Armenia’s government has endorsed the ratification of the tax treaty with Japan on 8 May 2025 during a cabinet meeting.
Signed on 26 December 2024 in Yerevan, this new agreement will replace the existing 1986 tax treaty between Japan and the former Soviet Union. The treaty aims to eliminate double taxation with respect to taxes on income and prevent tax evasion and avoidance between Armenia and Japan.
The decision aligns with the Armenian government’s 2021–2026 fiscal policy programme, which outlines plans to actively expand the network of double taxation avoidance agreements to support international trade and economic cooperation.
The treaty must receive approval from the Armenian National Assembly (parliament) before being enacted by the President to complete the ratification process.
Earlier, Japan’s Upper House of Parliament approved the new income tax treaty with Armenia on 23 April 2025.