LEGAL UPDATE
February 2026
PART I. STATE SECTOR
1. On Amendments and Supplements to the Law of the Republic of Armenia on Foreigners.
2. On Amendments to the Law on State Duty.
PART II: WORKING SECTOR
1. On making amendments and additions to the Labor Code of the Republic of Armenia.
2. On amending the Law on Amendments and Supplements to the Labor Code of the Republic of Armenia.
PART III: TAX SECTOR
1. Draft on Amendments and Supplements to the Tax Code of the Republic of Armenia.
PART I. STATE SECTOR
(This section of legal updates includes legal news related to the state sector for February 2026)
1. On Amendments and Supplements to the Law of the Republic of Armenia on Foreigners
Name of the legislative act
and Supplements to the Law "On Foreigners" HO-11-N https://www.arlis.am/hy/acts/220874/latest
Change status:
This order was signed on February 12, 2026 and will enter into force on November 1, 2026.
Which legislative act was amended by the adoption of the above-mentioned act:
As a result of the adoption of the law, a change was made to the RA Law on Foreigners.
What are the changes about:
As a result of the amendments to the law, the entire system of migration and residence regulation of foreigners is being significantly restructured, making it more centralized, digitalized, and controllable.
First, the definition of permanent residence status is being changed: it can now be granted not only by an authorized government body, but also by the Prime Minister (on certain grounds), and the wording “right to reside permanently” is being replaced by “right to reside during the validity period of the document.” In other words, permanent residence is no longer absolute and unlimited in nature, but is linked to the validity period of the relevant document.
a unified electronic platform is being introduced and expanded . The granting, refusal, revocation or invalidation of residence statuses, the exchange of documents, and the circulation of data between state bodies will be carried out exclusively through this platform. Mechanisms for the protection of personal data, automatic suspension, and termination of proceedings are also being established.
Third, the institution of quotas is being introduced : the government will set a limit on residence statuses for each year, by type, quantity, and grounds. This means that even in the presence of legal grounds, the granting of residence may be limited by an annual quantitative threshold.
Fourth, the logic of granting temporary residence is changing significantly.
- it is issued for a period of up to one year (instead of the previous wording “one year and more”),
- The bases are clarified and re-edited (study, work visa, entrepreneurship, family membership basis, etc.),
- A work visa is being introduced for a period of up to 120 days,
- Strict requirements are established for the conclusion and maintenance of employment contracts (15 working day rule).
Fifth, the new chapter regulates the granting of residence on special grounds:
- learning,
- entrepreneurial activity (with minimum investment thresholds),
- investments,
- to be Armenian by nationality,
- On the basis of providing exceptional services to the Republic of Armenia (by decision of the Prime Minister).
Sixth, the grounds for refusal of residence are clarified and expanded, as well as the cases of declaring the status invalid or void. At the same time, in some cases, the possibility of reapplying is provided only on the condition that the grounds for refusal are eliminated.
In general, the changes aim to:
- centralize powers in the field of migration and citizenship,
- completely digitize administration,
- strengthen state control (quotas, data exchange, tax and border checks),
- Tighten the provision of residence on the basis of work and entrepreneurship.
🔎 Considering the introduction of quotas and administrative automation, it is advisable to clearly define transparent criteria for quota distribution through sub-legislative acts and ensure legal predictability to exclude the risk of arbitrary rejections. In addition, it is necessary to ensure the technical smooth operation of the electronic platform and effective administrative appeal mechanisms so that digitalization does not limit the right to effective protection.
The law comes into force on November 1, 2026 .
Law HO-47-N of December 25, 2006 "On Foreigners" (the “Law”) In Article 3, Part 1, the fourth paragraph shall be amended as follows:
Old version.
Permanent residence status: a permit issued by an authorized state administrative body of the Government of the Republic of Armenia, which gives a foreigner the right to permanently reside in the territory of the Republic of Armenia.
New version.
Permanent residence status – a permit issued by the Prime Minister of the Republic of Armenia or a state administrative body authorized by the Government of the Republic of Armenia, which gives a foreigner the right to reside in the territory of the Republic of Armenia during the validity period of the document certifying that status.
The sixth paragraph should be amended as follows:
Old version.
Permanent residence status: a permit issued by an authorized state administrative body of the Government of the Republic of Armenia, which gives a foreigner the right to permanently reside in the territory of the Republic of Armenia.
New version.
Permanent residence status – a permit issued by the Prime Minister of the Republic of Armenia or a state administrative body authorized by the Government of the Republic of Armenia, which gives a foreigner the right to reside in the territory of the Republic of Armenia during the validity period of the document certifying that status.
The sixth paragraph should be amended as follows:
Old version.
Unified electronic platform - an electronic platform provided for in Article 22.1 of this Law, through which a work permit is issued, information on foreign workers receiving a work permit and exempted from a work permit is entered or uploaded in accordance with the procedure established by this Law and the decision of the Government of the Republic of Armenia, as well as communication between state bodies, employers and foreigners is carried out.
New version.
electronic unified platform - an electronic platform through which, in accordance with the procedure established by this Law and the decision of the Government of the Republic of Armenia, the authorized state administration body in the field of migration and citizenship carries out the proceedings of granting temporary or permanent status to foreigners, declaring temporary or permanent residence status invalid or void, exchanging the document certifying the residence status, and issuing a permit to stay or reside in the Republic of Armenia for the purpose of carrying out work activities; within the framework of these proceedings, it ensures the exchange of notifications, information and documents between state bodies, employers, educational institutions, citizens and foreigners.
to supplement the fifteenth and sixteenth paragraphs with the following content:
Legal residence right : temporary or permanent residence status, as well as other status certifying legal residence in the Republic of Armenia, as provided for by this Law (except for the certificate provided for in Part 4 of Article 7 of this Law) or the Law of the Republic of Armenia "On Refugees and Asylum" or international treaties;
Quota : a provision for a limit on residence statuses set by the Government of the Republic of Armenia for each year, according to the type, number and grounds of residence statuses.
In Article 7 of the Law, Part 3 shall be amended as follows:
Article 7. Stay in the Republic of Armenia of foreigners entitled to enter the Republic of Armenia without an entry visa
Old version.
3. A foreigner of the category provided for in Article 23, Part 1, Point “q” of this Law, if he intends to stay in the Republic of Armenia beyond the period specified in Part 1 of this Article, is obliged to apply to the state body authorized in the field of migration before the end of the specified period to obtain a certificate confirming the legality of his and his family members’ residence in the Republic of Armenia.
New version.
3. A foreigner of the category provided for in Article 23, Part 1, Point 11 of this Law, immediately after signing an employment or service provision contract in the Republic of Armenia, is obliged to apply to the authorized state administration body in the field of migration and citizenship to obtain a certificate confirming the legality of his and his family members' residence in the Republic of Armenia. A state fee shall be charged for considering applications for issuing a certificate certifying the legality of residence to a foreigner of the category provided for in Article 23, Part 1, Point 11 of this Law and his/her family member, including for issuing a document certifying the status. Duty in the amount established by the Law of the Republic of Armenia "On State Duty", which can also be paid online in accordance with the procedure established by the decision of the Government of the Republic of Armenia.
Part 4 should be rewritten as follows:
Old version.
4. Upon presentation by the competent authority, the state body authorized in the field of migration shall provide a certificate certifying the legality of
residence to a foreigner defined in Article 23, Part 1,
Point "j" of this Law, if that person does not have
another residence status in the Republic of Armenia.
New version.
4. Upon presentation by the competent authority to a foreigner defined in Article 23, Part 1, Point 12 of this Law, the authorized state administration body in the field of migration and citizenship shall provide a certificate and a public services number, if that person does not have another residence status in the Republic of Armenia. The form of the certificate and the procedure for providing it shall be determined by the Government of the Republic of Armenia.
In Article 10 of the Law, part 1 shall be supplemented with point “e” with the following content:
e) work entry visa for the purpose of carrying out short-term work activities in the Republic of Armenia or for submitting an application from the territory of the Republic of Armenia for obtaining temporary residence status on the basis provided for in point “b” of part 1 of Article 15 of this Law or for obtaining a document certifying temporary residence status issued on the basis provided for in point “b” of part 1 of Article 15 of this Law, for a single or multiple entry with the right to stay for up to 120 days, without the possibility of extension. A work entry visa is issued only once during a given calendar year.
In Article 14 of the Law, Part 3 shall be amended as follows:
Old version.
3. A state duty is charged for granting residence status to foreigners in the Republic of Armenia in the amount established by the Law of the Republic of Armenia "On State Duty".
New version.
