Updated 14.10.2026 by Team2B lawyers and accountants. For reference, not tax advice.
What a ՏԳՏԴ code is
ՏԳՏԴ was approved by Ministry of Economy order 874-Ն of 19.09.2013. It mirrors NACE Rev.2 with an extra digit: section (letter, e.g. J) → division (62) → group (62.0) → class (62.01) → subclass (62.01.0).
Why the code matters for registration and taxes
You state your activity when you register a company or sole proprietorship. It then limits your tax regime:
- Micro — no profit tax, VAT or turnover tax if prior-year turnover is up to AMD 24m. Closed to trade, IT, consulting, advertising, design, medical services, construction, hairdressing, rent and more (Art. 267(5)).
- Turnover tax — up to AMD 115m, rate by activity category (Art. 258). Closed to divisions 69, 70, 78.2 and 78.3 since 01.07.2025.
- General regime — profit tax 18% and VAT 20% (mandatory above AMD 115m). Always available.
Turnover tax rates (2026)
| Category | Rate | Expense deduction | Minimum |
|---|---|---|---|
| Trade | 10% | 9.5% | 1% |
| Production | 7% | 5% | 3% |
| Catering | 12% | 9% | 3.5% |
| Other services and works | 10% | 6% | 4.5% |
| Rent, interest, royalties | 10% | — | — |
| High-tech (Government list) | 1% | — | — |
Popular codes and available regimes
| Code | Activity | Micro | Turnover tax |
|---|---|---|---|
| 62.01 | Software development | no | 10% (1% high-tech) |
| 62.02 | IT consulting | no | 10% (1% high-tech) |
| 63.11 | Data processing, hosting | no | 10% (1% high-tech) |
| 73.11 | Advertising, SMM | no | 10% |
| 74.10 | Design | no | 10% |
| 74.20 | Photography | check | 10% |
| 69.20 | Accounting, audit | no | no |
| 70.22 | Management consulting, coaching | no | no |
| 85.59 | Courses, tutoring | yes | 10% |
| 47.91 | Online store, marketplaces | no | 10% (trade) |
| 56.10 | Restaurant, cafe | outside Yerevan only | 12% |
| 68.20 | Renting out property | no | 10%, no deduction |
| 96.02 | Hairdresser, beauty salon | no | 10% |
| 10.71 | Bakery | yes | 7% |
Example: a developer with code 62.01
A sole proprietor with code 62.01 and AMD 10m annual turnover cannot use micro. Turnover tax at 10% is AMD 1,000,000 a year (documented expenses cut it by 6% of their amount, but not below 4.5% of turnover, AMD 450,000). If the activity is on the Government high-tech list (up to 50 employees, at least 90% of income from listed activities), the rate is 1%, i.e. AMD 100,000. A sole proprietor also pays a fixed profit tax of AMD 5,000 a month (AMD 60,000 a year). Check your numbers in the turnover tax calculator.
What changed in 2025–2026
- From 01.01.2025: new turnover tax rates and an expense deduction; all trade excluded from micro.
- From 01.07.2025: legal, accounting, management consulting and staff provision excluded from turnover tax (ՀՕ-72-Ն). Construction, advertising, engineering and healthcare were not excluded in the adopted law.
- 2025–2031: 1% rate for activities on the Government high-tech list.
How to change or add a code
- Find the code above and check the regimes it allows.
- Update your details in the State Register (e-register.am), online or through a representative.
- If your tax regime changes, notify the State Revenue Committee by 20 February (or within 20 days of registration).
- Remember: your actual activity counts, not just the code.
More in Taxes in Armenia.
Frequently asked questions
What is ՏԳՏԴ?
ՏԳՏԴ is Armenia’s classifier of economic activities. It follows the EU’s NACE Rev.2 and adds a fifth digit (e.g. 62.01.0). If you know your NACE code from another European country, the first four digits will normally match.
Can a software developer use the micro regime in Armenia?
No. Software development (62.01) and data processing are expressly excluded from micro (Tax Code Art. 267(5)(2)). Turnover tax at 10% (with a partial expense deduction) is available, and 1% until 2031 if the activity is on the Government high-tech list.
Can accountants or lawyers pay turnover tax?
Not since 1 July 2025. Divisions 69 (legal and accounting), 70 (management consultancy), 78.2 and 78.3 (staff provision) were excluded from turnover tax by law ՀՕ-72-Ն. Only the general regime is available: profit tax 18% and VAT 20% above AMD 115m or voluntarily.
How do I change my activity code?
Registration details are updated through the State Register (e-register.am) or the taxpayer’s account with the State Revenue Committee. A change of tax regime usually takes effect from the next year: the notice is due by 20 February. Team2B can file it for you.
Does the code alone decide my taxes?
No. The tax authority looks at what you actually do. For micro, none of your actual activities may be on the excluded list, and receiving rent, interest or royalties rules micro out entirely.
Sources
- RA Tax Code (arlis.am)
- Law ՀՕ-72-Ն of 26.03.2025
- Law ՀՕ-285-Ն of 12.06.2024
- State Revenue Committee
- State Register
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