Coefficient clause 1.1 of Article 333.12 of the Tax Code of the Russian Federation. water tax
1. Tax rates are established for the basins of rivers, lakes, seas and economic regions in the following amounts:
1) when taking water from:
surface water bodies within the established quarterly (annual) water use limits and groundwater bodies within the permitted (maximum allowable) water withdrawal per day (year) established in the license for the use of subsoil for the extraction of groundwater:
economic region | River basin, lake | Tax rate in rubles per 1 thousand cubic meters. m of water taken | from surface water bodies | from groundwater bodies | 1 | 2 | 3 | 4 | Northern | Volga | 300 | 384 | Neva | 264 | 348 | Pechora | 246 | 300 | Northern Dvina | 258 | 312 | Other rivers and lakes | 306 | 378 | Northwestern | Volga | 294 | 390 | Western Dvina | 288 | 366 | Neva | 258 | 342 | Other rivers and lakes | 282 | 372 | Central | Volga | 288 | 360 | Dnieper | 276 | 342 | Don | 294 | 384 | Western Dvina | 306 | 354 | Neva | 252 | 306 | Other rivers and lakes | 264 | 336 | Volga-Vyatka | Volga | 282 | 336 | Northern Dvina | 252 | 312 | Other rivers and lakes | 270 | 330 | Central Black Earth | Dnieper | 258 | 318 | Don | 336 | 402 | Volga | 282 | 354 | Other rivers and lakes | 258 | 318 | Volga region | Volga | 294 | 348 | Don | 360 | 420 | Other rivers and lakes | 264 | 342 | North Caucasian | Don | 390 | 486 | Kuban | 480 | 570 | Samur | 480 | 576 | Sulak | 456 | 540 | Terek | 468 | 558 | Other rivers and lakes | 540 | 654 | Ural | Volga | 294 | 444 | Ob | 282 | 456 | Ural | 354 | 534 | Other rivers and lakes | 306 | 390 | West Siberian | Ob | 270 | 330 | Other rivers and lakes | 276 | 342 | East Siberian | Amur | 276 | 330 | Yenisei | 246 | 306 | Lena | 252 | 306 | Ob | 264 | 348 | Lake Baikal and its basin | 576 | 678 | Other rivers and lakes | 282 | 342 | Far Eastern | Amur | 264 | 336 | Lena | 288 | 342 | Other rivers and lakes | 252 | 306 | Kaliningrad region | Neman | 276 | 324 | Other rivers and lakes | 288 | 336; |
territorial sea Russian Federation and internal sea waters within the established quarterly (annual) water use limits:
Sea | Tax rate in rubles per 1 thousand cubic meters. m of sea water | Baltic | 8,28 | White | 8,40 | Barents | 6,36 | Azov | 14,88 | Black | 14,88 | Caspian | 11,52 | Kara | 4,80 | Laptev | 4,68 | East Siberian | 4,44 | Chukchi | 4,32 | Beringovo | 5,28 | 5,64 | Okhotsk | 7,68 | Japanese | 8,04; |
2) when using the water area:
surface water bodies, with the exception of wood alloy in rafts and purses:
economic region | Northern | 32,16 | Northwestern | 33,96 | Central | 30,84 | Volga-Vyatka | 29,04 | Central Black Earth | 30,12 | Volga region | 30,48 | North Caucasian | 34,44 | Ural | 32,04 | West Siberian | 30,24 | East Siberian | 28,20 | Far Eastern | 31,32 | Kaliningrad region | 30,84; |
territorial sea of the Russian Federation and internal sea waters:
Sea | Tax rate (thousand rubles per year) for 1 sq. m. km of usable water area | Baltic | 33,84 | White | 27,72 | Barents | 30,72 | Azov | 44,88 | Black | 49,80 | Caspian | 42,24 | Kara | 15,72 | Laptev | 15,12 | East Siberian | 15,00 | Chukchi | 14,04 | Beringovo | 26,16 | Pacific Ocean (within the territorial sea of the Russian Federation) | 29,28 | Okhotsk | 35,28 | Japanese | 38,52; |
3) when using water bodies without water intake for hydropower purposes:
Basin of a river, lake, sea | Tax rate in rubles for 1 thousand kWh of electricity | Neva | 8,76 | Neman | 8,76 | 9,00 | 8,88 | Northern Dvina | 8,76 | 9,00 | Rivers of the Barents Sea Basin | 8,76 | Amur | 9,24 | Volga | 9,84 | Don | 9,72 | Yenisei | 13,70 | Kuban | 8,88 | Lena | 13,50 | Ob | 12,30 | Sulak | 7,20 | Terek | 8,40 | Ural | 8,52 | Basin of Lake Baikal and the Angara River | 13,20 | Rivers of the East Siberian Sea Basin | 8,52 | Rivers of the Chukchi and Bering Seas | 10,44 | Other rivers and lakes | 4,80; |
4) when using water bodies for the purpose of floating wood in rafts and purses:
Basin of a river, lake, sea | Tax rate in rubles per 1 thousand cubic meters. m of wood rafted in rafts and purses for every 100 km of rafting | 1 | 2 | Neva | 1 656,0 | Rivers of the basins of Ladoga and Onega lakes and Lake Ilmen | 1 705,2 | Other rivers of the Baltic Sea basin | 1 522,8 | Northern Dvina | 1 650,0 | Other rivers of the White Sea basin | 1 454,4 | Pechora | 1 554,0 | Amur | 1 476,0 | Volga | 1 636,8 | Yenisei | 1 585,2 | Lena | 1 646,4 | Ob | 1 576,8 | Other rivers and lakes along which timber is rafted in rafts and purses | 1 183,2. |