3. The procedure for granting temporary or permanent residence status in the Republic of Armenia is carried out only through a unified electronic platform, which is managed by the authorized state administration body in the field of migration and citizenship. A state fee is charged for considering applications for granting residence status to foreigners in the Republic of Armenia, including for issuing a document certifying the status. Duty in the amount established by the Law of the Republic of Armenia "On State Duty", which can also be paid online in accordance with the procedure established by the decision of the Government of the Republic of Armenia.
In Article 15 of the Law, the words "one year and more" in the first paragraph of Part 1 shall be replaced with the words "up to one year":
Old version.
1. Temporary residence status is granted to every foreigner if he/she substantiates that there are circumstances justifying his/her residence in the territory of the Republic of Armenia for a period of one year or more.
New version.
1. Temporary residence status is granted to every foreigner if he/she substantiates that there are circumstances justifying his/her residence in the territory of the Republic of Armenia for a period of up to one year.
Paragraphs "a" and "b" of Part 1 shall be amended as follows:
Old version.
a) education, or
b) in accordance with this Law, a work permit, and for foreigners of the categories provided for in points "e"- "t", "l", "o", "z", "zt", "i" of Part 1 of Article 23 of this Law, a conclusion on compliance with the list of exceptions to obtaining a work permit, or
New version.
a) studying in formal or non-formal educational programs, professional training courses, educational exchange programs, as well as carrying out scientific, technological or innovative activities; b) in accordance with this law, the existence of a work visa, a permit to stay or reside in the Republic of Armenia for the purpose of carrying out work activities, or the right specified in Article 23, Part 1, Clause 10 or 13 of this law, or
Paragraphs "d" and "e" of Part 1 shall be amended as follows:
Old version.
d) being the spouse or close relative (parent, child, brother, sister, grandmother, grandfather, grandchild) of a citizen of the Republic of Armenia or a foreigner with permanent or special residence status in the Republic of Armenia, or e) engaging in entrepreneurial activities;
New version.
d) being a family member: spouse, parent, child of a citizen of the Republic of Armenia or a foreigner with residence or refugee status in the Republic of Armenia, or e) carrying out entrepreneurial activities;
The second part should be worded as follows:
Old version.
2. Temporary residence status is granted for a period of up to 1 year, with the possibility of extension for 1 year each time.
New version.
2. Temporary residence status is granted for a period of up to one year.
Article 16 of the Law shall be amended as follows:
Article 16. Grounds and deadlines for granting permanent residence status
1. Permanent residence status is granted to a foreigner if he/she:
a) proves the presence of a family member (spouse, parent, child) who is a citizen of the Republic of Armenia in the Republic of Armenia, is provided with housing and means of subsistence in the Republic of Armenia and, prior to submitting an application for permanent residence status, has had temporary residence status in the Republic of Armenia for at least three years within the last five years in accordance with the procedure prescribed by law, or b) is of Armenian descent or c) carries out entrepreneurial activities in the Republic of Armenia and, prior to submitting an application for permanent residence status, has had temporary residence status in the Republic of Armenia for at least three years during the last five years in accordance with the procedure prescribed by law, or d) has made an investment in the Republic of Armenia or e) has rendered exceptional services to the Republic of Armenia. 2. Permanent residence status is granted for a period of five years in accordance with the procedure established by the decision of the Government of the Republic of Armenia.
Article 17 of the Law shall be amended as follows:
Article 17. Submission of an application for temporary or permanent residence status, consideration, decision-making and registration of foreigners with temporary or permanent residence statuses
1. An application for temporary or permanent residence status is submitted to the authorized state administration body in the field of migration and citizenship through a unified electronic platform.
2. The granting or refusal of temporary or permanent residence status, the issuance of a residence card, the revocation or invalidation of the decision to grant residence status shall be carried out by the authorized state administration body in the field of migration and citizenship through a unified electronic platform, in accordance with the procedure established by the Government of the Republic of Armenia.
3. The procedure for filling out and submitting applications for consideration of applications for temporary or permanent residence status using the unified electronic platform, granting temporary or permanent status to foreigners, notification, the list of documents to be submitted with the application, the procedure for exchanging information and documents between administrative bodies, and the technical description of the platform shall be established by the Government of the Republic of Armenia.
4. The decision to grant or refuse temporary or permanent residence status, except for the grounds provided for in Article 16, Part 1, Point “e”, shall be made by the authorized state administration body in the field of migration and citizenship within 30 days from the date of submission of the application, also taking into account the quota indicators for the limit of residence statuses for the given year established by the Government of the Republic of Armenia. If during the proceedings for granting temporary or permanent residence status, the period of legal stay or residence of a foreigner in the territory of the Republic of Armenia has expired, then until the end of the proceedings and the decision of the authorized state administration body in the field of migration and citizenship, the foreigner's stay in the territory of the Republic of Armenia is considered legal.
5. On the basis provided for in Article 16, Part 1, Point “e” of this Law, a foreigner shall be granted permanent residence status by decision of the Prime Minister of the Republic of Armenia.
6. Foreigners with temporary or permanent residence status are registered by the authorized state administration body in the field of migration and citizenship using a unified electronic platform, in accordance with the procedure established by the decision of the Government of the Republic of Armenia.
7. A foreigner receives a temporary or permanent residence status card, a certificate certifying the legality of residence, from the authorized state administration body in the field of migration and citizenship in person, by providing biometric data: fingerprints and an electronic copy of the signature, with the exception of foreigners under the age of 16, whose parent or legal representative receives a document certifying the right to legal residence.
8. A foreigner with temporary or permanent residence status, with the exception of a foreigner with residence status on the grounds provided for in Article 16, Part 1, subparagraphs “d” and “e”, in the event of absence from the Republic of Armenia for 183 days or more, shall notify the authorized state administration body in the field of migration and citizenship of this fact through the unified electronic platform no later than 10 days after the expiration of the 183-day period.
9. During the proceedings for obtaining temporary or permanent residence status, the person submitting an application for residence status is notified through a unified electronic platform about the need to correct any errors or omissions found, as well as to submit information or documents required by the legislation regulating the sector. If the person who submitted an application for temporary or permanent residence does not perform the action specified in the notification within five days of receiving the notification through the unified electronic platform, the unified electronic platform automatically suspends the proceedings.
10. If the person who submitted an application for temporary or permanent residence, in accordance with the procedure established by the Government of the Republic of Armenia, does not take actions related to the resumption of the suspended proceedings within one month, the unified electronic platform shall automatically terminate the proceedings.
Article 19 of the Law shall be amended as follows:
Article 19. Granting residence status grounds for rejection
1. A foreigner may be refused residence status if:
1) the foreigner has been deported from the territory of the Republic of Armenia or has been deprived of residence status, and three years have not passed since the moment of execution of the deportation decision or the moment of entry into force of the decision to deprive the residence status;
2) the foreigner has been convicted in the Republic of Armenia for committing a crime of medium gravity, grave or especially grave nature as provided for by the Criminal Code of the Republic of Armenia, and the conviction has not been expunged or expunged in accordance with the established procedure;
3) there is reliable information that he/she carries out, participates in, organizes or is a member of an organization whose purpose is:
a. to cause harm to the state security of the Republic of Armenia, to overthrow the constitutional order, to weaken the defense capability,
b. to carry out terrorist activities,
c. illegally (without appropriate permission) transporting weapons, ammunition, explosives, radioactive materials, drugs, psychotropic substances across the border,
d. to commit human trafficking or exploitation, illegally cross the state border, or organize illegal migration;
4) the foreigner suffers from any of the diseases provided for in Article 8, Part 1, Point "d" of this Law;
5) there are substantiated threats directed by him to the state security or public order of the Republic of Armenia;
6) when applying for residence status, the foreigner has provided false information about himself, or there is information that his stay in the Republic of Armenia has a purpose other than the declared one;
7) the foreigner has been subject to administrative liability for violating this Law and has not fulfilled the obligation imposed on him by an administrative act, except for cases when one year has passed since the moment of being subject to administrative liability, or he has fulfilled the obligation imposed on him by an administrative act before the expiration of one year;
8) the basis for granting residence status has been eliminated;
9) within 15 working days from the moment of obtaining temporary residence status on the basis of Article 15, Part 1, Point "b" of this Law, no employment or service provision contract has been concluded with the foreigner, or the voluntary work contract that served as the basis for obtaining the status after obtaining temporary residence status on the basis of Article 15, Part 1, Point "f1" of this Law has been terminated, and No new voluntary work contract has been signed with the foreigner within 15 working days.
