Property Tax in Armenia 2026: Calculator
Estimate the annual tax on an apartment, house, land or car in Armenia, based on cadastral value or engine power.
There is no property tax return to file: the local community calculates the amount and sends a notice. Still, it is worth knowing the figure in advance and checking the bill.
How real estate tax is calculated
The base is the cadastral value, which is set close to market value. You can look it up on e-cadastre.am or with the property tax check on hartak.am. Apartments and private houses use a progressive scale: a fixed amount plus a percentage of the value above the lower bound of the band. The land under a house or apartment is already included in its value and is not taxed separately.
Scale for apartments and private houses
| Rate | Apartment | Private or garden house |
|---|---|---|
| 0.05% | up to 10 · 0 | up to 7 · 0 |
| 0.1% | 10–25 · 5,000 | 7–23 · 3,500 |
| 0.2% | 25–47 · 20,000 | 23–50 · 19,500 |
| 0.4% | 47–75 · 64,000 | 50–85 · 73,500 |
| 0.6% | 75–100 · 176,000 | 85–120 · 213,500 |
| 1% | 100–200 · 326,000 | 120–200 · 423,500 |
| 1.5% | over 200 · 1,326,000 | over 200 · 1,223,500 |
Tax = fixed part + rate × (value − lower bound of the band).
Other property pays a flat percentage of cadastral value: public-purpose buildings (offices, shops) 0.3%, production buildings 0.25%, garages 0.2%. Settlement land for housing pays 0.6%, for public and other development 1%, industrial land 0.25%, and land for energy, communications, transport and utilities 0.5%. Agricultural land is taxed on calculated net income instead and is not covered by the calculator.
With shared ownership the tax is calculated for the whole property and then split by shares. With joint ownership every co-owner is jointly liable for the full amount.
How vehicle tax is calculated
The rate applies to the full engine power. Kilowatts are converted to horsepower by multiplying by 1.36.
- cars up to 120 hp: AMD 200 per hp;
- 121–250 hp: AMD 300, plus AMD 1,000 for every hp above 150;
- 251 hp and more: AMD 500, plus the same AMD 1,000 surcharge;
- buses and trucks: AMD 100 (up to 200 hp) or AMD 200; motorcycles AMD 40; watercraft, snowmobiles and ATVs AMD 150.
The full tax applies in the year of manufacture and the following two years; after that it drops by 10% a year, down to no less than half. Trucks older than 20 years are exempt. For electric vehicles, from 1 April 2026 to 31 December 2028, power up to 250 hp is divided by 1.5 and the rest by 2.5, unless the e-passport states the rated power.
Examples for 2026
An apartment with a cadastral value of AMD 60 million: 64,000 + 0.4% × 13 million = AMD 116,000. A private house of the same value: 73,500 + 0.4% × 10 million = AMD 113,500. A 200 hp car made in 2019: 200 × 300 + 50 × 1,000 = AMD 110,000; the car is 7 years old, so it gets the maximum 50% discount.
AMD 116,000
Apartment, AMD 60M
AMD 113,500
House, AMD 60M
AMD 55,000
Car, 200 hp, 2019
Frequently asked questions
Individuals pay by 1 December of the tax year, inclusive. The community sends a notice by 1 November, but not receiving it does not cancel the obligation. Late payment accrues a penalty of 0.075% a day for up to 730 days. Vehicle tax goes to the community where the car is registered, and the annual inspection is refused until it is paid.
For several years real estate tax was charged with a reducing coefficient (0.5 in 2024, 0.75 in 2025). From 2026 the coefficient is 1.0, so the same property now costs about a third more.
Conscripts and families of fallen servicemen are exempt, subject to the conditions of the Tax Code. Contract servicemen can reduce the value of one property by AMD 40 million, and those who completed reserve training do not pay tax on 150 hp of a car’s power; the mechanics of these two reliefs have not been officially detailed. Local community reliefs are not included in the calculator.
Tell us about your business, and we will suggest the right solution
- Free and with no obligation
- We reply in your language: հայերեն, русский, English
- On weekdays, 10:00–18:00
Or message us directly