Chapter 25.2. Water tax (Art. 333.8-333.15)

Features of water tax

Water tax is of a federal nature, therefore tax rates of water tax are established exclusively by the Tax Code of the Russian Federation. For water tax, the rates in 2022 are determined by Article 333.12 of the Tax Code of the Russian Federation.

Traditionally, for 2022, water tax rates are set depending on the type of use of water resources by an enterprise or individual entrepreneur (see the corresponding table below).

This article is presented in such a format that allows you to understand in the future what the dynamics of contributions to the water tax budget will be.

For example, water tax rates for 2022 must, in certain cases, be multiplied by a factor of 1.75:

• with excess water intake;
• lack of measuring instruments;
• extraction of water for sale.

Rates for 2022

As noted, the size of water tax rates directly depends on the purposes of water use. For example, the water tax rate for water supply to the population (residential buildings):

• from 01.01.2017 to 31.12.2017 was 107 rubles per 1000 cubic meters. m of water resources;
• from 01/01/2018 to 12/31/2018 – is 122 rubles per 1000 cubic meters. m.

Water intake

When taking water within the limits of standards from surface and underground water bodies, the tax rate of water tax in 2018 is:

<*> Tax rates for water withdrawal from surface water bodies for technological needs within established limits, in relation to taxpayers operating thermal power and nuclear power facilities using a direct-flow water supply scheme, for the period from January 1 to December 31, 2005 inclusive coefficient 0.85 (Article 2 of the Federal Law of July 28, 2004 N 83-FZ).

Separate water tax rates are established for seawater abstraction within the framework of the following standards:

Water area

When using a certain surface water area, the water tax rate for 2022 is as follows:

In the case of using surface sea waters, tax rates for water tax are set as follows:

Hydropower and wood alloy

A separate percentage rate of water tax is established for such specific industries as:

• hydropower (RUB per 1000 kW/h);
• tree reference (1000 cubic meters of alloy for every 100 km).

Tax Code of the Russian Federation. Chapter 25.2

1) water intake from water bodies;

2) use of the water area of ​​water bodies, with the exception of timber rafting in rafts and bags;

3) use of water bodies without water intake for hydropower purposes;

Federal Law of December 4, 2006 N 201-FZ introduced amendments to subparagraph 4 of paragraph 1 of Article 333.9 of this Code, which come into force on January 1, 2007, but not earlier than after one month from the date of official publication of the said Federal Law

4) use of water bodies for the purpose of rafting wood in rafts and purses.

2. The following are not recognized as objects of taxation:

1) withdrawal from underground water bodies of water containing minerals and (or) natural medicinal resources, as well as thermal waters;

2) abstraction of water from water bodies to ensure fire safety, as well as to eliminate natural disasters and the consequences of accidents;

3) water intake from water bodies for sanitary, environmental and shipping releases;

4) intake of water from water bodies by sea vessels, inland and mixed (river-sea) vessels to ensure the operation of technological equipment;

5) abstraction of water from water bodies and use of the water area of ​​water bodies for fish farming and reproduction of aquatic biological resources;

6) use of the water area of ​​water bodies for navigation on ships, including small boats, as well as for one-time landings (take-offs) of aircraft;

7) use of the water area of ​​water bodies for the placement and parking of swimming facilities, placement of communications, buildings, structures, installations and equipment for carrying out activities related to the protection of waters and aquatic biological resources, protection of the environment from the harmful effects of water, as well as the implementation of such activities on water bodies;

use of the water area of ​​water bodies for state monitoring of water bodies and other natural resources, as well as geodetic, topographical, hydrographic and survey work;

9) use of the water area of ​​water bodies for the placement and construction of hydraulic structures for hydropower, reclamation, fishery, water transport, water supply and sewerage purposes;

10) use of water areas for organized recreation by organizations intended exclusively for the maintenance and service of disabled people, veterans and children;

11) use of water bodies for dredging and other work related to the operation of navigable waterways and hydraulic structures;

12) special use of water bodies to meet the needs of national defense and state security;

13) abstraction of water from water bodies for irrigation of agricultural lands (including meadows and pastures), watering of horticultural, gardening, summer cottage land plots, land plots of citizens’ personal subsidiary plots, for watering and servicing livestock and poultry, which are owned by agricultural organizations and citizens;

14) withdrawal of mine and collector-drainage waters from underground water bodies;

15) use of water areas for fishing and hunting.

Federal Law No. 201-FZ of December 4, 2006 introduced amendments to Article 333.10 of this Code, which come into force on January 1, 2007, but not earlier than after one month from the date of official publication of the said Federal Law.

Increasing and additional coefficients for calculating water tax

Indexation coefficient (Clause 1.1, Article 333.12 of the Tax Code of the Russian Federation)

Coefficient for calculating water intake in excess of established quarterly (annual) water use limits or in the absence of approved quarterly limits (clause 2 of Article 333.12 of the Tax Code of the Russian Federation)

Coefficient for taxpayers who do not have measuring instruments (technical systems and devices with measuring functions) to measure the amount of water resources taken (withdrawn) from a water body (clause 4 of Article 333.12 of the Tax Code of the Russian Federation)

GLAVBUKH-INFO

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

LETTER dated March 10, 2015 N 03-06-06-02/12301

The Department of Tax and Customs Tariff Policy has reviewed the letter on the issue of payment of water tax and reports the following. Federal Law of November 24, 2014 N 366-FZ “On Amendments to Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation,” which entered into force on January 1, 2015, provides for annual indexation of the current water tax rates for all types of water use. Clause 1 of Article 333.12 of Chapter 25.2 “Water Tax” of the Tax Code of the Russian Federation (hereinafter referred to as the Code) establishes water tax rates for river basins, lakes, seas and economic regions. In accordance with paragraph 1.1 of Article 333.12 of the Code, the specified rates will be applied from 2015 with increasing coefficients. Clause 3 of Article 333.12 of the Code establishes water tax rates for the withdrawal (withdrawal) of water resources from water bodies for water supply to the population: for 2015 - 81 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body, for 2016 - 93 rubles, for 2022 - 107 rubles, for 2022 - 122 rubles, for 2022 - 141 rubles, for 2020 - 162 rubles, for 2022 - 2025 - 186, 214, 246, 283, 326 rubles, respectively. According to paragraph 4 of Article 333.12 of the Code, taxpayers who do not have measuring instruments (technical systems and devices with measuring functions) to measure the amount of water resources taken (withdrawn) from a water body apply the water tax rate determined taking into account the provisions of paragraph 1.1 of this article, with an additional coefficient of 1.1. Thus, water tax rates of 81 rubles per thousand cubic meters of water resources taken (withdrawn) from a water body are applied without an increasing factor of 1.1. At the same time, the application of the specified water tax rate is possible only if the intended use of water taken from the water body is indicated in the license for the use of subsoil. If the license does not contain information about the purposes of water use, confirmed in the prescribed manner, the water tax should be paid at the rates established in paragraph 1 of Article 333.12 of the Code, taking into account the provisions of paragraphs 1.1 and paragraph 4 of this article of the Code. At the same time, we inform you that this letter does not contain legal norms or general rules specifying regulatory requirements, and is not a regulatory legal act. The opinion provided is of an informational and explanatory nature on the application of the legislation of the Russian Federation on taxes and fees and does not prevent one from being guided by the norms of the legislation on taxes and fees in an understanding that differs from the interpretation set out in this letter.

Director of the Department of Tax and Customs Tariff Policy I. V. TRUNIN