10) a foreigner has arrived in the Republic of Armenia with any of the entry visas specified in points “a”, “b”, “c” and “d” of part 1 of Article 10 of this Law and, without changing the type of entry visa, has applied for temporary residence status on the basis of point “b” of part 1 of Article 15 of this Law;
11) a foreigner has entered the Republic of Armenia in accordance with the procedure established by Part 1 of Article 7 of this Law and, without obtaining a permit to stay or reside in the Republic of Armenia for the purpose of carrying out work activities, has applied for temporary residence status on the basis of Point "b" of Part 1 of Article 15 of this Law;
12) there is a court decision that has entered into legal force to deport or expel the foreigner from the territory of the Republic of Armenia;
13) the quota set by the Government of the Republic of Armenia for the given year has been reached.
2. The provisions of paragraph 2 of part 1 of this Article shall not apply to persons who have a spouse, parent or child legally residing in the Republic of Armenia.
Article 20 of the Law The title should be rewritten as follows:
Article 20. Appeal against the rejection of an application for granting residence status.
Part 2 shall be supplemented with a new sentence with the following content: “The procedure for issuing a temporary residence permit shall be established by the Government of the Republic of Armenia.”
Part 4 should be rewritten as follows:
Old version.
4. In case of refusal to grant a residence status, the foreigner may reapply for residence status after one year, which is noted in the refusal decision. The Government of the Republic of Armenia may set a shorter application period for obtaining temporary residence status for study purposes.
New version.
4. In case of refusal to grant a residence status, the foreigner may reapply for a residence status after one year, which shall be noted in the refusal decision. The provisions of this part do not apply to the grounds for refusal set out in Article 19, Part 1, Items 2, 7, 8, 9, 10, 11, 13 and Article 27, Part 3. In case of a refusal decision on the above grounds, the foreigner may reapply for a residence status if the circumstances that served as the basis for the refusal have ceased to exist.
Article 21 of the Law shall be amended as follows:
Article 21. Residence The grounds for declaring the decision to issue a certificate certifying the status or legality of residence invalid or void, the consequences of declaring the residence status invalid
1. The authorized state administration body in the field of migration and citizenship shall revoke the residence status granted to a foreigner or the legality of residence under Part 3 of Article 7 of this Law if:
1) the grounds for granting a residence status to a foreigner have disappeared;
2) the foreigner has submitted an application for revocation of the residence status;
3) the foreigner has acquired citizenship of the Republic of Armenia;
4) the foreigner has acquired refugee status;
5) the employment or service contract with the foreigner was terminated before the expiration of the temporary residence status, and a new contract was not concluded within 15 working days through the digital system for concluding employment contracts;
6) the voluntary work contract concluded with the foreigner in accordance with the procedure prescribed by law has been terminated before the expiration of the temporary residence status, and a new voluntary work contract has not been concluded with the foreigner within 15 working days;
7) the foreigner has not fulfilled the obligation imposed on him by Article 17, paragraph 8 of this law;
8) in other cases provided for by law.
2. The residence status granted to a foreigner shall be declared invalid, and the foreigner shall be deprived of the residence status, if:
1) it has been found that when obtaining a residence status, he/she has provided false information about himself/herself, or there is information that his/her stay in the Republic of Armenia has a purpose other than the declared one;
2) His/her presence in the Republic of Armenia threatens the state security or public order of the Republic of Armenia.
3. The final part of the decision on the revocation or invalidation of the residence status must also reflect the information on the deprivation of the residence status, the terms of the foreigner's voluntary departure from the territory of the Republic of Armenia, the place of residence of the foreigner before leaving the territory of the Republic of Armenia, and the prohibition on leaving that place of residence without permission.
4. Data on a foreigner deprived of residence status as a result of invalidation of residence status shall be entered into the data bank specified in Part 6 of Article 8 of this Law.
Article 23 of the Law shall be amended as follows:
Article 23. Persons entitled to enter into an employment or service provision contract without obtaining a permit to stay or reside in the Republic of Armenia for the purpose of carrying out work activities in the Republic of Armenia
1. The following persons have the right to conclude an employment or service provision contract in the Republic of Armenia without obtaining a permit to stay or reside in the Republic of Armenia for the purpose of carrying out work activities:
1) Those with permanent residence status in the Republic of Armenia for a period not exceeding the period of residence;
2) those who have temporary residence status in the Republic of Armenia on the grounds provided for in points “a”, “d”, “e” or “f” of part 1 of Article 15 of this Law, for a period not exceeding the period of residence;
3) Family members of employees of diplomatic missions and consular posts, international organizations and their representations accredited in the Republic of Armenia, based on the principle of reciprocity;
4) performers, artists arriving in the Republic of Armenia for the purpose of cinematography, theater, and concert tours, and the administrative and technical service personnel responsible for these events, during the period of their legal stay in the Republic of Armenia;
5) Specialists or other persons arriving on the basis of international treaties of the Republic of Armenia, during the period of their legal stay in the Republic of Armenia;
6) accredited representatives of foreign organizations carrying out media activities during their legal stay in the Republic of Armenia;
7) Foreigners seeking asylum in the Republic of Armenia, having refugee status and having been granted asylum in the Republic of Armenia, for a period not exceeding the term of the relevant status;
8) persons arriving to participate in activities aimed at preventing natural disasters, technological accidents, epidemics, accidents, fires and other events of an emergency nature or eliminating their consequences, during the period of their legal stay in the Republic of Armenia for the entire period of participation in such activities;
9) specialists who have arrived to engage in work aimed at revealing crimes through jointly conducted proceedings, during their legal stay in the Republic of Armenia;
10) persons having the status of a victim or a special category of victim in accordance with the procedure established by law and the legal representative of a special category of victim, for a period not exceeding the period of their legal stay or residence in the Republic of Armenia;
11) Foreigners who have the right to work under relevant international treaties of the Republic of Armenia, if they have a public service number;
12) foreign convicts or detainees, as well as foreigners who are beneficiaries of probation, in case of the presence of a reference and public service number specified in Part 4 of Article 7 of this Law;
13) students working in the Republic of Armenia within the framework of work exchanges during vacations based on relevant international agreements;
14) foreigners of Armenian nationality who have an emergency situation in their foreign country of permanent residence that threatens the life or health of those persons during their legal stay in the Republic of Armenia. The position on the emergency situation threatening the life or health of persons shall be provided by the authorized state administration body in the field of foreign affairs, based on a written request from the authorized state administration body in the field of migration and citizenship.
Article 27 of the Law shall be amended as follows:
Article 27. Conclusion of an employment or service contract with a foreigner
1. An employment or service contract with a foreigner shall be concluded in accordance with the requirements of the legislation of the Republic of Armenia for a period not exceeding the period of the residence status, work visa or permit to stay or reside in the Republic of Armenia for the purpose of carrying out work activities issued on the basis of point "b" of part 1 of Article 15 of this Law, except for the cases provided for in part 1 of Article 23 of this Law. If the employment, service provision or voluntary work contract concluded with a foreigner has been terminated before the expiration of the temporary residence status granted on the basis of Article 15, Part 1, subparagraphs “b” and “f1” of this Law, the foreigner may conclude a new contract within 15 working days. The employment or service provision contract must also include issues related to the transportation of the foreign employee and his/her family members to the Republic of Armenia, social security and insurance, reception, provision of accommodation, and registration at the place of residence and return.
2. The conclusion of an employment or service contract with a foreigner shall be refused if:
1) Citizenship of the Republic of Armenia is required by the laws of the Republic of Armenia to perform the given job.
2) the information or documents submitted are incorrect or falsified;
3) the employer for whom the foreigner is to work has previously violated the requirements for hiring foreigners.
3. An application for a work visa or temporary residence status on the basis of Article 15, Part 1, Point "b" of this Law shall also be rejected on the grounds specified in Part 2 of this Article.
4. Employers shall conclude an employment contract with the foreigners specified in Part 1 of Article 23 of this Law through the digital system for concluding employment contracts, in accordance with the procedure established by the Government of the Republic of Armenia.
To supplement the law with the following content: Articles 29.3-29.7:
Article 29.3. Granting temporary residence on the basis of study
1. Foreigners may obtain temporary residence status in the Republic of Armenia on the basis of formal and informal studies or scientific-technological or innovative activities, in accordance with the procedure established by the decision of the Government of the Republic of Armenia, if there is an agreement on the foreigner's studies or scientific-technological or innovative activities in the given institution or organization, signed between an institution implementing general education, vocational, secondary vocational, higher education programs, a scientific organization or organizations with relevant jurisdiction and providing services operating in the Republic of Armenia and the foreigner.
2. Institutions and scientific organizations implementing general education, vocational, secondary vocational, higher education programs shall submit an application, a contract on study or scientific-technological or innovative activities, and other documents through a unified electronic platform, if they are defined in accordance with the procedure established by the Government of the Republic of Armenia, as provided for in Part 3 of Article 17 of this Law.
