Found: 17

Codes for real estate rent and royalties

Real estate rental and management codes (68.20.*, 68.31.0, 68.32.*) and section 77.* (rental, leasing, including IP royalties) with 10% turnover tax rate.

LReal estate activities
L68.20.1
Sales tax 10%
Rental and other activities of own or leased real estate
This class includes: - rental and other activities of own or leased real estate, including apartment buildings, houses, flats, land, non-residential buildings and structures, including showrooms, warehouses and commercial premises - maintenance and provision of houses, furnished or unfurnished apartments for relatively long-term residence, usually on a monthly or annual basis - preparatory work related to the construction of facilities for own use - exploitation of land for mobile homes, parking lots for vehicles with accommodation. Excludes: - provision of hotels, furnished rooms, farmhouses, mountain huts, tent camps and other accommodation for non-main residence, see division 55
L68.20.2
Sales tax 10%
Dormitory activities
L68.31.0
Sales tax 10%
Real estate agencies
L68.32.1
Sales tax 10%
Activities of condominiums
This class includes: - management services for the operation of apartment buildings, houses, apartments - collection of housing rents. Excludes: - legal activities, see 69.10.0 - provision of support services: general cleaning, assembly, light repairs, security and protection of the interior of all types of buildings, see 81.10.0
L68.32.2
Sales tax 10%
Real estate management on a fee or contract basis
NAdministrative and support activities
N77.11.0
Sales tax 10%
Rental and leasing of passenger cars and light commercial vehicles
This class includes: - rental and leasing of passenger cars and light commercial vehicles (not exceeding 3.5 tonnes) without driver. Excludes: - rental and leasing of passenger cars and light commercial vehicles (not exceeding 3.5 tonnes) with driver, see 49.32
N77.12.0
Sales tax 10%
Rental and leasing of trucks
This class includes: - rental and leasing of trucks, trailers, trailers, heavy goods vehicles (over 3.5 tonnes) without driver - rental and leasing of passenger vehicles (equipped with sleeping accommodation, kitchen, toilet, etc.) without driver. Excludes: - rental and leasing of trucks, heavy goods vehicles with driver, see 49.41
N77.21.0
Sales tax 10%
Rental and leasing of amusement and sports equipment
This class includes: - rental of amusement and sports equipment, such as pleasure boats, bicycles, deck chairs and umbrellas (including beach), other sports equipment, skis. Excludes: - rental of tourist boats and sailing ships, with crew, see 50.10, 50.30 - rental of video tapes and video discs, see 77.22 - rental of other household and personal goods n.e.c., see 77.29 - rental of equipment forming part of recreational and entertainment facilities, see 93.29
N77.22.0
Sales tax 10%
Rental of video tapes and video discs
This subclass includes: - rental of video tapes, discs and similar products
N77.29.0
Sales tax 10%
Rental and leasing of other household goods and personal effects: This subclass includes: - rental and leasing of all other products (except entertainment and sports goods) to households, organizations and industrial organizations: textile products, clothing, footwear, furniture, pottery and glassware, kitchen and glassware, electrical appliances and home furnishings, jewelry, musical instruments, theatrical scenery and costumes, books, newspapers and magazines, products for self-production (as a hobby), including machinery and equipment for home and apartment renovation, flowers and crops, and electronic equipment for household purposes
Excludes: - rental and leasing of passenger cars, light vehicles, trucks, trailers, trailers without driver, see 71.1 - rental and leasing of amusement and sports equipment, see 77.21.0 - rental of video tapes and video discs, see 77.22.0 - rental of office furniture, see 77.33.0 - rental of motorcycles and motor homes without driver, see 77.39.0 - rental of work clothes, linen and similar products in laundries, see 96.01.0
N77.31.0
Sales tax 10%
Rental and leasing of agricultural machinery and equipment
N77.32.0
Sales tax 10%
Rental and leasing of construction machinery and equipment
This class includes: - rental and operating leasing of construction machinery and equipment, including crane trucks, without operator - rental of scaffolding, scaffolding, without erection or assembly. Excludes: - rental of construction machinery and equipment with operator, see 43
N77.33.0
Sales tax 10%
Rental and leasing of office machinery and equipment, including computers
This subclass includes: - rental and leasing of office machinery and equipment, including computers and computer peripherals, photocopiers, typewriters, word processors, accounting machinery and equipment (cash registers, electronic calculators, etc.), office furniture without operator
N77.34.0
Sales tax 10%
Renting and leasing of water vehicles and equipment
N77.35.0
Sales tax 10%
Rental and leasing of air vehicles and equipment
This class includes: - rental and leasing of air vehicles and equipment, such as airplanes, hot air balloons, etc., without crew. Excludes: - rental of air vehicles and equipment with crew, see division 51
N77.39.0
Sales tax 10%
Rental and leasing of other machinery, equipment and other items, not included in other groupings
N77.40.0
Sales tax 10%
Leasing of intellectual property and related products, other than copyrighted works

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The original list of economic activity types in Armenian is taken from armstat.am

Translation to English made in a semi-automatic way. For legal quotation, use the original version in Armenian.