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LAW OF THE REPUBLIC OF ARMENIA

of April 27, 2026 No. ZR-140

About entering of amendment and change into the Law "About Local Duties and Charges"

Accepted by National Assembly of the Republic of Armenia on April 7, 2026

Article 1. In Item 1 of part 1 of article 12 of the Law of December 26, 1997 No. ZR-185 "About the local taxes and charges":

1. to add the subitem "an" after the words "for buildings and constructions of production appointment" with words "(except for greenhouses (greenhouses) and pools which are under construction in the agricultural purposes)";

2. state the subitem "b" in the following edition:

". for the buildings and constructions (including buildings and constructions of public and production appointment) which are under construction in the territory of the settlements other than the border settlements which are not provided by the subitem "an" of this Item and included in the list established by the Government:

- for buildings and constructions with a total area from 200 to 500 square meters (except for the greenhouses and reservoirs constructed in the agricultural purposes) the work of thirty thousand dram and coefficient of the zoning determined in this Item and corresponding to zoning of the site of the building (construction)

- for buildings and constructions with a total area from 501 to 1000 square meters (except for the greenhouses and reservoirs constructed in the agricultural purposes) the work of 100 thousand dram and coefficient of the zoning determined in this Item, corresponding to zoning of the site of the building (construction)

- for buildings and constructions with a total area from 1001 to 3000 square meters (except for the greenhouses and reservoirs constructed in the agricultural purposes) the work of 200 thousand dram and coefficient of the zoning determined in this Item and corresponding to zoning of the building site of the building (construction)

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