Country/Երկիր Dividends, Individuals, Companies
(%)
Qualifying companies <2>
(%)
Interest <1>
(%)
Royalties
(%)
Մեծ Բրիտանիայի և Հյուսիսային Իռլանդիայի Միացյալ Թագավորություն 10%/15% <17> 0%/5% <18> 5% 5%
Belgium
Բելգիայի Թագավորություն
15% 5% <3> 0%/10% <4> 8%
Canada
Կանադա
15% 5% <7> 0%/10% <8> 10%
Կիպրոսի Հանրապետություն 5% 0% <21> 5% 5%
Իսպանիայի Թագավորություն 10% 0% <20> 5% 5%/10% <9>
Վրաստան 10% 5% 10% 5%
Հունգարիայի Հանրապետություն 10% 5% 5%/10% <8> 5%
Իտալիայի Հանրապետություն 10% 5% <11> 0%/10% <12> 7%
Լիտվայի Հանրապետություն 15% 5% 10% 10%
Մոլդովայի Հանրապետություն 15% 5% 10% 10%
Քաթարի Պետություն 10% 5% <14> 5% 5%
Սիրիայի Արաբական Հանրապետություն 10% 10% 10% 12%
Ուկրաինա 15% 5% 10% 0%
Քուվեյթ 10% 5% 5% 10%
Տաջիկստանի Հանրապետություն 10% 10% 10% 10%
Արաբական Միացյալ Էմիրություններ 3% 3% 0% 5%
Bulgaria—Բուլղարիայի Հանրապետություն 10% 5% <14> 5%/10% <19> 5%/10% <9>
Շվեյցարիայի Համադաշնություն 15% 5% <15> 0%/10% <8> 5%
Չեխիայի Հանրապետություն 10% 10% 5%/10% <8> 5%/10% <9>
Ֆինլանդիայի Հանրապետություն 15% 5% 5%  5%/10% <10>
Հունաստանի Հանրապետություն 10% 10% 10% 5%
Հնդկաստանի Հանրապետություն 10% 10% 10% 10%
Ղազախստանի Հանրապետություն 10% 10% 10% 10%
Լյուքսեմբուրգի Մեծ Դքսություն 15% 5% <3> 10% 5%
Նիդերլանդների Թագավորություն 15% 0%/5% <13> 0%/5% <4> 5%
Ռումինիա 10% 5% 10% 10%
Թաիլանդի Թագավորություն 10% 10% -/10% <16> 15%
Գերմանիայի Դաշնային Հանրապետություն 10% 7% 5% 6%
Սլովենիայի Հանրապետություն 10% 5% 10% 5%
Սերբիայի Հանրապետություն 10% 8% 8% 8%
Austria
Ավստրիայի Հանրապետություն
15% 5% <3> 0%/10% <4> 5%
Belarus
Բելառուսի Հանրապետություն
15% 10% <5> 10% 10%
China
Չինաստանի Ժողովրդական Հանրապետություն
10% 5% 10% 10%
Էստոնիայի Հանրապետություն 15% 5% 10% 10%
Ֆրանսիայի Հանրապետություն 15% 5% <3> 0%/10% <4> 5%/10% <9>
Խորվաթիայի Հանրապետություն 10% 0% 10% 5%
Իրանի Իսլամական Հանրապետություն 15% 10% 10% 5%
Լիբանանի Հանրապետություն 10% 5% 8% 5%
Լատվիայի Հանրապետություն 15% 5% 10% 10%
Լեհաստանի Հանրապետություն 10% 10% 5% 10%
Ռուսաստանի Դաշնություն 10% 5% <6> 0% 0%
Թուրքմենստան 15% 5% 10% 10%
 Իռլանդիա 15% 0%/5% <22>  0%/5%/10% <23> 5%
Ինդոնեզիայի Հանրապետություն 15% 10% <2> 10% 10%
Սլովակիայի Հանրապետություն 10% 5% <3> 10% 5%
Շվեդիայի Թագավորություն 15% 0%/5% <22> 5% 5%
Դանիայի Թագավորություն 15% 0%<24> /5% <25> 0%/5%/10%<26> 5%/10%<27>

    1. <1.>
      Most tax treaties provide for an exemption for certain types of interest, e.g. interest paid to public bodies and institutions or in relation to sales on credit. These exemptions are not indicated in the table.


