The new income tax treaty between Armenia and Japan entered into force on 20 December 2025. The treaty, signed 26 December 2024, replaces the 1986 tax treaty between Japan and the former Soviet Union as it applies in respect of Japan and Armenia.
Taxes Covered
The treaty covers Armenian profit tax and income tax, and covers Japanese income tax, corporation tax, special income tax for reconstruction, local corporation tax, and local inhabitants tax.
Residence
If a person other than an indi…