Citizens who own residential premises in apartment buildings and (or) block residential houses, residential houses, garages, dachas, and other capital structures, vehicles, as well as land plots are payers of the property tax, transport tax, and land tax as a single property payment.

The single property payment is made at the place of registration (residence) of the individual, regardless of the territorial location of the owned real estate objects and land plots. The payment code to the budget is 03101 (single property payment). The deadline for paying the single property payment is no later than November 16, 2026. The payment period is for 2025.

The single property payment is paid based on the notification from the tax authorities or information about the payable tax amount contained in the payment system in the Unified Republican Information Portal (ERIP), remind specialists from the inspection of the Ministry of Taxes and Levies of the Republic of Belarus for the Oktyabrsky district of Mogilev. Notifications for payment are sent by tax authorities before October 1, 2026, by postal mail or electronically to the payer's personal account and email (for payers who have confirmed their desire to receive notifications electronically).

The total amount of the single property payment can be found in several ways:

1. ERIP - path: Calculation System → Taxes → Select city or region/district (by residence) → Tax Authority (or URPR/ORPR) by district or district in the city → Single property payment (the budget payment code 03101 should be displayed) → UNP;

2. In the payer's personal account.

Tax payment can be made in any way:

• through internet banking, via the ERIP system;
• in the Payer's Personal Account on the website of the Ministry of Taxes and Levies;
• through an infokiosk;
• at any bank branch or post office.

You can find your UNP on the website of the Ministry of Taxes and Levies 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".

Payment of rent is made by individuals independently based on land lease agreements and (or) additional agreements to them concluded with them by district (city) executive committees. Notifications for rent payment are not sent to individuals by tax authorities. We kindly ask you not to postpone tax payment until the last days, summarized in the inspection.

On the eve of tax payments, the tax inspection receives requests from citizens to clarify individual points.

Question: An individual, a second-group disabled person, has purchased a high-comfort vehicle (Toyota Land Cruiser 300, 2024 model year). Does the individual have the right to a benefit on the transport tax in relation to this vehicle if they have a valid driver's license?

Answer: In accordance with the first part of subpoint 1-1 of point 1 of Article 307-7 of the Tax Code of the Republic of Belarus (hereinafter referred to as the Tax Code), the transport tax is calculated at rates increased by 10 times for vehicles included in the list of high-comfort vehicles.

Such a list is defined in the appendix to the Resolution of the Council of Ministers of the Republic of Belarus dated March 20, 2024, No. 194 "On high-comfort vehicles", which indicates the number of years that have passed since the year of manufacture of such vehicles.

In accordance with the norms of Article 307-5 of the Tax Code, the transport tax rates are applied in the amount of 50% of the established rate in relation to a vehicle registered to a first or second-group disabled person, provided they have a valid driver's license of the corresponding category.

Thus, if a second-group disabled person has a valid driver's license of the corresponding category, they have the right to a benefit on the transport tax for a high-comfort vehicle in the amount of 50% of the established rate of the transport tax increased by 10 times.

Question: An individual purchased an electric vehicle of category M1 in 2024, which is driven only by an electric motor. Will the individual be charged transport tax on this vehicle?

Answer: In accordance with the provisions of point 2 of Article 307-2 of the Code, vehicles of category M1 or M1G (code 8703 80 000 3 of the Unified Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union, approved by the Decision of the Eurasian Economic Commission dated September 14, 2021, No. 80), driven exclusively by an electric motor, were not recognized as an object of taxation until December 31, 2025.

Thus, in 2025, an M1 category electric vehicle that is powered solely by an electric motor was not recognized as an object of taxation for the transport tax, and accordingly, the transport tax in relation to such an electric vehicle for 2025 will not be charged to an individual.

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