Updated: 14.10.2026
Use this Armenia property tax calculator to estimate the annual tax on an apartment, house, garage, commercial unit, land plot or car. No return is filed: the community assesses the tax, but checking the amount is worthwhile, especially in 2026, when the phase-in ended and bills rose by a third.
How is real estate tax calculated?
The base is the market-approximated cadastral value (see e-cadastre.am or hartak.am). Apartments and houses use a fixed amount plus a percentage of the value above the band’s lower limit.
| Apartment cadastral value | Annual tax (2026) |
|---|---|
| up to 10M AMD | 0.05% |
| 10–25M AMD | 5,000 + 0.1% above 10M |
| 25–47M AMD | 20,000 + 0.2% above 25M |
| 47–75M AMD | 64,000 + 0.4% above 47M |
| 75–100M AMD | 176,000 + 0.6% above 75M |
| 100–200M AMD | 326,000 + 1% above 100M |
| over 200M AMD | 1,326,000 + 1.5% above 200M |
Houses use different limits (7, 23, 50, 85, 120 and 200 million AMD) with the same rates. Flat rates apply to public-purpose buildings (0.3%), production buildings (0.25%), garages (0.2%) and land without buildings (0.25–1% by land use). Land under a house or apartment is already part of the unit’s value.
How is vehicle tax calculated?
Passenger cars pay 200 AMD per hp up to 120 hp, 300 AMD per hp for 121–250 hp and 500 AMD per hp from 251 hp, plus 1,000 AMD for each hp above 150 in the upper two bands. Buses and trucks pay 100–200 AMD per hp, motorcycles 40 AMD and watercraft, snowmobiles and ATVs 150 AMD. The year of manufacture and the next two years are taxed at 100%, then the tax falls 10% a year to a floor of 50%. kW × 1.36 = hp.
Worked example
An apartment with a cadastral value of 30,000,000 AMD: 20,000 + 0.2% × 5,000,000 = 30,000 AMD a year (22,500 AMD in 2025). The effective rate is 0.1%. A 150 hp car made in 2020: 150 × 300 = 45,000 AMD, age 6 → 40% discount → 27,000 AMD.
What changed in 2025–2026?
- The phase-in coefficient reached 1.0 in 2026 (0.75 in 2025). A bill to freeze it was not adopted.
- New EV power rule from 1 April 2026 to 31 December 2028.
- Some points remain unclear and are flagged in the calculator: the 40 million AMD relief for contract servicemen, mid-year proration and the 20-year truck exemption boundary.
Who is it for?
Relocants who bought a flat or car in Armenia (the tax applies to non-residents too), sole proprietors and companies with offices or warehouses, and anyone choosing a car — the step from 250 to 251 hp costs over 50,000 AMD a year.
Related pages: taxes in Armenia, Armenia customs calculator, dividend and rental tax calculator.
Frequently asked questions
How much property tax do I pay on an apartment in Armenia in 2026?
Apartments are taxed on a progressive scale based on cadastral value, from 0.05% up to 10 million AMD to 1.5% above 200 million AMD. An apartment valued at 30 million AMD pays 30,000 AMD a year. From 2026 the tax is charged in full (coefficient 1.0, up from 0.75 in 2025).
Where can I find the cadastral value of my property?
On the Cadastre Committee website e-cadastre.am or through the property tax check service on hartak.am. Communities use this market-approximated value to assess the tax.
When is property tax due in Armenia?
Individuals pay by 1 December of the tax year (inclusive). Communities send notices by 1 November, but not receiving one does not cancel the obligation. Late payment carries a penalty of 0.075% per day.
How is car tax calculated in Armenia?
For passenger cars: up to 120 hp, 200 AMD per hp; 121–250 hp, 300 AMD per hp plus 1,000 AMD for each hp above 150; 251 hp and above, 500 AMD per hp plus 1,000 AMD per hp above 150. From the third year after manufacture the tax falls by 10% a year, capped at 50%.
Is there a tax break for electric cars in 2026?
Yes. From 1 April 2026 to 31 December 2028, EV peak power up to 250 hp is divided by 1.5 and the rest by 2.5. A 544 hp EV now pays 276,000 AMD instead of 666,000 AMD. If the e-passport states rated power, that figure is used as is.
Sources
- Tax Code of Armenia, Arts. 224–251
- Law HO-332-N on real estate tax rates
- Cadastre Committee — e-cadastre.am
- hartak.am state services
- State Revenue Committee
free consultation
We will review your case on Telegram or WhatsApp. Mon–Fri 10:00–18:00, 2 Nar-Dos st., Yerevan.