3. The relevant educational institution or the organization authorized to perform this function and (or) the service provider on the basis of non-formal education (study) shall submit the application provided for in Part 2 of this Article through a unified electronic platform.
4. An application for granting residence status on the basis of non-formal education (study) may be submitted by institutions and (or) organizations carrying out educational activities. If a non-formal education (study) program is implemented by an organization whose main field of activity is not the implementation of educational programs, then that organization must submit an application for permission to submit an application for granting residence status to a foreigner on the basis of non-formal education (study) through a unified electronic platform in accordance with the procedure established by the Government of the Republic of Armenia. The authorized state administration body in the field of education issues a positive or negative conclusion on the application.
5. A foreigner who has received temporary residence status on the basis of studies is granted temporary residence status based on the period specified in the contract concluded with the institution organizing the studies, but not longer than the period provided for by law for temporary residence status.
6. Temporary residence status on the basis of study shall be revoked if:
1) the educational institution has terminated the study contract concluded with the foreigner, or education (study) has been interrupted in accordance with the procedure prescribed by law;
2) the foreigner has been sentenced to imprisonment by a court verdict that has entered into legal force or has been deported from the Republic of Armenia in accordance with the procedure prescribed by this Law;
3) the legal entity that submitted an application for granting status to a foreigner has been liquidated, reorganized or has ceased to carry out the relevant educational, training or scientific activities.
7. A legal entity that has submitted an application for granting a residence status to a foreigner on the basis of education or study, in the case provided for in point 1 of part 6 of this article, is obliged to notify the authorized state administration body in the field of migration and citizenship, through a unified electronic platform, of the termination of the education (study) contract concluded with the foreigner or of the interruption of education (study) in accordance with the established procedure, within 10 days from the date of termination or interruption.
Article 29.4. Granting temporary or permanent residence status on the basis of carrying out entrepreneurial activities
1. Foreigners may obtain temporary or permanent residence status in the Republic of Armenia on the basis of carrying out entrepreneurial activities, in accordance with the procedure established by the Government of the Republic of Armenia.
2. The application for residence status on the basis of entrepreneurial activity is submitted by the head of the executive body of the legal entity through the unified electronic platform or, in the case of an individual entrepreneur, by the foreigner in person, by registering on the unified electronic platform.
3. Engaging in entrepreneurial activity may be a basis for obtaining a residence status if the foreigner is a participant or shareholder or owner of securities in a commercial organization in the Republic of Armenia and has invested at least two million drams in the authorized capital of the commercial organization or has acquired shares or securities worth two million drams or is an individual entrepreneur, has an amount of at least one million drams in drams on the accounts of the individual entrepreneur in different currencies or has a turnover of one million drams or its equivalent in foreign currency as a result of entrepreneurial activity during the 60 days preceding the date of submission of the application.
4. A foreigner who has received temporary or permanent residence status on the basis of carrying out entrepreneurial activity shall be granted a new residence status on the same basis, if there is an application and information received through the unified electronic platform confirming the continuity of entrepreneurial activity, established by the decision of the Government of the Republic of Armenia, and in the absence of such information, documents submitted by the foreigner.
5. Residence status on the basis of entrepreneurial activity shall be deemed invalid if the capital invested in the authorized capital has been withdrawn from the commercial organization, or it is less than one million drams, or the value of shares or securities is less than one million drams, or within 180 days after receiving the residence status, there is no information on taxes calculated as a result of entrepreneurial activity in the database of the State Revenue Committee. Residence status on the basis of entrepreneurial activity shall not be deemed invalid if the foreigner :
1) at the time of withdrawal of the authorized capital from the commercial organization, has an investment equivalent to it in another commercial organization operating in the territory of the Republic of Armenia, or
2) withdrew the capital invested in the statutory capital from the commercial organization and, within the following month, invested it in the statutory capital of another commercial organization operating in the territory of the Republic of Armenia.
Article 29.5. Granting residence status based on family circumstances or being of Armenian ethnicity
1. An application for residence status on the basis of being the spouse, parent or child of a citizen of the Republic of Armenia or a foreigner with residence or refugee status in the Republic of Armenia shall be submitted by a citizen of the Republic of Armenia or a family member with residence or refugee status through a unified electronic platform.
2. The application for obtaining a residence status on the basis of being Armenian by nationality shall be submitted personally by the foreigner. Before submitting the application, the foreigner shall register on the unified electronic platform, submit the documents necessary for obtaining a residence status and be placed in a queue through the platform to submit the application in person, if the authorized state administration body in the field of migration and citizenship has confirmed through a preliminary examination that the submitted documents and information are complete and meet the established requirements. In case the documents and information are incomplete or do not meet the established requirements, the person shall be notified through the unified electronic platform about the need to submit or supplement them.
3. Children under the age of 16 may obtain a residence status based on the fact that one of their parents is a citizen of the Republic of Armenia, for the period specified by the parent in the application for granting a residence status, but not more than the maximum period specified by law for the given residence status, or based on the residence status of one of their parents, for the period of validity of the residence status granted to the latter, with the exception of foreign children studying in educational institutions included in the list established by the Government of the Republic of Armenia or under exchange programs.
Article 29.6. Granting permanent residence status based on investment in the Republic of Armenia
1. Foreigners may obtain permanent residence status in the Republic of Armenia on the basis of making an investment, in accordance with the procedure established by the Government of the Republic of Armenia.
2. The application for residence status based on making an investment in the Republic of Armenia is submitted by the foreigner in person, registering on the unified electronic platform.
3. The Government of the Republic of Armenia shall establish the necessary requirements for obtaining permanent residence status based on making an investment in the Republic of Armenia.
4. Permanent residence status based on investment in the Republic of Armenia shall be revoked if, after receiving the residence status, the person ceases to meet the requirements set by the Government of the Republic of Armenia.
Article 29.7. Granting permanent residence status on the basis of exceptional services rendered to the Republic of Armenia
1. The application for granting permanent residence status on the basis of providing exceptional services to the Republic of Armenia shall be entered into the unified electronic platform by the Staff of the Prime Minister of the Republic of Armenia, attaching the foreigner's consent to obtain permanent residence status in the Republic of Armenia, the mediation of the state administration body to grant permanent residence status to the foreigner on the basis of providing exceptional services to the Republic of Armenia (if any), and the conclusions issued by the state authorized bodies in the field of national security and internal affairs within the framework of their powers reserved by law, which the Staff of the Prime Minister of the Republic of Armenia receives by making inquiries to the National Security Service and the Ministry of Internal Affairs of the Republic of Armenia.
Article 42.1 of the Law shall be amended as follows:
Article 42.1. Protection of personal data collected on foreigners and applicants through the unified electronic platform
1. In case of inconsistencies or inaccuracies in the information or documents received through the electronic unified platform, state bodies implementing administration on the electronic unified platform may request additional information or documents related to the given proceeding in order to objectively examine the existing factual circumstances.
2. Personal data collected through the unified electronic platform is collected and processed by the authorized state administration body in the field of migration and citizenship.
3. The authorized state administration body in the field of migration and citizenship, within the scope of its competence, ensures access to data on foreigners and participants in residence proceedings to other authorized bodies, including state authorized bodies in the fields of national security, labor and social issues, and foreign affairs, for the purpose of carrying out the functions assigned to them by this Law.
4. Information about a foreigner, including information considered secret by law, with the exception of information considered a state secret, is exchanged only between state bodies through a unified electronic platform.
5. After performing its direct functions in the process of granting a residence status to a foreigner within the time limits established by the decision of the Government of the Republic of Armenia, the authorized state administration body in the field of migration and citizenship shall block access of state bodies to information about the foreigner or other persons involved in the given proceedings. 6. It is prohibited to use, collect, or store information about a foreigner, legal entity, or individual for purposes other than what is necessary for state bodies implementing administration on a unified electronic platform to perform their functions provided for by this Law.
To supplement the law with the following content:
Article 42.2: Article 42.2. Inquiries conducted using the unified electronic platform
1. When processing applications for granting residence status to foreigners through the unified electronic platform and in cases provided for by this law, inquiries shall be made to verify the information submitted:
1) State Population Register of the Republic of Armenia for the purpose of personal identification, filling in the fields of first name, last name, patronymic, registration address, identity documents, citizenship and gender.
2) State Register of Legal Entities to obtain data on the location of a legal entity, the head of the executive body, registration address, authorized capital, and participants.
3) Database of the State Revenue Committee for the purpose of verifying the registration of foreigners as employees, obtaining information on calculated taxes, as well as obtaining data on taxes calculated by legal entities.