    2. <2.>Unless stated otherwise, the reduced treaty rates given in this column generally apply if the recipient company holds directly or indirectly at least 25% of the capital or the voting power, as the case may be, of the company distributing dividends.

    3. <3.>The rate applies if the recipient company holds at least 10% of the capital of the Armenian company.

    4. <4.>The zero rate applies, inter alia, to interest paid to banks. Conditions may apply.

    5. <5.> The rate applies if the recipient company holds at least 30% of the capital of the Armenian company.

    6. <6.>The rate applies if the recipient company holds directly at least USD 40,000 of the capital of the Armenian company.

    7. <7.>The rate applies if the Canadian company owns directly at least 25% of the capital of the Armenian company and the capital invested exceeds USD 100,000.

    8. <8.>The lower rate applies, inter alia, to interest from bank loans.

    9. <9.>The lower rate applies to copyright royalties, including films, etc.

    10. <10.>The higher rate applies to copyright royalties, including films, etc.

    11. <11.>The rate applies if the Italian company has owned directly at least 10% of the Armenian company’s capital representing at least USD 100,000 for at least 12 months.

    12. <12.>The zero rate applies to interest paid by a public body and to interest from bank loans.

    13. <13.>The 5% rate applies if the Netherlands company owns directly at least 10% of the capital in the Armenian company; the 5% rate is reduced to zero if the profits out of which the dividends are paid have been effectively subject to the normal rate of corporate income tax in Armenia and the dividends are exempt from tax in the hands of the recipient company in the Netherlands.

    14. <14.>The rate applies if the capital invested by the recipient company exceeds USD 100,000.

    15. <15.>The rate applies if the Swiss company holds directly at least 25% of the capital of the Armenian company and the capital invested exceeds CHF 200,000.

    16. <16.>The 10% rate applies to interest paid to qualifying banking and financial institutions. The domestic rate applies in other cases (there is no reduction under the treaty).

    17. <17.>The 15% rate applies, under conditions, to dividends paid out of income derived directly or indirectly from the immovable property by certain investment vehicles.

    18. <18.>The 5% rate applies if the UK company holds directly at least 25% of the capital of the Armenian company and the capital invested exceeds GBP 1,000,000. The zero rate applies if the beneficial owner of the dividends is a pension scheme.

    19. <19.>The lower rate applies to interest paid to a bank or financial institution.

    20. <20.>The rate applies if the recipient company has owned, directly or indirectly, at least 25% of the Armenian company’s capital for at least 2 years.

    21. <21.>The rate applies if the capital invested by the recipient company exceeds EUR 150,000.

    22. <22.>The zero rate applies if the recipient company has owned, directly or indirectly, at least 25% of the Armenian company’s capital for at least 2 years. Conditions may apply. The 5% rate applies if the recipient company holds at least 10% of the capital of the Armenian company.

    23. <23.>The 0% rate applies to interest paid to the state or any institution wholly owned by the state. The 5% rate applies, inter alia, to interest paid to banks. The 10% rate applies in other cases.

    24. <24.>The 0% rate applies if the beneficial owner owns directly at least 50% of the capital of the company paying the dividends and the capital invested exceeds EUR 2,000,000.
    25. The 0% rate applies if the beneficial owner is the Contracting State, or the Central Bank of that state, or any national agency (including a financial institution) owned by the Government of that State.

    26. <25.>The 5% rate applies if the beneficial owner owns directly at least 10% of the capital of the company paying the dividends and the capital invested exceeds EUR 100,000.


    27. <26.>The 0% rate applies to interest paid to the state or Central Bank of that state, or any institution owned by the state. The 5% rate applies, inter alia, to interest paid to banking enterprise. The 10% rate applies in other cases.

    28. <27.>The lower rate applies to royalties for computer software, patent, trademark, design or model or plan, any secret formula or process, or for information concerning industrial, commercial or scientific experience (know-how).