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ArmeniaTaxes

In Armenia, an individual selling an apartment to another individual pays no tax, whatever the holding period

The sale of ordinary property by an individual to an individual is exempt; a 10 or 20% rate applies if the buyer is a tax agent.

What this changes in the calculation

Selling an apartment in Armenia to an individual: 0%.

Source: PwC Worldwide Tax Summaries
Status: verified
Published: October 30, 2026

Calculate an apartment in Armenia

More news from Armenia

November 4, 2026Central Bank of Armenia raised its rate to 7.00%
October 30, 2026Foreigners buy apartments freely; there is no residence permit for property; residence permit fees rise from November 1
October 30, 2026From 2026 the apartment tax is paid in full on a scale from 0.05 to 1.5%
October 30, 2026Letting an apartment in Armenia: 10% on the whole amount and another 10% on the part above AMD 60 million a year
October 30, 2026The Armenia and Georgia tax treaty has applied since 2000; Armenia credits Georgian tax