The new tax treaty will replace the existing 1986 tax treaty between Japan and the former Soviet Union.
Armenia’s parliament approved the ratification of a new income tax treaty with Japan on 11 September 2025.
The treaty can be ratified once it is enacted by the President and published in the Official Gazette.
Signed on 26 December 2024, 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.
This treaty is set to take effect 30 days after both nations exchange ratification instruments. Once enacted, it will take effect starting 1 January of the following year.
Earlier, Armenia’s government approved the ratification of the tax treaty with Japan on 8 May 2025.
