According to the Article 7 of the RA law on property tax:
1.Property tax for motor vehicles is calculated at the following annual rates:
1) motor cars with up to 10 passenger seats, if tax base is:
– from 1 to 120 horsepower – 200 drams per horsepower;
– from 121 to 250 horsepower – 300 drams per horsepower and additional 1,000 drams for each horsepower above 150 horsepower;
– 251 horsepower and more – 500 drams per horsepower and additional 1,000 drams for each horsepower above 150 horsepower.
2) motor cars and trucks with 10 and more passenger seats, if tax base is:
– From 1 to 200 horsepower – 100 drams per horsepower;
– 201 and more horsepower – 200 drams per horsepower.
2. The annual amount of property tax on motorcycles is calculated at the rate of 40 drams for each horsepower of tax base.
The annual rate of property tax on watercrafts is calculated at 150 drams for each horsepower of tax base.
The property tax on motor vehicles used up to three years is calculated at 100%.
The amount of property tax on motor vehicles used for more than three years is reduced for each year following the third year by 10% but no more than 50% of tax amount. The time in use is calculated from the date when that motor vehicle was produced.
Property tax on trucks for more than 20 years in use shall not be calculated and paid.
6. If the tax base of motor vehicles stated in this article is kilowatt, the annual amount of property tax is determined by applying 1.36 ratio to certain rate.
