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Эта статья описывает общую налоговую нагрузку ИП, использующих налоговый режим “налог с оборота”, начиная с 1 января 2025 года.
Ставка налога на оборот у ИП, использующих налоговый режим “налог с оборота” (”УСН”), в Армении в 2025 будет отличаться в зависимости от вида экономической деятельности (КВЭД).
В частности, для некоторых видов деятельности, совпадающих по критериями со списком из статьи про IT сертификат, ставка составит 5% от оборота. Для большинства релевантных для иммигрантов других видов деятельности она составит 10%.
В дополнение к налогу с оборота, активные (не находящиеся в замороженном статусе) ИП платят фиксированный месячный налог в AMD 5K. Замороженные ИП этот налог не платят, а также не могут вести никакую деятельность.
См. статью про социальные взносы и гербовый. сбор в РА.
См. статью про социальные взносы и гербовый сбор в РА.
Налоговые ставки ИП в зависимости от вида деятельности изменятся, начиная с 1 января 2025. Текст поправки доступен на arlis.am.
Если вы хотите перепроверить расчеты в таблице ниже, используйте исходник с формулами.
Период времени, используемый в таблице — месяц. Ставка гербового (армейского) сбора взята как 1/12я от годовой, то есть предполагается работа полный год.
Доход до налогов (AMD) в месяц | Налог с оборота плюс фиксированный | Социальный взнос в месяц | Социальный взнос в % | Армейский сбор (1/12 годового размера) | Армейский сбор в % | Итого налоги + сборы | Эффективная налоговая ставка |
---|---|---|---|---|---|---|---|
200,000 Dram | 25,000 Dram | 5,000 Dram | 2.50% | 2000 | 1.00% | 32,000 Dram | 16.00% |
400,000 Dram | 45,000 Dram | 5,000 Dram | 1.25% | 2000 | 0.50% | 52,000 Dram | 13.00% |
500,000 Dram | 55,000 Dram | 5,000 Dram | 1.00% | 2000 | 0.40% | 62,000 Dram | 12.40% |
600,000 Dram | 65,000 Dram | 5,000 Dram | 0.83% | 4000 | 0.67% | 74,000 Dram | 12.33% |
800,000 Dram | 85,000 Dram | 5,000 Dram | 0.63% | 4000 | 0.50% | 94,000 Dram | 11.75% |
1,000,000 Dram | 105,000 Dram | 5,000 Dram | 0.50% | 4000 | 0.40% | 114,000 Dram | 11.40% |
1,200,000 Dram | 125,000 Dram | 5,000 Dram | 0.42% | 10000 | 0.83% | 140,000 Dram | 11.67% |
1,400,000 Dram | 145,000 Dram | 5,000 Dram | 0.36% | 10000 | 0.71% | 160,000 Dram | 11.43% |
1,600,000 Dram | 165,000 Dram | 5,000 Dram | 0.31% | 10000 | 0.63% | 180,000 Dram | 11.25% |
1,800,000 Dram | 185,000 Dram | 5,000 Dram | 0.28% | 10000 | 0.56% | 200,000 Dram | 11.11% |
2,000,000 Dram | 205,000 Dram | 5,000 Dram | 0.25% | 10000 | 0.50% | 220,000 Dram | 11.00% |
2,200,000 Dram | 225,000 Dram | 5,000 Dram | 0.23% | 10000 | 0.45% | 240,000 Dram | 10.91% |
2,400,000 Dram | 245,000 Dram | 5,000 Dram | 0.21% | 10000 | 0.42% | 260,000 Dram | 10.83% |
2,600,000 Dram | 265,000 Dram | 5,000 Dram | 0.19% | 10000 | 0.38% | 280,000 Dram | 10.77% |
2,800,000 Dram | 285,000 Dram | 5,000 Dram | 0.18% | 10000 | 0.36% | 300,000 Dram | 10.71% |
3,000,000 Dram | 305,000 Dram | 5,000 Dram | 0.17% | 10000 | 0.33% | 320,000 Dram | 10.67% |
3,200,000 Dram | 325,000 Dram | 5,000 Dram | 0.16% | 10000 | 0.31% | 340,000 Dram | 10.63% |
3,400,000 Dram | 345,000 Dram | 5,000 Dram | 0.15% | 10000 | 0.29% | 360,000 Dram | 10.59% |
