April 14
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The State Revenue Committee (SRC) of Armenia informs the individuals who lease or rent their real estate in the country that for each fiscal year it is necessary to independently calculate income tax at the rate of 10% from the income from the lease or rental of real estate, and pay to the state budget—to the single treasury account 900008000490.

An individual, at his choice, can pay the income tax received from rental fees every month—in the amount of 10% of the income received—or once a year—in the amount of 10% of the total income received during the year—until May 1 of the following year inclusive, the SRC informed Armenian

These payments can be made through the banking service—and by mandatorily specifying the name and surname of the individual, as well as the tax payer's registration number.

And the annual income tax calculation (declaration) must be submitted solely online—and up to and including May 1 of the fiscal year following the reporting year.

This text available in   Հայերեն and Русский
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