Citizens who own residential premises in multi‑family and/or blocked residential buildings, residential houses, garages, dachas, and other capital structures, as well as vehicles and land plots, are required to pay property tax, vehicle tax, and land tax as a single property payment.

Payment of the single property payment is made at the place of registration (domicile) of the individual, regardless of where the property and land plots owned by them are located. The payment code in the budget is 03101 (single property payment). The deadline for payment is no later than November 16, 2026. The period for which the payment is made is the year 2025.

According to tax legislation, the calculation of the single property payment for individuals is carried out by tax authorities.

The single property payment is paid based on a notice from the tax authorities or information about the amount of tax due, contained in the payment system in ERIP. The issuance of payment notices is carried out by the tax authorities by October 1, 2026, either by postal mail or electronically to the payer’s personal account and to their email address (for payers who have confirmed their desire to receive notices electronically).

The total amount of the single property payment can be found: ERIP – path: “Calculation” system → Taxes → Select city or region/district (by registration) → IMNS (or URP/ORP) for the district or district in the city → Single property payment (the payment code 03101 should be displayed) → UNP; also in the payer’s personal account.

Tax payments can be made by any method:

• via internet banking
• through the ERIP system
• in the payer’s personal account on the MNS website
• via an info kiosk
• at any bank branch or post office

Procedure for paying the unified property payment through the “Payor’s Personal Account” service: MNS website https://nalog.gov.by → “Payor’s Personal Account” service → log in with username and password → “Pay” → choose a payment method. Through the ERIP system: ERIP – path: “Calculation” system → Taxes → select the city or region/district (by registration) → IMNS (or URP/ORP) for the district or district in the city at the place of registration of the individual → Unified property payment (the payment code 03101 should appear in the budget) → UNP → Pay. You can find your UNP on the MNS website www.nalog.gov.by → “Services” → “Information from the State Register of Payors (and other obligated persons)” → “Search for individuals” → fill in the required data → “Search”.

Please note! Rent payments are made by individuals themselves based on land lease agreements and (or) additional agreements to them, concluded with the district (city) executive committees. Tax authorities do not send notices to individuals for rent payment.