The value of assets provided to state or community non-profit organizations implementing elementary, basic, secondary, vocational, middle vocational or higher vocational educational programs, as well as to foundations established by the state or community, including the fund established by the Law “On Compensation for Damage Caused to the Life or Health of Servicemen During the Defense of the Republic of Armenia”, as well as the value of works performed and (or) services provided for them, may be deducted from gross income at a maximum annual rate of 2.5% (instead of the previous 0.25%).

The aforementioned regulation is established by the relevant legislative amendment and comes into force on January 1, 2026, valid until December 31, 2027.