Article​​​​​​​ 150. Payments for the use of water resources

Payments for the use of water resources consist of the following:

a tax for the use of water resources;

a fee for water supply and other water management services;

a fee for purchasing water intake quotas from other water users (in accordance with an agreement on the transfer of a part of the quota to others);

a fee for excessive use of water (in accordance with an agreement on the excessive use of water or the transfer of a part of the obligation to supply water to others);

a compensation payment for polluting the environment (waters and terrain).

Compensation payments for polluting the environment, as well as for the excessive (above the norm) and otherwise irrational use of water and water objects, are collected from the income (profit) of the legal entity, and all other payments are included in the cost of the products (works, services) of water users who are legal entities. Benefits for payments for water use and compensation payments for polluting the environment are established by the legislation.

No fee is collected for water supplied to drinking water supply enterprises for drinking and domestic needs and for other water management services.

The payment of fees for the use of water and water objects and compensation payments for polluting water and water objects does not exempt legal entities and individuals from the obligation to carry out measures for the rational use and conservation of water and water objects and to compensate for the damage caused.

No fee is collected for the volume of water used for firefighting needs and for the prevention of emergencies.