Capital gains taxes for individuals in Armenia

Last updated: 06.03.2023
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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 taxationtax
rate, %
Increase in the value of securities0
Dividends5%When reinvesting in the RA, it can be returned
Income from RA government bonds0
Interest income from bank deposits and royalties10
Real estate rental income10 or 2010% - if up to 60 million ֏, and 20% - if more
Sale of real estate by FL to another FL0
Sale of FL residential real estate YL10The value of the transaction is taxed
Sale of FL commercial real estate LE20The value of the transaction is taxed
Sale of land0
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