Tax rate for water tax. Water tax


Tax rates for water tax are established by the Tax Code (Article 333.12 of the Tax Code of the Russian Federation).

Water tax rates are established for economic regions and basins of rivers, lakes, and seas. Also, the rate depends on the type of use of the water body.

Water tax: rates in 2017

As a general rule, a coefficient is applied to the basic tax rates of the water tax (clause 1 of Article 333.12 of the Tax Code of the Russian Federation) (clause 1.1 of Article 333.12 of the Tax Code of the Russian Federation). In 2017, the coefficient is 1.52. That is, the water tax rate for 2017 is calculated using the following formula:

It is also worth noting that the rate obtained in the above manner is rounded to the full ruble (clause 1.1 of article 333.12, clause 6 of article 52 of the Tax Code of the Russian Federation).

Water tax 2017: rates for water withdrawal from surface and underground water bodies

We will give the water tax rates for 2017 using the example of rates for water abstraction from surface water/groundwater bodies.

If the water tax payer withdraws water from surface water bodies within the established limits (quarterly/annual) for water use and groundwater bodies within the limits of the permitted (maximum permissible) water withdrawal per day/year established in the license for the use of subsoil for the extraction of groundwater, then when calculating tax in 2017, he must apply the following rates (clause 1, clause 1, clause 1.1, article 333.12 of the Tax Code of the Russian Federation):

Economic region River/lake basin Rate in rubles per 1 thousand cubic meters. water taken
from surface water bodies From underground water bodies
Northern Volga 456 584
Neva 401 529
Pechora 374 456
Northern Dvina 392 474
Other rivers and lakes 465 575
Northwestern Volga 447 593
Western Dvina 438 556
Neva 392 520
Other rivers and lakes 429 565
Central Volga 438 547
Dnieper 420 520
Don 447 584
Western Dvina 465 538
Neva 383 465
Other rivers and lakes 401 511
Volgo-Vyatsky Volga 429 511
Northern Dvina 383 474
Other lakes and rivers 410 502
Central Black Earth Dnieper 392 483
Don 511 611
Volga 429 538
Other rivers and lakes 392 483
Povolzhsky Volga 447 529
Don 547 638
Other rivers and lakes 401 520
North Caucasian Don 593 739
Kuban 730 866
Samur 730 876
Sulak 693 821
Terek 711 848
Other rivers and lakes 821 994
Ural Volga 447 675
Ob 429 693
Ural 538 812
Other rivers and lakes 465 593
West Siberian Ob 410 502
Other rivers and lakes 420 520
East Siberian Amur 420 502
Yenisei 374 465
Lena 383 465
Ob 401 529
Lake Baikal and its basin 876 1031
Other rivers and lakes 429 520
Far Eastern Amur 401 511
Lena 438 520
Other rivers and lakes 383 465
Kaliningrad region Neman 420 492
Other rivers and lakes 438 511

For example, you extract water for sale from the Volga basin, which belongs to the Northern Economic Region. Then the water tax rate for you in 2017 will be equal to 5840 rubles. for 1 thousand cubic meters m of collected water (RUB 384 x 1.52 x 10).

Water tax rate for water supply to the population

When withdrawing/withdrawing water resources from water bodies for water supply to the population, water tax payers pay tax in 2017 at the rate of 107 rubles. for 1 thousand cubic meters taken/withdrawn water resources (clause 3 of article 333.12 of the Tax Code of the Russian Federation).

Water tax rates for 2018

To get the water tax rate for 2018, you need to multiply the base rate by a factor of 1.75 (

All persons, both individuals and legal entities, use water for various purposes. Each state charges a tax for this.

But only a few know whether everyone is obliged to pay it, whether there are benefits and what rates should be used when calculating the amount. Let's consider all the nuances of the procedure for calculating and paying water tax.

Basic moments

What does the legislation of the Russian Federation say about the tax for water use? What are the deadlines for paying it, who is the taxpayer, and what exactly is worth paying for? How to determine the tax base?

Normative base

Since 2005, Ch. 252 of the Tax Code of Russia on water tax. A water tax payer is an enterprise, individual entrepreneur and individual () who use water bodies in accordance with legislative acts ().