1.1. Tax rates set out in paragraph 1 this article subject to the provisions of paragraphs 2, 4 and 5 of this article, are applied in 2015 with a coefficient of 1.15, in 2016 - with a coefficient of 1.32, in 2017 - with a coefficient of 1.52, in 2018 - with a coefficient of 1, 75, in 2019 - with a coefficient of 2.01, in 2020 - with a coefficient of 2.31, in 2021 - with a coefficient of 2.66, in 2022 - with a coefficient of 3.06, in 2023 - with a coefficient of 3, 52, in 2024 - with a coefficient of 4.05, in 2025 - with a coefficient of 4.65.
Starting from 2026, the tax rates specified in paragraph 1 of this article are applied with the coefficients determined in accordance with this paragraph for the year preceding the year of the tax period, multiplied by a coefficient that takes into account the actual change (on average per year) consumer prices for goods (works, services) in the Russian Federation, a certain federal body executive power, performing the functions of legal regulation in the field of analysis and forecasting of socio-economic development, in accordance with the data of the state statistical reporting for the second consecutive year preceding the year of the tax period.
The tax rate, taking into account the indicated coefficients, is rounded to the full ruble in accordance with the current rounding procedure.
2. When water is withdrawn in excess of the established quarterly (annual) water use limits, tax rates in terms of such an excess are set at a fivefold rate. tax rates established by paragraph 1 of this article, taking into account the coefficients established by paragraph 1.1 of this article. If the taxpayer does not have approved quarterly limits, quarterly limits are calculated as one fourth of the approved annual limit.
When extracting groundwater in excess of the permitted (maximum allowable) water withdrawal per day (year) established in the license for the use of subsoil for the extraction of groundwater, calculated for taxable period tax rates in terms of such excess are set at five times the tax rates established by paragraph 1 of this article, taking into account the coefficients established by paragraph 1.1 of this article. If the taxpayer does not have the permitted (maximum allowable) water withdrawal per day (year) established in the license for the use of subsoil for the extraction of groundwater, quarterly calculated quarterly values are calculated as one fourth of the approved annual volume.
3. The water tax rate for the intake (withdrawal) of water resources from water bodies for water supply to the population is established:
from January 1 to December 31, 2015 inclusive - in the amount of 81 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2016 inclusive - in the amount of 93 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2017 inclusive - in the amount of 107 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2018 inclusive - in the amount of 122 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2019 inclusive - in the amount of 141 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2020 inclusive - in the amount of 162 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2021 inclusive - in the amount of 186 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2022 inclusive - in the amount of 214 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2023 inclusive - in the amount of 246 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2024 inclusive - in the amount of 283 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2025 inclusive - in the amount of 326 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body.
Starting from 2026, the water tax rate for the withdrawal (withdrawal) of water resources from water bodies for the water supply of the population is determined annually by multiplying the water tax rate for this type of water use, which was in effect in the previous year, by a coefficient that takes into account the actual change (on average per year) of consumer prices for goods (works, services) in the Russian Federation, determined by the federal executive body that performs the functions of legal regulation in the field of analysis and forecasting of socio-economic development, in accordance with the data of state statistical reporting for the second consecutive year preceding the year tax period.
4. Taxpayers who do not have measuring instruments (technical systems and devices with measuring functions) for measuring 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, one.
5. The water tax rate for the extraction of groundwater (with the exception of industrial, mineral, and thermal waters) for the purpose of their sale after treatment, preparation, processing and (or) packaging in containers, determined taking into account the provisions of paragraph 1.1 of this article, is applied from an additional factor of 10.
