1.5 % of the tax base for legal entities;
0.5 % of the tax base for legal entities applying a special tax regime on the basis of the simplified declaration and individual entrepreneurs.
0.1% for non-profit organizations, agencies conducting its activity in the following: social sphere, library service, state certification of scientific personnel; facilities of reservoirs, waterworks facilities and other environment-oriented water facilities; facilities of hydro land reclaiming systems; facilities of domestic water supply.