Are Gift cards taxable in Armenia?



Modified on: Tue, 23 Sep, 2025 at 9:03 PM

Yes, starting in 2024, the Republic of Armenia requires all resident citizens to declare their income—including the value of gift cards received from employers—under the Universal Income Declaration System. 


What this means for you:

  • Gift cards provided by employers are considered taxable income and must be included in your annual income declaration.
  • The employee is solely responsible for declaring and paying taxes on gift card income. Employers are not considered tax agents for these benefits and do not report them as part of payroll.
  • If your employer offers a point-based reward system that allows you to redeem points for gift cards, the value of those gift cards and must be declared.
  • You must submit your annual income declaration electronically via the State Revenue Committee’s portal: https://self-portal.taxservice.am. 
    You’ll need an electronic signature (Cosign, ID card, or Mobile ID) to access the system.


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