From 2026 the apartment tax is paid in full on a scale from 0.05 to 1.5%

The apartment tax is calculated from a cadastral value close to market value (Law HO-332-N, from January 1, 2021): 0.05% up to AMD 10 million, then steps of 0.1, 0.2, 0.4, 0.6 and 1%, and 1.5% on the excess above AMD 200 million. Transitional shares ran from 25% (2021) to 75% (2025); from 2026 the share is 100%. A transaction is not registered while property tax is owed.

What this changes in the calculation

An apartment worth AMD 40 million: 20,000 plus 0.2% × 15 million = AMD 50,000 a year (about 0.13%).

Effective since January 1, 2026

Source: EY Armenia
Status: verified
Published: October 30, 2026

Calculate an apartment in Armenia

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