Unofficial transfer (c) Soyuzpravoinform LLC
of December 8, 2025 No. ZR-391
About entering of amendments into the Tax code of the Republic of Armenia
Accepted by National Assembly of the Republic of Armenia on November 13, 2025
Article 1. Article 150 of the Tax Code of the Republic of Armenia of October 4, 2016 (further - the code) to add with part 7.1 following of content:
"7.1. According to the law "About Realtor Activities", the income tax from income of the owner of the real estate gained from the real estate transactions transferred by the owner of the real estate to the control is estimated at the rate of 10 percent and if the total amount of income gained from the real estate transactions transferred to real estate administration within tax year exceeds 60 million dram, the physical person calculates the additional income tax at the rate of 10 percent.".
Article 2. To add Item 2 of part 5 of article 267 of the Code after the words "service providers on purchase and sale and (or) lease or provision in free use of real estate" with words ", suppliers of realtor services, services in real estate administration".
Article 3. To add part 7 of article 407 of the Code with Item 6 of the following content:
"6) the conveyance of real property in management of the owner of the real estate in sense of the law "About Realtor Activities".".
Article 4. This law becomes effective since June 1, 2027.
President of the Republic of Armenia
V. Khachaturian
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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