1. Tax rates are established for the basins of rivers, lakes, seas and economic regions in the following amounts:
1) when taking water from:
surface water bodies within the established quarterly (annual) water use limits and groundwater bodies within the permitted (maximum allowable) water withdrawal per day (year) established in the license for the use of subsoil for the extraction of groundwater:
economic region | River basin, lake | Tax rate in rubles per 1 thousand cubic meters. m of water taken | from surface water bodies | from groundwater bodies | 1 | 2 | 3 | 4 | Northern | Volga | 300 | 384 | Neva | 264 | 348 | Pechora | 246 | 300 | Northern Dvina | 258 | 312 | Other rivers and lakes | 306 | 378 | Northwestern | Volga | 294 | 390 | Western Dvina | 288 | 366 | Neva | 258 | 342 | Other rivers and lakes | 282 | 372 | Central | Volga | 288 | 360 | Dnieper | 276 | 342 | Don | 294 | 384 | Western Dvina | 306 | 354 | Neva | 252 | 306 | Other rivers and lakes | 264 | 336 | Volga-Vyatka | Volga | 282 | 336 | Northern Dvina | 252 | 312 | Other rivers and lakes | 270 | 330 | Central Black Earth | Dnieper | 258 | 318 | Don | 336 | 402 | Volga | 282 | 354 | Other rivers and lakes | 258 | 318 | Volga region | Volga | 294 | 348 | Don | 360 | 420 | Other rivers and lakes | 264 | 342 | North Caucasian | Don | 390 | 486 | Kuban | 480 | 570 | Samur | 480 | 576 | Sulak | 456 | 540 | Terek | 468 | 558 | Other rivers and lakes | 540 | 654 | Ural | Volga | 294 | 444 | Ob | 282 | 456 | Ural | 354 | 534 | Other rivers and lakes | 306 | 390 | West Siberian | Ob | 270 | 330 | Other rivers and lakes | 276 | 342 | East Siberian | Amur | 276 | 330 | Yenisei | 246 | 306 | Lena | 252 | 306 | Ob | 264 | 348 | Lake Baikal and its basin | 576 | 678 | Other rivers and lakes | 282 | 342 | Far Eastern | Amur | 264 | 336 | Lena | 288 | 342 | Other rivers and lakes | 252 | 306 | Kaliningrad region | Neman | 276 | 324 | Other rivers and lakes | 288 | 336; |
territorial sea of the Russian Federation and internal sea waters within the established quarterly (annual) water use limits:
Sea | Tax rate in rubles per 1 thousand cubic meters. m of sea water | Baltic | 8,28 | White | 8,40 | Barents | 6,36 | Azov | 14,88 | Black | 14,88 | Caspian | 11,52 | Kara | 4,80 | Laptev | 4,68 | East Siberian | 4,44 | Chukchi | 4,32 | Beringovo | 5,28 | 5,64 | Okhotsk | 7,68 | Japanese | 8,04; |
2) when using the water area:
surface water bodies, with the exception of wood alloy in rafts and purses:
economic region | Northern | 32,16 | Northwestern | 33,96 | Central | 30,84 | Volga-Vyatka | 29,04 | Central Black Earth | 30,12 | Volga region | 30,48 | North Caucasian | 34,44 | Ural | 32,04 | West Siberian | 30,24 | East Siberian | 28,20 | Far Eastern | 31,32 | Kaliningrad region | 30,84; |
territorial sea of the Russian Federation and internal sea waters:
Sea | Tax rate (thousand rubles per year) for 1 sq. m. km of usable water area | Baltic | 33,84 | White | 27,72 | Barents | 30,72 | Azov | 44,88 | Black | 49,80 | Caspian | 42,24 | Kara | 15,72 | Laptev | 15,12 | East Siberian | 15,00 | Chukchi | 14,04 | Beringovo | 26,16 | Pacific Ocean (within the territorial sea of the Russian Federation) | 29,28 | Okhotsk | 35,28 | Japanese | 38,52; |
3) when using water bodies without water intake for hydropower purposes:
Basin of a river, lake, sea | Tax rate in rubles for 1 thousand kWh of electricity | Neva | 8,76 | Neman | 8,76 | 9,00 | 8,88 | Northern Dvina | 8,76 | 9,00 | Rivers of the Barents Sea Basin | 8,76 | Amur | 9,24 | Volga | 9,84 | Don | 9,72 | Yenisei | 13,70 | Kuban | 8,88 | Lena | 13,50 | Ob | 12,30 | Sulak | 7,20 | Terek | 8,40 | Ural | 8,52 | Basin of Lake Baikal and the Angara River | 13,20 | Rivers of the East Siberian Sea Basin | 8,52 | Rivers of the Chukchi and Bering Seas | 10,44 | Other rivers and lakes | 4,80; |
4) when using water bodies for the purpose of floating wood in rafts and purses:
Basin of a river, lake, sea | Tax rate in rubles per 1 thousand cubic meters. m of wood rafted in rafts and purses for every 100 km of rafting | 1 | 2 | Neva | 1 656,0 | Rivers of the basins of Ladoga and Onega lakes and Lake Ilmen | 1 705,2 | Other rivers of the Baltic Sea basin | 1 522,8 | Northern Dvina | 1 650,0 | Other rivers of the White Sea basin | 1 454,4 | Pechora | 1 554,0 | Amur | 1 476,0 | Volga | 1 636,8 | Yenisei | 1 585,2 | Lena | 1 646,4 | Ob | 1 576,8 | Other rivers and lakes along which timber is rafted in rafts and purses | 1 183,2. |
