Armenian Activity Codes (ՏԳՏԴ): Search and Tax Regimes
Look up a ՏԳՏԴ code by keyword or number and check whether microbusiness status and turnover tax are open to it, and at what rate.
The directory holds the full classification: 21 sections, 88 divisions, 271 groups, 613 classes and 988 subclasses. Search by code (for example, 62.01) or by keyword in English, Russian or Armenian. For each code it shows whether microbusiness and turnover tax are available, at what rate, and which article of the Tax Code applies.
Use it before registering a sole proprietorship or LLC, when you need to pick an activity and a tax regime, or to check a counterparty’s codes.
How to use the directory
- Type a code or a word into the search box, such as “programming”, “cafe” or “rent”.
- Not sure where to start? Pick an industry by its section letter or browse the popular codes.
- Open a result: under its name you will see a marker for each of the three regimes and a short recommendation.
Codes run from general to specific: section letter (J), division (62), group (62.0), class (62.01) and subclass (62.01.0). The fifth digit is an Armenian addition. Tax restrictions are tied to the class or division, so the first four digits are enough for a check.
How your code affects the tax regime
- Microbusiness: exemption from profit tax, VAT and turnover tax if last year’s turnover was up to AMD 24 million. Article 267(5) of the Tax Code closes it to trade, IT, professional services, construction, healthcare, hairdressers, leasing out property and a number of other activities; catering qualifies only outside Yerevan.
- Turnover tax: up to AMD 115 million in turnover, with a rate set by activity category. Since 1 July 2025 it has been unavailable for codes 69, 70, 78.2 and 78.3, as well as for banks, insurers and gambling.
- General regime: 18% profit tax and 20% VAT; it works with any code.
Popular codes
| Code | Activity | Microbusiness | Turnover tax |
|---|---|---|---|
| 62.01 | Programming | no | 10% (1% if listed) |
| 63.11 | Data processing, hosting | no | 10% (1% if listed) |
| 73.11 | Advertising agencies | no | 10% |
| 74.10 | Design | no | 10% |
| 74.20 | Photography | check | 10% |
| 69.20 | Accounting, audit | no | no |
| 70.22 | Business consulting | no | no |
| 85.59 | Courses, tutoring | yes | 10% |
| 47.91 | Online retail | no | 10% (trade) |
| 56.10 | Restaurants, cafes | regions only | 12% |
| 68.20 | Renting out real estate | no | 10%, no deduction |
| 86.23 | Dental practice | no | 10% |
| 96.02 | Hairdresser, beauty salon | no | 10% |
| 10.71 | Bakery | yes | 7% |
The 1% IT rate applies if the activity is on the Government list (2025–2031). Microbusiness requires last year’s turnover of up to AMD 24 million.
Example: a cafe in Gyumri and in Yerevan
Code 56.10 (restaurants and cafes) shows how the same activity can be taxed differently. A cafe in Gyumri with AMD 18 million in turnover last year can choose microbusiness status and pay no profit tax, VAT or turnover tax; employee wages are taxed at 20%.
In Yerevan, microbusiness is closed to catering, so the same cafe pays 12% turnover tax. With quarterly turnover of AMD 4,500,000 and documented purchases of AMD 3,000,000, the tax comes to 540,000 − 270,000 = AMD 270,000 (9% of expenses is deducted). The minimum of 3.5% of turnover, or AMD 157,500, does not come into play. For an exact figure, use the turnover tax calculator.
Frequently asked questions
All three share the NACE Rev.2 structure, so the first four digits of a code usually match. ՏԳՏԴ adds a fifth digit, and names and level of detail can differ, so always confirm the code against the Armenian classification.
No. Programming (62), data processing (63.1) and software publishing (58.2) are excluded from microbusiness. Turnover tax at 10% with a partial expense deduction is available, and if the activity is on the Government high-tech list, with up to 50 employees and at least 90% of income from that activity, the rate is 1% until 2031.
You can register a main activity and additional ones. For microbusiness, none of the activities you actually carry out may be excluded. The tax authority looks at what you really do, not just the registered code.
Codes are updated in the State Register of Legal Entities. A notice of regime change goes to the State Revenue Committee by 20 February or within 20 days of registration.
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