4) Database of the Civil Status Registration Office for the purpose of obtaining data on marriages of foreigners, marriages between citizens of the Republic of Armenia and foreigners, deaths and births of foreigners;
5) Database of the Cadastre Committee for the purpose of obtaining data on the fact that a foreigner or a member of his family is provided with housing in the Republic of Armenia or that a foreigner owns real estate;
6) Movable Property Database of the Ministry of Internal Affairs of the Republic of Armenia, for the purpose of obtaining data on the ownership and exploitation of movable property by foreigners in the Republic of Armenia;
7) Electronic border management information system of the National Security Service of the Republic of Armenia to obtain data on foreign nationals' entries and exits to the Republic of Armenia, visas received and previous residence statuses, to determine the legality of a foreign national's stay in the territory of the Republic of Armenia, and to obtain data necessary to verify whether the latter is registered in the bank of foreigners considered undesirable in the territory of the Republic of Armenia.
8) The catalog of the information center of the Ministry of Internal Affairs of the Republic of Armenia, which performs the function of forming state statistics in the field of crimes and administrative offenses, for the purpose of obtaining information on the conviction of a foreigner, whether it has been expunged or annulled, on the search for the latter, and on subjecting the foreigner to administrative liability.
9) Central Depository of Armenia to obtain information on the number and value of shares owned by foreigners; for the purpose of paying the state duty or receiving a report on the payment of the state duty in accordance with the procedure established by this Law ;
11) Education management information systems or higher education and science management information systems of the Ministry of Education, Science and Sports of the Republic of Armenia, according to educational levels, educational degrees or educational programs, for the purpose of checking the fact that foreigners are registered as students and obtaining other necessary data;
12) Digital system for concluding employment contracts of the State Revenue Committee of the Republic of Armenia, in order to obtain information on employment contracts concluded by foreigners, agreements on amending or supplementing an employment contract, and individual legal acts on terminating an employment contract.
2. In order to verify the existence of the grounds for the residence status provided through the unified electronic platform, queries shall be made to the systems provided for in Part 1 of this Article. The procedure and frequency of making queries shall be established by a decision of the Government of the Republic of Armenia.
2. On Amendments to the Law on State Duty
Name of the legislative act
HO-12-N on Amendments to the Law on State Duties https://www.arlis.am/hy/acts/220886/latest
Change status:
The amendment to the law was signed on February 12, 2026 and will enter into force on January 1, 2027.
Which legislative act was amended by the adoption of the above-mentioned act:
As a result of the adoption of the law, a change will be made to the Law on State Duty.
What the changes are about:
In the case of an entry visa, an expanded list of exemptions is also established, including representatives of international organizations, persons invited to trials, delegations arriving at an official invitation, those entering with diplomatic passports, as well as persons arriving on certain family and humanitarian grounds. It is proposed to adopt the proposed amendments with the aim of clarifying the state duty rates, ensuring the coherence of legal regulations, and improving the efficiency of migration processes.Amendments are proposed to the Law HO-186 of December 27, 1997 "Law on State Duty" that relate to the amounts of state duty for residence status and entry visas, as well as cases of exemption from duty. The new edition of Article 14, Part 1, Clause 8 of the Law establishes the specific amounts of the state duty for granting temporary and permanent residence status to foreigners, respectively 150-fold and 250-fold of the base duty, and for the restoration or change of a document certifying the status - 20-fold. The fee for the provision or extension of a certificate provided for in Part 3 of Article 7 of the "Law on Foreigners" is 30-fold of the base duty, and for its restoration or change - 5-fold. Paragraph 9 of the same article revises the rates for entry visas, differentiated by visa type and duration. Appropriate fees are established for visit, multiple-entry, transit and work visas, while official and diplomatic visas are exempt from state fees. At the same time, Article 26 of the Law is amended, clarifying the scope of persons exempted from paying state duty.
In the case of applications related to residence status, a privilege is provided, in particular, for specialists invited under international treaties and their families, those arriving with humanitarian aid, persons under the age of 18, family members of refugees, foreigners of Armenian origin arriving in the event of an emergency, as well as persons who have provided exceptional services to the Republic of Armenia.
To amend Article 14, Part 1, Paragraph 8 of Law HO-186 of December 27, 1997 "On State Duty" (hereinafter referred to as the Law) to read as follows:
8. To consider applications for granting residence status to foreigners in the Republic of Armenia, including issuing a document certifying the status:
a) to consider an application for temporary residence status in the Republic of Armenia, including issuing a residence card in the amount of 150 times the base duty
b) to consider the application for permanent residence status in the Republic of Armenia, including issuing a residence card in the amount of 250 times the base duty
c) to restore or change the document certifying temporary or permanent residence status in the Republic of Armenia in the amount of 20 times the base duty
d) to consider the application for issuing or extending a certificate certifying the right of legal residence, including for issuing the certificate, as provided for in Article 7, Part 3 of the Law on Foreigners in the amount of 30 times the base duty
e) For the restoration or change of the certificate certifying the right of legal residence, as provided for in Article 7, Part 3 of the Law on Foreigners "in the amount of 5 times the base duty."
Paragraph 9 should be amended to read as follows:
9. To consider applications for entry visas to the Republic of Armenia to foreign citizens and stateless persons, including for issuing entry visas:
a) to consider applications for issuing an entry visa for a visit to the Republic of Armenia, including for issuing an entry visa: with the right to stay for a period of up to 120 days in the amount of 15 times the base duty with the right to stay for up to 21 days in the amount of three times the base duty
b) to consider applications for multiple-entry visas for visits to the Republic of Armenia, including for issuing entry visas: with a right of stay for a period of up to 120 days and a validity period of up to one year in the amount of 40 times the base duty with a right of stay for up to 60 days and a validity period of up to six months in the amount of 20 times the base duty
c) to consider applications for official entry visas to the Republic of Armenia, including for issuing entry visas: 0
d) to consider applications for issuing diplomatic visas to the Republic of Armenia, including for issuing entry visas: 0
e) to consider applications for a single-entry transit visa to the Republic of Armenia, including for issuing an entry visa: in the amount of 10 times the base duty
f) to consider applications for issuing a multiple-entry transit visa (valid for one year) to the Republic of Armenia, including for issuing an entry visa: in the amount of 18 times the base duty
g) to consider applications for a work visa to the Republic of Armenia, including for issuing an entry visa: in the amount of 15 times the base duty.
In part 1 of Article 60 of the Law:
Old version.
1. The following services are exempt from paying state duty for issuing documents related to the residence status of foreign citizens in the Republic of Armenia and for issuing entry visas to the Republic of Armenia:
a) Foreign specialists and their family members invited to work by the President of the Republic of Armenia, the National Assembly and the Government;
b) Persons arriving in the Republic of Armenia for the purpose of providing humanitarian and technical assistance to the Republic of Armenia. Unless otherwise directly specified by the legislation of the Republic of Armenia (including international treaties of the Republic of Armenia), the differentiation of the program (activity) according to humanitarian assistance and charitable and technical (other) nature is carried out by the authorized body coordinating humanitarian assistance of the Government of the Republic of Armenia.
c) close relatives of a citizen of the Republic of Armenia (spouse, child, father, mother, sister, brother). c1) Foreign persons studying or working (pedagogues, lecturers) in educational institutions implementing general and professional educational programs in the Republic of Armenia.
d) (sub-item repealed by Law HO-49-N of 25.12.06)
e) (sub-item repealed by Law HO-49-N of 25.12.06)
f) persons under 18 years of age;
g) persons entering the Republic of Armenia with diplomatic passports, as well as employees of diplomatic missions and consular posts of foreign states in the Republic of Armenia and their family members;
h) Officials and members of delegations visiting the Republic of Armenia at the invitation of the President of the Republic of Armenia, the Speaker of the National Assembly, the President of the Constitutional Court, the Prime Minister or the Minister of Foreign Affairs, the Human Rights Defender;
i) close relatives of a person who has been granted refugee status and who arrive in the Republic of Armenia (spouse, child, father, mother, sister, brother).
j) foreign citizens of Armenian nationality whose foreign country of permanent residence has experienced an emergency situation that threatens the life or health of citizens.
New version.