LLCs and individuals who use water resources in accordance with the conditions, or the decision on the possibility of using water bodies, are not payers of such tax.

This is stated in the Water Code of the Russian Federation. Water use can be special and special.

By special we mean the use of water bodies for drinking or everyday life of citizens, for agricultural, industrial, energy purposes, and the forest processing industry.

  • surface water (river, stream, pond, swamp, glacier, canal);
  • underground water;
  • water of the seas;
  • sea ​​in the territory that belongs to the Russian Federation.

Water tax rates are set depending on the type of object that is taxed and the tax base ().

Do not confuse water use tax and water fee. The second type of payment is made only for the use of surface water bodies.

Objects that are subject to tax are discussed in the tax base - in Art. 333.9. The tax period is considered to be a quarter ().

According to the Budget Code of the Russian Federation, water tax is credited to federal level profits (). The amount must be paid at the place where the water body is located by the 20th day of the month following the tax period.

It is necessary to submit a declaration to the tax authorities before the dates established by law ().

If a taxpayer uses more than one water body within the Russian Federation, then he has the right to submit documentation for tax payment to one tax authority.

To do this, one condition must be met - the payer must be registered for tax purposes in the department where he applies.

What is the object of taxation

Objects that are subject to water tax include:

  • abstraction of water from a reservoir.
  • use of water resources in the water areas of the objects, this does not include timber rafting.
  • rivers and seas, when their waters are used for the operation of hydroelectric power plants.
  • use of Russian water resources for timber rafting in rafts and purses.

The following are not classified as taxable water bodies of the Russian Federation:

  1. Collecting water for use by fire departments, as well as facilities that eliminate the consequences of emergencies caused by natural disasters.
  2. Water intake and use of the water area of ​​a water body for organizations involved in fish farming or the production of biological organisms.
  3. The use of the water area of ​​a water body for movement on a vessel, which also applies to small-sized swimming modes of transport.
  4. Implementation of state monitoring of a water body.
  5. Use of waters for fishing or hunting.
  6. Carrying out deep diving operations.
  7. Other actions.

Taxable base

The tax base is determined for a specific object on an individual basis:

  1. If water is withdrawn, then the volume of water that was withdrawn during tax periods is taken into account. Please note that taxes should be paid not to regional authorities, but to federal accounts. The readings can be viewed on water measuring instruments, which are recorded in the primary user’s log.
  2. If the water area of ​​a water body is used, when determining the amount of tax, the area of ​​the water resource that is provided for use is taken into account.
  3. If a reservoir is used for the operation of hydroelectric power plants, the electricity that was produced in the tax period is taken into account - 1000 kWh of energy.
  4. If a reservoir is used for rafting wood in a raft or purse, then take into account the volume of wood material that is rafted in the tax period (in thousands of m3), the distance of rafting (in kilometers), which is divided by 100.

What rate is applied when paying (table)

Water tax rates are established for each water resource individually.

Residents of the North Caucasus region pay the highest tariff, the water tax in the Urals is slightly lower, then the East Siberian region is located in the rating table.

So, for example, 1 thousand m3 of Volga water resources in the Northern region costs 300 rubles, in the Central region - 288 rubles. Before the water tax was introduced, the price of water was 152.193 rubles.

Water tax rates

How to calculate water tax

What needs to be taken into account when determining the amount of tax for water use - for people who are faced with this for the first time, this remains a mystery.

Calculation formula

Taxpayers undertake to calculate the amount that is subject to transfer to the state treasury personally. The amount is determined at the end of each tax period and is the summation of tax bases and tax rates.

The total amount is calculated by adding up the water tax amounts for each water use facility. In situations where different rates are applied to a water resource, then the tax base should be determined in relation to each rate.

