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          <link:definition>999060 - Disclosure - Financial instruments (Policies)</link:definition>
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        <link:roleType roleURI="http://sabesp.com.br/role/EquityPolicies" id="EquityPolicies">
          <link:definition>999066 - Disclosure - Equity (Policies)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/OperatingSegmentInformationPolicies" id="OperatingSegmentInformationPolicies">
          <link:definition>999067 - Disclosure - Operating segment information (Policies)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/OperatingRevenuePolicies" id="OperatingRevenuePolicies">
          <link:definition>999068 - Disclosure - Operating revenue (Policies)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/FinancialIncomeexpenseNetPolicies" id="FinancialIncomeexpenseNetPolicies">
          <link:definition>999069 - Disclosure - Financial income/(expense), net (Policies)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/ChangesInAccountingPracticesAndDisclosuresTables" id="ChangesInAccountingPracticesAndDisclosuresTables">
          <link:definition>999070 - Disclosure - Changes in accounting practices and disclosures (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/RiskManagementTables" id="RiskManagementTables">
          <link:definition>999071 - Disclosure - Risk management (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/CashAndCashEquivalentsTables" id="CashAndCashEquivalentsTables">
          <link:definition>999072 - Disclosure - Cash and cash equivalents (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/FinancialInvestmentsTables" id="FinancialInvestmentsTables">
          <link:definition>999073 - Disclosure - Financial investments (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/TradeReceivablesTables" id="TradeReceivablesTables">
          <link:definition>999074 - Disclosure - Trade receivables (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/Related-partyBalancesAndTransactionsTables" id="Related-partyBalancesAndTransactionsTables">
          <link:definition>999075 - Disclosure - Related-party balances and transactions (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/InvestmentsTables" id="InvestmentsTables">
          <link:definition>999076 - Disclosure - Investments (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/ContractAssetsAndOtherConcessionAssetsTables" id="ContractAssetsAndOtherConcessionAssetsTables">
          <link:definition>999077 - Disclosure - Contract assets and other concession assets (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/IntangibleAssetsTables" id="IntangibleAssetsTables">
          <link:definition>999078 - Disclosure - Intangible assets (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/FinancialAssetOfConcessionTables" id="FinancialAssetOfConcessionTables">
          <link:definition>999079 - Disclosure - Financial asset of the concession (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/PropertyPlantAndEquipmentTables" id="PropertyPlantAndEquipmentTables">
          <link:definition>999080 - Disclosure - Property, plant, and equipment (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/BorrowingsAndFinancingTables" id="BorrowingsAndFinancingTables">
          <link:definition>999081 - Disclosure - Borrowings and financing (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/FinancialInstrumentsTables" id="FinancialInstrumentsTables">
          <link:definition>999082 - Disclosure - Financial instruments (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/DerivativeFinancialInstrumentsAndHedgingTransactionsTables" id="DerivativeFinancialInstrumentsAndHedgingTransactionsTables">
          <link:definition>999083 - Disclosure - Derivative financial instruments and hedging transactions (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/TaxesAndContributionsTables" id="TaxesAndContributionsTables">
          <link:definition>999084 - Disclosure - Taxes and Contributions (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/DeferredPiscofinsTaxesTables" id="DeferredPiscofinsTaxesTables">
          <link:definition>999085 - Disclosure - Deferred PIS/Cofins taxes (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/DeferredTaxesAndContributionsTables" id="DeferredTaxesAndContributionsTables">
          <link:definition>999086 - Disclosure - Deferred taxes and contributions (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/ProvisionsTables" id="ProvisionsTables">
          <link:definition>999087 - Disclosure - Provisions (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/LaborAndSocialObligationsTables" id="LaborAndSocialObligationsTables">
          <link:definition>999088 - Disclosure - Labor and social obligations (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/PensionPlanObligationsTables" id="PensionPlanObligationsTables">
          <link:definition>999089 - Disclosure - Pension plan obligations (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/ServicesPayableTables" id="ServicesPayableTables">
          <link:definition>999090 - Disclosure - Services payable (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/EquityTables" id="EquityTables">
          <link:definition>999091 - Disclosure - Equity (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/EarningsPerShareTables" id="EarningsPerShareTables">
