Guide to the property tax. We’ve compiled the key updates for 2026.

Source: Nadezhda Konon. Collage: Maksim Tarnalitsky.

If you own an apartment or a house in Belarus, you likely need to pay a tax. You must do so by November 16, 2026. We’ve gathered a lot of important information about paying the housing tax in one text. We explain what the money is collected for, who is eligible for a concession, and what will happen if you forget to pay.

What this text is about

• What is the unified property payment, who has to pay it, and for which property.
• And what is the tax on the first apartment.
• Bought an apartment: when to pay the tax.
• How to pay the property tax in ERIP (and beyond).
• What if the notice doesn’t arrive?
• How to calculate the property tax yourself.
• What happens if you don’t pay the tax or don’t pay the full amount.
• Property tax: who has concessions.

This article was previously published on Onlíner. We updated it in November 2026: we compiled all the most up‑to‑date information on the procedure for paying the housing tax in Belarus.

What is the unified property payment, who has to pay it, and for which property

In Belarus there are three property taxes: on housing, on transport, and on land plots. Previously, money for such property had to be paid separately into the treasury, but now a unified property payment is collected from owners.

In this text we will discuss in detail only one purpose of the property payment — real estate.

In our country, both Belarusians and

— Now, if joint property is registered simultaneously under two participants, that is, a husband and wife, the tax will be calculated for each participant, but with a reducing coefficient of 0.5. For example, if the tax for an apartment is 70 rubles, each participant must pay 35 rubles. In other words, each pays tax for the apartment, but in half the amount.

What is the tax on the first apartment?

Despite the fact that this phrase has been in the public ear for the last few years, there is no separate tax on the first apartment.

Simply, since 2022, the fee for “square meters” has been collected even from people who bought housing for the first time in their lives. Previously, the headache about the tax began only after purchasing a second apartment or second house.

Officials explained the innovation as follows: in Belarus, since the 1990s there was a benefit for owners of first apartments, and now it has been abolished.

Bought an apartment: when to pay the tax

There is a general rule for all property taxes: they are paid

When paying in different ways, you may also find the following information useful: the purpose of the payment is "03 101 - Unified Property Payment", to the account of the republican budget in the tax authority at the place of registration of the individual. You can view the payment details here.

To pay the fee from abroad, an international bank transfer can help. Details and payment details can be found on the website of the tax authority.

And what if the notification did not arrive?

Separately, we note that notifications for payment should have arrived by around mid-October 2026. If you suddenly did not receive one, you can generate a notification yourself in your personal account on the MNS website, which we wrote about above. You can simply view the amount due in the EGRP, or you can contact the MNS inspection and request a copy of your notification. In short, there are plenty of options to "pay taxes and sleep peacefully".

How to calculate the tax on real estate yourself

In general, you can simply trust the numbers in the notifications or the EGRP payment system. But if you want to double-check the specialists or are curious about the calculation principle itself - please do.

Let's say you have a two-room apartment in a multi-apartment building in Minsk, its area is 46 square meters. Let's estimate how much money you will have to pay for it to the treasury.

The annual tax rate on real estate for individuals is 0.1%. However, this is unlikely to mean anything to an ordinary person.

The tax authorities determine the cost of the entire apartment based on the calculated cost of 1 square meter and the total area of the housing.

The calculated (fixed) cost of a meter is re-established every year specifically for calculations, and it is very far from the market price. For the Minsk district and regional centers, the "rates" are lower than for the capital, for smaller settlements - even lower.

You can view the calculated cost of a meter for housing in different years here. Let's return to our apartment in Minsk. For it, the fixed cost of a meter as of 2025 (and this is what we are paying tax on now) is 1020 rubles.

We multiply 1020 by 46 square meters - we get 46,920 rubles. The resulting number needs to be multiplied by 0.001. It turns out that for a 46-square-meter two-room apartment in Minsk, a "bill" of approximately 46.9 rubles will be issued.

It is possible that the amounts in your notifications will differ and you will have questions - they can be clarified by calling the tax service. Also, keep in mind that if you have a car or a plot of land, the calculation will be more complex. There are other features that can affect the amount of payment. For example, if you owned the property for only part of the reporting year, the bill will be issued for a certain number of months.

A couple of years ago, tax authorities sent two notifications per year, dividing the total tax amount into two stages. In recent years, the situation has changed - now the full amount for the entire year must be paid by November 16. But for people who are used to planning everything in advance, there is also such an opportunity: property payments can be made in installments, in parts. The main thing is that the amount is fully paid no later than November 16.

What will happen if you don't pay the tax or pay not the full amount

Previously, there was a block of ominous text with explanations that non-payment of property taxes would result in administrative penalties. Now the law is not so severe. Changes have been made to the Code of Administrative Offenses, which has also affected tax practice.

— Late payment or non-payment of property taxes is no longer considered an administrative offense. Previously, administrative liability in the amount of 15% of the unpaid amount was provided for if it was unintentional, and if the non-payment was intentional, then up to 40%. From this year, this administrative liability for individuals has been replaced by another norm, — Denis Tereshkov, the aforementioned representative of the Ministry of Taxes and Levies, told BELTA.

If a person does not pay the tax by the end of the current year, and the amount of non-payment exceeds one basic amount, then next year, when calculating taxes, an additional 15% of the amount that he underpaid earlier will be added to the presented amount.

The specialist gave the following example:

Let's assume a citizen was charged 90 rubles for 2025, but they did not pay this amount by the end of the current year. In the following year, they will be charged 95 rubles for 2026. And since they still have an outstanding debt of 90 rubles, an additional 15% will be charged on this amount, which is 13.5 rubles. If they again fail to fulfill their obligations, they will be charged an additional 15% in the subsequent period, but not on the entire outstanding debt, but on the 95 rubles. So, there will be no snowball effect in the form of a 15% charge on the entire outstanding debt. The additional tax will be charged strictly on the amounts for which the citizen did not settle on time. A justified amount will be charged for current obligations.

Property tax: who has exemptions

There are people who do not need to pay property tax at all, or for whom there are significant concessions in this regard.

For example, pensioners, disabled people of groups I and II, minors, incapacitated citizens, conscript soldiers or those undergoing alternative service, participants in the Great Patriotic War, and other people who have the right to benefits under the law "On Veterans" are exempt from paying tax on apartments and houses. However, the number of apartments and houses is important. This exemption was explained by Andrey Kovalovsky as follows: "These categories are exempt from tax in relation to one apartment and one residential house. Therefore, if, for example, a pensioner owns one apartment and one residential house, they do not pay property tax on either object. Only if a pensioner has, for example, two apartments, two houses, do they pay tax only on the second apartment or the second house."

Members of large families, on the other hand, do not have to pay property tax on all apartments, houses, dachas, garden houses, garages, parking spaces, and unfinished buildings they own: "Members of large families are completely exempt from taxes on any number of apartments and residential houses. In addition, both pensioners and members of large families, as well as other categories of beneficiaries, are exempt from paying tax on any number of garden houses, dachas, garages, and parking spaces they own."

There is also an exemption for people who live in rural areas and work there in agricultural enterprises, medical and social services institutions, as well as educational institutions. The full list of beneficiaries can be found here.