Property Tax Calculator (Real Estate Tax)

The base is the market-approximated cadastral value. A seven-band progressive scale from 0.05% to 1.5% is applied, and each rate only touches the slice of value above its own threshold — never the whole amount. The result is then multiplied by that year's coefficient, which is 100% from 2026 onward.

For an apartment in a multi-apartment building: up to 10M AMD — 0.05%; 10–25M — 5,000 + 0.1%; 25–47M — 20,000 + 0.2%; 47–75M — 64,000 + 0.4%; 75–100M — 176,000 + 0.6%; 100–200M — 326,000 + 1%; over 200M — 1,326,000 + 1.5%. That is seven bands, not the six that several English-language sources publish.

The rates did not change. The 2021 reform was phased in: 25% in 2021, 30% in 2022, 35% in 2023, 50% in 2024, 75% in 2025 and 100% from 2026. Because the coefficient is a simple multiplier, every taxable property's 2026 bill is exactly one third higher than its 2025 bill.

Yes. Houses use a separate seven-band table that starts at 7 million AMD. Below roughly 48.75 million AMD a house pays slightly more than an equally valued apartment; above that it pays less. Importantly, the land under a house is already inside the same cadastral value and is not taxed separately.

It is payable by 1 December of the tax year inclusive. The community assesses it, so the owner files no return. Late payment attracts a daily penalty on the outstanding amount — check the exact figure on the payment portal. You can pay via e-payments.am, hartak.am or pay.e-community.am.

The most direct route is the Cadastre Committee's calculator at e-cadastre.am/ratedEstate, but it requires eID identification with an ID card and a card reader. The value also appears on the annual notice from your district administration and on hartak.am. Cadastral values are fixed for three years — the current ones run through 2026.

Yes. The rates and the deadline are identical for Armenian citizens, foreigners and non-residents. The tax attaches to the property, not to the owner's citizenship or tax residency.

There is no general tax-free threshold any more — the old exemption for property under 3 million AMD was abolished in 2021, and the lowest band is taxed at 0.05% rather than 0%. The art. 230 exemptions are mostly institutional. Relief exists for families of servicemen killed in action and for conscript and contract servicemen, reported up to 40 million AMD of cadastral value — verify this with your community. Community councils may also grant additional local relief.