1.1. The tax rates established in paragraph 1 of this article, taking into account the provisions of paragraphs 2, 4 and 5 of this article, are applied in 2015 with a coefficient of 1.15, in 2016 - with a coefficient of 1.32, in 2017 - with a coefficient of 1.52 , in 2018 - with a coefficient of 1.75, in 2019 - with a coefficient of 2.01, in 2020 - with a coefficient of 2.31, in 2021 - with a coefficient of 2.66, in 2022 - with a coefficient of 3.06 , in 2023 - with a coefficient of 3.52, in 2024 - with a coefficient of 4.05, in 2025 - with a coefficient of 4.65.
Starting from 2026, the tax rates specified in paragraph 1 of this article shall be applied with the coefficients determined in accordance with this paragraph for the year preceding the year of the tax period, multiplied by a coefficient that takes into account the actual change (annual average) in consumer prices for goods ( works, services) in the Russian Federation, determined by the federal executive body exercising the functions of legal regulation in the field of analysis and forecasting of socio-economic development, in accordance with the data of state statistical reporting for the second consecutive year preceding the year of the tax period.
The tax rate, taking into account the indicated coefficients, is rounded to the full ruble in accordance with the current rounding procedure.
2. When water is withdrawn in excess of the established quarterly (annual) water use limits, tax rates in terms of such an excess are set at five times the tax rates established by paragraph 1 of this article, taking into account the coefficients established by paragraph 1.1 of this article. If the taxpayer does not have approved quarterly limits, quarterly limits are calculated as one fourth of the approved annual limit.
When groundwater is extracted in excess of the permitted (maximum allowable) water withdrawal per day (year) established in the license for the use of subsoil for the extraction of groundwater, calculated for the tax period, tax rates in terms of such excess are established at five times the tax rates established by paragraph 1 of this article with taking into account the coefficients established by clause 1.1 of this article. If the taxpayer does not have the permitted (maximum allowable) water withdrawal per day (year) established in the license for the use of subsoil for the extraction of groundwater, quarterly calculated quarterly values are calculated as one fourth of the approved annual volume.
3. The water tax rate for the intake (withdrawal) of water resources from water bodies for water supply to the population is established:
from January 1 to December 31, 2015 inclusive - in the amount of 81 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2016 inclusive - in the amount of 93 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2017 inclusive - in the amount of 107 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2018 inclusive - in the amount of 122 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2019 inclusive - in the amount of 141 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2020 inclusive - in the amount of 162 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2021 inclusive - in the amount of 186 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2022 inclusive - in the amount of 214 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2023 inclusive - in the amount of 246 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2024 inclusive - in the amount of 283 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2025 inclusive - in the amount of 326 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body.
Starting from 2026, the water tax rate for the withdrawal (withdrawal) of water resources from water bodies for the water supply of the population is determined annually by multiplying the water tax rate for this type of water use, which was in effect in the previous year, by a coefficient that takes into account the actual change (on average per year) of consumer prices for goods (works, services) in the Russian Federation, determined by the federal executive body that performs the functions of legal regulation in the field of analysis and forecasting of socio-economic development, in accordance with the data of state statistical reporting for the second consecutive year preceding the year tax period.
4. Taxpayers who do not have measuring instruments (technical systems and devices with measuring functions) for measuring 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, one.
5. The water tax rate for the extraction of groundwater (with the exception of industrial, mineral, and thermal waters) for the purpose of their sale after treatment, preparation, processing and (or) packaging in containers, determined taking into account the provisions of paragraph 1.1 of this article, is applied from an additional factor of 10.
