Self-employed persons (natural persons, not registered as entrepreneurs)
Self-employed persons are natural persons who operate with the primary goal of generating profit or income, without being formally registered as entrepreneurs. A defining characteristic of this category is that they neither have an employer nor employ any hired staff themselves.
Self-employed persons may qualify as micro-enterprise entities if their total sales turnover across all types of activities defined in Appendix 3 of the Tax Code did not exceed 24 million Armenian drams in the previous tax year. The tax authority issues a license confirming the person’s micro-enterprise status in accordance with the procedures prescribed by the relevant body.
The legal basis for this category is provided by the Civil Code of the Republic of Armenia and the Armenian Tax Code.
State Support Measures
No specific state support measures are available for self-employed persons beyond the general statutory regulations. There are no dedicated financial support programs, targeted tax relief, discounts on social security contributions, or advantages in public procurement that apply exclusively to this category.
Educational and Informational Support
No specific educational or informational support measures are provided for self-employed persons. General regulations apply across all relevant areas.