3,600,000 Dram | 365,000 Dram | 5,000 Dram | 0.14% | 10000 | 0.28% | 380,000 Dram | 10.56% |
3,800,000 Dram | 385,000 Dram | 5,000 Dram | 0.13% | 10000 | 0.26% | 400,000 Dram | 10.53% |
4,000,000 Dram | 405,000 Dram | 5,000 Dram | 0.13% | 10000 | 0.25% | 420,000 Dram | 10.50% |
4,200,000 Dram | 425,000 Dram | 5,000 Dram | 0.12% | 10000 | 0.24% | 440,000 Dram | 10.48% |
4,400,000 Dram | 445,000 Dram | 5,000 Dram | 0.11% | 10000 | 0.23% | 460,000 Dram | 10.45% |
4,600,000 Dram | 465,000 Dram | 5,000 Dram | 0.11% | 10000 | 0.22% | 480,000 Dram | 10.43% |
4,800,000 Dram | 485,000 Dram | 5,000 Dram | 0.10% | 10000 | 0.21% | 500,000 Dram | 10.42% |
5,000,000 Dram | 505,000 Dram | 5,000 Dram | 0.10% | 10000 | 0.20% | 520,000 Dram | 10.40% |
5,200,000 Dram | 525,000 Dram | 5,000 Dram | 0.10% | 10000 | 0.19% | 540,000 Dram | 10.38% |
5,400,000 Dram | 545,000 Dram | 5,000 Dram | 0.09% | 10000 | 0.19% | 560,000 Dram | 10.37% |
5,600,000 Dram | 565,000 Dram | 5,000 Dram | 0.09% | 10000 | 0.18% | 580,000 Dram | 10.36% |
5,800,000 Dram | 585,000 Dram | 5,000 Dram | 0.09% | 10000 | 0.17% | 600,000 Dram | 10.34% |
6,000,000 Dram | 605,000 Dram | 5,000 Dram | 0.08% | 10000 | 0.17% | 620,000 Dram | 10.33% |
6,200,000 Dram | 625,000 Dram | 5,000 Dram | 0.08% | 10000 | 0.16% | 640,000 Dram | 10.32% |
6,400,000 Dram | 645,000 Dram | 5,000 Dram | 0.08% | 10000 | 0.16% | 660,000 Dram | 10.31% |
6,600,000 Dram | 665,000 Dram | 5,000 Dram | 0.08% | 10000 | 0.15% | 680,000 Dram | 10.30% |
6,800,000 Dram | 685,000 Dram | 5,000 Dram | 0.07% | 10000 | 0.15% | 700,000 Dram | 10.29% |
7,000,000 Dram | 705,000 Dram | 5,000 Dram | 0.07% | 10000 | 0.14% | 720,000 Dram | 10.29% |
7,200,000 Dram | 725,000 Dram | 5,000 Dram | 0.07% | 10000 | 0.14% | 740,000 Dram | 10.28% |
7,400,000 Dram | 745,000 Dram | 5,000 Dram | 0.07% | 10000 | 0.14% | 760,000 Dram | 10.27% |
7,600,000 Dram | 765,000 Dram | 5,000 Dram | 0.07% | 10000 | 0.13% | 780,000 Dram | 10.26% |
7,800,000 Dram | 785,000 Dram | 5,000 Dram | 0.06% | 10000 | 0.13% | 800,000 Dram | 10.26% |
8,000,000 Dram | 805,000 Dram | 5,000 Dram | 0.06% | 10000 | 0.13% | 820,000 Dram | 10.25% |
8,200,000 Dram | 825,000 Dram | 5,000 Dram | 0.06% | 10000 | 0.12% | 840,000 Dram | 10.24% |
8,400,000 Dram | 845,000 Dram | 5,000 Dram | 0.06% | 10000 | 0.12% | 860,000 Dram | 10.24% |
8,600,000 Dram | 865,000 Dram | 5,000 Dram | 0.06% | 10000 | 0.12% | 880,000 Dram | 10.23% |
8,800,000 Dram | 885,000 Dram | 5,000 Dram | 0.06% | 10000 | 0.11% | 900,000 Dram | 10.23% |
9,000,000 Dram | 905,000 Dram | 5,000 Dram | 0.06% | 10000 | 0.11% | 920,000 Dram | 10.22% |
9,200,000 Dram | 925,000 Dram | 5,000 Dram | 0.05% | 10000 | 0.11% | 940,000 Dram | 10.22% |
9,400,000 Dram | 945,000 Dram | 5,000 Dram | 0.05% | 10000 | 0.11% | 960,000 Dram | 10.21% |
9,600,000 Dram | 965,000 Dram | 5,000 Dram | 0.05% | 10000 | 0.10% | 980,000 Dram | 10.21% |
9,800,000 Dram | 985,000 Dram | 5,000 Dram | 0.05% | 10000 | 0.10% | 1,000,000 Dram | 10.20% |
10,000,000 Dram | 1,005,000 Dram | 5,000 Dram | 0.05% | 10000 | 0.10% | 1,020,000 Dram | 10.20% |
Если вы хотите перепроверить расчеты в таблице ниже, используйте исходник с формулами.
