When applying for the first time, it is necessary to submit the following attached to the application to the State Revenue Committee office:

• Borrower's identification document (passport or identification card, residency status, or conventional travel document, as necessary),

• Public Services Number (social card) or reference number for its absence, as well as TIN (if available),

• Original mortgage loan contract (or notarized copy), repayment schedule, and state registration certificate of ownership for the mortgaged property,

• Developer's certificate confirming that the apartment was acquired directly from the developer, or the construction permit for an individual residential house,

• Original purchase and sale agreement for an apartment in a multi-apartment residential building.

After submitting the application, the tax authority reviews and either approves or rejects it within 10 working days. The application is rejected only if the required documents are not submitted completely. In case of rejection, notification is provided regarding the corresponding grounds.

After the application is successfully approved, it is necessary to submit the income tax refund request to the tax authority exclusively electronically.

The income tax refund is one of the support programs of the RA government aimed at the acquisition or construction of an apartment.

According to this program, when a person buys an apartment, the income tax paid from their salary is refunded to them in the amount of mortgage interest repayments.

The income tax refund program can be used by employees, individual entrepreneurs, and notaries who pay income tax to the RA budget personally or through a tax agent (employer).

In addition, individual entrepreneurs and notaries can use this program if they have signed a mortgage loan agreement as an individual entrepreneur or notary.

To receive an income tax refund, the apartment must meet the following requirements:

• The individual residential house purchased directly from the developer or under construction must be located in the territory of the Republic of Armenia.
• The contract value of the transaction must not exceed 55 million drams.
• The apartment must be located in zones 1-4 defined by law.

The borrower and co-borrower can benefit from the income tax refund only from 1 mortgage loan agreement.

The total amount of income tax refundable to co-borrowers for each quarter should not exceed 1.5 million AMD.

Starting January 1, 2025, it is planned to reduce the amount to 750,000 AMD.

If the building permit was obtained after January 1, 2022, the income tax refund program is valid until January 1, 2025, for apartments purchased in zones 4 and higher.

• The first zone is the Small Center.
• The second zone is the remaining areas of the Kentron administrative district and a part of the Arabkir administrative district.
• The third zone is Arabkir, part of the Kanaker-Zeytun administrative district, and the part of the Erebuni administrative district adjacent to Kentron.
• The fourth and higher zones are all areas that are not included in zones 1-3.

Attention
To obtain information about the exact zone of the location of the purchased apartment, it is necessary to contact an employee of the development company.

From 2027, the income tax refund law will not apply in 4 regions: Kotayk, Aragatsotn, Armavir, and Ararat, and from 2029, it will cease to apply in all other regions, except for border settlements.

This message appears in the system when the employer has not yet paid the income tax.

Income tax is paid by the employer until the 20th of the given month (income tax can be received on April 20, July 20, October 20, or January 20, depending on the quarter for which the application was submitted).

Yes, you can apply for a refund of income tax for any missed period. To apply, it is mandatory that mortgage and income tax payments have been made during that period.