          <link:definition>999092 - Disclosure - Earnings per share (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/OperatingSegmentInformationTables" id="OperatingSegmentInformationTables">
          <link:definition>999093 - Disclosure - Operating segment information (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/OperatingRevenueTables" id="OperatingRevenueTables">
          <link:definition>999094 - Disclosure - Operating revenue (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/OperatingCostsAndExpensesTables" id="OperatingCostsAndExpensesTables">
          <link:definition>999095 - Disclosure - Operating costs and expenses (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/FinancialIncomeexpenseNetTables" id="FinancialIncomeexpenseNetTables">
          <link:definition>999096 - Disclosure - Financial income/(expense), net (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/OtherOperatingIncomeExpensesNetTables" id="OtherOperatingIncomeExpensesNetTables">
          <link:definition>999097 - Disclosure - Other operating income (expenses), net (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/CommitmentsTables" id="CommitmentsTables">
          <link:definition>999098 - Disclosure - Commitments (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/SupplementalCashFlowInformationTables" id="SupplementalCashFlowInformationTables">
          <link:definition>999099 - Disclosure - Supplemental cash flow information (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/ChangesInAccountingPracticesAndDisclosuresDetails" id="ChangesInAccountingPracticesAndDisclosuresDetails">
          <link:definition>999100 - Disclosure - Changes in accounting practices and disclosures (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/RiskManagementDetails" id="RiskManagementDetails">
          <link:definition>999101 - Disclosure - Risk Management (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/RiskManagementDetails1" id="RiskManagementDetails1">
          <link:definition>999102 - Disclosure - Risk Management (Details 1)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/RiskManagementDetails2" id="RiskManagementDetails2">
          <link:definition>999103 - Disclosure - Risk Management (Details 2)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/RiskManagementDetails3" id="RiskManagementDetails3">
          <link:definition>999104 - Disclosure - Risk Management (Details 3)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/RiskManagementDetails4" id="RiskManagementDetails4">
          <link:definition>999105 - Disclosure - Risk Management (Details 4)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/RiskManagementDetails5" id="RiskManagementDetails5">
          <link:definition>999106 - Disclosure - Risk Management (Details 5)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/RiskManagementDetailsNarrative" id="RiskManagementDetailsNarrative">
          <link:definition>999107 - Disclosure - Risk management (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/CashAndCashEquivalentsDetails" id="CashAndCashEquivalentsDetails">
          <link:definition>999108 - Disclosure - Cash and cash equivalents (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/CashAndCashEquivalentsDetailsNarrative" id="CashAndCashEquivalentsDetailsNarrative">
          <link:definition>999109 - Disclosure - Cash and cash equivalents (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/FinancialInvestmentsDetails" id="FinancialInvestmentsDetails">
          <link:definition>999110 - Disclosure - Financial investments (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/FinancialInvestmentsDetailsNarrative" id="FinancialInvestmentsDetailsNarrative">
          <link:definition>999111 - Disclosure - Financial investments (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/RestrictedCashDetailsNarrative" id="RestrictedCashDetailsNarrative">
          <link:definition>999112 - Disclosure - Restricted cash (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/TradeReceivablesDetails" id="TradeReceivablesDetails">
          <link:definition>999113 - Disclosure - Trade receivables (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/TradeReceivablesDetails1" id="TradeReceivablesDetails1">
          <link:definition>999114 - Disclosure - Trade receivables (Details 1)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/TradeReceivablesDetails2" id="TradeReceivablesDetails2">
          <link:definition>999115 - Disclosure - Trade receivables (Details 2)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/TradeReceivablesDetails3" id="TradeReceivablesDetails3">
          <link:definition>999116 - Disclosure - Trade receivables (Details 3)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/TradeReceivablesDetails4" id="TradeReceivablesDetails4">
          <link:definition>999117 - Disclosure - Trade receivables (Details 4)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/TradeReceivablesDetailsNarrative" id="TradeReceivablesDetailsNarrative">
          <link:definition>999118 - Disclosure - Trade receivables (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/Related-partyBalancesAndTransactionsDetails" id="Related-partyBalancesAndTransactionsDetails">
          <link:definition>999119 - Disclosure - Related-Party Balances and Transactions (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/Related-partyBalancesAndTransactionsDetails1" id="Related-partyBalancesAndTransactionsDetails1">
