In 2026, payment of the unified property tax by individuals is made at the place of registration (residence) of the individual, regardless of where the real estate objects and land plots belonging to them are located territorially.

For example: an individual is registered with the tax inspection of the Leninsky District of Mogilev. He has real estate objects and land plots in Mogilev District and the city of Gomel. Payment of land tax and property tax on all taxable objects will be made to the account of the republican budget of Mogilev Oblast.

The deadline for payment of the unified property tax is no later than November 16, 2026.