How is the calculation done:

Condition Algorithm
When drawing water from a river It is worth multiplying the volume of water in m3 by the tax rate, which is set by the tax services (it varies between 250 - 600 rubles for a freshwater river, even higher for underground water use)
When drawing water from the sea The formula is the same, but the rates will fluctuate between 4 and 12 rubles. per m3
When using the water area of ​​a water body of the Russian Federation The amount is calculated as follows: area of ​​the water area that is used (km2) * tax rate (within 14 - 50 thousand rubles per year). In a quarter, ¼ of the tax funds are paid, which is calculated for the year
When using a water body to ensure the functioning of a hydroelectric power station The tax amount is determined as follows: electricity produced (kW) * tax rate (within 4 - 14 rubles)
When alloying wood material (volume of material (in 1000 m3) * rafting distance (km)/100) * tax rate (from 1.1 thousand to 1.7 thousand rubles)

Benefits provided

The authorities have canceled the benefits. Now the same rules apply in all regions of the Russian Federation, and the list of tax payers for water use has been increased. Everyone, without exception, is obligated to pay this type of tax.

Although there is one caveat: in the case when the enterprise collects water for the needs of the population, the rate will be 70 rubles/1000 m3. It does not depend on where the object is located.

Example 1

Let's give an example of calculating water tax. An organization whose main activity is heat and power engineering used 12,000 m3 of water for the technological process during the tax period, 8,000 m3 was used for non-technological purposes, and 7,000 m3 was discharged wastewater.

The rates at which an LLC must pay tax in this territory of the Russian Federation:

Let's calculate the total amount:

12,00 * 15 + 8,000 * 30 + 7,000 * 3.9 = 180 + 240 + 27.3 = 447.3 rubles.

Example 2

We will calculate the amount to pay the water tax taking into account the limits. Let's say the company's reporting period is a month.

According to the established limit, a company must use no more than 6 thousand m3 for technological needs. In fact, 12 thousand water was taken. Waste water was discharged within the limit of 4 thousand m3, and above the limit - 2 thousand m3.

The rate within the limit for water intake is 150 rubles/1000 m3, for greater use – 750 rubles/1000 m3. Amount to pay 5.4 thousand (900 +4.5 thousand), within the limits - 900 rubles. (150 * 6) and more than the limit of 4.5 thousand (750 * 6).

Wastewater rate: limit – 20 rub./1000 m3, more – 100 rub./1000 m3 (20 * 5). You will need to pay 280 rubles. (80 + 200). Within the limit - 80 rubles. (20 * 4), more – 200 rub. (100 * 2).

Let's calculate the total:

5.68 thousand rubles = 5.4 thousand + 280. You need to pay 2272 rubles to federal structures. (5680 * 40%: 100%), to regional and local structures - 1704 rubles. (4080 * 30% : 100%).

Calculation features

The water tax is calculated and paid according to the procedure described in Chapter. 25.2 NC. If an enterprise or individual uses water bodies within the established limits, then the established rates are applied in the calculation.

But if they consume water in excess of the norm, they will have to pay 5 times more. Often problems arise in calculating the tax base for those objects where water withdrawal is not required.

Given the seasonal nature of water resource use, there are uncertainties in adjusting the amount of tax bases.

When water is withdrawn in excess of the quarterly limit, the tax rate is increased, taking into account a coefficient of 1.15. If there are no limits in the quarter, the payer calculates the amount as ¼ of the annual rate.

Legal entity (in an enterprise)

Legal entities must register the use of water bodies using the following accounting entries:

The following accounts are also used:

If the tax payer belongs to the category of the largest, then, according to , they are obliged to submit it to the branch of the tax authority where they are registered as the largest taxpayer.

Organizations are required to submit a declaration no later than the 20th day of the month following the reporting period. If the payment is late, the refinancing rate is used to calculate the penalty.

Individuals

Individuals who are not registered as individual entrepreneurs and do not use water for special purposes are not required to pay tax for water use.

Citizens of the Russian Federation have the right to freely use water bodies for their needs. They do not need to obtain appropriate licenses.

IP

A person who is an individual entrepreneur pays water tax. It undertakes to obtain a license and enter into an agreement that will allow it to use water bodies to conduct business.

Please note that in order to calculate the tax amount, representatives of tax authorities may require you to submit an additional package of documentation, which will be needed to conduct an audit.

If the taxpayer is a foreign person, then he must also submit photocopies of declarations to the tax office at the location of the authority where the license for the use of water resources was issued. The deadlines for filing are the same as for other payers.

