On 23 October 2026, the Federal Tax Service reminded organizations that 28 October 2026 is the unified deadline for paying advance payments on corporate property tax for the third quarter of 2026. The obligation applies to organizations with property recognized as taxable objects under Chapter 30 of the Tax Code. The advance is calculated based on the average property value determined by cadastral or book value, depending on the category.
Key Takeaways
- Calculation Method: Taxpayers must apply the regional tax rate (maximum 2.2%) to the average value of property recorded on the first day of each month in the quarter.
- Penalty Risks: Late payment incurs interest penalties under Article 75 of the Tax Code; electronic payment via the taxpayer’s personal account is recommended.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement