The agreement will enter into force on 20 December 2025, thirty days after the exchange of diplomatic notes.
Japan’s Ministry of Foreign Affairs announced on 21 November 2025 that the Armenia–Japan Income Tax Treaty (2024) will enter into force on 20 December 2025, with most of its provisions coming into effect on 1 January 2026.
However, the articles concerning the exchange of information and assistance in tax collection will take effect immediately on 20 December 2025, regardless of when the taxes are imposed or which tax year they relate to. It will apply to taxes based on a taxable year for any year beginning on or after 1 January 2026, and to taxes not based on a taxable year for any taxes levied on or after 1 January 2026.
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.
Earlier, Armenia’s President signed a law ratifying the 2024 tax treaty with Japan on 3 October 2025.
