Black Ledger – Country Profile

Armenia offers a flat 10% income tax regime and straightforward residency pathways, making it an increasingly attractive option for location-independent entrepreneurs and digital nomads. The country bridges Eastern Europe and the Caucasus, providing access to both European and Asian markets. While not traditionally considered an offshore jurisdiction, Armenia’s emerging tech sector, low cost of living, and simplified business environment create strategic advantages for specific tax optimization strategies. Recently implemented reforms have reduced bureaucracy and enhanced corporate tax incentives, particularly in the technology sector. The country’s residency program requires minimal investment with pathway to citizenship, though political instability with neighboring Azerbaijan creates regional security considerations.