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Restrictions on income tax refunds within the framework of the mortgage loan have come into force


The income tax refund system for the repayment of the mortgage loan interest will no longer operate in Yerevan from January 1, 2025, but it continues in the marzes.of "Armenpress".in a conversation with RA SRC Tax Payers Service Department Head Armine Hovsepyan presented details about the process.

"Starting from January 1, 2025, the refund of income tax on mortgage loan interest will no longer work in Yerevan, but it will continue to work in the regions of Armenia.

From 2027, it will no longer work in Aragatsotn, Armavir, Ararat and Kotayk marzes. From 2029, the income tax refund system will stop working in all RA marzes," Hovsepyan said, adding that only border settlements, whose list is defined by the RA government, will be an exception.

On the one hand, it is noted that those citizens who will purchase an apartment in Yerevan after January 2025, the developer of which received a building permit before January 1, 2022, can benefit from the income tax refund on mortgage loan interest.

From 2025, quarterly income tax will be returned in the amount of no more than 750 thousand drams, previously this amount was 1 million 500 thousand drams.

This regulation is applicable exclusively to loans received from 2025 onwards.

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