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

Payment of the single property tax is made on the basis of a notice from the tax authorities or information about the amount of tax due, contained in the payment system in the Unified Register of Information on Payments (ERIP).

The sending of payment notices is carried out by the tax authority no later than October 1, 2026, by mail or in electronic form to the taxpayer's personal account and email address (for taxpayers who have confirmed their wish to receive notices electronically).