Refer to the table when determining the amount to be paid - this will help you use the exact rate that is valid in your region.

Be careful in your calculations, pay the tax on time, and then there will be no questions from representatives of the tax authority.

The calculation of the water tax - an example of it is given in this article - must be done quarterly if the taxpayer has an object subject to this tax. Let's consider the features of this calculation.

Deadlines for calculation and payment of water tax

The water tax report is quarterly, and the tax is also calculated quarterly, taking into account the data generated over the last 3 months. The amount is calculated directly in the tax return, which is submitted to the Federal Tax Service no later than the 20th day of the month following the reporting quarter. Tax payments are also made within the same time frame.

If there is no object of taxation, then the obligation to file a declaration does not arise in this case (letter of the Ministry of Finance of Russia dated June 23, 2016 No. 03-02-08/36474).

Read about what other reports are generated in connection with water use in the material “Procedure and sample for filling out form 2-TP Vodkhoz (nuances)”.

Where to pay and how to calculate water tax

Water tax is a payment at the federal level. Payment is made at the location of the water use facility.

The water tax is calculated in relation to four types of water use:

  • water intake;
  • use of the water area (excluding timber rafting);
  • use of hydropower resources;
  • timber rafting

They have different calculation bases and different tax rates.

The basis for water intake is its actual volume. The basis for the use of a water area is determined by the area of ​​use of this water area. The hydropower base is the volume of electricity generated. The timber rafting base is a calculated value depending on the volume of rafted timber and the rafting distance.

The basic rates of water tax by type of water use are indicated in paragraph 1 of Art. 333.12 Tax Code of the Russian Federation. Since 2015, they have been subject to an increasing coefficient established by clause 1.1 of Art. 333.12 of the Tax Code of the Russian Federation for the period 2015-2025.

In addition, additional multipliers may be applied to bets in the following cases:

  • for above-limit water intake - a 5-fold coefficient;
  • lack of means of measuring the volumes of water taken - coefficient 1.1;
  • abstraction of groundwater for further sale - a 10-fold coefficient.

If several coefficients are applied simultaneously, they should be multiplied. The rate obtained in this way is rounded to whole numbers.

For water withdrawal for the purpose of water supply to the population, there is a preferential rate (clause 3 of Article 333.12 of the Tax Code of the Russian Federation). The increased coefficient will not be applied to it until 2026.

The procedure for calculating water tax for all types of water use is quite simple: the tax base is multiplied by the rate adjusted by the increasing coefficient, the values ​​​​of which are indicated in clause 1.1 of Art. 333.12 Tax Code of the Russian Federation. If there is a need to introduce additional increasing coefficients, then the rate is calculated taking them into account.

For rates valid for 2019, read the article “What are the water tax rates for 2019?”.

An example of calculating water tax on water intake

Let us assume that an organization has a license to withdraw water for production needs from a well located in the Pechora River basin and equipped with means of measuring water volumes. The quarterly water use limit is 320,000 cubic meters. m. The organization collected 360,000 cubic meters in the first quarter of 2019. m of water. Let's calculate the amount of water tax for the 1st quarter of 2019.

During the quarter, the organization allowed an excess amount of water to be withdrawn. Its value is:

360,000 - 320,000 = 40,000 cubic meters. m.

Due to the presence of an excess volume, the tax will consist of two components:

1. In terms of volume within the limit, the tax will be:

320,000 cu.m. m × 300 rub. / 1,000 cubic meters m × 2.01 = 192,960 rub.,

320,000 cubic meters m - volume of water within the water use limit;

2.01 - coefficient applied to the rate for 2019 in accordance with clause 1.1 of Art. 333.12 Tax Code of the Russian Federation.

2. For volumes exceeding the limit, the tax will be:

40,000 cu.m. m × 300 rub. / 1,000 cubic meters m × 2.01 × 5 = 120,600 rub.,

40,000 cu.m. m - volume of water in excess of the limited value;

300 rub. - the rate established by sub. 1 clause 1 art. 333.12 Tax Code of the Russian Federation for 1,000 cubic meters. m volume of water taken;

2.01 - coefficient applied to the rate for 2019 in accordance with clause 1.1 of Art. 333.12 Tax Code of the Russian Federation;

5 - coefficient applied to the rate for over-limit volume in accordance with clause 2 of Art. 333.12 Tax Code of the Russian Federation.

