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Net salary calculator for Armenia, 2026
Enter the gross monthly salary and the calculator subtracts everything the employer withholds under the 2026 rules. From 2026 there is a universal health insurance contribution, and the stamp duty for salaries up to 1 million drams fell to 1,000.
Data as of 23.10.2026.
The calculator works without JavaScript: change the fields and press «Calculate».
Worked example
| Gross | 500,000 AMD |
| Income tax 20% | − 100,000 AMD |
| Funded pension contribution | − 25,000 AMD |
| Stamp duty | − 1,000 AMD |
| Health insurance contribution | − 4,800 AMD |
| Take-home pay | 369,200 AMD |
| Total withheld | 130,800 AMD (26.2%) |
The result is for reference. Where accuracy to the dram matters, check the sources below.
2026 rates
| Deduction | Rule |
|---|---|
| Income tax | 20% of the entire gross salary, flat rate |
| Funded pension contribution | For people born on 1 January 1974 or later: up to 500,000 drams 5%; above that 10% of the salary minus 25,000, but calculated on no more than 1,125,000 drams, i.e. at most 87,500 a month. The state additionally pays up to 25,000 drams into the pension account; this does not affect take-home pay. |
| Stamp duty | Salary up to 1,000,000 drams: 1,000; from 1,000,001: 15,000 a month (from 2026; previously 1,500 to 15,000). |
| Health insurance | New in 2026. Withheld if the employee had a month with a salary of 200,001 drams or more at one employer (the status then lasts 12 months): 4,800 for salaries up to 500,000, 10,800 above. Employees under 18 and aged 65+ do not pay; it is not withheld from civil-law contract income. |
How it is calculated
All deductions are calculated from the gross amount independently: take-home = gross − 20% − pension − stamp duty − health insurance. The pension contribution does not reduce the income tax base. The minimum wage is 75,000 drams a month.
Examples: born in 1974 or later
| Gross | Take-home |
|---|---|
| 150,000 AMD | 111,500 AMD |
| 300,000 AMD | 219,200 AMD |
| 700,000 AMD | 503,200 AMD |
| 1,500,000 AMD | 1,086,700 AMD |
Note the steps: at 200,000, 500,000 and 1,000,000 drams deductions jump, so a salary slightly above a threshold can pay out less than one slightly below.
The 20% rate is Tax Code art. 150 part 1 as in force from 01.09.2026. What we could not confirm from the primary source: the 75,000 minimum wage was checked via PwC and official summaries; the draft reducing the health contribution for salaries below 200,000 (discussed in September 2026) had not been adopted as of 18.10.2026.
FAQ
What taxes are withheld from salary in Armenia in 2026?
Income tax 20%, funded pension contribution (5% or 10% minus 25,000, only for people born in 1974 or later), stamp duty of 1,000 or 15,000 drams and, from 2026, a health insurance contribution of 4,800 or 10,800. For example, 300,000 drams gross gives 219,200 AMD take-home.
Do people born before 1974 pay the pension contribution?
No. The funded contribution is mandatory for people born on 1 January 1974 or later only.
What is the health insurance contribution from 2026?
A contribution to universal health insurance. In 2026 employees pay 4,800 drams for salaries up to 500,000 and 10,800 above, if they had a month with a salary of 200,001 drams or more at one employer.
Why does 1,000,001 pay less than 1,000,000?
Stamp duty jumps from 1,000 to 15,000 drams at that threshold: 713,200 AMD versus 699,201 AMD take-home.
Sources
- Закон РА «О накопительных пенсиях», ст. 6, редакция с 18.05.2026 (arlis.am) (checked 23.10.2026)
- Налоговый кодекс РА, ст. 150, редакция с 01.09.2026 (arlis.am) (checked 23.10.2026)
- Закон ՀՕ-477-Ն от 17.12.2025 о штамповом сборе (arlis.am) (checked 23.10.2026)
- Закон ՀՕ-459-Ն «О всеобщем медицинском страховании» (arlis.am) (checked 23.10.2026)
- PwC Worldwide Tax Summaries: Armenia, individual taxes (checked 23.10.2026)
- Разъяснение налоговой службы о штамповом сборе (hetq.am, 25.12.2025) (checked 23.10.2026)
- Разъяснение порядка удержания медстрахования (b24.am) (checked 23.10.2026)
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