You must submit your rental income declaration through the Unified System of Electronic Services for Individuals.

• Armenian citizens can log in via the "YesEm" national identification system (use the browser's translation tool to view the English version of the guide).
• Foreign citizens can log in using their taxpayer identification number (TIN).

Complete the following steps after clicking the "Continue" button.

How to you submit the income declaration?

To submit the income declaration, you need to:

• Log in to the system and go to the "Declarations" section.
• Select the document type: "Calculation report (declaration) of income tax and social contribution".

Step 1

• Select the year for which the declaration is being submitted and specify the basis for submitting it.
• If you are not generally required to file a declaration but rented out real estate during the reporting year, select "I am not considered a declarant."

Step 2

• Section 3 of the declaration page must be completed if you received income from non-tax agents (i.e., individuals or entities that do not withhold tax on your behalf).
• In the "Rental" field, enter the total amount of rent received during the reporting year.
• The system will automatically calculate the income tax amount.

Step 3

• If the total rental income for the tax year exceeds 60 million AMD, you must specify the amount exceeding 60 million AMD in the "Amount exceeding AMD 60 mln of the rental" field.
• The system will automatically calculate the income tax for the excess amount.

In Section 5, under "Income tax subject to payment to the State Budget," the system will automatically display the tax amount to be paid.

After entering the required information, click the "Submit" button.

How do you sign and submit the declaration?

• RA citizens sign the income declaration through the "YesEm" national identification system (use the browser's translation tool to view the English version of the guide)
• Foreign citizens sign the income declaration through CoSign electronic signature.

To submit the signed document, click the "Submit to SRC" button.

Legal reference

Order No. 1267-N of the Chairman of the State Revenue Committee of the Republic of Armenia, dated December 1, 2023.

The order is available on arlis.am.