Thus, for the 1st quarter of 2019, the organization will have to pay to the budget an amount of water tax equal to:

192,960 + 120,600 = 313,560 rubles.

Results

Water tax must be calculated and reported if there is an object subject to this tax. It is calculated quarterly, taking into account the data of the last quarter, by multiplying the base by the rate. The choice of tax rate and base is determined by the specific type of water use and its affiliation with a specific object. Legislatively established increasing coefficients are applied to the bet.

  • 8. The tax system of the Russian Federation, its structure and principles of construction.
  • 9. Tax policy of the state, methods of its implementation.
  • 10. Tax administration.
  • 11. The economic essence of the tax. Keynesianism and monetarism.
  • 12. Tax burden, calculation and impact on the economy. Laffer curve.
  • 13. Functions of taxes and their general characteristics.
  • 14. Economic functions of taxes.
  • 15. Social function of taxes.
  • 16. Definition of tax and fee. (Article 8 of the Tax Code of the Russian Federation).
  • 17. Elements of tax, their brief description.
  • 18. Federal taxes and fees in the Russian Federation: list and procedure for establishment.
  • 19. Regional taxes and fees in the Russian Federation: list and procedure for establishment.
  • 20. Local taxes and fees in the Russian Federation: list and procedure for establishment.
  • 21. Powers of regional and local authorities to establish taxes and fees.
  • 22. Subject of taxation, tax residents and non-residents.
  • 23. Object of taxation.
  • 24. Tax agents: their role and place in tax relations.
  • 25. Tax base, examples of tax base calculation.
  • 26. Tax and reporting period.
  • 27. Tax rates and their classification.
  • 28. Tax benefits and their classification.
  • 29. Methods and terms of tax payment.
  • 31. Direct taxes in the Russian Federation, their characteristics.
  • 32. Indirect taxes in the Russian Federation, their characteristics.
  • 33. Participants in tax legal relations, their brief description.
  • 34. Basic rights and obligations of tax authorities.
  • 35. Tax secrecy.
  • 36. Registration of taxpayers, registration procedure, assignment of personal identification number.
  • 37. Tax return. Purpose, composition, amendments and additions (Article 80).
  • 38. Penalty. Definition, procedure for calculating and collecting penalties (Article 75).
  • 39. The procedure for collecting tax at the expense of the taxpayer’s property (Article 47).
  • 40. Fulfillment of tax payment obligations (Article 45).
  • 41. Responsibility of tax authorities and their officials.
  • 42. Offset and refund of overpaid or overcharged tax amounts.
  • 43. Principles for determining the price of goods, works and services for tax purposes.
  • 44. Basic rights and obligations of taxpayers.
  • 45. Basic forms of tax control.
  • 46. ​​Tax offenses, types and responsibility for their commission.
  • 47. Desk tax audit. Order of conduct.
  • 48. On-site tax audit. Order of conduct.
  • 49. The procedure for appealing acts of tax authorities and actions (inaction) of their officials. Consideration of the complaint and making a decision on it.
  • 50. Tax sanctions, limitation period for collecting tax sanctions.
  • 51. Special tax regimes: types and brief description.
  • 56. VAT. Elements of tax and their characteristics.
  • 57. Excise taxes. Principles and features of taxation
  • 60. Tax on property of organizations. Elements of tax and features of collection.
  • 61. Land tax. Elements of tax, their characteristics and collection procedure.
  • 62. Transport tax. Elements of tax, their characteristics and collection procedure.
  • 63. Tax on property of individuals. Elements of tax, their characteristics and collection procedure.
  • 64. Tax on personal income. Elements of tax, their characteristics and collection procedure.
  • 65. Mineral extraction tax. Elements of tax, their characteristics and collection procedure.
  • 66. Water tax. Elements of tax, their characteristics and features of collection.
  • 67. Fees for the use of objects of the animal world and for the use of objects of aquatic biological resources. Elements of tax, their characteristics and collection procedure.
  • 68. Taxation system for agricultural producers (unified agricultural tax). Elements of tax, their characteristics and collection procedure.
  • 69. Simplified taxation system. Elements of tax, their characteristics and features of collection.
  • 70. Taxation system in the form of a single tax on imputed income for certain types of activities. Elements of tax, their characteristics and collection procedure.
  • 71. State duty. Peculiarities of collecting duties. Types of services, legally significant actions, rights, documents subject to payment. Procedure for paying state duty.