Период времени, используемый в таблице — месяц. Ставка гербового (армейского) сбора взята как 1/12я от годовой, то есть предполагается работа полный год.
Доход до налогов (AMD) в месяц | Налог с оборота плюс фиксированный | Социальный взнос в месяц | Социальный взнос в % | Армейский сбор (1/12 годового размера) | Армейский сбор в % | Итого налоги + сборы | Эффективная налоговая ставка |
---|---|---|---|---|---|---|---|
200,000 Dram | 15,000 Dram | 5,000 Dram | 2.50% | 2000 | 1.00% | 22,000 Dram | 11.00% |
400,000 Dram | 25,000 Dram | 5,000 Dram | 1.25% | 2000 | 0.50% | 32,000 Dram | 8.00% |
500,000 Dram | 30,000 Dram | 5,000 Dram | 1.00% | 2000 | 0.40% | 37,000 Dram | 7.40% |
600,000 Dram | 35,000 Dram | 5,000 Dram | 0.83% | 4000 | 0.67% | 44,000 Dram | 7.33% |
800,000 Dram | 45,000 Dram | 5,000 Dram | 0.63% | 4000 | 0.50% | 54,000 Dram | 6.75% |
1,000,000 Dram | 55,000 Dram | 5,000 Dram | 0.50% | 4000 | 0.40% | 64,000 Dram | 6.40% |
1,200,000 Dram | 65,000 Dram | 5,000 Dram | 0.42% | 10000 | 0.83% | 80,000 Dram | 6.67% |
1,400,000 Dram | 75,000 Dram | 5,000 Dram | 0.36% | 10000 | 0.71% | 90,000 Dram | 6.43% |
1,600,000 Dram | 85,000 Dram | 5,000 Dram | 0.31% | 10000 | 0.63% | 100,000 Dram | 6.25% |
1,800,000 Dram | 95,000 Dram | 5,000 Dram | 0.28% | 10000 | 0.56% | 110,000 Dram | 6.11% |
2,000,000 Dram | 105,000 Dram | 5,000 Dram | 0.25% | 10000 | 0.50% | 120,000 Dram | 6.00% |
2,200,000 Dram | 115,000 Dram | 5,000 Dram | 0.23% | 10000 | 0.45% | 130,000 Dram | 5.91% |
2,400,000 Dram | 125,000 Dram | 5,000 Dram | 0.21% | 10000 | 0.42% | 140,000 Dram | 5.83% |
2,600,000 Dram | 135,000 Dram | 5,000 Dram | 0.19% | 10000 | 0.38% | 150,000 Dram | 5.77% |
2,800,000 Dram | 145,000 Dram | 5,000 Dram | 0.18% | 10000 | 0.36% | 160,000 Dram | 5.71% |
3,000,000 Dram | 155,000 Dram | 5,000 Dram | 0.17% | 10000 | 0.33% | 170,000 Dram | 5.67% |
3,200,000 Dram | 165,000 Dram | 5,000 Dram | 0.16% | 10000 | 0.31% | 180,000 Dram | 5.63% |
3,400,000 Dram | 175,000 Dram | 5,000 Dram | 0.15% | 10000 | 0.29% | 190,000 Dram | 5.59% |
3,600,000 Dram | 185,000 Dram | 5,000 Dram | 0.14% | 10000 | 0.28% | 200,000 Dram | 5.56% |
3,800,000 Dram | 195,000 Dram | 5,000 Dram | 0.13% | 10000 | 0.26% | 210,000 Dram | 5.53% |
4,000,000 Dram | 205,000 Dram | 5,000 Dram | 0.13% | 10000 | 0.25% | 220,000 Dram | 5.50% |
4,200,000 Dram | 215,000 Dram | 5,000 Dram | 0.12% | 10000 | 0.24% | 230,000 Dram | 5.48% |
4,400,000 Dram | 225,000 Dram | 5,000 Dram | 0.11% | 10000 | 0.23% | 240,000 Dram | 5.45% |