New edition Art. 333.12 of the Tax Code of the Russian Federation
1. Tax rates are established for the basins of rivers, lakes, seas and economic regions in the following amounts:
1) when taking water from:
surface water bodies within the established quarterly (annual) water use limits and groundwater bodies within the permitted (maximum allowable) water withdrawal per day (year) established in the license for the use of subsoil for the extraction of groundwater:
economic region | River basin, lake | Tax rate in rubles per 1 thousand cubic meters. m of water taken | |
from surface water bodies | from groundwater bodies | ||
1 | 2 | 3 | 4 |
Northern | Volga | 300 | 384 |
Neva | 264 | 348 | |
Pechora | 246 | 300 | |
Northern Dvina | 258 | 312 | |
Other rivers and lakes | 306 | 378 | |
Northwestern | Volga | 294 | 390 |
Western Dvina | 288 | 366 | |
Neva | 258 | 342 | |
Other rivers and lakes | 282 | 372 | |
Central | Volga | 288 | 360 |
Dnieper | 276 | 342 | |
Don | 294 | 384 | |
Western Dvina | 306 | 354 | |
Neva | 252 | 306 | |
Other rivers and lakes | 264 | 336 | |
Volga-Vyatka | Volga | 282 | 336 |
Northern Dvina | 252 | 312 | |
Other rivers and lakes | 270 | 330 | |
Central Black Earth | Dnieper | 258 | 318 |
Don | 336 | 402 | |
Volga | 282 | 354 | |
Other rivers and lakes | 258 | 318 | |
Volga region | Volga | 294 | 348 |
Don | 360 | 420 | |
Other rivers and lakes | 264 | 342 | |
North Caucasian | Don | 390 | 486 |
Kuban | 480 | 570 | |
Samur | 480 | 576 | |
Sulak | 456 | 540 | |
Terek | 468 | 558 | |
Other rivers and lakes | 540 | 654 | |
Ural | Volga | 294 | 444 |
Ob | 282 | 456 | |
Ural | 354 | 534 | |
Other rivers and lakes | 306 | 390 | |
West Siberian | Ob | 270 | 330 |
Other rivers and lakes | 276 | 342 | |
East Siberian | Amur | 276 | 330 |
Yenisei | 246 | 306 | |
Lena | 252 | 306 | |
Ob | 264 | 348 | |
Lake Baikal and its basin | 576 | 678 | |
Other rivers and lakes | 282 | 342 | |
Far Eastern | Amur | 264 | 336 |
Lena | 288 | 342 | |
Other rivers and lakes | 252 | 306 | |
Kaliningrad region | Neman | 276 | 324 |
Other rivers and lakes | 288 | 336; |
territorial sea of the Russian Federation and internal sea waters within the established quarterly (annual) water use limits:
Sea | Tax rate in rubles per 1 thousand cubic meters. m of sea water |
Baltic | 8,28 |
White | 8,40 |
Barents | 6,36 |
Azov | 14,88 |
Black | 14,88 |
Caspian | 11,52 |
Kara | 4,80 |
Laptev | 4,68 |
East Siberian | 4,44 |
Chukchi | 4,32 |
Beringovo | 5,28 |
5,64 | |
Okhotsk | 7,68 |
Japanese | 8,04; |
2) when using the water area:
surface water bodies, with the exception of wood alloy in rafts and purses:
territorial sea of the Russian Federation and internal sea waters:
Sea | Tax rate (thousand rubles per year) for 1 sq. m. km of usable water area |
Baltic | 33,84 |
White | 27,72 |
Barents | 30,72 |
Azov | 44,88 |
Black | 49,80 |
Caspian | 42,24 |
Kara | 15,72 |
Laptev | 15,12 |
East Siberian | 15,00 |
Chukchi | 14,04 |
Beringovo | 26,16 |
Pacific Ocean (within the territorial sea of the Russian Federation) | 29,28 |
Okhotsk | 35,28 |
Japanese | 38,52; |
3) when using water bodies without water intake for hydropower purposes:
Basin of a river, lake, sea | Tax rate in rubles for 1 thousand kWh of electricity |
Neva | 8,76 |
Neman | 8,76 |
9,00 | |
8,88 | |
Northern Dvina | 8,76 |
9,00 | |
Rivers of the Barents Sea Basin | 8,76 |
Amur | 9,24 |
Volga | 9,84 |
Don | 9,72 |
Yenisei | 13,70 |
Kuban | 8,88 |
Lena | 13,50 |
Ob | 12,30 |
Sulak | 7,20 |
Terek | 8,40 |
Ural | 8,52 |
Basin of Lake Baikal and the Angara River | 13,20 |
Rivers of the East Siberian Sea Basin | 8,52 |
Rivers of the Chukchi and Bering Seas | 10,44 |
Other rivers and lakes | 4,80; |
4) when using water bodies for the purpose of floating wood in rafts and purses:
Basin of a river, lake, sea | Tax rate in rubles per 1 thousand cubic meters. m of wood rafted in rafts and purses for every 100 km of rafting |
1 | 2 |
Neva | 1 656,0 |
Rivers of the basins of Ladoga and Onega lakes and Lake Ilmen | 1 705,2 |
Other rivers of the Baltic Sea basin | 1 522,8 |
Northern Dvina | 1 650,0 |
Other rivers of the White Sea basin | 1 454,4 |
Pechora | 1 554,0 |
Amur | 1 476,0 |
Volga | 1 636,8 |
Yenisei | 1 585,2 |
Lena | 1 646,4 |
Ob | 1 576,8 |
Other rivers and lakes along which timber is rafted in rafts and purses | 1 183,2. |
(As amended by Federal Law No. 201-FZ of December 4, 2006) |
1.1. The tax rates established in paragraph 1 of this article, taking into account the provisions of paragraphs 2, 4 and 5 of this article, are applied in 2015 with a coefficient of 1.15, in 2016 - with a coefficient of 1.32, in 2017 - with a coefficient of 1.52 , in 2018 - with a coefficient of 1.75, in 2019 - with a coefficient of 2.01, in 2020 - with a coefficient of 2.31, in 2021 - with a coefficient of 2.66, in 2022 - with a coefficient of 3.06 , in 2023 - with a coefficient of 3.52, in 2024 - with a coefficient of 4.05, in 2025 - with a coefficient of 4.65.