          <link:definition>999120 - Disclosure - Related-Party Balances and Transactions (Details 1)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/Related-partyBalancesAndTransactionsDetails2" id="Related-partyBalancesAndTransactionsDetails2">
          <link:definition>999121 - Disclosure - Related-Party Balances and Transactions (Details 2)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/Related-partyBalancesAndTransactionsDetailsNarrative" id="Related-partyBalancesAndTransactionsDetailsNarrative">
          <link:definition>999122 - Disclosure - Related-party balances and transactions (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/InvestmentsDetails" id="InvestmentsDetails">
          <link:definition>999123 - Disclosure - Investments (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/InvestmentsDetailsNarrative" id="InvestmentsDetailsNarrative">
          <link:definition>999124 - Disclosure - Investments (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/ContractAssetsAndOtherConcessionAssetsDetails" id="ContractAssetsAndOtherConcessionAssetsDetails">
          <link:definition>999125 - Disclosure - Contract assets and other concession assets (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/ContractAssetsAndOtherConcessionAssetsDetails1" id="ContractAssetsAndOtherConcessionAssetsDetails1">
          <link:definition>999126 - Disclosure - Contract assets and other concession assets (Details 1)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
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        <link:roleType roleURI="http://sabesp.com.br/role/ContractAssetsAndOtherConcessionAssetsDetailsNarrative" id="ContractAssetsAndOtherConcessionAssetsDetailsNarrative">
          <link:definition>999127 - Disclosure - Contract assets and other concession assets (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/IntangibleAssetsDetails" id="IntangibleAssetsDetails">
          <link:definition>999128 - Disclosure - Intangible assets (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/IntangibleAssetsDetails1" id="IntangibleAssetsDetails1">
          <link:definition>999129 - Disclosure - Intangible assets (Details 1)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/IntangibleAssetsDetails2" id="IntangibleAssetsDetails2">
          <link:definition>999130 - Disclosure - Intangible assets (Details 2)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/IntangibleAssetsDetails3" id="IntangibleAssetsDetails3">
          <link:definition>999131 - Disclosure - Intangible assets (Details 3)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/IntangibleAssetsDetails4" id="IntangibleAssetsDetails4">
          <link:definition>999132 - Disclosure - Intangible assets (Details 4)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/IntangibleAssetsDetails5" id="IntangibleAssetsDetails5">
          <link:definition>999133 - Disclosure - Intangible assets (Details 5)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/IntangibleAssetsDetails6" id="IntangibleAssetsDetails6">
          <link:definition>999134 - Disclosure - Intangible assets (Details 6)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/IntangibleAssetsDetails7" id="IntangibleAssetsDetails7">
          <link:definition>999135 - Disclosure - Intangible assets (Details 7)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/IntangibleAssetsDetails8" id="IntangibleAssetsDetails8">
          <link:definition>999136 - Disclosure - Intangible assets (Details 8)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/IntangibleAssetsDetailsNarrative" id="IntangibleAssetsDetailsNarrative">
          <link:definition>999137 - Disclosure - Intangible assets (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/FinancialAssetOfConcessionDetails" id="FinancialAssetOfConcessionDetails">
          <link:definition>999138 - Disclosure - Financial asset of the concession (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/FinancialAssetOfConcessionDetailsNarrative" id="FinancialAssetOfConcessionDetailsNarrative">
          <link:definition>999139 - Disclosure - Financial asset of the concession (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/FinancialAssetIndemnityDetailsNarrative" id="FinancialAssetIndemnityDetailsNarrative">
          <link:definition>999140 - Disclosure - Financial Asset (Indemnity) (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/PropertyPlantAndEquipmentDetails" id="PropertyPlantAndEquipmentDetails">
          <link:definition>999141 - Disclosure - Property, plant, and equipment (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/PropertyPlantAndEquipmentDetails1" id="PropertyPlantAndEquipmentDetails1">
          <link:definition>999142 - Disclosure - Property, plant, and equipment (Details 1)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/BorrowingsAndFinancingDetails" id="BorrowingsAndFinancingDetails">
          <link:definition>999143 - Disclosure - Borrowings and financing (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/BorrowingsAndFinancingDetails1" id="BorrowingsAndFinancingDetails1">
          <link:definition>999144 - Disclosure - Borrowings and financing (Details 1)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/BorrowingsAndFinancingDetails2" id="BorrowingsAndFinancingDetails2">
          <link:definition>999145 - Disclosure - Borrowings and financing (Details 2)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/BorrowingsAndFinancingDetails3" id="BorrowingsAndFinancingDetails3">
