International treaty
Armenia: tax treaties
Tax treaties and related documents between the UK and Armenia.
Documents
Details
2011 Armenia-UK Double Taxation Convention — in force
The Double Taxation Convention entered into force on 21 February 2012.
The convention is effective in Armenia from 1 January 2013 for:
- Capital Gains Tax
- Income Tax
- withholding taxes
The convention is effective in the UK from:
- 1 January 2013 for withholding taxes
- 1 April 2012 for Corporation Tax
- 6 April 2012 for Capital Gains Tax and Tax Income
Synthesised text of the Multilateral Instrument (MLI) and the 2011 UK-Armenia Double Taxation Convention — in force
The 2011 UK-Armenia Double Taxation has been modified by the Multilateral Instrument (MLI).
The modifications made by the MLI are effective in respect of the 2011 UK-Armenia Double Taxation Convention for:
- taxes withheld at source on amounts paid or credited to non-residents, from 1 January 2024
- Corporation Tax, from 1 April 2025
- Income Tax and Capital Gains Tax, from 6 April 2025
- all other taxes levied by Armenia, for taxable periods beginning on or after 1 July 2024
Updates to this page
Published 27 February 2014
Last updated 13 April 2026
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Synthesised text of the Multilateral Instrument (MLI) and the 2011 UK-Armenia Double Taxation Convention — in force’ has been added.
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First published.