When is water tax paid?

Sole traders and turnover tax payers pay a quarter of the annual amount by the 20th of the third month of each quarter; other companies (over 200 BHM a year) pay 1/12 by the 20th of each month. Annual return: companies by 1 March, sole traders by 20 January; individuals pay by 1 May of the next year (arts 447, 448).

When does the local coefficient not apply?

The district or city council coefficient of 0.7–1.5 does not apply to power plants and utilities, to irrigation of farmland and fish farming, or to large taxpayers (Tax Code art. 445 part 3).

Water tax calculator 2026 — per m³

Soliq AI

Water tax is charged on the volume of water used. Rates are set by Tax Code article 445 by category and source (e.g. companies: UZS 749/m³ surface, UZS 910/m³ groundwater, 2026). District/city councils may apply a 0.7–1.5 coefficient.

Volume of water used

m³

Category and water source (UZS/m³)

Local coefficient

District/city councils may lower the rate to 0.7 or raise it to 1.5 (art. 445). Not applied to power plants, utilities or agriculture.

Tax dueper year

7 490 000UZS

10 000 m³ × 749 UZS × 1 = 7 490 000 UZS

Ask Soliq AI about this calculation Your mahalla’s rate — local decisions

This is an indicative figure — a guide, not an official tax assessment. The final amount is settled when you file.

How it is calculated

Rate: UZS 749/m³ (surface), UZS 910/m³ (groundwater) — companies, 2026
Tax base: Volume of water used

Who it applies to

Users of natural water resources

Example

10,000 m³ × UZS 749 = UZS 7,490,000

Source

SK 445-modda

Frequently asked questions

When is water tax paid?: Sole traders and turnover tax payers pay a quarter of the annual amount by the 20th of the third month of each quarter; other companies (over 200 BHM a year) pay 1/12 by the 20th of each month. Annual return: companies by 1 March, sole traders by 20 January; individuals pay by 1 May of the next year (arts 447, 448).
When does the local coefficient not apply?: The district or city council coefficient of 0.7–1.5 does not apply to power plants and utilities, to irrigation of farmland and fish farming, or to large taxpayers (Tax Code art. 445 part 3).

Need an exact answer?

New users get 5 free questions. After that, each answer costs 3 coins. Calculators and the tax calendar remain free.

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Water tax calculator 2026 — per m³

Volume of water used

m³

Category and water source (UZS/m³)

Local coefficient

District/city councils may lower the rate to 0.7 or raise it to 1.5 (art. 445). Not applied to power plants, utilities or agriculture.

Tax dueper year

7 490 000UZS

10 000 m³ × 749 UZS × 1 = 7 490 000 UZS

Ask Soliq AI about this calculation Your mahalla’s rate — local decisions

This is an indicative figure — a guide, not an official tax assessment. The final amount is settled when you file.

How it is calculated

Rate: UZS 749/m³ (surface), UZS 910/m³ (groundwater) — companies, 2026
Tax base: Volume of water used

Who it applies to

Users of natural water resources

Example

10,000 m³ × UZS 749 = UZS 7,490,000

Source

SK 445-modda

Frequently asked questions

When is water tax paid?: Sole traders and turnover tax payers pay a quarter of the annual amount by the 20th of the third month of each quarter; other companies (over 200 BHM a year) pay 1/12 by the 20th of each month. Annual return: companies by 1 March, sole traders by 20 January; individuals pay by 1 May of the next year (arts 447, 448).
When does the local coefficient not apply?: The district or city council coefficient of 0.7–1.5 does not apply to power plants and utilities, to irrigation of farmland and fish farming, or to large taxpayers (Tax Code art. 445 part 3).

Need an exact answer?

New users get 5 free questions. After that, each answer costs 3 coins. Calculators and the tax calendar remain free.

Start free

Water tax calculator 2026 — per m³

How it is calculated

Who it applies to

Example

Source

Frequently asked questions

Other calculators

Need an exact answer?

Water tax calculator 2026 — per m³

How it is calculated

Who it applies to

Example

Source

Frequently asked questions

Other calculators

Need an exact answer?