational estimate based on Armenia's general dividend withholding rates. Rates and rules can change and your circumstances may differ, so confirm with Armenia's State Revenue Committee or a qualified adviser before relying on the figures.

Armenia Dividend Tax Calculator

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The Armenia Dividend Tax Calculator shows how much of a dividend you keep after Armenian withholding tax. Enter the gross dividend and your residency, and the tool applies the correct rate and reports the net amount you actually receive.

How it works

Armenia taxes dividends to individuals by withholding at source — the company paying the dividend deducts the tax and pays you the rest. The rate depends on your tax residency:

Resident individuals: 5% of the gross dividend.
Non-resident individuals: 10%, unless a double-tax treaty reduces it.

The calculation is simply:

tax = gross * rate / 100
net = gross - tax

Resident 5%, non-resident 10% — withheld at source, often as a final tax.

Worked example

A resident shareholder is paid a ֏1,000,000 gross dividend. The withholding tax is 1,000,000 x 5% = ֏50,000, leaving a net dividend of ֏950,000. A non-resident on 10% would pay ֏100,000 and receive ֏900,000, unless a treaty lowers the rate.

Notes

For most individuals the withholding is the final tax on that dividend. Non-residents claiming a treaty rate usually need a certificate of tax residence. This is an educational estimate, not tax advice — confirm with the State Revenue Committee. All maths runs locally in your browser.