The amount of the unified property payment can be found in the notice, in the payer's personal account, and also in the ERIPS system.

The rent amount subject to payment is specified in the lease agreement for the land plot.

If the tax authority's notice has not arrived by mail, then payers may:

• form a notice through the personal account on the tax authorities' internet portal;
• go personally to the MNS inspection office at the place of registration and obtain a copy of the notice.

Taxes can be paid using one of the following methods:

• via the ERIPS system. To do this, sequentially select sections in the service menu: "Taxes" → your settlement point → the relevant tax inspection → Unified Property Payment → enter the payer's accounting number (UNP) → click "Pay". You can find your UNP on the MNS website in the electronic service "Information from the State Register of Taxpayers (and other obligations of persons)";
• via the electronic service "Payer's Personal Account";
• in any bank branch or by post.

Fines are charged for each calendar day of delay in payment. Additionally, individuals who failed to pay (incomplete payment) of the unified property payment as of January 1, 2027, in an amount exceeding one base value, the calculation of property taxes for 2026 will be made taking into account the calculated amount defined as 15 percent of the unpaid amount of the unified property payment as of January 1.