In 2026, the payment of the unified property tax by individuals will be made at the place of registration (domicile) of the individual, regardless of where the individual's real estate and land plots are located.

For example: an individual is registered with the MNS inspection in the Lenin District of Mogilev city. They own real estate and land plots in the Mogilev district and the city of Gomel. The payment of the land tax and property tax for all taxable objects will be made into the account of the republican budget of the Mogilev region.

The deadline for paying the unified property tax is no later than November 16, 2026.