Water use tax

Resident and non-resident entities engaged in water intake from natural resources in Uzbekistan are the taxpayers of water use tax. The tax base is the amount of water consumed (used).

Tax rates of water use tax depend on the purpose of water usage and extend from 40 to 1990 Uzbek soums for a cubic meter of water. The use of water for the production of alcohol beverages is taxed at 25185 Uzbek soums for a cubic meter of water.

Consumption of water in excess of the prescribed water intake limits is taxed at 5 times the relevant tax rate.

Reporting due dates of water use tax are as follows:

• local entities – no later than the dates of submission of annual financial statements (February 15 for business entities)
• agricultural entities – no later than December 15 of the current tax year
• non-resident entities – no later than January 20 following the end of a calendar year

Tax payment due dates of water use use tax are the same as the reporting due dates. Local entities consuming water for non-agricultural purposes are required to pay advance tax payments throughout a reporting year.