Starting from 2026, the tax rates specified in paragraph 1 of this article shall be applied with the coefficients determined in accordance with this paragraph for the year preceding the year of the tax period, multiplied by a coefficient that takes into account the actual change (annual average) in consumer prices for goods ( works, services) in the Russian Federation, determined by the federal executive body exercising the functions of legal regulation in the field of analysis and forecasting of socio-economic development, in accordance with the data of state statistical reporting for the second consecutive year preceding the year of the tax period.
The tax rate, taking into account the indicated coefficients, is rounded to the full ruble in accordance with the current rounding procedure.
2. When water is withdrawn in excess of the established quarterly (annual) water use limits, tax rates in terms of such an excess are set at five times the tax rates established by paragraph 1 of this article, taking into account the coefficients established by paragraph 1.1 of this article. If the taxpayer does not have approved quarterly limits, quarterly limits are calculated as one fourth of the approved annual limit.
When groundwater is extracted in excess of the permitted (maximum allowable) water withdrawal per day (year) established in the license for the use of subsoil for the extraction of groundwater, calculated for the tax period, tax rates in terms of such excess are established at five times the tax rates established by paragraph 1 of this article with taking into account the coefficients established by clause 1.1 of this article. If the taxpayer does not have the permitted (maximum allowable) water withdrawal per day (year) established in the license for the use of subsoil for the extraction of groundwater, quarterly calculated quarterly values are calculated as one fourth of the approved annual volume.
3. The water tax rate for the intake (withdrawal) of water resources from water bodies for water supply to the population is established:
from January 1 to December 31, 2015 inclusive - in the amount of 81 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2016 inclusive - in the amount of 93 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2017 inclusive - in the amount of 107 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2018 inclusive - in the amount of 122 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2019 inclusive - in the amount of 141 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2020 inclusive - in the amount of 162 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2021 inclusive - in the amount of 186 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2022 inclusive - in the amount of 214 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2023 inclusive - in the amount of 246 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2024 inclusive - in the amount of 283 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2025 inclusive - in the amount of 326 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body.
Starting from 2026, the water tax rate for the withdrawal (withdrawal) of water resources from water bodies for the water supply of the population is determined annually by multiplying the water tax rate for this type of water use, which was in effect in the previous year, by a coefficient that takes into account the actual change (on average per year) of consumer prices for goods (works, services) in the Russian Federation, determined by the federal executive body that performs the functions of legal regulation in the field of analysis and forecasting of socio-economic development, in accordance with the data of state statistical reporting for the second consecutive year preceding the year tax period.
4. Taxpayers who do not have measuring instruments (technical systems and devices with measuring functions) for measuring 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, one.
5. The water tax rate for the extraction of groundwater (with the exception of industrial, mineral, and thermal waters) for the purpose of their sale after treatment, preparation, processing and (or) packaging in containers, determined taking into account the provisions of paragraph 1.1 of this article, is applied from an additional factor of 10.
What are the water tax rates in 2018? The rate table is provided in this reference material. Let's talk about the application of rates, increasing coefficients in 2018 and the features of calculating the water tax.
Features of the water tax
The water tax is of a federal nature, therefore the tax rates of the water tax are established exclusively by the Tax Code of the Russian Federation. For water tax rates in 2018 are determined by article 333.12 tax code RF.
