The level of minimal salary, size of local taxes and fees – 2019

MINIMAL SALARY                                                                                       4173.00 hrn

COST OF LIVING:        

- From January 1st. 2019                                                                           1921.00 hrn  

- From July 1^st.2019                                                                                    2007.00 hrn

 - From December 1^st 2019                                                                       2102.00 hrn

LOCAL TAXES AND FEES

SINGLE TAX RATE FOR THE 1^ST GROUP

(10%  of subsistence level for employable, DECISION OF THE CITY COUNCIL # 172 FROM 21.06.2018)

- From January 1st. 2019                                                                           192.10 hrn  

- From July 1^st.2019                                                                                    270.00 hrn

 - From December 1^st 2019                                                                       210.20 hrn

SINGLE TAX RATE FOR THE 2nd GROUP

(15% of minimal salary DECISION OF THE CITY COUNCIL

# 172 FROM 21.06.2018)                                                                                 625.95 hrn

 Real Estate Property Tax, different from LAND MILLS:

(DECISION OF THE CITY COUNCIL # 174 FROM 21.06.2018)

- HOUSING REAL ESTATE from 0% to  0,5% of the level

of minimal salary per 1 square.meter                                                    20.87 hrn                                                                    

non-residential properties from 0% to  1,5% of the level

of minimal salary per 1 square.meter                                                     62.60 hrn

Land Tax

(DECISION OF THE CITY COUNCIL # 208 FROM 21.06.2018)                                 from 0.03% to 4%

                                                                                                                                         of the money

                                                                                                                                         assessment standard

                                                                                                                                         of the land

Transport Tax                                                                                             25000.00 hrn   

 FEE FOR TRANSPORT CONVEYANCES PARKING LOTS

(0.015% of the level of minimal salary per 1 square.meter

 DECISION OF THE CITY COUNCIL # 172 FROM 21.06.2018 )                           0.63 hrn  

TOURIST TAX (DECISION OF THE CITY COUNCIL

# 393 FROM 29.12.2019)                                                                              

 For domestic tourism ( 0.3% of the level

of minimal salary in 24 hours                                                                 12.52 hrn

For inbound tourism 1%                                                                          41.73 hrn