November 16 marks the deadline for individuals to pay property taxes. Citizens who own residential premises in apartment buildings and/or block-type residential houses, single-family homes, garages, dachas, and other capital structures, vehicles, as well as land plots, are payers of the property tax, transport tax, and land tax.

Starting from 2024, these taxes are paid as a single property payment to one republican budget account at the address of registration (residence) of the individual, regardless of the territorial location of the owned real estate and land plots.

The single property payment is made based on:

a notice from the tax authority sent by mail or in electronic form to the payer's personal account and email (for payers who have confirmed their desire to receive notices in electronic form);

or information about the amount subject to payment, contained in the ERIIP payment system.

We draw attention to the fact that the single property payment is a method of paying three property taxes: property tax, land tax, and transport tax. At the same time, in 2026, payment is made for the previous year, 2025. That is, if a citizen sold an apartment or deregistered a vehicle in June 2026, then in the current year, they need to pay taxes for 2025, and in the next year - for 6 months of 2026, noted Pavel Zadorozhny, Deputy Head of the MNS Inspection in Bobruisk. Also, it should be noted that the transport tax is calculated for a vehicle registered with the traffic police, and ceases to be calculated only when the vehicle is deregistered, regardless of whether it is used or not and in what condition it is. In addition, very often when paying through ERIIP, citizens make mistakes in choosing the payment: instead of the single property payment, they pay the single tax for individual entrepreneurs and other individuals or state duty. When choosing the correct payment purpose, the amount to be paid should be displayed.

Tax payments can be made in any way:

Payment of the unified property payment can be made through internet banking, via the ERIP system. To do this, in the service menu, you need to select the following sections in sequence: "Taxes" - your settlement - the corresponding tax inspection - Unified property payment - enter the payer's account number (UNP) - click "Pay". You can find your UNP on the MNS website www.nalog.gov.by - "Services" - "Information from the State Register of Payers (and other obligated persons)" - "Search for individuals" - fill in the required data - "Search".

You can also pay in your personal account on the MNS website, or at any bank branch or post office.

In the current year, changes have been made to the Code of Administrative Offenses regarding the violation of the deadline for paying property taxes. If earlier, for late payment or non-payment of property taxes, administrative liability was provided, then this year it has been replaced with a different norm. If a citizen does not settle their tax obligations by the end of the current year, and the amount of non-payment exceeds one basic unit, then next year, when calculating taxes, an additional 15% of the amount they underpaid in the current year will be added to the presented amount, explained Pavel Anatolyevich.

In addition, penalties are accrued for each day of delay. In respect of individuals who have failed to pay the unified property payment, the tax inspection issues a decision on its recovery, which, in the presence of a source of income (salary, pension), is sent to this source, and in the absence of such a source, to the department of compulsory execution. In this case, debtors will have to pay an additional compulsory collection.

Furthermore, debtors may be temporarily restricted from traveling abroad, driving vehicles, and visiting gambling establishments. A ban may also be imposed on telecom operators to fulfill obligations under contracts concluded with the debtor, receive parcels and transfers, etc.

In order to avoid additional tax burden in the future, we draw the attention of citizens - payers of property taxes to the payment of the unified property payment within the established timeframe.

Important! Payment of rent for land plots is made by individuals independently based on lease agreements concluded with them by district (city) executive committees. Notifications for payment of rent are not sent to individuals by tax authorities.

The deadline for payment of rent by individuals for the use of land plots for 2025 also expires on November 16, 2026.

Prepared by Lyudmila Lyubimtseva Photo by Alexandra Lomova