    • 66. Water tax. Elements of tax, their characteristics and features of collection.

    Water tax- this is one of the federal taxes, it was introduced on January 1, 2005 instead of the Federal Law “On Payment for the Use of Water Bodies”, which lost force on December 31, 2004 and is regulated by Chapter 25.2 of the Tax Code of the Russian Federation

    The water tax ensures the implementation of the principle of payment for the use of water resources through the creation of an effective economic mechanism for stimulating the rational use, restoration and protection of water bodies.

    Taxpayers are recognized Organizations and individuals engaged in special and (or) special water use.

    Objects of taxation. Types of use of water bodies: 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; 4) use of water bodies for the purpose of rafting wood in rafts and purses.

    The tax base Determined by the taxpayer separately in relation to each water body: 1) When water is withdrawn, the tax base is determined as the volume of water taken from the water body during the tax period. 2) When using the water area of ​​water bodies, with the exception of timber rafting in rafts and purses, the tax base is determined as the area of ​​the provided water space. 3) When using water bodies without water intake for hydropower purposes, the tax base is determined as the amount of electricity produced during the tax period. 4) When using water bodies for the purpose of rafting wood in rafts and purses, the tax base is determined as the product of the volume of wood rafted in rafts and purses during the tax period, expressed in thousands of cubic meters, and the rafting distance, expressed in kilometers, divided by 100.

    Tax rates Tax rates are established for river basins, lakes, seas and economic regions in the following amounts:

    When taking water (When taking water from the territorial sea of ​​the Russian Federation and internal sea waters within the established quarterly (annual) water use limits: Baltic 8.28; White 8.40; Barentsevo 6.36)

    When using the water area (Territorial Sea of ​​the Russian Federation and internal sea waters: Azov 44.88; Black 49.80 Caspian 42.24.)

    When using water bodies without water intake for hydropower purposes (Tax rate in rubles per 1 thousand kWh of electricity): Neva8.76; Yenisei 13.70; Volga 9.84

    When using water bodies for the purpose of rafting wood in rafts and bags (Tax rate in rubles per 1 thousand cubic meters of wood rafted in rafts and bags for every 100 km of rafting): Volga 1,636.8; Yenisei 1,585.2; Lena 1,646.4.

    When water is withdrawn in excess of established water use limits, rates for such excess are set at five times the rate. The water tax rate for water abstraction from water bodies for water supply to the population is set at 70 rubles per thousand cubic meters of water.

    Collection Procedure: Collected as a federal tax. The Water Code of the Russian Federation establishes a system of payments for the use of water bodies, which includes a water tax and fees allocated for the restoration and protection of water bodies. Water tax is a payment for the right to use water bodies, but not a payment for water resources.

    Payments for the use of natural resources are credited to budgets of different levels according to the standards established by the legislation of the Russian Federation: to the federal budget - 40%; to the budgets of the constituent entities of the Russian Federation, on the territory. of which water bodies are used, 60%.

    Payments aimed at the restoration and protection of water bodies are paid for the withdrawal of water from water bodies within the established limit, for excess withdrawal of water, for the use of water bodies without withdrawal of water in accordance with the terms of the water use license, as well as for the discharge of wastewater of standard quality into water bodies within established limits (as a form of reimbursement of the costs of specialized water management organizations for carrying out this activity). Currently, the Russian Federation collects payments for the use of subsoil through groundwater, deductions for the reproduction of the mineral resource base through groundwater, fees for water withdrawal by industrial enterprises from water management systems, and fees for the discharge of pollutants and waste disposal in water bodies.