Does Armenia have a capital gains tax?

Armenia does not have a separate capital gains tax. Gains realised by individuals are dealt with under the personal income tax law, and many common disposals are specifically exempt. Where a gain is taxable it is charged at the income-tax rate rather than a dedicated CGT rate.

Is selling shares taxed in Armenia?

Gains by individuals on the sale of shares and other securities are generally exempt from income tax in Armenia. This makes Armenia relatively attractive for private investors, though companies are taxed differently under profit-tax rules.

Do I pay tax when I sell my home in Armenia?

Generally no. Property sold by an individual to another individual is outside income tax, and the first sale of a primary residence held more than a year is treated as exempt. Tax can apply when property is sold to a company or sole trader, on the gain.

What costs can I deduct from the gain?

The gain is the sale proceeds minus the original purchase cost and allowable selling and improvement costs — for example agent fees, notary costs and documented renovation spending. Keep receipts, as undocumented costs may be challenged by the tax authority.

Is this calculator tax advice?

No. It is an educational estimate based on the general structure of Armenian income tax rules. Rates, thresholds and exemptions change and depend on your exact circumstances, so confirm with Armenia's State Revenue Committee or a qualified tax adviser before filing.

Armenia Capital Gains Tax Calculator

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The Armenia Capital Gains Tax Calculator estimates the tax due when you sell shares or property in Armenia. Because Armenia has no standalone capital-gains tax, the tool applies the country’s income-tax treatment of gains — including the wide exemptions that apply to individuals.

How the rule works

Armenia taxes gains by individuals under the personal income tax law, but with important carve-outs:

Shares and securities sold by an individual are generally exempt from income tax.
Property sold by an individual to another individual is generally outside income tax.
The first sale of a primary residence held more than a year is treated as exempt.
Property sold to a business or sole trader can be taxable on the gain.

The gain itself is computed the usual way:

gain = max(0, proceeds - purchase cost - allowable costs)
tax  = exempt ? 0 : gain * rate / 100

No separate CGT in Armenia — share sales and most individual property sales are exempt; the gain is only taxed in limited cases.

Worked example

An individual sells an apartment for ֏40,000,000 that cost ֏30,000,000, with ֏500,000 of selling costs, to another individual. The gain is 40,000,000 - 30,000,000 - 500,000 = ֏9,500,000, but because the sale is between individuals it is exempt, so the tax due is ֏0. Sell the same flat to a company and the gain becomes taxable at the income-tax rate you enter.

Notes

This is an educational estimate, not tax advice. Exemptions and rates depend on your exact situation and can change. Confirm with the State Revenue Committee or a tax adviser. All maths runs locally in your browser.