Traditionally, for 2018, 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 will be the dynamics of deductions to the budget of the water tax.
For example, the water tax rates for 2018 must, in certain cases, be multiplied by a factor of 1.75:
- with overlimit water intake;
- lack of measuring instruments;
- extracting water for sale.
Rates for 2018
As noted, the size of the tax rates of the water tax directly depend on the purpose of water use. So, for example, the water tax rate for water supply of the population (residential buildings):
- from 01/01/2017 to 12/31/2017 was 107 rubles per 1000 cubic meters. m of water resources;
- from 01/01/2018 to 12/31/2018 - 122 rubles per 1000 cubic meters. m.
Water intake
When taking water within the limits of the standards from surface and underground water bodies, the tax rate of the water tax in 2018 is:
economic region | River basin, lake | tax rate<*>in rubles per 1 thousand cubic meters. m of water taken from | |
surface water bodies | underground water bodies | ||
Northern | Volga | 300 | 384 |
Neva | 264 | 348 | |
Pechora | 246 | 300 | |
Northern Dvina | 258 | 312 | |
Other rivers and lakes | 306 | 378 | |
Northwestern | Volga | 294 | 390 |
Western Dvina | 288 | 366 | |
Neva | 258 | 342 | |
Other rivers and lakes | 282 | 372 | |
Central | Volga | 288 | 360 |
Dnieper | 276 | 342 | |
Don | 294 | 384 | |
Western Dvina | 306 | 354 | |
Neva | 252 | 306 | |
Other rivers and lakes | 264 | 336 | |
Volga-Vyatka | Volga | 282 | 336 |
Northern Dvina | 252 | 312 | |
Other rivers and lakes | 270 | 330 | |
Central Black Earth | Dnieper | 258 | 318 |
Don | 336 | 402 | |
Volga | 282 | 354 | |
Other rivers and lakes | 258 | 318 | |
Volga region | Volga | 294 | 348 |
Don | 360 | 420 | |
Other rivers and lakes | 264 | 342 | |
North Caucasian | Don | 390 | 486 |
Kuban | 480 | 570 | |
Samur | 480 | 576 | |
Sulak | 456 | 540 | |
Terek | 468 | 558 | |
Other rivers and lakes | 540 | 654 | |
Ural | Volga | 294 | 444 |
Ob | 282 | 456 | |
Ural | 354 | 534 | |
Other rivers and lakes | 306 | 390 | |
West Siberian | Ob | 270 | 330 |
Other rivers and lakes | 276 | 342 | |
East Siberian | Amur | 276 | 330 |
Yenisei | 246 | 306 | |
Lena | 252 | 306 | |
Ob | 264 | 348 | |
Lake Baikal and its basin | 576 | 678 | |
Other rivers and lakes | 282 | 342 | |
Far Eastern | Amur | 264 | 336 |
Lena | 288 | 342 | |
Other rivers and lakes | 252 | 306 | |
Kaliningrad region | Neman | 276 | 324 |
Other rivers and lakes | 288 | 336 |
Read also Goods traceability system in Russia since 2019
<*>To tax rates for water abstraction from surface water bodies for technological needs within the established limits, in relation to taxpayers operating heat and nuclear power facilities using a direct-flow water supply scheme, for the period from January 1 to December 31, 2005 inclusive, a coefficient of 0 was applied, 85 (Article 2 of the Federal Law of July 28, 2004 N 83-FZ).
Separate water tax rates are established for the intake of sea waters within the framework of the following standards:
Sea | Rate (rubles per 1000 cubic meters) |
---|---|
Baltic | 8.28 |
White | 8.4 |
Barents | 6.36 |
Azov | 14.88 |
Black | 14.88 |
Caspian | 11.52 |
Kara | 4.8 |
Laptev | 4.68 |
East Siberian | 4.44 |
Chukchi | 4.32 |
Beringovo | 5.28 |
Pacific Ocean | 5.64 |
Okhotsk | 7.68 |
Japanese | 8.04 |
water area
When using a certain surface water area, the water tax rate for 2017 is as follows:
economic region | Rate (thousand rubles per year per 1 sq. km) |
---|---|
Northern | 32.16 |
Northwestern | 33.96 |
Central | 30.84 |
Volga-Vyatka | 29.04 |
Central Black Earth | 30.12 |
Volga region | 30.48 |
North Caucasian | 34.44 |
Ural | 32.04 |
West Siberian | 30.24 |
East Siberian | 28.2 |
Far Eastern | 31.32 |
Kaliningrad region | 30.84 |
In the case of using the water area of surface sea waters, the tax rates for water tax are set as follows.
