Latitax

Not a Latitax destination

Armenia

Flat 20% income tax, 18% corporate tax, no inheritance tax, and a UK treaty; an IT-sector base in the Caucasus.

Income tax, top rate

Secondary

20% flat

Source: PwC Worldwide Tax Summaries - personal income tax rates · checked 2026-09-29

Capital gains

Secondary

10% or 20%

Depends on the type of property and whether sold to a tax agent or an individual.

Source: PwC Worldwide Tax Summaries - capital gains tax rates · checked 2026-09-29

Corporate

Secondary

18%

Source: PwC Worldwide Tax Summaries - corporate income tax rates · checked 2026-09-29

Inheritance

Secondary

None

Source: PwC Worldwide Tax Summaries - inheritance and gift tax rates · checked 2026-09-29

Wealth tax

Unverified

None

No net wealth tax known; outside the Tax Foundation Europe survey.

Source: Tax Foundation - Wealth Taxes in Europe, 2026 · checked 2026-09-29

VAT

Secondary

20%

Source: PwC Worldwide Tax Summaries - VAT rates · checked 2026-09-29

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See the right countries
  1. s1PwC Worldwide Tax Summaries - personal income tax ratessecondary · checked 2026-09-29
  2. s2PwC Worldwide Tax Summaries - corporate income tax ratessecondary · checked 2026-09-29
  3. s3PwC Worldwide Tax Summaries - VAT ratessecondary · checked 2026-09-29
  4. s4PwC Worldwide Tax Summaries - capital gains tax ratessecondary · checked 2026-09-29
  5. s5PwC Worldwide Tax Summaries - inheritance and gift tax ratessecondary · checked 2026-09-29
  6. s6Tax Foundation - Wealth Taxes in Europe, 2026secondary · checked 2026-09-29
  7. s7GOV.UK - Tax treatiesprimary · checked 2026-09-29