Rate for:
Value added tax rates for water and wastewater services
The value added tax rate for water and wastewater services was reduced from 25 percent to 15 percent as of 1 July 2025. The provision of water and wastewater services for 2025 can be distributed proportionately with a half-reduced rate, regardless of the actual time of delivery.
| Goods/service | Rate | Remarks |
|
Sales and withdrawals of water from waterworks and wastewater services |
15 % |
Water from waterworks means drinking water supplied from a water supply system. Delivery of drinking water from tanks or similar in emergency situations by the owner of a water supply system is also covered by the reduced rate. Wastewater services mean the removal and treatment of sanitary wastewater, and other wastewater that is removed and treated together with sanitary wastewater. In addition, the emptying of sludge separators and collection pits for desludging of sanitary wastewater is included. Water meters that are delivered together with water from a waterworks or a wastewater service are covered by the reduced rate. |