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Armenia/ 5.1 General legislation  

5.1.5 Tax laws

There are no legal tax benefits in the Republic of Armenia relating to cultural patronage. The VAT for cultural services and goods is 20%.

There is not yet any privilege to free cultural workers or facilities from income taxes or from any other taxes. There is no tax-free system in the Republic of Armenia; only international organisations functioning in the Republic (including the organisations realising cultural activity) are released from paying VAT during the performance of their programmes, under agreement with the government.

Although there is no law fixed in Armenia, creative workers do not pay value added taxes on the sales of their art work.

Despite the fact that during the last decade a number of cultural undertakings have been realised under private patronage, there are no tax laws to stimulate these kinds of activities by freeing donors from paying taxes or by applying a reduction system. There are no special privileges defined by the Laws on Income and Profit to benefit cultural institutions or individuals.

At the same time, there is a commission attached to the government which allows some benevolent programmes, once recognised, to be freed from paying taxes. A number of programmes are carried out by donors in Armenia in the sphere of arts and culture (e.g. "Armenia" All-Armenian Foundation, Open Society Institute Assistance Foundation, Gafesjian Foundation, Izmirlian Foundation).

Chapter published: 22-05-2015

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