The single property payment for 2025 must be made no later than November 16, 2026.

Before November 16, owners of apartments, houses, land plots, and vehicles need to pay the single property payment for 2025. How to pay taxes online and what has changed in the legislation? Valentina Nevgen, the head of the personal taxation department of the MNS inspection in the Grodno region, explained this.

• Valentina Ivanovna, who needs to check their tax obligations first?
• Everyone who owns real estate, land plots, and vehicles. The single property payment combines three taxes. The real estate tax is paid by owners of apartments, residential houses, summer houses, dachas, garages, parking spaces, and other buildings and structures. This also applies to commercial facilities, such as offices, stores, and warehouses.

The land tax is levied on plots that are in private ownership, lifelong inheritable possession, or temporary use, as well as on plots received by inheritance and self-occupied lands.

The transport tax is paid by owners of cars, motorcycles, and other vehicles registered with them in the traffic police.

• What deadline is set for paying taxes this year?
• The single property payment for 2025 must be made no later than November 16, 2026. Since November 15 falls on a weekend, the deadline is extended to the next working day.

Tax notices are sent to taxpayers no later than October 1. They are received either in electronic form in the taxpayer's personal account on the MNS portal or on paper by mail.

• What changes in the calculation of property taxes came into force in 2026?
• From January 1, 2026, when calculating the real estate tax, differentiated coefficients are applied to the calculated cost per square meter. For residential houses, summer houses, and dachas with an area of up to 200 square meters, the previous procedure is preserved. With an area from 200 to 300 square meters, the calculated cost is increased twice, and from 300 square meters and above - three times.

For apartments, if the area is between 150 and 250 square meters, a coefficient of 2 is applied, and with an area of 250 square meters and above - a coefficient of 3.

At the same time, citizens are now paying taxes for 2025. The new coefficients will be taken into account when calculating the tax for 2026.

Also, starting from January 1, 2026, the exemption from land tax and property tax for objects recognized as historical and cultural values has been abolished. In addition, the list of vehicles with increased comfort, for which increased transport tax rates are provided, has been adjusted, with the rates increased tenfold.

• Have the changes affected property owned by multiple people?

– Yes. In the case of joint ownership, the property tax and land tax are calculated for each participant with the application of a coefficient of 0.5. This procedure applies to the calculation of taxes starting from 2025.

• How can one find out the amount to be paid if the notification has not been received yet?

– You can check the calculations through the taxpayer's personal account on the nalog.gov.by website or using the ERIP system. For this, you will need the taxpayer's identification number – UNP.

If a person does not know their UNP, it can be found on the MNS website in the section "Information from the State Register of Taxpayers (and other obligated persons)". There, you need to specify the requested data of the individual.

• Let's deal with payment. What methods are available to citizens?

– Taxes can be paid in several ways. The most convenient option for those who use the internet is the taxpayer's personal account on the MNS website. After logging into the system, you need to click "Pay" and choose a suitable payment method.

The second option is the ERIP system. You can pay by QR code from the notification, by payment code, or through the system menu. For the latter method, you need to select the "Payments and Transfers" section, then "Payment System" (ERIP), go to the "Taxes" section, specify the region or city, district, and the corresponding tax inspection at the place of registration. Then, select "Unified Property Payment", enter your UNP, and make the payment.

For those who prefer to pay in person, bank branches and post offices are available.

– In the ERIP system, the total amount is indicated. But what if you want to understand how much is charged for a car, how much for an apartment, and how much for land?

– This can be checked in the taxpayer's personal account. Detailed information is also indicated in the notification that comes by mail. Another option is to contact the tax authority directly.

– Is it allowed to pay in installments? For example, to pay part of the amount now and the rest closer to the established deadline?

– Yes, property taxes can be paid in installments and in advance. It is essential that the entire calculated amount be paid no later than November 16, 2026.

• What will happen if a person does not pay on time?

