Resident natural persons of the Republic of Armenia are those natural persons who have actually been in the Republic of Armenia for 183 or more days in the tax year. Complete days of actual stay in the Republic of Armenia are also considered the days of arrival in the Republic of Armenia and departure from the Republic of Armenia, regardless of the number of hours of actual stay of an individual in the Republic of Armenia during those days.
Resident natural persons are also considered:
- The natural persons whose center of vital interests is located in the Republic of Armenia. The center of vital interests is the place where the family or economic interests of an individual are concentrated. In particular, it is considered that the center of vital interests of an individual is located in the Republic of Armenia, if his house or other apartment, family, main place of professional or other activity is located in the Republic of Armenia;
- Natural persons in the state service in the Republic of Armenia, temporarily working outside the territory of the Republic of Armenia.
If an individual is considered a resident as of any day of the tax year, then that individual is considered a resident for the entire tax year.