1. The following are exempt from paying the state fee for considering applications related to the residence status of foreigners in the Republic of Armenia, including for issuing documents:
a) Foreign specialists and their family members invited to work by the President of the Republic, the National Assembly and the Government in cases and in accordance with the procedure provided for by international treaties;
b) Persons arriving in the Republic of Armenia for the purpose of providing humanitarian and technical assistance to the Republic of Armenia. Unless otherwise directly specified by the legislation of the Republic of Armenia (including international treaties of the Republic of Armenia), the differentiation of the program (activity) according to humanitarian assistance and charitable and technical (other) nature is carried out by the authorized body coordinating the Government's humanitarian assistance.
c) persons under 18 years of age;
d) family members of a person who has been granted refugee status in the Republic of Armenia (spouse, child, father, mother);
e) foreigners of Armenian nationality who are permanently resident in a foreign country in which an emergency situation has arisen that threatens the life or health of individuals. The position on the emergency situation threatening the life or health of individuals shall be provided by the authorized state administration body in the field of foreign affairs of the Republic of Armenia, based on a written request from the authorized state administration body in the field of migration and citizenship.
f) Foreigners who have provided exceptional services to the Republic of Armenia, in the event of receiving permanent residence status on that basis.
The second part should be worded as follows:
Old version.
The following are exempt from paying the state duty for issuing an entry visa to the Republic of Armenia:
a) Representatives of international organizations accredited to the Ministry of Foreign Affairs of the Republic of Armenia;
d) persons summoned to the courts or preliminary investigation bodies of the Republic of Armenia and other states as parties, witnesses or experts in civil, family and criminal proceedings.
New version.
2. The following are exempt from paying the state duty for issuing an entry visa to the Republic of Armenia:
a) Representatives of international organizations accredited to the Ministry of Foreign Affairs of the Republic of Armenia;
b) persons summoned to the courts or preliminary investigation bodies of the Republic of Armenia and other states as parties, witnesses or experts in civil, family and criminal proceedings;
c) Foreign specialists and their family members invited to work by the President of the Republic, the National Assembly and the Government in cases and in accordance with the procedure provided for by international treaties.
d) Persons arriving in the Republic of Armenia for the purpose of providing humanitarian and technical assistance to the Republic of Armenia. Unless otherwise directly specified by the legislation of the Republic of Armenia (including international treaties of the Republic of Armenia), the differentiation of the program (activity) according to humanitarian assistance and charitable and technical (other) nature is carried out by the authorized body coordinating the Government's humanitarian assistance.
e) Officials and members of delegations visiting the Republic of Armenia at the invitation of the President of the Republic, the President of the National Assembly, the President of the Constitutional Court, the Prime Minister or the Minister of Foreign Affairs, the Human Rights Defender;
f) persons entering the Republic of Armenia with diplomatic passports, as well as employees of diplomatic missions and consular offices of foreign states in the Republic of Armenia and their family members;
g) family members (spouse, child, father, mother) of a citizen of the Republic of Armenia or a person who has received refugee status in the Republic of Armenia;
h) persons under 18 years of age;
PART II. WORKING SECTOR
(This section of legal updates includes legal news related to the labor sector for February 2026)
1. On making amendments and additions to the Labor Code of the Republic of Armenia
Name of the legislative act:
Law HO-39-N on Amendments and Supplements to the Labor Code of the Republic of Armenia https://www.arlis.am/hy/acts/221431/latest
Change status :
The amendment to this Law was adopted on February 23, 2026 and entered into force on February 24, 2026.
Which legislative act was amended by the adoption of the above-mentioned act:
As a result of the adoption of this Law, a change was made to the Labor Code of the Republic of Armenia.
What the changes are about:
Labor Code of the Republic of Armenia " (hereinafter referred to as the Code) of November 9, 2004 are mainly aimed at the digitalization of labor relations and the clarification of the application of the digital system. Article 13, Part 3, establishes an amendment , and from now on, from July 1, 2027, the origin, modification and termination of employment relationships shall be carried out through the digital system, with the provided exceptions. Until that date, the use of the digital system is also possible on a voluntary basis. The article is also supplemented by Part 5, according to which if the work will be performed outside the Republic of Armenia, then these employment relationships shall not be formalized through the digital system. Article 85 is reworded, regulating in detail the procedure for concluding an employment contract and its annex, through paper, postal, electronic and digital systems. It is established that from July 1, 2027, employment contracts are mainly concluded with an electronic digital signature, through a digital system, except for cases provided for by law. The same article clarifies the features of concluding contracts with persons under the age of 16, as well as the moment the contract enters into force. The Code is also supplemented by Article 95.1, which regulates employment contracts concluded with foreigners, as well as refugees or asylum seekers. After July 1, 2027, they are first concluded in paper form, provided that the contract is entered into the digital system of employment contracts within three months after receiving a document confirming legal residence. It is recommended to adopt the proposed amendments with the aim of ensuring the phased digitalization of labor relations, legal clarity, and increased administrative efficiency.
To amend Article 5, Part 4.3 of the Labor Code of the Republic of Armenia of November 9, 2004 (hereinafter referred to as the Code) as follows:
Article 5. Internal and individual legal acts of the employer
Old version.
4.3. In the cases specified in Part 4 of Article 13 of this Code, as well as in Part 2 of Article 14, one copy of the individual legal act on employment, as well as termination of the employment contract, shall be handed over to the employee within three days after
its acceptance:
New version.
4.3. In cases specified in this Code, if the individual legal act on employment, as well as termination of the employment contract, is not accepted through the digital system for concluding employment contracts, then one copy of the individual legal act on employment, as well as termination of the employment contract, shall be given to the employee within three days after its acceptance.
In Article 13 of the Code, Part 3 shall be amended as follows:
Article 13. Labor relations
Old version.
3. The origin, modification and termination of employment relationships are carried out through a digital system, except for the cases specified in Part 4 of this Article, as well as in Part 2 of Article 14 of this Code.
New version.
3. From July 1, 2027, the origin, modification and termination of employment relationships shall be carried out through a digital system, except for the cases specified in Parts 4 and 5 of this Article, as well as in Part 2 of Article 14 of this Code. Until July 1, 2027, the origin, modification and termination of employment relationships may also be carried out through a digital system.
Fill in Part 5 with the following content:
5. If the employment relationship arises with a person outside the Republic of Armenia (the work will be performed in another location outside the Republic of Armenia), then the origin, modification, and termination of the employment relationship with the latter are not carried out through the digital system.
In the second sentence of Part 1.1 of Article 14 of the Code, the words “The employment contract is considered concluded in the Republic of Armenia also if:” shall be replaced with the words “If the employment contract was concluded in another place outside the Republic of Armenia or exchanged through a connection providing postal or electronic communication in accordance with the procedure established by Part 2 of Article 85 of this Code, the employment contract is considered concluded in the Republic of Armenia also if:”.
Old version.
An employment contract is considered concluded in
the Republic of Armenia also if:
New version.
If the employment contract was concluded in a place outside the Republic of Armenia or exchanged through a connection providing postal or electronic communication in accordance with the procedure established by Part 2 of Article 85 of this Code, the employment contract is considered concluded in the Republic of Armenia also if:
To supplement Part 1 of Article 84 of the Code with the following content, paragraphs 5.1 and 5.2:
Article 84. Content of the employment contract
5.1) the employee's public service number or the reference number of the absence of a public service number, except if the employee is a foreign citizen or stateless person without residence status in the Republic of Armenia and will not actually be in the Republic of Armenia;
5.2) employee's email address
Article 85 of the Code shall be amended as follows:
Article 85. Procedure for concluding an employment contract and an appendix to the employment contract
1. A written employment contract shall be concluded in two copies, by drawing up a single document signed by the parties, and in the case of employment contracts concluded with employees under the age of sixteen, by drawing up a single document signed by the parents or foster parents or one of the adoptive parents or guardians, one copy of which shall be handed over by the employer to the employee within three days after the conclusion of the employment contract, and in the case of the emergence of employment relations with the participation of a person under the age of sixteen, to one of the parents or foster parents or adoptive parents or guardian. The employment contract may also be concluded through a digital system, subject to the provisions set forth in Part 5 of this Article.
2. An employment contract may also be concluded by means of a postal or electronic communication link between the parties, which allows for the confirmation of the authenticity of the contract and the precise determination that it is based on an employment contract. In the cases specified in this part, the party signing the employment contract shall provide one copy of the employment contract to the other party and, after the latter has signed it, shall receive it in one or more of the following ways:
1) by sending a signed copy of the employment contract by registered mail with acknowledgment of receipt to the address or place of residence provided (specified) by the other party;
2) a copy (facsimile reproduction) of the signed copy of the employment contract by sending it via facsimile (telephoto) connection;
3) by sending a signed and electronically printed (scanned) copy of the employment contract or a copy of the employment contract with an electronic digital signature via a connection that provides electronic communication (including by official e-mail as defined by the Law "On Public and Individual Notification via the Internet").
