Water tax will be calculated for you by tax authorities: what entrepreneurs need to know
The government is launching an experiment to simplify tax administration: starting in 2027, in Tashkent, tax authorities will independently begin generating reports on the tax for the use of water resources for business entities. The innovation will apply to all entrepreneurs, except for agricultural enterprises.
Tax authorities will calculate the water tax for you: what entrepreneurs need to know
The government is launching an experiment to simplify tax administration: starting from 2027, tax authorities in Tashkent will begin independently generating tax reports on the use of water resources for business entities. This innovation will apply to all entrepreneurs, with the exception of agricultural enterprises.
Resolution No. 546 of the Cabinet of Ministers dated 09.10.2026 approved the temporary regulation on the procedure for calculating the tax for the use of water resources based on the volume of water used by business entities using water, excluding agricultural enterprises.
### How the water tax is calculated and how the report is generated
From January 1, 2027 to March 1, 2028, the tax for the use of water resources for non-agricultural business entities in the city of Tashkent will be calculated automatically by tax inspectorates.
Tax reporting indicators are generated based on data from internal and external sources. The basis for the calculations will be data on water abstraction limits, actual usage volumes, and the ratio of surface and groundwater sources provided by the Ministry of Mining Industry and Geology through interdepartmental channels.
When generating the tax report, data from interactive services in the taxpayer's personal account will also be used.
The tax amount is calculated according to the tax rates established for water resources.