1. Tax rates are established for the basins of rivers, lakes, seas and economic regions in the following amounts:
1) when taking water from:
surface water bodies within the established quarterly (annual) water use limits and groundwater bodies within the permitted (maximum allowable) water withdrawal per day (year) established in the license for the use of subsoil for the extraction of groundwater:
territorial sea of the Russian Federation and internal sea waters within the established quarterly (annual) water use limits:
2) when using the water area:
surface water bodies, with the exception of wood alloy in rafts and purses:
territorial sea of the Russian Federation and internal sea waters:
3) when using water bodies without water intake for hydropower purposes:
4) when using water bodies for the purpose of floating wood in rafts and purses:
(As amended by Federal Law No. 201-FZ of December 4, 2006)
1.1. The tax rates established in paragraph 1 of this article, taking into account the provisions of paragraphs 2, 4 and 5 of this article, are applied in 2015 with a coefficient of 1.15, in 2016 - with a coefficient of 1.32, in 2017 - with a coefficient of 1.52 , in 2018 - with a coefficient of 1.75, in 2019 - with a coefficient of 2.01, in 2020 - with a coefficient of 2.31, in 2021 - with a coefficient of 2.66, in 2022 - with a coefficient of 3.06 , in 2023 - with a coefficient of 3.52, in 2024 - with a coefficient of 4.05, in 2025 - with a coefficient of 4.65.
Starting from 2026, the tax rates specified in paragraph 1 of this article shall be applied with the coefficients determined in accordance with this paragraph for the year preceding the year of the tax period, multiplied by a coefficient that takes into account the actual change (annual average) in consumer prices for goods ( works, services) in the Russian Federation, determined by the federal executive body exercising the functions of legal regulation in the field of analysis and forecasting of socio-economic development, in accordance with the data of state statistical reporting for the second consecutive year preceding the year of the tax period.
The tax rate, taking into account the indicated coefficients, is rounded to the full ruble in accordance with the current rounding procedure.
(clause 1.1 introduced federal law dated November 24, 2014 N 366-FZ)
2. When water is withdrawn in excess of the established quarterly (annual) water use limits, tax rates in terms of such an excess are set at five times the tax rates established by paragraph 1 of this article, taking into account the coefficients established by paragraph 1.1 of this article. If the taxpayer does not have approved quarterly limits, quarterly limits are calculated as one fourth of the approved annual limit.
(as amended by Federal Law No. 366-FZ of November 24, 2014)
When groundwater is extracted in excess of the permitted (maximum allowable) water withdrawal per day (year) established in the license for the use of subsoil for the extraction of groundwater, calculated for the tax period, tax rates in terms of such excess are established at five times the tax rates established by paragraph 1 of this article with taking into account the coefficients established by clause 1.1 of this article. If the taxpayer does not have the permitted (maximum allowable) water withdrawal per day (year) established in the license for the use of subsoil for the extraction of groundwater, quarterly calculated quarterly values are calculated as one fourth of the approved annual volume.
(paragraph introduced by Federal Law No. 366-FZ of November 24, 2014)
3. The water tax rate for the intake (withdrawal) of water resources from water bodies for water supply to the population is established:
from January 1 to December 31, 2015 inclusive - in the amount of 81 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2016 inclusive - in the amount of 93 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2017 inclusive - in the amount of 107 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2018 inclusive - in the amount of 122 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2019 inclusive - in the amount of 141 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2020 inclusive - in the amount of 162 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2021 inclusive - in the amount of 186 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2022 inclusive - in the amount of 214 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2023 inclusive - in the amount of 246 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2024 inclusive - in the amount of 283 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2025 inclusive - in the amount of 326 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body.
Starting from 2026, the water tax rate for the withdrawal (withdrawal) of water resources from water bodies for the water supply of the population is determined annually by multiplying the water tax rate for this type of water use, which was in effect in the previous year, by a coefficient that takes into account the actual change (on average per year) of consumer prices for goods (works, services) in the Russian Federation, determined by the federal executive body that performs the functions of legal regulation in the field of analysis and forecasting of socio-economic development, in accordance with the data of state statistical reporting for the second consecutive year preceding the year tax period.
(Clause 3 as amended by Federal Law No. 366-FZ of November 24, 2014)
4. Taxpayers who do not have measuring instruments (technical systems and devices with measuring functions) for measuring 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, one.
(Clause 4 was introduced by Federal Law No. 366-FZ of November 24, 2014)
5. The water tax rate for the extraction of groundwater (with the exception of industrial, mineral, and thermal waters) for the purpose of their sale after treatment, preparation, processing and (or) packaging in containers, determined taking into account the provisions of paragraph 1.1 of this article, is applied from an additional factor of 10.