OnePct is the tax co-pilot for Armenian IT freelancers on the High-Tech 1% regime. Real-time 115M cap tracking, a contract qualifier for the 90% revenue rule, Agent-VAT detection on foreign SaaS, and a deadline radar that never misses a quarterly High-Tech Registry submission. For engineers who bill via Upwork, Deel / Mellow, or direct foreign clients.
No spam. One email when the beta is ready, plus quarterly deadline reminders if you want them.
Plug in monthly revenue. We compute your effective rate, model the fixed obligations everyone forgets, and show the cliff at 115M ֏.
Valid 2025-01-01 through 2031-12-31. File quarterly within 20 days of quarter end or lose the rate.
Clear of the cap. OnePct will warn you the moment your projection crosses 80%.
Illustrative numbers using fallback rates (USD 388, EUR 420, RUB 4.8). The full product dates each rate to the actual day of payment.
The IT High-Tech regime is the only true 1% rate in Armenia, valid through 2031. It costs nothing to qualify — and three small mistakes to lose. Get one wrong and you back-bill the whole quarter at 10%, plus a mandatory gap year before you can return.
SRC reads what the contract calls the work, not what the work actually is. "Software development" and "IT services" qualify. "Consulting", "advisory" and "business analysis" don't — even if you're shipping code daily.
At least 90% of your turnover must come from qualifying IT activity — every quarter, not as a yearly average. One large non-IT invoice in a quiet month can tip the mix and demote you retroactively for that quarter.
Even at perfect compliance, the 1% rate has to be actively re-claimed every quarter via the High-Tech Registry — within 20 days of quarter end. Miss it once and you lose 1% for that quarter. There is no appeals process.
Late filing penalty is 5% per 15-day delay plus 0.075%/day interest — roughly 27% annualised. Missed declarations are a flat AMD 50,000. We push every one of these to your phone before they hurt.
Every Armenian IT IP we've talked to had at least three of these in their books. We compiled the twenty most-expensive errors of 2024–2026; six of the worst, below. The full list ships with the beta.
Foreign SaaS charges trigger a 20% reverse-charge VAT you have to self-assess. SRC is auditing this hard in 2025–2026. Most IEs don't know it exists.
Pick the wrong NACE code and the tax authority denies the 1% IT rate, then back-bills you at 10% with penalties.
Use the rate from the day USD landed in Wise instead of the day income was recognised, and your declaration won't reconcile to your bank statement.
Twenty days to notify after you cross. Miss it and you get penalties plus a mandatory gap year before you can return to the 1% rate.
Skip the annual election and you're locked into your current regime for the whole calendar year. No appeals.
Armenia taxes gross turnover. If Upwork paid you $900 on a $1,000 invoice, your turnover is $1,000 — not $900.