Once effective, it will replace the USSR–Japan Income Tax Treaty (1986) in relations between Armenia and Japan.
On 3 October 2025, the President of Armenia, Vahagn Khachaturyan, signed a law ratifying the 2024 tax treaty with Japan. The ratification law is currently awaiting publication in Armenia’s Official Gazette.
Under the new treaty, the withholding tax rates are set as follows:
- Dividends: 10%, or 5% if the beneficial owner is a company holding at least 10% of the paying company’s capital.
- Interest: 10%.
- Royalties: 10%.
The agreement incorporates modern international tax standards, including provisions for the exchange of information and mutual assistance in the collection of tax claims. These measures are aimed at effectively preventing tax evasion and avoidance between the two countries.
The treaty, signed on 26 December 2024, will enter into force 30 days after the exchange of ratification instruments and will apply from 1 January of the following year. Once effective, it will replace the USSR–Japan Income Tax Treaty (1986) in relations between Armenia and Japan.
Earlier, Armenia’s parliament approved the ratification of a new income tax treaty with Japan on 11 September 2025.