3. In the event of concluding an employment contract with a person under the age of sixteen in accordance with the procedure established in Part 2 of this Article, the employment contract shall be received, signed and a copy thereof shall be handed over to the employer by one of the parents or foster parents or adoptive parents or a guardian on behalf of the person under the age of sixteen.
4. In the event of concluding an employment contract in accordance with the procedure established by Part 2 of this Article, the employment contract shall be deemed concluded from the moment when both parties who signed the contract receive a copy of the employment contract signed by both parties.
5. From July 1, 2027, the employment contract shall be concluded with an electronic digital signature through a digital system, except for the case provided for in Part 8 of this Article. The employment contract shall be concluded by drawing up a single electronic contract with the electronic digital signature of the parties, and in the case of employment contracts concluded with employees under the age of sixteen, by drawing up a single electronic contract with the electronic digital signature of one of the parents or foster parents or adoptive parents or guardian. The employment contract shall enter into force on the day following its signing by the employer and the employee through a digital system with an electronic digital signature, unless a later date is specified in the contract.
6. The appendix to the employment contract is concluded in two copies, signed by the parties, and in the case of employment contracts concluded with employees under the age of sixteen, by drawing up a single document signed by the parents or foster parents or one of the adoptive parents or guardian, one copy of which is handed over by the employer to the employee within three days after the appendix is signed, and in the case of the emergence of employment relations with the participation of a person under the age of sixteen, to one of the parents or foster parents or adoptive parents or guardian.
7. The appendix to the employment contract may also be concluded via postal or electronic communication, subject to the provisions established for concluding an employment contract in Part 2 of this Article.
8. In the cases specified in Parts 4 and 5 of Article 13 of this Code, a written employment contract shall be concluded in two copies, by drawing up one document signed by the parties, one copy of which shall be handed over by the employer to the employee within three days after the conclusion of the employment contract.
9. Before starting work, the employer or his authorized person is obliged to properly familiarize the person being hired with the working conditions, the collective agreement (if any), internal disciplinary rules, and other legal acts of the employer regulating his work at the workplace.
10. The employee is obliged to report to work on the day specified in the employment contract. Failure to report to work on the day specified in the employment contract without good cause is grounds for termination of the employment contract.
The Code shall be supplemented with the following content in Article 95.1:
Article 95.1. Employment contracts concluded with foreigners
1. After July 1, 2027, employment contracts with foreigners shall be concluded in paper form for the period of stay or residence in the Republic of Armenia for the purpose of carrying out work activities in the Republic of Armenia, provided that foreigners, within three months after receiving the document confirming their legal residence in the Republic of Armenia, enter the concluded contract into the digital system for concluding employment contracts in accordance with the procedure prescribed by law.
2. After July 1, 2027, employment contracts with refugees and asylum seekers in the Republic of Armenia shall be concluded in paper form, provided that the concluded contract is entered into the digital system for concluding employment contracts in accordance with the procedure established by law within three months after receiving the document confirming legal residence in the Republic of Armenia.
2. On amending the Law on Amendments and Supplements to the Labor Code of the Republic of Armenia
Name of the legislative act:
HO-40-N on Amending the Law on Amending and Supplementing the Labor Code of the Republic of Armenia
https://www.arlis.am/hy/acts/221440/latest
Change status :
The amendment to this Law was adopted on February 23, 2026 and entered into force on February 24, 2026.
Which legislative act was amended by the adoption of the above-mentioned act:
As a result of the adoption of this Law, a change was made to the Labor Code of the Republic of Armenia.
What the amendments concern:
The new edition of Part 4 of Article 17 of the Law "On Amendments and Supplements to the Labor Code of the Republic of Armenia" of December 4, 2024 HO-525-N establishes the transitional procedure for entering labor relations into the digital system.
In particular, it is envisaged that employers are obliged to enter employment contracts concluded and continuing until July 1, 2027, as well as individual legal acts on employment adopted and in force until July 1, 2025, into the digital system of employment contracts from January 1, 2026 to June 30, 2028, under the conditions in force at the time of entry, in cases where they have not previously been formalized through the digital system.
To amend Part 4 of Article 17 of the Law HO-525-N of December 4, 2024 "On Amendments and Supplements to the Labor Code of the Republic of Armenia" as follows:
4. Employers shall enter employment contracts concluded and continuing until July 1, 2027, as well as individual legal acts on employment adopted and in force until July 1, 2025, into the digital system from January 1, 2026 to June 30, 2028, under the conditions in force at the time of entry (if employment contracts have not been concluded, individual legal acts on employment have not been adopted through the digital system). The procedure for entering employment contracts concluded and continuing until July 1, 2027, as well as individual legal acts on employment adopted and in force until July 1, 2025, into the digital system shall be established by the Government.
PART III. TAX SECTOR
(This section of legal updates includes legal news related to the tax sector for February 2026)
1. Draft on Amendments and Supplements to the Tax Code of the Republic of Armenia
Name of the legislative act:
Draft on Amendments and Supplements to the Tax Code of the Republic of Armenia http://www.parliament.am/drafts.php?sel=showdraft&DraftID=16151&Reading=0
Project status :
Change status:
The draft of this Law is on the agenda of the National Assembly of the Republic of Armenia.
Which legislative act was amended by the adoption of the above-mentioned act:
As a result of the adoption of this Law, a change has occurred in the Tax Code of the Republic of Armenia.
What the changes are about:
1. When determining the tax base of a resident profit taxpayer and a non-resident profit taxpayer carrying out activities in the Republic of Armenia through a permanent establishment, the part of business trip expenses (in particular, daily allowance, overnight stay, transportation expenses, expenses related to temporary registration) that exceeds:
1) In case of a business trip outside the territory of the Republic of Armenia, five percent of the gross income of the tax year, except for the cases specified in the second paragraph of this point and point 2 of this part.
When determining the tax base for the tax year of state registration (in cases defined by law, registration) or registration as an individual entrepreneur or appointment as a notary, the limitation of five percent of the gross income for the tax year shall not be taken into account in calculating the maximum allowable amount of business travel expenses subject to deduction from gross income.
2) In the case of performance of works and (or) provision of services outside the territory of the Republic of Armenia, 80 percent of the turnover of the performance of such works and (or) provision of services, as specified in the contracts concluded with the customer or in the settlement documents certified by the customer.
In the cases specified in this point, in the absence of contracts concluded with the customer and settlement documents certified by the customer, or in the absence of the turnover of the performance of works and (or) provision of services, as specified in these contracts and settlement documents, the maximum allowable amount of business trip expenses subject to deduction from gross income when determining the tax base for profit tax shall be determined in accordance with the procedure specified in point 1 of this part. In the cases specified in paragraphs 1 and 2 of this part, the daily allowance expense for each calendar day of the business trip may be reduced by 30 thousand drams, and if another amount is specified by the Government, by an amount not exceeding the amount specified by the Government.
3) In case of a business trip within the territory of the Republic of Armenia, 12 thousand drams per day for each calendar day of the business trip. Moreover, for profit tax payers carrying out construction, the monthly total of daily expenses within the territory of the Republic of Armenia cannot exceed the total of the salary and other payments equivalent to it calculated for each employee involved in the construction for the given month.
2. For the purposes of this Article, business trip expenses are considered to be expenses incurred to provide compensation to the business trip recipient in the manner and in cases prescribed by the labor legislation of the Republic of Armenia in the event of sending a profit tax payer or his employee on business trips.
Paragraph 20 of Part 1 of Article 4 of the Tax Code of the Republic of Armenia of October 4, 2016 (hereinafter referred to as the Code) shall be amended to read as follows:
Old version.
20) initial value of an asset - the sum of the acquisition price of the asset (in case of gratuitous acquisition, the price of the acquired asset, and in case of statutory (share) capital investment, the price determined by agreement of the parties, which is subject to assessment by an independent appraiser in the cases and manner prescribed by law), construction or creation or development costs (including non- refundable and non-deductible taxes and fees in the manner prescribed by the Code), transportation, installation costs and (or) other costs directly related to the acquisition, in monetary terms. In case of transfer of ownership of the subject of leasing (various types) to the taxpayer, the initial value of the asset shall be considered the initial value calculated in accordance with paragraph 70 of this part for that subject of leasing. In case of force majeure, caused by extraordinary and, under the given conditions, unavoidable circumstances, the Government shall establish the procedure for determining the initial value of the asset.
New version.
