According to the Law on Tax Privileges of Self-Employed Persons, the latter are exempt from tax liabilities if the income from the sale of goods, services and works (except for hired workers) for all types of activities during the previous calendar year did not exceed 24 million drams. It should be noted that previously the privilege was given to self-employed persons not exceeding 9 million AMD.
The service providers below will start paying taxes to the state if they earn more than 24 million AMD a year.
LIST
OF TYPES OF ACTIVITIES FOR THE IMPLEMENTATION OF WHICH SELF-EMPLOYED PERSONS ARE SUBJECT TO TAX PRIVILEGES
| Types of activities: | |
| 1. | Carried out by the order of the population: |
| 1.1: | Manufacture of shoes and leather gallantry and other similar products, production of footwear and leather gallantry accessories, repair of footwear and leather goods |
| 1.2: | Clothing production and repair |
| 1.3: | Hat production and repair |
| 1.4: | Production and repair of carpets and rugs |
| 1.5: | Making wooden items, repairing furniture and home furnishings |
| 1.6: | Production and repair of non-expensive jewelry |
| 1.7: | Repair of computer equipment, TVs, washing machines, air conditioners and other household appliances, software maintenance |
| 1.8: | Production of bicycles and wheelchairs, repair of personal use and other household products |
| 1.9: | Production of economic and decorative pottery |
| 1.10: | Production of other porcelain and pottery products |
| 1.11: | Sheet metal work |
| 2. | Repair of clocks, timepieces, repair of musical instruments |
| 3. | Other courses to acquire narrow professional knowledge |
| 4. | Language training courses |
| 5. | Preparatory courses for admission to higher and other institutions |
| 6. | Activities of teachers of dances, singing |
| 7. | Performance in the field of performing arts, auxiliary activities in the field of performing arts |
| 8. | Creative activity |
| 9. | Holidaymakers’ activities: |
| 10. | Educational activities և extracurricular activities in the field of gymnastics and sports |
| 11. | Providing services in private households (without distinction) for own consumption |
| 12. | Forging |
| 13. | Providing hotel services through tourist houses |