          <link:definition>999146 - Disclosure - Borrowings and financing (Details 3)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/BorrowingsAndFinancingDetails4" id="BorrowingsAndFinancingDetails4">
          <link:definition>999147 - Disclosure - Borrowings and financing (Details 4)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/BorrowingsAndFinancingDetails5" id="BorrowingsAndFinancingDetails5">
          <link:definition>999148 - Disclosure - Borrowings and financing (Details 5)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/BorrowingsAndFinancingDetails6" id="BorrowingsAndFinancingDetails6">
          <link:definition>999149 - Disclosure - Borrowings and financing (Details 6)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/BorrowingsAndFinancingDetails7" id="BorrowingsAndFinancingDetails7">
          <link:definition>999150 - Disclosure - Borrowings and financing (Details 7)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/BorrowingsAndFinancingDetails8" id="BorrowingsAndFinancingDetails8">
          <link:definition>999151 - Disclosure - Borrowings and financing (Details 8)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/BorrowingsAndFinancingDetails9" id="BorrowingsAndFinancingDetails9">
          <link:definition>999152 - Disclosure - Borrowings and financing (Details 9)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/BorrowingsAndFinancingDetails10" id="BorrowingsAndFinancingDetails10">
          <link:definition>999153 - Disclosure - Borrowings and financing (Details 10)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/BorrowingsAndFinancingDetailsNarrative" id="BorrowingsAndFinancingDetailsNarrative">
          <link:definition>999154 - Disclosure - Borrowings and financing (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/FinancialInstrumentsDetails" id="FinancialInstrumentsDetails">
          <link:definition>999155 - Disclosure - Financial instruments (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/FinancialInstrumentsDetailsNarrative" id="FinancialInstrumentsDetailsNarrative">
          <link:definition>999156 - Disclosure - Financial instruments (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/DerivativeFinancialInstrumentsAndHedgingTransactionsDetails" id="DerivativeFinancialInstrumentsAndHedgingTransactionsDetails">
          <link:definition>999157 - Disclosure - Derivative financial instruments and hedging transactions (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/DerivativeFinancialInstrumentsAndHedgingTransactionsDetails1" id="DerivativeFinancialInstrumentsAndHedgingTransactionsDetails1">
          <link:definition>999158 - Disclosure - Derivative financial instruments and hedging transactions (Details 1)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/DerivativeFinancialInstrumentsAndHedgingTransactionsDetails2" id="DerivativeFinancialInstrumentsAndHedgingTransactionsDetails2">
          <link:definition>999159 - Disclosure - Derivative financial instruments and hedging transactions (Details 2)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/DerivativeFinancialInstrumentsAndHedgingTransactionsDetailsNarrative" id="DerivativeFinancialInstrumentsAndHedgingTransactionsDetailsNarrative">
          <link:definition>999160 - Disclosure - Derivative financial instruments and hedging transactions (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/TaxesAndContributionsDetails" id="TaxesAndContributionsDetails">
          <link:definition>999161 - Disclosure - Taxes and contributions (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/TaxesAndContributionsDetails1" id="TaxesAndContributionsDetails1">
          <link:definition>999162 - Disclosure - Taxes and contributions (Details 1)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/DeferredPiscofinsTaxesDetails" id="DeferredPiscofinsTaxesDetails">
          <link:definition>999163 - Disclosure - Deferred PIS/Cofins taxes (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/DeferredTaxesAndContributionsDetails" id="DeferredTaxesAndContributionsDetails">
          <link:definition>999164 - Disclosure - Deferred taxes and contributions (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/DeferredTaxesAndContributionsDetails1" id="DeferredTaxesAndContributionsDetails1">
          <link:definition>999165 - Disclosure - Deferred taxes and contributions (Details 1)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/DeferredTaxesAndContributionsDetails2" id="DeferredTaxesAndContributionsDetails2">
          <link:definition>999166 - Disclosure - Deferred taxes and contributions (Details 2)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/DeferredTaxesAndContributionsDetails3" id="DeferredTaxesAndContributionsDetails3">
          <link:definition>999167 - Disclosure - Deferred taxes and contributions (Details 3)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/DeferredTaxesAndContributionsDetailsNarrative" id="DeferredTaxesAndContributionsDetailsNarrative">
          <link:definition>999168 - Disclosure - Deferred taxes and contributions (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/ProvisionsDetails" id="ProvisionsDetails">
          <link:definition>999169 - Disclosure - Provisions (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/ProvisionsDetails1" id="ProvisionsDetails1">