This year, the procedure for applying measures of responsibility for late payment of property taxes has changed. According to the amendments made to the Code of Administrative Offenses, such a "delay" is no longer considered an administrative offense.

However, this does not mean that the debt can be left unattended. If on January 1, 2027, the debt for the unified property payment exceeds one basic amount, i.e., 45 rubles, the tax authority will additionally demand payment of 15 percent of the amount of unpaid or late paid property taxes.

Actual questions from taxpayers

A citizen became a pensioner by age in February 2025 and owns one apartment. Does he need to pay property tax for 2025?

Yes, but only for one month - January 2025. Starting from February 2025, the taxpayer who has reached the established retirement age is exempt from property tax on one apartment owned by him.

Will a citizen pay property tax in 2026 for an unfinished residential house (for example, if there is a foundation, walls, roof) that he had in 2025?

Yes, he will. Incomplete capital structures, their parts, with a foundation, walls, roof, are subject to property tax.

Is a citizen's apartment, which is in a bank's mortgage and for which he pays off the loan every month, subject to property tax?

Yes, it is. An apartment owned by an individual on the right of ownership is subject to property tax, regardless of the fact that it is in a mortgage.

A large family acquired a second apartment in 2025 due to expansion. Do they need to pay property tax for 2025?

No, property tax is not paid. Residential premises in multi-apartment or block residential buildings owned by members of large families are exempt from property tax, regardless of their number.

An apartment has been privatized and officially registered in equal shares to the husband and wife. A notice was sent to both. Will they have to pay tax on one apartment twice?

No. Payment of property tax is made by each of the owners, but the tax is calculated with the application of a coefficient of 0.5.

Is a citizen liable to pay transport tax for a car that has been in a non-operational state in a garage for several years and is not being used by them?

Yes, they are. If the car is registered to the citizen in the traffic police, despite being in a non-operational state and the citizen not using it, they will be considered a payer of transport tax. At the same time, vehicles manufactured no later than 1991 or for which information on the year of manufacture is missing are exempt from taxation.

A citizen (not a beneficiary of any privileges) owns one whole apartment and 1/2 shares in another apartment (inherited). Do they have to pay tax and for what?

A citizen who is not entitled to any privileges is considered a taxpayer on real estate for each object, i.e., both for the apartment and for the 1/2 share in the ownership of the second apartment.

What amount of transport tax needs to be paid for 2025 for a passenger car and a motorcycle?

The amount of transport tax for a passenger car is determined based on the rates of transport tax established in Appendix No. 27 to the Tax Code of the Republic of Belarus, which depend on the permitted maximum weight of the vehicle. For example, for a passenger car with a permitted maximum weight of more than 1.75 tons but not more than 2 tons, the tax amount for 2025 is 116 rubles. For motorcycles, a single tax rate is set - 46 rubles.

Will a citizen who sold their car in January 2026 and re-registered it with the traffic police in the name of the new owner have to pay transport tax for 2026?

Yes, they will. The tax authority will calculate the transport tax for the period of ownership of the car, i.e., from January 1 to January 31, 2026. The tax must be paid no later than November 15, 2027.

A citizen bought a used Porsche (or another luxury car from the list approved by the Council of Ministers) that is 2 years old. Is it true that the tax on it will be 10 times higher?

For vehicles included in the list of vehicles of increased comfort, as determined by the Council of Ministers of the Republic of Belarus, the transport tax is calculated at a rate increased by ten times.

Thus, if in 2025 a citizen had a passenger car Porsche registered with the traffic police, and no more than five years had passed since its production, the transport tax for 2025 is calculated with the application of a rate increased by 10 times.

– A man has retired due to years of service (a former military personnel/public safety officer), but has not yet reached the standard retirement age. Is he eligible for a property tax exemption?

– A property tax exemption is granted to individuals who have reached the standard retirement age, or to individuals who are entitled to a retirement pension with a reduced standard retirement age.

The provision of a property tax exemption to individuals receiving a pension for years of service but who have not reached the standard retirement age is not stipulated by the Tax Code.