ArmeniaLaws

Armenia will not register a sale while the seller owes property tax

From August 30, 2026 the cadastre will not register a sale until the seller pays the property tax on it. From January 1, 2027 apartment owners do not pay tax on their share of land and common areas (Law HO-407-N).

What this changes in the calculation

Property tax is slightly lower from 2027; check the seller's tax debt before buying.

Effective since August 30, 2026

Source: EY Armenia
Status: verified
Published: October 24, 2026

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