Real Estate Rental Requires Declaration Submission: State Revenue Committee

The State Revenue Committee of Armenia has issued a statement regarding the rental of real estate.

1. When to Submit a Declaration for Rental Properties
If a citizen has a real estate property rented out that has not been state-registered, a declaration must be submitted to avoid tax administration issues. For lease agreements that arose before December 1, the declaration must be submitted by February 1, 2024. For rental agreements arising after December 1, the declaration should be submitted within 5 days of actually renting the property.

2. How to Submit the Declaration to the Tax Authority
You can submit the declaration concerning real estate rental by visiting any service center with an identification document (passport or ID card) and a public service number (PSN). If you are not yet registered with the tax authority and do not have a taxpayer identification number (TIN), you will be provided with a TIN, after which you can submit the declaration.

3. How to Submit the Declaration if You Cannot Visit the Service Center
If you are unable to personally attend the service center, you can send a completed and signed application for obtaining a TIN via the unified electronic inquiry platform at www.e-request.am (Form 1), attaching a copy of your identification document and the PSN. Within one working day, your TIN will be sent to your email, after which you can use the same platform to submit the declaration by attaching the filled and signed application (Form 2) and the declaration (Form 3).

4. How to Submit the Declaration if You Have Rented Property in Armenia While Living Abroad
If you are abroad and are not a resident citizen of Armenia, you need to send an application for a non-resident taxpayer registration (Form 4) through the www.e-request.am system, attaching your identification document. Within one working day, your TIN will be sent to your email, after which you can submit the declaration through the same platform by attaching the filled and signed application (Form 2) and the declaration (Form 3).

5. When and How to Pay Income Tax
The declaration for income tax assessed from rental income for 2023 must be submitted electronically by May 1, 2024 (additional details on the process will be provided).