          <link:definition>999170 - Disclosure - Provisions (Details 1)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/ProvisionsDetails2" id="ProvisionsDetails2">
          <link:definition>999171 - Disclosure - Provisions (Details 2)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/ProvisionsDetailsNarrative" id="ProvisionsDetailsNarrative">
          <link:definition>999172 - Disclosure - Provisions (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/LaborAndSocialObligationsDetails" id="LaborAndSocialObligationsDetails">
          <link:definition>999173 - Disclosure - Labor and social obligations (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/LaborAndSocialObligationsDetailsNarrative" id="LaborAndSocialObligationsDetailsNarrative">
          <link:definition>999174 - Disclosure - Labor and social obligations (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/PensionPlanObligationsDetails" id="PensionPlanObligationsDetails">
          <link:definition>999175 - Disclosure - Pension plan obligations (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/PensionPlanObligationsDetails1" id="PensionPlanObligationsDetails1">
          <link:definition>999176 - Disclosure - Pension plan obligations (Details 1)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/PensionPlanObligationsDetails2" id="PensionPlanObligationsDetails2">
          <link:definition>999177 - Disclosure - Pension plan obligations (Details 2)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/PensionPlanObligationsDetails3" id="PensionPlanObligationsDetails3">
          <link:definition>999178 - Disclosure - Pension plan obligations (Details 3)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/PensionPlanObligationsDetails4" id="PensionPlanObligationsDetails4">
          <link:definition>999179 - Disclosure - Pension plan obligations (Details 4)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/PensionPlanObligationsDetails5" id="PensionPlanObligationsDetails5">
          <link:definition>999180 - Disclosure - Pension plan obligations (Details 5)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/PensionPlanObligationsDetails6" id="PensionPlanObligationsDetails6">
          <link:definition>999181 - Disclosure - Pension plan obligations (Details 6)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/PensionPlanObligationsDetails7" id="PensionPlanObligationsDetails7">
          <link:definition>999182 - Disclosure - Pension plan obligations (Details 7)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/PensionPlanObligationsDetails8" id="PensionPlanObligationsDetails8">
          <link:definition>999183 - Disclosure - Pension plan obligations (Details 8)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/PensionPlanObligationsDetails10" id="PensionPlanObligationsDetails10">
          <link:definition>999184 - Disclosure - Pension plan obligations (Details 10)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/PensionPlanObligationsDetailsNarrative" id="PensionPlanObligationsDetailsNarrative">
          <link:definition>999185 - Disclosure - Pension plan obligations (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/ServicesPayableDetails" id="ServicesPayableDetails">
          <link:definition>999186 - Disclosure - Services payable (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/ServicesPayableDetailsNarrative" id="ServicesPayableDetailsNarrative">
          <link:definition>999187 - Disclosure - Services payable (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/EquityDetails" id="EquityDetails">
          <link:definition>999188 - Disclosure - Equity (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/EquityDetails1" id="EquityDetails1">
          <link:definition>999189 - Disclosure - Equity  (Details 1)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/EquityDetails2" id="EquityDetails2">
          <link:definition>999190 - Disclosure - Equity  (Details 2)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/EquityDetails3" id="EquityDetails3">
          <link:definition>999191 - Disclosure - Equity  (Details 3)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/EquityDetails4" id="EquityDetails4">
          <link:definition>999192 - Disclosure - Equity  (Details 4)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/EquityDetailsNarrative" id="EquityDetailsNarrative">
          <link:definition>999193 - Disclosure - Equity (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/EarningsPerShareDetails" id="EarningsPerShareDetails">
          <link:definition>999194 - Disclosure - Earnings per share (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/OperatingSegmentInformationDetails" id="OperatingSegmentInformationDetails">
          <link:definition>999195 - Disclosure - Operating segment information (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/OperatingRevenueDetails" id="OperatingRevenueDetails">
          <link:definition>999196 - Disclosure - Operating revenue (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/OperatingRevenueDetailsNarrative" id="OperatingRevenueDetailsNarrative">
          <link:definition>999197 - Disclosure - Operating revenue (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/OperatingCostsAndExpensesDetails" id="OperatingCostsAndExpensesDetails">
          <link:definition>999198 - Disclosure - Operating costs and expenses (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/FinancialIncomeNetDetails" id="FinancialIncomeNetDetails">
