Property Tax in Armenia: Who Pays, How to Check the Amount, and Deadlines
From 2026, the tax on apartments and houses is charged in full for the first time. Here is how it is calculated, where to check the amount and the payment deadline.
Contents
Who pays and to whom
Real estate tax (commonly called property tax, or guyqahark in Armenian) is paid by the owner of an apartment, house, summer cottage, garage or plot. The money goes to the budget of the community where the property is located, so the municipality — not the State Revenue Committee — calculates the tax and handles questions about it.
How it is calculated
The base is the cadastral value, which is brought close to market value. The new system started in 2021 and was phased in: 25% of the calculated amount in 2021, 30% in 2022, 35% in 2023, 50% in 2024 and 75% in 2025. From 2026 the tax is charged at the full 100% (Article 233 of the Tax Code).
So even if nothing has changed about your apartment, the amount for 2026 is higher than last year: you now pay the full calculated amount rather than three quarters of it.
The scale for apartments in multi-apartment buildings (Article 229 of the Tax Code, current version as of 13 September 2026):
| Cadastral value | Annual tax |
|---|---|
| up to AMD 10 mln | 0.05% |
| AMD 10–25 mln | AMD 5,000 + 0.1% of the amount over 10 mln |
| AMD 25–47 mln | AMD 20,000 + 0.2% of the amount over 25 mln |
| AMD 47–75 mln | AMD 64,000 + 0.4% of the amount over 47 mln |
| AMD 75–100 mln | AMD 176,000 + 0.6% of the amount over 75 mln |
| AMD 100–200 mln | AMD 326,000 + 1% of the amount over 100 mln |
| over AMD 200 mln | AMD 1,326,000 + 1.5% of the amount over 200 mln |
Private houses have their own scale, starting at 0.05% for values up to AMD 7 million. Examples based on the scales: an apartment with a cadastral value of AMD 30 million pays AMD 20,000 plus 0.2% of 5 million, or AMD 30,000 for 2026. A house valued at AMD 15 million pays AMD 3,500 plus 0.1% of 8 million, or AMD 11,500.
How to check your amount
- the Cadastre Committee website e-cadastre.am has a calculator: enter your ownership certificate number or cadastral code to see the cadastral value and the tax;
- the municipality issues a statement of your obligations on request within three working days;
- by 1 November, communities post the calculations in the municipal building and/or on their websites, and may also send notices by mail.
Not receiving a notice does not release you from paying: the tax is due even if no letter arrives. If you disagree with the calculation, contact the municipality; for questions about the property data itself, contact the Cadastre Committee.
Deadlines, penalties and selling
Individuals pay the annual tax by 1 December inclusive (Article 236 of the Tax Code). Each day of delay adds a penalty of 0.075% of the unpaid amount, for no more than 730 days (Article 401). Ask your community about convenient payment methods and keep the receipt.
You cannot sell an apartment with unpaid property tax: the Cadastre registers the transfer only with a certificate showing no debt (Article 236 of the Tax Code). Buyers should ask for this certificate in advance.
Exemptions
Article 230 of the Tax Code exempts, for example, conscripts doing compulsory military service — for their residential property during service, if it is not rented out or placed in trust management — and the property of those killed or missing while defending Armenia and their families, until one of the children turns 18. The community council can set additional exemptions, so ask your municipality.
Key points
- The owner pays the tax to the community budget, based on a cadastral value close to market value.
- 2026 is the first year the tax is charged in full.
- You can check the amount on e-cadastre.am using your certificate number or cadastral code.
- The deadline for individuals is 1 December inclusive; the penalty is 0.075% per day.
- Without a no-debt certificate, you cannot sell the apartment.
