Mortgage Income Tax Refund Rules in Armenia (2026 Guide)

This guide summarizes the main rules used in Armenia for mortgage loan income tax refund eligibility as of February 11, 2026.

1) Quarterly refund cap

For mortgage loan agreements signed on or after January 1, 2025, the maximum refundable income tax per quarter is 750,000 AMD.

2) Regional phase-out timeline

The program is being phased out by location of the property:

• Yerevan: for mortgages received on or after January 1, 2025, refund is not applied.
• Aragatsotn, Ararat, Armavir, Kotayk: for mortgages received on or after January 1, 2027, refund is not applied.
• Shirak, Lori, Tavush, Gegharkunik, Vayots Dzor, Syunik: for mortgages received on or after January 1, 2029, refund is not applied.

3) Exception

The refund mechanism can continue for real estate located (or under construction) in border settlements.

4) Practical checklist before applying

1. Confirm your loan agreement date.
2. Confirm the property administrative region.
3. Confirm whether your settlement is treated as a border settlement.
4. Re-check current rules before filing, because legal updates can happen.

5) Helpful tools

• Use the mortgage calculator to estimate payment load.
• Use the income tax refund calculator to estimate potential refund size under current limits.

Important note

This page is an informational summary and does not replace legal or tax advice. Always verify current requirements through official government channels before making financial decisions.