Armenia (de_facto_dnv)

For IT residency: certified IT employment or self-employment evidence

Armenia offers 180-day visa-free for most nationalities including US/EU/UK. For longer stays, IT Residency permit (1-year renewable) for individuals working in IT sector — no fixed income floor, employer letter or self-employment evidence suffices.

• Becomes tax resident: After 183 days OR center of vital interests
• Flat-rate regime: 10%
• Special regime: Micro-Entrepreneur status: 5% turnover tax up to AMD 115M (~USD 290K)/yr; IT companies: 1% PIT on employees through 2023, currently 10% flat
• Foreign income: If tax-resident: worldwide income at 20% (employment) or 5% (micro-entrepreneur). Foreign-source passive income exempt up to certain limits.

Armenia 10% PIT (5% for micro-entrepreneur) competes with Georgia. EAEU member (limited mobility implication) but visa-free Schengen 90/180 since 2024.

• Must work for foreign employer: No
• Local clients allowed: Yes
• Local employment allowed: Yes
• Self-employed accepted: Yes
• Salaried vs freelance: both

• Spouse: Yes
• Children under 18: Yes
• Dependent adult children: No
• Parents dependent: No

Family covered under residency permit standard rules.