Armenia Capital Gains Tax
Detailed capital gains tax rates and rules for Armenia in 2026.
Capital GainsAMD
Capital gains are included in taxable income at the flat 20% rate for individuals and 18% for companies.
Standard Rate
20%
Exemptions
- Gains from the sale of a residential apartment held for 3+ years may be exempt
How Armenia Capital Gains compares
Armenia’s capital gains tax rate of 20% is the 43rd highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Asia’s regional average of 13.9%.
Armenia
20%
Asia average
13.9%
Global average
13.8%