          <link:definition>999199 - Disclosure - Financial Income, net (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/OtherOperatingIncomeExpensesNetDetails" id="OtherOperatingIncomeExpensesNetDetails">
          <link:definition>999200 - Disclosure - Other operating income (expenses), net (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/OtherOperatingIncomeExpensesNetDetailsNarrative" id="OtherOperatingIncomeExpensesNetDetailsNarrative">
          <link:definition>999201 - Disclosure - Other operating income (expenses), net (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/CommitmentsDetails" id="CommitmentsDetails">
          <link:definition>999202 - Disclosure - Commitments (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/SupplementalCashFlowInformationDetails" id="SupplementalCashFlowInformationDetails">
          <link:definition>999203 - Disclosure - Supplemental cash flow information (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sabesp.com.br/role/EventsAfterReportingPeriodDetailsNarrative" id="EventsAfterReportingPeriodDetailsNarrative">
          <link:definition>999204 - Disclosure - Events after the reporting period (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
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        <link:linkbaseRef xlink:type="simple" xlink:href="sbs-20251231_def.xml" xlink:role="http://www.xbrl.org/2003/role/definitionLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Definition Links" />
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    <element id="sbs_ContractLiabilitiesExpenses" name="ContractLiabilitiesExpenses" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_ContractLiabilitiesInvestments" name="ContractLiabilitiesInvestments" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_TotalAdditionsToPropertyPlantAndEquipmentNote" name="TotalAdditionsToPropertyPlantAndEquipmentNote" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_AdditionsToContractAsset" name="AdditionsToContractAsset" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_AdditionsToIntangibleAssets" name="AdditionsToIntangibleAssets" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_ItemsNotAffectingCash" name="ItemsNotAffectingCash" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_TotalAdditionsToIntangibleAssetsAsPerStatementOfCashFlows" name="TotalAdditionsToIntangibleAssetsAsPerStatementOfCashFlows" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_InvestmentsAndFinancingOperationsAffectingIntangibleAssetsButNotCashAbstract" name="InvestmentsAndFinancingOperationsAffectingIntangibleAssetsButNotCashAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_InterestCostsCapitalised1" name="InterestCostsCapitalised1" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_ContractorsPayable" name="ContractorsPayable" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_PerformanceAgreements" name="PerformanceAgreements" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_CashInflowOutflowRightofuseAssets" name="CashInflowOutflowRightofuseAssets" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_ConstructionMargin" name="ConstructionMargin" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_FinanceCost" name="FinanceCost" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_PrincipalAmount" name="PrincipalAmount" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_NetRevenue" name="NetRevenue" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_AcquisitionSharesIssued" name="AcquisitionSharesIssued" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_PercentageOfVotingEquityInterestAcquired" name="PercentageOfVotingEquityInterestAcquired" nillable="true" xbrli:periodType="instant" type="dtr-types:percentItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_AcquisitionSharePrice" name="AcquisitionSharePrice" nillable="true" xbrli:periodType="instant" type="dtr-types:perShareItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_AcquiredConsiderationPerShare" name="AcquiredConsiderationPerShare" nillable="true" xbrli:periodType="instant" type="dtr-types:perShareItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_TransactionPreferredAcquisition" name="TransactionPreferredAcquisition" nillable="true" xbrli:periodType="instant" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_AcquisitionPreferredSharePrice" name="AcquisitionPreferredSharePrice" nillable="true" xbrli:periodType="instant" type="dtr-types:perShareItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_AcquisitionCapitalInterestRate" name="AcquisitionCapitalInterestRate" nillable="true" xbrli:periodType="instant" type="dtr-types:percentItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_CommonAcquisitionShares" name="CommonAcquisitionShares" nillable="true" xbrli:periodType="instant" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_AcquisitionCommonInterestRate" name="AcquisitionCommonInterestRate" nillable="true" xbrli:periodType="instant" type="dtr-types:percentItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_AcquisitionShareCapitalInterestRate" name="AcquisitionShareCapitalInterestRate" nillable="true" xbrli:periodType="instant" type="dtr-types:percentItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_AcquiredPricePerShare" name="AcquiredPricePerShare" nillable="true" xbrli:periodType="instant" type="dtr-types:perShareItemType" substitutionGroup="xbrli:item" />
</schema>