"20) initial cost of an asset - the sum of the acquisition price of the asset (in case of gratuitous acquisition, the price of the asset received, and in case of statutory (share) capital investment, the price determined by agreement of the parties, which is subject to assessment by an independent appraiser, in the cases and in the manner prescribed by law), construction or creation or development costs (including non-refundable and non- deductible (non-reducible) taxes and fees in the manner prescribed by the Code), transportation, installation costs and (or) other costs directly related to the acquisition, in monetary terms. Moreover,
a) in the event that the subject of leasing (various types) is transferred to the taxpayer with the right of ownership, the initial value of the asset shall be the initial value calculated for that subject of leasing in accordance with paragraph 70 of this part;
b) the initial cost of electricity received in the form of equal reciprocal flows in exchange for electricity supplied by an autonomous energy producer to a person holding an electricity distribution license is determined by the amount of costs incurred by the autonomous energy producer for the production of electricity supplied in the form of equal reciprocal flows to a person holding an electricity distribution license;
c) in the event of force majeure, caused by extraordinary and unavoidable circumstances under the given circumstances, the Government shall establish a procedure for determining the initial value of the asset."
Article 16 of the Code shall be amended as follows:
Article 16. Rules for accounting for transactions and operations denominated in foreign currency
1. Within the framework of transactions and operations denominated in foreign currency:
1) The tax bases, income and acquisition values for import or export operations of goods are determined:
a. In the case of operations involving the import of goods from a non-EAEU member state or the export of goods to a non-EAEU member state, as of the date of registration of the customs declaration for the import of goods or the export of goods, respectively (regardless of the fact of later submitting a revised customs declaration for the import of goods or a revised customs declaration for the export of goods in accordance with the procedure established by the EAEU common customs legislation in respect of those operations), based on the average exchange rate formed in the currency markets published by the Central Bank of the Republic of Armenia on that day,
b. In the case of operations on the import of goods from an EAEU member state or the export of goods to an EAEU member state, respectively, on the date of import of the goods into the territory of the Republic of Armenia (crossing the state border of the Republic of Armenia) or export of the goods from the Republic of Armenia (crossing the state border of the Republic of Armenia), based on the average exchange rate formed in the currency markets published by the Central Bank of the Republic of Armenia on that day. In the case when the goods cross the border of the Republic of Armenia by air transport or through the postal service provided by a postal operator, in the case of operations on the import of goods from an EAEU member state or the export of goods to an EAEU member state, the tax bases, income and acquisition values are determined as of the date of issue of the settlement document, and in its absence - as of the date specified in the transport (transportation) documents (bill of lading, waybill or other documents), based on the average exchange rate formed in the currency markets published by the Central Bank of the Republic of Armenia on that day.
2) In respect of transactions for the supply of goods (including the supply of goods within the framework of electronic trade of goods), performance of works and (or) provision of services (except for the cases specified in paragraphs 3-5 of this part), the tax bases, income and acquisition values shall be determined as of the date of supply of goods, performance of works and (or) provision of services, as defined in Articles 38 and 40 of the Code, based on the average exchange rate formed in the currency markets published by the Central Bank of the Republic of Armenia on that day.
3) The amount of tax paid by a tax agent on taxable income shall be calculated as of the date of payment of such income, based on the average exchange rate formed in the currency markets published by the Central Bank of the Republic of Armenia on that day.
4) In the absence of a tax agent, the calculation of the amount of tax (including taxes levied in foreign countries) on taxable income, as well as the tax bases formed on such income, shall be carried out in accordance with the accounting method established by the Code as of the date of accounting for such income, based on the average exchange rate formed in the currency markets published by the Central Bank of the Republic of Armenia on that day.
5) The calculation of income and expenses for foreign exchange transactions is made as of the date of foreign exchange, based on the average exchange rate formed in the currency markets published by the Central Bank of the Republic of Armenia on that day.
6) With the exception of the transactions and operations specified in paragraphs 1-5 of this part, the initial values of receivables and payables are determined as of the date of their occurrence, based on the average exchange rate formed in the currency markets published by the Central Bank of the Republic of Armenia on that day.
7) In cases of transactions and operations not specified in paragraphs 1-6 of this part, the tax bases, income and acquisition values shall be determined in accordance with the accounting method established for them by the Code as of the date of accounting of the tax bases, income and acquisition values, based on the average exchange rate formed in the currency markets published by the Central Bank of the Republic of Armenia on that day.
2. For the purposes of this Article:
1) The average exchange rate formed in the currency markets published by the Central Bank of the Republic of Armenia on a given day shall be the average exchange rate published by the Central Bank of the Republic of Armenia on the previous business day, except for the case specified in the second paragraph of this part.
2) In the case specified in point 5 of part 1 of this article, the average exchange rate published by the Central Bank of the Republic of Armenia on a given day and formed in the currency markets shall be taken as the basis.
To amend Part 3 of Article 42 of the Code as follows:
Article 42. Adjustment of the transaction for the supply of goods, performance of work and (or) provision of services
Old version.
3. The previously issued settlement document for the adjusted transaction continues to be considered a valid document, however, for the adjusted transaction, the supplier of goods, the performer of work and (or) the service provider (except for taxpayers providing public services) shall also issue a corresponding adjusting settlement document for the adjusted transaction, as defined in Article 56 of the Code. Taxpayers providing public services shall reflect the result of the adjustment of the transaction in the corresponding settlement document issued for the supply of goods, performance of work and (or) provision of services carried out during the month including the day of the adjustment, in accordance with the legal acts adopted by the authorized body regulating the public services sector.
New version.
3. The previously issued settlement document for the adjusted transaction continues to be considered a valid document, however, for the adjusted transaction, the supplier of goods, the performer of work or the provider of services shall also issue a corresponding adjusting settlement document as defined in Article 55 of the Code, in accordance with the procedure established by Article 56 of the Code.
Paragraph 5 of Part 2 of Article 70 of the Code shall be amended to read as follows:
Article 70. Procedure for calculating the amount of value added tax payable to the state budget
Old version.
5) The obligation to calculate and pay VAT in the manner and within the time limits established by the Code shall be borne by a non-resident organization that does not have a permanent establishment in the Republic of Armenia, if the party to the contractual relationship is considered a micro-enterprise entity or a turnover tax payer, or if a non-resident organization that does not have a permanent establishment in the Republic of Armenia, registered with the tax authority in accordance with the procedure established by Part 9.1 of Article 288 of the Code, provides electronic services to an individual entrepreneur or a natural person who is not a notary, or a non-resident organization or individual entrepreneur of another EAEU member state operating an electronic trading platform that does not have a permanent establishment in the Republic of Armenia supplies goods within the framework of electronic trade to an individual entrepreneur or a natural person who is not a notary.
New version.
5) The obligation to calculate and pay VAT in accordance with the procedure and within the time limits established by the Code shall be borne by a non-resident organization registered with the tax authority in accordance with the procedure established by the Code, if the party to the contractual relations is an organization not considered a VAT payer, with the exception of state bodies, community administrative institutions, the Central Bank of the Republic of Armenia, or an individual entrepreneur, or a non-resident organization without a permanent establishment in the Republic of Armenia provides electronic services to an individual entrepreneur or a natural person who is not a notary, or a non-resident organization or individual entrepreneur of another EAEU member state operating an electronic trading platform that does not have a permanent establishment in the Republic of Armenia supplies goods within the framework of electronic trade to an individual entrepreneur or a natural person who is not a notary.
Article 71 of the Code shall be supplemented with the following content:
Part 2: Article 71. Procedure for implementing value-added tax offsets (deductions)
2. In cases specified in paragraphs 4-6 of Part 10 of Article 56 of the Code, instead of a canceled tax invoice related to the relevant transaction: 1) the amount of VAT written off by suppliers and separately credited to a new tax account validated by the purchaser of the goods, the recipient of the work and (or) the recipient of the service in accordance with the procedure established by Part 1 of Article 68 of the Code shall be reflected in the unified calculation of VAT and excise tax submitted to the tax authority for the reporting period in which the amount of VAT separately credited to the canceled tax account would have been subject to offset (deduction) in accordance with the procedure established by Subparagraphs “a” or “b” of Paragraph 1 of Part 1 of this Article; 2) The amount of VAT separated in the new tax account written off by the person considered to be a VAT payer in accordance with the procedure established by Part 7 of Article 56 of the Code shall be reflected in the unified calculation of VAT and excise tax submitted to the tax authority for the reporting period in which the amount of VAT separated in the canceled tax account would have been subject to offset (deduction) in accordance with the procedure established by subparagraphs "a" or "b" of paragraph 4 of Part 1 of this Article.
To add paragraph 17 to Article 109 of the Code with the following content:
Article 109. Peculiarities of accounting for individual types of income
17) Income received as a result of applying an exchange rate other than the average exchange rate formed in the currency markets as of the date of sale or purchase of foreign currency when conducting foreign exchange transactions. To amend parts 1-2 of Article 116 of the Code as follows: Article 116. Representation expenses