For the 2025 reporting year, an annual income declaration must be submitted by all individuals who are residents of the Republic of Armenia and hold Armenian citizenship as of December 31, 2025. This obligation does not apply only to citizens who were minors as of December 31 of the reporting year.
The deadline for submitting the declaration is November 1 inclusive, and only 15 days remain until that date. This means that time is running out to complete the declaration for 2026, and delays can have serious consequences.
If a citizen fails to submit the declaration within the established deadline, the pre-filled declaration prepared by the State Revenue Committee (SRC) is considered submitted, based on the data available in the SRC database as of the deadline. Moreover, the day of submission is considered to be the deadline date itself — November 1. This is an important nuance, as it means that in case of late submission, the declaration will not be considered as completed by you; instead, the version prepared by the SRC will apply.
The declaration must indicate the relevant income, but there are also certain types of income that may be omitted from the general declaration. More detailed information on this is available in the tax legislation, and it is worth reviewing it carefully so as not to fill in unnecessary data or miss mandatory fields.
These 15 days may be decisive for many, as completing the declaration requires not only time but also some preparation — gathering income information and verifying documents. Especially for those facing this obligation for the first time, the process may seem complicated.
The mechanism of the SRC's pre-filled declaration is an interesting one: it means that if you have not completed your own version, the version based on what the SRC knows about you is considered completed on your behalf. This may be convenient for those whose income data is complete, but it can create problems if the information in the database is incomplete or inaccurate.
The remaining 15 days are a good opportunity to check whether the SRC's data on your income corresponds to reality and, if necessary, to complete your own declaration.
