--- title: "Business Trip Per Diem in Armenia 2026: Rates and Tax" description: "Business trip per diem in Armenia for 2026: the legal minimum, how much is free of income tax, rates for 8 cities and a worked calculation example." canonical_url: "https://hrdrone.am/blog/business-trip-taxation" --- Business trips often seem simple: you travel, do some work, hold business meetings and come back. But when it comes to accounting for business trip expenses in Armenia, reimbursing them and calculating the taxes, complications arise. This article will help you understand: - What a business trip is, - how the expenses are taxed, - what documents you need. ## Per Diem 2026: Minimum and Tax-Free Amounts *Update by the HR Drone editorial team, October 8, 2026. The rates below were checked against the legislation in force on that date.* There are two different per diem figures, and they are often confused: - **the minimum per diem**: the amount below which the employer may not pay, - **the tax-free per diem ceiling**: the most per day that stays free of income tax. ### How Much Per Diem Is Tax-Free?
Business trip Tax-free per diem (per day)
Within Armenia AMD 12,000
Abroad the rate set in the list for that country (city)
Per diem paid within these limits is not part of the employee's taxable income ([Tax Code of the Republic of Armenia (ՀՀ հարկային օրենսգիրք)](https://www.arlis.am/hy/acts/230455), Article 117(1) and Article 147(1)(12), as in force from September 1, 2026). The part above the ceiling is subject to 20% income tax. The same ceilings apply for profit tax, and the costs of business trips abroad (per diem, accommodation, transport) are deductible from gross income up to 5% of the company's gross income for the tax year, with some exceptions (the same Article 117). ### The Minimum Per Diem For a business trip within Armenia, the employer must pay a per diem of at least **AMD 5,000** a day. A private employer may pay more; for an employer funded from the state or community budget, AMD 5,000 is also the maximum ([Government Decision No. 2335-N of December 29, 2005 (ՀՀ կառավարության որոշում)](https://www.arlis.am/hy/acts/219376), as in force from January 9, 2026). For a business trip abroad, the minimum is the rate in the list: the same figure as the tax-free ceiling. ### Per Diem Rates Abroad in 2026 Per diem rates for business trips abroad are set in a list published by the Ministry of Labor and Social Affairs of the Republic of Armenia (ՀՀ աշխատանքի և սոցիալական հարցերի նախարարություն). The list is updated every year and takes effect on January 1; the 2026 list was published on December 30, 2025. Here are some common destinations:
City Per diem (per day)
Moscow USD 84
Tbilisi USD 74
Dubai USD 116–140 (by season)
Istanbul USD 132
Paris EUR 121
Berlin EUR 129
London USD 148
Washington USD 147
The table covers per diem only; accommodation is reimbursed separately, against documents. For other countries and cities, see the [ministry's full list](https://welfare.gov.am/travel-expense-rates). Amounts in foreign currency are converted into drams at the Central Bank of Armenia exchange rate. ### Calculation Example An employee goes on a 3-day business trip to Gyumri, and the employer pays a per diem of AMD 20,000 a day, AMD 60,000 in total. - Tax-free part: 12,000 × 3 = **AMD 36,000** - Taxable part: 8,000 × 3 = **AMD 24,000** - Income tax (20%): **AMD 4,800**, withheld by the employer Had the employer paid AMD 12,000 a day, the whole AMD 36,000 would have been tax-free. AMD 5,000 a day is the legal minimum. To see all the deductions from the employee's monthly salary, use our [salary calculator](/blog/salary-calculator-armenia-2026). ## What Is a Business Trip? Under Armenian law, a business trip means performing work somewhere other than your main place of work, on the employer's instructions. It must be formalized by an order stating the purpose, duration and location of the trip. ## What Does Not Count as a Business Trip The following are not considered business trips: - Work that is mobile by nature (for example, building and maintaining energy, communications, road, drinking water and irrigation systems), - long-term field or research work carried out under special conditions. ## Types of Business Trip Expenses in Armenia When reimbursing an employee sent on a business trip, it is important to classify the expenses, because each type has its own limits and documentation rules: ### Per Diem The law sets a per diem limit, and no per diem tax is due within it, whether or not the amounts are documented. ### Transport, Accommodation and Other Expenses These are reimbursed if supporting documents are available. Without documents, these reimbursements are subject to income tax. ## Domestic vs International Business Trips ### Domestic Business Trip Expenses are in drams, and there is a clearly defined minimum per diem amount. ### International Business Trip Per diem rates are set separately for each country, in foreign currency. An international business trip does not require a business trip certificate. ## Travel Expense Documents You Need Before setting off on a business trip, make sure you have a minimum set of documents: ### Business Trip Order (Mandatory) The order must contain all the necessary details: purpose, duration and location. ### Expense Report A document to which the receipts for the expenses are attached. Expenses in foreign currency are converted at the exchange rate of the Central Bank of Armenia (ՀՀ Կենտրոնական բանկ). ## Business Trip Taxation: Key Points When recording business trip expenses as company expenses, keep a few specifics in mind: ### Income Tax Reimbursements above the set limits are subject to 20% income tax, and you can easily estimate its effect with our [salary calculator](/blog/salary-calculator-armenia-2026). ### Profit Tax Only documented expenses (except per diem) are taken into account for profit tax. ### Services From Foreign Suppliers In certain cases, services received from foreign suppliers give rise to an additional non-resident profit tax (5%). ## Best Practices If you follow a few simple, proven rules, you'll avoid a stressful process of accounting for business trip expenses. Here are some tips: ### Preparation - Consult an accountant or tax specialist before the trip - Find out the per diem limits for the destination country - Prepare the necessary documents ### Documentation - Keep all expense receipts and invoices - Make sure documents are properly translated and certified - Record all expenses carefully ### Next Steps - Submit the expense report on time - Check that the tax calculations are accurate - Keep a proper archive of the documents Managing business trip expenses properly is not only a legal requirement but also an important part of a company's financial management. By following this guide, you'll be able to avoid tax risks and manage business trips effectively. Organizing business trips requires proper documentation, accounting and tax compliance. If you're building a team, take a look at the [HR Drone for companies](/company) page. This article was published by **HR Drone** to promote the lawful management and taxation of business trips and the lawful handling of employment procedures.