Property Tax Calculator (Real Estate Tax)
Work out the annual tax on an apartment, house, non-residential unit or land plot at 2026 rates.
Property type
Currency
Example value — look up your own at e-cadastre.am.
Annual property tax · in 2026
֏84,000
≈ ֏7,000 per month if you set it aside · 0.1615% of the cadastral value
Estimate. Not tax advice.
2025 ֏63,0002026 ֏84,000+33%
The rates did not change. The 2021 reform's phase-in reached its final 100% in 2026.
- Taxable base
- ֏52,000,000
- Effective rate
- 0.1615%
- Monthly equivalent
- ֏7,000
- Change vs 2025
- +֏21,000
Market-approximated cadastral value
Marginal rate 0.40%
Paid once, by 1 December
+33%
What if…
How this number is built
You are 17.9% into the 0.40% band
| Band | Rate | Your amount in this band | Tax from this band |
|---|---|---|---|
| up to ֏10,000,000 | 0.050% | ֏10,000,000 | ֏5,000 |
| ֏10,000,000 – ֏25,000,000 | 0.10% | ֏15,000,000 | ֏15,000 |
| ֏25,000,000 – ֏47,000,000 | 0.20% | ֏22,000,000 | ֏44,000 |
| ֏47,000,000 – ֏75,000,000 | 0.40% | ֏5,000,000 | ֏20,000 |
| ֏75,000,000 – ֏100,000,000 | 0.60% | — | — |
| ֏100,000,000 – ֏200,000,000 | 1.00% | — | — |
| over ֏200,000,000 | 1.50% | — | — |
| Total (100%) | ֏52,000,000 | ֏84,000 |
Your marginal rate is 0.40%, but because the lower bands are taxed at lower rates, your effective rate is 0.1615%.
Rates per RA Tax Code art. 229; phase-in per art. 233(7). arlis.am
Rates checked: 2026-07
Does not include the rubbish-collection fee, building management fees, insurance, or the vehicle property tax.
Cadastral value is not the market price
The tax is charged on the market-approximated cadastral value set by the Cadastre Committee and fixed for three years. It is not the transaction price, not a bank appraisal, and not the list.am asking price.
Exemptions are narrow
There has been no general tax-free threshold since 2021 — the old exemption below 3 million AMD was abolished. Art. 230 exemptions are mostly institutional, with relief for families of fallen servicemen and for conscript and contract servicemen. Community councils may grant additional local relief.
The deadline is 1 December
The community assesses the tax — there is no return to file. Pay by 1 December of the tax year via e-payments.am, hartak.am or pay.e-community.am. A daily penalty accrues on late payments.
FAQ
Frequently asked questions about property tax in Armenia
The essentials on how the annual real estate tax is calculated, the 2026 bands, and when it is due.
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.