4,600,000 Dram | 235,000 Dram | 5,000 Dram | 0.11% | 10000 | 0.22% | 250,000 Dram | 5.43% |
4,800,000 Dram | 245,000 Dram | 5,000 Dram | 0.10% | 10000 | 0.21% | 260,000 Dram | 5.42% |
5,000,000 Dram | 255,000 Dram | 5,000 Dram | 0.10% | 10000 | 0.20% | 270,000 Dram | 5.40% |
5,200,000 Dram | 265,000 Dram | 5,000 Dram | 0.10% | 10000 | 0.19% | 280,000 Dram | 5.38% |
5,400,000 Dram | 275,000 Dram | 5,000 Dram | 0.09% | 10000 | 0.19% | 290,000 Dram | 5.37% |
5,600,000 Dram | 285,000 Dram | 5,000 Dram | 0.09% | 10000 | 0.18% | 300,000 Dram | 5.36% |
5,800,000 Dram | 295,000 Dram | 5,000 Dram | 0.09% | 10000 | 0.17% | 310,000 Dram | 5.34% |
6,000,000 Dram | 305,000 Dram | 5,000 Dram | 0.08% | 10000 | 0.17% | 320,000 Dram | 5.33% |
6,200,000 Dram | 315,000 Dram | 5,000 Dram | 0.08% | 10000 | 0.16% | 330,000 Dram | 5.32% |
6,400,000 Dram | 325,000 Dram | 5,000 Dram | 0.08% | 10000 | 0.16% | 340,000 Dram | 5.31% |
6,600,000 Dram | 335,000 Dram | 5,000 Dram | 0.08% | 10000 | 0.15% | 350,000 Dram | 5.30% |
6,800,000 Dram | 345,000 Dram | 5,000 Dram | 0.07% | 10000 | 0.15% | 360,000 Dram | 5.29% |
7,000,000 Dram | 355,000 Dram | 5,000 Dram | 0.07% | 10000 | 0.14% | 370,000 Dram | 5.29% |
7,200,000 Dram | 365,000 Dram | 5,000 Dram | 0.07% | 10000 | 0.14% | 380,000 Dram | 5.28% |
7,400,000 Dram | 375,000 Dram | 5,000 Dram | 0.07% | 10000 | 0.14% | 390,000 Dram | 5.27% |
7,600,000 Dram | 385,000 Dram | 5,000 Dram | 0.07% | 10000 | 0.13% | 400,000 Dram | 5.26% |
7,800,000 Dram | 395,000 Dram | 5,000 Dram | 0.06% | 10000 | 0.13% | 410,000 Dram | 5.26% |
8,000,000 Dram | 405,000 Dram | 5,000 Dram | 0.06% | 10000 | 0.13% | 420,000 Dram | 5.25% |
8,200,000 Dram | 415,000 Dram | 5,000 Dram | 0.06% | 10000 | 0.12% | 430,000 Dram | 5.24% |
8,400,000 Dram | 425,000 Dram | 5,000 Dram | 0.06% | 10000 | 0.12% | 440,000 Dram | 5.24% |
8,600,000 Dram | 435,000 Dram | 5,000 Dram | 0.06% | 10000 | 0.12% | 450,000 Dram | 5.23% |
8,800,000 Dram | 445,000 Dram | 5,000 Dram | 0.06% | 10000 | 0.11% | 460,000 Dram | 5.23% |
9,000,000 Dram | 455,000 Dram | 5,000 Dram | 0.06% | 10000 | 0.11% | 470,000 Dram | 5.22% |
9,200,000 Dram | 465,000 Dram | 5,000 Dram | 0.05% | 10000 | 0.11% | 480,000 Dram | 5.22% |
9,400,000 Dram | 475,000 Dram | 5,000 Dram | 0.05% | 10000 | 0.11% | 490,000 Dram | 5.21% |
9,600,000 Dram | 485,000 Dram | 5,000 Dram | 0.05% | 10000 | 0.10% | 500,000 Dram | 5.21% |
9,800,000 Dram | 495,000 Dram | 5,000 Dram | 0.05% | 10000 | 0.10% | 510,000 Dram | 5.20% |
10,000,000 Dram | 505,000 Dram | 5,000 Dram | 0.05% | 10000 | 0.10% | 520,000 Dram | 5.20% |