Starting from April 1, applications are open for employees involved in scientific research and experimental development (R&D) activities who can avail of benefits

According to the amendments to the RA Law "On Amendments and Addenda to the Tax Code of the Republic of Armenia," which revised the scope of tax benefits for scientific research and experimental development (R&D) activities, the income tax for employees engaged in R&D is set at 10%. 

The RA Government adopted Decision No. 195 dated February 13, 2025 "On Establishing an Expert Committee to Qualify Scientific Research and Experimental Development Works, which defines the committee’s structure and procedures, outlines the process for qualifying R&D works, and sets the criteria for classification." According to this Decision, for scientific research and experimental development works to qualify as such, they must simultaneously meet the following criteria

1) Novelty criterion

2) Creativity criterion (based on non-explicit concepts and hypotheses)

3) Outcome uncertainty criterion

a. Outcome uncertainty, b. Resource uncertainty,

4) Systematicity criterion (content planning and financial budgeting) 

a. Objectives, b. Methodology, c. Resources.

 5) Replicability or reproducibility criterion 

a. Replicate, b. Reproduce: In the event that the submitted applications meet the above criteria, they shall be qualified as R&D works based on the conclusion of the duly authorized expert committee.​

Applications are accepted from April 1 to 30, 2025, through the following link: https://private.hesc.am/