Capital gains taxes for individuals in Armenia
Last updated: 06.03.2023
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The article was created based on materials ponaehali.am. original post - in source
Capital gain is the difference between the purchase price of an asset and its sale price. Armenia taxes the income of tax residents - individuals (FL) worldwide, and tax non-residents - in the territory of the republic.
| Object of taxation | tax rate, % | Note |
|---|---|---|
| Increase in the value of securities | 0 | |
| Dividends | 5% | When reinvesting in the RA, it can be returned |
| Income from RA government bonds | 0 | |
| Interest income from bank deposits and royalties | 10 | |
| Real estate rental income | 10 or 20 | 10% - if up to 60 million ֏, and 20% - if more |
| Sale of real estate by FL to another FL | 0 | |
| Sale of FL residential real estate YL | 10 | The value of the transaction is taxed |
| Sale of FL commercial real estate LE | 20 | The value of the transaction is taxed |
| Sale of land | 0 |
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